This is a very interesting vintage abney level, made by Leupold, a maker of fine, precision instruments, and based out of Portland, Oregon. Leupold continues making fine products today. This level is worn from likely being used in the field. The crinkle paint is work around the edges, revealing its quality brass construction underneath. Unfortunately, the bubble is missing. This device was likely made in the 1930's-40's.
This level would look great on a shelf, or in the collection of anyone interested in surveying or geology. You can see more pictures on the Etsy-mini, along with a copy of the 1942 edition of Surveying by Charles B. Breed, in near-mint condition, which is sold seperately. These two would look great together on a shelf or in a collection.