These documents are the declaration and the power of attorney concerning the administration of the estate of James Stephen. The declaration was sworn by James Allan and Richard McCulloch (who were both clerks in Glasgow) on 22 October 1851. They declared that they witnessed John MacDonald (merchant in Glasgow), Walter Scott Lorrain (merchant in Glasgow), Robert Duff (merchant in Singapore), William MacDonald (merchant in Glasgow), Robert Bimming, and Henry Constable name and sign the power of attorney dated 21 October 1851, which was annexed to their declaration. These documents are part of a collection of legal documents from the 19th and early 20th centuries which provides a glimpse into the work of the notable personalities who left their mark on Singapore’s legal history, and the economic and other transactions undertaken by ordinary immigrants in 19th century Singapore that tell stories of misfortune and indebtedness which would otherwise have disappeared from history.