With tax season fast approaching, North Carolina State Archives unveils a new digital collection, entitled Tax Lists and Records, drawing from General Assembly, Treasurer & Comptroller and Secretary of State records. The bulk of the records are from the Colonial and Revolutionary War eras, but some lists date from as late as 1853.
Lists sent to the General Assembly are from various counties and give the names of the heads of households and others who were subject to taxation. Horses, cattle, livestock, and other luxury goods such as carriages and coaches are also often referenced. Information about slaves may also be present in these lists.
Tax records sent to the State Treasurer or Comptroller relate to the settlement of accounts between local officials and the state. These records generally include the names of the heads of households, acreage, valuation, and number of polls (a tax of a fixed amount levied on adult males, female heads of households and slaves) in the household (black and white). Horses, cattle, livestock, and other luxury goods such as carriages and coaches are also frequently referenced.
Thirty-four tax lists from the Secretary of State records list households subject to taxation in fifteen counties. Information in these records generally includes the name of the head of household, acreage, valuation, and number of polls in household (black and white). Counties included in these lists are: Beaufort, Bertie, Bladen, Brunswick, Camden, Carteret, Caswell, Chowan, Craven, Currituck, Dobbs, Gates, Granville, Halifax, Hertford, Johnston, Jones, Martin, Montgomery, Nash, New Bern District, Northampton, Onslow, Orange, Pasquotank, Perquimans, Pitt, Richmond, Rutherford, Sampson, Surry, Tyrrell, Warren, and Wilkes.