In my list of "pre-victories" I've got two serials below that one. I would guess its an early military contract gun (BSR) - especially in 38 S&W. As I am particularly drawn to the "pre-victories", I would look at it as a restoration, and look for 1930's service grips and a new lanyard ring. I would get a history letter for it. My estimate of value is between $400-500, but I am fairly cheap since I have quite a few of these.
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