This folder contains 44 letters written between May 24, 1872 and January 22, 1873. They were sent by Austin Corbin of New York City to J.B. Miller of Montezuma, Iowa, regarding loans made for mortgages. Mr. Corbin was a banker and railroad executive, while Mr. Miller was apparently a lawyer handling financial matters for a third party. Mr. Corbin was a stickler for details and, although the tone of the letters is generally professional and cordial, he sometimes expresses anger and frustration at errors made in filing papers by both Mr. Miller and his unnamed clerk.