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Correspondence and papers of Low. Both sides of the correspondence are almost intact from 1890 on, with copies of outgoing letters for the two previous decades. There are also four letterpress copybooks, numerous scrapbooks of clippings relating to Low's career and activities, a large number of photographs and other memorabilia, and printed and manuscript copies of many of Low's speeches. Also, contains ten boxes of Annie Low's (Mrs. Seth Low) business and financial correspondence, invitations and regrets, requests for donations, and bills for the period 1914 to 1930.

Collection of 8 manuscript checks on 7 sheets to various payees, chiefly for public utilities expenses; directed to Daniel Phoenix, the Treasurer, by order of the Common Council, and signed by Richard Varick, Mayor, and Robert Benson, Clerk; endorsed by payee on verso. 1793 July 29, to Lazalier & Williamson£7 8s 3d, from the pump fund for repairs to public pumps -- 1793 Sept. 30, to Edward Day£27 3s 7d, from the city contingency fund for making two cisterns at the City Hall -- 1793 Oct. 11, to Alsop & Hicks£9 1s, from the lamp fund, for lamp oil; an attached note indicates that the Common Council directs that no more whale oil be purchased for the lamps -- 1794 April 1, to Robert Valentine£12 7s 2d, from the street fund for carpenters work and materials at Broad Street common sewer -- 1794 Apr 1, to Latham Bunker£192 4s, from the lamp fund for lamp oil, and to Willson Rawson £617 3s 4d, from the lamp fund for lamp oil -- 1799 Aug 19, to the street commissioners£20 14s for expenses of the jury assessing lands taken for a new road in Harlem -- 1799 Sept. 2, to Alexander Phoenix£3 12s, for travel expenses to Harlem to pay proprietors for land taken for the new road.