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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.

Papers dealing with Johnson's public life in New York City and in the New York State Senate. While Assistant Alderman, Johnson received numerous letters of application from citizens seeking patronage for a variety of municipal offices, ranging from requests to be a night watchman to a position as a municipal court justice. Also, letters, reports, and other documents relating to various municipal services such as health, welfare, fire fighting, street maintenance, water, sewers, railroads, ferries, and stage coaches. Some letters and documents concern Whig Party politics in the 3rd Ward. Johnson's correspondence as a New York Society Library Trustee refers to the proposed merger with the New York Athenaeum. Also, twelve items relating to his term in the State Senate, covering taxation and control of foreign laborers.

The records of W.R. Grace & Co. cover the rise of the Grace shipping business from 1864 until World War II. The early correspondence concerns all aspects of the shipping business in New York and South America, mining interests in Peru and Chile, the railroad in Costa Rica, the inter-ocean canal planned for Nicaragua, and political interests throughout Central and South America. There are letter books, correspondence, and scrapbooks of clippings for all aspects of W.R. Grace's career. There are minute books and other documents for more than 50 subsidiary companies owned by W.R. Grace & Co. or by family members. The papers of Joseph Peter Grace (1872-1950) continue the business, family, and philanthropic activities until 1942. There are also 20 reels of motion picture film about the Grace Co. South American interests in the 1950s.