Founded by Palmer Scott (1898-1970). Originally located at Fair Haven, MA. Destroyed by fire in 1938? and re-located to New Bedford, MA.\r\nA prominent builder of recreational boats for a number of years. \r\nScott began to make small fiberglass boats in the late 1940's. (Became Marscot Plastics). A hurricane destroyed most of the wooden boat building operation in 1954. \r\nScott became a major figure in the development of fiberglass boat construction, with associations with the leaders in the industry at the time such as George O'Day, Carl Beetle, and others. \r\nPalmer Scott & Co merged with Beetle Boat Co to form American Boat building Corp.\r\nThe company was moved again to Fall River, MA in association with O'Day Corp.\r\n