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Records of Duncan Macneill and Company, including partnership deeds; correspondence; financial accounts; annual reports; agreements; and valuations of tea companies managed by the company.

Records of J. B. Barry and Son, including partnership deeds, correspondence and financial accounts.

Records of both companies including articles of association; annual reports; financial accounts; maps of tea gardens; goods ledger; produce ledger; tea companies' ledger; correspondence and legal papers.

Also records of John Mackinnon's trusts and Duncan Macneill's trusts.