I did a little sleuthing on it and ended up in Wikipedia. Here's what I learned about the author:
Sarah Crompton (born 1802, died May 1881) was an English children's writer.
Sarah Crompton was born in Birmingham, the daughter of J. W. Crompton, a merchant. She died in Birmingham.
Her first book was The Life of Robinson Crusoe in Short Words in 1859. You apparently have the second book. And if it was published in 1860 it is very likely a first edition.
There are listings of this book in three libraries in Wikipedia. You might correspond with a librarian there to learn more about the book.
If all the pages are intact and there is not a lot of water damage or soiling it may be valuable.
Books published before 1923 are in the public domain meaning they don't have a copyright ... anyone can reprint them. The reprints are what you are seeing at abebooks.com.
What is interesting is that this is a children's book that are being reprinted today.
The fact that there are no books like this for sale further suggests it is valuable. But only an appraiser could tell you. Or you could put it up for auction.
I have some information about auctions in one of my earlier newsletters. It's easy to sign up for.
