The Samuel Torgerson Papers consist primarily of incoming personal correspondence of Torgerson, 1895-1939. Letters from prominent North Dakotans include J.F.T. O’Connor, Gerald P. Nye, Olger B. Burtness, John Moses, John Burke, and Asle J. Gronna. The correspondence documents Torgerson’s personal, business, religious, social and political interests. The correspondence is arranged chronologically.

A subject index to the Samuel Torgerson correspondence was created and is arranged alphabetically. The list also includes names of people with whom Torgerson corresponded frequently, or who were prominent political figures. All the correspondence with these individuals is listed under the person's name. Significant subjects covered in these letters will also appear under the relevant subject headings. Under each subject heading are entries consisting of the date, a content note, and the box and folder location of the correspondence.

Besides the correspondence, a biographical sketch of Samuel Torgerson is included. The sketch was written in 1952 by Marion Richards, the daughter of Samuel Torgerson. Two folders of Torgerson’s speeches and writings are also included.