Subseries B. Business Papers contains correspondence, account books, almanac/diary/memorandum books and accounts, receipts, and orders. The business correspondence concerns his warehouses and general shipping business as well as some non-shipping concerns. The account books, which range from 1733 to 1767, include waste books, journals, and ledgers. While these primarily record Timothy's shipping business, there are also accounts for non-shipping activities. Two ledgers include indexes and record at the head of each account the name and occupation of the debtor and creditor. Of special interest are his waste book, journal, and ledger for May to October 1733. These record his shipping ventures as well as his wagers with friends for the summer before he began college. The September 2, 1733 entry records his taking on an apprentice for three years.

Noteworthy in the business papers are the almanac/diary/memorandum books for 1736-1767. The yearly almanacs include interleaved diary pages on which Timothy recorded his activities, the daily weather, and incoming and outgoing ships. The memorandum books contain Timothy's insurance accounts, cash lists, taxes paid, cargo accounts, tables of gold and silver values, and other notations. Of interest in these memorandum books are the 1747-1748 plan of Eaton's farm which was involved in a legal battle, and the 1753 accounts of his father's estate, funeral, and tomb expenses. The bulk of the accounts, receipts, and orders, 1736-1768, consists of requests for merchandise from Orne's warehouses.