Correspondence, minutes and a circular regarding the debts of the insolvent Hengtai (Hingtae) hong, in particular the payment of interest on the debt to Jardine, Matheson & Co., and the position of Lancelot Dent on a committee appointed to examine the accounts of the Hengtai hong; dated Canton, Hong Kong and Macao, 1837-1842. The documents include copies of correspondence between Jardine, Matheson & Co., Major G.A. Malcolm, Lancelot Dent and J.R. Morrison; minutes of the first meeting of the committee appointed to examine Hengtai's accounts with foreigners; and a circular from the foreign (i.e. Western) members of the committee for the information of creditors. There is also a memorandum regarding a dividend of the debts of the Hengtai, Kingqua and Mowqua hongs, Canton, 4 June 1843. The documents include reference to J. Archer; C. Fearon; H. Green; Howqua; and Henry Pottinger.