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of 29, Quay, Waterford; and Paul Quay, Wexford, coal importers
c.1870 Established by Alexander Nelson.
1903 Continued by William Wallace, Hugh Wallace, Samuel Henry Watson (all of Wallace Brothers, Ltd., Dublin), John McCullagh (Kingstown), and John Charles McCullagh.
1904 Incorporated as a Limited Company as Wallace and McCullagh, Ltd.
Re-registered as McCullagh, Ltd.
1912 Acquired the Wharf in occupation of Murphy Brothers, Ltd., for twenty-five years as Coal Depot, Offices and shop on the Quay.
1914 Directors: John Charles McCullagh (Chairman and Managing Director), Mrs. Henrietta Jane McCullagh and John R. Brennan