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The Vernon collection is made up of business correspondence and financial records pertaining to Samuel and William Vernon. The majority of the material concerns merchant shipping between Newport, Rhode Island, and Philadelphia, Pennsylvania, as well as Europe and the West Indies in the mid- to late 1700s.

The Vernon collection is made up of business correspondence and financial records pertaining to the shipping business of Samuel and William Vernon of Newport, Rhode Island. Correspondents wrote from American cities like Boston, Philadelphia, and Providence, as well as European cities like London, Cowes, Bristol, Liverpool, Amsterdam, Bordeaux, and Gottenburg. Several letters from Samuel William, Junior, and other trade partners originated from the West Indies, including St. Eustatia, Lucea, and Montego Bay. The bulk of the correspondence to the Vernon brothers relates to their financial affairs and about shipments and prices of goods. The collection also contains receipts, accounts, invoices, documents, and bills of lading pertaining to the Vernons' business engagements. Material concerns shipments of rum, sugar, and molasses; wood, staves, and shingles; miscellaneous goods like spermacetti oil and candles; and foodstuffs such as flour, rice, cheese, cocoa and chocolate, tea, wine, pickled and salted fish, and pork. Insurance matters are occasionally discussed, including documentation of damaged cargo, and at least two items pertain to salvage efforts (December 8, 1746, and December 29, 1791). Some items are signed by or otherwise concern Josiah Hewes, who worked with the Vernon brothers.

The Vernon family was engaged in mercantile pursuits between North America and the West Indies. The charter between John Evans of Freeport, Massachusetts, and Samuel and William Vernon for the use of his sloop for a voyage to Jamaica, dated January 17, 1774, is present. Other letters comment on West Indian markets (December 12, 1767), or mishaps, such as difficulties with rotting rum barrels (September 19, 1770). Several letters were authored by Samuel Vernon, Jr., detailing his pursuits while in Jamaica in the 1770s.

Several items in the collection directly relate to the Vernon family's involvement in the triangular slave trade. For example, a letter between Thomas and Samuel Vernon dated December 8, 1746, includes a postscript about the sale of two enslaved people, and one unsigned letter makes mention of average sale prices expected to be acquired "per head" (August 5, 1763). A London correspondent referenced insuring the Sloop Rainbow for its voyage from Newport, Rhode Island, to the "Coast of Africa & during her stay & Trade there to Jamaica with Liberty to touch at the Windward Islands" (June 18, 1752). A one-page bill of lading for the Sloop Hare, captained by Caleb Godfrey relates to its voyage from Newport to Africa and lists out its cargo (November 8, 1755). A 2-page draft by the Vernons to Alex. Home and Robert French, requesting assistance in sorting out an error in the sale of enslaved persons through an unwanted dealer and the lack of payment; with content on the Brig Royal Charlotte, owned by Aaron Lopez (August 24, 1768). A Boston correspondent, Sam Brown, wrote in detail about plans to secure a voyage to Mozambique and the Isle of France, noting the need to allow the master of the ship leeway to manage as he saw fit, "as it is highly probably many unforeseen circumstances would turn up of which he might not be able to make any advantage if he should be too strictly confined by orders" (September 21, 1794). He later acknowledged he had received word from a sailor of the vessel's arrival "from Mozambique with Slaves" (March 25, 1795) and that the captain had communicated that "there was neither Rum nor Dry Goods upon the Coast" of Africa (June 4, 1795).

Some items are more suggestive of participation in the slave trade, such as the March 22, 1797, letter by Cyprian Sterry hoping to delay his payment on a note until one of his ships from Havannah arrived "with a property upwards of 60,000 Dollars," a large sum that might indicate trade in enslaved people. Sterry later went on to implore Vernon to delay calling in his debt, as the harsh impact on his credit would be "perticulerly Gratifying to some of the Directers... I mean those of them that belong to the Abolition Society" (March 27, 1797). An undated invoice of "sundries" appears to list out numbers of days worked by about a dozen individuals, including one specifically noted as "Mr. Wait's Negro," but other names reflect names seen in enslaved populations like Ackraw (i.e. Accra), Cesar, and Gash, potentially indicating enslaved or formerly enslaved laborers. An oversized undated financial account for the "Cost & outfitt of the Briggt. Renard & her Cargo" shows that the Vernons held shares in the voyage alongside Peter Dordin, a known slave trader. Further research is needed to determine if this voyage was part of a slaving venture.

Some content reflects mercantile pursuits undertaken during times of war. A letter written May 31, 1744, during King George's War, notes that the Vernons "have not bought one article of war like stories" due to their rarity and high price. Another from the same year, from William Molineux, regards the transportation of goods (via land or water), remarking that he will send goods as soon as the embargo is lifted (February 18, 1744). In that letter, Molineaux indicated that he could not supply a grind stone, brimstone, West India Pilots, hour glasses, and three other items. A correspondent from London commented on possibilities of the bay being cut off and the "uncertain markets for American produce" (June 18, 1752), and another correspondent from Spain mentioned the resumption of trade after the end of the French and Indian War (April 18, 1763). Suggestive of revolutionary-era financial tensions in the British Atlantic, Samuel Vernon, Jr., while working in Jamaica lamented how "Merchants at home have had several meetings to regulate the freights... which the planters are highly exasperated at, and are determined not to comply with, esteeming it a tax upon their Goods... without consulting them" (April 7, 1773). A letter written by French merchants directed to William Vernon at the War Office in Boston sought his recommendation to his business networks, lauding him as being "universally known all over the Continent of America & yr Influence great, 'tis in your power to be of Vast Service to our house" (December 20, 1778).