I am finding an interesting exercise in the truism of "do your own research". Today I am working on a comparison of actual films from the NC archives to the inestimable Ms. Jo White Linn's "Rowan County North Carolina Tax Lists 1757-1800". I am working on the 1778 lists of "those who had neglected or refused to take the Oath." [Ms. Linn titles her book page 182 "Lists of Tories", but my films do not make such a qualification. Rather, the men are listed as "nonjurors" or "persons who have not taken the Oath" in their several districts.] I am not sure that all who had not yet taken the oath were actual Tories; perhaps they were part of the approximately one-third of the population who called themselves neither Whig nor Tory. I am working from Rowan Co Order Book 4:169-175, dated August 1778, films from Raleigh. I am finding other differences in our transcriptions as well. One thing I try to remember is that sometimes there were copies made of original books or documents, so that different researchers may be working from different copies of "originals." Ms. Linn may have had access to another version. Of course, every transcription widens the margin for error or omission. Ms Linn has probably forgotten more than I know, and I certainly make plenty of mistakes. Part of the reason I am writing is that Ms. Linn's book is widely quoted and circulated, and taken for gospel. My films do appear to be copies of the original order books. Although Ms. Linns book lists only one company [with two captains named], Capt. Johnston's was only one of the several districts enumerated. There were 577 men called in that day to account for themselves. I do not see "Capt. Johnstons or Capt Enochs Companies" on the films, just "Cap: Johnston's District." The other Districts named that day were Capt. Eakle, Capt. Craig, Capt. Davis, Cap. Moore, Cap. Davidson, Cap. Purviance, Cap. Willson, Cap. Lopp, Cap. Armstrong, Cap. Cox, Cap. D. Smith, Cap. Calldwell, Cap. Reed, Cap. Little, Cap. Lyon, Cap. Graham, and Cap. Berger. Out of the total of 577 men, Capt. Johnstons District had 128 men called in, Capt. Lyon had 112, other districts ranged from 2 [Capt Berger's & Purviance's Districts] to 72 men. Adlai Osborne C.C. wrote "The above Names taken from the Returns of the Magistrates of the several districts after being compaired with the List of those who came into Court & qualified." I now wonder if both Jonathan Boones [s/o Squire-1, and s/o Israel] were the Jonathan Boones on the lists of those who had neglected or refused to take the oath. Did Jonathan s/o Israel live in Capt. Wilson's district at 1778? Among the few differences or items I noticed: In Capt. Johnston's district, 1. A Jonathan Boone is listed, in the middle column, [directly across from Wm Bryan] His name is not on Ms. Linn's work. I believe this to be son of Squire-1 as Jonathan's property seemed to fall within Capt. Johnston's district. 2. Cornelius Howard is listed on the films, directly under Christopher. His name is not on the list in Ms. Linn's book. 3. I cannot find Morgan Linvill in the films list, but he is listed in Ms. Linn's work. 4. There are several Bryans named in Ms. Linn's work which I cannot decipher from the films. I am working on that. In other districts, I find these names Capt Willson's District Jonathan Boone Capt Lyons District John Willcoxson Sr Samuel Willcoxson Israel Willcoxson John Willcoxson, Jr. David Willcoxson [there is also a David Willcoxson listed in Capt. Johnstons District.] ========= Kathryn