It looks very similar -- although I think has a couple of minor differences -- to a tripod I bought at Kmart back in the late 70's. IIRC, it cost about $30 - $35 new back then... and was a bargain even at that, so I think you got a good deal if it's still in good shape.
Kmart put their "Focal" brand label on it -- which I quickly removed -- but I'm not sure who the maker was. Mine is clearly marked as made in Japan on a label around the elevator crank. Yours looks like it has the same feature set: camera mount on the bottom of the elevator, pivoting elevator shaft, another camera mount on the pivot mechanism, tilt/flip head, broad and pointed feet, etc. It looks like you may also have a quick release (or flip release) tightener on the main mount. Mine just has a double turning knob type locking gimmick, so you may have a newer model. While it's not the heaviest-duty or most rigid tripod, I've found it quite serviceable for 35mm film cameras with some heavy zooms, as well as some small video cameras and digitals.