This collection contains primarily the personal and official correspondence of Howard Remus Smith. Also in the collection are much of Hazel R. Smith's (nee Neu) correspondence with family and friends around the country, and financial papers of the Smiths. Of special interest is Smith's correspondence with Karl Ulmanis, president of Latvia and a one-time student of Smith's at the University of Nebraska. There is information about the Smith family in letters. Smith was active in the Congregationalist Church, and information on church activities can be found throughout the collection.

The collection also contains three volumes, one about Howard R. Smith, and the others about cattle, and a few photographs.