The sous-fonds is comprised of correspondence arranged alphabetically by correspondent, primarily consisting of letters received, including letters from: Commission merchants in Montreal handling butter and wool on consignment, e.g. Ayer & Beattie, J. H. Mooney and J. & W. Gunn. A number of letters are fom Prince Edward County from David Smart, prominent lawyer, friend and brother-in-law. There are also a number of papers dealing with the running of McIntyre's business, including accounts and receipts from suppliers including such firms as: Haldimand Distillery; Frontenac and Portsmouth Breweries; Commerical Mills Distillery; Converse, Colson and Lamb; Drennan's Penitentiary Cabinet Warehouse; R. M. Horsey; Otto Kapp & Co.; and Western Tray Company. There are also business records, accounts, receipts and some material relating to lawsuits and of a personal nature. There is also a small amount of material pertaining to customer's accounts and 4 letters of a personal nature from family members.