This collection consists of one letterbook, 1821-22, which contains 52 letters copied and signed by William S. Wilson, which are mostly written to his uncle Francis Thompson with some accounts and records enclosed in the letters; four day books from Dec. 24, 1821 to April 6, 1829; and two cash books and ledgers of accounts dating Jan. 1, 1828 to Dec., 1829. The material is all dated from Philadelphia and mention is made in the letters to a brother Edward, a co-signer in certain situations. The material was donated to the Academy by the heirs (Mrs. Alfred L. Mathias and Mr. & Mrs. William Alrich Price of Chester, Pennsylvania) of Rathmel Wilson of Newark, Delaware. This William S. Wilson was a contemporary of Thomas Bellerby Wilson and the material found with the latter's papers at the old home in Newark. It is recorded that Thomas Bellerby Wilson had four brothers, Rathmel, Edward, Charles and William. Edward was suppored to have been the business man in London and William, at certain periods of his life, represented the brothers in Paris. He was referred to by contemporaries as William Wilson of Philadelphia. No attempt has been made to index the material beyond counting the number of letters which were signed by William S. Wilson.