Compagnie Industrielle de Jouet was a small French factory, founded in 1927 by Fernand Migault and Marcel Gourdet, that produced many toys. It reached commercial success with its reproduction of the Alfa Romeo P2 as seen on the Tin Car Garage background.
The popular Alfa Romeo P2 toy was sold from 1924 to 1939 and probably would have continued had in not been for Germany's invasion.
What's it worth? Take a look at this Cij price guide: sold listings for a value indication.