Lincoln represents the railroad in the Illinois Supreme Court case of People v. Illinois Central RR. The State of Illinois is suing the Illinois Central Railroad to collect taxes for 1857. The parties disagree on the valuation of the railroad's property. Illinois State Auditor Jesse K. Dubois bases the tax upon an appraisal of $19,711,559.59, and the railroad assesses a value of $4,942,000. On this day, Lincoln questions at least eleven witnesses. The Illinois Supreme Court agrees with Lincoln as to the valuation of the railroad's property. Judge's Docket, November 1859 Term, People v. Illinois Central RR, Court Docket A 1st GD 1849-1870; Opinion, January 1860 Term, People v. Illinois Central RR, case file 8537, both in Illinois Supreme Court, Illinois State Archives, Springfield, IL.

[ At the Sangamon County Circuit Court in Springfield, Herndon dismisses the chancery case of Rockwell et al. v. Dubois et al. at his clients' costs. Decree, 18 November 1859, Rockwell et al. v. Dubois et al., Record S 1859-1860, 528, Sangamon County Circuit Court, Illinois State Regional Archives Depository, University of Illinois at Springfield, Springfield, IL. ]