The precise date of the opening of Denton Offutt's store is not known. We only know that on July 8, 1831, the County Commissioners' Court of Sangamon County granted Offutt a license to retail merchandise at New Salem; for which he paid five dollars, a fee which supposed him to have one thousand dollars' worth of goods in stock. When the oxen and their drivers returned with the goods, the store was opened in a little log house on the brink of the hill, almost over the river. [Illustration: THE KIRKHAM'S GRAMMAR USED BY LINCOLN AT NEW SALEM.--NOW FIRST PUBLISHED.] The copy of Kirkham's Grammar studied by Lincoln belonged to a man named Vaner. Some of the biographers say Lincoln borrowed [it,] but it appears that he became the owner of the book, either by purchase or through the generosity of Vaner, for it was never returned to the latter. It is said that Lincoln learned this grammar practically by heart. "Sometimes," says Herndon, "he would stretch out at full length on the counter, his head propped up on a stack of calico prints, studying it; or he would steal away to the shade of some inviting tree, and there spend hours at a time in a determined effort to fix in his mind the arbitrary rule that 'adverbs qualify verbs, adjectives and other adverbs.'" He presented the book to Ann Rutledge [the story of Ann Rutledge will appear in a future number of the Magazine], and it has since been one of the treasures of the Rutledge family. After the death of Ann it was studied by her brother, Robert, and is now owned by his widow, who resides at Casselton, North Dakota. The title page of the book appears above. The words, "Ann M. Rutledge is now learning grammar," were written by Lincoln. The order on James Rutledge to pay David P. Nelson thirty dollars and signed "A. Lincoln, for D. Offutt," which is shown above, was pasted upon the front cover of the book by Robert Rutledge. From a photograph made especially for MCCLURE'S MAGAZINE.--_J. McCan Davis_.] The frontier store filled a unique place. Usually it was a "general store," and on its shelves were found most of the articles needed in a community of pioneers. But to be a place for the sale of dry goods and groceries was not its only function; it was a kind of intellectual and social centre. It was the common meeting-place of the farmers, the happy refuge of the village loungers. No subject was unknown there. The _habitués_ of the place were equally at home in talking politics, religion, or sport. Stories were told, jokes were cracked and laughed at, and the news contained in the latest newspaper finding its way into the wilderness was discussed. Such a store was that of Denton Offutt. Lincoln could hardly have chosen surroundings more favorable to the highest development of the art of story-telling, and he had not been there long before his reputation for drollery was established. THE CLARY'S GROVE BOYS.