George Baker, writing from Feather River California to his cousin Mary C. Baker of Nashport, Ohio, discusses gold mining. Speaks also of a fire that destroyed two-thirds of the city of San Francisco, California, which he attributes in part to the close-spaced houses, strong winds, and wood construction. Writes humorously of needing to bring a cargo of girls to California and selling them at a good price. Included with Baker's letter is another letter from a Daniel Baker, Hardy County, April 5, 1840 to Mr. Levi Claypool, Nashport, Ohio, discussing property. Also included is an autograph accounting document giving the customer's name, goods purchased, price of each item and how payment was made. On this ledger sheet a Daniel Baker is listed. No date is given.