Act is passed repealing system of internal improvements established in 1837. Lincoln is still strong advocate of internal improvements and votes nay. He reports act to authorize collector of Ogle County to collect taxes for 1839 from citizens of Lee County, formerly part of Ogle.House Journal.

Stuart & Lincoln withdraw $380 cash from their account with a Springfield merchant. Account (copy), 28 January 1840, Irwin & Corneau Account Book, 185, microfilm, IHi, Springfield, IL.