Letters and essays by Lewis in New York City, written for relatives in England, in which he describes his experiences as a clerk in a grocery and liquor business, and also describes in considerable detail American habits, foods, clothing, toys, weddings, funerals, Christmas customs, love of candy, schools, churches, newspapers, politics, shipping, railroads, the building of the Brooklyn Bridge, the business interests of his sons, and many aspects of the local and national scene; in one letter he sent a "Colorado potato bug."