Welcome to the forum.
That is a cute little .32 top break that has been seriously cleaned at some point as Richard and Alan have stated. Purist collector value is unfortunately diminished by the cleaning so it is basically a shooter. In original unmolested condition I have seen these for as much as $500 but as a shooter it suffers because the market for .32 shooters is not what it once was. Today's younger crowd want black plastic guns that shoot 20 rounds at a clip and usually in calibers greater than .32 S&W.
It might appeal to a cowboy action shooter as a belly gun or hide away gun but due to lack of demand and the fact that hundreds of thousands of these were made value takes a hit.
