The collection contains both incoming and outgoing correspondence, original manuscripts and documentation for his book and the supplemental edition, information about cotton manufacturing in Cabarrus County, NC, research material and notes, printed material and newspaper articles, and photographs. The incoming correspondence is arranged alphabetically by writer, except for a few instances where it is arranged alphabetically by subject. The outgoing correspondence is arranged alphabetically by recipient, except for a few instances where it is arranged by subject. The correspondence contains anecdotes about P.S. Ney, thoughts as to his true identity, research inquiries and responses, as well as personal correspondence. There is a copy of the original manuscript for his book "Marshal Ney, Before and After Execution" as well as the documentation for the book, and the original manuscript for the supplemental edition, which was never published. There is also the original manuscript for an article about cotton manufacturing in Cabarrus County, NC, as well as correspondence relating to it. The research materials include notes about correspondence and manuscripts, copies of original Ney manuscripts as well as typescript copies of manuscripts, information about a memorial service for Ney, and a typescript copy of Marshal Ney's farewell letter to his brother-in-law. The printed material includes copies of published material about Ney, information from the Masonic lodge, and newspaper articles about Ney. There are numerous photographs of people with whom and about whom Smoot corresponded, photos of buildings which have connections to P.S. Ney, copies of original Ney manuscripts, copies of Ney's shorthand system, photos of Marshal Ney and P.S. Ney's gravesites, and photographs taken from prints of Marshal Ney and his family. The oversize material includes oversize photographs, photostats of original Ney manuscripts, a copy of the Ney coat-of-arms, photostats of newspaper articles, and maps. There is one very large map of Spain and Portugal which is housed in Mapstand A-15. There are also books donated by the Smoot family.