Correspondence of D.G.M. Bernard, Bank of England and (mainly) Matheson & Co. Ltd, London, regarding the Estate and Trusts of Benjamin Piercy, of which he was a Trustee. Most of the material concerns the management of the Benjamin Piercy Estate in the interest of Piercy's children, Arabella Margaret Bernard (mother of D.G.M. Bernard); Ethel Mary, Lady Buchanan-Jardine; Eva Gertrude Bell-Irving; and Lilian Edith Coxon. There is also some material concerning the Trust for Robert Charles Piercy (son of Benjamin Piercy) and the Marriage Trust for Mrs Arabella Bernard.

The main correspondents are James Fraser & Sons, London, and G.B. Crowder of Vizard, Oldham, Crowder & Cash, London. The other correspondents include J.J. Bell-Irving (co-Trustee and husband of Mrs E.G. Bell-Irving), Makerstoun, Kelso; R.E. Coxon, Makerstoun (son of Mrs L.E. Coxon); Governesses Benevolent Institution, London; H.M. Inspector of Taxes, Galashiels 1st District, Selkirkshire; Midland Bank Ltd, London; and Royal Bank of Scotland, London. There are also related letters and papers, including a statement of dividends received at the Royal Bank of Scotland for the account of J.J. Bell-Irving and D.G.M. Bernard, August 1933; an itemised account from Vizard, Oldham, Crowder & Cash to J.J. Bell-Irving, Trustee of Benjamin Piercy, deceased, of the costs of passing legacy duty, 15 May 1935; a statement of the dividends received at the Royal Bank of Scotland for the account of Mrs A.M. Bernard, January 1938; and a schedule of stocks sold and amounts realised thereon of the Trust for R.C. Piercy, enclosed with a letter from James Fraser & Sons to D.G.M. Bernard, 7 April 1938. The folder is labelled 'Benjamin Piercy Estate'.