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Records of firms owning and operating packet boats and clipper ships at New York City. Fifteen volumes of letter books (11,450 leaves), 1855-1871, and 32 volumes of ledgers, etc., 1853-1871, including those of J.B. Dickinson, 1850-1855; Wakeman, Gookin and Dickinson, 1866-1871; and Wakeman, Dimon & Col, 1853-1863. The letter books, ledgers, and account books show operation of the firm. Many letters of instructions to captains of various vessels.

Correspondence of the home office with agents in other ports and captains of vessels, bills of lading, receipts, orders, clearance papers, and other business documents.