Records of the mining operations include: receipted bills for day labor, wood cutting, furniture, camp equipment, and supplies; wages paid the camp cook, engineers, miners, hoisters, bucket tenders, firemen, blacksmiths, carpenters, bricklayers, ore dressers, and mule drivers; time book and time roll for carpenters, timber trimmers, etc.; inventories of goods and furniture belonging to the company; and ore analyses.

Letters to and from Eames relate to mining operations and legal matters and are chiefly to William Brandreth, treasurer of the company, in New York. Correspondence addressed to London and Wales indicate mining connections abroad. One letter from J. P. Caldwell (May 16, 1881), editor of the (Statesville), to Brandreth, expresses the interest of that town in having the railroad use Statesville as its eastern terminus.

The two bound volumes are: the Magnetic Iron Lands Accounts (1881) and the Statesville and Jefferson Railroad Survey Accounts (1881). Two newspapers are: (Salisbury), October 22, 1920 (one page) and (Raleigh), August 10, 1878 (four pages). There are two broadsides; one advertises an address by Charles D. McIver on education (1889) and the other is on the Southern Railroad telegraphers' strike.

Printed material consists of: edited by Henry B. Nason and Charles F. Chandler. Fifth edition, revised and enlarged. (Philadelphia and London: T. Elwood Zell.); . Incorporated under the Laws of the State of New York. Watauga, N. C. (J. K. Lees, Book and Job Printer, 169-170 Fulton Street, N. Y.); and .

One folder in the collection contains papers of R. Eames, Jr., chiefly receipted bills (1876-1881) for payment of gas, horse rent, clothes, groceries, and furniture. One item lists accounts collected for R. Eames, Jr. (1882-1882).