Paul Westphal was a New York City Barber starting in 1880. His business location was on Tenth Avenue until around 1884, when it moved to 310 W. 39th. Around 1890, he moved again, this time to 323 W. 38th. His listed business occupation changed in 1885 to "Supplies," and then around 1890 to "Hair Preparations & Perfumery." Westphal continued to be in the "Supplies" business until past 1915. By 1915, the company had been incorporated, and was being run by Louis Westphal. He was still in business at least as late as 1919.