The Allcott family papers consist primarily of letters to Sidney S. Allcott from his brother William and from business associates in Massachusetts and New York. Allcott was involved in land speculation in Eaton and Calhoun Counties, Michigan, and he built the Emerald Mills on Bear Creek in 1848. The correspondence gives a clear picture of the economy in the years 1835-1850, especially with respect to money and banking. Many of the letters discuss market prices, transportation costs, and the demand for wheat, flour, and other commodities.