In an era when sales tax, and income tax were non existent and an additional horse for the hearse cost a nickel, Nicholas J. Miller founded his funeral home. The year was 1889, he was 32 years old and the N.J. Miller Funeral Home was located in downtown Rochester, N.Y. at 92 North Clinton Avenue (near Main and State Streets). Nicholas was both a cabinet maker and an upholsterer who made his own caskets. He moved to 90 North Street and eventually to 100 North Street, where he remained in business until his death. Nicholas died in his home on Manitou Street on October 16, 1916, at which time the reins of business were turned over to his son, Edward A. Miller.