Source: Wabash County Directory for 1894, Display Ad:

P.W. NEEDHAM, PHOTOGRAPHER Does all work pertaining to the picture business.
Call and see me. Satisfaction Guaranteed. Prices Reasonable.

Source: North Manchester Journal, February 22, 1894

P.W. Needham, a photographer from Knox, Ind. has bought the Horn gallery in this city, rather made some kind of exchange, and Mr. Horn goes to Knox. Mr. Needham is a brother of Warren Needham in Quivey, Ridgley & Co. store, and is said to be a good artist as well as a first class young man.

Source: North Manchester Journal, March 15, 1894

Apparently Horn bought the Needham gallery and Needham bought the Horn gallery in North Manchester and he moved to North Manchester...Needham is the new photographer.