This series includes four volumes relating to the firm of Jackson & Bromfield, which existed from 1766-1774. The first volume contains both a "Waste Book belonging to Jackson & Bromfield" and a daybook. Two ledgers contain profit and loss statements, accounts with various merchants including Nathaniel Tracy, and accounts for a distill house. The "Shop Money Account Book" lists all exchanges of shop and warehouse money, and also includes Jonathan Jackson invoices.

The partnership between Jonathan Jackson, Nathaniel Tracy, and John Tracy lasted from 1774 to 1777. A ledger, daybook, and single page ledger of Jackson, Tracy & Tracy accounts comprise this series. The ledger, 1774-1787, includes accounts of the brig Elizabeth, and the sloops Mermaid, Conway and Lively, and accounts with many merchants and artisans in Massachusetts and New England. The bulk of the ledger's accounts date from 1774-1777, and most of the entries that date after the dissolution of the partnership are from accounts settled in 1783 and 1784 after the Revolution. The single page ledger summarizes profit and loss for the firm's many ships, including those mentioned in the bound ledger.

This series contains a daybook, privateering account book, and stock and invoice book dating from the period after the dissolution of Jackson, Tracy & Tracy in 1777. The daybook and privateering account book are unidentified, but include both Jackson and the Tracys. The privateering account book contains accounts of the brigs Hibernia and Pallas. The Tracys kept the stock and invoice book, which includes accounts for sundry goods and merchandise. For Jonathan Jackson invoices from this period, see also Vol. 3.

The records of the partnership of Jonathan Jackson and Stephen Higginson include two trial balance books that correspond to folios 1-164 of an unidentified account book that is not included in this collection.

The papers of Patrick Tracy Jackson include thirty-nine volumes in cases and folders and one folder of loose accounts. They include daybooks/journals, ledgers, waste books, bills payable/receivable, trial balances, invoices, bank account books, memoranda books, and general accounts from various phases of P.T. Jackson's career as a merchant.

The majority of the papers relate to P.T. Jackson's personal business investments and accounts. Those papers include records of transactions with many merchants, trade in a variety of goods, and stock in companies including the Boston Manufacturing Co. and the Merrimack Manufacturing Co.

The papers also include records of specific undertakings and investments. P.T. Jackson's seagoing career is documented in volumes 15 and 16, which contain invoices and accounts from many ships and voyages, 1803-1807. Volumes 32 and 33 are a journal and ledger for the Union Canal Lottery, 1815-1821, which raised funds for a canal running along the Merrimack River in New Hampshire. Volume 42 contains statements of account and memoranda regarding many textile manufacturing companies, including the Boston Manufacturing Company, the Appleton Co., the Merrimack Manufacturing Co., the Hamilton Co., the Nashua Manufacturing Co., and the Dover Co. A small memorandum book, Vol. 48, contains notes on various railroads.

Estate papers include five volumes in cases and folders and one loose document relating to the estate of Francis Cabot Lowell, a trust for Louisa Higginson and her children, and the estate of Gardiner Greene.

Francis Cabot Lowell died 10 Aug. 1817 and split his estate equally among his four children: John Lowell, Jr., Susan Cabot Lowell, Francis Cabot Lowell, Jr., and Edward Jackson Lowell. Patrick Tracy Jackson, Charles Jackson, and Samuel P. Gardner served as executors of the estate, and P.T. Jackson and John Lowell acted as guardians for the minors Francis and Edward. Three account books include an inventory, estate accounts, and guardian accounts.

One volume includes both a daybook and ledger for George Cabot, James Jackson, and P.T. Jackson as trustees for Linda Higginson and her children. One volume includes the accounts of Gardiner Greene, who left P.T. Jackson one fourth of his estate.