Most of the letters in this collection pertains to business operations, including incoming and outgoing letters correspondence with bill collectors, shippers, customers, and others. Correspondents frequently commented on the operation of the business and the financial and political climate.
Family correspondence is concentrated in the period between 1821-1848, during which time the Tower children were away at school or college. The collection also includes several account books.
The Tower family papers have multiple important, unprocessed additions, including Civil War correspondence of Charlemagne Tower, of the Pennsylvania 6th Regiment, Company H (the "Tower Guards").