The letter in the collection is a correspondence from Nathaniel Balch to the Michigan Audit General, Charles Hammond, on March 5, 1943. The letter contains information regarding a tax dispute Balch had with Mr. Howard over a certain portion of land. Balch wrote the Michigan Audit General to help get clarity on the situation.

Nathaniel A. Balch was born on January 22, 1808. He graduated from Middlebury College of Vermont and soon after graduation, he took the position of Principal of an academy in Bennington, Vt. He came to Kalamazoo in 1837 and organized the Kalamazoo Literary Institute, later becoming Kalamazoo College. Balch continued his interest in the studies of law he began in Vermont and was admitted to practicing law in Michigan in 1840. He served as prosecuting attorney for Barry County in 1840 and for Kalamazoo County in 1841. He served in the Michigan State Senate from 1847-1848. After, he served as the Superintendent (known as Director) of Kalamazoo Public Schools from 1851-1853. In 1857 he became the postmaster of Kalamazoo and also the president of the village of Kalamazoo. In 1860, Balch ran for congress as the Democratic nominee, but was defeated. Nathaniel Balch died on February 1, 1894.