The Pender Papers are primarily concerned with James Pender's law practice and include mostly legal and financial documents. The correspondence in the letter press book, which contains an index of correspondents, is centered around the collection of bills, handling of unfair business practices, probating wills, lending and borrowing of money, deeds, insurance records, and papers of the administration and execution of estates.
In letters to clients, James Pender gives some specific information concerning legal practices and precedents in North Carolina during the period 1897-1901. In one letter (January, 1898), Pender cites some specific information concerning state, county and town taxes. In a letter dated January 31, 1898, Pender expresses his contempt for President William McKinley, the Dingley Tariff, and the Gold Standard. Comments to C.W. Bryan of Tar River, N.C. (April, 1898) include a notation on the rarity of property changing hands in Tarboro, and the ease and surety of obtaining loans. Other letters (1898-1901) include some comments on the agricultural economy of Eastern North Carolina, the stability of Bank of Tarboro stock, and the discover (March, 1901) of illegal tax exemptions to some of the county's most prominent citizens.
Other materials in the letter press book include business and legal correspondence with local tobacco warehouses, specifically Coopers Warehouse, T. B. Jeffreys and J. A. Crews of Rocky Mount, and R. O. Jeffress and J. E. Crute and Co. of Tarbor. A letter to former governor Elias Carr (June 1900) deals with the administration of the estate of Mrs. Kate S. Williams.
The second volume is a letter press book of accountant records. Included in this indexed volume are inventories, statements of the division of personal property, account sales of estates, deeds of trust, wills, receipts, and disbursements, statements of judgment and indebtedness, and financial records of Pender's wife, Sallie Pippen Pender.