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By Albert Bruce Pruitt, published 1998, reprinted 2026, 110 pages, Index, 8 1/2"" x 11"", soft cover, ISBN #978-0-94499-267-8. Lincoln County was formed in 1779 from Tryon and Burke Counties. Some of the least know records for the state of North Carolina are the Land Tax Lists. Within these land tax lists, you will discover not only the owner's name and acreage but with a little effort, you will be able to follow a family through their land holdings. You can see when a person dies, when he sells out and leaves the county, when he passes his land down to his children. The reader will also discover information such as: if a widow, amount acreage, description/location of land, valuation of land, number of free males and slaves and whether he owned a stud horse or gate. These tax lists can be extremely important because sometimes when there was not a will or a deed, the transaction appears in these lists and nowhere else.

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