Correspondence of B.D.F. Beith, D.G.M. Bernard and J.J. Paterson, Matheson & Co. Ltd, regarding the Countess of Lauderdale's accounts and investments with regard to the estate of her father, James Bell-Irving. The principal correspondents are D.F. Landale, Jardine Matheson, Hong Kong, and the Countess of Lauderdale, Thirlestane Castle, Lauder, Berwickshire. The other correspondents include Fielding, Son & Macleod, London; Grieveson, Grant & Co., London; Jardine Matheson, Hong Kong; McJerrow & Stevenson, Lockerbie; Lord Ivor Maitland, Thirlestane Castle and elsewhere; and the Royal Bank of Scotland, London.

There are also related letters and papers, including the following items:

1. A statement of the securities of the estate of J.J. Bell-Irving, deceased, as at 4 January 1937.

2. A statement of the securities of the estate of J.J. Bell-Irving, deceased, as at 6 September 1937.

3. A statement of suggested sales and purchases of stock, 31 January 1938; a valuation of the securities of the account of J.J. Bell-Irving, deceased, 24 January 1938; a list of unquoted securities; and a memorandum regarding L.M.S. Railway preference stock, all enclosed with a letter from Grieveson, Grant & Co., London, to D.G.M. Bernard, London, 1 February 1938, regarding the J.J. Bell-Irving account.

4. An account of the charge and discharge for the Makerstoun Estate, 6 June 1937-6 June 1938 (loose inside the file).

5. An account of the charge and discharge of the intromissions of the Trustees of the late J.J. Bell-Irving of Makerstoun, Kelso, with the funds of the Trust Estate, 6 June 1937-6 June 1938, by McJerrow & Stevenson, Lockerbie, 1938 (loose inside the file).

6. A statement of the securities held by Jardine, Matheson & Co. Ltd on account of Lord Ivor Maitland, the Trust for Lord Ivor Maitland and the Countess of Lauderdale, 30 April 1940.

7. The capital, revenue and interest accounts of the Countess of Lauderdale in account current with Jardine Matheson, Hong Kong, for the year ended 30 April 1941, dated Hong Kong, 1 May 1941, with a covering letter from Jardine Matheson, Hong Kong, to the Countess, 29 May 1941.

The subjects covered in the file include Hong Kong Marine Lot 296, Canton Insurance Office shares, and the J.J. Bell-Irving Estate and Trust. The original ring-binder was damaged and has not been retained, apart from front cover and the label. Attached to the inside of the front cover is a list of investments. The file's label reads 'The Countess of Lauderdale. Accounts and Investments'.