Posted by: Francesca | May 15, 2012

Records Spotlight: Record of Inheritance Tax

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.

SchenckInheritanceTaxExample (PDF)

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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