“Dear Sir: Yours of the tenth received. I am well acquainted with Mr. __, and know his characteristics. First of all, he has a wife and baby; together they ought to be worth $50,000 to any man. Then he has an office, in which there will be a table worth $1.50, and three chairs worth, say, $1. Last of all, there is in one corner a rat-hole which will bear looking into.”

Attributed at an unspecified date when Lincoln was a young lawyer, apparently first reported in the Prairie Farmer (March 13, 1886), Volume 58, p. 176. The quote, taken as a whole, has been explained to mean that Lincoln was giving a negative character reference, implying that the subject of that reference was not financially stable, and prone to let details slip.
Posthumous attributions

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Abraham Lincoln 618
16th President of the United States 1809–1865

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