Reportedly approximately 700 Spiller & Burr percussion revolvers were manufactured in Atlanta, Georgia, circa 1862-1864, and another roughly 700 were manufactured at the Macon Armory after the firm was purchased by the Confederacy in January of 1864. Production started with a very optimistic government contract of about 15,000 revolvers in 1862 but was stopped in November 1864 due to Sherman's March to the Sea. The revolver is patterned after the Whitney Navy Model and has a distinctive solid brass frame with "C.S." stamped on the left side. This Second Type features a large cone front sight, frame groove rear sight, six-shot cylinder with safety notches between the nipples like the Remington revolvers, and smooth walnut grips. The barrel, loading lever, cylinder, trigger guard, frame under the trigger guard, and the butt are all marked with the matching serial number.

Fair with dark brown patina and mild oxidation on the period shortened barrel, the cylinder and the loading lever; an attractive deep aged patina on the rear of the brass frame, artificial aging visible on the forward portion of the frame, moderate overall wear, and generally distinct markings. The grips are old, period replacements and fit very well. They have mild wear such as scratches and light dings. The revolver is mechanically fine. This is a solid representative example of one of the scarcest Confederate revolvers of the American Civil War and is an important piece for a comprehensive Civil War collection.