Steptoe, McFarlan and Co
of Cincinnati
Founded by John Steptoe and Thomas McFarlan
Made woodworking machinery, shaping machines, and lathes. Their first lathe was said to be a copy of a Putnam lathe.
A Steptoe, McFarlan lathe was featured in the Practical Machinist forum, here. It had an adjustable height tool rest patented by Chester Van Horn of Springfiled, Mass. Paternt here.