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Papers of Stillman include over 100 items pertaining to the business enterprises of his father, Charles Stillman of Brownsville, Texas, who was engaged in shipping and trade, real estate, and railroad investment. A large portion of the collection documents of James Stillman's activities in banking, in railroad financing, and in other of his business and industrial interests. The letters, legal documents, and miscellaneous papers are representative of the entire span of his career. Included in the correspondence are letters from many prominent financiers and industrialists of his day, including many from William Rockefeller; letters from President Grover Cleveland, some personal in nature and some concerned with business transactions; nine letter books of James Stillman, covering the years 1886-1897, 1906-1918; letter books of his secretary Miss K. Bredin, 1908-1916; journals for the years 1889, 1891, 1898, 1899; bank book recording Stillman's drafts, 1911-1914, on the London firm of Baring Brothers; four diaries, 1881-1884; six notebooks; one cash and journal and one ledger, 1868-1871.

Manuscript account books and documents which illustrate and document the history of accounting and business procedures from the 14th century into the 20th century. The earliest item is Ms. 18, a Papal bull relating to notaries and appointing Julius de Gentilibus as a notary; the latest is an invoice book from 1941. The types of volumes contained in this collection include instruction books, daybooks, waste books, journals, bank books, ledgers, receipt books, storage books, invoice books, registers, ships' logs, letter books, diaries, town books, tax roll books, articles of agreement, bills of sale, deeds, wills, and many other significant items. The material originated in many countries around the globe, and represents a range of business and occupations from household to trading company (e.g., English (East India Company) and French East Indian Company (Compagnie des Indes orientales) volumes), and from itinerant laborer to lawyer and physician. The majority of the manuscripts are English and American of the 17th, 18th, and 19th centuries. The earliest American account is Ms. 75, 1690-1730, Josiah Winslow, Plymouth, Mass.