Disbursement accounts, mostly for shipping, but with some relating to godowns, dated Hong Kong, Shanghai and elsewhere. There are also related portage bills and other items. The documents include reference to William Beckett; Thomas Wallace; Margesson & Co.; Scott, Witham & Co.; 'Adventure'; 'Borderer'; 'Clan Alpine'; 'Fiery Cross'; 'Glenartney'; 'Glengyle'; 'Lady Hayes'; 'Mahamoodie'; 'Racehorse'; 'Red Rover'; 'Reiver'; 'Rona'; 'Spark'; 'Viola'; Amoy; Canton; Chefoo; Chinkiang; Foochow; Hankow; Macao; Manila; Philippines; Whampoa; and opium.