I don’t know if you can get a clearer picture of the back where it says Sterling, I can’t make out what it says to the side of that. I do not think this is British, since it’s missing marks that would be present for that. I don’t know if it’s Gorham (as would be indicated by that tag), but I also do not think it is from them either. In the event you don’t know what the pieces are for, the forks left to right look like Salad, Dessert/Lunch, and Dinner. The spoons top to bottom are Dinner, Lunch/Dessert, Cream Soup, tea, demitasse, and bouillon. The knives are left to right Dinner, Lunch/Dessert, and individual butter spreader. That’s a pretty complete set per person if you have that many pieces for every setting. As far as value, once you can determine the maker, I’d look on eBay for sold sets of sterling with around that many pieces. It does not appear to have monograms, which helps with value. My best guess is that it’s an American manufacturer.