Founded by Horatio & Jerimiah Bill in 1850 in Lebanon, Connecticut. In early 1853, the Bill brothers partnered with a man named Stark to form Bill, Stark & Co. Stark left the company sometime in 1854 at which time the firm was referred to simply as H & J Bill. The business failed later that year and eventually sold to William H. Page & Co in 1856. [David Shields]