Reportedly, only 770 Merrill rifles were manufactured by James H. Merrill for the U.S. Ordnance Department during the Civil War. The 21st Indiana Volunteer Infantry (1st Indiana Heavy Artillery) Regiment are the only known to be armed almost entirely with these rifles. The rifles were also issued in limited numbers to sharpshooters in Michigan, Arkansas, and Massachusetts regiments. The Merrill rifles are generally considered to be among the rarest and most sought-after percussion rifles of the war. It shows mostly standard markings and features, with the more desirable late production button release on the breechblock lever. Matching serial numbers on the breech and lock. Left stock flat marked with boxed script inspector cartouche "ZB" (Zadock Butt).

Fine, retaining 40% of the applied brown lacquered finish along the barrel, light muzzle wear, and mild pitting on the rear sight. 60% original case colors with some patches of light pitting, and sharp markings on the lock. Attractively aged original patina on the brass. Stock is also fine with defined edges, a sharp cartouche, some scattered scratches and dents, and a small chip ahead of the nipple. Mechanically excellent. A fine example of a scarce Civil War breech loading U.S. Martial rifle.