Could be late 1800s or early 1900, I dont know. Looks like black paint and the heart in the center is some sort of paper material applied to the wood.
Best one Ive ever seen. The item "EARLY WOOD FOLK ART EAGLE MATCH SAFE PRIMITIVE ORIGINAL OLD PAINT AAFA CARVED" is in sale since Wednesday, January 6, 2021. This item is in the category "Antiques\Primitives". The seller is "reeter6" and is located in Greeneville, Tennessee. This item can be shipped to United States.