Offering this hard to find No. 132 Bench, 12" long cast steel double plumb and level with the pre-1909 mark on the level sight cover, it reads "L. S. STARRETT CO." in very small lettering.  All three sights are in working order, of the plumb sights has green liquid, (most likely updated in the past).  The black Japanning is about 95% intact.  The bare metal working surfaces are darkened, but not rusty, some minor tiny dings, not damaged.  The bottom has the concave form so you can set it on a pipe diameter surface and get an accurate reading.  A very nice cast steel level by a well known quality tool maker!