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Correspondence, financial papers, and legal documents, concerning William Sims' extensive plantation holdings in South Carolina. Includes two account books. Correspondence is primarily related to business matters, including cotton trade and prices; the price and availability of slaves; and the beginnings of a textile industry on the plantation. Local and state politicians in South Carolina are often mentioned, as is the general economic plight of the Southern planter in the period (ca. 1819-1830), and currency problems in the state (ca. 1826-1830). One personal letter effusively describes newly settled land in Mississippi and the quality of the cotton grown there.