Not really intended for general work but a specialised machine for reseating valves the Leavitt was manufactured by the Leavitt Machine Company and marked: Dexter Valve Reseating Machine, Orange, Massachusetts. With a V-way at the front and a flat way at the back, bed was 22.25" long and carried a headstock fitted with, rather surprisingly, a 3-inch 3-jaw chuck branded "Leavitt". If the chuck really was manufactured by the Company it points to a serious commitment to volume production for these are not the easiest of things to tool up for and manufacture.
Of utmost simplicity, the tailstock was equipped with a plain bar that end in a supporting centre. Also unexpected, instead of a single swivelling tool slide the Leavitt was fitted with a proper compound slide rest - though on the first example shown below the cross-slide handwheel is from a Sherline.
It order to reduce speed to a level suitable for valve finishing the headstock drive was equipped with a simple one-stage gear reduction, through this fitting is missing from the second example shown.