This series consists of the business records of Eu Tong Sen Ltd. They are arranged in 7 subseries including financial papers, auditor’s reports, bank statements, sales of property record, rent books, property repair documents, insurance papers, tax records, invoices and receipts, letters and telegram and other miscellaneous items. Most of these business records are printed, typed or handwritten in English and are kept in files or in bound books created at the time.

More than one-third of the fonds materials are records regarding rent-related matters and repair works of Eu Tong Sen’s properties primarily in Hong Kong. Two files hold invoices and bills from contractors, repairers, parts makers and workers relating to property repair projects. There are 3 notebooks, one records details of the repairs and maintenance specifically of Euston (one of Eu Tong Sen’s former homes) for the period 1958-1961; one of sundry repairs in 1940-1941 and one on final checking of rent receipts each month (1947-1951). There is a large quantity of counterfoils of a total of 76 receipt books in regard to the rent and rates collected from tenants of Eu’s renting premises between 1945 and 1960 (excluding 1951, 1952, 1957 and 1959) plus those of a receipt book for water bill payment in 1940. Four other books keep the carbon copy of the issued letters to tenants who are in rent arrears during the years 1946-1950 and 1952-1955. One thick file contains copies of Certificate of Standard Rent issued by Rating and Valuation Department together with carbon copy of the company’s rent increase notifications to individual tenants in 1953 and 1954. Tenants’ signatures in reply to these notifications are attached.

Also kept in this series are records of crown rent, property tax, profits tax, rates and conservancy fees arranged by year in file for the period 1950-1963.

Materials also include correspondence between the company and relevant government departments, architect, surveyor and others regarding the bidding and development of crown land, erection of houses, road widening, site leveling, temporary pier construction etc. and the handling of complaints from residents affected by construction works.

There are some miscellaneous items of the company such as key borrower registry, stock inventory of stationery, mail despatch register book and more plus 3 artifacts (3 name chops).