This is a Civil War era Eb Saxhorn tuba with top action string operated rotary valves. It has been totally restored and plays beautifully! I was lucky enough to work out a direct trade with the 10th Illinois Calvery band  for my Bb Berlinner Iuba - and received the bonus of a beautifully made coffin case made especially to fit this tuba (scroll down to bottom photo)!   The TARV valve configuration was prevalent in American brass instruments in the 1860s and some into the 1870s. It plays in high pitch, but the tuning slide is long enough to play in modern pitch. There is no makers name on this tuba. While most rotary instruments from this period were made by American makers, some were imported from Europe.