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Correspondence, manuscripts, memoranda, receipts, certificates, financial and legal documents, envelopes, clippings, pamphlets, and other printed materials dealing with social and family relationships, the sons' education, professions, and military careers, the Mexican-American War and the Civil War, real estate and financial matters, and with the deaths and bequests of various family members. Among the cataloged correspondents are: Alexander Hamilton, John Church Hamilton, Gen. Schuyler Hamilton, Ralph Isaacs Ingersoll, Charles Augustus Peabody, Gen. J. Fred Pierson, Gen. Winfield Scott, Martin Van Buren, and a manuscript by George Washington.

Letters written to Gay from political and literary contemporaries such as Horace Greeley, Charles Sumner, and William Bryant; reports in letter form from his reporters at the front during the Civil War; and personal correspondence including many letters from his wife, Elizabeth Neall Gay. Letters written to Mrs. Gay from family friends and business associates including many from her husband. Correspondence of other members of the Gay family including Walter Gay, Sarah Gay, and Allan Gay. Diaries, notebooks, and journals of Sydney Howard Gay.