This is a "Hydraulic Elevator down speed release control accumulator".  This means that this is a device that catches hydraulic fluid under pressure when a hydraulic trailer bed or some other hydraulic device is relieved of pressure.
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It was one of my Ebay friends that deserves credit for this info. This device prevents the hydraulic fluid from foaming when it is rapidly released, and contains it.
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It appears to be in excellent condition.

 

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Check out the pics!

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A WORD OF ADVICE:

If you see something that you like and it is a price you can afford....BUY IT!
Because, while you are trying to carve a few pennies off of the price, someone else comes in and buys it at full price. I have seen this happen over and over again. Many of my items are very hard to find.
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DOLLAR BILL:
If you see a dollar bill in any of the photos it DOES NOT come included with the item. It is judge size and perspective only. TOO BAD!
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If your merchandise is not completely satisfactory, please contact us first so that we can resolve the problem before opening a case on the item.  We gladly accept returns.
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Faster Delivery:
I must get my items to the Post office before 1:30 pm Mon-Friday. That means in order for me to have time to prepare your package, I have to have your payment before 12 noon, for the package to go out THAT DAY.
This means that if you can get payment to me before noon, the item will come to you one day sooner than if you make the payment after noon of the same day. Of course, if you order at any time from Friday noon through Sunday morning, there will probably be an extra day or two delay.
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My Offer Policy:
If you choose to make an offer on this item, here are some things you should know:
I do not have time to play games with multiple offers.
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1. I will decline all offers for less than half of my Buy it Now Price.
2. I will decline any offer that requires me to pay the shipping.
3. I will negotiate and make counter offers with those who offer at least 75% of my buy it now price.
4. If I give you the same counter offer twice, that means that that is my bottom price FOR NOW.
5. If you do not like the price on my item, wait a month! In many cases I reduce the price somewhat; but by then my item may be sold to somebody else!