Consists of seven letters written by Hewitt to Matt Bruen in 1801 and 1802, along with an account book (on microfilm, Mic. 491)) kept by Hewitt from 1801 to 1812. The letters were sent from Savannah, Ga., where Hewitt was selling furniture consigned to him by Bruen, a fellow merchant and cabinetmaker. Hewitt writes requesting furniture be sent to him, including mahogany bedsteads, sets of dining tables with circular end tables, and inlaid oval breakfast tables. Hewitt comments on what is and is not selling, problems with shipments, and complains about not being paid. As well, there is a letter from William McCardell of Baltimore, written in 1829, mostly about Henry Preston (a.k.a. Henry Jones), a mulatto who had left McCardell before his term of indenture had expired. (Preston was not a slave for life; McCardell had bought him for a term of years, and Preston left before his term had expired.). The account book features invoices, internal shipping records, accounts with Bruen and other merchants, and sketches for furniture forms with dimensions. It provides information on furniture forms made and sold by Hewitt, prices charged, the division of labor in his shop, the use of pattern books, and his scouting of the competition. He mentions his efforts to imitate the Duncan Phyfe style. The bulk of Hewitt's trade seems to have been conducted by obtaining goods in New Jersey and New York and selling them in Savannah. In addition to furniture, such items as apples, shoes, thread, piano-fortes, clocks, screws, beer, cider, cotton bagging, and stocking pantaloons are mentioned. Also included in the collection are photocopies of notices in Georgia newspapers in which Hewitt's name appears (ads, lists of letters held at the post office, etc.); a copy of the certificate naming Hewitt a member of the Society of Journey-men Cabinet-makers of New York; a copy of an ad from a New York City publication; and some other items.