Sub-subseries 3. Business Papers contains shipping papers, receipts, and accounts. The invoices and bills of lading from consigning merchandise to other vessels are filed chronologically. Also filed here are documents resulting from his years as Commissioner and Receiver of Impost in Salem. The letter books, which cover 1754 to 1775, record business letters for his shipping business, official correspondence written while Commissioner of Impost, and letters concerning domestic affairs. Noteworthy is Samuel's Light and Impost Account Book, 1752 to 1774, which records names of ships entering Salem Harbor, port of origin, type of cargo, and impost paid.