The letters deal almost entirely with the affairs of the Gibson family and their relations (Balfours, etc.), but contain allusions to the state of trade and building in Edinburgh due to the war (folios 6, 10, 19). At folio 40a is a letter, 1794, of another son, John, merchant in Danzig, to his mother, describing the Polish rising of that year. The letters are illustrated by modern photographs of Pilrig House, Peggie's Mill at Cramond, family portraits, and Danzig. The volume containing them appears to have been made up about 1910.