Yes, that's a good question what the graduations actually are. As mine is missing the "base" which had half the elevation vernier I can't say much, but Roger's clearly has as many as 12 regular graduations on the elevation.
Having seen references to these sights being used at extreme ranges "back in the day", perhaps that suggests a 2400 yard maximum elevation, but I suspect the windage screw may also be just some arbitrary interval decided on by the pitch of the screw and the whim of the maker.
One says "Fitted by Alex. Henry...." and the other does not, so that implies that he was not the maker of at least that scope, if not both. Who then?
Dr. Common, Daniel Fraser...??