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This collection contains invoices, receipts and some related correspondence from wholesalers, specialist providers and other commercial outlets mainly in Limerick city and county, but also in Dublin and England accrued by John McCarthy in his role as farmer, publican and baker. The documents date from the time of the Irish War of Independence (1919-1921) and Irish Civil War (1922-1923) and reveal the way in which these conflicts interfered with commerce and trade and the availability of certain goods such as sugar and flour. It also provides insights into the commercial life of the country in its first years of independence, the cost of goods, the range of commercial outlets available and the rise of the large department stores.

The collection comprises papers relating to C Company 2nd Limerick City Battalion Mid Limerick Brigade 1917-1924 and includes narrative accounts of the Brigade activities during the War of Independence and information on the reorganisation of the Limerick Brigades during and following the Civil War. The collection is unusual as the anti-Treaty IRA was considered to be an illegal organisation and their records as a consequence were usually kept secret.

The collection comprises primarily correspondence between Frank Aiken, IRA Chief of Staff; Mr McAuliffe Acting Officer Commanding Limerick Brigade IRA; and Maurice Twomey Inspecting Officer. They are almost solely concerned with the reorganisation of the IRA command structure in Limerick, Clare and Kerry owing to the shortage of men and equipment during and following the Civil War.