The Salem India Rubber Company Records contain financial papers, legal papers, insurance policies, correspondence and other company records. They are divided into two series.

Series I. Administrative Records contain the financial and legal papers. The treasurers' cashbook and the financial papers, including promissory notes, reflect the company's financial affairs. The legal papers include indentures, fire insurance policies, insurance policies covering shipment of property on various vessels, and legal protests relating to non-payment of various notes, drafts, etc.

Series II. Business Records documents the scope of the company's activities. It contains correspondence with agents, suppliers, and customers; invoices; bills of lading that list the merchandise, the vessel on which it was shipped, the master, the destination, and the customer; and day-to-day financial records, such as ledgers, daybooks, cashbooks, payroll books, and accounts of sales. The company's factory store or outlet is documented in the "Account of Stock in the India Rubber Store" (Box 2, Folder 6). The miscellaneous papers include an 1814 printed booklet "Act of Incorporating the Merrimack Insurance Company," which was found in the cashbook.