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The major portion of the incoming correspondence to the Minister of Finance includes letters and reports from the tax agents on all islands to the Minister. It also includes tax receipts, financial reports from other government agencies, court fines, complaints, etc.

Some non-financial letters to G.P. Judd appear in the earliest correspondence and lists of taxpayers usually enumerated by district (mostly Oahu but some other islands) occur in the 1847-1849 correspondence files.

The expenses incurred in the building and furnishing of the Hawaiian Hotel are detailed mainly in the 1871 correspondence.