Great rifle, can't say whether it is NY or Mich. I found no T Waters in either Sellers American Gunsmiths or Swinney The New York State Firearms Trade. Or in my book.
Remington made barrels, many used on Michigan rifles. Remington at least put their name on locks and the odd cap box.
I know about James Allen, Kalamazoo, Michigan. From my book Michigan Gunsmiths . . .:
"Allen, James, Kalamazoo 1856 - 187518 "
Kalamazoo and Wayne Counties. Gunsmith. As Sweet & Allen 1860 - 1867. 17 N. Burdick in 1875. Allen was a general gunsmith and gunmaker in Kalamazoo starting in 1856. The 1860 census lists James Allen, born in New York about 1835, as a gunsmith His shop began at 17 North Burdick, Kalamazoo, and his first home at 38 Portage. Allen is listed in the Michigan Gazetteer and Business Directory of 1865, by Hawes. He is listed in the Gazetteer of 1873, by Scripps & Polk.
Allen is listed in the book Michigan in the War, by Robertson, 1861 to 1865, page 761. James Allen entered service August 19, 1862 as Serg’t Company L, 5th Cav. Promoted to Second Lt. November 2, 1863, First Lt. August 9, 1864 and Capt. February 1, 1865. Mustered out June 22, 1865 and was honorably discharged.
Sellers found Allen in the Detroit directory 1888-1895, I find no J Allen in the 1888 directory for Detroit.
The Kalamazoo City Directory of 1876 shows: Allen, James, business established 1856, practical gunsmith, dealer in guns, pistols, rifles, revolvers and sportsmen’s goods, repairing and boring, shot-guns for close shooting, 17 N. Burdick, residence 21 Academy (see adv.) pp106. The 1860 Kalamazoo County census shows two James Allen, age 25, living in a boarding house. He was born in Ann Arbor, Michigan. By 1880 he lived with his wife Mary A., a Milliner born in New York about 1843. There were two sons born in Michigan, Charles S., 1863, and ?Will?, 1871."
Would kinda like to use these pictures, if it turns out to be a Michigan rifle, in the 4th edition of my book. If I live long enough. Also maybe I can find a T Waters in Michigan, who knows.