Records of Toyne Carter and Co comprising register of shareholders and Directors' minute books, 1921 to 1958; balance sheets and profit and loss accounts, 1924 to 1975; cash books, ledgers and journals, 1896 to 1968; wages and salaries books, 1944 to 1971, and a broker's commission book, 1951 to 1972. The bulk of the collection relates to the china clay trade, including a volume listing cargoes to the United States, via Liverpool, 1899 to 1903, and direct from Fowey, 1904 to 1952, together with detailed accounts of the same, 1926 to 1935, and 1966 to 1973; cargo manifests, 1931 to 1961; and Bills of Lading, 1958 to 1967.

There are also accounts of shipments to Holland, 1925 to 1972; to Italy and the Mediterranean, 1924 to 1939 and 1948 to 1959, together with details of cargoes lifted by 'general' ships, 1922 to 1970. There is a small amount of correspondence, numerous loose papers, cables, invoices, vouchers and receipts, chartering circulars, 1926 to 1928; chartering records, 1925 to 1934; Charter Parties, 1929 to 1935 and 1947 to 1972; details of ships cleared through customs, 1939 to 1971; a continuous series of disbursement books of ships whilst loading at Fowey, 1909 to 1970; and a large number of cargo plans demonstrating the care which was needed to stow china clay. In 1947 the company took a controlling interest in the Fowey Tug Company, and the collection contains balance sheets and profit and loss accounts, account books, towage rates and tonnage sheets for this undertaking, 1947 to 1960. At different times, members of the company held appointment as Vice-Consul to several European countries, and surviving records of this office include German Seals of Appointment, 1896 to 1926. Tape recordings of conversations with one of the firm's employees and with D R Carter (1901- ), son of one of the founders, who joined the business in 1919, complete the collection.