James
James is an earnest young man with a wife, and they live together in Nantucket. He writes about life in America to Mr. J.B., who lives in Europe. His descriptions include the flora and fauna of the island, life in tension with the natives, the horrors of slavery, the nobility of American freedom and the belief in equality, and eventually, the coming of war. He leaves the community during the Revolutionary War to find refuge with the natives.
Mr. F.B.
This is the person who originally asked James to write him letters. He wanted to travel to America, but was unable to. James was a pupil and a friend to Mr. J.B. Sometimes the reader gets to read Mr. J.B.'s responses, like when he asks James to categorize some descriptions of the local snakes, or when he explains that he doesn't mind if James isn't a great writer. He just likes to be in community with him.
The Quakers
The Quakers are a group of religious mystics who lived in the colonies whom James encounters during his life and travels. He writes home about them, telling Mr. J.B. that they are a strange crowd with unique practices. They are perplexing to him, and they are a portrait of an essential aspect of early American life—freedom to practice religion in whatever way they see fit as a community. Although their community is practicing a version of Christianity that seems open-minded to James, they are a strict community.
The botanist
James receives a guest in Nantucket, a botanist from Russia who comes to study the flora of the New World. James tells about his aspect and his point of view, and he also writes himself about the plant life. The stranger adds a unique perspective, because he isn't contrasting America with England. He's contrasting America with Russia. The letters explain how this insight changes James idea of America.