This is a true once in a lifetime barn find. It was hanging in a barn near Hildreth Nebraska. The J H Haney Company (no reference to "Mr. Haney" :)) resided in one of the buildings along west Second Street now occupied by the Dutton - Lainson Company of Hastings Nebraska. This pre-WW1 era manufacturing company constructed many other farm and work leather and tack. The bent square aluminum shaft slides in and out of the base frame of the tool. The markings along one side of the slide ( 151, 161, 171, 181, 191, 201, 211, 221, 231, 241 and 251 ) would give the craftsman the correct measurement for collar construction custom fit to any particular working animal. Their claim to fame is the "Gall Cure" construction allowed by this, in that time, precise measuring instrument. It measures 23" as seen in the photos and 33.5" at the full extension mark of "251". The shaft is 1/4" square and housed in a 5/16" frame. I have not attempted any type of cleaning process so as to preserved it in this super nice 'as found' condition.
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