A little known jewel in the archives stacks is Record of Inheritance Tax. Record of Inheritance Tax is a part of the estates series. These official documents provide information about the estate of individuals including the value of real estate, personal property, stocks and bonds, and executor/administrator/trustee. A majority of the Inheritance records begin around the 1920s with the exception of Orange County (1821-1935, 1946-1962, 1966-1969). Highlights of these records include the beneficiaries of the estates and the date of death. This information can be crucial for genealogists. The beneficiaries include the relationship to the person’s estate. The date of death can be helpful for individuals looking for death certificates.
Inheritance tax records are filed with the estates records (C.R.County Number.508 (ex. C.R.001.508.1)). Estates records are arranged alphabetically by last name. The unique call number for Record of Inheritance Tax is (C.R.County Number.513 (ex. C.R.007.513.1)). The bound volumes of Record of Inheritance Tax are organized by file date of the estate. It is best to check the loose estates before using the bound volumes on microfilm. A majority of original inheritance tax records are stored off-site and are not available on Saturday. The microfilm will be available on Saturday. A compiled list is included in this blog post. Please note that some counties have original tax records available in the search room. The call numbers are included for those specific records.
Inheritance Tax Records (Definition from Guide to County Records in the North Carolina State Archives): Twentieth-century record of settlements of tax assessed on estate worth more than $2,000 provided to the clerk of superior court by the State Commissioner of Revenue Statements include names of deceased and administrator or executor, approximate valuation of estate, and heir or devisees. Loose papers concerning inheritance tax are filed in Estates Records.
Department of Cultural Resources: Office of Archives and History. Guide to County Records in the North Carolina State Archives. 12th rev. ed. Raleigh:
North Carolina Office of Archives and History, 2009.
Alamance (1924-1969): C.001.50033-C.001.50035
Alexander (1923-1973): C.003.50018
Alleghany (1920-1971): C.004.50014
Anson (1920-1969): C.005.50023
Beaufort (1920-1975): C.009.50037-C.009.50038
Bertie (1923-1971): C.010.50050-C.010.50051
Bladen (1924-1970): C.011.50015-C.011.50016
Original (1924-1970): C.R.011.513.1-C.R.011.513.3
Brunswick (1923-1968): C.012.50010
Buncombe (1919-1970): C.013.50058-C.013.50063
Burke (1924-1967): C.014.50031-C.014.50032
Cabarrus (1923-1970): C.016.50041-C.016.50042
Caldwell (1920-1967): C.017.50021
Camden (1923-1966): C.018.50015.
Carteret (1923-1968): C.019.50042-C.019.50043
Caswell (1923-1970): C.020.50030
Catawba (1923-1971): C.021.50038-C.021.50039
Chatham (1923-1971): C.022.50030
Cherokee (1919-1920; 1924-1967): C.023.50011
Chowan (1914-1967): C.024.50048-C.024.50049
Original (1919): C.R.024.513.1
Clay (1920-1967): C.025.50010
Cleveland (1923-1966): C.026.50035-C.026.50036
Columbus (1923-1968): C.027.5024
Craven: Original (1920-1923: C.R.028.513.1
Cumberland (1921-1966): C.029.50048
Original (1921-1967): C.R.029.513.1-C.R.029.513.4
Currituck (1923-1967): C.030.50025
Original (1923-1967): C.R.030.513.1-C.R.513.2
Dare (1923-1967): C.031.50014
Davidson (1923-1972): C.030.50060-C.030.50062
Original (1923-1970): C.R.032.513.1-C.R.032.513.6
Davie (1923-1970): C.033.50022
Duplin (1919-1969): C.035.50022-C.035.50023
Original (1919-1948): C.R.035.513.1-C.R.035.513.2
Durham (1922-1966): C.036.50060-C.036.50062
Edgecombe (1920-1970): C.037.50065-C.037.50066
Forsyth (1923-1949): C.038.50092-C.038.50093
Franklin (1920-1968): C.039.50022-C.039.50023
Gaston (1923-1971): C.040.50042-C.040.50043
Gates (1923-1968): C.041.50030
Original (1960-1968): C.R.041.513.1
Graham (1928-1966): C.043.50005
Granville (1923-1968): C.044.50027
Green (1923-1969): C.045.50025-C.045.50026
Original (1916-1968): C.R.045.513.1-C.R.045.513.3
Guilford (1912-1979): C.046.50119-C.046.50126
Halifax (1920-1968): C.047.50035-C.047.50036
Harnett (1947-1968): C.048.50023-C.048.50024
Haywood (1921-1966): C.049.50025-C.049.50026
Original (1921-1956): C.R.049.513.1-C.R.049.513.3
Henderson (1915-1968): C.050.50028-C.050.50029
Hertford (1920-1971): C.051.50021
Hoke (1919-1970): C.052.50011
Hyde (1924-1969): C.053.50027
Original (1925-1969): C.R.053.513.1
Iredell (1920-1971): C.054.50055-C.054.50057
Jones (1924-1968): C.057.50018
Lee (1921-1968): C.058.50022-C.058.50023
Lenoir (1921-1968): C.058.50022-C.058.50023
Original (1923-1974): C.R.059.513.1-C.R.059.513.3
Lincoln (1921-1970): C.060.50025-C.060.50026
Macon (1920, 1924-1969): C.061.50015
Original (1924-1969): C.R.061.513.1-C.R.061.513.2
Madison (1924-1968): C.062.50018
Martin (1923-1968): C.063.50022-C.063.50023
McDowell (1923-1969): C.064.50016-C.064.50017
Mecklenburg (1919-1968): C.065.50099-C.065.500104
Mitchell (1924-1970): C.066.50015
Montgomery (1923-1973): C.067.50020-C.067.50021
Moore (1923-1968): C.068.50029
Nash (1913-1972): C.069.50049-C.069.50050
Orange (1821-1935, 1946-1962, 1966-1969): C.073.50039-C.073.50040
Pamlico (1923-1969): C.074.50011
Original (1923-1969): C.R.074.513.1-C.R.074.513.2
Pender (1923-1968): C.076.50018-C.076.50019
Perquimans (1923-1970): C.077.50022
Person (1919-1968): C.078.50019-C.078.50020
Pitt (1923-1968): C.079.50049-C.079.50050
Polk (1923-1968): C.080.50016
Randolph (1923-1971): C.081.50038-C.081.50039
Richmond (1923-1968): C.082.50028-C.082.50029
Robeson (1923-1967): C.083.50053-C.083.50055
Rockingham (1922-1971): C.084.50038-C.084.50039
Original (1923-1970): C.R.084.513.1-C.R.084.513.5
Rutherford (1922-1969): C.086.50027-C.086.50028
Sampson (1924-1969): C.087.50037
Original (1924-1969): C.R.087.513.1-C.R.087.513.5
Scotland (1920-1966): C.088.50014
Original (1923-1966): C.R.088.513.1-C.R.088.513.2
Stanly (1923-1968): C.089.50031-C.089.50033
Stokes (1920-1971): C.090.50026-C.090.50027
Original (1920-1982): C.R.090.513.1-C.R.090.513.5
Swain (1920, 1925-1967): C.091.50008
Surry (1923-1970): C.092.50030-C.092.50031
Transylvania (1923-1968): C.093.50017
Union (1923-1972): C.097.50039-C.097.50041
Original (1923-1972): C.R.097.513.1-C.R.097.513.4
Vance (1923-1969): C.098.50020
Warren (1923-1968): C.100.50017
Washington (1935-1968): C.101.50013
Watauga (1920-1969): C.102.50014
Wayne (1914-1968): C.103.50033-C.103.50034
Original (1923-1968): C.R.103.513.1-C.R.103.513.4
Wilkes (1919-1970): C.104.50023-C.104.50024
Yadkin (1923-1970): C.106.50017
Yancey (1923-1970): C.107.50012
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