Last update:Tuesday, 22-Sep-2009 10:48:27 MDT


About Tax Lists |Location |FAQ |Abstracts |Laws |Misc. Taxes

Quit Rents

Taxes on Land owed to the proprietors (1722-1729) and afterwards to the Crown.
The State Records of North Carolina, Collected and Edited by Walter Clark, VOL. XXII MISCELLANEOUS [F 251.N62 1968] contains: Pg. 240 - 259

Governor Johnston and Quit Rents in Bertie County

Account of the Receipt of one-half of the arrears of His Majesty's Quit Rents for Albemarle County (vizt) from 29 September 1729, to March 1732, Computed at the difference of Seven for one pound sterling in the Currency of this Province - 12 June 1735. (Page 240 through 259).

Tax Records in Research

Tax Lists were originally organized by Military Districts where each Captain was responsible for the listing of every male within his district. The name changed whenever a new person was elected for that district. They are in the original handwriting of the various Captains and NOT in alphabetical order making it difficult to search. After 1868, the tax lists were organized by townships.
Remember that you need to search through ALL the districts for each year until you locate your family. Even though he doesn't move at all, you may find him under an entirely different Capt's name.
Tip:Familiarize yourself with names of neighbors which may help you decide which is your ancestor in case the same name is listed in two districts.

These "tax lists" were also used in selecting jurors and in eligibility for voting.

White females will not be listed unless they are widows or adult single women responsible for the tax on their household or property. Additional polls may have been servants or sons.

Tax Laws through the Years

Abstracts of Tax Lists

NC Taxes 1701-1786 Vol I
1679-1790 Vol II
by Clarence Ratcliff.
NC Taxes 1701 - 1786, Vol 1 includes Bertie for the years 1757, 1769. This volume contains approximately 28,000 names of NC taxpayers.

NC Taxes 1679 - 1790, Vol 2 - includes Bertie for the years 1774, 1781 includes about 29,000 NC taxpayers.

Table 1, with county, abbreviations, and tax list dates.  Table 2, Date, county and source

The remainder of the books are set up as:

BENTON, Kedar        Gate  1786   BEVIL, Wm.  NewH 1762

two columns to each page, alphabetically.  

For instance in the 1679 to 1790, JAYCOCKS, Jonathan, Beaufort Co. 1779; next entry, 
Jonathan, Bertie,  1781.
Summary of Published Bertie Tax List

Tax Lists in Archives

The original Tax Lists of Bertie 1754-1860 are in the Archives in Raleigh. 13 fibredex boxes.
Also Mis. Tax Record, 1842-1902 1 manuscript box.(per Archives Guide)
Archives Card Catalog

1754-1759 Taxables--list of Justices of the Peace 1769 1774 1781 1815 1816 1834-1836 1849 1853

Microfilm from NC Archives - Raleigh

First Roll        1775 - 1797
Second Roll       1798 - 1818
Third Roll        1819 - 1834
Fourth Roll       1835 - 1857
Fifth Roll        1858 - 1860

You can order copies of microfilm from the Archives at around $20 a roll. 

LDS Library

Can't seem to find that they do have any on microfilm, but we'd all like to learn if they do....

Miscellaneous Taxes

Corn Tax

Corn Tax List - 1715-1716

NC imposed a levy of 5 pds and 6 bushels of corn on every tithable in the colony and a fourth of the wheat crop on every farm. A special estate tax was levied to raise additional cash. The purpose was to raise money and provisions for the small army of friendly Indians furnished by S.C.troops for protection of N.C. settlers during the Tuscaora War 1711-1715. Found in Colonial Court Records in Taxes & Accounts, 1679-1754

Frequently Asked Questions About Tax Lists

Who is going to be on a Tax List?
All males over the ages of 21 will be listed. Even if they didn't own land, they will be listed. Over the age of 60, they will not have to pay a "poll tax", but their name will still be on the list.

What is a Poll Tax?
The poll tax is a specific sum to be paid by a person between 21 and 60 years of age. This age sometimes varies with legislation, so we need to learn about the laws. It applies ONLY to MALES. Property ownership is not necessary. Don't confuse this with the voting poll tax which came later.

What can I learn from the Tax Lists?
LOCATION of person. The lists were arranged by Military Districts. In the early days they would be identified by Captain James' District. This helps to pinpoint their exact vicinity of the county.

DATE OF DEATH can sometimes be estimated when a name who has consistently appeared on the list, suddenly disappears, and you are certain that he didn't move away, i.e. sons are now listed.

RELATIONSHIPS are sometimes shown with phrases, "widow of", "heirs of", or "estate of".

AGE of MALE can be estimated by when he appears on the list, or when the poll tax is no longer to be paid.

NUMBER OF MALES in HOUSEHOLD can be calculated by the number of polls. If the male was not married, they would be included.

If a person owned land in another county, where will he be listed? He is only listed in the county where he lives, but all the land in other counties will also be listed. Some earlier tax rolls only listed acreage, but later ones indicate the location of the land.

What is a defaulter?
At the end of the tax list, there will be another smaller list of defaulters. These lists were also published in local newspapers, and are lists of people who had not filed their returns. He might have moved out of the area; or just absent for the period of time. He might also have been on the Captain's military list (ages 16-20) but not be required to pay taxes. Some tax lists show those of military ages too. He may have failed to pay his taxes.

What are agents? Who were they
Agents were representatives. There is no family relationship implied. One person might have been sent for a group of families and his name might appear several times. It could very well be a family member. Often a male agent represented a female land owner.

How can they help African-American research?
Paul's page 1751 Free African Americans - Bertie county Tax Lists vary. Some Tax Collectors (Captains of the Districts) listed the name of the slave, while others merely listed the numbers.
The amount paid can also determine the number of slaves and their value.

Free persons of color were heavily taxed, and there may even be a register of free persons in some years. These lists may even contain the name of minors and of white guardians.

Why would the Tax List indicate that a person owned land before the date of a grant?
The person was responsible for taxes from the date of the survey, even before the date of the grant.

Military Districts

1757 Tax List
Cullen Pollock [Salmon Creek]
John Brickell
John Campbell
Henry Hunter
Edward Rasor
John Brown
Jno. Hill
William Wynns
Joseph Barradaill (Barradail)
Jos. Jordan

Thomas Pugh
Thomas Pugh (son of Francis Pugh)Son Thomas Pugh my plantation at the Emperorís Fields which I bought of Christian Hitleburgh-
Francis Pugh's will

Heny. Hill

Thomas Whitmil (This one isn't clear, but I think it was a separate district)

Aug 1777 Court Minutes
Oaths of Allegiance administered in following districts

Capt Thomas Rhodes Co  [Aulander?]
Capt Oliver
Capt Askew
Capt Wynns
Capt King
Capt B. Allard
Capt Ryan
Capt Joshua Freeman

=== Aulander Area  - Shadrack Dunning listed in the following Tax Lists===
1774 - Thomas Ward's Dist
1783 - Thomas Rhodes' Dist
1786 - Capt. Folk's Dist
1788 - Wm. King's Dist
1795 & 97 - Capt Eason's Dist
1800 - Capt Joseph Eason's Dist
1802 - Capt Ralph Outlaw's Dist.
New Military districts were formed as population grew, as the number of men per district/company was limited. Because of this, I'm sure the lines of the districts were constantly redraw (much as our voting ones are today)

May 1779
 Men appointed to take Inventory  by District 
Capt Ryan & Capt Hardy Dist - Jonathan Jacocks & George Lockhart
Capt Campbell & Capt Freeman - Thomas Ward & James Campbell
Capt Oliver & Capt William - Anthony Armstead, Wm Benson
Capt Pugh & Capt Rhodes - Wm Bryan, Thomas Rhodes
Capt Wynn & Capt King - Watkin William Wynns, Abner Eason

Men appointed to be Assessors:

Capt Ryan & Capt Hardy Dist - Josiah Riddett, Robert West, John McGlauhon
Capt Campbell & Capt Freeman - Josiah perry, Hardy Hunter, Elisha Freeman
Capt Oliver & Capt William - Andrew Oliver, Josiah Smith, William West
Capt Pugh & Capt Rhodes - Thomas House, Thomas Bond, John Hinton
Capt Wynn & Capt King - David Outlaw, William Morris, Moses Freeman

May 1780 Court Minutes
Men appointed to take Inventory:
Windsor Dist:  Simon Turner, William Armstead
Capt Ryans - Capt Williams = George Ryan, George Lockhart
Capt Pugh - Capt Rhodes = Thomas Pugh, Thomas Rhodes
Capt Campbell - Capt Waltons = James Campbell, Thomas Ward
Capt Kings - Capt Wynns - Abner Eason, Wm Cherry

Men appointed to be Assessors

Windsor Dist:  David Turner, Zedekiah Stone
Capt Ryans - Capt Williams = Thomas Collins, Geo Outlaw, Wm Wooten
Capt Pugh - Capt Rhodes = Thomas Rhodes, Noah Thompson, Francis Pugh, Sr
Capt Campbell - Capt Waltons = David Merideth, Timothy Walton, Nathaniel Holly
Capt Kings - Capt Wynns - Solo Cherry, James Earley, Demsey Cook

Men appinted to be Constables
Windsor Dist:  James Turner, John Swain
Capt Ryans - Capt Williams = Amos Harris, Wililam Weston
Capt Pugh - Capt Rhodes = James Church, Reddick Rutland
Capt Campbell - Capt Waltons = James Fleetwood, Samuel Rayner
Capt Kings - Capt Wynns - Jonathan Baker, Geo Hodom Jernigan

Nov 1781 Court Minutes
Assessors returns  (doesn't give Assessor's name)
Windsor Dist 
Capt Pugh - Capt Rhodes
Capt Freeman - Capt Walton
Capt Morris - Capt Ashburn

Capt Folks - Capt Morris - David Outlaw appointed as Taxgatherer
Each Assessor be allowed one thousand pounds current money for Assessing the property in the different districts.

May 1782
Justices appointed to take list
Capt Ashburn = George Lockhart, Sr
Capt Rhodes = Wm Benson
Capt Pugh = Wm Pugh
Capt Folks = Wm Cherry
Capt Walton = Thos Ward
Capt Moore = Humphrey Hardy
Capt Spellers = Wm Armistead
Capt Powell = Thos Rhodes
Capt Morris - Watkin William Wynne
Capt Freeman - Watkin Wm Wynne

May 1783
Justices appointed to take the List of Assessment
Capt E. Rhodes = Zedekiah Stone
Capt Spellers = Thomas Collins
Capt Pugh = Wm Bryan
Capt Moore = Humphrey Hardy
Capt Folks = Abner Eason
Capt Thos Rhodes = Reuben Norfleet
Capt Ashburn = Geo Ryan
Capt Morris = Watkin Wm Wynee
Capt Watford = 
Capt Freeman = Thos Ward

May 1784
Men appointed to take the List of Assessment
Capt Ashburn = Jonathan Jacocks
Windsor = Peter Clifton
Capt Spellers = Wm Armistead
Capt House = William Pugh

Patrollers appointed
Capt Watford = Charles Freeman, Aaron Outlaw, John Outlaw
Capt Freeman = Timothy Hunter, Thos Cockran , Geo Williams
Capt Morris = Levy Baker, Shadrack Earley, Thos Mitchell
The Marshes = Joshua Cole, Geo House, David Broadwell (?Droadwell)

May 1785
Justices appointed to take Assessment
Capt Pugh = Peter Clifton
Capt Moses Gillom = Simon Turner
Capt H. Speller = Wm Jordan
Capt W. Ashburn = Geo Lockhart
Capt J. Moore = H. Hardy
Capt H. Watford = T. Ward
Capt Solo. Freeman = T. Hunter
Capt Jenkins = D. Outlaw
Capt J. Folk = A. Eason
Capt G. House = W. Bryan
Capt C. Powell = C. Powell
Capt J. Brown - R. Norfleet
Windsor = W. Benson

May 1786
Justices appointed to take Assessment
Capt Pugh's  = Peter Clifton
Capt Speller = Thos Clifton
Capt Ashburn = Geo Ryan
Capt Moore = Geo Lockhart
Capt House = Wm Pugh
Capt Powell = Cader Powell
Capt Brown = Reuben Norfleet
Capt Folk = Abner Eason
Capt Morris = David Outlaw
Capt Jenkins = ?
Capt Outlaw = Thomas Ward
Capt Freeman = Timothy Hunter

May 1787
Justices appointed to take Assessment
Capt Pugh's  = Peter Clifton
Capt Standley = Simon Turner
Capt Speller = Anthony Armistead
Capt Ashburn = Geo Ryan
Capt Moore = Humphrey Hardy
Capt House = Wm Pugh
Capt Powell = Cader Powell
Capt Brown = Cader Powell
Capt Folk = Abner Eason
Capt Morris = David Outlaw
Capt Jenkins = David Outlaw
Capt Outlaw = Timothey Hunter
Capt Freeman = James Campbell

May 1788 Court Minutes
Justices appointed to take taxables in the different districts:

Capt F. Pugh's District		Peter Clifton
Capt. Speller's District	Anthony Armistead
Capt Standley's Dist		Simon Turner
Capt Ashburn's Dist		Geo Lockhard
Capt W. Pugh's Dist		Humy. Hardy
Capt House's Dist		Wm. Pugh
Capt Higgs Dist		Joseph Horn
Capt Brown's Dist		Joseph Horn
Capt Wm King's Dist		Abner Eason
Capt Askew's Dist		David Outlaw
Capt Outlaw's Dist		Timy. Hunter
Capt. Wilson's Dist		Jas Campbell

 May 1789
Capt Outlaw's Dist	Timothy Hunter
Wilson's Dist	James Campbell
Burn's			Geo Ryan
T.W. Pugh's		Thomas W. Pugh
Spellers		Wm Armistead, Jr.
Standley's		Simon Turner
House's		Wm Pugh
Higg's			Joseph Horn
Brown's		William Horn
King's			Abner Eason
F. Pugh's		Geo Wolfended
Askew's 		David Outlaw

May 1790
Capt F. Pugh's	James Burns
Capt Standleys	Simon Turner
Warborton's		Anthony Armistead
House's		Wm Bryan
Higg's			Cader Powell
Brown's		Joseph Horn
King's			Abner Eason
Askew's		Timy Hunter
Outlaw's		Timy Hunter
Wilson's		Jas Campbell
Burn's			Geo Ryan
Thos W. Pugh's	Humphry Hardy

May 1791
Capt Burn's		Humry Hardy
Thos W. Pugh's	T.Whitmell Pug
France Pugh's	James Burn
Luke Warborton's	Wm Armistead
Aaron Askew's	Thos. Ward
John Oxley's		Jas Campbell
Aaron Outlaw's	Timothy Hunter
Capt Higg's		Joseph Horne
Capt Brown's		Joseph Horne
Capt House's		Noah Thompson
Capt Standley's	Simon Turner
Capt King's		Abner Eason

May 1792
Capt Francis Pugh's		Jas Burns
Burn's			Edward Bryan
Thos WhitmPugh's		Jasper Charlton
Warborton's		Antony Armistead
Standley's		Simon Turner
House's		Noah Thompson
Brown's		Joseph Horn
Higg's			Joseph Horn
King's			Abner Eason
Askew's		Thos Ward
Outlaw's		Timy Hunter
Oxley's		James Campbell

 1798 Tax List  (incomplete)
Capt Thomas Pugh
Capt Eason
Capt Wm Higgs
Capt Moore
Capt Harlowe
Capt Morris

1815 Tax List

(just a sampling of names to identify the area)

1819 Tax List

1. Capt. Richard FREEMAN
2. Capt. J. WILSON
3. Capt. EDENS
4. Capt. WALFORD
5. Capt. CHERRY
6. Capt. Whitmell  ? SWAINS? can't read
7. Capt. Aquilla OXLEY
8. Capt. OUTLAW
9. Capt. Jesse AVERITT     he was in my area  Rocquis, Flag Run, Cashie, Indian Woods
10. Blake D. RABY
11. Capt. Henry _IELS
12. Indian Woods

Bertie County Page last updated: Tuesday, 22-Sep-2009 10:48:27 MDT

|Back to the top|Return to the Bertie County Main Page| NCGenWeb State Page|USGenWeb Page