Lot 64

Abraham Lincoln Boldly Signed Presidential Appointment of Tax Collector for New York

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Abraham Lincoln Boldly Signed Presidential Appointment of Tax Collector for New York

Estimate: $8,000 - $12,000

Current Bid: $8,500

(14 Bids)

by University Archives
July 28, 2026 10:00 AM EDT
Live Auction
88 Danbury Road
Suite 2A
Wilton, CT, US 06897

Abraham Lincoln
Washington, DC, March 6, 1863
Abraham Lincoln Boldly Signed Presidential Appointment of Tax Collector for New York
PPDS

Abraham Lincoln (1809-1865). A partially printed, partially manuscript document signed, "Abraham Lincoln," as president, 1p, 19.75" x 15.75", Washington, March 6, 1863, appointing Thomas R. Walker as "Collector of Internal Revenue of the Twenty First Collection District of New York." Countersigned by Secretary of the Treasury Salmon P. Chase (1808-1873) as "S.P. Chase." Docketing at verso. Professional repair to upper left corner and smaller areas of loss. Expected folds and creases. Age toning, minor soiling, and light scattered foxing. In near fine condition. A gorgeous example of Lincoln's signature!

In July 1862, during the Civil War, President Abraham Lincoln and Congress passed a Revenue Act that created the office of Commissioner of Internal Revenue and enacted a temporary income tax to pay war expenses. Under Chase's direction, the Treasury Department oversaw the creation of the Bureau of Internal Revenue, later renamed the Internal Revenue Service, responsible for collecting this new tax. By the end of the war, 10% of Union households had paid some form of income tax, and the Union raised 21% of its war revenue through income taxes.

Before Thomas R. Walker (1806-1892) received this political appointment from President Lincoln, he served as the 15th Mayor of Utica, New York, holding office for two terms from 1849 to 1850. A prominent figure in early Upstate New York history, Walker was instrumental in pushing for municipal infrastructure progress and civic development. During and after his life, he and his family played a major role in the cultural and architectural shifts of Utica. Their homestead hosted many of the era's noted artists and poets, and later became an important residential area.

This item comes with a Certificate from John Reznikoff, a premier authenticator for both major 3rd party authentication services, PSA and JSA (James Spence Authentications), as well as numerous auction houses.

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  • Dimensions: 19.75" x 15.75"
  • Medium: PPDS

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Bid Increments
From: To: Increments:
$0 $99 $10
$100 $299 $20
$300 $499 $25
$500 $999 $50
$1,000 $1,999 $100
$2,000 $2,999 $200
$3,000 $4,999 $250
$5,000 $9,999 $500
$10,000 $19,999 $1,000
$20,000 $49,999 $2,500
$50,000 + $5,000