This collection consists of a single letterbook maintained by Levin Clarkson, of New York City. The bound volume contains copies of letters written by Clarkson while acting in capacity as executor of the estate of his uncle David (probably David Clarkson). Most of the letters are addressed to other family members, including David Augustus Clarkson, Augustus L. Clarkson, Elizabeth Clarkson, and Lavinia Clarkson. Other letters are addressed to C. N. S. Rowland and R. A. Stone. Most of the letters relate to various facets of the estate, including Utica Railroad stock, real estate, and pew rentals at Trinity Church and St. John's Chapel, New York. (The letters to R. A. Stone appear to relate to management of a farm.) Also included are statements of the estate accounts.