What year was an Iver and Johnson 38 caliber revolver with serial number 44808 made and what is the vaule?

The first course of action to discern the value of a gun is to identify the make, model, manufacturing date, variation and condition. The book "Iver-Johnson Arms & Cycle Works Firearms 1871-1993" by W. Goforth, may help accomplish this. Then it's a simple matter of looking your gun up in one of the many firearm value books, such as the Blue Book of Gun Values, or the Standard Catalog of Firearms.