Incoming correspondence including some early letters to Perkins as general superintendent of B&MRR, Iowa, but most to him as vice-president of the B&MRR, Nebraska. Letters concern all aspects of operations, finances, relations with other roads, personnel issues, and expansion. Of note are letters from the Nebraska Relief Society, reporting on conditions in various Nebraska counties hit by the 1874 grasshopper plague, and letters pertaining to the development of Russian colonies, also from 1874. Major correspondents include J. M. Brooks, W. C. Brown, William Irving, Robert Harris, J. N. Denison, A. E. Touzalin, and J. N. Converse. The arrangement adheres to original order which changed over the years. This order was retained in order to ensure cohesion with the existing indexes. Letters were first arranged chronologically (1873), and then by in a numbering system (1874), and revert to a chronological organization again in later years.