I found one identical to it on Google images, but it wasn't on the web site it took me to.  It was an auction place that had a lot of old tin toys . . . the picture on Google must have been from a previous auction.  I found a second picture on Google images of what appeared to be the exact same body, but painted as a police car and had a light on top.  Again, the image took me to a toy dealers page that did not have the image on it, so I guess it was one that had already sold.  I'd say it's probably early to mid 60s.  Does it still work?  Some of those old tin cars from Japan can sell for big bucks.  That one looks like it was "well loved" . . . it didn't spend it's life in the box on a shelf, so that hurts the value somewhat . . . but if it still works like it should, that's a huge plus.  I'm not particularly "into" those kinds of toys (unless of course they are VWs), but if it works I'd give $15 or $20 for it any day.  On payday, I'd probably give $25.   

She claimed it worked, the battery compartment was clean,  not corrosion, has tiny screw in headlight bulbs