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Letters written to Gouverneur Morris from many of his contemporaries including George Washington, Thomas Jefferson, Thomas Paine, John Paul Jones, Nathaniel Greene, Philip Schuyler, Robert Morris, George Plater, William Short, William T. Franklin, and Thomas Pinckney. Letters from Gouverneur Morris to George Washington, John Jay, Lafayette, Philip Schuyler, Nathaniel Greene, and others. Personal correspondence from Madame Foucault, John Parish, and others. Manuscripts and documents relating to events in which Morris was a participant or interested party such as the Genet Affair and the "Lost Million" Affair; diplomatic correspondence with French ministers of foreign affairs, 1792-1794, and miscellaneous articles and reports by Morris, many on public finance and economics.

The collection is equally divided between letters written by members of the Otis family and letters and documents relating to them. The earlist item is a 17th century marriage settlement and there are a few letters written in the 19th century. The bulk of the collection, however is from the second half of the 18th century. The largest number of letters were written by Joseph Otis (1726-1810), his brother Samuel Allyne Otis (1740-1814), and their father, James Otis (1702-1778). There are a few letters from and relating to Joseph's more famous brother, James Otis of Boston (1725-1783) who was one of the more colorful and incendiary figures in pre-revolutionary New England. Also, letters and documents of George Washington, John Bradford, Josiah Quincy, and Edward Wigglesworth. The letters deal largely with legal and business matters, but there is some comment on events of contemporary interest.