外箱上有「土木局」字樣，為日本時期臺灣總督府官制，而美國W & L. E. Gurley公司存在於19世紀及20世紀初期。因此，此水準儀應為日本時期台灣總督府所用，作為土木局部(1901-1924)土木工程營繕事項工事之測量，對於臺灣文明之進展有所貢獻。

The exterior box is marked with the words “土木局” (Civil Engineering Bureau), indicating its association with the administrative structure of the Taiwan Governor-General’s Office during the Japanese period. The American company W & L. E. Gurley was active in the 19th and early 20th centuries. Therefore, this leveling instrument was likely used by the Taiwan Governor-General’s Office during the Japanese period for surveying civil engineering projects conducted by the Civil Engineering Bureau (1901-1924), contributing to the advancement of civilization in Taiwan.