This letter was about conversing the reply of Christie on heating to C. M. Smith.

This letter was about the decision on Greenwich by C. M. Smith. It also speaks that Christie and Turner's letters were being returned.

This letter was about the extracts from two letters from Turner & Newall letters concerning the heating of rooms and also informing that he would meet C. M. Smith in January at Kodaikanal.

This letter was reply to C. M. Smith towards the heating employed in transit room and spectrograph room. Gilbert T. Walker's expressed his openion on heating of both the room in detail.

This letter was requesting C. M. Smith to contribute a page or two on the solar phenomena of the year to get it published in the departmental Annual Summary for the civil year 1903.

This letter was about the government attention towards suggestions and recommendations related to Kodaikanal Observatory.

This letter was about the observatories committees and the recommendations. It also spoke on Madras time was based on the longitude given in the nautical almanac.

This letter was about the continuation of the delayed telegram of 30th May 1905. It also contains the recommendation of the observatories committee & relating to spectroheliographic work.

This letter was about Walker discussed, Butler's interest in meeting with Smith, the budget cutdown and publications of article into Memoirs of the Kodaikanal Observatory

This letter addressed on the annual report on solar physics to be submitted by either C. M. Smith or Walker before the board of scientific advice takes place in early October. Further the letter mentioned on the results regarding to spectra and new series with a title of 'Indian Astronomical Memoirs'.