I'm going to go with Spanish (or possibly, Belgian.)
Starting at the front... the muzzle/rib configuration is typical of Spanish guns. The numbering is not S&W type. The frame should have three pins above the trigger guard if it were a S&W and I've never seen a S&W top break without a side plate. The hammer shape isn't quite right.
That pretty much leaves the barrel inscription and your pic is too fuzzy to make any sense of it. Besides, the Spanish weren't bashful about a little "creative" marking.

__________________
Dean
SWCA #680 SWHF #446