Jerome Ingalls (1840-1915) was a lifelong resident of Lynn, Massachusetts. Ingalls apprenticed in the shoe factory of Benjamin F. Doak in Lynn before going into business for himself in 1862. His business was highly successful until 1873, when the shoe manufacturing industry went into decline. In 1882, he was forced to wind up his business. Later in the same year, he formed a partnership with Charles H. Boardman, founding Boardman & Ingalls, a real estate and insurance company. Ingalls maintained this business until his retirement in 1911.

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