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.