1948 Gurley Surveyor's Wye Level.
Is marked "W. & L. E. GURLEY TROY, N.Y." "48914"
The serial number 48914 indicates it was the 914th instrument built by Gurley in 1948.
The cylindrical piece (sun shade) on the case was fitted in the front of the telescope to avoid the reflection of the sun.
I built this model from the damaged original that I own in my collection of vintage engineering equipment and modeled the missing parts from pictures from the internet.