This collection contains four Civil War letters and a small diary of Josiah B. Smith, kept during his service as a bugler in the 8th Michigan Cavalry in Tennessee and Kentucky. The letters were written to Josiah's wife, Mary A. Smith. In the diary, Josiah writes about daily duties in camp, his letter writing schedule, and the condition of his health. The collection also includes an official copy of his enlistment and discharge papers.

In addition, receipts for taxes on land in Newaygo County, Michigan, belonging to John, Myron, and Romanda Carpenter, early settlers in the area, are also included.