This document is from Jean Church’s research.

Tax Records

A Tax List is an enumeration of tax responsibilities of a given individual. The presence of a son, son-in-law, nephew, or handyman of a taxable age in a man or woman’s household will not make the householder responsible for additional poll (head) taxes. A householder may assume the poll tax for a son, they would not likely assume it for a son-in-law or handyman. Taxable age for a white male in colonial period was sixteen. Revolutionary period and for some years afterward it varied from county to county. By the year 1784 it was fixed at age twenty-one, in all counties. White females were never subject to a Poll tax. Taxable ages for slaves and free blacks were not the same as for white men. Both male and female slaves were taxable.

Examine all tax records for date, county, district and state, for all periods of time, backwards to the first appearance of your ancestor’s surname. Check forward to the disappearance of that name, then go forward for another ten years. Search every tax list for the area. Look for insolvent, delinquent and late payers. Compare with county court minutes and deeds.

Tax exemptions for a man, when he reached a certain age he was no longer subject to a Poll Tax. This age limit was always changing, you must reference the law for that year. This is where you need to have the book “NC Research Genealogy and Local History” on hand.

Compare the tax records with census data, land and estate record, wills, deeds, marriage records, and court minutes. Perhaps you will have a better understanding of your ancestors.