The Rating and Valuation Act 1925 specified that every building and piece of land in the country was to be assessed to determine its rateable value. The valuer visiting 15 High Town Road [DV1/R59/10] found it owned by Alfred Alison Gale and occupied by Gale and Son Limited, house furnishers. The firm also had premises at 12 Chapel Street and 90 Midland Road. The valuer noted that the premises occupied a corner site (it stands on the corner of High Town Road and Cross Street), with a frontage of 26 feet and a return frontage to Cross Street of 31 feet.

The ground floor comprised two shop areas measuring 26 feet by 15 feet and 26 feet by 36 feet respectively. A first floor showroom measured 25 feet by 61 feet and a further show room (location not specified) measured 25 feet by 19 feet. Two garages lay outside and measured 25 feet by 9 feet 6 inches and 25 feet by 18 feet 9 inches respectively. The valuer commented: “Good site and Show Rooms. Too high for Furniture”. It is unclear whether the latter comment applies to the height of the ceiling or the amount of the rates!

Directories for Bedfordshire were published every few years from 1839, for example, the beginning of the 20th century has directories for 1903, 1906, 1910 and 1914. Countywide directories ceased to be published during the Second World War, the last for Bedfordshire being in 1940. Bedfordshire and Luton Archives and Records Service has directories just for Luton for 1939, 1950, 1960, 1965, 1968, 1972, 1974 and 1975. The first street numbers in High Town Road begin to appear in directories in 1885 but it looks as if there was some renumbering of properties on the odd side of the road between 1890 and 1894.

• 1894: Alfred Gale, furniture dealer;
• 1898: Alfred Gale, furniture dealer;
• 1903: Alfred Gale, furniture dealer;
• 1906: Alfred Gale & Sons, furniture dealers;
• 1910: Alfred Gale & Sons, furniture dealers;
• 1914: Alfred Gale & Sons, furniture dealers;
• 1920: Alfred Gale & Sons, furniture dealers;
• 1924: Alfred Gale & Sons, furniture dealers;
• 1928: Alfred Gale & Sons, furniture dealers;
• 1931: Alfred Gale & Sons Limited, house furnishers;
• 1936: A. Gale & Sons Limited, house furnishers;
• 1939: A. Gale & Sons Limited;
• 1940: A. Gale & Sons Limited, house furnishers;
• 1950: A. Gale & Sons Limited;
• 1960: Clark Hunt & Company Limited, builders’ merchants;
• 1965: Clark Hunt & Company Limited, builders’ merchants;
• 1968: Clark Hunt & Company Limited, builders’ merchants;
• 1972: Clark Hunt & Company Limited, builders’ merchants;
• 1974: not listed;
• 1975: not listed;
• 2011: The NOAH Shop.