Consists of a collection of financial documents and letters recording the accounts of Daniel Chamier, the Commissary General of the British Army in North America during the Revolutionary War, and demonstrating how British forces in America were provisioned from 1774 to 1777. The collection documents Chamier's efforts to provision British forces in America from Nova Scotia to Florida, including logistical aspects of how supplies were paid for, arranged, and disbursed, as well as the efforts of Chamier's heirs to be compensated for the monies he personally spent during the war. Materials are dated from 1777 to 1798, though their contents largely pertain to the period from May 25, 1774, to May 24, 1777, during Chamier's tenure as Commissary General. Most of these materials were created and assembled by Chamier's heirs and family members after his death in an effort to gain reimbursement for the thousands of pounds sterling from his personal fortune that Chamier expended during his service.

The accounts of Daniel Chamier's service provide very detailed information about how the British Army was provisioned in the early years of the war, and include expenses for forces under the command of General William Howe, as well as generals Charles Cornwallis, Henry Clinton, Thomas Gage, Frederick Haldimand, Eyre Massey, and Hugh Percy. The most detailed documents in the collection are two primary accounts of Chamier's work as Commissary General, both covering the period from May 25, 1774, to May 24, 1777, one in the form of a parchment roll made up of fourteen membranes (skins), totaling 43 feet in length, completed in 1794-1795, and the other a fifty-seven-page manuscript register of expenses, completed in 1798. There are also two letters of Daniel Chamier during his service as Auditor General, as well as eighteen additional documents, calculations, and letters describing the efforts made by Chamier's heirs to clear up his accounts with the British government after his death. Family members involved in settling Chamier's accounts include his son Daniel Chamier Jr. and nephew John Chamier, along with Edward Smith, an attorney for the Chamier family.

The role of the Commissary General was central to the functioning of the British Army in North America since the availability of supplies influenced military strategy. Chamier was responsible for receiving provisions sent from Britain and then distributing them to British troops in America, as well as for securing provisions in America as he could. The accounts in this collection detailing Chamier's total disbursements indicate that his Commissary General office made payments in the amount of more than 300,000 pounds. They record the names of hundreds of provisioners who were paid hundreds of thousands of pounds for their services to the British Army in America, as it grew from a relatively small force to an army that controlled large parts of the American colonies by the end of 1777. Chamier was assisted in his duties as Commissary General by a number of deputies, with specific assistants in charge of provisions, fuel, cattle, forage, and other supplies. Of primary importance with regard to Chamier's career, and to the materials in this collection, is the issue of funding and the expenditure of funds. The state of accounts of the British Army was complex, and commissaries general were often accused of corruption. Chamier and his assistants were paid a small salary, and Chamier was often required to use his own considerable fortune to secure necessities such as flour, rice, beef, and other provisions, as well as for rents, postage, travel charges, books and stationery, and other expenses, further complicating the process of accounting for funds.

Upon Daniel Chamier's death in 1778, his estate was held by the Chancery Court, and a final settlement was not made until 1794. Amounts paid out by him during the war for which there were no vouchers were charged against his estate, and his heirs were left with 2000 pounds out of an estate valued at approximately 1 million pounds.