Good quality ladies Revolution Race lightweight walking trousers with tags. They are a size small and according to their size chart they are a UK 10 and suitable for waist 28.3-29.9" and measuring them that appears accurate and they are adjustable.

The inside leg is about 31"

The label does give a US size of 27-28" and I don't quite understand that as it doesn't match the measurements or their size chart

The Rambler Lightweight Pro Trousers hit the sweet spot between lightweight comfort and durability, setting a new standard for walking trousers. Made from a lightweight polycotton canvas with four-way stretch where it’s needed, these trousers move with ease. The quick-drying, breathable fabric and thigh vents help release excess moisture, keeping you cool and comfortable. With adjustable Velcro at the waist and expandable cuffs, these trousers offer a perfect fit. Mainly crafted from recycled materials, they also feature multiple pockets for easy access to your essentials, including an open thigh pocket. Perfect for walking, dog walks, and outdoor activities in mild to warm temperatures, the Rambler Lightweight Pro Trousers bring flexibility and lasting comfort to every adventure.