In the early 1960s, William Tay & Sons (Sheffield) Ltd was listed as a silversmith at John Street, Sheffield.  No information has been found on its formation, though it was presumably a reincarnation of William Tay & Sons, a Birmingham electro-plater and spoon and fork manufacturer.   William Tay (1835-1918) had founded the business, which had been continued by his sons until 1942.  It is possible that the name was acquired by Sipple’s, the Sheffield spoon and fork manufacturer, which was managed by Ken Collin.  In 1972, William Tay & Sons in Sheffield (as part of the Sipelia Group) was liquidated, when the address was Sipelia Works, Cadman Street.