Some info about Tower & Lyon Corporation I found. Incorporated in the State of New York was active between 1884 to 1916 and was primarily a tool company manufacturing several different lines of tools and other hardware in addition to its police equipment line. John J. Tower was president of the corporation, but his company was soon to loose its identity as it came under the umbrella of the Union Hardware Company of Torrington, Connecticut. In a 1904 catalog the Union Hardware Company is said to be "in charge" of Tower & Lyon.

WM