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The Daniel Morgan collection is made up of financial records, legal documents, correspondence, and other items related to General Daniel Morgan and to Willoughby Morgan, his son.

The Daniel Morgan collection is made up of 63 financial records, legal documents, correspondence, and other items related to General Daniel Morgan and to Willoughby Morgan, his son. The majority of the collection consists of accounts, bonds, promissory notes, and other documents pertaining to Daniel Morgan's financial affairs. Accounts and invoices record Morgan's purchases of clothing, wagon-related equipment and services, and other items. Some of the later items do not concern Morgan directly but have his legal endorsement. Also included are two outgoing letters by Morgan, a 9-page legal document about a lawsuit against Morgan, and a deposition that Morgan gave in a different dispute. Other items are a bond regarding Morgan's marriage to Abigail Curry (March 30, 1773) and Morgan's political address to the citizens of Allegheny County about politics and the militia (January 17, 1795). Three of the documents pertain to enslaved and free African Americans (November 6, 1773; June 13, 1789; and March 28, 1799). Later items mostly pertain to the estate of Willoughby Morgan, Daniel Morgan's son. James Graham wrote two letters to unknown recipients in 1847 and 1856 about his efforts to write Daniel Morgan's biography, which he subsequently published.

Printed items include a map of the surrender of Yorktown (undated), a newspaper article from a Winchester, Virginia, paper about the possible disinterment of Daniel Morgan's remains (August 18, 1951), and printed portraits of Daniel Morgan with manuscript and facsimile autographs.

This volume documents Henry Mathewson's accounts while he served as the master and supercargo of the ships Mercury and Superior from 1820 to 1827, likely provided as defense in legal disputes with Willard W. Wetmore who was a partner with one of the firms involved in the trading venture. It notes the expenses and income generated by voyages under Mathewson's command while at various ports in Germany, Peru, Chile, Brazil, Gibraltar, China, and others. Mathewson's accounts provide insight into general seafaring conditions, Pacific mercantile pursuits in South America and China, and speculation efforts. It records wages for members of the crew, financial transactions relating to cargo purchases along the western coast of South America, dealing with government regulations, and commissions with other merchants and travelers. The accounts also reveal particular details, such as the costs associated with purchasing military arms in Bremen, Germany, and the subsequent financial transactions with the Peruvian government for their sale. Occasional references are made in the volume linking this to Mathewson's ongoing legal disputes. The account book is an oversize volume with heavy paper covers and stab-sewn pages.

This volume documents Henry Mathewson's accounts while he served as the master and supercargo of the ships Mercury and Superior from 1820 to 1827, provided as defense in legal disputes with Willard W. Wetmore who was a partner with one of the firms involved in the trading venture. It notes the expenses and income generated by voyages under Mathewson's command while at various ports in Germany, Peru, Chile, Brazil, Gibraltar, China, and others.

Mathewson's accounts provide insight into general seafaring conditions and Pacific mercantile pursuits. For example, they record wages for members of the crew, financial transactions relating to cargo purchases along the western coast of South America, dealing with government regulations, and commissions with other merchants and travelers. The costs of ship repairs, provisioning, and withstanding quarantine are well documented (pages 6, 12-13). Insights are also provided into the types of cargoes being shipped between South America and China, including timber, cotton, silver, gold, and specie (pages 30-31, 34, 39).

The accounts also reveal more particular details, like the costs associated with purchasing military arms in Bremen, Germany, and the subsequent financial transactions with the Peruvian government for their sale (pages 2, 6, 15, 26). Several entries also relate to hassles dealing with counterfeit or "bad" money (pages 6, 30, 35, 39, 46, 55). The accounts also demonstrate some of the unanticipated challenges of trade, like a failed deal to secure 1000 reams of Spanish Paper from a merchant at Rio de Janeiro (page 18) or being robbed by a steward (page 22). Small details about shipboard life also occasionally come to the surface, like the purchase of equipment for oceanic voyages, including a chronometer and sea charts of the Pacific Ocean (page 2), charts of the coast of Peru (page 26), or recovering money from a crewmember for smuggling gin from Germany to Peru (page 7).

Occasional references are made in the volume linking this to Mathewson's ongoing legal disputes, including accounts linked to unauthorized speculation in goods in 1822 and transactions with his business partners in Rhode Island (page 6). The volume includes a second section of accounts starting on page 41, preceded by the notice: "This statement of account, is exhibited by the Defft. Matthewson, not as the account by which he claims, unless the decision should be adverse to him on the question whether the owners of the Mercury as such had the same interest in the Superior her charter & voyage as they had in the Mercury. If the decision on this question is as Mathewson contends it should be, that the owners of the Mercury had not a joint interest with him in the Superior, these accounts will not be necessary, and are therefore exhibited hypothetically. But otherwise, they are his account of the Superior's voyage & employment."

The account book is an oversize volume with heavy paper covers and stab-sewn pages.