Generally, you use a tilt (or swing) to extend the depth of field from near to far along an appropriately chosen exact subject plane in situations where just stopping down far enough is not a viable option. But, you pay the price of limited depth of field on either side of that exact subject plane, most commonly in the foreground.
I've come up with a rule of thumb which quantifies this. I realize that most people won't want to bother with using such rule and will prefer just to try a tilt to see if it works. If you are such a person, please don't read any further. In addition, the rule requires knowing some quantities such as focus spread and tilt angle, which in practice you may not bother to determine. If you don't happen to know these anyway because of how you proceed, it may not be worth the extra trouble to measure them.
But for some, who are good a mental arithmetic, and ordinarily measure focus spread and tilt angle anyway, it may be helpful.
The idea is to compare the focus spread on the rail between near and far points you want in focus to the greatest height (width for swing) you want in focus on the ground glass at any given subject distance from the lens. The former is proportional to the f-number you would use without tilting and the latter is proportional to the f-number you would need with tilting. The ratio of the two f-numbers is given by the ratio of the focus spread to the height times the tilt angle in radians. If that numerical quantity is less than 1, there is an advantage in tilting, and the smaller it is, the greater the advantage.
Another way to state this for quick use in the field is as follows. Take the ratio of the focus spread to the height and multiply it by 60 (more accurately 57.3). That is where the mental arithmetic comes in. If this number is greater than the tilt angle in degrees, there may be an advantage in tilting. How much of an advantage depends on how much greater it is.
Let me give an example. Suppose the tilt angle is 5 degrees. Suppose the focus spread is 10 mm. Suppose also that there is a small shrub in the foreground you want in focus, which measured on the ground glass is 50 mm high, and no other vertical range at any another distance is greater than that. Then the ratio would be 10/50 = 0.2 and 60 times that would be 12, which is greater than 5. So that indicates that tilting would be worthwhile.
In using this rule, you can gauge how much you would gain by stopping down by seeing how much greater than the tilt angle the quantity is. Thus if you divide 60 times the ratio by the tilt angle in degrees, you get a rough estimate of 12/5 = 2.2 which suggests a tilt advantage in terms of f-numbers of more than 2, i.e., more than two stops. Depending on your criterion for sharpness, a focus spread of 10 mm would require (ignoring diffraction) stopping down to between f/45 and f/64, whereas using a tilt you could get by with something in the range f/22 to f/32.
On the other hand, suppose the height were 100 mm instead of 50. Then the ratio would be 10/100 = .1, and 60 times that would be 6 which is greater than 5 degrees. But 6/5 =1.2 which suggests perhaps half a stop gain by tilting. In that case, it is not clear it would be worth trying.
Usually the greatest height required in focus on the ground glass comes from a transverse section in the foreground, but that need not always be the case. You could just as well have, for example, a tree in the middle distance, or a large building in the background, which dominates on the ground glass.
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