Heston & Anderson were based in Fairfield, Iowa, U.S.A. and were originally known for their band saws and saw tables. The company was developed on a part-time from 1915 to 1924 by L.R.Heston, a draftsman and designer, and A.L.Anderson, a pattern and tool maker. The partners opened their first factory in 1925 and quickly built up a popular line of woodworking machinery aimed at light-duty professional use and the serious end of the amateur market.
Their No.24 lathe was of simple construction with a quarter-inch thick steel plate bed mounted on cast-iron feet and fitted with a decently strong ball-bearing headstock equipped with double-sealed races by New Departure. The spindle was hollow, fitted with a No.2 Morse taper and driven through a 4-step V-belt pulley.
Permanently fixed handwheels locked the swivelling tool-rest base and No.2 Morse taper tailstock to the bed - whilst extra-long through bolts were used to attach the headstock in the expectation that the user might want to "raise it on hardwood blocks" for a spot of 14" diameter bowl turning ………
The bed could be ordered in any length, an extra foot cost one dollar - and added 10 lbs to the weight. Standard equipment included 4-inch and 10-inch cast-iron tool rests, ( a 24" rest was an optional extra) one tool-rest base, a 6-inch iron faceplate, spur and pointed centres, a V belt, two spindle-adjusting spanners and a cross beam to act as a motor support - the motor itself being an extra.
A very much lighter lathe, the Model 100, was also produced; this machine is detailed below.

Heston & Anderson No.100  8" x 36" light-duty wood-turning lathe.
No. 100 was produced as economically as possibly and was very much more lightly constructed the No. 24. The headstock was fitted with New Departure sealed ball bearings and a 3-step V pulley - although the spindle, only 1/2" in diameter, was left solid and carried a thread to mount centres. No Morse taper fittings were provided on either the headstock or tailstock.
Spindle speeds of 900, 1800 and 3600 rpm could be obtained from an 1800 rpm motor.
The bed was constructed from 3/16" thick steel plate, but was only 11/2" wide and 11/2" deep. As with the larger model, any length could be ordered, an extra foot cost 75 cents - and added 4 lbs to the standard machnine's 32 lbs.
The tool rests were in cast iron and fitted to swivelling bases with thumb screws to lock the chosen setting. Two bases were supplied as standard with 8-inch and 16-inch tool rests. The faceplate was in cast iron and provided with holes to attach work with wood screws. The tailstock centre was formed as part of the 11/4" travel barrel - an economical idea, if not a very good one ….