The contents are as follows: (i) Letters, 1761-1779, of George Moir, Aberdeen (including factorial and estate matters) (folios 1); (ii) Letters, 1776-1813, of Patrick Orr (folio 80); (iii) Letters, 1809-1829, of James Farquhar Gordon, Edinburgh (folio 90); (iv) Letters, 1811-1817, of William Hutchison, Forfar (folio 140); (v) Letters, 1825-1853, of James Speid, and a few of Charles Will, partners in the firm of Speid & Will, Brechin (folio 152); (vi) Miscellaneous legal correspondence, 1774-1852 (folio 244).