The collection consists of materials created by John C. Osgood, a Salem, Massachusetts ship owner. While most of the documents are from Salem Massachusetts, other places mentioned include Gloucester, Boston, New London, CT, and New Haven, CT. The collection has been organized into four series.

Series I. Ships' Papers consists predominantly of papers for the Falcon (Brig), Para (Schooner), Said Bin Sultan (Bark), and William H Shailer (Bark). Most of the papers are business correspondence, insurance documents, and deeds of sale but also include ship logs, crew lists, and Marine Notes of Protest. Documents from other vessels, such as the Salem (Ship), are included.

Series II. Correspondence contains business and personal correspondence. A letter dated 1908 (Box 8, Folder 9), written to Robert B. Osgood from George Allen, serves as a link to the Osgood Family Papers, 1661-1932 (MSS 189). This letter includes a detailed list of which ships John C. Osgood might have been interested in buying or representing in conjunction with his business.

Series III. Atlantic Salt Company contains papers pertaining to the Atlantic Salt Company, based out of Michigan, consisting mostly of insurance papers and correspondence. Osgood did wholesale consulting for them, as well as serving as a connection between the company and the ships, often buying the merchandise as a third party for the captains.

Series IV. Account Books contains two account books which did not fit in elsewhere. One is an account book for the brigs Mary Ann (1815-1818) and Coromandel (1821-1823) on which John C. Osgood was master. The other is a record of accounts, in which John C. Osgood is listed.