The accession consists of textual records., The accession consists of two letters written by the Canadian artist David Milne to a collector, Maulsby Kimball, a Buffalo lawyer. Both letters are autograph letters, signed. The first letter is dated Palgrave, Ont. March 9 1931 and comprises four pages. It describes an experience in a recent snowstorm, leading to a discourse on the distinction between the artist's responses to nature and to art (quoted by David Milne Jr. and David P. Silcox in "David B. Milne: Catalogue Raisonné of the Paintings", 1998). The letter describes two of Milne's paintings (a variant draft version of this section of the letter is also quoted in the "Catalogue Raisonné") and discusses incongruous subject matter. Other subjects covered are artists as critics, financial arrangements and a possible visit. The second letter, dated Severn Park January 3, 1935, comprises two pages and describes an exhibition of Milne's work at Mellors in Toronto and an exhibition of the Massey Collection at the Art Gallery of Toronto, which included Milne's work, and queries a watercolour Kimball once owned (this reference appears to be to the work "Sunny Morning, Kelly Ore Bed", but is not mentioned in the Catalogue Raisonné).