Thank you for submitting your item for appraisal. This appears to be a late 19th century oil painting on canvas, depicting a hay wain near a river, signed M.Lyons. The name is very common, but unfortunately no artist with that name and working in this style is listed. It must have been a very talented amateur artist who did not exhibit. The painting would gain quality and value if the nicotion and yellowed varnish is removed by an expert restorer.
The estimate is based on similar paintings by lesser known artists sold at auction.