I can find two listings for "Western Arms Company"; one was a name used by the old Bacon company on pistols, the other was used by Ithaca on their single shot trade guns. But note that that is "ARMS", not "FIREARMS".
More than likely the gun was a trade gun, made by someone like Crescent for the trade market, when any name would be put on a gun if the buyer took as few as a hundred guns.
I am not sure what the problem is, or why you are using the "panic attack" capitals. I think it safe to say that the gun has little value; if it is a later gun with a solid steel barrel, it would be an inexpensive hunting gun, if otherwise OK. If the barrel is Damascus, I don't recommend firing the gun at all, with any ammunition. Value would not, I think, exceed $100 in any case unless there is some proven association with a famous person or the like.
Jim
