The records are manuscript volumes, one for each of the first three municipal districts. Each volume is arranged by square, with an outline map of each square (showing square number and/or bounding streets), with the names of the merchants operating in the square (and his partners when applicable), the nature of the businesses conducted, and the exact locations (exact address, fronting street, or corner) of those activities. Also indicated is whether or not the merchants were residents.

Included in this series is a single volume, representing the First District only, of uncertain origin (it may actually be a record of the Street Commissioner's Office) date (it was determined at one point to be an 1860 record, but that date appears to be highly questionable). This volume is arranged by square (showing bounding streets only--no square numbers), with the names and occupations of the various merchants indicated within each square.