Whitney Machine Company.
R. S. Whitney made only three cars during his six-year manufacturing period. The first two were conventional 2-cylinder steamers, a two passenger runabout and a four-passenger surrey, but the last model.in 1905, showed some originality in having a front-mounted boiler and integral construction of body and chassis.[1]
[1]Georgano, G. N., Encyclopedia of American Automobile, (New York, E. P. Dutton & Co., 1968), p. 206.
[2]Kimes and Clark have additional information on Whitney and his three steam cars. See: Kimes, Beverly Rae and Clark, Henry Austin Jr., Standard Catalogue of American Cars, 1805 - 1942, 3rd Edition, (Iola, WI, Krause Publications, 1996), p. 1542.