Please help me identify this unusual Victorian barrel chair

Hello fellow Victoriana enthusiasts!

I have posted a picture of a barrel chair that I am purchasing.  The seller claims it to be Victorian.  I believe that it is definitely an antique, but I am unsure of the style or approximate age of it.  If anyone could help, I would appreciate it.  Obviously I plan on reupholstering it.  I am wondering if I should refinish the wood as well.  I would prefer to refinish it, but I would hate to devalue it because of it.  So, my second question is, would refinishing it ruin it's value, or is it worth so little as it is that it doesn't matter?

Thank you for your help!!Click here for pic

My guess would be the 1920s. Its a lovly chair and I would nab it in a heartbeat. I dont think refinishing will hurt its value at that price but you would be surprised at what a little touch up with stain and toung oul will do. Thats all i did to this chair and it kept its original color that way. I used a toothbrush and oilsoap with a little amonia to clean it first, its best to do this before reupholstering. Then you can do minor touch ups when its finished. Good luck!
Art Deco chair

I was really hoping that it was pre-1920...  That is a really good upholstery job!!  Did you find a guide to doing that on the internet?