From Wyoming County Directory 1900
Factoryville Borough:
GARDNER & GOODWIN, (Abel D Gardner & Benjamin Goodwin) butchers, dealers in meats, poultry, eggs, fresh fish, hides and pelts, Main
also under Clinton Township:
GARDNER ABEL D, (Factoryville) r 26 cor 20, (Gardner & Goodwin of boro) justice of the peace and auditor, dealer in live stock, calves, hogs, sheep and chickens, dairy 20 cows, farmer 140 and leases of F H Chase 100
see also Abel L. Gardner Gardner-11712
https://www.findagrave.com/memorial/72545199/abel-d-gardner