Lincoln was an American army officer who served as a major general in the Continental Army during the American Revolutionary War. He is noted for being present at several major surrenders during the war.
Lincoln was forced to surrender more than 5,000 men to British forces in May of 1780 in Charleston, SC. This loss of the southern army at Charleston was one of the worst Continental defeats of the war. He was denied honors of war in surrendering but was later paroled with no charges being brought against him.

Lincoln was exchanged for British Major General William Phillips in November 1780, returning to George Washington's main army and leading it south to Virginia where he played a major role in the Siege of Yorktown and the surrender of Charles Cornwallis in 1781. Pleading illness, Cornwallis did not attend the surrender ceremony, choosing instead to send his second-in-command, Charles O'Hara. In response, George Washington refused to accept O'Hara's sword and sent Lincoln, his second-in-command, to receive the official surrender.

Dated February 13, 1807 and measuring 10" x 5", this partially printed ship's manifest is for an American vessel sailing traveling from Marsilles, France to Marblehead, Massachusetts It was in Marblehead where Benjamin Lincoln served as collector for the port. The ship was bringing with it 118 gallons of brandy. The document is signed "B. Lincoln." $325.00