This collection consists of a ledger, 1747-1786, recording Witter's numerous and varied transactions in New York City, particularly sales of rum, sugar, and molasses, as well as the records of the piloting of vessels by Brant and Swon, 1747-1760; receipt books, 1747-1786, recording his business and personal expenses; account book detailing his carrying trade with England and the West Indies, 1748-1763, including invoices, instructions to captains, copies of letters, accounts of sales and purchases in both places, and in New York City, for his own account and on commission; daybooks, 1753-1760, recording daily transactions in joint account with Daniel Stiles for sales of rum, naval stores, and sugar.