S. & J. Szarkowsky (Polish, was active in 1940)

Most likely it is meant St. Szarkowski operated a Chrześcijańska Słomiarnia (Christian Millinery), i.e. lady's hat shop in Bydgoszcz, Poland. This workshop was located at Rynek Marsz. J. Piłsudskiego 20, as listed in a 1937 business directory Dziennik Bydgoski. Bydgoszcz it's a small city in northern Poland, but the largest in the historical region of Kuyavia. Another theory is that it's a misspelling of the surname STERKOWSKI. This family owns one of Poland's oldest hat-making businesses, founded by Anna STERKOWSKA in Warsaw in 1926. The hatmakers survived WWII and In 1946, Marek and Jerzy STERKOWSKI, Anna's grandchildren, joined the company. There was a moment, when Anna's son, Zygmunt, and his own sons divided the company into three showrooms. Each wanted to preserve and expand the family business. And today it is run by fourth generation of this family, Szymon STERKOWSKI and Przemysław KRATOCHWILL Anna's great-grandchildren.