Definition of Least Count

The smallest value that can be measured by the measuring instrument is called its
least count. Measured values are good only up to this value. The least count
error is the error associated with the resolution of the instrument.

Procedure on how to determine the least count of a Vernier

Determine the length of the smallest division on the main scale that
corresponds to the total number of Vernier divisions.
Divide the smallest division on the main scale by the number of divisions on
the Vernier.
Computation:
LC = s/n
where, LC is the least count, s is the value of the smallest space or division
on the main scale, and n is the number of divisions on the Vernier.

Procedure on how to determine the Vernier Reading

Determine the least count of the Vernier (refer to previous procedure).

Multiply least count by the number of the Vernier line which coincides with a
line reading on the main scale.
To obtain the total reading, the Vernier reading is added to the scale reading

Procedure on how to read a transits Vernier

Determine least count to attain accuracy in the instrument used.

Determine horizontal or vertical angle by finding the graduation on the
Vernier scale which coincides with a graduation on the main scale used.
When a double Vernier is employed on a horizontal circle, there will always be
two coincident lines one for a clockwise angle and another for a
counterclockwise angle. The index mark of the Vernier will show the number
of degrees or fractional part of a degree passed over on the main scale.
Additional fractional parts of a degree which are to be added to the main
scale reading are determined from the coincident graduation on the Vernier.
Note: The Vernier should always be read in the same direction as the scale.
In checking, the clockwise and counterclockwise readings are added. Their
sum should equal to 360 degrees. An alternative checking is may be done by
subtracting the two readings. Their difference should equal to 180 degrees.