Lincoln writes to Mount Sterling, Illinois, attorney James S. Irwin, who has a client he wishes Lincoln to represent in a case on appeal to the Illinois Supreme Court. Lincoln writes that he and his law partner, Stephen T. Logan, "are willing to attend to any business . . . you may send us." The partners prefer that Irwin pay them in advance. Lincoln explains, "[W]hatever fees we earn at a distance, if not paid before, we have noticed we never hear of after the work is done. We therefore, are growing a little sensitive on that point."Abraham Lincoln to James S. Irwin, 2 November 1842, CW, 1:304.