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Thanks for pointing out this confusion. It appears the categories have been updated since you posted this question. In rechecking the sources, John Smith started a business of his own in 1822 then went into business with his brother and their partner in a mill in Andover two years later (as Smith & Dove Co.) Not clear why it would take another 40 years to incorporate. Millworks (talk) 15:32, 14 March 2022 (UTC)[reply]