S&S
Willard C. Hess's grandfather, Emil E. Hess, and Charles A. Eisenhardt Sr. began working for Sayers and Scovill in 1891. Willard C. Hess (1906-2000) began working for Sayers and Scovill in 1930 after graduating from General Motors Institute in Flint, Michigan. Along with Charles A. Eisenhardt Jr.(1908-1988), another S&S employee, the pair bought an interest in S&S during 1938. The firm's principle owners, all Sayers & Scovill heirs, decided to close its doors at the start of WWII. Willard, his father, and the Eisenhardts, Charles Jr., & Sr. bought the trademarks and assets of the liquidated firm in 1942 and moved it to Rossmoyne, Ohio, a Cincinnati suburb, renaming it after their two families - Hess & Eisenhardt.
They kept the S&S trademark and continued to build Cadillac-based ambulances and hearses marketed as Sayers & Scovill coaches. 1942 S&S coach bodies were identical to their 1941 counterparts, although a new limousine-style model, called the Washington, was introduced in both Deluxe and Superline versions. Starting in 1942 stylish rear wheel spats with the S&S badge positioned over the axle centerline became available on all S&S funeral coaches as well as ambulances and combination cars.