One page, 8vo (165 x 203 mm).

In full: "And the said defendant comes and defends the wrong and injury, when where &c, and says plaintiff actio now because he says he did not undertake and promise in manner and form as is in the declaration alledged; and of this he puts himself upon the country &c.
Parks & Lincoln p/a
And the plaintiffs will take notice that at the trial that the jewelry sold to defendant, was less in value than it appeared, by a large sum, to wit the sum of one hundred dollars; and that the defect in quality and value was known to plaintiffs, at the time, and by them concealed from the defendant.
Parks & Lincoln pa."

Sackett Davis & Co. v. Burt was filed in late 1859 by the jewelry and flatware company of Sackett, Davis, & Co. to collect on an $800 debt against Reuben W. Burt. In this plea, Abraham Lincoln argues that the jewelry sold to Burt was overvalued and that Sackett knew this to be the case. The case was ultimately decided in Sackett's favor.