Roxana writes of the business surrounding her school. The letter is after 1870 because she mentions her niece (Emily's daughter) Carra Chapin, who was born that year. Roxana also writes in detail about several suicides of neighbors in the area
New York State Society Of Certified Public Accountants; Business ethics -- United States; Municipal finance -- Accounting; Railroads �?? Accounting; Trust companies -- Accounting; Banks and banking -- Accounting;Business education;
Details various family members' activities & Anna's recent tragedies, probably illness and death of family members; also concerns the correspondant's daughter's position as principal of the school on the Vanderbilt's Bilmore estate.