Bills, receipts and correspondence from wholesale merchants Perk, Staples & Co. in New York to Elihu Harrison for merchandise purchased by the latter including fabrics such as gingham, cashmire, linen, cambric, Italian crape, shirting, and taffeta. He also purchased sewing notions such as buttons, needles, braid, and ribbon.

Orders written and signed by individuals and delivered to Elihu Harrison, requesting that he allow the bearer to spend a specific monetary amount on goods in his store or purchase specific items and charge to the signer's account. Arranged in chronological order with the name of the bearer, if any in [ ], the names of individuals issuing the orders are: David Winship (6); A. Sedgwick; J. Phelps, Jr. [Eli Smith].