NGS Conference in the States, Raleigh, NC. May 13, 2009.

Session W143, Presenter: J. Mark Lowe.

Where to find?

1. County records at State Archives
2. State Agency records at State Archives
3. County courthouses or tax assessors offices
4. Local public libraries
5. Other manuscript collections

Tips

1. Search for all available years, even before and after the problem
2. Include everyone with the surname and known associates in the search
3. Search all relevant districts
4. Correlate all evidence from all years
5. Correlate tax evidence with other records

Using Tax Records

1. Estimating birth dates
   
   • new taxables appearing on lists
   • older men disappearing from lists
   • be cautious
2. Estimating death dates
   • disappearance of a man (be careful)
   • appearance of "heirs"
   • division of property
3. Estimating marriage dates
   • usually require correlation with other records
   • man acquires additional property around estimated time of marriage
   • man listed as poll in father-in-law's house
   • careful use of Revolutionary poll tax
4. Proving parentage
   • explicit statements of relationship
   • indirect statements of relationship
   • assumption of tax liability evidence of inheritance

Note: The sheriff was personally liable for taxes owed in his district.

Note: "Tithables" is another name for "Poll Tax"