The documents are dated Boston, New York, Philadelphia, Portland and San Francisco, and include memoranda regarding Augustine Heard & Co.; memoranda regarding the nature, quality and extent of tea purchases to be made in China for American markets; stock and sales accounts for tea; miscellaneous statements, memoranda and accounts regarding business in silk, quicksilver, sugar and other goods; memoranda of gold values of tea; memoranda from Daniel Gibb & Co. and Edwards & Balley, of San Francisco, regarding imports from China, the Far East and other places; a memorandum regarding the manufacture of matting from patterns forwarded by Howland & Aspinwall of New York; statements of Parrott & Co. regarding receipts and exports of quicksilver; memoranda from E. Pavenstedt & Co. to Elles & Co., regarding investments in tea; a table of code words used to express offers and orders for goods by Henry Schmidt; memoranda regarding auction sales; price lists of glassware shipped from New York to China and Japan; memoranda of occupants and rents of the Federal Building, San Francisco; a memorandum regarding the loss and damage to a shipment of petroleum from New York to Yokohama; and newspaper cuttings and other printed items, including one from a Hong Kong paper. The documents include reference to James Montgomery; Oliphant; John L. Stroub; Auffm, Ordt & Co.; Corbitt & Macleay; Everett & Co.; 'Portland'; auctioneering; cassia; coffee; fabric; mercury; property; and Amoy.