Established in 1859, Bugbee & Niles is one of the oldest New England jewelry companies. It began as Smith & Ginnodo, which then became C. E. Smith & Company. The company became Bugbee & Niles when Samuel H. Bugbee and Gardner H. Niles came into the business. This was the final name change for the company. Some of the marks used by Bugbee & Niles are B.N., B & N, and NB.