The Tax Lists and Records digital collection features tax records from the holdings of the State Archives of North Carolina drawn 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 1809. Each set of tax records includes slightly different information. References to “polls” below relate to poll taxes, a tax of a fixed amount levied on adult males, female heads of households, and enslaved people.
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 enslaved people 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 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.