On closer look wood is oak rather than walnut as Ghopper thought,,,was difficult to tell from the first pic !! The overall heavy construction and the acorn and oak leaf freize is more like Germany than France although either is a possibility !! I would put my money on Germany !! I think its later made than Ghopper said but we rarely agree on dates !! LOL Value is about what he estimated $ 1200. if in excellent condition !! Are you are talking about the back panels being different ?? They don`t use good wood for something no one sees !! Furniture is almost never marked with anything other than a style number !!