An early horological gear-cutting machine from around 1900 and probably made in Germany or Switzerland. The dimensions of the machine - the largest diameter accommodated being 268 mm - indicate that it would have been used to produce gears ("wheels" in clock-making terms) for domestic timepieces. The  dividing plate is 320 mm in diameter with 29 circles of holes from 58 to 360 - including all tooth numbers up to 50 and some over 50 that can obtained by division. The spindle head can be swivelled 45 degrees to both sides and the vertical slide turned through  45 degree in a forward direction. Spindle collets are 11 mm in diameter with a 9 x 1 mm thread.
If you know the maker, or have a similar model, the owner would be interested to hear from you. Please email: u.nagengast@arcor.de