Invoice book of merchant Richard S. Smith (1752-1796), of Philadelphia, Pennsylvania, recording items imported from various cities in England, and charges related to shipping them to the United States, dated from 1792 to 1811. Goods he acquired included linen, woolens, silk, velvet, ribbons, nails, and tableware. There are also credits and debits to the estate of Richard Smith, dated 1796-1811, which include payments for household upkeep and day labor by his widow, Hannah Smith, and son Joseph Smith, who were his executors.

Richard S. Smith (1752-1796) was a merchant active in Philadephia, Pennsylvania, in the 1790s. He imported items from England including fabric and tableware.