Letter from Isaac H. Kempner, Jr. to Daniel W. Kempner providing an update on the business happenings at the Imperial Sugar Company.

Letter from A. J. Biron to D. W. Kempner discussing cotton sales, the employment of a chief engineer to get familiar with the operations of the compress, boiler, and sprinkler systems, two cars of new cotton received for H. Kempner from Sugarland, the changing location of sample racks at O.P.Q.R.&S., and the logistics of building toilets and washrooms for labor and yard clerks and foremen. Biron, furthermore, mentions the increase in tariffs from Houston Warehouses and advises that they increase their tariffs as well.

Letter from Isaac H. Kempner to his brother Daniel W. Kempner informing him of the happenings back home while he is away in Europe. He expresses some concern of the hot weather affecting their cotton growth and the labor union negotiations stopping their sugar refineries.