Abraham Lincoln to Levi Davis, 4 April 18361
New Salem Ills,
April 4th 1836Dear SirYou will confer a favour on me by examining the Record kept by
the old State Recorder, and ascertaining whether a deed for the N.W.[Northwest] quarter of Section 23, in Town[Township] 10
North Range 5 West in the Bounty tract made by Williamson Trent to Michael Mcdierman has ever been recorded in that office, and if so,
whether the record shows that the land has been transfered by Mcdierman, and if it has, who is the present owner under him.2 Also please to give me all the
information in your office in regard to sales of said land for taxes,
and who is the present owner by tax title.3
Verry RespectfullyYour Obt Servt[Obedient Servant]A. LincolnLevi Davis Esqr
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Free— A. Lincoln P.M.[Postmaster]New Salem Ills.4Mr Levi Davis EsqrVandalia Ills
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04/04/[1836]
04/04/[1836]
New-Salem Ill
April 4th
April 4th
1Abraham Lincoln wrote the entirely of this letter to Levi Davis. The address, return
address, and notation “Free” on the back page were also written by Lincoln.
2The land described here is in present-day Henderson County, near Oquawka.
The office of state recorder, which the Legislature created in 1827 and abolished in 1833, was established to keep a record of all deeds
and title papers of Illinois lands owned by non-residents of the state.
“An Act Establishing a Recorder’s Office for the State,” 12 February 1827, Revised Laws of Illinois (1827), 378-80; “An Act Abolishing the Office of the State Recorder,” 18 January
1833, Revised Laws of Illinois (1833), 587-88.
3Illinois law levied a tax on real estate. Until 1833, Illinois’ state auditor and
treasurer conducted land sales to cover unpaid property taxes; after 1833, county
officials conducted the sales. As auditor, Levi Davis was required to keep accounts
of all taxes due to and received by the state.
“An Act Supplemental to an Act, Entitled ‘An Act to Provide for Raising a Revenue,’”
19 January 1829, Revised Laws of Illinois (1829), 119-24; “An Act to Consolidate the Acts relative to the Auditor and Treasurer
and Election of Attorney General,” 2 March 1833, Revised Laws of Illinois (1833), 103-07; “An Act concerning the Public Revenue,” 27 February 1833, Revised Laws of Illinois (1833), 528-34.
Autograph Letter Signed, 2 page(s), Lincoln Collection, Abraham Lincoln Presidential Library and Museum (Springfield, IL).