As almost everyone has said, it's not the $value but the owners perceived value (which can sometimes be linked). Most of my firearms are fairly common but the 2 I place the most value in are a unusable sporterised Martini Enfield that was given to me with $0 value and a Marlin 25N .22lr I paid $300 for brand new in 1990 that shoots better than I'll ever be able to.
The .22 would never be worthy of been called an heirloom unless someone I knew got into shooting and I was able to pass it on, so I'll prob sell the .22 once it's time to give up my FAL but I'd like to keep the Martini and put it inside an epoxy river table as a display/conversation piece. Perhaps I'll use the markings to try and trace the history and encase a record of it in the resin, Then maybe the table itself would become an heirloom of sorts.
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