By 1880, Keuffel & Esser was offering a "Y Level, Telescope 18–20 inch long, magnifying power 22 times, best make, guaranteed, in mahogany case, with Tripod complete" for $140. But since Keuffel & Esser did not begin manufacturing surveying instruments until 1885, these early K&E instruments were probably made by others.This example is marked "Keuffel & Esser New York 303" and probably dates from around 1885.
Ref: Keuffel & Esser, Catalogue & Price List (New York, 1880), p. 102.
Keuffel & Esser, Catalogue of Transits, Levels, Etc. (New York, 1885).
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