This document describes the method of indirect leveling using a theodolite to determine relative heights of points. There are three cases: [1] when the base of the object is accessible, [2] when the base is inaccessible but the instrument stations and object are in the same vertical plane, and [3] when the base is inaccessible and stations/object are not in the same plane. Corrections must be applied for earth's curvature and refraction over long distances. The reciprocal method can be used to eliminate these corrections. Equations are provided to calculate elevations of points for each case.