Heller Bros Co.

Heller Brothers was once America’s most prolific manufacturer of farriers’ rasps and blacksmiths’ hammers. The company’s beginning dates back to 1836 when Elias Heller Sr. founded it. It became Heller & Brothers in 1865, and the Heller Brothers Company in 1899 when the three sons, Peter, Lewis & Elias Jr., succeeded their father.

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http://progress-is-fine.blogspot.com/2015/12/vanished-tool-makers-hellers-bros-co.html