How old is a new york arms co 12 gauge single shot with serial 132931 shotgun?

To determine the age of a New York Arms Co. 12 gauge single shot shotgun with serial number 132931, you would typically need to refer to specific manufacturing records or date codes associated with the serial number. New York Arms Co. was active primarily in the late 19th and early 20th centuries, so this shotgun is likely to be over 100 years old. For a precise date, consulting a firearms historian or a reference guide specific to this manufacturer would be necessary.