It has been frequently said that General McClellan refused to pay Lincoln a fee charged for trying a case for the Illinois Central Railroad, but it is not true. At the time referred to (1855) Captain McClellan was in the regular army and a military attaché in Europe during the Crimean War. It was, however, the only time that Lincoln sued for a fee, and the circumstances were as follows. By its charter the Illinois Central Railroad was exempt from taxation on condition that it pay into the State treasury seven per cent. of its gross earnings. The officials of McLean County contended that the Legislature of the State had no authority to exempt or remit county taxes, and brought a suit against the road to compel payment. Lincoln defended the company, won the case, and presented a bill for two thousand dollars. An official of the railroad, whose name has been forgotten, declined payment on the ground that it was as much as a first-class lawyer would charge. Lincoln was so indignant that he withdrew the original bill of charges, consulted professional friends, and later submitted another for five thousand dollars with a memorandum attached, signed by six of the most prominent lawyers in the State, giving as their opinion that the fee was not unreasonable. As the company still refused to pay, Lincoln sued and recovered the full amount. Lincoln's theory regarding fees for professional services is expressed in the notes of the law lecture previously referred to, and was as follows: "The matter of fees is important, far beyond the mere question of bread and butter involved. Properly attended to, fuller justice is done to both lawyer and client. An exorbitant fee should never be claimed. As a general rule, never take your whole fee in advance, nor any more than a small retainer. When fully paid beforehand, you are more than a common mortal if you can feel the same interest in the case as if something was still in prospect for you as well as for your client. And when you lack interest in the case the job will very likely lack skill and diligence in the performance. Settle the amount of fee and take a note in advance. Then you will feel that you are working for something, and you are sure to do your work faithfully and well. Never sell a fee note,--at least not before the consideration service is performed. It leads to negligence and dishonesty,--negligence by losing interest in the case, and dishonesty in refusing to refund when you have allowed the consideration to fail."