Four daybooks of Benjamin Fowler, a Yonkers, Westchester County, New York merchant, including a general mercantile account book, 1807-1813; volume dealing primarily with the purchase of the sloops Belvidere and Emaline, 1810-1823; volume containing record of payments and earnings on the purchase of the Emaline, 1817-1824; and volume containing records of Fowler's dealings with another businessman, 1814-1857.

Contains correspondence, manuscripts, records, and publications related to the career of Lyman A. Spalding, a nineteenth-century Quaker merchant and abolitionist who lived in upstate New York. He was co-editor of the newspaper Plain Truth and established the newspaper Priestcraft Exposed and Primitive Christianity Defended.

Papers are largely concerned with the administration of his estate, and include a detailed inventory, and documents relating to litigation over the mortgages and notes.