The collection consists of forty-nine letters written by the brothers of the Smith family of Carroll County, Virginia, mostly while they served as soldiers for the Confederacy during the Civil War. A majority of the letters are written to one of the brothers, Stephen Mitchell, from encampments in Virginia. Other correspondents include: their father Alexander; Stephen's wife, Mary; and two sisters, Sarah (Sallie) and Polly.

Most of the letters are reports of recent events in camp and daily life, frustrations with the "soldier's life," and inquiries for news and letters from home. The letters also share information on family and friends from Carroll County who are serving with the brothers. William's letters include some description of the battles at Lewisburg and Chancellorsville. Letters to Stephen often contain discussion of the Home Guard and warnings to be cautious and avoid being dragged into service.

The collection includes one letter by John Nichols Ridgway of Franklin County, written in 1862. The collection also contains supplementary information about the Smith family compiled by Frederick R. Smith.