Correspondence, contracts, accounts, legal documents, specifications, and other papers, relating to Lupton's claims against the U.S. Navy Dept. for cost overruns during the building of the gunboat LENAPEE during the Civil War. The claims were later continued by his estate.

This collection of the firm's papers contains both business and personal correspondence as well as as accounts, bills of sale and papers having to do with the firm's vessels in the coastal and overseas trade.