Source: Notarized Certificate of Business, Wabash Co. Partnership & Firm Record Book 1, p. 44, May 16, 1923:

Manchester Heating and Plumbing Co.
Plumbing and Heating Contracting
North Manchester, Ind.

Names of Firm Members/Partners:
Karl Young, resides at 70 E. Sinclair, Wabash Ind.
Chas. Surber, resides at W. Ferry St., Wabash, Ind.

Source: Notarized Certificate of Business, Wabash Co. Partnership & Firm Record Book 1, p. 102, May 23, 1928:

Manchester Heating and Plumbing Co.
Plumbing & Heating
111 Walnut St., North Manchester, Ind.

Owner: Karl Young, resides 202 West Second St., N. Manchester

Source: Notarized Certificate of Ownership, Wabash Co. Partnership & Firm Record Book 1, p. 168, July 5, 1938:

Manchester Heating and Plumbing
106 Main St., N. Manchester, Ind.
Owner: Henry Smith, resides at 209 E. Third St.

Source: Aurora (1939) Ad:

Manchester Heating and Plumbing
Call your quality plumber for all your Plumbing and Heating needs.
Phone 650
H.F. SMITH

Source: News-Journal, March 18, 1940

PLUMBING SUPPLIES
We carry the most complete line of plumbing and heating supplies in town. Before you buy, get our prices, estimates freely given. Come in and we sill tell you about our finance plan.
MANCHESTER HEATING & PLUMBING
Phone 650     H.F. Smith