James L. King was an enlisted man in Company D. , Eleventh Regiment, Minnesota Volunteers, from August 1864 to June 1865. The collection consists of five letters written by King to his aunt Miss J. Sheppard, New York City, NY. The letters contain comments on life in the Army, and on activities at home and with relatives. The collection consists of copies of these letters plus tax receipts from Steel County for 1866-67, and also from Cass County, Dakota for 1886.