Al:
There have been a whole series of posts on this. I think Roy started out comparing the slope to 90 degrees, but we couldn't find any reference to that in a search. Where the run is horizontal distance, not the length of the surface (hypotenuse), rise divided by run is the tangent. So, for 40 degrees it is .839 or 83.9 percent. Concensus on the thread seems to be that grade can exceed 100% if steeper than 45 degrees. If you look back in the thread, you'll see some great suggestions for measuring. All we need is a TBN convention, some skyhooks, and a thermometer to make sure the steel measuring tape is accurate to a fraction of an angstrom. (I almost used the acronym for the smallest measure known to man, but decided it wasn't appropriate for a family board.)