This fonds documents the timber trading activities of the ship "Waterloo" as transacted by its owners John Ward & Sons, of Saint John and their agents, between 1821 and 1826. It consists of a disbursment book that records the purchase of provisons and the hiring of labour for 10 timber voyages. Items and services purchased include foodstuffs, household supplies, insurance, rum, paint, oil, medical attendances, clothing, cartage, surveying, hauling and custom duties. For the most part, the names of the captains and seamen receiving wages, the amounts paid, and the type of labour performed are recorded. Occasionally expenses paid on the seamen's behalf, such as washing, tobacco, and rum are noted. Statements of sales of timber and cargo at Liverpool, statements of profit and loss, and accounts of cargos are also included.

A number of newspaper clippings, [ca. 1885], on a variety of subjects, such as shipping, steamboats, railways, bridges, politics, crime, and charitable organizations, relating primarily to the city of Saint John, were found tucked between the pages of the disbursement book. This material is also included with the fonds.