The records of Andrew Clow & Co. include invoices, receipts and correspondence with various merchants, including Matthew McGown & Co. (London), Patrick Morrogh & Co. (Corunna, Spain), B. Doüat, Labate & Planté (Bilbao, Spain), Rathbone & Benson (Liverpool), Corrie, Gladstone & Bradshaw (Liverpool), Parish & Co. (Hamburg), B. Martin l'ainé & Cie (Montpelier, France), James Brown (Richmond) and William Wilson & Co. (Alexandria, Va.). There are also letters, mainly of Andrew Clow, David Cay, Edward Hewitt, John Brown, John Travis, William Cramond, William Sonntag, Josiah Watson & Co., Philips, Cramond & Co. and Leamy & Holmes, primarily discussing the payment of debts and market perturbations of the early 1790s.

Many of the papers relate to the settlement of the estates of Andrew Clow and David Cay, including correspondence with creditors, especially Thomas Astley, statements of executors, and accounts. There is a bill of complaint and other papers relating to a suit by Cay's executors against Joseph Hadfield of London.

Also included are: a letter of James Matthews (1790) concerning the correct type of barrel in which to ship flour; record of goods shipped from Liverpool in the ship Grange; data on trade in wine and brandy from France and shipment into that country of Virginia tobacco, sugar, rice, mahogany, logwood, coffee, cacao, and codfish from America (1804); notice of the Privy Council of Great Britain prohibiting the importation of foreign wheat and flour (1790), sale of coffee, sugar and tobacco at Hamburg (1793); and account with Morris & Miercken for sugar (1793).