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===Later years=== The Elkland [[Tanning (leather)|Tannery]] was established about 1851 by James Hancock on the south bank of the [[Cowanesque River]]. He was soon succeeded by S. G. Tabor & Son. In 1853, Joel Parkhurst acquired the property, which he continued to own until 1873, when he sold it to Joseph Cornelius. He owned and operated it in connection with his sons until 1893, when it passed into the hands of Proctor, Hunt & Co., of [[Boston, Massachusetts]], Mr. Cornelius retaining an interest in the business. In January 1893, the tannery was destroyed by fire and rebuilt on the present site north of the Fall Brook railroad, beginning operations November 11, 1893. Decker & Metcalf's Sash, Door and Blind Factory was established about 1857. They ran it nearly twenty years. The property had various owners afterwards, finally falling into the hands of C. L. Pattison who removed the plant north of the railroads and incorporated it with the furniture factory. The Cowanesque Valley Oil Company was incorporated in July 1877, the incorporators being Garrett W. Benson, [[Olean, New York]], and John Parkhurst, Charles L. Pattison, Benjamin Dorrance, and J. C. Edwards, of Elkland. An [[oil well]] was sunk on the Hammond place southwest of the borough. Oil and gas were both found, but in limited quantities. The Elkland Furniture Association (Limited) was incorporated March 25, 1882, by Charles L. Pattison, William L. Simmons and Abram Coon, with a capital stock of $6,287.34. Its object was the manufacture and vending of furniture of every description. The plant was installed in ample buildings north of the railroad, and a large business soon built up. In 1890, one hundred hands were employed. The factory was destroyed by fire January 7, 1893. A movement to rebuild was immediately set on foot but was not successful. The Elkland Manufacturing Company, manufacturers of toys and novelties, was established in Elkland in January 1887. Charles W. Crandall, the superintendent, was the son of [[Charles Martin Crandall]], known as the maker of Crandall's building blocks and grandson of Asa Crandall who ran a furniture factory in Covington in 1840. Mr. Crandall was in the same business in [[Montrose, Pennsylvania]], where his large factory burned August 27, 1886, involving a loss of $46,000. From sixty to seventy-five men were constantly employed, the annual output amounting to $40,000. Toys and novelties were shipped to all parts of the world.
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