This astronomical instrument belonged to Columbia College (now University), and dates from around 1837. The horizontal and vertical circles are silvered, graduated to 10 minutes, and read by verniers to 10 sec. The inscription reads "Troughton & Simms, London."
Ref: Frederick W. Simms, A Treatise on the Principal Mathematical Instruments Employed in Surveying, Levelling, & Astronomy (Baltimore, 1844), pp. 89–109, describes a similar instrument with two vertical circles.
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