Series I. Account Books covers the years 1833 to 1895, and has been divided into two subseries.

Subseries A. General Business Account Books covers the years 1860 to 1895, and records the shipping and investment transactions of the firm. Account books before 1860 record the brothers’ private accounts of their transactions with Stone Silsbee and Pickman, and Benjamin W. Stone’s activities with his father’s distillery. Stone family estate accounts and land investments in Michigan, Illinois, and New Hampshire can also be found in some of the account books.

Subseries B. Ships’ Account Books contains books that record the voyage, crew, and cargo accounts, as well as general averages for the losses the firm incurred from damaged cargo or ships. The books are filed alphabetically by the name of the ship.