Old Stainless Steel milk cooler. This was originally used to cool milk by connecting a cold spring to the bottom and overflowing the water near the top. There is a space between the inner good condition inner tank which calculates at about 200 gal and the rather dented lighter gauge SS outer tank. I had a local tinsmith fab covers for it which serve the purpose but are not great. They are made on Galvanized sheet metal. The tank does not include a valve but valves are available online that will fit.