These eleven letterbooks cover the period December 1889-September 1904. Ten of the books contain tissue copies of outgoing correspondence written by Elliott in his capacity as attorney for New Jersey and Pennsylvania Concentrating Works (NJPCW). One book covering the period April 1900-August 1904 relates to Elliott's work for the Edison Portland Cement Co. (EPCC). The recipients include Edison, Harry M. Livor, Walter S. Mallory, and William S. Perry of NJPCW. Other recipients include I. P. Pardee, W. S. Pilling, and the law firm of Eaton & Lewis. Most of the letters relate to property descriptions, mortgage assignments, leases, royalties, options, and releases. Some letters concern insurance and tax matters, accidents, company financial obligations, board matters, and the transmittal of documents. There are also items relating to tax obligations and other affairs of the Mining Exploration Co. of New Jersey, New York Concentrating Works, and Sussex County Iron Co.
The NJPCW letterbooks are numbered 1 through 10. There is no Letterbook #3, and the last NJPCW letterbook is unnumbered. The front cover of each numbered book contains a label bearing the name "New Jersey and Pennsylvania Concentrating Works," along with the inclusive dates of the volume. Each book also contains an index of recipients. The spine of the EPCC letterbook (not selected) is labeled "No. 1."
Only eleven letters from seven books have been selected. The letters are difficult to read because of faint ink, smeared ink, and discolored paper. The unselected correspondence consists primarily of routine administrative letters reflecting no significant Edison involvement.