Billings & Edmunds Mfg. Co.
Rocky Hill, CT (The Railroad, Telegraph, Electric and Steamship Builders' Buyers' Guide, 1897)
The July 4, 1884 edition of The American Engineer announces the incorporation of the company. Incorporators are: C. E. Billings, George D. Edmunds, L. H. Holt, E. K. Stoeker and F. C. Billings. Incorporation is at Hartford, CT.
According to this PDF timeline of Rocky Hill, Billings and Edmunds built the factory to produce manufacturer's tools in 1884. According to this timeline, on 3/15/1916 the company became the C. E. Billings Manufacturing Co.