The Penn Match Company, Ltd. of Philadelphia was established in 1881 and remained in business through 1891. Francis R. Abbott was the secretary and treasurer, while the man ager was Charles Kee. Elliott Perry (Mekeel’s, Sept. 11, 1920) has pointed out that the firm’s address as given in the directory was not in an industrial area of Philadelphia, suggesting that the Penn Match Company may have been only an agency or sales outlet for matches manufactured else where. He further observes that the “Limited” connotes a Canadian or English affiliation. At least one match firm, the Cardinal Match Company of St. Louis, was set up solely for, the importation and distribution of Canadian matches (The American Revenuer, February 1965, page 17). However, the “Limited” may have been no more than a somewhat pretentious substitute for “Inc.”