The documents include memoranda of interest, commission and charges general accounts; wages and petty expense accounts; memoranda of balances and trial balances; outturns regarding bullion, sycee and specie; analyses of accounts; cargo boat, wharf and coal accounts; memoranda of receipts and disbursements, some relating to shipping; miscellaneous memoranda regarding shipping, freight and charters; memoranda of costs of and charges on tea, silk and other commodities; memoranda of sales, settlements, musters, buyers and shippers of tea and other goods; memoranda of insurance premiums collected; memoranda of cash assets and liabilities, and of cash on hand; memoranda of accounts payable and receivable; memoranda of payments made on account of the Wenchow agency; daily statements of opium on hand; memoranda of opium orders on the 'Lady Hayes' and 'Berwick Walls'; stock and sales accounts for opium; memoranda of demurrage, portage and storage for the 'Berwick Walls'; memoranda regarding silk and piece goods; memoranda of profit and loss; stock accounts of tea and other goods; and market reports and memoranda of arrivals, imports and exports to and from Shanghai. The documents include reference to C. Dowdall; Ekee; F.B. Johnson; J.J. Keswick; William Keswick; Daniel Patridge; James Whittall; Butterfield & Swire; Heard's Wharf; Hunt's Wharf; 'Glengyle'; 'Rona'; Pootung; coal; fabric; gas; godowns; gold; metal; shirting; silver; and sugar.