In A Nutshell Antiques and Interiors has dated this piece to the 1930s.

It is an excellent quality instrument and is engraved on the base for the maker "Buff & Buff MFG Co. 33419. Boston". This name and serial number is also on the box and leather strap.
I'm sure the lenses would benefit from a clean as they are a little cloudy and there are some small spots of dirt here and there.

There are signs of age and use, some knocks and marks and tarnishing but no major damages.
The theodolite packs away in a sturdy wooden box with a leather handle and metal closing latches.
Measurements :

Length of Telescope : 12" (30cm)
Height : 14" (36cm)
Width : 8" (20cm)
Box : 17" (43cm) h x 9" (23cm) w x 11" (28cm) d
The best description comes from the photos so please look at them all carefully and if you have any questions just ask.
Tracked UK Delivery £20
In A Nutshell Antiques and Interiors has dated this piece to the 1930s.
Selling good quality victorian, georgian and earlier furniture, accessories & decorative items. Ashburton, devon. LAPADA member
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In A Nutshell Antiques and Interiors is a registered member of LAPADA CINOA