Abraham Lincoln owned the lot at 523 Pulaski Street, originally Town Lot Three in Block Nineteen. He acquired it from James Primm after endorsing a $400 note for Primm, and when the note went unpaid, Primm deeded the lot to Lincoln on March 11, 1858, to reimburse him. After Lincoln's death in April, 1865, ownership passed to his widow, Mary Todd Lincoln, then to their oldest son, Robert Todd Lincoln, who later sold it to David H. Harts of Lincoln. Lincoln is shown paying taxes on the lot, with Lewis Rosenthal, a deputy sheriff and collector of real estate taxes under the Logan County Sheriff in 1858. Because the lot was unused, Rosenthal had erected a small shed on it to stable horses, and when Lincoln asked whether the man using his lot should not pay the taxes, Rosenthal replied that the man was not good for it, then admitted he himself was using the lot. Lincoln answered with a twinkle in his eye, "hand over the receipt, I guess I'm in for it."