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CURRITUCK CO. NC TAX RECORDS
 Taxables in Currituck 1779
From N.C. State Archives General Assembly Papers (L.P.30.1)

These tax lists have previously been published by Gordon C. Jones in Abstracts of Wills and Other Records, Currituck and Dare Counties, North Carolina (Genealogical Publishing Co., Inc., 1977) and by William Doub Bennett in Currituck County, North Carolina Eighteenth Century Tax & Militia Records (Clearfield Co., Inc., 1984). However, the lists in both of these volumes contain a number of errors, omissions and differences in interpretation. It is my purpose to provide yet another transcript of the original record for purposes of comparison. No doubt this one too is imperfect.

Where there is a significant difference (not just a minor variation in spelling) between my interpretation of a name and Bennett's or Jones', I have included theirs to the right in parentheses. Where I am unsure of my interpretation as well as theirs, I have used italics. All comments in parentheses are mine.

The value of an estate can sometimes provide a clue in determining an individual's identity. For this reason, it is important to note that Gordon Jones incorrectly interpreted the numbers following each name as representing the amount of tax paid in pounds, shillings and pence. A close examination of the sums at the end of the lists shows that these numbers represent the value of each individual's property in pounds. For example, next to Abel Ashbee, Jones lists 18 pounds, 9 shillings, 4 pence. Instead, the correct figure is £1,894, which was the value of Abel Ashbee's property in 1779.

The first of the three 1779 lists consists of free males 21 years or older whose property was assessed at greater than £100 (in addition to any property under their administration or guardianship), and single or widowed women with assessed property of any value. The second list includes married men age 21 or older whose estates were valued at 100 pounds or less. These men were required to pay a poll tax on 100 pounds valuation. The numbers at the bottom of the third list, that of single men, indicates that they were assessed at 400 pounds.

Although William Bennett states that married men were required to pay five shillings in tax, and single men were required to pay one pound in tax, the sums at the end of the three lists show that each inhabitant was required to pay .25 shillings (3 pence) per one pound valuation. Therefore, married men paid £1:5s and single men paid £5 in tax. Abel Ashbee would have paid £23:13s:6d on his £1,894 property valuation (note: In 1779, one pound = 20 shillings; one shilling = 12 pence).

And now for the usual disclaimer--don't take my word for it. If in doubt, seek out the original record!

Marty Holland
March 15, 2000
Revised July 2005