Members of the extended Conkling family could be found on Long Island dating from the 1600s. Little seems to be known about brothers David and Jacob Conkling, the principals in this collection. It seems clear that David was a merchant at Southold, Suffolk County (N.Y.), Long Island. Siding with the rebels during the American Revolution, Conkling spent time in prison during the war. He died in 1787. Judging from the correspondence in the collection written from Guilford, Connecticut, Jacob was a "refugee" from the British occupation of Long Island.
From the guide to the Conkling family papers, circa 1782 to 1798, (Brooklyn Historical Society)