The letter is written by Gilbert Thomas to Charles Michie Smith, in which he assumed that Michie Smith meant by saying "at our expense" that the Periyakulam Observer's house was built by the Public Works Department and charged to the Government of India, just like the houses of the staff at Kodaikanal. If so, Thomas requests Michie Smith to ask the PWD to dispose of the house and credit the amount to the Imperial funds. He also mentioned that the money wouldn't be available for their use, even if they were to sell it. And it's the responsibility of the Public Works Department to dispose of it.

The letter is from the Director General of Observatories to John Evershed regarding an additional grant of Rs. 350. It states that since their current departmental funds are insufficient, he has requested the government to give an additional grant of Rs 350 to take over Michie Smith's book.

This letter was regard to the question of treating the appointment of the mechanic at Kodaikanal Observatory as superior the Comptroller, India Treasuries. Further he mentioned that the man is a skilled instument maker and not an ordinary mechanic, hence Government of India to treat this as a special case.

The letter is from the Director General of Observatories to the Director of Kodaikanal and Madras Observatories regarding the distribution list of publications. It requests that John Crerar Library, Chicago, be added to the distribution list of publications.

The letter is from Director General of Observatories to the Director of Kodaikanal and Madras Observatories regarding earthquake record.

The letter is from the Director General of Observatories to the Director of Kodaikanal and Madras Observatories regarding publications to be sent to the United States of America. It states that future publications must be sent through the Smithsonian Institution and not through the Indian office.

The letter is from the Director General of Observatories to the Director of Kodaikanal and Madras Observatories regarding the test observation that is not satisfactory, hence asking the director to spend more time verifying the instruments.

The letter is from the Director General of Observations to the Director of Kodaikanal and Madras Observatories regarding distributing a list of publications. It requests that the secretary be added to the high commissioner for India General Department's distribution list of publications and that three copies of each of Kodaikanal Observatory memoirs, Bulletin, and annual reports be supplied.

The letter informs about the visit of Mr. Seshachar to the Kodaikanal Observatory during January and February of 1921. The Director General of Observatories asked Thomas Royds to make proper arrangements for the visitor. The visit of Evreshed to Lahore for the adjustment of specific astronomical instruments in the Observatory has also been mentioned.

This letter was about visit of Commonwealth meteorologist of Australia to India for examining our methods.