Hmm.
US antitank guns follow a peculiar line of development. In WW 1, for them, there was no need for an antitank gun per se, so none was US developed or fielded as the Germans did with their 7.5 cm and 10.5 cm howitzers.
In the interwar years the US developed a heavy 12.7 mm machine gun, the Browning .50 (half inch) from the Browning 7.62 mm gun (.30 or 3/10ths inch) as an anti-material weapon for use against both vehicles and planes. It was the nearest thing to an anti-tank gun the US had before 1935.
When it came time to develop a dedicated anti-tank gun, the Canon de 75 Mlle 97 was not the American gun of choice. The first gun chosen was an old Driggs Schroeder naval design that very closely resembled the Pak 36 antitank guns the Americans "acquired" from the Germans.
This model, the M-3, entered US service very late (1940-1941), and formed the anti-tank basis for both towed and vehicle mounted antitank weapons in US Army service.
When it came time to field a medium infantry support tank (char d'assault), to work with the infantry (the US Army was heavily influenced by French Army doctrine and technology) the gun chosen was to be an anti-material, anti-infantry dual purpose weapon of sufficient accuracy, lightness and rapidity of fire to emulate the Char B-1's clumsy dual purpose gun armament in the assault role. The Canon de 75 Mlle 97 (a gun/howitzer) was the compromise weapon for the assault tank. This showed up on the M-2/M-3 tank
in the same exact configuration as the 75 mm ABS SA 35 howitzer served in the Char B-1.
The American licensed canon de 75 French weapon was available American gun makers could make and did make it as the most expedient off the shelf weapon to match the urgent US Army requirement for a gun motor carriage howitzer. This was not intended as an antitank weapon at all. It lacked the optimum muzzle velocity (800 m/s) and ammunition desired. The ammunition had to be back designed to the gun. Never a desirable technical solution.
The US Army had its 37 mm Driggs Schroeder derived naval gun as the M-3 which was fielded in the Stuart tank, as towed antitank guns and on the back of various trucks and half tracks in their first generation destroyers. This served well despite the surprise encounters with the better than expected PZ III and PZ IV tanks in North Africa.
The next antitank gun the Americans used, again was
derived from a naval gun. It was more or less an American copy of the British 6 pounder anti-tank gun. The British gun, the OQF 6 pounder was a modernized Hotchkiss as designed by Woolwich Arsenal. The American M-1 version was almost a direct monkey copy with a more simplified breech block and again back designed high explosive and armor piercing shell to meet American manufacturing methods, technology, and US Army doctrine, which was more French than British when it came to artillery.
The first true American designed (not copied) antitank gun was based in the US 3 inch naval gun designed in 1890. This was the US Army's heavy and clumsy M-5. The US army mated the WWI abortion derived from it , its antiaircraft gun, the 3 inch M-1918, to a modern 105mm M-2/M-3 towed howitzer carriage and recuperator mount and called that an anti-tank gun. Even at that, the gun had to be derated with a reduced volume breech chamber and a shorter barrel so its weight and recoil forces would fit within the limits of a towed howitzer mount and use single piece ammunition. Bass Ackwards design in the gun And once again the gun came first and the ammunition had to be back designed to fit it. These guns had breech accidents as a result of the clumsy design path.
The other 3 inch guns were the M-1 and the M-7. Here it gets even more confusing. The M-7 was another design based on the 1918, but this monster was a full direct copy of the anti-aircraft gun with a simplified modernized breech. This was shoved into the M-6 heavy tank and like the naval gun from which it originally came, it used two piece shell/charge feed. The gun was only one of many engineering disasters in that tank. It was a clumsy slow loading weapon. It showed up eventually in the M-10 tank destroyer where the open fighting compartment and much revised handling arrangements enabled the gun to be adequately served, even with the two piece ammunition. Oddly enough this gun carriage tank destroyer weapon was used more as a counterbattery field artillery support weapon than as an anti-tank gun. Yet again the gun came first, and then the ammunition. But at least the breech failures were abeyed.
The M-1 76 mm (3 inch) gun that wound up in the Sherman tank was yet again a rework of the M-5 (see above) with more breech chamber redesigns, more new ammunition developed and different trunnion arrangements to fit into a turret originally designed for the follow on to the Sherman tank (the T-20XX series, which evolved into the M-26). The T-20-25 engineering failed in everything except the turret which finally came with the
first specialized antitank gun fitted to a proposed American medium tank. That turret would fit a Sherman turret ring, and so it was slapped onto any Sherman hull and sent just in time to fight post Normandy (France August 1944).
The last of the fielded WW II anti-tank guns the Americans used, was the 90 mm M1/2/3 series of anti-aircraft guns. Once again, the ammunition for the artillery support and anti-tank roles came after the gun was redesigned to be plonked into tank destroyers and tanks. Since that ammunition also worked in the anti-aircraft gun, this sort of made the 90 mm the American version of the 88. This sort of fits with:
To be more precise, there is not such thing like AT gun. Most of guns can be use in AT role it's only a case of ammo.
Pretty common for US the AT gun was just the Canon de 75 modèle 1897... it became "AT" when someone design a special ammo for that role, before that it was just an field artillery piece.
So what was first Tank or AT gun? The answer is simple... a gun.
but
it is not the way things are supposed to work. You design the shell and charge first (German or French method) to the intended purpose and then wrap the gun around that. The Americans tended to do things backwards and/or sideways. They designed ammunition and then a naval gun or an anti-aircraft gun (a direct fire rifle with reasonable muzzle velocity to reach high altitudes or punch holes in ships) and then when they ran into a tank they could not defeat, they adapted the existent gun (usually reduced capacity) to fit whatever carriage they could put under it. And then they would design new ammunition back to the reduced gun to fit the bodged result.
It worked, but it could hardly be called efficient use of resources and time. And the results were often not what was expected or intended.