This is a collection of Ships' accounts, accounts relating to Acushnet Paper Mill and candle paper works, bills of sale for shares in New Bedford, Mass., whaling vessels, indentures (tinplate working), and insurance policies for both whaling vessels and paper mill and stock. Vessels represented include the ships ABIGAIL, BRAGANZA, CONDOR, and PARACHUTE, and barks LEBARON, MORNING LIGHT, OSCEOLA, and TUSCALOOSA.

The collection includes accounts, 1890-1912, of Edward Potter with J. & W. R. Wing of New Bedford, Massachusetts; an insurance policy taken out by Potter; bills of sale, 1920-1925; and bills, 1928-1932, mostly of C. E. Beckman & Co., and David Duff & Son of New Bedford, Massachusetts, for materials for the vessel when she was on the estate of E. H. R. Green.