Owen, Samuel, 54 Broad St, Carnaby Mkt, Soho, London, u and cm (1781–1809). In most years trade directories described him as upholder or u, occasionally with cm added. In 1797 only the business is listed as Owen & Cox. Included in the list of master cabinet makers in Sheraton's Cabinet Dictionary, 1803. In 1781 took out insurance cover of £600 of which £420 was in respect of utensils and stock. In 1805 utensils and stock were valued at £850 for insurance purposes. Samuel Owen also insured in 1805 two houses near the ‘King's Arms’ at Acton Bottom for £900 and in the following year a house at 45 Wigmore St rented to a sadler at £400. [D; GL, Sun MS vol. 292, ref. 4444914; vol. 434, refs 777111, 777302; vol. 437, ref. 787040; vol. 440, ref. 802420]