Series II. Business Papers includes correspondence, contracts, insurance papers, and various forms of accounts and receipts. Due to the bulk of this material, the papers have been divided into seven subseries. Subseries A. Correspondence and Memoranda include the Samuel Hale papers, which concern the initial leasing of the shipyard buildings by Fernald and Petigrew. Subseries B. Account Books include 54 volumes documenting copper and hardware, timber, and labor. Subseries C. Accounts include documents for ironworks and hardware, shipbuilding, and timber. Subseries D. Bank Records include notes payable, bills of exchange, bank books, and check books. Subseries E. Bills include bills for items such as hardware, timber, labor carving work and decorations, board and provisions, general freighting, orders and miscellaneous expenses. Subseries F. Receipt Books include twelve volumes documenting receipts between 1844 and 1855. Subseries G. Receipts include receipts from 1844 to 1855.