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This sight is a Vasteras Micrometer type rear sight. While it was used for target shooting on the m/96 rifle, the more common usage was on rifles that were converted from m/96 rifles to the m/38 pattern by Carl Gustafs. When WWII broke out, Carl Gustafs concentrated more on machine guns and heavier ordinance, so Husqvarna took over the conversions. Husqvarna then went on to manufacture the m/38 rifle in 1941 to 1944.
The sight on your rifle is the earlier "Type I" sight that starts at 200 meters. Later "Type II" sights had a 100 meter low graduation on the wheel. I disagree with the "$25 additional value" as these sights can cost you about $100 or more on E-Bay and regularly are priced at $75 in Gun Shows.
Some people have advertised these as "Naval" rear sights, but that is not correct. The Viking Ship stamped on the sight is the Logo of the Company that made the sight.
Your rifle originally (or may still be because we do not have a full length picture or more information), was part of a 1899-1900 production of 40,000 rifles made by Mauser because of the delays in tooling up the Carl Gustafs plant. The serial numbers run approximately 19,000 to 59,000. However, if it has a four digit serial number under 5000, it was part of a special order to Mauser from the SkytteOS. Although these SkytteOS rifles were intended for Civilian Target Shooters, (to give them the same advantages of the "New" m/96 rifle, many of them were bought or donated to the Army.
