We have the exact same cabinet in our shop. Same wood top (yes it's original), wheels, and locking system that is missing the bar. Don't have any pics of it right now and I can't help with who made it or when, but I can tell you we got it in 2006 with a very old company we purchased in Long Island NY (but had it's start in Cincinnati OH) and merged with our ops in Texas. Our's still has the dark olive green paint in places that seems to have been common on shop furniture from 1900-1940's. It's a very stoutly built unit with heavy gauge steel. Doesn't have ball bearing slides or anything, but still holds a lot of weight without being too difficult to open. We keep a small 1" thick steel plate on it for stamping tags and other small hammering tasks in our mechanic shop. I don't know that I'd say it's valuable from a buyer/seller position, but it's valuable to own.