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These letter books contain the business correspondence of Boston merchant Samuel Sanford from 1814-1818 and 1825-1853. Sanford discussed shipments of cloth, foodstuffs, manufactured items, and other goods between ports in the United States, the Caribbean, Europe, Asia, and Africa. Some later letters pertain to Sanford's personal finances and his relationship with the Union Bank.

These letter books (2 volumes) contain the business correspondence of Boston merchant Samuel Sanford from March 1, 1814-June 20, 1818, and December 5, 1825-December 23, 1853. Sanford discussed shipments of cloth, foodstuffs, manufactured items, and other goods between ports in the United States, the Caribbean, Europe, Asia, and Africa. Some later letters pertain to Sanford's personal finances and his relationship with the Union Bank. The first volume is numbered fifth in a series.

Sanford's letters mainly pertain to his business interests, often concerning shipments of goods such as tea, coffee, cotton, "nankins," calico, indigo, and timber from the United States to countries including England, Russia, and India. Many letters pertain to aspects of international shipping during and after the War of 1812, such as duties and piracy; some include copied invoices or other financial statements. Many letters from the early 1830s are addressed to or mention the firm Cheever & Fales, and Samuel Fales co-signed some of Sanford's letters from this period. Several letters from the mid- to late 1840s relate to Sanford's dispute with the Union Bank. Sanford occasionally mentioned his ownership of railroad stock. William H. Sanford co-signed letters in the early 1850s. A few loose items (ca. late 1840s) are pasted into the second letter book.