P McDOWELL & CO., Manufacturers of Hardwood Doors, Store Fronts, Wainscoting and Trim. Wash Trays, Wardrobes, Dressers and Water Closets, Nos. 476 to 480 E. 139th Street.—This flourishing enterprise was established in 1883 by the present senior member of the firm, who conducted the same alone up to 1888, when he associated with him in partnership George Stark. The business  was started at Seventieth Street and Avenue A, and was there carried on up to about three years ago, when it was moved to the commodious quarters now occupied at Nos. 476-480 E. 139th Street, near Third Avenue.

EDWARD GORDON, Sexton and Undertaker, No. 18 Columbus Avenue, Formerly No. 940 Ninth Avenue.—There are but few branches of business in which the progress has wrought such a complete revolution in this country within the past quarter of a century, as that which pertains to obsequies and interments. This business was founded by Mr. Gordon in 1879. He has occupied the present location In this block for nine years, but has occupied the present finely appointed rooms since June 1, 1891.

WALTER SCOTT & CO., Importers and Dealers in Fine Paper Hangings, Painters and Decorators, No. 272 W. 185th Street.—The flourishing business house, owned and controlled by Messrs. Walter Scott & Co., at No. 272 W. 125th Street, Harlem, was established in the year 1865, the original location of the business premises being on Division Street, and afterwards at No. 10 Park Place, City, where the firm remained for seventeen years prior to taking up its present excellent quarters.

SAMUEL GELSTON & SONS, Masons, Residence 2232 Second Avenue. Office 121st Street and St. Nicholas Avenue.—No branch of constructive work in the erection of any building is of greater importance than masonry; the skill and honesty with which it is executed having a great deal to do with the strength an durability of the structure. Among the representatives of this important branch of industry who bear the reputation of doing excellent work, is the firm of Messrs. Samuel Gelston & Sons, whose office is at 121st Street and St. Nicholas Avenue, and residence at No. 2232 Second Avenue, between 114th and 115th Streets.

F.V. FOGEL, Dealer in Imported and Domestic Toys, Velocipedes, Tricycles, Dolls and School Outfits, Etc., No. 79 W. 125th Street.—The prosperous business owned and controlled by Mr. F. V. Fogel at No. 79 W. 125th Street was established in the year 1878 by one Mrs Perkins, and by her controlled until the present year, when Mr. Fogel obtained possession.

CHAS. B. MORRIS & CO., Commission Dealers in Grain. Feed, Hay and Straw, Foot 181st Street, Hudson River.—An important line of business in the upper part of the city has an able representative in the firm of Messrs. Chas. B. Morris & Co., commission dealers in grain, feed, hay and straw, foot of 131st Street. Hudson River. In addition to the specialties named, the firm also deal largely in hay, straw, oats and feed of all kinds, carrying a heavy stock of all these various articles.

NIC J. SCHERY, Hardware, House Furnishing Goods, No. 1065 Second Avenue.—One of the most reliable concerns on Second Avenue engaged in the hardware trade is that of Mr. Nic J. Schery, who commenced business originally in 1889 on Third Avenue, between Fifty fourth and Fifty-fifth Streets and who afterwards removed to his present spacious premises about the beginning of the current year.

WM. J. CUNNINGHAM, Wholesale and Retail Dealer in Coal and Wood, Yard, 121st Street, St. Nicholas and Eighth Avenues.— Among the up-town business houses of comparatively recent date—established in 1891—but which are rapidly enlarging their trade, is that of Mr. Wm. J. Cunningham, wholesale and retail dealer in coal and wood. His yard is located at 131st Street, St. Nicholas and Eighth Avenues.

GEO. D. LENNON, Real Estate Broker, Amsterdam (Tenth) Avenue and 100th Street.—It is a noteworthy and an instructive fact that those who have attained front rank in the various pursuits and callings in this city have almost invariably begun life at the lowest rung of the ladder, as the saying is, carving their way up by force of inherent ability and perseverance.

THEO. A. SPEAR, Apothecary, No. 380 W. 125th Street.—There is not upon the entire list of gentlemen practicing the science of the apothecary within the limits of the metropolis a name more worthy to have accorded to it a position of emphatic prominence in a work of this character than that of Mr. Theo. A. Spear, of No. 280 W. 125th Street, and having a branch at the northeast corner of Manhattan Street and Amsterdam Avenue. The business has been in existence since the year 1809, the connection being of highly valuable character and extensive magnitude, embracing within its sphere a clientage located throughout the city and the environs adjacent.

THE J. D. PRICE CO. Electrical Engineers, No. 309 W. 138th Street. No. 320 W. 145th Street, and No. 530 Lexington Avenue Brooklyn.—Though but a comparatively short time established, The J. D. Price Co., electrical engineers, have already acquired a patronage second to none in their Hue in this section of the city. The company was recently incorporated, and from the start has been steadily winning its way to favor and recognition, building up a flourishing trade.

GILBERT A. LITCHHULT, Bicycles, Tricycles and Sundries, Renting, Repairing, Storing, Lockers, Special Agent for Stover Bicycle Mfg. Co., No. 852 Lenox Avenue.—If one had ventured to assert a quarter of a century ago that there was to be born and to grow to a magnificent prosperity an industry such as is engaged in by Mr. Gilbert A. Litchhult, of No. 352 Lenox Avenue, New York City, one would have heaped upon his head the most unquestioned ridicule. He has been established in business since the year 1889, and already, by dint of perseverance and properly exercised judgment, he has come right to the front of the ranks of his calling. He is a prominent member of the Harlem Wheelmen's Club, and a generally respected and trusted gentleman.

F.A. BLACK, Real Estate, Coal and Wood, No. 121 W. 125th Street.—Real estate operations on the west side of the city have assumed such extensive proportions in late years as to cause a corresponding increase in the business of brokers in realty, and a large addition to their numbers. Among those who were established in 1881, is Mr. F. A. Black, No. 121 W. 125th Street. He buys, sells,  exchanges, leases and rents property of all descriptions; negotiates loans on bond and mortgage, makes collections, secures tenants and also effects fire and plate glass insurance with the most responsible companies at office rates, and assumes the entire charge of estates, keeping the property in the best paying condition.