The papers chiefly consist of correspondence relating to the period after the death of Hugh Seton's wife, Elizabeth Seton, 12th of Touch, when Hugh removed to London and incurred debts which were to lead to his bankruptcy and the subsequent sequestration of his estates in 1788. Also included are letters concerning his visit to Turin of 1775 (folios 1-10), and his wine trade in Boulogne under the name of Charles and Hugh Smith (folios 27-28, 71-74).