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Welcome to the forum. I'm no good with top breaks. An expert will be along I'm sure to help out.

:bluelogo: welcome01 :bluelogo:
 

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Is there a letter in front of the serial number? Starting in 1940 the serial number began with "A" , 1941 with "B" and so on until 1963 which was "Z" then in 1964 it was "AA", 1965 was "AB" and so on. I don't know what they did prior to 1940
 

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welcome01 to the forums from the Wiregrass! Your top break is made by Harrington & Richardson, not S&W. It chambers the .32 S&W cartridge which is the short version of the .32 S&W Long cartridge. H&R was a competitor of S&W and copied many of its designs. There may be some H&R experts here but primarily we focus on S&W guns.
 

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I'll go out on a limb calling it a Safety Hammer Second Model, 1904 to 1940. Given the alignment I suspect some sort of property/rack number.
 
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