This volume documents John Welsh Eckert and J. Baxter's shipping business between 1814 and 1816. The book contains copies of letters written to investors that describe details about shipments of cotton, sugar, cocoa, hides, straw for hats, rum, gold (dust and bars), paint, wooden planks, and, in one letter, Peruvian sheep or llamas, to Cartagena, Cuba, Montego Bay, England, and Europe. They occasionally report on developments between the British and Americans during the War of 1812, since the American embargo of raw cotton to England made it a particularly valuable commodity. The letters mention the prices of goods and the value of cargo. Another issue is the settlement and collection of unpaid debts and disputes, the largest of which was the loss of two ships, one lead by Captain William Purcell, which were captured by Spanish privateers. Much of the business concerned Thomas O'Reilly (a London merchant in Kingston Jamaica), Mr. John Burke, Captain Campbell, and Captain Darby. Ships mentioned include the Ship Annete , the Sloop Chance , the British Sloop Herold , the Brig El Blanco (landing in Montego Bay), and the Brig Caledonia .
Approximately one third of the letters are in Spanish and the rest are in English.