Series II. Benjamin Goodhue (1748-1814) Papers is arranged into two subseries: shipping and non-shipping papers. Subseries A. Shipping Papers contains papers for Fanny (Brig), Lydia (Brig), and Star (Ship); miscellaneous ships' papers; and shipping miscellaneous papers. The papers of Fanny (Brig), Lydia (Brig), and Star (Ship), which were partially owned by Benjamin (1748-1814), range from 1786 until 1805. The bulk of these records includes ships' accounts, receipts, and correspondence between owners and masters. Both the ship Star and brig Lydia were captured by the British. Included in to the brig Lydia's papers are documents for the spoliation claims and settlement between Great Britain and Goodhue in 1804.

The miscellaneous ships' papers are arranged alphabetically by the name of the vessel. For a list of the ships owned by the Goodhue family, see Appendix I. The majority of the papers are shipping accounts, receipts, and insurance policies. Included in these ships' papers are three privateers: Brandywine (Brig), Julius Caesar (Ship), and Tom (Brig).

The shipping miscellaneous papers contain receipts, accounts, correspondence, and legal documents which deal with more than one ship or unidentified ships of Goodhue and others. Included are Benjamin's papers while a merchant in Philadelphia, his insurance accounts with James King and William Gray, and account with John Norris, a business partner. Also included are documents declaring Stephen Goodhue (1738-1809) agent for Benjamin's (1748-1814) ships, Fanny (Brig) and Lydia (Brig).

Subseries B. Non-shipping Papers includes legal documents, Essex County papers, civic, domestic, and miscellaneous papers. Property deeds bought jointly by Benjamin and Stephen, as well as those purchased solely by Benjamin have been filed with Benjamin's legal papers. Placed here are the papers of Edward Tucker, while Benjamin served as his attorney, including legal correspondence and deeds between Edward Tucker of Salem and Francis Bayard Winthrop of New York City. Benjamin's 1810 will is also included with the legal documents. The Essex County papers contain many legal papers and correspondence acquired by Benjamin in his many public offices. The civic, domestic, and miscellaneous papers include receipts with the Salem School Committee, tax receipts, and accounts with local people.