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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.

The papers relate chiefly to the business, financial, real estate, military, civic and personal activities of Nicholas Fish. There are letters from various military figures concerning army provisions during the Revolution, letters relating to lands given to Fish for his services during the war, twenty letters from various individuals to George Clinton (1739-1812), and ten letters to DeWitt Clinton. The Hamilton Fish letters deal with business matters of his father, Nicholas, after his death. There are a few personal letters from several family members and a diary of Nicholas Fish from 1784. The documents consist of real estate and financial matters of the family as well as various petitions on matters of a civic nature

The records of W.R. Grace & Co. cover the rise of the Grace shipping business from 1864 until World War II. The early correspondence concerns all aspects of the shipping business in New York and South America, mining interests in Peru and Chile, the railroad in Costa Rica, the inter-ocean canal planned for Nicaragua, and political interests throughout Central and South America. There are letter books, correspondence, and scrapbooks of clippings for all aspects of W.R. Grace's career. There are minute books and other documents for more than 50 subsidiary companies owned by W.R. Grace & Co. or by family members. The papers of Joseph Peter Grace (1872-1950) continue the business, family, and philanthropic activities until 1942. There are also 20 reels of motion picture film about the Grace Co. South American interests in the 1950s.

Correspondence, memoranda, photographs, manuscripts, lists, legal and financial documents, and printed materials of Simon. The personal and business papers include correspondence with authors, inscribed photographs of authors, editorial files, files for his special art, photography, and music projects, correspondence files relating to Simon and Schuster, Inc., personal and family correspondence, documents, and photographs. Correspondents include Irving Berlin, Margaret Bourke-White, Henri Cartier-Bresson, Joseph E. Davies, Dwight D. Eisenhower, Philippe Halsman, Jerome Kern, Cole Porter, Kenneth Roberts, Arthur Schnitzler, Jerome Weidman, and Sloan Wilson.

There is a letter book / account book of 347 p., 1790-1856, containing 466 draft copies of his commercial and social correspondence with shipping agents in Great Britain, France, Spain, Portugal, Holland, Germany, China, Canada, as well as in the United States. The correspondence concerns Bell's business arrangements, the various cargos he shipped and their disposal, political affairs affecting the shipping trade, laws and treaties of various countries to be dealt with, taxes, embargoes, piracy, threats of war, and other pertinent events. A second account book of 84 p. (many are blank), 1787-1852, for the Ship Stephania and others contains ships' records for 1799 to 1828 and miscellaneous accounts up to 1857. There is a one volume carbon typescript (113 p.) of genealogical notes and reminiscences by Gordon Knox Bell (Regent of the University of the State of New York and grandson of Isaac Bell) and others, ca.1940. There is also an essay and lists of the residents of Greenwich Street (including the Bell and Rogers families) by Elizur Yale Smith with related correspondence, 1940.

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.

Letters, documents, and business papers of various members of the Ludlow family, including documents relating to the estate of John Crooke, in account with Gabriel W. Ludlow, 1774-1795; letters and documents relating to the estate of Philip Livingston, including material on the Schoharie lands and letters to Charles Ludlow, executor, 1811-1814; Charles Ludlow papers including family and business letters, 1790-1809, miscellaneous business papers, 1773-1815; miscellaneous business receipts, 1785-1829, and checkbook and checks; documents relating to the estate of William Ludlow, 1785-1793; and documents relating to the estate of David Van Horne, in account with Charles Ludlow, 1765-1811.