Beyond the 1820s, following the various cutlery Naylors after Samuel Naylor is difficult.  A Samuel Naylor was listed as a merchant in the 1830s (living in Springfield Place in 1833, and Glossop Road in 1837).  Samuel Naylor, merchant, Furnival Lane, was listed in 1841 (moving to Eyre Street in 1845).  He lived in Gloucester Road.  In 1841, Samuel Naylor and Irving Van Wart dissolved their partnership as merchants and manufacturers in Sheffield and New York.  In 1843, Samuel Naylor and William Sanderson were taken to court by the Company of Cutlers and charged with marking knives as ‘shear steel’ or ‘cast steel’, when they were allegedly made of cast iron.  The two cutlers were fined and humiliated, when the offending articles were destroyed at a public meeting in Paradise Square.  Leader (1905-6)¹ stated that the dray of forfeited goods was greeted with loud cheers.

Samuel Naylor, merchant and table knife manufacturer, was listed at 76 Eyre Street in 1849, with a house in Broom Mount.  In 1852, Samuel Naylor Jun. was a merchant and table knife manufacturer in Howard Street.  By 1856 (when he advertised in the local directory as a manufacturer of table cutlery and spear knives), Naylor had moved to Norfolk Lane, with his residential address as Edge Bank.  It appears that he was bankrupt by 1856.  He was not listed by 1859.

^1. Leader, R E, History of the Company of Cutlers in Hallamshire in the County of York (Sheffield, 1905-6)