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 a drawing of the spectroheliograph that was received at Gilbert T. Walker from the Cambridge Scientific Instrument Company.

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'.

The letter was written by Gilbert T. Walker to the Director of Kodaikanal and Madras Observatories, approving the estimates of Rs.1075 and Rs.340 for the new pump and alterations in the pump house. He also mentions that the Local Government will allot the funds from the provision made in their budget for Imperial Works.

The letter is from John Evershed to the Superintending Engineer VI circle, Trichinopoly, forwarding the countersigned estimates and requesting to start works as soon as practicable.