Written from China to his family, the letters of James Bancker contain descriptions of the social life of the Americans and English in China, of Hong Kong after the British acquisition of that place, and of anti-British riots in Canton. A long letter describes the outward voyage from New York to Canton; several letters given an account of a visit to the Philippines; and there is a partial journal of Bancker's return home through the Red Sea.

This collection of correspondence, accounts, and certificates primarily concerns the China trade of Talbot, Olyphant & Co., New York, and Olyphant & Co. and Gordon & Talbot, both of Canton, China. The papers also concern their missionary endeavors in China and the vicinity.