The lion stamp indicates it was made in the Eibar area, which is in the Basque country of Spain...this means it is among the better quality Spanish made revolvers, and if you determine that it is mechanically sound is probably OK to shoot with standard -no hot or +P- loads.
Even if it LOOKS like a Smith, no S&W parts will fit except by dumb luck...they are not "clones" or even copies, but they are
combinations of ideas from other makers as well as some original ideas. I see some Colt looking features there as well as that V shaped mainspring...
Since the "Trade Mark" around the logo is in English, it was made for export. The GH is possibly for Guisasola Hermanos. There should be a caliber stamp on the right of the barrel, but .38 is almost certainly not .38 Spl, but .38 Long Colt or .38 S&W.
I have a small .25 auto pistol made in that region in 1920, and it is a first rate pistol, with several features that I think are real improvements over the Browning/Colt .25's that it resembles.
I recommend you look at this site...
http://forums.gunboards.com/forum.php
and scroll down to the Spanish Pistols Board...there some people there who can probably tell you who made it.
mark