Nineteen letters written by J. S. Smith to his daughter Carrie, December 24, 1861-July 27, 1862. The first group of letters, dated December 24/25-January 23/25, were written while J. S. Smith was in New York City being fitted for a new set of teeth, a process that took longer than he had anticipated. The work was done by his son Francis Smith, in whose home he stayed. He wrote to his daughter to tell her about the places he visited, Trinity Church, the Barnum Museum, the Astor Library, Greenwood Cemetery, and the Historical Rooms being the most prominent. He attended lectures at the Cooper Institute and at the College of Physicians and Surgeons. The constant noise of the city bothered him. He was surprised by the cost of food and coal but delighted in the variety of goods available in the shops. In one letter, he compared coal grates with wood stoves, finding good in both, but he concluded that wood stoves were cheaper to use in Vermont. With J.S. during this visit was his son John, a student at Trinity College in Hartford, Connecticut. J.S. spent part of his time helping Francis with the latter's accounts. He enjoyed playing with his grandson Frankie, who received books and roller skates in his Christmas stocking. He inquired after his daughter's health and asked if anyone had needed his services while he was away. In one letter, he sent his daughter the recipe for a cough syrup, in case she needed it. Several times, he mentioned buying fabric and trim for cloaks and shirts. There are a few passing references to the Civil War, such as the fact that a neighbor had enlisted. The second group of letters, dated June 25-July 27, were written while J. S. was in Vermont, and Carrie was visiting her brother and his family in New York City. These letters are not very informative, being rather short. He sends some family news, asks her opinion about having the house painted, and looks forward to Carrie's return.