This rare machine is an antique calculator, a TIM Unitas model III, produced by Ludwig Spitz & Co., Germany. The calculator was made circa 1910 and is in good condition. It works fine and can be used to perform arithmetical operations. The machine is made of black-lacquered metal; the finish is well preserved though it is slightly worn at the front. This wear is mainly due to the calculators ancient age and use, a detail that provides it with history and authenticity.To the left of the digit levers we can see the following embossed inscription: a circular decal with the models name, TIM, acronym of the words TIME IS MONEY (a motto associated with Benjamin Franklin). The decal also contains a horizontal arrow. To the right we can see the manufacturing companys name, Ludwig Spitz & Co., GmbH, and the cities where it was located. The firm was founded in 1907 by Ludwig Spitz, an attorney who had represented calculating machine firms. Under this inscription there are some abbreviations of the calculators functions: addition, subtraction, multiplication and division.This interesting machine preserves the embossed numbers and inscription in amazing condition, perfectly legible. The pieces move fluidly and softly and the calculator works wonderfully. At the base there is a metal plate with a printed inscription which reads that the machine was designed and produced under the patents of the Bell Punch Company Limited, a famous British firm that launched the first electronic calculator.As decorative as antique, this beautiful turn-of-the-century calculator is a really charming and valuable piece.