Letters, accounts, notes of sales, certificates of damage to goods, and invoices from Gaskell Johnson and Co. of Pernambuco, Brazil. General contents are as those in OWN3/2/4/15, and reference is also made to: insurance of goods, and Owens's objections to their insurance rates and duties; sugar received as payment due to their failure to obtain bills of exchange; the new Emperor of the Brazils.
/20 has a damaged penny black stamp attached.