JR - Yes, you can legally sell tanned beaver pelts. This year I tanned all of my smaller sized beaver and pelts with defects (ie sewing) because they don't sell at auction anyway. If they do sell you get next to nothing for them. For a S or S-M I will be selling for $60 to use as wall hangers. As they go up in size I'll add a bit more. That is below the retail value of what people would pay in a store. The quality of the fur and the size of the pelt is what I'm going by as any slight defects in the hide doesn't effect the looks of a wall hanger. Without seeing the pelts, $50 sounds reasonable to me.
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