SERIES I. Correspondence is comprised of letters received by Sewall regarding taxes, leases and permits, squatters, stumpage bills, legal matters, insurance, and matters regarding the estate of E. S. Coe (1814-1899). Frequent correspondents include R. C. Pingree & Company, the International Paper Company, Elwyn W. Lovejoy, David Pingree, and Thomas Upham Coe. Most letters contain a note with the date responded, or that a letter was not answered. There are two volumes of letters sent dated September 1904 to August 1905. The majority of these letters were written by or on behalf of James Sewall. Those dated after his death were written by Hosea Buck and David Pingree (1841-1932). There are a few letters of a personal nature, mainly relating to genealogy. This series is arranged chronologically.