Tell me ??

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Can anyone tell me from what canon or machine gun this can be ?

In a very good condition.

It has very clear optics with range 10,20,30.

What is the value ?

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[mlespaul]

Really nice pictures. The Wild-Heerbruggs rundblickfernrohrs (panoramic telescopes) like you have are Swiss and closely based in hardware form to the RblF-40 design. These still showed up in post-war form and went to field artillery for 90mm and above, I believe. I still see these with the blue-color collar instead of red, which I believe the blue is the newer color. Many of these RBLs were exported to various countries (argentina, spain, NATO-allies, etc.) and marketed and sold as a separate device that could be used flexibly on any artillery gun, so it's hard to trace it to any single weapon.