North Carolina Poll Tax

North Carolina tax lists – definition of white and black “polls”

The poll tax was imposed on males and slaves in every household.

It was started in 1715 by the General Assembly and applied to all males over the age of 16 “white poll” and all slaves, male and female, over the age of 12 “black poll”, were also taxed at this time.

This tax was modified in 1777 and 1784 to include property owned.
In 1784, the black poll was changed to include freeman and male servants over the age of 21 (with males over 45 being exempt after 1835) and male and female slaves between the ages of 12 and 50.

In 1801, the poll tax was changed to exempt males over the age of 50 and in 1817, the age was dropped to 45.

After the abolition of slavery in 1868, the tax was changed to all males between the ages of 21 and 50 until the poll tax was ended in 1970.

Source: “North Carolina Research: Genealogy and Local History, 1996″, by Helen Leary, pages 231-232.

1777 Tax Lists Caswell County NC – Williams

In 1777 Caswell County, NC consisted of 6 districts – Richmond, Gloucester, St. David’s, St. Luke’s, St. James, and Nash. In 1792, St. Lawrence, St. Luke’s, St. James, and Nash counties became Person County.

According to the 1777 Caswell County Tax list, there were 8 Williams men being taxed:

St. David’s District – Henry Williams was taxed for 3722 acres, 6 white polls, and 6 black polls; Colonel John Williams was taxed for 1299 acres, 0 white polls, and 0 black polls

Gloucester District – 0 Williams families were taxed

St. James’ District – George Williams was taxed and Thomas Williams was taxed for 194 acres, 17 white polls and 6 black polls

St. Lukes District – Benjamin Williams was taxed

Nash District – Benjamin Williams and John Williams were taxed

Richmond District – William Williams

Source: Caswell Co., NC List of Taxables for 1777, 1780, & 1784 , microfilm, North Carolina State Archives, Call No. 020.70001

1784 Tax Lists Caswell County NC – Williams

In 1784 Caswell County, NC consisted of 8 districts – Richmond, Caswell, Gloucester, St. David’s, St. Lawrence, St. Luke’s, St. James, and Nash. In 1792, Caswell County was split into two counties – Caswell and Person. St. Lawrence, St. Luke’s, St. James, and Nash counties became Person County in 1792.

According to the 1784 Caswell County Tax list, there were 5 Williams men being taxed:

Richmond District – 0 Williams families were taxed

Caswell District – 0 Williams families were taxed

Gloucester District – 0 Williams families were taxed

St. David’s District – John Williams, Att, taxed for 1500 acres on Country Line Creek, 1 white poll and 6 black polls

St. Lawrence’s District – Tobias Williams taxed for 0 acres, and 1 white poll (0 black polls) and William Williams taxed for 163.5 acres on Cane Creek, 1 white poll and 0 black polls

St. Luke’s District – 0 Williams families were taxed

St. James’ District – Bennett Williams was taxed for 231 acres on Deep, 1 white poll and 0 black polls

Nash District – John Williams was taxed for 0 acres, 1 white poll and 0 black polls

Source:Caswell County NC Will Books 1777 – 1814, and 1814-1843 (Abstracts), 1784 Tax List, Guardian Records, etc… by Katherine Kerr Kendall (searchable online at ancestry.com); abstracted from the NC State Archives, Book C.R. 020.701.1, Compiled by Henry E. Kendall

Original Records of Person Co. at NC State Archives

PERSON COUNTY: Established in 1791 (effective 1792) from Caswell County

The following is a list of all of the Person County original records that are held at the North Carolina State Archives in Raleigh, North Carolina. This list was copied from the “Guide to Research Materials in the North Carolina State Archives.”

ORIGINAL RECORDS

BONDS

Apprentice Bonds and Records, 1801-1925; 1 volume, 1 Fibredex box.

Bastardy Bonds and Records, 1793-1891; 1 Fibredex box.

Constables’ Bonds and Records, 1792-1854; 1 Fibredex box.

Officials’ Bonds and Records, 1792-1954; 2 volumes, 1 Fibredex box.

CENSUS RECORDS (County Copy)

Census, 1880; 2 volumes.

COURT RECORDS

County Court of Pleas and Quarter Sessions

Minutes, 1792-1868; 14 volumes.

Rough Minutes and Dockets, 1803-1866; 1 Fibredex box.

Execution Dockets, 1813-1825, 1838-1868; 5 volumes.

Levy Dockets, 1795-1826, 1837; 2 volumes.

State Dockets, 1792-1868; 4 volumes.

Trial and Appearance Dockets, 1792-1814, 1824-1868; 5 volumes.

Summons Docket (Writs Issued), 1793-1807; 1 volume.

Witness Fee Docket, 1822-1853; 1 volume.

Superior Court

Minutes, 1807-1864, 1869-1909; 8 volumes.

Equity Minutes, 1808-1854; 2 volumes.

Equity Trial and Execution Docket, 1807-1853; 1 volume.

Equity Trial and Appearance Docket, 1854-1868; 1 volume.

Execution Dockets, 1808-1857; 3 volumes.

State Dockets, 1808-1838, 1851-1868; 2 volumes.

Trial and Appearance Dockets, 1807-1868; 3 volumes.

Summons Docket, 1869-1870; 1 volume.

Civil Action Papers, 1813-1939; 8 Fibredex boxes.

Civil Action Papers Concerning Board of County Commissioners,

1871-1906; 1 Fibredex box.

Civil Action Papers Concerning Land, 1775-1948; 4 Fibredex boxes.

Criminal Action Papers, 1815-1908; 1 Fibredex box.

ELECTION RECORDS

Election Records, 1804-1918; 1 Fibredex box.

ESTATES RECORDS

Record of Accounts, 1868-1908; 4 volumes.

Administrators’ Bonds, 1870-1882, 1889-1898; 2 volumes.

Estates Records, 1775, 1776, 1784, 1791-1951; 78 Fibredex boxes.

Guardians’ Records, 1792-1949; 6 Fibredex boxes.

Guardians’ Accounts, 1810-1865; 4 volumes.

Guardians’ Bonds, 1870-1899; 1 volume.

Record of Settlements, 1869-1898; 1 volume.

LAND RECORDS

Deeds, 1777-1918; 4 Fibredex boxes.

Miscellaneous Deeds, 1774-1923; 2 Fibredex boxes.

Land Entry Book, 1873-1887, 1899; 1 volume.

Petitions for Partition, 1838-1918; 1 Fibredex box.

Petitions for Sale, 1856-1934; 3 Fibredex boxes.

Miscellaneous Land Records, 1775-1940; 2 Fibredex boxes.

MARRIAGE, DIVORCE AND VITAL STATISTICS

Marriage Bonds, 1791-1868; 10 Fibredex boxes.

Record of Cohabitation, 1866; 1 volume.

Divorce Records, 1821-1939; 3 Fibredex boxes.

MISCELLANEOUS RECORDS

Alien Registration, 1927, 1940; 1 volume.

County Accounts, 1881-1885; 2 volumes.

List of Jurors, 1893-1915; 1 volume.

Registry of Licenses to Trades, 1877-1901; 1 volume.

Minutes, Wardens of the Poor, 1792-1868; 2 volumes.

Miscellaneous Records, 1771-1954; 3 Fibredex boxes.

Powers of Attorney, 1785-1900; 1 Fibredex box.

Tobacco and Snuff Manufacturer’s Record, 1869-1871; 1 volume.

Records of Assignees, Receivers and Trustees, 1842-1939; 3 Fibredex boxes.

OFFICIALS, COUNTY

Minutes, Board of Magistrates, 1880-1894; 1 volume.

Record of Magistrates, 1893-1922; 1 volume.

Record of Magistrates and Notaries Public, 1923-1943; 1 volume.

ROADS AND BRIDGES

Appointment of Road Overseers, 1823-1868; 2 volumes.

Road Records, 1797-1888; 1 Fibredex box.

Railroad Records, 1876-1921; 3 Fibredex boxes.

SCHOOL RECORDS

School Records, 1832-1930; 1 Fibredex box.

School Registers, 1887-1904; 8 volumes.

TAX AND FISCAL RECORDS

Lists of Taxables, 1915, 1925; 3 volumes.

List of Insolvents, 1892-1898; 1 volume.

Schedule B Taxes, 1869-1883; 1 volume.

Tax Records, 1792-1886; 2 Fibredex boxes.

Tax Receipt Book, 1871; 1 volume.

WILLS

Record of Wills, Inventories, Sales of Estates and Taxables, 1792-1844;

15 volumes.

Wills, 1790-1943; 17 Fibredex boxes.

PERSON COUNTY

Established in 1791 (effective 1792) from Caswell County

MICROFILM RECORDS

CORPORATIONS AND PARTNERSHIPS

Record of Corporations, 1895-1966; 1 reel.

Partnership Records, 1913-1966; 1 reel.

COURT RECORDS

County Court of Pleas and Quarter Sessions

Minutes, 1792-1868; 4 reels.

Superior Court

Minutes, 1821-1864, 1869-1966; 8 reels.

ELECTION RECORDS

Record of Elections, 1906-1964; 1 reel.

ESTATES RECORDS

Record of Accounts, 1868-1966; 7 reels.

Administrators’ Bonds, 1870-1966; 5 reels.

Appointment of Executors, 1868-1894; Record of Executors, 1925-1966;

1 reel.

Guardians’ Accounts, 1810-1944; 1 reel.

Guardians’ Bonds, 1870-1899; 1 reel.

Appointment of Guardians, 1899-1966; 1 reel.

Clerk’s Receiver Accounts, 1894-1903; 1 reel.

Inheritance Tax Records, 1919-1961; 1 reel.

Record of Settlements, 1869-1966; 5 reels.

Index to Estates, 1947-1966; 1 reel.

LAND RECORDS

Record of Deeds, 1789-1959; 56 reels.

Index to Real Estate Conveyances, Grantor, 1790-1974; 6 reels.

Index to Real Estate Conveyances, Grantee, 1790-1974; 4 reels.

Index to Real Estate Conveyances, Grantee: Trustees, 1900-1974; 2 reels.

Entry Book, 1872-1899; 1 reel.

Record of Resale of Land by Trustees and Mortgagees, 1920-1960; 1 reel.

MARRIAGE, DIVORCE AND VITAL STATISTICS

Marriage Bonds, 1791-1868; 6 reels.

Record of Marriage Certificates, 1851-1867; Marriage Registers, 1867-1966;

1 reel.

Maiden Names of Divorced Women, 1938-1966; 1 reel.

Index to Births, 1913-1979; 2 reels.

Index to Deaths, 1913-1986; 1 reel.

MILITARY AND PENSION RECORDS

Record of Armed Forces Discharges, 1918-1966; 3 reels.

MISCELLANEOUS RECORDS

Orders and Decrees, 1868-1962; 9 reels.

Index to Special Proceedings, 1954-1966; 1 reel.

OFFICIALS, COUNTY

Minutes, Board of County Commissioners, 1868-1947; 3 reels.

SCHOOL RECORDS

Minutes, Board of Superintendents of Common Schools, 1841-1864; Minutes,

County Board of Education, 1872-1886, 1909-1953; 1 reel.

TAX AND FISCAL RECORDS

Tax Scrolls, 1876-1925; 4 reels.

WILLS

Wills, Inventories, Sales of Estates and Taxables, 1792-1844; 7 reels.

Record of Wills, 1847-1968; 5 reels.

Original Wills, 1791-1900; 3 reels.

Cross Index to Wills, 1792-1956; 1 reel.

Index to Wills, Devisee, 1970-1986; 1 reel.

1784 Tax Lists Caswell County NC – Brooks

BROOKS Family
Caswell County, NC

Source: Caswell County NC Will Books 1777 – 1814, and 1814-1843 (Abstracts) by Katherine Kerr Kendall

1784 Tax List

NC State Archives, Book C.R. 020.701.1, Compiled by Henry E. Kendall

St. David’s District:

Thomas Brooks – 810 ac. on Moons Creek, 1wp, 2 bp. (p. 140)

Charles Brooks – 0 ac, 1wp, 0 bp

Nash District:

Artha Brooks – 450 ac. On Bowl’s Branch, 2 wp, 1 bp

John Brooks – 415 ac. On Bols Branch, 1 wp, 0 bp

Tabitha Brooks – 0 ac., 1 wp, 0 bp

(Became Person Co in 1792)

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