This collection of his papers includes correspondence dealing with the construction of the Sutro Tunnel (1869-1896; with a possible date of 1867); applications for employment on the tunnel project (1873-1877) and in the Baths (1892-1895); personal bills (1869-1890); miscellaneous correspondence (1870-1895); miscellaneous papers and printed matter (1865-1889); and a safe book (1861-1899).

The correspondence dealing with the Sutro Tunnel is arranged in alphabetical order by author; with few exceptions all correspondence is addressed to Sutro. The number in parenthesis following each name indicates the number of letters written by that correspondent; when only one piece of correspondence is included, there is no such indication. The miscellaneous correspondence is also listed alphabetically, with each letter listed with date and a brief subject identification. A letter of particular interest in this group is one written by Cyrus Adler of the Smithsonian Institution; Adler was a Jewish scholar, educator and author, and wrote to Sutro in 1890 regarding a manuscript that Sutro possessed in his library. Certain personal letters, such as correspondence to Sutro from the schools that his children attended, are also included.

The large percentage of material pertaining to the Sutro Tunnel makes this collection of his papers particularly valuable to anyone interested in that important achievement; in addition, certain aspects of his character and personality are given some light through the varied miscellaneous correspondence.