Correspondence for 1931 is the routine correspondence of the County Assessor, responding to questions of property owners and explaining assessment and tax matters. There is a considerable number of letters from and to the State Board of Equalization, all reflecting the role of the Board of Equalization in the assessment of property at the county level. The correspondence shows one historical phenomena of the early years of the great depression. In Sheridan County in 1931, while sale and rental value were decreasing, due to higher mill levies by the State and some school districts, taxes were actually increasing.

The most interesting single item of correspondence was a letter from Mrs. Eula Kendrick, widow of former Wyoming Governor and United States Senator John B. Kendrick, requesting separate assessment lists of various property owned by the Kendricks in Sheridan County. The letter gives some indication of the Kendricks' large holdings.

Correspondence for 1932-1971 is incoming correspondence from municipalities and special districts on annual budgets, proposed levies, and bond payments.