Copies (including press copies) of miscellaneous letters from Great Britain to Jardine Matheson, Hong Kong, with related documents, including accounts, bills, bills of lading, circulars, insurance policies, invoices, registers of sales, and reports. There are also a few letters from Jersey.

The principal correspondent is Matheson & Co., London. The other correspondents include the Albion Shipping Co.; Alexander Anderson; Anderson, Thomson & Co.; John Thomas Batt; Brown & Co.; Robert Blake Byass; John Campbell; Cavan, Lubbock & Co.; Charles Joyce & Co.; Copland & Co.; Cutler & Co.; Daniell & Co.; Mrs E.C. Day; D. Dunbar & Sons; Durant & Co.; Edwin Firth & Sons; Ewart, Maccaughey & Co.; Fielden Brothers; Finlay, Hodgson & Co.; Ellis Fletcher; Thomas Fraser; J.G. Frith; Francisco Garcia Gaston; Gellatly Hankey Sewell; George Duncan & Co.; Gillespie, Moffatt & Co.; F.H. Grove; Hawthorn & Shedden; H. Barnes & Co.; H.J. Hirschberg; Alfred Holt; Horrockses, Miller & Co.; Horsfall & Co.; Thomas N. Hunt; J. Aikin, Son & Co.; James Baines & Co.; Jenkins & Co.; John Nicholson & Co.; John Pirie & Co.; Kelson, Tritton & Co.; John Kennerley; Killick, Martin & Co.; Laing Brothers; John Lamont; Lamport & Holt; Livingston, Holding & Briggs; John McDiarmid; A. McKenzie; F.H. McKenzie; Sam Mendel; Newman, Hunt & Co.; Nicholson & McGill; William Orr; Daniel Partridge; William P. Paton; Samuel & Joseph Pegg; William Preston; F.A. Rangel; Redfern, Alexander & Co.; John Reid; Robert Barbour & Brother; Robertson & Co.; Smith, Preston & Co.; John Thacker; Thomson, Hankey & Co.; Tod, Heatly & Co.; Toulmin, Livingston & Co.; Fulford Vicary; Wane Brothers; Warre Brothers; William & Robert Graham & Co.; William Cator & Nephew; William McClure & Son; John Williams; Richard Woosnam; and J.R. Worcester. All the letters after 1875 are from Matheson & Co.