The collection contains eleven letters by George W. Benson, a Pennsylvania soldier stationed and hospitalized around Washington, D.C., Ohio, Virginia, and Pennsylvania between 1863 and 1865 during the American Civil War. The letters, written to his sister (whom he identifies as Sarah at one point), describe camp and hospital life but focus largely on personal matters.

The first six of Benson's letters were written from hospitals (Columbian College Hospital in January, 1863, and Camp Dennison, Ohio, early 1864). The letters focus largely on Benson's relationship with his sister Sarah and her daughter Kate, mentioning his desire to be with them at Christmas, thanking them for provisions, and enlisting their assistance in finding a wife.

Writing from Chambersburg (September 27, 1864) and Springfield Station, Virginia (March 12, 1865), Benson continues to focus on personal matters. His final letter is written from Shenandoah, Pennsylvania, on June 20, 1865. He describes his meals, noting that they "have had no provisions for the last five days but coffee and bread only, and for the last fifteen days . . . nothing but pork bread & coffee, and the bread is sour and haf [sic] baked at that." Benson adds that he has "experienced 16 years of the United States servis [sic] and I have never yet experienced what I have within the last month," and tells her that he is coming home in a few days.

The collection also contains a letter from R. [Rachel?] Chapman, sister of George Benson. Written from Buffalo, New York, on July 28, 1864, the letter is addressed to an unnamed sister and to George Benson, apparently living in Allentown, Pennsylvania. Chapman mentions hearing that Benson will soon return to the army. As the letter is addressed to both siblings, we may infer that Benson lived with his sister Sarah for some time in the summer of 1864.