I've just spoken to someone in the antiques business and he seems to think that is mid 1800's and is english, welsh or scottish and may be Elm rather than french fruit wood.

Look up "Welsh dresser". Yours is not typical,because it has the doors where most have shelves, but it's very similar.

As for value ... it's all in where you live and what the local market wants.

If you complete the refinishing job to get it back to close to the way it was meant to be, with a nice stain and topcosat, it would be a great piece.

English elm was commonly stained because it's a bland beige wood. It was common and used for middle-class furniture.

If it is English elm wood you might want to look at this website for information.
They're a well known seller of hardwood lumber. They are comparing English elm to Koa! Koa is a beautiful rare hardwood from Hawaii.

Here is a link that might be useful: Hearst hardwoods lumber dealer