Forty-five letters written during Civil War by William D. Elder to his sister, Susan Gibbs, and to her husband George W. Gibbs, Raymond. Elder entered service as a Private in Company "C", 12th Regiment, Mississippi Volunteers, CSA, and later served in Headquarters, Light Artillery Regiment, Withers's Light Artillery Regiment, and Forrest's Cavalry. The remaining four letters dated 1858, 1859, 1909, and 1910 are written by friends and members of the family.