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Miter Saw & Box Intro
Whether you spell it mitre or miter box, you're most likely referring to a type of box that guides a particular type of saw, called a tenon saw, in making angled or beveled cuts. This is most useful for installing trim, such as chair rails or baseboard trim around a room in the home. The angled cuts that bring trim together in or around corners in a room must be cut very accurately to ensure the two pieces of trim come together well without any gaps, overlaps, or tension. Making such cuts by hand would be tricky, though it can be done. A miter box and a sharp saw make up a very simple yet effective and accurate way to make angled cuts consistently.
There are a few different designs for miter box and saw kits. The simplest options are made from wood or plastic and allow a person to cut the most common angles needed for installing things like trim. Some boxes have various adjustable pins or locks that allow for compound miter cuts at a variety of angles. There are more deluxe miter systems that incorporate a locking frame system with saw guides that allow for fine adjustment of the cut angle in a continuous fashion, unlike the typical pre-defined and limited angles of a basic miter box. Of course, the saw needs to be sharp to ensure angles are cut accurately. Here's a quick video: