Correspondence arranged in alphabetical order, as set out below. The number of items is given in brackets.
- Alsop, Richard
- Anderson, James, of Bankhouse, Dumfries, Scotland (4)
- Austin, Mr, of Manchester, Lancs (2)
- Bell, John, & Co., of Belfast, Ireland (14)
- Boulton & Watt, of Soho, Birmingham, Warw (2)
- Brettell, Joseph, & Son, of Birmingham, Warw (1)
- Buchanan, Robertson, of London (1)
- Campbell & McLean, of Paisley, Scotland (20)
- Campbell, Archibald, & Co., of Glasgow, Scotland (2)
- Campbell, D., of Preston, Lancs (1)
- Cannon, William, of Chowbent, Lancs (1)
- Caulan, P., of Dublin, Ireland (3)
- Clarke, James (1)
- Colville, Thomas, of Manchester, Lancs (1)
- Davis, G., of Salford Cotton Mill, Salford, Lancs (1)
- Drake, C., of London (2)
- Gemmill, Robert, of Belfast, Ireland (11)
- Gibson & Brown, of Paisley, Scotland (1)
- Gray, Matthew, of Belfast, Ireland (1)
- Hamilton, Hill, of Belfast, Ireland (10)
- Handyside, James, of Glasgow, Scotland (4)
- Hannay, George, of Bangor, Ireland (4)
- Heywood Brothers, of Manchester, Lancs (1)
- Houldsworth, H., of Woodside (1)
- How, John & Thomas, of Green Castle, Belfast, Ireland (7)
- Income Tax material (7)
- James, Nathaniel, & Co., of Liverpool, Lancs (1)
- Kelly, William, of Glasgow, Scotland (18)
- Kennedy, James, of Glasgow, Scotland (2)
- Kennedy, John, of Glasgow, Scotland (1)
- Kennedy, Robert, of Glasgow, Scotland (4)
- Kerr, Adrian, of Paisley, Scotland (1)
- Knox, John, & Sons, of Glasgow, Scotland (1)
- Lang, John, of Liverpool, Lancs (1)
- Livisey, John, & Co., of Walton (1)
- Lowther, Justin, of Liverpool, Lancs (1)
- M'Culloch, & Co., of Bangor, Ireland (2)
- M'Gowan, James, of Belfast, Ireland (6)
- Mandell, Daniel, of Ulverston, Lancs (3)
- Marsh & Son, of Liverpool, Lancs (2)
- Mason, Edward, of Liverpool, Lancs (1)
- Monteith, James, of Anderstown, Glasgow, Scotland (1)
- Nair, Craig, & Co., of Glasgow, Scotland (1)
- Naylor, Thomas, of Liverpool, Lancs (2)
- Orr, Robert, & Co., of Paisley, Scotland (4)
- Pass, Samuel (1)
- Pearson, Thomas, of Old Field Lane (1)
- Pemberton, John, of Liverpool, Lancs (2)
- Rose, Henry, of Congleton, Ches (1)
- Salvin Brothers, of Castle Eden, Durham (5)
- Smith, Robert, of Paisley, Scotland (4)
- Stuart, Adam, of Liverpool, Lancs (1)
- Thompson, Robert, of Newtownards, Ireland (2)
- Thomson, Archibald, of Liverpool, Lancs (1)
- Tucker, Samuel, of Belfast, Ireland (2)
- Turner, John, of Bolton, Lancs (1)
- Underwood Spinning Co., of Paisley, Scotland (1)
- Warbrick, George, of Liverpool, Lancs (1)
- Warhurst & Co., of Ulverston, Lancs (2)
- Watson, Sons & Russell, of Preston, Lancs (23)
- Whitehouse & Galan, of Liverpool, Lancs (1)
- Wood, John, & Son, of Bolton, Lancs (2)
- Wood, William, of Carlisle, Cumb (1)
- Unidentified
- For Conservation (17 items)