Letterbook containing retained copies of commercial correspondence between an unidentified London shipowner and merchant and his various business associates, many of them Americans in the Carolinas, including Thomas Pearce, Robert Smyth, and James Britt. Subjects include the pricing of and credit for cargoes of wine, cork, indigo, rice, and Negro slaves from Guinea; news of family members and mutual friends; recommendations of business associates and ships' captains; and schedules of repayment for debts. The letters also contain pointed comments on tensions between "the poor people of England" and "their good and worthy Masters in America." A 1780 letter notes that "If the Americans have fresh credit it must be from new people. Those who have heretofore done it are perfectly cured." Several 1781 letters discuss the advisability of a London firm's accepting a Roman Catholic as a partner. Also contains copies of letters from "A.M", largely to his daughters Charlotte and Maria, and Maria's husband Mr. Sykes. Subjects include Maria's journey to and life in India; marriage arrangements and family finances, and personal news.
