This is one cool looking item! It's a cornet (like a trumpet, but more pipes). It's marked Windsor and Elkhart Ind. It has a serial number of R20171. From our research we think it's make sometime around 1924-1926.
To be honest, it's probably a wall hanger. Someone might be able to restore it, but that's not me. It does look really cool though with the mother of pearl inlays on the keys, and all the brass pipe winding around. It's got some dents. Some of the supports are broken, and the valves are stuck, but did I mention it looks cool?
Seriously, would look great in a music room or bar.