Good morning, Rob,

Thank you for contacting Mearto with your appraisal inquiry.
It's pretty unusual to see a rectangular tray top on a tilt-top stand; I have nearly 2 decades of experience appraising American furniture and am fairly confident that this is not a period (18th century) piece. The staining of the underside of the top doesn't come close to approximating the oxidation one would expect to find on a period table top, and the edges of the block and rails are a little too crisp, among a few other characteristics. You have not provided dimensions so if you would like those included in the appraisal, please forward them to me, at your convenience.

There have been a few auction records of rectangular Chippendale style tilt top tables, which I'm citing here so you can see where the market is currently for this kind of piece:
https://www.invaluable.com/auction-lot/chippendale-style-tilt-top-tea-table.-9bc427aa20 - $100
https://www.invaluable.com/auction-lot/victorian-irish-chippendale-style-mahogany-tilt-t-1e140ddba1 - $550

Based on the photographs and information provided, and subject to examination, this is:

A Chippendale style mahogany tray-top tilt-top tea table
Probably American, Late 19th/early 20th century
underside of block stamped '2388'
PROVENANCE: purchased from an estate
$300-500 (represents a fair market value for auction purposes; retail or asking price may vary).

Please let us know if you have additional items to appraise, and thank you for using Mearto.