This series of letters is largely written by Sir Robert Walpole to the 3rd Duke of Devonshire. There are two letters to the 2nd Duke, one dating from when he was Marquess of Hartington. There is also a letter to Richard Boyle, 3rd Earl of Burlington (father-in-law to the 4th Duke).
The letters to the 2nd Duke of Devonshire (one whilst he was Lord Hartington) concern: the surprise news of Lord Shrewsbury's marriage to an Italian widow called Madam Paliotta [Paliotti] a good Protestant and wife according to the Duke of Bedford; Duke of Newcastle taking over from the Duke of Roxburghe as ordered by the King; an end to the office of the Scotch Secretary of State probably due to the state of affairs in Scotland made worse by Lord Roxburghe's friends; storms in Hanover; the talks between Mr Stanhope and the Queen of Spain.
The letters to the 3rd Duke of Devonshire concern: confusion over whose right it is to fill the vacant chancellorship of Winchester as the bishops believe it to be their right but Walpole thinks it is the crown's and raised the suitability of Dr Cheyney (who the 3rd Duke favours) and the Bishop of Winchester [Benjamin Hoadly]'s wish for his son to fill the vacancy; Mr Clark's office of messenger and a double promise to fill the office; Mr Rawlinson's dismissal from the post of setting the wine for the King; Lord Delawar's orders from the King to sue Mr Rawlinson for the wine not delivered; advising Lord Devonshire to tell Mr Rawlinson to make a formal application to the Green Cloths if he should attempt to contact his Grace; Bishop of Winchester to write to Lord Devonshire on the topic of Dr Cheyney; clarification from lawyers and civilians that the vacant chancellorship of Winchester is not the King's right to fill, and Dr Cheyney's view that he would rather not have a dispute with the bishops about it; a command concerning the Collector of Liverpool and a vacancy of office which the Duke wishes to fill with his friend Mr Stones rather than Major Poole; his gladness at Lord Devonshire's safe arrival and good health; his views on the last paragraph of Lord Devonshire's [parliamentary] speech; clarification that no orders can be given about sending over the [silver] coin as the exportation is illegal; an enclosed request from Sir John Dutton and his relation who is a Privy Councillor; printing and publishing of the Prince's letters; Walpole's opinion that the King's affairs are likely to succeed in the hands of Lord Devonshire; his hopes that the business of the coin will be got through [the Houses of Parliament] without difficulty; birthdays of the King's family are not to be observed by the King's servants; speaker's warrant sent; his well-wishes for Lord Devonshire and his suggestion that all his '8 O'Clock' dinners might take their toll like his old friend Nel; the Royal family which continues in the same situation; talk on "the other side" about beginning an attack very soon; sending Lord Devonshire proxy for Lord Anglesey; support for Lord Devonshire's support and all that he does; matters about Privy Councillors; travelling to Norfolk; a "most Melancholy accident" that has affected his ability to do business and answer correspondence; an irreparable loss to Walpole; forgiveness from his best friend; commands of the dying Queen [Caroline]; the inconsolable King and his court including the princesses, the Duke, Lord Grantham, and Lord Harvey; Mr Schutz and the Duke of Grafton; the Duke of Newcastle and Walpole's audiences with the King in his closet during this time of lamentation; the Queen's will left in three parts, one with her, one to Walpole and one to Lord President; a description of the reading of the Queen's will in her closet and the tearful response of the King; the very deep grief of the King on the death of the Queen; the King's support of Walpole and his anger at rumours of Walpole's downfall; orders about mourning causing uneasiness in Ireland and non-compliance among friends of the government; the decision of Lord Somerset and Lord Carteret about complying with orders for mourning; the King's anger at the non-compliance of the mourning orders; the impossibility of changing the mourning orders; the need to extend the orders to the peers of Ireland; Walpole letting Lord Devonshire know he has the authority to allow those who cannot bear the expense of the mourning dress but are required to wear it, being in the highest ranks and stations, access to up to £100 for it; advice to Lord Devonshire to act as he sees fit in the government of Ireland regarding the mourning situation; advice concerning quelling the dispute between the two houses and attempting to get the Lords to back down; wishes to Neddy; the upcoming election and his engagement to "old Pean"; Lord Chancellor Winham in Ireland writing to England to resign his seals; Lord Devonshire's letters to the Duke of Newcastle; the "wool affair" to be mentioned in Lord Devonshire's speech; a person to be sent over to attend the passing and carrying through what shall be proposed; slate messengers and Mr Legge; Walpole writing to Mr Connolly to ask for his attendance; his intention to speak to the King about Ordnance; public affairs; the peace between the port and the Cravina; his wishes for a good deliverance through the weight of the session; informing Lord Devonshire that the Brest, Toulon and Ferrol squadrons have gone to America; news of Monsieur Fenelon delivering a memorandum to the committee for foreign affairs regarding the French King's three squadrons sent to America to prevent the progress and success of the expeditions and armaments going from England, and to prevent further settlement or acquisition in the West Indies so as to keep Europe's commerce evenly balanced; the English intentions to retaliate against the French by sending more English squadrons from Spithead on an American Voyage; an order for Ireland to stop providing French and Spanish ships with victuals on account of the impending war and the French and Spanish being the enemy; a request for Lord Devonshire to return early from the country to assist Walpole; the death of Lord Nassau Powlet creating a vacancy for an auditor in Ireland and recommending Mr Keene; the affair of beer and ale being imported into Ireland and the opinions of those in the King's service; his condolences to Lord Devonshire on the death of Lord James Cavendish [Lord Devonshire's brother]; information regarding the Malt Act and the King's intention to adjourn the Houses of Parliament to allow for settling of a new administration; the reshuffle in which Walpole is to go up to the House of Lords as Earl of Orford and Lord Wilmington is to be the Head of the Treasury; other vacant posts within the Houses and Walpole's retiring; keeping the Whig party united through a Whig-administration; his request for Lord Devonshire to come to London where his business in Ireland permits; his gladness at Lord Devonshire's friendship.