This collection is arranged chronologically by year.

The majority of the documents are financial documents and correspondence to James H. Irby from various buyers and sellers of his cotton. One of the reoccurring names throughout this collection is W.C. Dukes and Sons, a Factor & Commission Merchant, Atlantic Wharf, Charleston, who appears to be acting as a middle man in the sale of Irby’s cotton. The majority of the financial documents display how much cotton was sold and the pricing. Each financial document is titled: “Sales ____ Bales Cotton a/c Col. J.H. Irby” and the correspondence is in traditional letter format.