The Essex Fire and Marine Insurance Company records consist of administrative and financial records as well as policies and marine claims for this Salem, Massachusetts, firm. They cover the years 1776 until 1887; the bulk of the material in the collection falls between 1803, when the company was incorporated, and 1833. The records feature marine insurance papers of Nathaniel Bowditch, which contain diverse marine insurance claims. The collection has been divided into five series.

Series I. Administrative Records consists of directors' and stockholders' meeting minutes, incorporation papers (including an 1803 printed copy of the act), correspondence, legal documents, and papers relating to the construction and rental of Essex Place. Correspondence includes inquiries regarding insurance rates, general information on claims, and financial business. These letters include correspondence to and from company presidents Nathaniel Bowditch, and Abijah Northey. Legal papers feature construction agreements for the company's building at Essex Place (on Essex Street, facing Central Street), and leases to tenants. These materials are supplemented by drawings and memorandums regarding the planning and erection of the building.

Series II. Financial Records contains account books, stock certificates, dividend accounts, and miscellaneous accounts. The accounts include statements of office funds, dividend installment lists, lists of policies at risk, etc.

Series III. Policies contains accepted marine and fire policies and policy proposals. Marine proposals are organized alphabetically by vessel, and consist of short memorandums listing the vessel's condition, its destination, master, and cargo. Fire policy proposals include a building's size, situation, construction, and often times, append a hand-drawn map of the building's neighborhood.

Series IV. Marine Claims covers claims filed in the years 1803 through 1833. The records are filed alphabetically by the name of the vessel, and consist of policies, correspondence, bills of lading and invoices, accounts, protests, and general averages pertaining to 110 marine claims handled by the company (see Appendix II for complete listing). These claims include damage by storm, vessel leakage, collision, detention, privateering, robbery while on board a ship, and piracy. Although this collection includes a large number of claims cases, many of these files are incomplete. Records for vessels beginning with the letters M-Z are particularly sparse.

Series V. Miscellaneous Papers includes receipts of Samuel Very (circa 1790), and clippings referring to Caroline Plummer (circa 1885).