It looks like a cheap rifle of the type often called a Flobert, but unlike the true Flobert it has a breech block. The true Flobert has no breechblock and the pressure is contained only by a heavy hammer that acts as both hammer and breechblock. Most were .22, but they were made in other calibers, notably .32 RF.
The guns are interesting as novelties, but have no great value. Tons of them were imported into the U.S. in the approximately 1880-1910 era. Most are in poor condition as they were often given to youngsters who shot them a lot and cared for them little.
If the gun is an heirloom with sentimental value, fine. Its dollar value is around $50 or less.