Daru Ross just e-mailed me the major clue I needed to find N & B Motor Company in my database which was probably where I saw this business name in the past.
I found one entry from the Centennial book which gave me a year so now I asked another one of my Manning helpers to see if she can find some newspaper articles.
If anyone else has memories of this business - feel free to e-mail me...

N & B Motor Company light switch cover

Below is another item I purchased off e-bay - from someone in Des Moines. I paid way more for it than I generally want to, but it is a very unique item I've never run into before and my mother played for his funeral...ironically the year of the map is 1923, the year my mother was born.
I often write about why I want to preserve Manning history because so much of it is my family's history...with so many connections.
The cover of the map measures 2 x 3.5 inches, and the map, when unfolded, measures about 9 x 12 inches.

The map folded up inside the cover.

Here is a cropped out image where Manning is on the map.

It is even downsized some from my original high resolution scan.
I did some digital touch up and repair to clean up the worst of the marks, scratches, and damage.

Born May 1, 1891 Friedrichskoog, Holstein, Germany
Entered Into Rest September 20, 1965 at home, Manning, Iowa
Age 74 years, 4 months, 19 days
Services Held At Zion Lutheran Church - Manning, Iowa Wednesday, September 22, 1965, 11 A.M.
Clergyman Pastor Edward F. Heinicke
Dorothy Kusel, organist
Interment Arcadia Cemetery
Pallbearers Lee Peters, Elmer Stoffers, Albert Bauer, Lester Peters, Vernon Peters, Henry Stoffers

Son of Mr. and Mrs. Ludwig Bauer, he was born May 1, 1891, in Friedrichskoog, Holstein, Germany. He came to the United States in 1905 and located near Westside, where he worked on various farms. He was married to Marie C. Brockmann in Omaha on September 16, 1914. They farmed near Arcadia and Manning for 10 years. He then operated F.W. Bauer & Company garage with his brother-in-law, Alfred Brockmann, in Manning, and later operated taverns here. He retired 10 years ago.

Mr. Bauer died early Monday, September 20, 1965, at his home in South Manning, following a two-week illness.

He is survived by his wife; a sister, Mrs. Fred (Sophie) Stoffers, Arcadia; two brothers, Adolph Bauer, Auburn, and Louie Bauer, Carroll; and brothers and sisters in Germany.

He was preceded in death by three children in infancy, and several brothers and sisters.

Jim Stoffers reminded me I have a digital group picture he gave to me that came from Betty (Peters).

Paul Werner, Henry Peters, Bill Bauer, and Hannes Stoffers, on board a ship returning home after visiting family in Germany in 1929.

F.D. Ross & Co. Of Manning Sold To Des Moines Firm
Fred D. Ross & Co., Manning Ford dealer, has been sold to Mainline Motors, Inc. of Des Moines. The company, one of the oldest Ford dealerships west of the Mississippi, has been operated in Manning for 44 years, beginning business September 1, 1914.
Dwight E. Parkinson has been named manager of the firm. His family will move to Manning following the holidays.
Carroll Times Herald, December 9, 1958
N&B Motor Company
Nick & Barney
Dwight "Parky" Parkinson - hired to manage the business
Parkinson Buys N&B Motors, Inc.
Dwight Parkinson, Manning, who has managed N&B Motors, Inc. for a year and a half, has purchased controlling interest in the firm.
He is now president and general manager of the corporation, a home-owned Ford dealership.
Carroll Times Herald April 25, 1960

F.D. ROSS CO. BUYS LOTS
The Manning Monitor March 27, 1919
A business deal was made yesterday whereby Herman P. Hansen sold his lots just back of the Rostermundt & Kuhl Hardware Store to the Fred D. Ross Co. at the consideration of $6,500. These are desirable lots and more than one business man has had his eyes on them. It is not known what the owners may do with them but in a year or two erect thereon a big brick building.

Aspinwall Co-Op's Annual Meeting Set At Manning June 22
The annual meeting of the Aspinwall Co-op will be held at Fireman's Hall in Manning June 22 at 8 p.m.
Special programs are planned for both men and women attending the meetings according to Robert Schilling, manager. Lunch and door prizes will also be offered.
During the past year, the Co-op opened a new store at Gray and this week purchased the F.D. Ross & Co. Petroleum business in Manning, from August Ross. The firm had been in business for 39 years.
Orla Peters has been retained by the firm as tank wagon operator, to service customers in Manning and Gray.
Carroll Times Herald, June 19, 1959

Model T Ford driving west on Third Street from Center Street pre-1915 as there are no bricks yet
Homes left to right: John Lewis next to the water tower, then Herman Hansen, Enenbach family home west side of Center Street.

2 homes and vacant lot where the new FD Ross garage would be built.
These 2 pictures came from the Fred & Alice (Lohmeier) Grau collection I scanned in 2006.

1917 Butzie Albert in Ford on 3rd Street in same area as above.
F.D. Ross ledger: 1934 Ford St. [standard] Tudor's: John Mohr, John Zitzelsperger, J.M. Nagl, Selby E. Livingston
John H. Mohr grandfather of Michele Mohr is on the far left

Classes in parade:
Beautifully decorated -- Merlin Wyatt
Oldest Model -- 1909
Shimmying Ford -- F.D. Ross --- driven by Emil Jensen
Car coming the farthest -- Louie Jam (Jahn?) 375 miles
Car bringing largest family -- Max Steckleberg, Manilla
Car bringing 4 generations -- Jacob Kuhl
Most people in the car -- Charley Ramsey 13
Car with the tallest people -- Jacob Kuhl 5 people
Car with most oldest people -- Harry Ohm 5 average age of 85 (all were Manning settlers)
Homeliest man in parade -- Ed Roggish
Worst looking Ford in parade -- F.D. Ross Co.
The crowd was entertained after the parade by "The Hamiltons" and "Arial Woods" acrobats and tumblers.
Dan "Devil" Hart from Florida did daring tricks while flying over Manning at noon.
Booster clubs from Omaha (30), Carroll (137) and Denison (98) arrived about 1:00 p.m.
2:00 p.m. Industrial parade led by Carroll's band.
Manning Business firms had floats spreading 3 blocks followed by the Denison band.
At the end of parade was the Manning band followed by industrial floats.
Each band later gave a concert.
1st place to Manning
2nd place to Carroll
3rd place to Denison
4:30 p.m. Manning Fire Department answered a call to put out a fire at the north end of Main Street to demonstrate their new truck.
The next event was the presentation of the Fords.
Lucky persons were Laura (Grau) Alwill of Manning and Mr. Conroy of Manilla.
Note: Laura Alwill was Dave Kusel's great-aunt
There was a pavement dance until the dance at the Opera House started.
This was the first celebration Manning has had since the homecoming celebrations of the WWI soldiers.