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Good luck with your case. I hope you beat the rap. I won't be testifying.
Let us know how it turns out, please.

"All input is greatly appreciated"
Well I think we're past that...
As much as anything that far in the past is provable, it was made after 1899. The serial number alone is enough for that. I'm not an attorney, but it seems very easy to prove it was made in the early 1940s. But if the prosecutor doesn't care...what's the issue?
Are there any known pre-1900 models of S&Ws that share similar characteristics with this pistol?
Ok. Your contention is the gun was made before 1899 and is therefore not a modern gun and because there is no way the prosecution can refute that. Thus, your client can't be convicted of violating a gun law. I looked at the pictures again and I can't see a trademark stamp on the sideplate. If there is no way to ID it as a S&W product, maybe it is a .22 revolver made by another manufacturer before 1899...like US Revolver Company or Colt's Manufacturing. It would have to be a US company because you say the "Made in USA" stamp is present. The prosecution would have to ID the manufacturer and refute it was made before 1899. Tough if they are as ignorant as you say.
I looked up some of the gun laws in Massachusetts. They make California look easy. All guns need permits, even in the home. Violations are severe. Even something like this, an old, inherited rusty .22 goes unregistered and 18 months in the slammer, mandatory? Wow! And that's where the American Revolution began!
I am a lawyer in MA, where we have the most outrageous gun laws, written by lawyers who have never handled firearms.
I have case where the government cannot Identify the make and model of a pistol. We believe it is a S&W K 200 that had been modified from a .38 to a .22 pre-war to train British troops (has British military stamp on cylinder).
There’s no make/model stamp, serial number is 7xxxxx, one line “Made in USA” stamp, 7 inch barrel.
But we aren’t sure and are looking for other options or some confirmation. All input is greatly appreciated….
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Who you callin' old, junior?...Crabby?...Geezer?...I'll admit to those...A lot of crabby old geezers on this forum.