With the 1895 construction of EJ Fry's second hardware store, located at 10 West Broad Street in Tamaqua, the business currently traded as M&S True Value Hardware commenced. The hardware store was built to specifically address the needs of the local mining companies and miners located in the Tamaqua area. This dedication to local individuals and companies continues to this day.

               Nearly 25 years after the building was original constructed, the Seligman family filed their business name with the state of Pennsylvania. On January 31, 1924, they incorporated as Seligman & Co. In 1964, after many years of operation, Seligman & Co. Inc. began to falter. Glenn Miller and Amandus Steigerwalt, through their accountant Carl Wittig, viewed this as an opportunity to provide a service for the community just as Mr. Fry did in 1895. During the following year, Miller and Steigerwalt honored all the outstanding debts of Seligman & Co. in order to maintain the integrity of the business.

In 1992, Mr. Steigerwalt decided to retire from the business, and his shares were purchased by Mr. Miller's three sons: Todd, Kyle, and Trevor. After running the business successfully for approximately three years, they felt it was time to expand and purchased the former Hadesty Appliance Building at 20 Railroad Street. This afforded the business the space to expand their in-store merchandise.

The business again faced restructuring in 1996 with the death of Kyle and his wife Amy in the crash of TWA Flight 800. Two years after this restructuring, the business again expanded by acquiring land that previously housed the Tamaqua Hotel. This expansion enabled the business to utilize the outdoor space for the displaying of power equipment.

After weighing various business options for expansion, the Miller family committed themselves to continuing their presence in the Tamaqua downtown business district. With this commitment, they altered the outdoor power area into a 2,500 square ft. addition. This decision allowed the business to broaden its present selection and restructure its outdoor power and service area. This has allowed the business to continue providing the local community with the level of service inspired by Mr. Fry in 1895.