I believe this is James of Fairbury, Illinois. He enlisted 7 Aug, 1862 as a Private (Union Soldier) and became a part of Co. E 129th Infantry Regiment of Illinois on 8 Sept. 1862.
He is listed as one of my possible relatives as I have several James' in my Ayers line tracing from Ohio to Indiana to Illinois.

ILLINOIS
129TH INFANTRY
(Three Years)

One Hundred and Twenty-ninth Infantry.-Cols., George P.
Smith Henry Case; Lieut.-Cols., Henry Case, Andrew J. Cropsey,
Thomas H. Flynn; Majs., Andrew J. Cropsey, Thomas H. Flynn,
John A. Hoskins. This regiment was organized at Pontiac in
Aug., 1862, and was mustered into the U.S. service, Sept. 8.
Five companies were from Livingston county, four from Scott
and one from Rock Island. On Sept. 22, the regiment left
Pontiac with 927 officers and men and reported at Louisville,
Ky. From the middle of Dec., 1862, till the first of June,
1863, it guarded the railroad from Bowling Green, Ky., to
Gallatin, Tenn. during which time it had frequent collisions
with the Confederates in repelling their attack on the
railroad. During the Atlanta campaign it participated in the
principal battles, marched to the sea and up through the
Carolinas, fought at Averasboro and Bentonville, then moved to
Washington and participated in the grand review. It then
proceeded to Chicago and on June 10, 1865, received its final
payment and discharge.

Source: The Union Army, vol. 3