This detailed and revealing manuscript letter copybook contains the business correspondence of James Walker a New York City merchant and land speculator, in the years immediately after the American revolution. While business is the main focus, the letters reveal much of Walker's character, travels and personal life. Correspondents include merchants, politicians, and family members in Albany, Troy, Niagara Falls, Poughkeepsie, New Jersey, Philadelphia, Massachusetts, Rhode Island and elsewhere. Both letters to and from Walker are copied here, giving a full exchange of correspondence for the period.