The collection documents the firm's transactions with H. L. Jeffers & Company and J. B. E. Sloan, both of Charleston, SC; Kirkland, Wyly & Company of New York, NY; George W. Williams & Company of Charleston; and others. Most of the material relates to the latter two companies and almost all of the collection documents the firm's transactions with H. L. Jeffers & Company and J. B. E. Sloan, both of Charleston, SC; Kirkland, Wyly & Company of New York, NY; George W. Williams & Company of Charleston; and others. Most of the material relates to the latter two companies and almost all of the correspondence is from George W. Williams & Company. The records show how cotton was marketed and distributed, with information on the volume of business, bale weight, cotton grades and prices.

The records include charges for service, correspondence, lists of bales received, sales accounts, sales memoranda, and statement of accounts, weight certificates and other items, most dating from 1867-1868. Along with the inventory, are photocopies of the April 20, 1975 transmittal letter from Dr. Robert S. McCully to Dr. James Hite with a little information on the McCully family, a 1975 note from Hite to the Director of the Clemson University Libraries Gordon Gourlay and Gourlay's May 19, 1975 letter to Hite acknowledging the donation of the collection.