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Contains notes and figures as well as an outline for the "Study of A.M. Smith and Company Limited Plant Operations."

Series contains the business correspondence of A.M. Smith and Co. and the personal correspondence of Albert and Fletcher Smith. The majority of the correspondence is business correspondence that was created by various officers of the company, including Albert Smith (President), Fletcher Smith (Vice-President), Arthur Power (Secretary-Treasurer), Evalds Andersons (Comptroller), and other employees,. Business correspondence is addressed to officers of A.M. Smith and Co. and clients and business partners around the world, but primarily in Central America. The subject of business correspondence covers all aspects of A.M. Smith's operations, including salt fish, fish importing and exporting, pricing and cost sheets, business transactions, shipping routes and schedules, insurance, and other company operations. Correspondence related to Acadian Fisheries, Smith Canneries, real estate ventures, and other business ventures of the Smith family may be extant. The personal correspondence of Albert and Fletcher Smith is also found in this series. Personal correspondence is addressed to various officers of A.M. Smith and Co., family members, and friends, and covers business and family activities.