Howes & Cushings United States Circus, Seth B. Howes (F B Howes?) and Joseph Cushing, proprietors.
Seth B. Howes had the peculiarity of sharing his plums with others of worth who shared the responsibility and helped to make his projects the successes that they invariably were. He had in his employ a towering boss canvas man, Col. Joe Cushing. One day there was an attack on the show and Howes rushed to the defense of his property and was getting very much the worst of it when Colonel Joe smote the enemy right and left, saving his employer from serious injury and perhaps death. At once the boss canvasman was admitted to a partnership and the firm became Howes & Cushing.The Circus in the Days of Old, by Charles H. Day, Circushistoy.org.