The bulk of this collection consists of letters from John McGraw to his wife Mary from September, 1863 - March, 1865 while he was serving in Company E of the 140th NY Volunteer Infantry. The letters discuss McGraw's unit's movements and where they made camp, his feelings about the war, things he witnessed in battle and at the hospitals he was a patient in, news of fellow soldiers from Rochester, the death of two of his young sons at home, his own illnesses and injuries, along with more mundane topics like sending money home, the weather, and food. Most letters contain a plea for more letters from Mary and more news of home. The collection also contains research the McGraw family compiled about John McGraw, including a McGraw family tree, photocopies of his military service records, and transcriptions of the letters.