Choice D is the best answer. After advocating for citizens "never to violate in the least particular, the laws of the country" (lines 3-4,"Revolution...the country"), Lincoln begins the second paragraph by making another point: "When I so pressingly urge a strict observance of all the laws, let me not be understood as saying there are no bad laws, nor that grievances may not arise, for the redress of which, no legal provisions have been made" (lines 24-28,"When...been made"). This sentence is an attempt on Lincoln's part to make clear what could be a misunderstanding of his position ("let me not be understood") and to correct that possible misunderstanding. Lincoln doesn't want people to believe he is saying all laws are always good, but rather that those laws need to be followed as long as they are on the books.
Choices A and B are incorrect because the sentence in lines 24-28("When...been made") does not raise and refute a possible counterargument to Lincoln's argument or identify a shortcoming of his argument, but rather it is an attempt on Lincoln's part to make sure he is not misunderstood. Choice C is incorrect because that sentence does not acknowledge and provide support for a central assumption of Lincoln's argument but looks at a different aspect of the issue.