Their content is mainly official and consists of account rolls of the Treasurer of the Chambers, 1762 to 1770, and an account made as Treasurer of the Navy, 1776 to 1777. There are some miscellaneous papers and a few letters, some personal and some official, relating to the settlement of Elliot's naval accounts. There are other papers relating to Elliot as Treasurer of the Navy and as Lord of the Admiralty in the National Library of Scotland.

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Administrative / biographical background
Gilbert Elliot was called to the Scottish Bar in 1743 He entered Parliament in 1753 as Member for the county of Selkirk, but from 1765 until his death sat for the county of Roxburgh. In 1756 he was appointed a Lord of the Admiralty until 1761 when he became a Lord of the Treasury. He also became Treasurer of the Chamber in 1762 and, in 1766, Keeper of the Signet in Scotland. In 1770 he was made Treasurer of the Navy, which post he held until his death.