As Brian said above, you have a BHE grade 5, on a size 2 frame, with Acme steel barrels that appear to be either 30 or 32 inches long. I would think it is a 12ga.
Value in it's current condition is mostly sentimental value, however for insurance purposes I would venture a guess between $3000 to $4000 depending on the bore condition being good to excellent and the forend lug being solid to the barrels and the ejectors working properly. If the barrels and trigger guard were refinished correctly including touching up the engraving, and a professional refinish of the wood, with chased checkering and a proper period type recoil pad installed on the butt the value could increase to maybe $7000.
I personally wouldn't recommend doing any more than just a careful cleaning of the receiver. If you went for a total professional restoration it would make a beautiful heirloom piece but the cost might be more than you'd be comfortable spending.
This is just my $.02 opinion. Others may think differently.
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