Tag Archives: Division of Archives and Records

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

Big News from Archives and Records

As of this month, the Archives and Records Section has become the Division of Archives and Records. The shift to division status reflects the size, responsibility, and complexity of North Carolina’s Archives and Records program which began in 1903. With a staff of more than seventy, the new division is responsible for both the state’s permanently valuable records and the management of the state’s current records.

As of May 1, 2012, Sarah E. Koonts has been promoted to director of the Division of Archives and Records, a position more commonly known as the State Archivist. Sarah has called North Carolina home for twenty-one years, and twenty of those years she has worked at the State Archives of North Carolina.  She graduated with honors from Simpson College in Indianola, Iowa with a degree in history.  She received a M.A. in public history from North Carolina State University.  She lives with her husband and two sons in Apex.

Since starting at the State Archives as a public services intern in 1992, Sarah has had the privilege to work in a number of capacities.  She has experience in reference, the iconographic collections, imaging and micrographics, local records analysis, and preservation programming.  For the last ten years she has served as head of the collections management branch working to preserve the vast collection of public records, manuscripts, organizational records, and images in the collections of the State Archives.  She also has worked on several special projects, such as the statewide tour of the Bill of Rights in 2007 and the statewide training of state and local government officials on the identification and protection of essential records.  She serves as a board member of the Council of State Archivists and on the board’s project team for the State Electronic Records Initiative (SERI).