US 5 shot revolver

Question
Would like to know the rarity of a US revolver hammerless. S/N on bottom of trigger guard is 8303.  S/N on the inside of grip is
B8802.  We need the estimated value to settle an estate.  Can you help?
Thank you in advance.
If interested in buying, let me know.  I think it is 32 cal. about 3 1/2" barrel, chrome finish.

Answer
Hello John Untch.
  The U.S. Revolver Co. was established in 1911 by Iver Johnson Arms & Cycle Works. As Iver Johnson began the transformation of their 'Hammer-The-Hammer' models to allow for the use of modern smokeless powder, there were a surplus of parts left from the previous blackpowder revolvers. These found a home in the newly founded U.S. Revolver Co. top-break revolvers. There were the .38 S&W Hammer and Hammerless models, the .32 S&W Hammer and Hammerless models and the .22 caliber Hammer model. The wording above the cylinder should read in two lines 'U.S.REVOLVER Co.
      MADE IN U.S.A.'
The serial numbers you have vary due to the wear on the trigger guard. The 8303 is the worn form of the number you found under the left grip panel, B8802. This same number can be found on the underneath side of the top strap. In any case, your U.S. Revolver Hammerless .32 S&W cal. was manufactured in 1919. There were 4,700 manufactured that year. Although these revolvers were a strong seller in those days, they have yet to become a highly collectable item. Value is relevant to condition, but these revolvers rarely bring over $150 in excellent condition. There are several auction and sales sites on the Internet and I suggest you check them for current values.
  I hope this answers your questions and thank you for asking for me. Charles Gage