The Lewis Chemical Works was established by Sir James Matheson, proprietor of Lewis, to distil tar and paraffin oils from the abundant local peat. Sited above the south side of the River Creed, near Stornoway, it suffered, according to Morison's account, from incompetent management, lack of expert supervision, and peculation by imported employees, accumulating financial losses which led to closure in 1874.
Seven line drawings and plans (folios 2, 39, 40, 43, 47, 50, 61) are included in the volume.