The Thomas Perkins papers contain correspondence, account books, and legal and estate papers of this Salem, Massachusetts, ship owner and businessman. The bulk of the collection documents Perkins' later business affairs and the settlement of his estate. It has been divided into four series.

Series I. Correspondence documents only a fraction of Perkins' extensive business affairs. Letters are primarily from Perkins' business associates David Pingree and Michael Shepard. Written to Perkins after his retirement to Topsfield, they describe not only financial transactions, but also daily events in Salem, in particular the numerous business failures which occurred in 1829. Of interest are the letters by both Pingree and Shepard describing the murder of Joseph White in April, 1830 and the subsequent murder trial in November.

Series II. Business Records contains account books, stock certificates, insurance policies, and receipts. The account books contain records of Perkins' shipping investments, loans, and farm accounts. The ledger in Box 5 (1787-1829) is a yearly summation of Perkins' goods and property. There is only a single folder of shipping papers; most of Perkins' shipping records were probably destroyed by fire along with his partner Joseph Peabody's in the 1880s. Although Perkins owned seventeen vessels, there are records for only two – the schooner Saucy Jack and the brig William Charles. There are papers for several additional vessels: brig Cynthia, sloop Dolphin, schooner Eliza, brig Phoenix, and sloop Three Friends. The two folders of receipts pertain primarily to farm and personal accounts.

Series III. Legal and Personal Papers contain deeds for various Topsfield and Rowley farm properties belonging to Thomas and his father Moses Perkins. The land was left to David and Asa Pingree and later records can be found in the David Pingree's papers (MSS 901). The folder of miscellaneous papers contains a certificate of Perkins' military service, a vote of town of Reading regarding a poor house, and empty wrappers.

Series IV. Estate Records pertain to the executor's attempts to collect on Perkins' loans and their accounts with Perkins' numerous heirs.