Found - Miller Manufacturing Torque Wrench
There is very little information on the Miller Manufacturing Company. An internet search pulls up only two tools prior to this one, a Pitman Arm Puller and a Wheel Bearing Adjusting Nut socket.
This torque wrench has a metal handle and the full length is 17 1/2". The main beam consist of a 1 5/8" wide 3/16ths steel bar.