Predominantly contains correspondence to either Mary or Hannah Gibbons. However, four letters are to their brother Joseph Gibbons, one of which written by Mary and Hannah. The subject of correspondence ranged over various topics, though most concern updates on family and friends, illnesses, books read, weather, farming, land division, rents, work, charity work, and discussions of travels. Religious discussion is also present, as well as business letters. Mentions steamboat accident on Lake Erie and the publishing of J. Gibbons mountain travels in the Inquirer. One letter from Granite Hill mentions a book on slavery, teaching theories and "civilized" American Indians. These letters give much insight into the everyday lives of a group of Quakers during the nineteenth century, and in particular the lives of Quaker women.