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Account of William Odam to James Rutledge, [1831]1
James Oldham ^William Odam^ To James Rutledge Dr[Debit]
To 1 years boarding while carrying the mail $27—00
I do solemnly swear in the presence of Almighty God that the above accoumpt— is just and correct—to the best of my knowledge—
James Rutledge
Sworn to and subscribed before me.
Bowling Green J P[Justice of the Peace] L S

<Page 2>
James Rultedge
acct[account] $
1Page one of this document is entirely in Abraham Lincoln’s handwriting, aside from James Rutledge’s and Bowling Green’s signatures.
Odam’s will was entered into probate January 4, 1831; by December 1831, the estate was in the final stages of settlement. This account was likely written during that period.
Sangamo Journal (Springfield, IL), 1 December 1831, 3:5; William Odom probate case file 89, Sangamon County Probate Court records, Illinois Regional Archives Depository (IRAD), University of Illinois-Springfield.
2While living in New Salem, Lincoln frequently wrote various documents for his friends and neighbors. This account was likely related to the time when Rutledge turned his home into a tavern for boarders.
Benjamin P. Thomas, Lincoln's New Salem (Springfield, IL: Abraham Lincoln Association, 1934), 7.

Copy of Handwritten Document Signed, 2 page(s), Abraham Lincoln Association Files, Lincoln Collection, Abraham Lincoln Presidential Library and Museum (Springfield, IL).