Accounts, surveys, and correspondence of Churchill and his brother Seldon Churchill of Utica, New York, pertaining to the costs of warrants, commissions, the locating and surveying of western lands, interest and taxes, breaking sod, ditching, seeding, and wages, all pertaining to military warrants for 11,570 acres of land in Iowa, 1847-1850; some warrants were used for speculation, others were located.