As a rule we seldom mention values here as there's no such thing as a Blue Book for antique rifles of this type. That said I'd agree with Shelby. Long rifle values are based on condition, age (to a degree), region, artistic merit, and maker.
Your gun I'm sad to say comes up short. It's a late gun of a rather pedestrian western NY style. (Possibly a Ohio or Michigan gun, but it really doesn't matter all that much.) This type of gun is usually valued for its utility as a shooter. In good condition it might fetch $800 on the right day. Possibly a bit more and just as possibly a bit less.
Your example doesn't approach the above. Too many problems to address and too much potential expense to justify much work. The half-round barrel is interesting and may well be on its second incarnation judging from the signature. Possibly in another life it may have been a fowler. I mention this because the style of the rifle in general and the style of the signature are somewhat unusual to be found together. Not impossible, just somewhat unusual.
If we ignore the question of the antique signature (by the standards of 1860), then I might question if the barrel isn't Belgian. While I doubt the gun itself to be, the style of the barrel and furniture is in keeping with much imported hardware from just prior to and during the early Civil War period.
All interesting questions for which we may never have an answer. Sorry I can't be more upbeat on value but your gun is what it is.
