SIR--In reply to your inquiries, Abraham Lincoln was living at my house in New Salem, going to school, studying English grammar and surveying, in the year 1833. One morning he said to me, "Graham, what do you think about the anger of the Lord?" I replied, "I believe the Lord never was angry or mad and never would be; that His loving kindness endurest forever; that He never changes." Said Lincoln, "I have a little manuscript written, which I will show you"; and stated he thought of having it published. Offering it to me, he said he had never showed it to anyone, and still thought of having it published. The size of the manuscript was about one-half quire of foolscap, written in a very plain hand, on the subject of Christianity and a defense of universal salvation. The commencement of it was something respecting the God of the universe never being excited, mad, or angry. I had the manuscript in my possession some week or ten days. I have read many books on the subject of theology and I don't think in point of perspicuity and plainness of reasoning, I ever read one to surpass it. I remember well his argument. He took the passage, "As in Adam all die, even so in Christ shall all be made alive," and followed up with the proposition that whatever the breach or injury of Adam's transgressions to the human race was, which no doubt was very great, was made just and right by the atonement of Christ. As to Major Hill burning the manuscript, I don't believe he did, nor do I think he would have done such a thing. About the burning of a paper by Hill, I have some recollection of his snatching a letter from Lincoln and putting it into the fire. It was a letter written by Hill to McNamur. His real name was McNeal. Some of the school children had picked up the letter and handed it to Lincoln. Hill and Lincoln were talking about it, when Hill snatched the letter from Lincoln and put it into the fire. The letter was respecting a young lady, Miss Ann Rutledge, for whom all three of these gentlemen seemed to have respect. Yours truly, MENTOR GRAHAM. Now the next point I wish to notice is Mr. Herndon's statement, in his Abbott letter, that Lincoln, in 1846, was charged with being an infidel. Herndon says he [Lincoln] did not deny the charge, because it was true. As I have before stated, I admit the charge was made, and I think at the time there was no public denial by Lincoln, for the reason that the canvass was made on political grounds, and not religious faith or belief. Nevertheless, the charge was denied, as the following letter will show. STATEMENT OF THOMAS MOSTILLER PLEASANT PLAINS, ILL., April 28, 1874. B. F. IRWIN: