Letters and documents, the majority written between 1700 and 1900, dealing with both personal and corporate business and financial matters, assembled by Montgomery. The letters are chiefly by American and English writers. Many of the American letters are to and from various United States Treasury officials, usually the Secretary of the Treasury. Of the 107 letters by Joseph Anderson (1757-1835), U.S. Senator and jurist, the majority are written to Samuel Swartwout (1783-1856) when he was Comptroller of the United States and Collector of the Port of New York. Most of the documents are American with New York City firms predominating.