The Merrick, Lee & Company records document the wholesale dry goods business of John Merrick Jr. of Boston, John Clarke Lee (1803-1877) of Salem, and William Sturgis (1782-1863) of Boston. Covering 1823 to 1832, the records reflect only the first nine years of this Boston-based firm which flourished until 1850. These years correspond to that period during which Lee was associated with the company. He left in approximately 1830 due to ill health (see MSS 129 for personal and miscellaneous business papers which Lee produced during the later portion of his life). The collection is divided into three series.

Series I. Correspondence, 1825-1832, contains the company's articles of agreement, intra-firm correspondence between Lee and Merrick, correspondence with foreign merchants, and with domestic merchants. Intra-firm correspondence includes detailed information concerning the British dry goods market and provides a fascinating glimpse at the inner workings of a wholesale commission merchant firm. Foreign and domestic merchant correspondence documents the interaction between wholesale shippers Merrick, Lee & Company, their foreign agents and merchants in Europe and England (most notably Manchester, Liverpool, and London), and domestic merchants who placed orders for goods with the Boston firm.

Series II. Financial Records includes account books, account currents, invoices, and bills of lading, account sales, and miscellaneous accounts. The general business accounts, comprised of ledgers, journals, daybooks, and account currents, provide an overall view of Merrick, Lee & Company's business operations. The invoice books, invoices, and bills of lading itemize those goods which were shipped to the United States from foreign ports. These include lists of merchandise shipped on vessels which were used often by Merrick, Lee & Company, such as the Amethyst, Emerald, Spartan, Herald, Topaz, Jasper, Majestic, and Robin Hood. The account sales, which include accounts sold at auction, reflect the final disposition of goods, whether they were sold wholesale at auction, used to fulfill consignment orders, or sold through other merchant firms in the United States. Miscellaneous accounts contain notes, cash books, bonds, bills, and receipts.

Series III. John Merrick Jr. Personal Papers is comprised of one folder of correspondence from family and friends, and bills and receipts.