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The General Correspondence Subseries contains the majority of Smith's personal and business-related correspondence, pertaining mostly to his time in Colorado Springs. Letters from and drafts to family and friends are included here. The remainder of the subseries is organized into subjects. The financial correspondence contains drafts and letters with Smith's accountants and business partners. The bulk of the financial material relates to Smith's investment ventures, such as the Costilla Estates, or his personal banking and taxes. The Princeton correspondence deals with alumni matters. Much of it is drafts and letters from members of Smith's graduating class (1901). A portion of the material also relates to "The Rocky Mountain Club," a Colorado club for Princeton alumni, which begins with Smith's arrival in Colorado Springs in 1906 until his return to Princeton University in 1919.