To me it looks like a belgian fowler and I will put the date from roughly 1840 - 1860 ish. I am basing my opinion on the carving on the wrist area which I have only ever seen on belgian guns. If you look on the bottom of the barrel, I am guessing you will find an oval cartouche with ELG* and probably a perron (looks like a miniature Eiffel tower). It is looking fairly tired and I would put the price around $100 - $150
cheers mooncoon