Four enclosures to the lettercopy book contain account information for Smith's clients George Austin, James Poyas, Alexander Taylor, George Smith, and Edward Darrell. Note that a list of the letters and the major topics they address is included as an appendix to this inventory. Many of Smith's letters prior to and during the Revolution contain valuable information on mercantile affairs. A few letters also appear to merchants in New Bern, North Carolina. These letters discuss prices of produce and merchandise, supply and demand, and various methods of making payment, usually by bills of exchange or by shipment of supplies.
Much discussion appears concerning the difficulties and shortages of colonial circulating medium.
The letters contain information on the valuation, rents, and sales of several properties in Charleston, and of a number of plantation lands. Of particular interest is a large number of letters concerning Smith's position as resident manager of at least two plantations owned by George Austin of England. Frequent letters to Austin discuss the purchase of slaves, crops, slave illnesses, and other plantation news. John Moultrie was lieutenant governor and acting governor of East Florida. By some means only partially revealed in the letters, Smith was able to prevent the confiscation of the estate even though Moultrie continued as a British official throughout the war and lived in England after the war.