Series II. Business Records contains account books, stock certificates, insurance policies, and receipts. The account books contain records of Perkins' shipping investments, loans, and farm accounts. The ledger in Box 5 (1787-1829) is a yearly summation of Perkins' goods and property. There is only a single folder of shipping papers; most of Perkins' shipping records were probably destroyed by fire along with his partner Joseph Peabody's in the 1880s. Although Perkins owned seventeen vessels, there are records for only two – the schooner Saucy Jack and the brig William Charles. There are papers for several additional vessels: brig Cynthia, sloop Dolphin, schooner Eliza, brig Phoenix, and sloop Three Friends. The two folders of receipts pertain primarily to farm and personal accounts.