Draft Drawn on James Rutledge 
Mr. James Rutledge please to pay the bearer David P Nelson  thirty dollars and this shall be your receipt for the same
March 8th. 1832. A LINCOLN
for D Offutt 
 ADS, DLC. James Rutledge, mill owner and tavern keeper, was co-founder of New Salem.
 Dr. David P. Nelson resided not far from New Salem; on moving to Texas he employed Lincoln to raft his goods and family down the Sangamon River to Beardstown.
 Denton Offutt was a merchant who employed Lincoln in March, 1831, to take a flatboat of produce to New Orleans. Upon returning Lincoln clerked in Offutt's store at New Salem.