The documents include outturns of bullion and treasure; memoranda of bills receivable; registers of bills drawn on Matheson & Co.; memoranda of wages and petty expenses; analyses of various balances and accounts, including the silk filature account for 1867-1868; a memorandum of interest collected; a memorandum regarding sales of opium; memoranda of amounts at debit and credit on various accounts; a memorandum of the distribution of two consignments of opium from Hong Kong; memoranda of insurance collected; a memorandum of payments to the account of K.R. Mackenzie; John Major's memorandum of cocoon purchases; memoranda of charges on fabrics; memoranda of costs of tea; a sketch of treasure shipments from Shanghai to Hiogo and their estimated results; and a memorandum of the Satsuma agency account for advances made by Matheson & Co., including a copy of the account of the agent of the Prince of Satsuma with Jardine, Matheson & Co. and Glover & Co., Nagasaki. The documents include reference to F.B. Johnson; 'Glengyle'; gold; insurance; metal; shipping; shirting; silver; and sycee.