The collection consists of three cuneiform clay tablets from the ancient sites of Drehem and Umma in Mesopotamia (modern-day Iraq), dating to about 2400-2100 BCE. The cuneiform script on the tablets relates to administrative and economic transactions, including the receipt for the delivery of oxen, sheep, and goats to a temple; a sales receipt for the killing of an ox; and records of the temple transactions. Two of the three tablets have been marked by the seller with the numbers one and four. Other materials include a letter from Edgar J. Banks addressed to Lena C. Van Bibber and dated June 2, 1939, which includes a description of each tablet and details of the sale; a letter from Lena C. Van Bibber dated June 16, 1939; and three index cards with descriptions of the clay tablets.