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 is from John Evershed, Director of Kodaikanal and Madras Observatories, to Gilbert T. Walker, Director General of Observatories. This talks about the sanction for petty construction and repairs, which amounts to Rs.500, which is insufficient as the estimate is based on average expenditure for the past 3 years

This letter is from John Evershed, Director of Kodaikanal and Madras Observatories, to Director General of Observatories. This talks about the sanction, which amounts to Rs.5840. It also contains a letter received from the superintending engineer 6th circle.

The letter is from John Evershed to The Executive Engineer, Madura Division, in reference to letter No. 3081 asking to add the improvements- Improvement to Director's quarters, 2nd, 3rd & 4th Assistant's quarters in their budget for 1923-24.

This letter is from M. Brown to the director asking for pay Rs. 400 for the stock articles and estimation for fencing the assistant director's quarters compound

This letter is from M. Brown to the Director for estimate of Rs. 1750 for constructing quarters for the photographic Assistant

The letter is from Sydney Preston, secretary to the Government of India Department of Revenue Agriculture, to the secretary to the Government of Madras, Public Works Department. It informs about the sanction of the plans and estimates amounting to Rs.6380 for constructing a photoheliograph room with a dome at the Kodaikanal Observatory.

The letter is from T. Fisher to the government astronomer Nugambaukum regarding Sanction for the supply of official publications. It requests a copy of Kodaikanal Observatory bulletin no.1, which is not in stock.

The letter is from the Director of Kodaikanal and Madras Observatories to the Director General of Observatories regarding funds for purchasing books and periodicals. It requests an annual increase of Rs. 78 to buy books and periodicals.

This letter was from the government astronomer stating the expenditure incurred on instruments and the budget.