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The Papers of P.E. Roberts consists of lists extracted from the India Office Letter Books for 1702 to 1753. These handwritten lists detail, for each year, all the East India Company ships sent out from Britain, their tonnage, the destination of each and the value of the cargo.

With the lists are two typed letters from Roberts to William Harrison Moreland, sent from Worcester College, Oxford. The first, dated 12 January 1924, explains that Roberts had been looking through old papers and had come across the lists which he had made about 23 years ago. Feeling he would not use them, he was about to dispose of them when he thought Moreland might find them helpful. He therefore asks if Moreland would like them. Roberts also comments on his admiration for Moreland's books on Indian Economic History.

In the second letter, dated 15 January 1924, Roberts thanks Moreland for his letter and writes to send him the extracts. Roberts recalls that he was working for Sir William Hunter at that time he made the lists and, that subsequently, he found the lists were accurate according to Hardy's Shipping Register.