This is made out of cast iron. Inside the door it has a wooden floor. It is 29 inches high. The top is 13 1/4 x 5 1/2 center to center on the top plate bolt holes. The door has  JEWEL and L67 cast in it. The knob on door ha L66 cast in it. What was it used for and approximate age. It is HEAVY.  Jewel was a name on stoves. This might be a tool stand like a mill/ planer with the waste going in the compartment. Was used as a Vulcan 7 anvil stand when found.

PS. The rollers are after market, LOL!!!

Looks like you have the bottom half of a cast stove.  "Jewel" was part of the Detroit Stove Works sales line.  They made a large number of different sizes and styles, and as I am not a stove collector, I can't pin down the L66 for you.  This company made everything from cookstoves to laundry boilers, and everything in between.  Given the industrial simplicity of it's design, it might be one of their farm heaters meant to be used in a barn or shed.  The height is unusual, as most stove bases are much shorter, so another clue that it may have been a barn stove or boiler base.  To my knowledge, DSW/Jewel only did stoves and heaters, not tool or equipment stands.

It might make a pretty decent tool or machine stand, maybe even a base for an avil that saw relatively light use, it's up to you.  

I highly suspect the wood floor is a later replacement, as the style of the door in it's side matches that of an ash box.  Many of these old stoves ended up with rusted out (and burned out) firebox/ash box floors, and I have seen some bases converted to tool stands here and there (among other things, including a very sturdy, but heavy, ottoman) over the years, usually with pretty good success.

Given the design features of what you have, if I had to hazard a guess as to age, I would be thinking 1920's - 1930's.  DSW is better known for their earlier stoves, with nickled cast iron and steel, some of which were quite large and ornate. In later years they switched to sheet steel and began to coat them in enamel.