Stacy Hepburn Letters consists of seven letters and three other documents. The letters are dated Dec 12,1784, Aug 9, 1785, Aug 20, 1785, Aug 27, 1785, Feb 21, 1786, Jun 1, 1790 and Jul 5, 1790. They are all written by Hepburn to the New York firm of Messrs Stewart and Jones, merchants. Most make some brief mention of a Mr. Low, no doubt another merchant (several merchants by the name Low are listed in the work, OLD MERCHANTS OF NEW YORK CITY, by J.A. Scoville.)
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