Manufacturer: W. & L. E. Gurley, Troy, N.Y., U.S.A.

Context: These brass compasses were manufactured for the U.S. Army and other military branches during the early 1940s.

Features: It features a liquid-filled dial for stability and a lensatic sighting mechanism to take precise bearings. 

Model: Often identified as a US M1938 lensatic compass or a standard WWII-era marching compass.

Construction: The body is typically made of aluminum and painted black. It features a magnetic floating dial, a thumb ring for stability, and a rear sight with a magnifying lens for taking bearings.

Historical Context: W. & L. E. Gurley was a prominent maker of surveying and scientific instruments, and these compasses were frequently issued to officers and NCOs during WWII.