Subseries A. Shipping Papers includes the owner/master correspondence, the master's orders, merchant house correspondence, portledge bills, bills of lading, cargo and crew lists, accounts, and receipts. Sub-subseries 1. Ships' Papers contains papers for those vessels Josiah owned or shipped cargo on, or ships he and his son Richard Elvins mastered. Because some of Josiah's vessels were captured by privateers or damaged in collisions (see Appendix III), the Ships' Papers also include any documents regarding the ships' protest and trial, or accounts of damaged cargo. Included in the papers of the brig Exchange are letters from Josiah Jr. as the master in 1809 to his father.

The ship Malabar was Josiah's only livelihood from 1816 until his death in 1825. These ship's papers reflect a rather complete representation of one ship's voyages. Beginning when it was the Minerva and extending through ten years of Orne ownership, these papers contain not only the business documents, but also include extensive correspondence with various consulates and merchant houses. The correspondence between Josiah and his son Richard, also found here, discusses the ship's business as well as some family matters. Since Josiah died while master of the Malabar, any estate papers dealing with the settlement of the Malabar's accounts have been filed here.

Noteworthy in this series is the account book, 1809, of the brig Exchange which lists the damaged cargo resulting from the Exchange's collision with an iceberg.

Shipping accounts include papers related to more than one ship or to Josiah's shipping business in general. The papers of James Porter, Josiah's business partner for the sloop Polly and Phebe and the schooner Whim, have been included here. Any of their correspondence which related to specific vessels have been included with the ship's papers, however, additional business papers or correspondence are filed here.

Sub-subseries 2. Merchant House and Shipping Correspondence contains any letters or accounts to and from merchant houses, business associates, and consulates at various ports filed alphabetically by firm name. These have not been included with the ships' papers because they either deal with more than one ship, or with cargo information in general.