This is a very cool vintage railroad level for setting the tracks when they were laid.
It’s marked UPRR in two places and I have to assume that is Union Pacific Rail Road. It’s my understanding that they only used the UPRR designation while they built the Transcontinental Railroad in the mid/late 1800s and then changed the name to Union Pacific Railway UPR. It’s also marked with what looks like EV. 6- 66
The brass level bubble is marked Empire 58”R
It measures 62 1/2” long and the brass elevation ruler is graduated up to 7”.
This tool was definitely used and is not a pristine example like some that I've seen in doing research on them. You can only imagine the man that carried this mile after mile while building the original infrastructure of our great nation. 

It was very hard piece to get good pictures of and ebay only lets me use 12 pics in the listing but I have a couple dozen more that I can email if your interested.
I do have this listed other places so this listing may end at any time. 

Shipping quoted is for the lower 48 states, all others will be figured and then invoiced. Packages will be shipped out within three days of payment and all packages will include delivery confirmation / tracking number and insurance. 
The opinion of condition is the sellers and you should look at all of the pictures and or ask questions to be able to form your own opinion. 
Thanks