Probably a Gerstner, but it might not be. I have a small antique wooden chest that looks for all the world as though it ought to be a Gerstner, but it has a "Union Tool Co." brand label on it.
You might try washing with mild soap and water to get the dirt off, then wiping it down with denatured alcohol. The finish may be shellac, and if it is the alcohol will dissolve and reconstitute the finish. I certainly would not sand it.
Try to make a living, not a killing. -- Utah Phillips
Don't believe everything you know. -- Bumper sticker
Everybody is ignorant, only on different subjects. -- Will Rogers
Law of Logical Argument - Anything is possible if you don't know what you are talking about.
If at first you don't succeed, try, try, again. Then give up. There's no point in being a damn fool about it. -- W.C. Fields