This collection contains over 6,000 pieces filed in 26 document boxes. It is organized chronologically and further arranged in four sections.

Boxes 1-12 contain general business correspondence covering a period from 1822 to 1850. Included is a box of correspondence (Box 12) written by masters of Billing's whale ships, plus several examples of sailing orders from the company to these captains.

Boxes 13-17 contain general business records, i.e., bills, accounts, receipts, etc., as well as a large number of specific accounts for cotton duck, iron hoops, and sheathing copper.

Boxes 18-25 are ship's papers for several whaleships owned or managed by N. & W. W. Billings Co. There is a great deal of information for the ships FLORA, JOHN & EDWARD, JULIUS CAESAR, PHOENIX, SUPERIOR, TUSCARORA, and WILLIAM C. NYE.

Box 26 has files of miscellaneous papers. Here one will find several folders of marine insurance policies for Billings' vessels and cargoes.

It is important to note that significant related N. & W. W. Billings records are located in our Manuscripts Collection. The company's account books, cash books, ledgers, and journals, ca. 1825-1860, are found in our Misc. Vols. #215-#228. Additional ships papers for JULIUS CAESAR are contained in Coll. 167. See addenda following this Inventory for complete list of Billings material in our Manuscript Collection.

The N. & W. W. Billings Papers, together with additional records found elsewhere in our Manuscript Collection, provide a relatively complete picture of this company, which began in 1823 and ended in 1851. It is a valuable research source for the study of New London's whaling and business history. More specifically it contains extensive information regarding crew's wages and accounts, accounts for whale oil and bone, and similar records for cargoes of cotton duck, iron hoops, and sheathing copper. Also, the eight boxes of ship's papers offer the researcher a detailed look at the management of the ten ships represented.

Some of these items are very fragile and will be found in mylar sheet protectors. The remaining 80% of the collection is considered to be in fair to good condition. However, all pieces should be handled with the care and respect necessary for the long term preservation of this important historical record.