Hi Mel, You can get those records from any Family History Center, Church of Latter Day Saints The Church has filmed them and can be rented for a min fee. While onsite you can look to see the nearest church location <A HREF="http://www.familysearch.org/eng/Library/fhlcatalog/supermainframeset.asp?display=topicdetails&subject=363507&subject_disp=North_Carolina,_Rowan_-_Taxation&columns=*,180,0">Topic details ('North Carolina, Rowan - Taxation')</A> Hope this helps Sharon