From the 1853 Massachusette Register
One of our first acquisitions was this piece from Samuel May & Co. They were a company in Boston MA that sold A W Whitney Machines. The cast iron top is stamped A W Whitney and the MAY & CO BOSTON is on the handle near the journal or box.
They advertised in the 1867 New York State Business Directory.
In the 1883 New England Business Directory and Gazetteer they were located between 14 and 20 Oliver.