The collection is made up of a letter book containing the letters of Ovid T. Simmons of Saugerties, New York. The letters are related to the business of Ovid T. Simmons during the American Civil War. Many of the letters originate from the Ulster Iron Works in Saugerties, where Ovid Simmons worked as manager. Simmons writes about everything from problems with his wife to labor issues. Some of the letters were written by John Simmons, Ovid's father.