Gibbs and Channing was a shipping company owned by the prominent Rhode Island merchants George Gibbs (1735-1803) and Walter Channing (1757-1827). Between 1798 and 1799, Gibbs and Channing contracted with the firm Hugh Pollock and Company to underwrite their maritime insurance policies. Hugh Pollock and Company was a partnership between New York merchants and financiers Hugh Pollock and George Pollock.
From the guide to the Gibbs and Channing insurance register and documents, 1798-1800, (The New York Public Library. Manuscripts and Archives Division.)