Letter from Daniel Webster Kempner to his brother Isaac Herbert Kempner, advising him on how to economize on postage, discussing his previous stay in Germany, and his planned stay in Breslau, Poland. Although he writes that he is still in Germany, his letter is marked as being written in Breslau.

Last will and testament of Daniel Webster Kempner. He instructs the executors of his will to sell a number of his shares in the H. Kempner trust, in order to pay for incidentals and debts that might occur as a result of his death; to give a number of shares in three trusts/companies to his daughter Mary Jeane Kempner, to help pay for her son, Daniel Kempner Thorne's education; to not hold his daughter accountable for any sums of money he loaned her during his life; to give his shares in Sugarland Industries and the Imperial Sugar Company to the Harris and Eliza Kempner Trust; and the rest of his estate to his wife and daughter.