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

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