I have transcribed the tax lists below from original records found at North Carolina Archives. The numbers after each name represents the number of acres owned. There seems to have been no organized system for listing taxes this year. James Carraway, who listed for Capt. McAlester's District showed 6 columns, one each for white polls, black polls, land, town lots, stud horses and cotton gins. For instance, Alexander Avera owned eleven town lots. John Smith owned one stud horse, with a notation 'at $6 the season,' while James Killen owned one stud horse at '$3 the season. Gerrard Banks owned a cotton gin of 38 saws, and Angus Campbell' cotton gin had 35 saws. To see Eli Whitney's sketch submitted with patent application click here I believe there are earlier tax lists on microfilm in Cumberland County. If anyone has a copy and is willing to share them, I will be delighted to post them also. Thanks. Myrtle Bridges June 6th, 2000
| Name of Taxpayer | Name of Taxpayer | Name of Taxpayer |
|---|---|---|
| John Colbreath - 740 | John McLerran - 177½ | Simon Thomas |
| Daniel McLerran - 257 | Gilbert McMillan - 213 | James Guy - 60 |
| Donald McLeod - 446 | Neill Taylor - 400 | Angus McSwaine - 126 |
| Angus McSwaine for Daniel Colbreath - 100 |
Hugh Bain - 100 | John Bain (Samson Co.) - 150 |
| John Baxter - 1043 | Dugald Baxter - 150 | Neill McLerran - 687½ |
| Dan'l McCorqudale - 150 | Dugald McPhail - 428 | Dugald McPhail for the estate of James McKethen - 350 |
| D'l McNeill - 1249 | Duncan Malloy - 360 | Torvele Colbreath - 300 |
| The estate of John Graham - 300 | Neill Galbreath - 1433 | W. McAlester - 1433 |
| William Campbell - 790 | Wm Taylor - 900 | John McIntyre - 100 |
| John Thigpen - 100 | Samuel Howie - 1575 | Robert Carouth - 500 |
| Dan'l McGugan - 175 | Michal McKay | Niven Colbreath - 125 |
| Donald Kyle - 450 | John McQueen - 100 | Thos. Hogg |
| --ylbin McIntyre - 575 | D. Stewart - 100 | Edward Bradford |
| John McPhail - 460 | John Hildebrandt - 200 | Henry King - 220 |
| John Whaley | Malcolm Colquhoun - 205 | Dun. McLerran - 743 |
| Wm. Keyes - 100 | Thomas Jones - 350 | Henry Hyde |
| Isaac Pharis - (illegible) | Malcolm Culbreath - 100 | Absolom Jones - 100 |
| James Jolly | San'l Holton - 50 | John McMillan - 150 |
| Edward McMillan - 150 | John McIntyre - 160 | Dan'l Galbreath - 300 |
| Thos. Gaddy | Neill McDonald - 50 | Sam'l Taylor |
| James McMillan - 400 | Arch'd Brown - 250 | Dan'l Graham - 100 |
| Dan'l McDaniel (Moore Co.) - 166 | John Carouth - 100 | Alex'r McQueen - 200 |
| Thomas Murphy - 1739 | Wm. Trapnall - 280 | Jesse Woods - 400 |
| Arch'd Wright - 140 | Hector Stewart - 719 | Charles Scott |
| Ann McNeill - 1240 | Alex'r McAlester - 2246 | Nathaniel Holton - 557 |
| Janet Armstrong - 349 | Janet Armstrong for estate of Thomas Armstrong - 350 |
Janet Armstrong for John Armstrong - 520 |
| Janet Armstrong for Isabella Armstrong - 525 |
Janet Armstrong for Jno. Campbell Armstrong - 640 |
Janet Armstrong for Thomas Armstrong - 230 |
| William Armstrong - 600 | Dan'l Baxter - 50 | W. R. Buchanan - 536 |
| John Galbreath Nivens son - 359 | Jonas Thigpen - 225 | Henry Knight |
| John Gardner - 260 | James McNeill - 2100 | John McKethen - 272 |
| Walter Carouth - 150 | Jesse Strickland for Robert Sterling - 100 |
John McKethen for D. McKethen's estate - 350 |
| G. R. Barge - 101 ¾ | (by W. McAlester, J.P.) |
LIST OF THE TAXABLES FOR CAPTAIN SHAW'S DISTRICT TAKEN JULY 1804.
| Name of Taxpayer | Name of Taxpayer | Name of Taxpayer |
|---|---|---|
| William Avera - 550 | John Adams - 150 | Richard Avera - 300 |
| Alexander McAlester - 1150 | Elaias Bateman | William Avera - 1540 |
| Wm. Avera for William Watson - 200 |
Richard Avera for Levi Horn?(illegible) - 150 |
Wm. Avera for Alexander Avry of Johnson Co. - 150 |
| Wm. Avera for Nathan Allen | Wm. Avera for Henry Avera - 340 |
William Avera for John Evans - 200 |
| James Bullard 450 | Dempsey Bullard - 332 | Daniel Bethune - 743 |
| David Ballentine - 200 | James Bagget - 600 | James Boylen - 157¼ |
| Richard Cross - 950 | William Cofield - 360 | Murdoch McCraine - 455 |
| Dugald Campbell - 350 | Edward Cross - 883 | Neill McCraine - 850 |
| Benjamin Johnson, Sen. - 600 | Alexander Johnson - 815 | Jacob Johnson - 550 |
| William Kook - 200 | Hardy Lasiter - 300 | Roderic McLeod - 468 |
| John McLeod - 107 | John McLeod, Jun. - 100 | Roderic McLeod Jun. |
| Malcom McLeod - 750 | John McLean - 894 | Mathew Morgan - 333 1/3 |
| Amos Morgan - 333 1/3 | John Morgan - 333 | Henry Morgan - 809 |
| Jacob Mathews - 1100 | Drury Masser - 400 | Lot Masser - 100 |
| Robert Norden - 200 | John Norden - 296 | Thomas Norden - 50 |
| Melchisedee - Norden - 100 | Neill Urquhert - 406 | Alexander Urquhert - 258 |
| James Macklain - 100 | Norman Urquhert - 351 | Richard Royals - 100 |
| James Renfrow - 500 | Richard Royals - 800 | John Ray |
| Archibald Shaw - 349 | Job Smith - 200 | Alexander Shaw - 250 |
| Joseph Stone - 160 | Daniel Shaw - 279 | Norman Shaw - 150 |
| Addison Jesser | Reubin Smith - 300 | John Shaw, (Lucy) - 950 |
| James Stephens - 1200 | Josep Stewart - 701 | Daniel Shaw, Sen. - 1600 |
| Neill Shaw - 1234 | Jennet Shaw (widow) - 530 | John Stone - 400 |
| Angus Shaw - 566 | John Shaw (Long Branch) - 200 | George Searcy - 219 |
| John Smith - 131 | Hader Tullington - 200 | Josep Peoples - 520 |
| Thomas Page - 170 | Tabby Page - 50 | Jesse Page - 200 |
| George Folsom - 326 | Archibald McNeill - 1600 | William Thomas - 50 |
| John Partin - 250 | Wiley Jones - 150 | Dushee Shaw - 200 |
| Emanuel Scot - 100 | Edward Penny - 100 | Archibald McCraine - 144¾ |
| Sherwood Culter | Joshua Cook - 122 | Malcom Clarke - 600 |
| Paul Culter - 187 | Paul Culter for Nath'l Lauhon |
George Folsom for John Jones - 400 |
| Isaac Champion - 50 | Edward Campbell - 313 | Rhamona Ennis - 250 |
| John Everage - 150 | Angus Ferguson - 300 | William Culter - 440 |
| John Green - 420 | John Garner - 100 | Edward Greene - 150 |
| Jeremiah Gilbert - 125 | William Hockeday - 200 | Abram Hogans - 1140 |
| Ansel Haley - 180 | Henry Howard - 200 | Simon Johnson - 478 |
| Benjamin Johnson, Jun'r 1444 |
LIST OF THE TAXABLES FOR McALESTER'S DISTRICT TAKEN JULY 1804.
| Name of Taxpayer | Name of Taxpayer | Name of Taxpayer |
|---|---|---|
| William Laten - 440 | John Moore | George Evans - 299 |
| William Evans - 210 | James Harvill - 1790 | James McDugal - 100 |
| Jesse Cotton - 600 | James Hodges - 182 | John Keen - 200 |
| John Griffin - 1400 | Thos. Avera - 320 | Colin Campbell - 200 |
| Shadrack Jones - 175 | Nelson Johnson - 100 | Rich'd Johnson - 400 |
| Allan McLean - 300 | Needham Moore - 100 | Hugh Cravey |
| James Killen - 1396 | James Turner - 590 | ---las Johnson |
| Duncan McDugald | William Whitehead - 100 | Luke White |
| Jordan Moore Jun'r - 200 | Stephen Anderson - 200 | Benjamin Moore - 200 |
| Alexander & James Watson - 1045¾ | Jonathan Smith - 161 | Hillary Laten |
| John Watson | John Bell - 1054 | Wm. Johnson - 300 |
| Charles Ingram - 470 | Wm. Murfee - 476 | John Ray - 646 |
| John Swails - 1250 | Wm. Smith - 297½ | Wm. Smith for Sam'l Smith |
| Wm. Smith for Estate of Lewis Smith - 500 |
Mrs. Charity Smith - 1096½ | Wm. Smith for Clem and Bryan - 200 |
| J--e S-- (illegible) -1665 | James Pritchet - 200 | Morris Smith - 350 |
| Hugh Smith | John Smith 3672 | Absolom Sexton |
| Gerrard Banks - 221 | Henry Vreeland | Isaac Williams - 9590 |
| Angus? (illegible) Campbell - 5420 | Alex'r Avera - 2637 | Elizabeth Perry - 100 |
| Elizabeth Bumpas - 55 | Mary Garrick - 225 | Rob't & Geo Draughon - 2405 |
| Charles S. Carraway - 1113 | Thos. Carroway - 1300 | William Colvin - 336 |
| John Colhoun - 200 | John Morrison - 100 | Jesse Murfee |
| John Campbell - 80 | William Sikes - 110 | Henry Sikes - 500 |
| Hardy Moore - 100 | William Colvin for John Smith of Johnson Co. - 100 |
Matthew Moore for self & Mary Evans - 560 |
| Hardy Johnson - 410 | Norman McQuein - 100 | Malcom McDonald - 40 |
| Hopkins Lee - 1331 | John Tudor - 290 | Wm. Stansel - 320 |
| Peter Stansel - 122 | John Norriss | Wm. Killen - 350 |
| David Smith - 782 | Donald McQuein - 100 | John Dollarhide |
| Wm. Kirven for self & father - 700 |
Jordan Moore Sen'r - 840 | Henry Proctor |
| William Etheridge | Archibald Baker - 200 | Edward Etheridge - 200 |
| John McAlester for himself & brothers - 1120 |
Duncan Buie - 2095 | Duncan Buie for Wm. Martinleer - 246 |
| Duncan Buie for E.W. & Geo Martinleer - 168 2/3 |
Elizabeth Stewart - 740 | James Carraway |
| James Carraway for Wm. Carroway - 200 |
Jas. Carraway for John Smith of Johnson Co. - 200 |
(taken by me, James Carroway, J.P.) |
LIST OF THE TAXABLES FOR CAPTAIN THAMES' DISTRICT TAKEN JULY 1804.
| Name of Taxpayer | Name of Taxpayer | Name of Taxpayer |
|---|---|---|
| Smedlick Boykin - 150 | Isaac Newberry - 900 | Isaac Newberry for Marshall Carver - 220 |
| Isaac Newberry for Susanah Carver - 180 |
Isaac Newberry for Nancy Carver - 180 |
Steven Hollingsworth - 1470 |
| Anguish Black - 425 | James Jackson - 1500 | Arthur Walbriton |
| Zacharach Butler - 1830 | Jesse Newberry | Benjamin Elwell |
| Malikiah Tony | John Norman | Neil Beard, Jun'r |
| Neil Beard, Jun'r for Est.of Jas. Beard - 786 |
Neal Butler | Gilbert McKinze - 250 |
| William Thames - 300 | Steven Wigins 120 | John Mash (Mask?) |
| Jesse More - 250 | John Newberry - 1340 | John Crocker |
| Andrew Anders - 400 | Gorge Therget - 357½ | Luke Clark - 1685 |
| Luke Clark for Est. of Wm. C. McDonald - 550 |
James Mash (Mask?) Sen. - 470 | Hennery Averit - 200 |
| Andrew Branning - 300 | James Chason | Jounior Willis - 730 |
| Jounior Willis for the Estate of Bedsole - 200 |
Arch'd Bone - 320 | Joseph Chason |
| Needham Jackson for self & mother - 300 |
Joseph Thames for James K. Paterick - 1500 |
Joseph Thames for James Newberry - 400 |
| John Lock Sen. - 828 | Elizabeth Paterick - 60 | Joseph Thames - 1170 |
| Moses Edwards - 1899 | Jno. Thames for Joshua Edwards - 1260 |
James Beard - 225 |
| Abraham Malton - 270 | William Moody - 100 | Alexander Ingram |
| Jesse Jackson - 563 | Benjamin Lansdel | Samuel Thames - 650 |
| John Tollor Sen. - 1336 | John Jackson - 750 | Thomas Jackson - 300 |
| Robert Sims - 100 | Ervin Ellis - 400 | Marey Coulberts - 100 |
| John Graham - 514 | Richard Willis - 172 | Camel Anderson |
| William Clark - 715 | William McGee - 150 | John Atkiston - 100 |
| Lewis Smith - 120 | David Smith - 200 | Johathan Thames - 200 |
| Sarah Snow - 200 | John Connelley - 205 | Sampson Carver |
| Leonard Lock - 200 | David Thames - 110 | John Lansdel |
| Neal McNeal - 650 | Thomas McMillan - 150 | Arch'd McLain - 100 |
| Sherwood Forth - 150 | Donal Culbreath - 300 | Enoch Hollingsworth - 150 |
| Demry Avant - 250 | James Jones - 50 | Isaac Sims Jun |
| William Smith - 900 | Isaac Sims Sen - 1110 | Jonathan Hare - 1060 |
| John Chason | John Legett - 200 | Walter Graham - 100 |
| Archer Buie | Rachel Storey - 100 | John MacDonal - 50 |
| Lauchlin McLain - 450 | Jesse Butler | Rite Rials - 200 |
| Richard Dudley - 1100 | Richard Dudley (One lot in Fayet) | Mial McGee |
| Lewis Avant 100 | James Graham - 250 | Neil Black - 700 |
| John Beard - 550 | Neil Beard, Sen - 1110 | Robert Graham - 212 |
| William Carver - 1130 | Samuel Hollingsworth Jun - 257 | John Elwell - 790 |
| David Lock - 250 | Aguston Willis - 524 | William Anderson Jun - 275 |
| Arch'd McDonal - 500 | John Anderson - 50 | Nils Averit - 50 |
| William Anderson Sen - 400 | James Anderson - 150 | Benjamin Newbery - 650 |
| Willie Beard - 320 | Henry Atkistor - 340 | James Josop |
| Samuel Josop | Aberaham Josop - 300 | William Tolor |
| William Holton - 100 | John Thames - 2670 | Israel Folsom - 201 |
| (This list by John Thames) |
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