See immediately below the heading CENTRIFUGAL the text reads, “Distributor r.p.m. Advance degâ€.
This means the figures listed are the RPM and advance measured when the distributor is in a test machine. When installed in an engine the distributor turns at half the crank speed, so the figures here have to be doubled to convert them to crank revs and crank degrees.
The figures below the heading VACUUM, show the advance (in distributor degrees) for a range of manifold vacuum and these are completely independent of speed. Ignore these for the moment; the typesetter has caused confusion by placing the centrifugal figures and vacuum figures side by side to save space.
If you blocked the vacuum, and then set the initial timing at 6degrees, and the distributor curve is perfect, you would then expect a timing light to show the following.
RPM Timing BTDC
500 6+0 = 6
1000 6+2 = 8
1600 6+9 = 15
2000 6+14 = 20
3000 6+21 = 27
4000 6+28 = 34
4600 6+32 = 38
You could be a fusspot and check the timing at every engine speed listed in the table above, however the only really important place is at the revs corresponding to max load, which is the engine RPM when the throttle is wide open and the boat is at full speed. From the text I believe this is 3000RPM for your boat.
With the drive in neutral and the vacuum plugged set the recommended idle advance, then bring the engine up to the revs for max load (3000rpm for your motor), read the timing, and compare it with the factory figures above. If they are the same that means the timing curve in your distributor is perfect. If as I suspect they are not the same then adjust accordingly (27 degrees for your motor). The timing will only be correct at max load, but who cares.
After setting the centrifugal timing you can reconnect the vacuum line if you like but it will have almost no effect, as it is only effective at high vacuum which corresponds operation at part throttle, and this hardly ever happens in a boat.
Note. The maximum advance shown in your manual is about 10degrees more than I would have expected for a motor of this size, so timing markings to 30degrees as I had suggested in an earlier post are a bit mean for anyone running up around 4000RPM and it would be better to extend the marks up to 35degrees BTDC.