This ‘Tiles in Racks’-set is rare. Most likely the racks had once their own cover.

Racks (420x77x53mm) are probably Western instead Chinese. They are made of rosewood colored wood. Each of the 4 racks has two separate layers closing with small (cigar box) locks. The top layer contains 36, 38 or 40 tiles.
The lower has five sections for counters etc. On top there are two golden characters on
the right and left.

Tiles (21x30x12mm) are of a good quality bone and bamboo. The engraving is neat. There are 4 spare tiles.

Counters are made of ordinary bone with Western denomination.

Dice (4x) are made of bone. Their holder is a Cricket box.

Wind discs are made of white bone with green characters. Their holder is a bone Ming cylinder.

The set lacks an instruction manual.