The letters largely concern Sir David Dalrymple, Lord Hailes' literary and historical activities, but also including material on his legal career and family. Correspondents include leading literary and scholarly figures of the time in both Scotland and England. The letters to 1751 are mainly from friends in Utrecht and Berne, there are also letters of condolence on the death of Sir James Dalrymple, 2nd Baronet, in 1751.