Looks like a cowboy'd up version of my H&R 622 - only differences being wood grips instead of black plastic, a presumable single-action trigger, and an ejector rod (to unload mine you pull the pin out, remove the cylinder, and push the center ejector with the pin). Barrel, frame, sights, and all look exactly the same as mine, otherwise. H&R used to make some VERY nice revolvers, especially for their price range - almost but not quite as well-built as, say, a Ruger Single Six but WAY cheaper to buy, especially in used form. I've put hundreds of rounds through mine, and both the double and single actions on it still work wonderfully. Only minus I have with mine (aside from a crack in the grip) is that the barrel seems to have a slightly loose fit in the frame - not sure if there's a way I can tighten it up or not - but it's still been plenty accurate enough for casual plinkin' and snake-popping purposes.
However ... $300 is almost double what that revolver is worth. I only paid $115 or so for my 622 and it's in great shape. Every month or so, I see at least one or two H&R's in .22 LR at the LGS, and even the most pristine example has never topped $175. Last weekend, there was a reeeeeally tempting H&R 929 on hand for about $150 - the 9-shot model with 6" barrel and a swing-out cylinder - but I just didn't have the cash to spare at the time. In hindsight, I probably should've just pulled the money from my emergency stash and bought it, but ... meh. There's enough H&R's floating around still these days that finding a good one isn't a once-in-a-lifetime deal (yet).