Restrictions to Access

No restrictions. Open for research.

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Copyright Notice

Copyright is retained by the authors of items in these papers, or their descendants, as stipulated by United States copyright law.

Preferred Citation

[Identification of item], in the Iredell County (N.C.) Land Valuations Book, #3919-z, Southern Historical Collection, The Wilson Library, University of North Carolina at Chapel Hill.

Alternate Form of Material

Available on microfilm at the North Carolina Division of Archives and History, Raleigh.

Acquisitions Information

Received from Lawrence K. Hill of Greenville, S.C., January 1971.

Additional Descriptive Resources

A copy of the original finding aid for this collection is filed in folder 1.

Sensitive Materials Statement

Manuscript collections and archival records may contain materials with sensitive or confidential information that is protected under federal or state right to privacy laws and regulations, the North Carolina Public Records Act (N.C.G.S. § 132 1 et seq.), and Article 7 of the North Carolina State Personnel Act (Privacy of State Employee Personnel Records, N.C.G.S. § 126-22 et seq.). Researchers are advised that the disclosure of certain information pertaining to identifiable living individuals represented in this collection without the consent of those individuals may have legal ramifications (e.g., a cause of action under common law for invasion of privacy may arise if facts concerning an individual's private life are published that would be deemed highly offensive to a reasonable person) for which the University of North Carolina at Chapel Hill assumes no responsibility.

The following terms from Library of Congress Subject Headings suggest topics, persons, geography, etc. interspersed through the entire collection; the terms do not usually represent discrete and easily identifiable portions of the collection--such as folders or items.

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Clicking on a subject heading below will take you into the University Library's online catalogs.

• Iredell County (N.C.)--Economic conditions.
• Real property and taxation--North Carolina.
• Real property--Valuation--North Carolina--History--19th century.
• Tax assessment--North Carolina--History--19th century.

A special direct tax for national defense was authorized by Congress in 1798. Land and building valuations were carried out in Iredell County, N.C., for assessment purposes as a result of the tax measure.

The collection includes a volume of records, 1800, of land and building valuations in Iredell County, N.C., prepared for assessment of a special direct tax for national defense authorized by Congress in 1798. The book shows the names of property owners, number of acres owned, value of land in dollars, number of buildings, and total valuation. Some supplementary sections show the number and value of slaves owned at Iredell residents owning land in Rowan County, N.C. This volume has been analyzed by Hugh Hill Wooten in The North Carolina Historical Review (October, 1952).