Series III. Business, Legal, and Real Estate Papers is arranged into four subseries. Subseries A. Lumber Industry includes notes and mortgages for land in Maine and New Hampshire; scouting reports; lumber and stumpage accounts; and township accounts. Subseries B. Real Estate Papers is comprised of leases, deeds, titles, and purchases of state lands. It also includes correspondence and papers related to a farm in Ballard County, Kentucky, and property owned in Ohio. Subseries C. City of Salem Papers includes an act to create a Board of Health, notes from the Board of Alderman, and a program including the mayor’s speech for 1846. Subseries D. Miscellaneous Business Papers includes acts to incorporate banks and insurance companies; subpoenas; and accounts for vinegar. Of particular interest in this series are shares for the building of the harbor at Pigeon Cove, accounts for sales of Carkin’s Superior Gunpowder, and legal papers related to the Winnipiseogee Lake Cotton and Woollen Manufacturing Company which was founded in Gilford, New Hampshire in 1831.