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James P. Dowling Sr. founded the business in 1881. He died in 1893 and his son, James P. Dowling Jr. continued the business.

From: Essex County, NJ Illustrated 1897

J. P. Dowling & Son

A young enterprising and honorable representative among the funeral directors of this city worthy of mention on these pages is Mr. James P. Dowling, who conducts business in the undertaking line, under the name of James P. Dowling & Son. The office and ware-rooms are located at 40 Bowery Street. The house was founded in 1881, by the honored father of the present proprietor, who died in 1893. Since then he successfully continued it. Mr. Dowling seems to be endowed with those qualifications necessary to carry on his profession. He is a Newarker by birth and education and under his father's care learned his profession. Mr. Dowling is prepared to take entire charge of funerals and furnish everything required. He makes a specialty of embalming on the most scientific methods. He is well-known in the eastern section of the city, and is esteemed by everyone.