One octave, 8 notes diatonic in C major. The little instrument sounds like a harmonica. Length: 33cm. Maybe this unique French fantasy items was inspired by the Louis Jaulin Harmonicor which had similar valves with reeds - patented in 1861.
Dipping into my email backlog again. Flickr user emailed me back in February to tell me about his fabulous collection of rare and unusual harmonicas. Definitely worth a browse during your next tea break.