Can't help you with the manufacture date, but I will say that's one of the nicer condition ones I've seen. Welcome to THR!
The grips on this gun are the style used with the "Second Model Safety Automatc" revolvers. They were made from 1896 to 1908. I think the barrel marking indicates a fairly late production gun. Like Speedo66 says, that's quite a bit better than the usual condition these guns are found in. Thanks for putting up such good pictures. They should help others here give you more information.
If I understand W.E. Goforth's book, yours is a small frame Safety Automatic Revolver, 2nd Model. The 'P' serial number dates it to 1906. If it's a six-shooter it's a .22; the .32's were five-shooters. Black powder in either case.