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Partly-printed DS as president, one page, 21 x 16.5, March 4, 1863. President Lincoln appoints Lewis Ellsworth as "Collector of Internal Revenue for the Sixth Collection District of Illinois." Signed at the conclusion in ink by President Abraham Lincoln, and countersigned by Secretary of the Treasury Salmon P. Chase. In very good condition, with heavy intersecting folds, show-through from old tape repairs to reverse, and light irregular staining to the left side; none of these flaws detract from the bold, crisp example of Lincoln's full presidential signature.
Ellsworth’s appointment came during the rapid creation of a national tax-collection system to finance the Civil War. Established under the Revenue Act of 1862, the new Bureau of Internal Revenue divided loyal states into collection districts and imposed excise duties, license fees, and the nation’s first progressive income tax—making local collectors such as Ellsworth essential agents in sustaining the Union war effort.
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