Four-inch Vest Pocket Mannheim With Flat Lens
Frederick Post model 1447  [1932]
Hemmi Model 30
This rule became model 1440 in the 1936 Catalog.

Top Edge: 0-4 in (slant)
Bottom Edge: 0-10 cm Vertical)
Back of Slide: [S, L, T]
Back: THE FREDERICK POST COMPANY  NO. 1447
@"SUN"@ HEMMI MADE IN JAPAN

Page 13 from April 1932 price list.
Same as Hemmi model 30
Note that Hemmi vest pocket rules did not have a CI scale until after WWII.