Lincoln's fees were usually in the $5 to $20 range, but he once charged $5,000. Lincoln represented the Illinois Central Railroad throughout the 1850's. In the McLean County Tax case, a case Lincoln won for the railroad, he charged his largest fee ever: $5,000. The case was called Illinois Central Railroad v. McLean County. The Illinois Central Railroad owned 118 acres of land in McLean County, Illinois, and the county assessor levied a tax of $428.57 on the railroad's property. The railroad argued that the Illinois General Assembly act incorporating the railroad exempted the railroad from taxes. The railroad hired Lincoln and sued McLean County for an injunction to stop the county from selling railroad land to pay taxes. The parties reached an agreement, in which the court would dismiss the bill, thus ruling for McLean County, and the railroad would appeal the case to the Illinois Supreme Court, where the only question would be whether the county had a lawful right to tax the Illinois Central Railroad property. Lincoln continued to represent the railroad in court. The Illinois Supreme Court reversed the judgment. Walter B. Scates, who was chief justice, ruled that the legislature could exempt property from taxation. Therefore, the charter of the Illinois Central Railroad was constitutional. Lincoln received $5,000 for his legal services, but he had to sue the railroad to collect his money.
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