Thank you for submitting your item for appraisal. This appears to be a chinese stone rubbing from the 1970s. Apparently the artisan 石 Ting Chou-Fong ( kantonese name ) was very industrious and produced a larger number of stone rubbings which appear regularly at auctions. Stone rubbings are an ancient art to copy inscriptions etc. Today this is forbidden due to the damages inflicted on the stone reliefs. The estimate is based on similar items offered or sold at auction