The collection contains two letters to a relative by Johnathan B. Beckwith. Both letters feature discussion of family business. Beckwith is attempting to act as an agent for a family member interested in estates in Virginia, but writes of how local troubles seem to be preventing him from success in 1861 and 1866. What dominates Beckwith's letters are his sentiments towards the charged climate in Virginia in 1861 during the American Civil War and his dissatisfaction with post-bellum Virginia and West Virginia in 1866.

The 1861 letter is to Jennings Beckwith in Texas. The letter opens with talk of business. Beckwith details his inability to find a lawyer to represent Jenning's interest in the Summers estate. He also admits that while he is capable of examining the paperwork involved, he is not able to travel to Putnam County due to poor weather, and perhaps more importantly, because Virginia is "just on the eve of a civil war along the border here." Beckwith writes of the growing militias, the rumors of aid from sympathetic states like Ohio and Pennsylvania, and application of the "infernal traitors" to Lincoln for troops. He mentions leaving the area with his wife and daughters, but cannot think of a safe place to take them. At the same time, he emphasizes his and his sons' staunch support of "the Old Commonwealth" versus those "against the south" around Parkersburg. Beckwith's brief return to business is again interrupted by his observations on the troop concentrations in Virginia and his fears about losing his land to northern soldiers, who may receive it as a reward for service. He closes with descriptions of what he has heard of happenings in "Meriland" [sic] and promises to write updates as the action progresses.

The 1866 letter to "Uncle" centers around Beckwith's concerns about the lawsuits he is facing. His uncle's interests in the Summers estate are still uncertain, as everything has been delayed by the war. Beckwith writes of his dislike for the officials and government in West Virginia and (again) of leaving. He ends the letter with an update on his family. The postscript refers to the will of "Uncle William"–likely Jonathan's father's brother, William Beckwith.