Milton M. Fisher (1811-1903) and Elias Metcalf were both businessmen from Medway, Massachusetts. In 1841, Fisher was business partners with another man, S-L(?) Metcalf, forming the firm of Fisher & Metcalf. In 1842, Fisher partnered with Elias Metcalf, and they renamed the business Metcalf & Fisher.
Massachusetts had a strong cottage industry in straw goods in the nineteenth century. Individuals would braid straw at home and sell the braids to manufacturers like Fisher and Metcalf, who would then use them to create goods like straw bonnets, umbrellas, and baskets.
From the guide to the Fisher & Metcalf, Metcalf & Fisher Account Book, 1841-1844, (Special Collections Research Center, Syracuse University Libraries)