The documents are in English, French and Spanish, and are dated Bristol, Bombay, Cadiz, Calcutta, Canton, Chefoo, Hong Kong, Lima, London, Madras, Melbourne, New York, Shanghai, Smyrna, Sydney, Tientsin and Whampoa. They include stock and sales accounts for various commodities; brokers' reports; registers of sales of produce; memoranda of recoveries by Matheson and Co.; letters of credit in favour of Jardine, Matheson and Co. from the Bank of Australasia, 1864; memoranda regarding weights and quality of opium; memoranda regarding vessels and cargoes, including statements of cotton shipped from India; coal accounts of Jardine, Skinner and Co.; remittances of Arlès-Dufour and Cie to Matheson and Co.; domestic indents, Hong Kong; a memorandum regarding the nature and cultivation of China Grass, with a sample of fibre; memoranda and bills regarding the steamer 'Viola'; memoranda regarding weights and sales of treasure; legal bills in the cases involving [?F.A.] Rangel, Hong Kong, 1862 and undated; and memoranda of wages and petty expenses. The documents include reference to William Thom; Foochow; Glasgow; Lyon; Manila; Singapore; fabric; mint; opium; shipping; silk; and tea.