>60 offers a greater variety of commonly-used divisors than would 100. 60 can be easily divided into halves, thirds, quarters and fifths.
>
>60 = 2*2*3*5
>100 = 2*2*5*5

I'd propose a system based on 2310, which is 2*3*5*7*11, and can be easily divided into any of them. Or binary, which can be halved as many times as you want.

Any system would be good. The current mix with the Anglosaxon Imperial measures (so to make clear we don't mean any Ottoman, Habsburg (am. eng. Hapsburg), Ming, Roman, Serbian, Russian, Holy Roman or any other empire) where you have units divided into 2, 3, 4, 8, 10, 12, 16, 18, 20, 36, 40, 60 units at random (and I'm still not sure whether there are any with 14, 15 or 21 units), being such an incredible mix of history vs logic mixed in disproportionate amounts is, ahem, suboptimal.