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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.

Correspondence and legal and business papers of Peter Van Schaack and his family. The collection includes letters to and from Egbert Benson, Henry Cruger, James Duane, William Laight, Theodore Sedgwick, Peter Silvester, John Vardill, and many others. The letters deal with such subjects as taxation, the siege of Boston, George Washington, Tories, the Jay Treaty, Shays' Rebellion, and the many prominent people with whom Van Schaack was acquainted, including the Jay family and Gouverneur Morris. There is a large number of letters to and from his brother, Henry Van Schaack (1733-1823). The correspondence contains many political and social opinions regarding America and England before, during, and after the Revolutionary War. Many of the legal documents concern the disputed claims to the Van Rensselaer properties in Claverack and Westenhook, N.Y., as well as land claims around Kinderhoek, N.Y. Henry Cruger Van Schaack added to the collection more letters from well-known people as well as legal and family papers. These are mostly dated in the mid-19th century, and deal in part with the Delaware and Hudson Canal Company, the Berkshire Iron Works, and similar business ventures. Many documents are Colonial-era deeds or concern early land disputes such as the New York-Massachusetts boundary dispute.

The collection is comprised of correspondence, manuscripts, teaching materials, conference materials, subject files, and printed items from William S. Vickrey's career as an economist. It contains published and unpublished papers illustrating his thoughts on various aspects of economic theory and their practical application. Topics discussed in these manuscripts involve macroeconomics, marginal cost pricing, microeconomics, political economy and welfare, public finance, social choice, taxation, transportation, urban economics, and related matters. The collection also has records from his tenure at Columbia University, including correspondence with his academic colleagues and participation in professional activities.