The collection comprises two medical documents and forty-five letters written by Ingraham P. Smith from 1861 to 1865 and penned to his mother Mary Ann and his sister, Mary E., also known as Libbie. Additionally, a June 29, 1862 letter written by his brother Jerry, of the 51st New York Volunteer Infantry, is included in the collection. The letters and medical documents are arranged chronologically. There are no envelopes with this collection. This collection has been digitized and is accessible from the New York Heritage Digital Collection.

Ingraham’s first three letters were written while attending school in Middlefield, New York. He is concerned about his mother’s health, mentions family and friends who have visited, and indicates he has not heard from his brother Jeremiah (also referred to as Jerry) who is a soldier in the war. Smith discusses enlisting as well, because he believes a volunteer will receive much better pay than a soldier being drafted.

Smith’s letters as a soldier describe troop movements and destinations, the capture of confederate soldiers, camp life, and information about battles, such as the Battles of Fredericksburg and Spotsylvania Courthouse, and the Wilderness Campaign. Several notable individuals, such as President Abraham Lincoln, Ulysses S. Grant, George Meade, Philip Sheridan and Jefferson Davis are mentioned.

He writes of family matters, such as concern about his sister Rebecca purchasing and running a farm, advises sister Mary about her responsibilities as a teacher, and reflects upon his religious beliefs. He includes information about sending money home to help support the family.

Several of the letters were written from Army hospitals while recuperating from bilious fever and chronic diarrhea, and later after being wounded. Hospitals he was sent to were Satterlee, in Philadelphia, PA; Armory Square and Finley, both in Washington, DC; and a convalescent camp in Virginia. While recuperating, Smith tells about the poor hospital conditions, death of patients, serving as a hospital guard, and helping the Christian Commission and Soldiers Relief Association with an event to aid the Union soldiers. The two medical documents in the collection certify his hospitalizations.

The letter of July 29, 1862 is by Smith’s brother Jerry and describes his company's movements through Virginia, seeing President Lincoln and General Scott while stationed at Fortress Monroe.