Another excellent guess, Bill, but it's not Townsend.
Hint #1: Bill's guess is in the right century - this author's pamphlet was published in the 19th century. The author is not as well known as either Townsend or Bates.
Hint #1.5: The entire text of the author's pamphlet is a free download on archive.org
Hint #2: In In The Shadow of Lincoln's Death Otto Eisenschiml mentioned this author's name and "leap estimate," and he said it was not worthy of serious consideration.