Eliot, 1815 graduate of Harvard and a Boston merchant, left his diary detailing a tour of the Highlands of Scotland in 1819, a letter book which chronicles his business activities for 1822-29, and a diary and commonplace book for 1831, indexed by his son. Miscellaneous papers include deeds for property on Beacon St. (1819-20) and lists of proprietors of the Nahant Hotel (1822) and Church (1831) which Eliot helped to establish. A group of letters received are to be found among Personal and Family papers, 1810-1910 / Samuel Eliot (Mss. .L140), for which there is a finding aid.