Records of the shipping firm Gibbs and Channing, owned by brothers-in-law George Gibbs and Walter Channing of Newport, R.I. The records, primarily financial, contain accounts with ships, including insurance values; statements of assets; and accounts with debtors. Following the death of Gibbs in 1803, the records concern his estate, including his will and inventory of the estate, the disbursement to Gibbs's heirs, and their subsequent trusts and accounts with Channing (as executor) and the firm. Among the heirs prominently represented in the collection are Mary and Sarah Gibbs. Other records include papers relating to the case of the ship Mary, which was captured in 1805 by Spanish privateers, and the subsequent claims for damages.