This is a vintage or possibly antique Miller Falls Miter Box and Saw.  This is the 200 model which is 16 inches long and 5 inches deep.  This unit was sold by several other companies including Stanley Merit, Union, Perfection and some others.  It has a wood mitre box with cast iron saw guides and a Disston K-1 14" Saw.l

These were sold from 1927 to 1984.  The tag was on the back and you can seem remants of it on the rear but I am not sure which year and which company sold this particular unit.

This unit has definite signs of use and wear but it is complete and all parts are in good working order.  It is usuable as is but if taken apart and everything given a soak and clean, this saw could look amazing.