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Abraham Lincoln to Rowland, Smith & Company, 24 April 18441
Messrs Rowland, Smith & Co. Gent=[Gentlemen]
Since the Supreme court of the United States have decided our property laws to be unconstitutional, and our own courts have ascertained, and concluded to follow the decision, we have become a little encouraged to make some further attempts to make some collections– Your case in our hands against Francis, Allen, & Stone stands about thus—2
1841— March 26th Judgement for $887–64– & costs–
1842— April 18th Real estate sold and bought in for you at the
sum of $666–67– and not redeemed–
This sale, if we calculate the interest correctly, left still due you on that at date $277–55, which with intere[st] from that date amounts now to about $310–85–
This last amount & the cost are still to pay– [We sup] pose you would be pleased to have it collected [but in] as much as the officers have never received any thing [yet] for what they have already done, we apprehend they will be loth to proceed– The precise amount of cost already incurred we have not now at hand, but it will not greatly vary from $40– We will direct the Sheriff to collect the ballance–
As to the real estate, we can not attend to it, as agents, & we therefore recommend that you give the charge of it, to Mr Isaac S. Britton, a trust-worthy man, & one whom the Lord made on purpose for such bussiness.
Yours &c[etc]Logan & Lincoln
<Page 2>
SPR[INGFIELD] Ill.
[?]
Messrs Rowland, Smith & Co– Louisville Kentucky
[docketing]
Lot No 14 Cattertons add[addition] to Athens
66 ft[feet] [?] 239–
25. ac[acres] off. south End of NW[Northwest] ¼ Sec[Section] 14 T[Township] 17—n[north] R[Range] 6 west–3
[docketing]
[28?]
[docketing]
Svt:
[docketing]
Josiah Francis
Jas D Allen
W S Stone
Independance
[docketing]
1844
Springfield Ills[Illinois]
Logan & Lincoln.
1Abraham Lincoln wrote and signed the letter. He also authored the address on the last page, which was folded to create an envelope for mailing.
2Francis, Allen, & Stone had signed a promissory note for $775 to Rowland, Smith & Company, but failed to pay. Rowland, Smith and Company retained Lincoln and sued for the repayment of the debt. On March 26, 1841, the court ruled in favor of Rowland, Smith & Company, and ordered the sale of one town lot and twenty-five acres of land to satisfy part of the judgment.
Declaration, March 1841; Order, 26 March 1841, Rowland, Smith & Co. v. Francis et al., Martha L. Benner and Cullom Davis et al., eds., The Law Practice of Abraham Lincoln: Complete Documentary Edition, 2d edition (Springfield: Illinois Historic Preservation Agency, 2009), http://www.lawpracticeofabrahamlincoln.org/Details.aspx?case=140381.
3The twenty-five acres described here is located several miles south of Athens in southern Menard County, Illinois.
Sheriff’s Certificate, 18 April 1842, Rowland, Smith & Co. v. Francis et al., Martha L. Benner and Cullom Davis et al., eds., The Law Practice of Abraham Lincoln: Complete Documentary Edition, http://www.lawpracticeofabrahamlincoln.org/Details.aspx?case=140381.

Autograph Letter Signed, 2 page(s), Volume Volume 2, Herndon-Weik Collection of Lincolniana, Library of Congress (Washington, DC),