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These letters and documents pertain to the commercial sailing vessel J. M. Taylor, on lease to the Federal government for Civil War service. The focus of the papers is Blackwell & Company's attempts to obtain restitution from the government for wartime damages to the vessel.

The letters and documents that comprise the J.M. Taylor records recount the fate of a commercial sailing vessel on lease to the federal government for wartime service. These papers appear to have been assembled at the office of Blackwell & Company in a topical file, with the bulk concerning Blackwell's attempt to get restitution from the government for the repair of the Taylor after it was damaged by shore fire along the James. The collection includes letters by John Perene to Blackwell & Company and copied extracts from the logbook of the J.M. Taylor.