Correspondence, accounts with 135 vessels of sloop size and larger, general accounts, ships' specifications, agreements, receipts, bills of lading, invoices, bank drafts, materials lists, deeds, tax bills, and bills payable and receivable, of a family of merchants and shipbuilders, of New London, Conn., conducting business with firms in Connecticut, Massachusetts, and New York. Persons represented include owners James Beckwith and his son, Daniel D. Beckwith.

The collection of business records includes several "hauling books" containing information on the hauling and launching of vessels. There are also daybooks, time books, and miscellaneous accounts.