Lincoln reports from Finance Committee plan to pay for internal improvements. Federal government should sell to state 20,000,000 acres of public lands at 25¢ an acre. State would borrow money to buy land and resell it at $1.25 an acre. Report is tabled. Lincoln enters debate on "partiality" in federal government's handling of tax money collected in Illinois.House Journal; Photocopy; Remarks in Illinois Legislature Concerning Resolutions in Relation to Purchase of Public Lands, 17 January 1839, CW, 1:132-34.