The collection consists largely of letters, forms, and invoices, pertaining to the everyday operation of the Eureka and Palisade.

The Eureka and Palisade Railroad was organized in 1873 to provide transportation between the Nevada mining camp of Eureka and the Central Pacific Railroad at Palisade. The following year, a group of California and Nevada financiers, including Isaac Requa, William Sharon, and Darius Ogden Mills, took control of the company from the local promoters. The narrow gauge line was completed the following year.

Copyright has not been assigned to the California State Railroad Museum. All requests for permission to publish or quote from manuscripts must be submitted in writing to the Senior Curator. Permission for publication is given on behalf of the CSRM as the owner of the physical items and is not intended to include or imply permission of the copyright holder, which must also be obtained by the reader.