Accounts for various vessels. The documents include reference to S.J. Gower; Herbert Smith; Killick, Martin & Co.; 'Aggie M'; 'Aristos'; 'Borealis'; 'Cymbeline'; 'Deerfoot'; 'Eleanor Dixon'; 'Elmstone'; 'Ettrick'; 'Fiery Cross'; 'Florence Nightingale'; 'Georges'; 'Glengyle'; 'Hannah Nicholson'; 'Heather Belle'; 'Hopewell'; 'Juno'; 'Kelso'; 'Minnie'; 'Mary Nicholson'; 'Matador'; 'Matilda'; 'Nelly'; 'Northfield'; 'Ocean'; 'Petunia'; 'Rona'; 'Rubicon'; 'Scawfell'; 'Shunlee'; 'Star Of The North'; and 'Thales'.