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Correspondents include Gilbert H. Stewart, A. H. Mason, Francis Palgrave, J. Howard Suydam, Aleide Beets (to Mrs. Mitchell), Robert H. M. Dawbarn, B. Johnson Barbour, Arthur Young, William W. Polk, A. T. Chur, Florence K. Howland, Horace Elisha Scudder, Charles Leonard Moore, Mrs. John D. Early, Oliver Wendell Holmes, Henry Clay Trumbull, Emily B. Peck, John Herbert Claiborne, Mrs. J. W. McElravy, Isaac H. Cathier(?), Henry O. Marcy, George E. Gibbon, Dickson, Daniel C. Gilman, and J. M. Ashley.

Includes correspondence and statement regarding a dispute between Julian S. Carr and Benjamin N. Duke over claims made about the American Tobacco Company, and a statement comparing cigarette sales for branches of the American Tobacco Company from April 1891-April 1892.