The papers in Series II. Business Records relate to the day-to-day operations of the railway. The correspondence, account books, and financial papers document the railway's income, expenses, and ordered supplies. Of special note in the series are the returns. They record the amount to be billed to each customer and cover such items as the type of vessel, the tonnage (displacement), day on and day off the ways, owner, and amount due the railway. Included in this series is the account book of Samuel Lewis. In addition to accounts of vessels on the railway from 1851 to 1853 there are notes Lewis made as a deputy surveyor from 1854 to 1856.