The correspondence and financial records of the Smoky Mountain Railroad number approximately 4,500 items and occupy 7.5 linear feet of shelf space. The material covers the operation of the Smoky Mountain Railroad from 1938 to 1963. The collection includes correspondence, financial records, bank statements, payroll reports, agents' reports and profit and loss statements. There are also two ledgers for 1909-1912 and 1925, a record book for 1926, and a cash book for 1944-1945. Containers one through three are organized into subject files. They are divided by years into correspondence and record files. Box four contains assorted reports and five holds the ledgers and record books.