If anyone on the list has a tax book index for 1839 and 1840, do you have listings for Samuel Billingsley/Billingsly? I am trying to determine if 1840 was the first that he appeared in the tax books. The federal censuses show him in 1840 South Fork, Izard Co., AR 1850 Franklin, Fulton Co., AR (but 1850 Slave Schedule lists Southfork, Fulton Co., AR) 1860 Franklin, Fulton Co., AR 1870 Franklin, Fulton Co., AR 1880 Franklin, Izard Co., AR Franklin was in Fulton Co. and then Izard Co. AR. THE BILLINGSLEY FAMILY (BILLINGSLY-BILLINGSLEA) FAMILY IN AMERICA book by Harry Alexander Davis says, "They arrived at the spring on the McAnally place about three miles from where Franklin, Arkansas, is now located, on 7 April 1840. Here they camped and purchased the Marritt place about one half mile East of the present site of Franklin." Samuel got a federal patent on land in township 18N (Fulton/Izard Co. AR?) in 1844 and 1856. Lee Anne