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I have come into possession of a Spanish made SxS.
One barrel says F.A.B. Arms.
The other says 12 gauge 3" magnum; Made in Spain.
Double trigger, extractor and automatic safety. Vent rib.
It is a side lock. Under the barrel it has two cartouches, one has the initials MA and the other is 12-76, in addtion to proof marks.
 

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In your case F.A.B. stands for F.A. Bower the importer.

The gun has, as marked, 3" chambers. The 12-76 means that the barrels left the proof house with 12 gauge X 76mm (3") chambers.

The Initials MA denote the gunmaker, Julian Amuategui.

Off topic: F.A.B. was also used by a gun company named Rohm on their pistols. I think that Rohm was in Germany or Prussia.
 
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