The Nathan Lewis Miller Papers comprise correspondence, legal briefs, memorabilia, and writings of the lawyer and New York State Governor (1921-1922). Spanning the years 1902 to 1958, the collection reflects Miller's public life as New York State Comptroller, State Supreme Court Justice, and Governor as well as his private law practice and his service as General Counsel for United States Steel Corporation.

The correspondence (Box 1) is arranged chronologically with a selected index of correspondents at the end of the inventory, and is in both volume and substance most heavily concentrated in the 1920s. An activist in both state and national Republican Party politics, Miller included among his correspondents Calvin Coolidge, Thomas Dewey, John Foster Dulles, Dwight D. Eisenhower, Herbert Hoover, Charles Evans Hughes, Cordell Hull, Alfred M. Landon, Herbert Lehman, Franklin Roosevelt, William Howard Taft, Robert F. Wagner and Wendell Willkie. In addition to the political correspondence are a number of letters involving Miller's trusteeship of Cornell University and several others which concern financial matters.

Boxes 2-4 of the collection contain printed legal briefs for four of Miller's cases, memorabilia, including photographs and a scrapbook of obituaries, and writings. The writings include two drafts and the printed version of Miller's theory about the authorship of Shakespeare's plays, a printed copy of his autobiographical Recollections (1953), and three volumes of speeches, mostly in mimeographed form, from the 1922 gubernatorial campaign.

In addition, there are 6 oversized packages of memorabilia, including two commissions, two photograph albums, one photograph, and five scrapbooks, dated 1921-1922. One of the scrapbooks contains mainly newspaper cartoons and photographs of Miller, while the others are mostly newspaper clippings.