Series II. Abiel Abbot Low (1811-1893) and Edward Allen Low (1817-1898) contains shipping correspondence and accounts of A. A. Low and Brothers, Abiel Abbot Low’s (1811-1893) notable firm which specialized in the China trade. This series has been divided into two subseries. Subseries A. Shipping Accounts contains accounts, bills of landing, and correspondence regarding specific ships. A number of the bills of lading were made by Edward Allen Low (1817-1898), Abiel’s brother who worked for the firm Russell and Co. in Canton, to A. A. Low and Brothers. Of interest are accounts of Abiel Abbot Low’s famous ship Hoqua and his merchant correspondence to his brother, Edward Allen Low. The folder labeled “Miscellaneous accounts” contains a statement of tonnage shipped from China to the United States, the original is located at the Library of Congress. The materials in this subseries are arranged alphabetically by ship name. Suberies B. Correspondence contains correspondence between the two brothers and their firms.