D. N. & E. Walter & Company was founded in San Francisco in 1858 by brothers David Nathan, Emanuel, Isadore, Herman, Moritz, and Isaac Walter. The company established itself as an important wholesale and retail firm specializing in carpets and furnishings for the burgeoning San Francisco market. A branch of the company, originally called Walter Brothers, also operated in Portland, Oregon as early as 1865. Other branches would open in Los Angeles, Salt Lake City, Fresno, and San Diego.
Collection consists of an 1958 issue of Western Floors magazine dedicated to telling the history of D. N. & E. Walter & Company on its centennial; a 1902 company invoice, and photographs and prints of the various buildings the company occupied in San Francisco, California from the 1860s through the 1906 earthquake and fire. Many of the photographs are street scenes that reveal not only the company's buildings but their surroundings as well. A few of the photographs depict the effects of the 1906 earthquake and a few depict the 1908 Fleet Week parade in San Francisco (with the D. N. & E. Walter building in the background).