Scope and Content Note

This collection consists of 167 items, the majority of which is correspondence, chiefly letters sent to Low by the statesman Rufus King concerning financial matters and, to some extent, political affairs. The remainder of the collection is made up of correspondence received by Low from other correspondents. There is one letter penned by Low himself as well as a portion of Nicholas Low's father Cornelius Low's will.

Rufus King's early letters to Low, which span the years 1790 to 1792, discuss matters of political affairs including: the establishment of a national bank; the Bank of North America and the Bank of New York; and the gubernatorial election in New York. Rufus King served as minister to Great Britain from 1796 to 1803. During this time, King's letters to Low discuss both domestic and international politics as well as his personal finances. As the years progress, the later correspondence from King primarily deals with his personal finances.