Without a signature or initials on the top barrel flat behind the rear sight, the gun's identity will probabaly remain unknown. However, the square shank on the percussion side lug often suggests a "southern" origin, and the very high, prominent comb along with pointed toe and the comb/toe lines closer to parallel than on most rifles with more triangular butts, plus almost geometric shaped cheekpiece, suggest this might be a late North Carolina rifle. The late hardware is commercial, so gives us few clues to origin.
As to the many suggestions on how to "clean up" this rifle, the best advice is to do the least to it. I can see no reason for cleaning this rifle. It looks fine as it is, and the risk of damage to its value as an antique gun is high with trying to clean it with any solutions. The gun is best served by leaving it along. If you pull the late/modern tacks out of it, you will of course leave small holes. But from a collector standpoint, refilling those holes with smaller nails/tacks is detrimental to the value of the gun. If you decide to remove the tacks, I would suggest simply filling the small holes with a good wood filler pre-stained/colored to match the surface color of the stock wood. Your objective is to make the small holes disappear as much as possible and make the gun appear closer to its original condition; you do not want to add any new "problems" to the old rifle. Shelby Gallien