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The correspondence covers the years 1781-1848 and is divided into letters to and from Thomas Miller, and those to and from James B. Ferguson. Topics covered in the Thomas Miller letters mainly concern business matters relating to the operation of his vast land holdings in Goochland, Spotsylvania, and King William Counties, and his various plantations, including Byrd, Lavallie, Manskin Lodge, Slab City, and Woodville. Subjects include the purchase, sale, and shipments of corn, wheat, flour, and timber produced on his plantations, as well as the sale and hire of slaves to work the land. Many of these letters are written by the overseers of his properties. A large proportion of the letters are financial in nature as well, and deal with his acting as security for loans, as well as the loaning of money himself, to various individuals. There are orders for payments of money and for goods. There are letters from brokerage and mercantile houses in Richmond, including Gallego, Richard & Company and Lewis Perkins & Company, which sold Miller's products, and also advanced him his needed capital. Thomas Miller was an attorney, and many of his letters deal with his duties representing various clients, including notices of his intention to take depositions in court cases. Miller was also deputy sheriff and sheriff of Goochland County. There are a few letters relating to his duties in these positions, including the issuing of executions. Likewise, the letters of James B. Ferguson are business and financial in nature. Many of them are written by Miller's sons, who inherited their father's estate after his death. James B. Ferguson was one of Miller's executors. There are also many letters from Joseph S. Watkins, with whom Ferguson had numerous business dealings. There is also a letter from Watkins detailing his candidacy for the Virginia House of Delegates in 1832.

The estate papers concern the estates of Obediah Daniel, Gideon Hatcher, Thomas Miller, John Salmon, and Matthew Vaughan. Material found in this series includes accounts, attorneys', clerks' and sheriffs' fee bills, bonds, correspondence, fifas, receipts, sales, and suit papers.

The subject files contain a variety of material, including advertisements, affidavits and depositions, agreements, bonds, clerks' and sheriffs' fee bills, deeds, fifas, various lists, powers of attorney, promissory notes, slave bills of sale, suit papers, and other items. There are also files, interfiled in this series alphabetically by name, for individuals with whom Miller had extensive business dealings.