The New England was a Sears trade name double barrel side by side hammer shotgun made by The Meriden Fire Arms Co., formerly A. Fryeberg, starting in 1905. The buttpad should have the Fryeberg eagle with no lettering in the scroll under the eagle. Everyone I've seen has had fluid steel barrels but I'm sure Damascus steel is also possible. None of these were nitro proofed so only black powder low velocity shells should be used if the gun is deemed shootable by a gunsmith.
Go to Google, select IMAGES from the toolbar, and for search term enter Iver Johnson double hammer shotgun.
Best lef to a gunsmith
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New England Firearms was a division of Marlin, made under the brand H&R. http://en.wikipedia.org/wiki/H_%26_R_Firearms
50-125 USD
$500
What isthe value of a Stevens double barrel hammer type 12 gauge shotgun Model 235 and when was it made?
No. What would the company that produced the finest American double barrel shotgun want with a utilitarian import?
25-150 usd
You will need a professional appraisal
50-150 USD
I have two 1878 Jas Parker & Sons double barrel shotguns.