=Cowan, William Frederick, The Late=, who died on October 28, 1918, at his home in Oshawa, Ont., was long one of the noted industrial and financial leaders of Ontario. He was born in 1832, at Fintona, County Tyrone, Ireland, the son of Thomas and Charlotte Cowan. In 1841, his parents having decided to remove to Canada, he made with them the long sailing and overland voyage to Toronto, the journey occupying some months. Shortly after the family’s arrival the father died and the mother of the subject of this sketch was left with five young children. She managed, however, to give her boys a good education at Boyd’s Academy, Bay St., Toronto (conducted by the father of the late Chancellor Sir John Boyd) and one of the pioneer educational institutions of Toronto. On leaving school, W. F. Cowan first found employment with “The Colonist,” a newspaper founded by Sir Francis Hincks, an eminent statesman of the mid-nineteenth century. Subsequently he entered the employ of Alexander Laurie & Co., dry goods merchants, at the south-west corner of King and Yonge Sts., Toronto. Later he served with Walter McFarland & Co., dry goods merchants, on Market Square, King St. East, Toronto, then the heart of the retail district. In 1856 he and his brother John founded a dry goods business of their own, at the south-west corner of Yonge and Richmond Sts., Toronto. In 1862 he removed to Oshawa, establishing a large general store, and with a branch at Prince Albert some twenty miles north of the town. A few years later he acquired an interest in the A. S. Whiting Mfg. Co. of Cedar Dale, manufacturers of scythes, forks, hoes, etc., the firm becoming Messrs. Whiting & Cowan. Largely through Mr. Cowan’s modern methods of business organization, the wares of this firm became known throughout America; and Mr. Cowan was also successful in developing a large market for them in Great Britain. In 1872, in conjunction with Messrs. Wood & Winterbourne, of Albany, N.Y., he founded the Ontario Malleable Iron Co., of which Mr. D. S. Wood was the first president, and on his death was succeeded by Mr. Cowan’s elder brother John. On the latter’s death Mr. W. F. Cowan succeeded to the Presidency. He had been a director of the company since its inception. He was largely instrumental in making Oshawa one of the leading industrial centres of the province. In 1893 he established Fittings, Ltd., of Oshawa, of which he was also President at the time of his death. Altogether his interests furnished steady employment to about 1,000 citizens of the town, of which he was recognized as the industrial leader. Mr. Cowan’s financial interests were even more widely extended. In 1875 he became Vice-President of the newly formed Standard Bank of Canada, and in 1883, on the death of the President, the well-known capitalist, Hon. T. N. Gibbs, succeeded to that office, in which he continued until his demise, making weekly journeys to Toronto to attend meetings of the board until within a few