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This collection is made up of letters between Philip H. Mattes of Easton, Pennsylvania, and his son Charles, who worked for the Lackawanna Iron Works (later the Lackawanna Iron and Coal Company) in Scranton, Pennsylvania, in the mid-19th century. They discussed the Lackawanna Iron Works, finances and other business matters, and family news and health.

This collection (88 items) is mostly made up of letters between Philip H. Mattes of Easton, Pennsylvania, and his son, Charles Frederick Mattes. Their correspondence pertains to finances and iron manufacturing, though they also commented on local and state politics and family news. Charles's early letters concern his life in Harrison, Pennsylvania, but most of his correspondence pertains to the Lackawanna Iron Works in Scranton, Pennsylvania. He discussed the company's furnaces and "rolling mill," of which he drew a diagram in his letter of May 14, 1843, and he occasionally reported on banks and local businesses. The Philip Mattes correspondence similarly relates to business matters and financial affairs, though he also provided news from Easton, Pennsylvania.

The remaining items are incoming business letters to Philip H. and Charles F. Mattes from various correspondents, including George W. Scranton, and letters between members of the Mattes family.