Some older roping style trail saddle. Looks mexican made. If the rigging and tree are solid then put some sturdy stirrup leathers on there and use it. The rigging is the biggest concern imo I've found in some of those inexpensive saddles it's simply a Dring held to the tree by a small section of leather and a couple nails.
Becareful of some of those old Mexican made saddles. Their trees are literally cardboard.
If you are planning on making it a decoration, fine. But I would be extremely careful in trying to actually use it.
Looks like a older childs pony saddle that was not taken care of. I seem this type of pony saddle sell for somewhere $95.00 to125.00, just a cheap made saddle, You wont find any makers mark/stamp on this one.