The collection consists, for the most part, of business correspondence of George Smith relating to the Cornhill Magazine, which he founded in 1859, and other publishing business of Smith, Elder, and Co., the London publishing firm. Correspondents include Charles Allston Collins, Dutton Cook, James Hannay, William Gifford Palgrave, Russell Sturgis, Sir Henry Taylor, and Sir George Otto Trevelyan. In addition, there is a large folder of correspondence (1871-1874) with Edward Steinkopff and family, as well as one (1873-1874) with A. Donald Smith.

A group of 38 letters, the majority addressed to Reginald John Smith or Sir Leslie Stephen on similar literary business, were added more recently. Authors include Annie Besant, Egerton Castle, Percy Fitzgerald, Philip Bourke Marston, George Augustus Sala, and Halliwell Sutcliffe.