Copies (mostly press copies) of letters from Hugh Piercy Austin and Herbert Smith, agents of Jardine Matheson, Yokohama, with related accounts. Most of the letters are to correspondents in the United States, but there are also letters to China, Europe, Great Britain, Hong Kong, Indochina and Japan. The envelope also includes some copies of letters by other authors, including W. Kemptner & Co., E. Fischer and C.S. Hope.