You asked about this horn five years ago on Tubenet and got about as much information on it as you could at that point. It's basically a small (3/4, not 4/4) 3-valve medium quality (Amati manufactured) BBb tuba. It might be of interest to someone for use in a Dixieland band, German band, or to a middle-schooler looking for a small inexpensive tuba.
As for value, that's not very great. My GUESS would be definitely under $1,000, possibly in the $500 range, but it's hard to say. I suggest you contact Dan Schultz and ask him what he thinks.
Gary Merrill
Wessex EEb Bass tuba (DW 3XL or 2XL)
Mack Brass Compensating Euph (DE N106, Euph J, J9 euph)
Amati Oval Euph (DE 104, Euph J, J6 euph)
1924 Buescher 3-valve Eb tuba (with std US receiver), Kelly 25
Schiller American Heritage 7B clone bass trombone (DE LB K/K10/112/14 Lexan, Brass Ark MV50R)
1947 Olds "Standard" trombone (Olds #3)