Thank you for submitting your item for appraisal. This appears to be a Battle Creek electric light bath manufactured by the Sanitarium Equipment Society, based on ideas of Dr. John Harvey Kellogg.This appears to be the type SP-50 (UNIVERSAL) designed to be used in institutions and physicans´offices, gymnasiums and treatment rooms, possibly manufactured in the 1910s or 1920s. Very few similar light baths were offered or sold recently and this version is most likely not as rare as the heavy oak version sold last year for the high estimate.