NYC.
USA
Paul Schill, a well-known auto racer at the time, first designed and built an 80hp V-8 aviation engine in 1912 for Max Ames Machine Co, Mt Vernon NY. Studied aviation in Europe for five years, moved to Milton VT c.1920.
Circa 1922 Schill built a Motor-glider. It was destroyed before it ever flew when its hangar collapsed in a windstorm.
In 1922 Schill went to to form Vermont Air Transport Co with Alfred Henninger and John Burns at Schill Airport, Milton VT.