In the Sangamon County Circuit Court case of Logan & Lincoln v. Smith, Lincoln files a declaration. Lincoln and his partner, Stephen T. Logan, are suing James D. Smith, who is the executor of William Trailor's estate. In 1841, Logan and Lincoln defended Trailor in a murder case. Trailor promised to pay the attorneys $100 for their services, but Trailor died before paying the debt. Logan and Lincoln declare, "Trailor in his life-time, and the . . . defendant . . . since the death . . . of . . . Trailor . . . wholly neglected and refused and still do neglect and refuse" to pay.Abraham Lincoln to Joshua F. Speed, 19 June 1841, CW, 1:254-258; Declaration, filed 17 July 1845, Logan & Lincoln v. Smith, Herndon-Weik Collection, Library of Congress, Washington, DC.

Lincoln's bank account is debited $25 for payment on house to Charles Dresser, and credited $25 when friend repays loan.Irwin Ledger.