This fonds consists of a number of accounting records for Austin Scales' farming operations and his various other businesses, including Scales Hydro Electric Company Limited, Associated Shippers Incorporated, Island Foods Incorporated and Island Fertilizers Limited. There are twelve home accounting journals (1914-1937, 1940-1987) where transactions are recorded as they occur. There are also eleven home cash books (1919-1938, 1941-1989), recording all payments and receipts of business transactions. There are three home ledgers and one partial ledger (1914-1989), posting and classifying transactions. The fonds includes four books of potato car records (1926-1946) detailing to/from whom the load of potatoes was bought/sold. A journal, cash book and ledgers for Scales Hydro Electric Company Limited span 1937-1967. Island Fertilizers Limited shareholders / journals/ ledgers cover 1933 through 1941. There are annual statements for Associated Shippers Incorporated (1931-1944, 1946-1949), Island Fertilizers Limited (1945-1949) and Island Foods Incorporated (1943, 1947-1951). The fonds also includes a copy of the "Journal of the House of Assembly of Prince Edward Island" for 1845.

This fonds contains two letterbooks of Summerside commission merchant David Montgomery for the period 1879 to 1886. These manuscript volumes contain copies of outgoing letters and copies of a few incoming letters. The handwritten transcripts of these letters detail Mr. Montgomery's business dealings, primarily regarding payments and collections. The letterbooks also contain correspondence to the captains of his ships, and insight into the building of his brigantine the "Louis Montgomery". The "Louis Montgomery" was frozen in Summerside Harbour in late 1880 and was again frozen in the ice at Georgetown Harbour in January 1881. A 5 January 1881 letter entry describes the burning of the ship "Lizzie and Emma" on 25 September 1880.

The fonds consists of fourteen photocopied pages of a record book recording vessels which entered the port of Murray Harbour, April 18, 1901 to December 1912 while George MacLeod was harbour master. Information given on the forms includes date, name of vessel, where vessel was from, port of registry, tonnage, name of master, and fee. Also included is one page of handwritten notes which may be the names of vessels and their masters.

This fonds consists of 2 volumes: a James Duncan and Company order book for the years 1864 to 1874 and a ledger of Andrew Duncan's for 1852 to 1862.

The James and Company order book is primarily a listing of materials and parts for the manufacture or repair of ships. There are also listings of clients (some based in Britain) and goods to be delivered to them. The volume closes with a fourteen page list of vessels built in the years 1874 to 1864 and includes the particulars of each ship (such as date launched, measurements, value).

The Andrew Duncan ledger contains accounts organized by the client's name, accounts for the vessels "Ethel" and "Isabel", and chronological listings of transactions.

This fonds consists of a registry of ships entering Pinette Harbour, 1906-1921 and daily journal accounts written by John MacDonald, ca. 1900-1935. The accounts consist primarily of weather reports, breeding records and other information regarding the operation of the MacDonald farm. The fonds also contains a handwritten cookbook owned by Florence McIntosh Kenny and an account book for Station No. 4 Fisherman's Union in Flat River PEI.

The collection consists of the papers of Captain Angus MacAulay (?-1810) of Halifax, Nova Scotia and Pinette, Prince Edward Island; papers of Charles (? - before 1875) and Elizabeth Stewart (1783-1875) of Pinette, and a circa 1793 muster roll of the Loyal Independent Caledonian Company of Volunteers. The Captain MacAulay papers, dating 1804-1809, include personal accounts, shipping records, ships logs of the "Archangel" and "Bonne Citoyenne", and legal papers involving Capt. MacAulay. This collection also includes papers of Charles Stewart and his wife Elizabeth, widow of Capt. Angus MacAulay who drowned in 1810 in Charlottetown. The Stewart documents include personal accounts and receipts, correspondence, land agreements and papers regarding legal action between Charles and Robert Stewart dating between 1813 and 1832. The collection also includes one file of notes compiled by Mary Brehaut regarding Angus MacAulay of Belfast and other Belfast or Selkirk settlers.

This fonds consists primarily of family and business correspondence relating to members of the Stewart family originally from the Brackley Point Road. The many letters from Daniel Stewart to various members of his family describe the conditions in New Zealand. He comments on the living conditions, work prospects, politics, the gold fields, and the well-being of other immigrants with ties to PEI. Much of the remaining correspondence is between family members, such as letters between Joseph B. Stewart and his brothers Edward and James who both left PEI, or with his business associates. The letters describe happenings in the community and the activities of the various family members. One letter was written by a Charlotte A. Stewart to an unidentified uncle but it is uncertain as to what the exact relationship is between this woman and the other members of the Stewart family.

Miscellaneous items include: a newspaper clipping entitled "The Family of Mr. Robert Jenkins, Mount Albion"; an advertisement for "The Sentinel: and Orange and Protestant Advocate"; John A. Matheson's wedding announcement to Mary Laird, 15 September 1856; and invoices and receipts concerning Joseph's shipping business.

The fonds has been divided into two series:

Series 1: Correspondence
Series 2: Miscellaneous