Gail Belden was a lecturer in finance at Northwestern University and secretary of the Middle West Utilities Company and Middle West Corporation during the 1920s and 30s. The collection consists of lectures and essays that she wrote, including history of the company.

Other papers are related to the receivership of the company and its reorganization. These were papers that she gathered in her capacity as secretary of the company.

Titles of essays include "Electricity and Public Utilities," "Refunding Public Utility Bonds," "Lights Golden Jubilee" (an essay celebrating Edison), and "Contribution of Electric Service to American Homelife and its Future Possibilities."

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