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The Gayoso House was built in 1842 by Colonel Robertson Topp, and it was later enlarged and embellished in 1857 to become one of the finest hotels in the Mid-South. It was leased to several people before the year 1857. Colonel Topp leased it to a David Cockrell with whom he seems to have had a great deal of trouble. These papers dealing with the Gayoso House contain bills, notes, receipts, specifications, working contracts, correspondence about contracts, papers about law suits, stockholder's papers, architects' agreements, estimates, etc., for the years 1841-1870.