This collection consists of a single ledger maintained by an unidentified shipping merchant operating in Havana, Cuba, during the early 19th century. Included are descriptions of transactions, with name of ship and shipmaster, goods shipped, destination, and date. The shipments were overwhelmingly bound for merchants in Boston, Massachusetts, and consisted largely of coffee and cigars ("segars") but also included candles, lard, sugar and other goods. The ledger entries suggest that the volume belonged to the firm of Miralla & Co., later operating as Miralla, Knight & Co. A later owner used the volume as a recipe book, pasting into it recipes clipped from newspapers. Many of these were later removed, causing damage to the ledger, but several remain.