What ia a 38 smith and Wesson ctgs Secret Service special 140272 worth?

In this case, Smith & Wesson refers to the cartridge, and not the maker of your revolver- which was not used by the US Secret Service. The distributor was the Fred Biffar Company of Chicago, and were made by a least 4 different companies, including Meriden and Iver Johnson (whoever gave Fred the best price got the order) These were inexpensive revolvers, and would be worth $50-90, depending on condition.