As it still has the long-action hammer, I assume it is an S-prefix M&P.
It looks all original, but the finish appears to be in rough shape, and not from use, like holster rub-off, but from neglect, which seriously impacts value. One picture isn't much to judge, and the artificial lighting can distort things, but the bluing looks on the verge of degrading to brown patina in places, especially on the barrel and cylinder, not a good thing on a gun that's really not that old. The caliber stamping seems to be partly corroded backward of the ...IAL CTG, although again that may be just the effect of the lighting.
These aren't rare even in good to very good condition, so I'd put the value of this gun purely as a shooter at 250 to 300 at most.
For comparison, I paid a little over 300 for the one in the attached picture, also a 1947 S-prefix M&P like yours, just with a 4" barrel, a few years ago. It just has a bit of holster wear. That was admittedly a good deal.
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