Surveying
If ‘δ’ is the declination of the Polaris and ‘λ’ is the latitude of the place, the azimuth of the Polaris, is

tan (90° + δ)/tan (90° + λ)
cos δ/cos λ
sin (90° - δ)/sin (90° - λ)
cos (90° - δ)/cos (90° - λ)

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Surveying
The difference between a level line and a horizontal line is that

horizontal line is normal to plumb line while level line may not be normal to the plumb line
both are same
level line is a curved line while hori-zontal line is a straight line
level line is normal to plumb line while horizontal line may not be normal to plumb line at the tangent point to level line

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