The contents are as follows:

(i) Accounts, receipts and other papers, 1788-1800, of transactions through James Hay, Writer to the Signet (folio 1);.

(ii) Legal accounts with John Hay and George Donaldson, Haddington, 1791-1800 (folio 104), and James Ferrier, Writer to the Signet, 1797-1799 (folio 111);

(iii) Accounts, receipts and other papers, 1789-1800, of transactions through John Hay of Hopes (folio 112).