Lenoir County, NC - Taxes ___________________________________________________________________ Copyright. All rights reserved. http://www.usgwarchives.net/copyright.htm This file was contributed for use in the USGenWeb Archives by Russell King ___________________________________________________________________ Lenoir County Note: The Clerk of Court pays fees due from the County Courts, the Sheriff pays the County Tax, and the Master of Equity pays the Equity fees. All these accounts were paid to the Treasurer's Office. Later the number of white and black polls were given and taxed as well as fees for stores, merchants, and other businesses. Often unpaid and unlisted lands and polls were reported. There is a variety of information here; some can be of genealogical interest as I can estimate the death of a great-great-great-great grandfather from these records. Often the taxes and fees were paid later than the year they were due. 26 March 1782 - Kingston - (This is really Dobbs County but was in the file for Lenoir) Sir, I send you an act. of Corn and Pork rec'd and I found at this post. Corn Collected - 45 barrels, 2 bushels, 3 peck Ditto in tickets - 42 barrels, 1 bushel Corn I found at this post - 70 barrel Pork collected - 1906 lbs. salh'd Pork Pork issued - 4302 salh'd Pork The above is an act. of the Specific Tax colled. and issued at the Post at Kingston. 1792 11 Jan 1794 - Nathan Byrd, Entry Taker of Lenoir County - 34 pounds, 4 shillings current money - in full his public account as Entry Taker from 28 August to 31 Dec 1792. 11 Oct 1794 - Winston Caswell, Clerk of Lenoir County Court - 7 pounds, 10 shillings, & 11 pence - in full his public account as Clerk for the year 1792. 25 July 1796 - Isaac Croom, Esq. - Entry Taker of Lenoir County - 31 pounds, 10 shillings - as Entry Tasker from 15 April 1792 to 4 July 1792. 28 Sept 1798 - to Robert White, Esquire, Sheriff - 160 pounds, 3 shillings, 1 penny - for the year 1792. 1794 11 Jan 1794 - credit Nathan Byrd, Entry Taker for 18 shillings for one charged with sixty acres of land which he returned twice and you shall have credit for the year. 6 Feb 1795 - Nathan Byrd, Entry Taker - 100 pounds in a resolution of Assembly that seson charged him as a fine as Entry Taker for 1794. 22 July 1795 - Lazarus Pearce, Entry Taker for Lenoir County - 25 pounds, 18 shillings - from Jan to Oct 1794. 21 Sept 1795 - Frederick Jones, Entry Taker of Lenoir County - from 8 Oct 1794 to 7 Feb 1795 - 15 pence. Oct 1795 - Robert White, Sheriff - traveling from and to Tresures Office as sheff. - for 1794, 180 miles - his signature and referred to as Esquire. 1795 14 Sept 1795 - Moses Westbrook, Sheriff - Public Taxes - A return of the taxes & received by Moses Westbrook, Sheriff of Lenoir County for the year 1795 as not given in: Moses Stanley on 600 acres land Benjamin Sheppard on 150 acres land Mathew Garland on 50 acres land Benjamin Sheppard on 240 town property John Gatlin - one pole Slade Gatlin - one pole Mauris Clayton - one pole Thomas Harrison - one pole A return of the persons names that have Retail Liquor by small measures in the County Lenoir for 1795: John Brown Simon Rouse John Washington Mauris Clayton Parker Hutchings Senah Green Samuel Marsom John Small received forty shillings from each. signature: Moses Westbrook A return of State Tax fees received by Winston Caswell, Clerk of Lenoir County Court on Suits, from the 1st day of January 1795 to the 31st day of December following inclusive: At January Term 1795 in the following Suits: Exors of R'd Caswell vs Will M. Herritage & Jno. B. Herritage Same vs Will M. Herritage & F. Green Fra's Stringer vs Stephanus Sheppard James Whitfield vs Will Waterman & Edw. Carter Isaac Taylor vs Tully Moseley William & Lord vs Benjamin Coleman 6 at 51 = 1 pound 10 shillings At April Term: Samuel Branton vs John Jones Same vs same Same vs same Manning & Byrne vs the same John Wiggins vs the same Simon Bruton vs John Dillahunnty William McClure vs Will White & Stephen White John Roberts vs William Goodman Richard Croom vs Henry Cannaday 9 at 51 = 2 pounds 5 shillings At July Term: Rachel Bryan vs William Nunn Isom Uzzell vs John Ellis John Creel vs Tho;s Wilson & Tho's Creel John Dukes vs George Hall Benjamin Clarke vs John Jones 5 at 51 = 1 pound 5 shillings 10 Sept 1796 - W. Caswell, Clerk - Whole amount of taxable property for 1795 175,154 acres 65 1/2 town lots valued at 3,225 pounds 420 for free polls 643 black polls 8 covering horses - the prices by the feas on amounts to 12 pounds 30 carriage wheels 10 Sept 1796 - Moses Westbrook, Esquire, Sheriff allowed 21 polls of Insolvents for the year 1795. 14 Sept 1796 - Moses Westbrook, Esquire, Sheriff - 177 pounds & 19 shillings, 2 pence for Public Tax of 1795. 14 Sept 1796 - Moses Westbrook, Sheriff - for traveling to and from the Treasures Office on Public Account - 150 miles allowed for 3 pounds 15 shillings - his signature. Moses Westbrook, Sheriff - 1795 to Public Tax on 175,154 acres of land at 8 pence = 58 pounds, 7 shillings, 8 pence to Public Tax on 1000 acres not given in at 8 pence = 6 shillings, 8 pence to Public Tax on 1068 polls at 2 shillings = 106 pounds, 16 shillings to Public Tax on 4 polls not given in at 2 shillings = 8 shillings to Public Tax for 3,225 pounds value of town Property at 2 shillings = 3 pounds, 4 shillings, 6 pence to Public Tax on 8 stud horses - 12 pounds 1/4 of which = 3 pounds to Public Tax on 30 carriage wheels at 2 shillings = 3 pounds to Public Tax on 8 tavern license at 40 shillings = 16 pounds land tax = 55 pounds, 3 shillings, 11 pence poll tax = 98 pounds, 15 shillings, 11 pence town property = 3 pounds, 5 shillings, 8 pence stud horse = 2 pounds, 16 shillings, 5 pence carriage wheels = 2 pounds, 16 shillings, 5 pence tavern license = 15 pounds 10 pence 21 polls Insolvent allowed 1796 5 Sept 1797 - William Goodman, Esquire, Sheriff - 164 pounds and 5 pence for Public Account in full for 1796. 5 Sept 1797 - William Goodman allowed 3 pounds, 19 shillings for 158 miles traveling to and from the seat of Gov. to pay tax of 1796. 1797 11 Sept 1798 - William Goodman, Sheriff of Lenoir County - 166 pounds, 8 shillings & 9 pence - Public Tax in full for 1797. 6 April 1802 - Winston Caswell, late Clerk of Lenoir County - for 1797 Oct - for his account of tax fees: tax fees and fines for 1797 - 1 pound, 19 shillings, 9 pence amount for tax fees and fines for 1798 - 7 pounds, 3 shillings, 11 pence interest on 4 pounds, 19 shillings, 9 pence from Oct 1798 to April 1802 - 3 1/2 years = 1 pound, 8 pence interest on 7 pounds, 3 shillings, 11 pence from Oct 1799 to April 1802 - 2 a/2 years = 1 pound, 1 shilling, 1 pence 1798 1798 - 18 polls Insolvent for the year 1798 - Wm. Goodman, Esq., Sheriff - S. Bright, Clerk. Taxable property for the year 1798 as returned by the Justices appointed to receive the lists: 170,487 1/2 acres of land 381 white polls 659 black polls town property valued at 4,040 pounds covering horses by the season: one at 50 shillings, one at 30 shillings and one at 20 shillings. S. Bright William Goodman, Sheriff for 1798 in account: Public Tax 170,487 acres at 8 pence = 56 pounds, 16 shillings, 6 pence Public Tax not given 7,697 acres at 8 pence = 2 pounds, 11 shillings, 3 pence 1040 polls at 2 shillings = 104 pounds 47 polls not given in = 4 pounds, 14 shillings 4,040 value town lots = 4 pounds, 9 pence 3 stud horses = 2 pounds, 10 shillings 7 tavern license = 14 pounds 18 polls Insolvent 30 Sept 1799 - William goodman, Esq., Sheriff of Lenoir - 175 pounds, 12 shillings, & 5 pence in full his Public Tax of 1798.