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The "number" is the date, 1946. I can't be sure of the scale and you don't give dimensions, but it looks like a case for a .50 caliber spotter round, maybe modified to take the cigarette lighter. Those things were sold as novelties in the magazines and at PX's in the 1950's, with service insignia of your choice. (That one is U.S. Army.)
They were treated as novelties and tossed in the desk drawer; serious smokers used Zippo lighters.
Value? I would say maybe $5, but for all I know there may be a bunch of rich guys collecting these and you can trade it for a Lexus.
Jim
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