Abram D. Wait, et.al., sold this lot to Theodore F. Cogswell (953:203). Cogswell removed the 17th-century house and built this Second Empire house at 21 North Main Street in Ipswich in 1880 with a fine Mansard roof. Cogswell was a grocer and clerk/treasurer of the Ipswich Savings Bank.
He also built the Queen Anne house on North Main Street for his daughter and her husband after demolishing a first-period home on that site.
The Theodore Cogswell house is in the background of this photo from the 1934 celebration of the Ipswich Tricentennial.
Source: MACRIS
Historic Ipswich 
I heard it was the funeral home at one point.