Accounts relating to the estate of J.J. Bell-Irving, comprised of accounts current of the estate of J.J. Bell-Irving, Mrs Martha Grace Anton and Ethel Maitland, Countess of Lauderdale, with Jardine Matheson, Hong Kong, 1936-1939, with copies of some covering letters from Jardine Matheson, Hong Kong, to D.G.M. Bernard, Matheson & Co. Ltd, London. There is also the account of charge and discharge of the intromissions of the Trustees of the late James Jardine Bell-Irving of Makerstoun, Kelso, with the Funds of the Trust Estate, 6 June 1936-6 June 1937, and the account and charge and discharge of the Makerstoun Estate, 6 June 1936-6 June 1937, both prepared by McJerrrow & Stevenson, solicitors, Lockerbie, 1937.