Series I. Correspondence is separated into two subseries. Subseries A. Business Correspondence is comprised mainly of correspondence relating to land and timber holdings in New England. This subseries includes letters relating to the settlement of the estate of David Pingree (1795-1863) for which Thomas Perkins Pingree was an executor as well as a few personal letters. This series not only includes letters received and copies of letters sent by Thomas Perkins, but also letters received by his brother David Pingree (1841-1932) and their associate E. S. Coe (1814-1899). Because there are some bills, invoices, and receipts that were noted on or attached to correspondence, some financial statements can be found in this series as well. Subseries B. Shipping Trade Correspondence includes letters that were bundled by Pingree and labelled "Letters | African Business." They represent his correspondence with captains, commodity brokers, and ship brokers. The folders are arranged chronologically. Materials within each folder may not be strictly chronological.