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1909 Ludwig Spitz & Co., G.m.b.H., Berlin-Tempelhof TIM (Time is Money) Arithmometer.

"The Tim is a stepped drum machine (based on the Thomas design),  but considerably strengthened by its manufacturer, Ludwig Spitz and Co. of Berlin-Tempelhof,  to create a more reliable and robust machine.   Initially Spitz produced the machine in a wooden box but in 1909 the machine was improved by engineer Robert Rein who installed it in a cast iron frame, supporting all the movable parts rigidly.  (See Martin p. 192-4)

There is confusion about what is a Model number and what is a Size.   According to Martin (195) all three models of the TIM and UNITAS machines were produced in the sizes II, III, IV and V.  Perhaps only the Model 1 was produced in the I class of sizes?  This makes this machine possibly a Model 1, size II, or a Model II???   

Ludwig Spitz originally distributed computers of Burkhardt and Saxonia until 1907 even with the construction began for calculators. His machines were called TIM (Time is Money) and the model with two accumulators was produced by UNITAS.