The problem with these revolver is that there is no definitive set of serial numbers associated with a specific year of manufacture to my knowledge, rather there is a range of manufacture years, so it is always somewhat of a guess. With that serial number and caliber, I can narrow down the manufacture date to around 1904-1907 for a hammer and police model, or in the 1920's or later for a hammerless. This information is conditional on the fact that you have a un-numbered (or early) model. H&R made top break revolvers into the 1980's, so pictures are always helpful. At any rate, this is a modern gun as far as the ATF is concerned, manufactured after 1898.

The number on the butt of the gun is the official sn#. Not sure about the second number, but many companies had a manufacturing or control number on all major parts until the gun was complete, and then it was stamped with it's own serial number.

Unfortunately, these revolvers have little value. Often they can be acquired for under $100. Years ago, the press vilified these guns and other low cost pistols as "suicide specials" or "Saturday Night Specials". The stigma lasted most of the 20th century and many of these guns were turned in or destroyed. I would assume that may be a contributor to the low value still today.