This is a 28" long plumb and level marked "SARGENT & CO. N.Y." on the level glass, brass cover.  It's a brass end cap style level with good working glass tubes.  The end caps are brass and the cherry wood has dried and shrunk over the years, so the brass overhangs the wood or is larger than the wood so to speak. There is some warping and a bit of twist in the wood also, so it rocks a little bit.  I suppose it could be flatten on large surface plate, but would take a good bit of sanding.  But I rarely see a Sargent plumb level these days, so there is some collector's value.