The substantial and reputable machine-tool maker J. S. Wheeler & Co. was active from at least 1869 through 1891, and likely for longer.

From 1883 "Worcester Directory"

Information Sources

• Inland Massachusetts Illustrated by Elstner Publishing Co. 1891 pg 46.

  J. S. Wheeler & Co.

  Manufacturers of Iron Planers—No. 23 Hermon Street, Worcester, MA.

  The famous Wheeler planer is built in Worcester by the old and reputable house of J. S. Wheeler & Co., and are in general use throughout the United States, Canada and Europe. These planers are pronounced, by competent mechanics, unequaled in point of neatness, economy and effectiveness, convenience, rapid working and durability. This house was established in 1867. About 1878, Mr. Wheeler became sole proprietor, retaining the original name and style, and continues to transact a large and prosperous business, occupying one floor, 50 x 120 feet, well fitted up with machinery and steam power, and employing twenty-five skilled mechanics. Formerly a great variety of machinery and special tools were made here, but of late Mr. Wheeler has confined his attention exclusively to the manufacture of the iron planers above referred to, and has recently made many changes in the design of the machine and introduced many improvements, for which there are several applications for patents now pending. He is a practical and experienced machinist, a native of Fitchburg, and has resided in Worcester for the past forty-seven years. An honest man and a good citizen, he enjoys the confidence and regard of all who know him.

• Worcester Directory for 1869, by Henry J. Howland, lists the following:
  • Wheeler, Asa N. (J. S. Wheeler & Co.) h 20 Beacon.
  • Wheeler, Orange (J. S. Wheeler & Co.) h 5 Charlton.
  • Wheeler Joshua S. & Co.(Asa N. & Orange Wheeler,) manufacturers of machinists' tools, and jobbing, 3 Hermon, h. 16 Congress
  • Ad for J. S. Wheeler & Co., "Manufacturers of Machinists' Tools, Chucks, Shafting, Pulleys, Hangers, Patterns, Models, Gear Cutting, &c.
• Worcester County Directory for 1878-79, published by Briggs & Co.
  • Listed under "lathe manufacturers": J. S. Wheeler & Co.
  • Under machinists' tool manufacturers: J. S. Wheeler
  • Wood working machinery: J. S. Wheeler & Co. (vises, 25 Hermon Worcester)
• Drew, Allis & Co.'s The Worcester Almanac, Directory and Business Advertiser, 1883.: p. 649. J. S. Wheeler & Co. "Manufacturers and dealers in machinists' tools. Lathes, planers, upright drills, milling machines, gear cutters, planer centres, planer chucks, lathe chucks, &c. No. 25 Hermon St., Worcester, Mass. J. S. Wheeler, A. N. Wheeler." Elsewhere in the directory the name is given as Joshua S. There is no listing for an A. N. Wheeler.
• Same ad in 1884 and 1885 issues of the Worcester Almanac.