The UGC galaxy is probably more likely to be Swift's IC 731 than MCG +08-21-096 based on visibility, but all modern sources identify as IC 731 as it is a better match in position.

Lewis Swift discovered IC 731 = Sw. IX-32 on 11 May 1890 and reported "vF; vS; R." There is nothing at his position but 43 seconds of RA west is MCG +08-21-096, which most sources identify as IC 731, though not MCG. This galaxy is faint enough that Swift would have likely called it "eeF" or even "eeeF".

Yann Pothier proposed that IC 731 may be UGC 6726, which is a much brighter galaxy, but off by +52 seconds in RA and -9 arcminutes in Dec. Corwin lists this as a slightly more likely possibility (colons). Finally, IC 731 could be a duplicate of NGC 3870, which lies 38 arcminutes due north of Swift's position. So, there are no less than 3 reasonable identities, though is no persuasive candidate. See Corwin's notes for more.

Based on the low surface brightness and small size of MCG +08-21-096, I feel Swift would have described this galaxy as "eeF" instead of "vF". So, I believe that UGC 6726 is more likely the correct object despite being off in both RA and Dec.

600/800mm - 24" (5/20/20): very faint, small, round, low surface brightness, no distinct shape (too faint), ~20" diameter. UGC 6726, situated 9' NNW, appeared fairly faint, fairly small, slightly elongated WNW-ESE, 35"x25", very small brighter nucleus.

Notes by Steve Gottlieb