This is a Prinz Daylight Film Loader.  It has some signs of use (primarily from removal of dried masking tape), but no damage.  There is maybe 10’ of (possibly EFKE 100) film for practice at loading cassettes. (and loading film tank reels).  You count the turns of the handle to get number of exposures desired.  You can load film anywhere, and keep the loader in the freezer when film is not needed.