This collection contains photocopies of letters written by James Gallagher to his Father, Sister, Mother, and Aunt, primarily written while on Hilton Head Island and Morris Island, both in South Carolina. The letters are meant to update his family on his health and what he had been doing for the Union Army. This collection also contains photocopies of several receipts that were made out by two different undertakers from 1862-1863. One is made out to Jane Gallagher, likely for the funeral of James's father. There is also a photocopy of an 1895 reference letter for a John Gallagher from the General Foreman of the Rhode Island Locomotive Works in Providence, Rhode Island.