May 10, 2024 Coats Museum News
Recall last week that I wrote about taxes and promised to share a bit more in the column this week. I am sharing from what my cousin Mark Valsame (grandson of Howard and Iris Barnes) transcribed and entered in the Heritage of Coats N.C. beginning on page 204 of Volume 2 of that book.
Mark shared that “prior to 1868, the collection of taxes was a function of the county courts, which determined local tax rates and appointed assessors of property and collectors of taxes. Taxation came in two forms, namely, poll taxes and property levies. The early definition of a poll tax in North Carolina was a ‘freeman or male servant twenty-one years old and upwards, and slaves between the ages of twelve and fifty years.
“A law enacted in 1801 exempted free males over the age of fifty, and the age limit for free males was further lowered in 1817 to forty-five years of age. A constitutional amendment in 1835 permanently established taxable age as ‘all free males over the age of twenty-one years, and under the age of forty-five years, and all slaves over the age of twelve years and under the age of fifty years.
“Tax lists usually identified persons responsible for the payment of the tax. The number of free and slave polls for each taxpayer, land acreage, a brief description of the land and a valuation of the taxable property were recorded.
“The early tax lists of Cumberland County provide us with a virtual census of its inhabitants. The 1804 tax list of Captain Shaw’s District is perhaps the oldest tax list specifically encompassing the area that included our present-day Grove Township, Harnett County.”
I take liberty to pull just a few names from the 1804 Tax Lists of Captain Shaw’s District given in A.D. 1804. Benjamin Johnson, Jr. paid taxes on 1444 acres of land, 2 white polls and 5 black polls. Jacob Matthews paid taxes on 1100 acres of land and 1 white poll and 1 black poll. Jennet Shaw (widow) paid taxes on 530 acres and 2 white polls. Kader Turlington paid taxes on 200 acres of land and 1 white poll.
Let’s visit exactly 200 years ago and note the difference in how things where listed. In the 1824 List of Taxables in Neills Creek District, John Barclay listed one free poll, 1 (Bond) Slave, 560 acres of land on the Crossroads. No valuation was noted; however, the Benjamin Johnson, Jr. was listed with 7 Slaves and 2320 acres on the Cape Fear and Black River and the value was $5033. His brother Sill Johnson listed 1 Poll and 986 acres on Black River and was valued $986.00.
It is interesting to note that Jacob Matthews had increased his land holdings to 1636 on Buies Creek and 247 on Black River with valuations of 1660 and 190.
If you purchased the Heritage of Coats, NC, visit the pages between 204 and 216. You will be amazed at what can be learned about our ancestors. For example, on the 1850 Agriculture Census it was recorded that Jacob Matthews owned 80 acres of improved land and 312 acres of unimproved land valued at $1000. He had $60 worth of implements: 3 horses, 3 cows, 20 cattle, 25 sheep, 40 swine with total value of $325. He had on hand 12 bushels of wheat, 350 bushels of corn, 15 bushels of oats, 10 lbs. of wool, 10 bushels of peas, 10 bushels of Irish potatoes, 150 bushels of sweet potatoes, 15 lbs. of honey, $12 manufactured goods and $ 100 of slaughtered meat. He had no tobacco; whereas, many listers had as much as 12 lbs.
Why would an ancestor have 12 pounds of tobacco? Where did they go to list or did they have a surprise visitor to the farm to assess the items? Was Barclaysville named after the John Barclay family?
This I do know. Teddy and Shelia Byrd had returned from France and Germany and shared with Belle Williams that they had toured some of the smaller towns in those countries and Teddy was glad to be home. He joined C.J. Johnson and Darrell Smith for the covered dish lunch at the Coats Senior Center (Daily Record July 7, 1994).
How awesome it must be to be 101 years old. Gerry Honeycutt has reached that status and has been remembered with a generous honorarium to the Coats Museum. Gerry, you are a stunning lady and a blessing to so many.
Recall last week that I wrote about taxes and promised to share a bit more in the column this week. I am sharing from what my cousin Mark Valsame (grandson of Howard and Iris Barnes) transcribed and entered in the Heritage of Coats N.C. beginning on page 204 of Volume 2 of that book.
Mark shared that “prior to 1868, the collection of taxes was a function of the county courts, which determined local tax rates and appointed assessors of property and collectors of taxes. Taxation came in two forms, namely, poll taxes and property levies. The early definition of a poll tax in North Carolina was a ‘freeman or male servant twenty-one years old and upwards, and slaves between the ages of twelve and fifty years.
“A law enacted in 1801 exempted free males over the age of fifty, and the age limit for free males was further lowered in 1817 to forty-five years of age. A constitutional amendment in 1835 permanently established taxable age as ‘all free males over the age of twenty-one years, and under the age of forty-five years, and all slaves over the age of twelve years and under the age of fifty years.
“Tax lists usually identified persons responsible for the payment of the tax. The number of free and slave polls for each taxpayer, land acreage, a brief description of the land and a valuation of the taxable property were recorded.
“The early tax lists of Cumberland County provide us with a virtual census of its inhabitants. The 1804 tax list of Captain Shaw’s District is perhaps the oldest tax list specifically encompassing the area that included our present-day Grove Township, Harnett County.”
I take liberty to pull just a few names from the 1804 Tax Lists of Captain Shaw’s District given in A.D. 1804. Benjamin Johnson, Jr. paid taxes on 1444 acres of land, 2 white polls and 5 black polls. Jacob Matthews paid taxes on 1100 acres of land and 1 white poll and 1 black poll. Jennet Shaw (widow) paid taxes on 530 acres and 2 white polls. Kader Turlington paid taxes on 200 acres of land and 1 white poll.
Let’s visit exactly 200 years ago and note the difference in how things where listed. In the 1824 List of Taxables in Neills Creek District, John Barclay listed one free poll, 1 (Bond) Slave, 560 acres of land on the Crossroads. No valuation was noted; however, the Benjamin Johnson, Jr. was listed with 7 Slaves and 2320 acres on the Cape Fear and Black River and the value was $5033. His brother Sill Johnson listed 1 Poll and 986 acres on Black River and was valued $986.00.
It is interesting to note that Jacob Matthews had increased his land holdings to 1636 on Buies Creek and 247 on Black River with valuations of 1660 and 190.
If you purchased the Heritage of Coats, NC, visit the pages between 204 and 216. You will be amazed at what can be learned about our ancestors. For example, on the 1850 Agriculture Census it was recorded that Jacob Matthews owned 80 acres of improved land and 312 acres of unimproved land valued at $1000. He had $60 worth of implements: 3 horses, 3 cows, 20 cattle, 25 sheep, 40 swine with total value of $325. He had on hand 12 bushels of wheat, 350 bushels of corn, 15 bushels of oats, 10 lbs. of wool, 10 bushels of peas, 10 bushels of Irish potatoes, 150 bushels of sweet potatoes, 15 lbs. of honey, $12 manufactured goods and $ 100 of slaughtered meat. He had no tobacco; whereas, many listers had as much as 12 lbs.
Why would an ancestor have 12 pounds of tobacco? Where did they go to list or did they have a surprise visitor to the farm to assess the items? Was Barclaysville named after the John Barclay family?
This I do know. Teddy and Shelia Byrd had returned from France and Germany and shared with Belle Williams that they had toured some of the smaller towns in those countries and Teddy was glad to be home. He joined C.J. Johnson and Darrell Smith for the covered dish lunch at the Coats Senior Center (Daily Record July 7, 1994).
How awesome it must be to be 101 years old. Gerry Honeycutt has reached that status and has been remembered with a generous honorarium to the Coats Museum. Gerry, you are a stunning lady and a blessing to so many.