To William P. Fessenden 
Hon. Secretary of the Treasury: Oct. 3, 1864.
My dear Sir, Mr. Hallowell who brings this, has a very meritorious cotton-case & I hope it may be found that the same sort of thing can be done for him that was for Judge Johnson  of Cincinnati. Yours truly A. LINCOLN
 Carnegie Book Shop Catalog 167, No. 266; Tracy, p. 245. On September 30, 1864, John W. Forney wrote Lincoln:
``I will have the honor to call upon you on Monday morning between ten and eleven o'clock in company with Morris L. Hallowell. He is one of the most upright and influential members of the Society of Friends in this city. . . . He was ruined by the Rebellion---all his trade South was cut off---his debtors refused to pay---and he was thus left almost bankrupt. He is a man of earnestness & integrity & to enable him to live he will lay before you the following. . . .
``One of his debtors in Arkansas who owes him . . . an immense sum has 3600 bales of cotton. If he could get these out of the State under the authority of the Government, it would be a source of great advantage to the common cause, & would also enable his party in Arkansas to pay him. Gen's Steele & Dana need only your permission to give protection to this cotton to get it out. . . .'' (DLC-RTL).
 This case has not been identified, but Johnson was probably William Johnson an outstanding lawyer and jurist of Cincinnati.