Taxes on Land owed to the proprietors (1722-1729) and afterwards to the Crown.
The State Records of North Carolina, Collected and Edited by Walter Clark, VOL. XXII MISCELLANEOUS [F 251.N62 1968] contains: Pg. 240 - 259
ARREARS OF QUIT RENTS
Account of the Receipt of one-half of the arrears of His Majesty's Quit Rents for Albemarle County (vizt) from 29 September 1729, to March 1732, Computed at the difference of Seven for one pound sterling in the Currency of this Province - 12 June 1735. (Page 240 through 259).
These "tax lists" were also used in selecting jurors and in eligibility for voting.
White females will not be listed unless they are widows or adult single women responsible for the tax on their household or property. Additional polls may have been servants or sons.
1749 - law
1777 added property tax
What was taxed varied:
NC Taxes 1679 - 1790, Vol 2 - includes Bertie for the years 1774, 1781 includes about 29,000 NC taxpayers.
Table 1, with county, abbreviations, and tax list dates. Table 2, Date, county and source The remainder of the books are set up as: BENTON, Kedar Gate 1786 BEVIL, Wm. NewH 1762 two columns to each page, alphabetically. For instance in the 1679 to 1790, JAYCOCKS, Jonathan, Beaufort Co. 1779; next entry, Jonathan, Bertie, 1781.Summary of Published Bertie Tax List
Archives Card Catalog
1754-1759 Taxables--list of Justices of the Peace 1769 1774 1781 1815 1816 1834-1836 1849 1853
First Roll 1775 - 1797 Second Roll 1798 - 1818 Third Roll 1819 - 1834 Fourth Roll 1835 - 1857 Fifth Roll 1858 - 1860 You can order copies of microfilm from the Archives at around $20 a roll.
NC imposed a levy of 5 pds and 6 bushels of corn on every tithable in the colony and a fourth of the wheat crop on every farm. A special estate tax was levied to raise additional cash. The purpose was to raise money and provisions for the small army of friendly Indians furnished by S.C.troops for protection of N.C. settlers during the Tuscaora War 1711-1715. Found in Colonial Court Records in Taxes & Accounts, 1679-1754
What is a Poll Tax?
The poll tax is a specific sum to be paid by a person between 21 and 60 years of age. This age sometimes varies with legislation, so we need to learn about the laws. It applies ONLY to MALES. Property ownership is not necessary. Don't confuse this with the voting poll tax which came later.
What can I learn from the Tax Lists?
LOCATION of person. The lists were arranged by Military Districts. In the early days they would be identified by Captain James' District. This helps to pinpoint their exact vicinity of the county.
DATE OF DEATH can sometimes be estimated when a name who has consistently appeared on the list, suddenly disappears, and you are certain that he didn't move away, i.e. sons are now listed.
RELATIONSHIPS are sometimes shown with phrases, "widow of", "heirs of", or "estate of".
AGE of MALE can be estimated by when he appears on the list, or when the poll tax is no longer to be paid.
NUMBER OF MALES in HOUSEHOLD can be calculated by the number of polls. If the male was not married, they would be included.
If a person owned land in another county, where will he be listed? He is only listed in the county where he lives, but all the land in other counties will also be listed. Some earlier tax rolls only listed acreage, but later ones indicate the location of the land.
What is a defaulter?
At the end of the tax list, there will be another smaller list of defaulters. These lists were also published in local newspapers, and are lists of people who had not filed their returns. He might have moved out of the area; or just absent for the period of time. He might also have been on the Captain's military list (ages 16-20) but not be required to pay taxes. Some tax lists show those of military ages too. He may have failed to pay his taxes.
What are agents? Who were they
Agents were representatives. There is no family relationship implied. One person might have been sent for a group of families and his name might appear several times. It could very well be a family member. Often a male agent represented a female land owner.
How can they help African-American research?
Paul's page 1751 Free African Americans - Bertie county Tax Lists vary. Some Tax Collectors (Captains of the Districts) listed the name of the slave, while others merely listed the numbers.
The amount paid can also determine the number of slaves and their value.
Free persons of color were heavily taxed, and there may even be a register of free persons in some years. These lists may even contain the name of minors and of white guardians.
Why would the Tax List indicate that a person owned land before the date of a grant?
The person was responsible for taxes from the date of the survey, even before the date of the grant.
Cullen Pollock [Salmon Creek] John Brickell John Campbell Henry Hunter Edward Rasor John Brown Jno. Hill William Wynns Joseph Barradaill (Barradail) Jos. Jordan Thomas Pugh Thomas Pugh (son of Francis Pugh)Son Thomas Pugh my plantation at the Emperor’s Fields which I bought of Christian Hitleburgh- Francis Pugh's will Heny. Hill Thomas Whitmil (This one isn't clear, but I think it was a separate district) Aug 1777 Court Minutes Oaths of Allegiance administered in following districts Capt Thomas Rhodes Co [Aulander?] Capt Oliver Capt Askew Capt Wynns Capt King Capt B. Allard Capt Ryan Capt Joshua Freeman === Aulander Area - Shadrack Dunning listed in the following Tax Lists=== 1774 - Thomas Ward's Dist 1783 - Thomas Rhodes' Dist 1786 - Capt. Folk's Dist 1788 - Wm. King's Dist 1795 & 97 - Capt Eason's Dist 1800 - Capt Joseph Eason's Dist 1802 - Capt Ralph Outlaw's Dist. New Military districts were formed as population grew, as the number of men per district/company was limited. Because of this, I'm sure the lines of the districts were constantly redraw (much as our voting ones are today) ==== May 1779 Men appointed to take Inventory by District Capt Ryan & Capt Hardy Dist - Jonathan Jacocks & George Lockhart Capt Campbell & Capt Freeman - Thomas Ward & James Campbell Capt Oliver & Capt William - Anthony Armstead, Wm Benson Capt Pugh & Capt Rhodes - Wm Bryan, Thomas Rhodes Capt Wynn & Capt King - Watkin William Wynns, Abner Eason Men appointed to be Assessors: Capt Ryan & Capt Hardy Dist - Josiah Riddett, Robert West, John McGlauhon Capt Campbell & Capt Freeman - Josiah perry, Hardy Hunter, Elisha Freeman Capt Oliver & Capt William - Andrew Oliver, Josiah Smith, William West Capt Pugh & Capt Rhodes - Thomas House, Thomas Bond, John Hinton Capt Wynn & Capt King - David Outlaw, William Morris, Moses Freeman May 1780 Court Minutes Men appointed to take Inventory: Windsor Dist: Simon Turner, William Armstead Capt Ryans - Capt Williams = George Ryan, George Lockhart Capt Pugh - Capt Rhodes = Thomas Pugh, Thomas Rhodes Capt Campbell - Capt Waltons = James Campbell, Thomas Ward Capt Kings - Capt Wynns - Abner Eason, Wm Cherry Men appointed to be Assessors Windsor Dist: David Turner, Zedekiah Stone Capt Ryans - Capt Williams = Thomas Collins, Geo Outlaw, Wm Wooten Capt Pugh - Capt Rhodes = Thomas Rhodes, Noah Thompson, Francis Pugh, Sr Capt Campbell - Capt Waltons = David Merideth, Timothy Walton, Nathaniel Holly Capt Kings - Capt Wynns - Solo Cherry, James Earley, Demsey Cook Men appinted to be Constables Windsor Dist: James Turner, John Swain Capt Ryans - Capt Williams = Amos Harris, Wililam Weston Capt Pugh - Capt Rhodes = James Church, Reddick Rutland Capt Campbell - Capt Waltons = James Fleetwood, Samuel Rayner Capt Kings - Capt Wynns - Jonathan Baker, Geo Hodom Jernigan Nov 1781 Court Minutes Assessors returns (doesn't give Assessor's name) Windsor Dist Capt Pugh - Capt Rhodes Capt Freeman - Capt Walton Capt Morris - Capt Ashburn Capt Folks - Capt Morris - David Outlaw appointed as Taxgatherer Each Assessor be allowed one thousand pounds current money for Assessing the property in the different districts. May 1782 Justices appointed to take list Capt Ashburn = George Lockhart, Sr Capt Rhodes = Wm Benson Capt Pugh = Wm Pugh Capt Folks = Wm Cherry Capt Walton = Thos Ward Capt Moore = Humphrey Hardy Capt Spellers = Wm Armistead Capt Powell = Thos Rhodes Capt Morris - Watkin William Wynne Capt Freeman - Watkin Wm Wynne May 1783 Justices appointed to take the List of Assessment Capt E. Rhodes = Zedekiah Stone Capt Spellers = Thomas Collins Capt Pugh = Wm Bryan Capt Moore = Humphrey Hardy Capt Folks = Abner Eason Capt Thos Rhodes = Reuben Norfleet Capt Ashburn = Geo Ryan Capt Morris = Watkin Wm Wynee Capt Watford = Capt Freeman = Thos Ward May 1784 Men appointed to take the List of Assessment Capt Ashburn = Jonathan Jacocks Windsor = Peter Clifton Capt Spellers = Wm Armistead Capt House = William Pugh Patrollers appointed Capt Watford = Charles Freeman, Aaron Outlaw, John Outlaw Capt Freeman = Timothy Hunter, Thos Cockran , Geo Williams Capt Morris = Levy Baker, Shadrack Earley, Thos Mitchell The Marshes = Joshua Cole, Geo House, David Broadwell (?Droadwell) May 1785 Justices appointed to take Assessment Capt Pugh = Peter Clifton Capt Moses Gillom = Simon Turner Capt H. Speller = Wm Jordan Capt W. Ashburn = Geo Lockhart Capt J. Moore = H. Hardy Capt H. Watford = T. Ward Capt Solo. Freeman = T. Hunter Capt Jenkins = D. Outlaw Capt J. Folk = A. Eason Capt G. House = W. Bryan Capt C. Powell = C. Powell Capt J. Brown - R. Norfleet Windsor = W. Benson May 1786 Justices appointed to take Assessment Capt Pugh's = Peter Clifton Capt Speller = Thos Clifton Capt Ashburn = Geo Ryan Capt Moore = Geo Lockhart Capt House = Wm Pugh Capt Powell = Cader Powell Capt Brown = Reuben Norfleet Capt Folk = Abner Eason Capt Morris = David Outlaw Capt Jenkins = ? Capt Outlaw = Thomas Ward Capt Freeman = Timothy Hunter May 1787 Justices appointed to take Assessment Capt Pugh's = Peter Clifton Capt Standley = Simon Turner Capt Speller = Anthony Armistead Capt Ashburn = Geo Ryan Capt Moore = Humphrey Hardy Capt House = Wm Pugh Capt Powell = Cader Powell Capt Brown = Cader Powell Capt Folk = Abner Eason Capt Morris = David Outlaw Capt Jenkins = David Outlaw Capt Outlaw = Timothey Hunter Capt Freeman = James Campbell May 1788 Court Minutes Justices appointed to take taxables in the different districts: Capt F. Pugh's District Peter Clifton Capt. Speller's District Anthony Armistead Capt Standley's Dist Simon Turner Capt Ashburn's Dist Geo Lockhard Capt W. Pugh's Dist Humy. Hardy Capt House's Dist Wm. Pugh Capt Higgs Dist Joseph Horn Capt Brown's Dist Joseph Horn Capt Wm King's Dist Abner Eason Capt Askew's Dist David Outlaw Capt Outlaw's Dist Timy. Hunter Capt. Wilson's Dist Jas Campbell May 1789 Capt Outlaw's Dist Timothy Hunter Wilson's Dist James Campbell Burn's Geo Ryan T.W. Pugh's Thomas W. Pugh Spellers Wm Armistead, Jr. Standley's Simon Turner House's Wm Pugh Higg's Joseph Horn Brown's William Horn King's Abner Eason F. Pugh's Geo Wolfended Askew's David Outlaw May 1790 Capt F. Pugh's James Burns Capt Standleys Simon Turner Warborton's Anthony Armistead House's Wm Bryan Higg's Cader Powell Brown's Joseph Horn King's Abner Eason Askew's Timy Hunter Outlaw's Timy Hunter Wilson's Jas Campbell Burn's Geo Ryan Thos W. Pugh's Humphry Hardy May 1791 Capt Burn's Humry Hardy Thos W. Pugh's T.Whitmell Pug France Pugh's James Burn Luke Warborton's Wm Armistead Aaron Askew's Thos. Ward John Oxley's Jas Campbell Aaron Outlaw's Timothy Hunter Capt Higg's Joseph Horne Capt Brown's Joseph Horne Capt House's Noah Thompson Capt Standley's Simon Turner Capt King's Abner Eason May 1792 Capt Francis Pugh's Jas Burns Burn's Edward Bryan Thos WhitmPugh's Jasper Charlton Warborton's Antony Armistead Standley's Simon Turner House's Noah Thompson Brown's Joseph Horn Higg's Joseph Horn King's Abner Eason Askew's Thos Ward Outlaw's Timy Hunter Oxley's James Campbell 1798 Tax List (incomplete) Capt Thomas Pugh Capt Eason Capt Wm Higgs Capt Moore Capt Harlowe Capt Morris
1815 Tax List(just a sampling of names to identify the area)
District 1. Capt. Richard FREEMAN 2. Capt. J. WILSON 3. Capt. EDENS 4. Capt. WALFORD 5. Capt. CHERRY 6. Capt. Whitmell ? SWAINS? can't read 7. Capt. Aquilla OXLEY 8. Capt. OUTLAW 9. Capt. Jesse AVERITT he was in my area Rocquis, Flag Run, Cashie, Indian Woods 10. Blake D. RABY 11. Capt. Henry _IELS 12. Indian Woods