North Carolina Research : Genealogy and Local History / Helen F. M.
Leary, ed. Raleigh : North Carolina Genealogical Society, 1996
Notes from book.
STRATEGY FOR TAX RECORDS
A census enumerated the people living together in a given household ;
tax records list the charges for a given individuals real estate and
personal property. Census and tax records for the same household may not
include the same people: the 63-year old head of a large 1840 census
household, for example, was not himself taxable. Although his sons,
sons-in-law, nephews, servants, boarders, and a business partner or two
may have lived in his census household, he had no automatic obligation
to pay their annual poll taxes and, therefore, may nave listed no polls
at all in his 1840 tax household.
Check the whole county for each year. Landless men, particularly,
shifted from
district to district as they changed employers. Search lists of
delinquent, insolvent, or late taxpayers. Look for protests against
original tax listings and petitions for tax exemption.
Record names exactly as given. Initials such as BC, AB, etc. Are
usually abbreviations of the taxpayers place of residence, used to
distinguish them from others of the same name in the county or
district. Red or Long [tall] referred to physical characteristics,
and Esq. (Esquire) meant the man held or had held certain public offices
(sheriff, justice, assemblyman). Sr. and Jr. in early NC records did not
indicate relationship; it merely meant that Sr. was older the Jr.
Example: Henry Adams Sr., a widower, died in 1819. Document lists:
To John Adams 40.00
To Joseph Adams 13.33
To David Adams 13.33
To James Adams 20.00
To Amaryllis Adams 20.00
To William Adams 40.00
To John Williams 20.00
To Henry Williams 10.00
To Mary Martin 13.33
To Ann Williams 10.00
1. Find out if all the heirs are represented in the division by totaling
the amounts allotted and comparing the sum with the net value of the
estate. (Rarely will the amounts tally exactly).
2. Recall the heritance rules.
3. Determine how much each childs share was worth. James and Amaryllis
Adams were grandchildren of Henry Sr. Each of Henrys children should
have inherited $40.
4. Determine how many more children you are dealing with. In the
example, divide the estate of $200 by $40. Henry Sr. had five children
who were either living at the time of the division, or, if dead, had
left living issue.
5. Sort the remaining heirs into the same number of groups as there are
unidentified children. In this case, the remaining heirs are sorted into
two groups, and the portions of each group must total $40.
In this example:
1. Henry Adams, Sr. (d. 1819, intestate)
1a. Henry Adams, Jr. (d. 1820, testate)
1a1. James Adams
1a2. Amaryllis Adams
1b. John Adams (d. after 1822)
1c. William Adams (d. after 1822)
1d. Daughter (d. before 1822, married
-?- Williams and left 2 children
1d1. John Williams (d. after 1822)
1d2. Son (assumed bec. of surname) (d. before 1822 & left 2 children)
1d2a. Henry Williams
1d2b. Ann Williams
1e. Son (d. before 1822 & left 3 children)
1e1. Joseph Adams (b. before 1822)
1e2. David Adams (b. before 1822)
1e3. Mary Adams (married -?- Martin before 1822)