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Letter from James O'Shaughnessy to Fr Robert St Leger SJ (Vice-Provincial), Upper Gardiner Street, Dublin concerning Fr Gahan's will. Remarks that he has only found a copy of the will and remarks 'I look upon the case a quite a hopeless one.' Continues 'The original will and whatever title deeds were in existence, I conclude from these letters, went into the possession of Father Aylmer - what became of them since there is nothing to inform us.' Concludes 'Should you think it necessary to write to this gentleman now in the Isle of Man to Dr Briggs or to any other of the inheritors, I take the liberty of telling you not to do so, till you previously allow me to wait on you…'

Letter and copy of a letter from William and James Duff, Douglas, Isle of Man to Fr Matthew Gahan SJ, Hardwicke Street Chapel, Dublin expressing their satisfaction that Fr Gahan is to live and administer in the Isle of Man. Remarks 'we feel that in regard to pecuniary matters you will be a sufferer to a considerable extent by the change. But if the satisfaction of having done an important service to religion as well as to its followers, can be any compensation for this sacrifice you must certainly have an ample recompense.'

A file of letters to Fr Charles Aylmer SJ. A brief précis to the letters is included in the file, and list of Irish Jesuits (1831).