The Joseph Gilbert Waters Papers consist primarily of the business and personal papers of Salem, Massachusetts, attorney and Police Court Justice Joseph G. Waters (1796-1878). The papers also contain almanac diaries and letters received by Joseph's wife, Eliza Greenleaf (Townsend) Waters (1798-1890), and correspondence of their children, Charles Richardson, Edward Stanley, Marietta (Barney), and Penn Townsend Waters. The collection has been divided into four series.

Series I. Attorney and Judge Papers is divided into three subseries. These papers reflect the wide scope of Joseph's legal activities which ranged from paternity suits to cases of mutiny. Subseries A. Correspondence consists primarily of letters received regarding clients, cases, estates, and general court business. Subseries B. Administrative and Court Papers include proceedings, witness examinations, and administrative accounts for the Salem Police Court and Joseph's work as an attorney. Account books for 1832-1849 and 1834-1854, as well as the 1822-1853 cash book, include accounts for rental properties belonging to Joseph or to his clients.

Subseries C. Case and Client Documents contains maritime case papers, legal, and financial records drawn up by Joseph, and documents collected as background material. The maritime case materials include protests, ships' papers, correspondence, and testimony relating to maritime claims, protests, pensions, cases of mutiny, theft, desertion, assault, debt, and stowaways. Of special interest is the case of the 1831 theft of the schooner Franklin (alias schooner Friendship) of Alexandria, Virginia, which ran aground near Beverly. Papers for the claim cases of the schooner Swallow and brig Osprey may be found in the Captain Joseph Waters Papers (MSS 92, MH 12) and the James Devereux Papers (MSS 100, MH 1) respectively. Client legal and financial papers contain a large number of wills and estate documents, including papers for the estates of Captain John Upton, Paul Upton, Sarah and John Clifton, Benjamin Dodge, David Foley, and Captain William Johnson. For Joseph's involvement in the following estates, see the collections listed: Moses Townsend (MSS 96), Captain Joseph Waters (MSS 92, MH 12), John Nichols Jr. (MSS 98), and Peter Miller (MSS 99).

Series II. Business and Personal Papers is comprised primarily of correspondence received from family members, friends, and business associates, and legal and financial records. Subseries A. Correspondence includes family correspondence which contains letters from Joseph's father, Captain Joseph Waters, which recount the maritime travels of Joseph's brother, William D. Waters, and allude to Joseph's own activities as an attorney in Mississippi. Joseph received a large amount of correspondence from his sons: Civil War correspondence from Edward Stanely in the engineering corps and Henry FitzGilbert in the medical corps; letters from Joseph Linton while he was employed in the Land Department of the Illinois Central Railroad Company; and from Penn Townsend during his voyages to Manila, Penang, China, Burma, Batavia, Calcutta, Rio Grande, and New Orleans. Letters from Penn also include post mortem spirit messages received by mediums. Miscellaneous business and personal correspondence contains letters regarding Joseph's rental properties, his interest in shipping, his involvement in Salem historical societies and the India Rubber Company, his interest in spiritualism and mediums, and his friendship with Reverend Frederick W. Robertson of Trinity Chapel.

Subseries B. Financial and Legal Papers contains one folder of shipping documents for his schooner Tremont, his shares in whalers, and his interest in the brig Syren. The legal papers consist primarily of rental and sale agreements, many of which include Joseph's associate Larkin Thorndike. The bills and receipts, as well as account books from 1832-1854 and an 1822-1853 cash book, include rental accounts and accounts of investments conducted for Joseph's sisters Mary (Waters) Gilbert, Esther and Martha Waters, his brother William D. Waters, and his father-in-law Penn Townsend. Subseries C. Miscellaneous Papers include religious essays, poems, notes, and photographs from Reverend Frederick W. Robertson.

Series III. Eliza Greenleaf (Townsend) Waters Papers contains correspondence received from family members, friends, and relatives. Of interest are letters from her son Penn during his voyages to the East Indies, the East Asian coast, Brazil, South Africa, and New Orleans while on the bark Wessacumcon, and the ships Thomas Perkins and Ann Maria.

Series IV. Family Papers is comprised primarily of the correspondence of Joseph and Eliza's children, Charles Richardson, Edward Stanley, Marietta (Barney), and Penn Townsend Waters. Included are letters to Penn from his father regarding Penn's travels to the Orient, East Indies, and New Orleans. Correspondence among the children is filed with the receiver rather than the sender.