The NC Archives has a very good original of these tax records - spent a couple of days going through these. Before 1801, the age for paying a poll tax was age 21 - no upper limit. The NC tax law required tax on land - either owned or rented (as long as someone paid the tax). I have found many cases of someone paying tax on property that was not theirs. In 1801, the poll tax age was 21-50 for white males. In 1817, the poll tax age changed to 21-45. Below is what I copied for the Crews families in Stokes. 1790: David Crews Sr. - 350a, 1 poll David Crews Jr. - 1 poll 1791: David Crews - 300a - 1 poll 1792: David Crew - 300a - 1; Thomas Crew 101a - 1 1793: David Crew - 300a - 1; Thomas Crew - 100a -1 1794: David Crew - 300a - 1; Thomas Crew - 100a -1 1795: Hyram Crews -1; David Crews - 300a-1; Thomas Crews - 100a -1. 1796: David Crews - 200a -1, Thomas Crews - 100-1. 1797: David Crews -200a -0, Thomas Crews - 100a-1. 1798: David Crews - 200a -0; Thomas Crews 100a -1. 1799: David Crews - 200a-0; Reuben Crews - 58a-1; Thomas Crews - 100a -1; Thomas Crews Sr. - 200a-1-1 Negro. 1800: Thomas Crews - 200 -2 -1Negro; David Crews Sr. - 200a -0; Thomas Crews - 75a-1. 1801: David Crew - 1; Thomas Crew Jr. - 75a -1; James Crew Sr. - 150a-1; Thomas Crew Sr. - 200a-0-1; Ashley Crew -1. 1802: Reuben Crews - 98a-1; David Crews - 100a-1; Thomas Crews - 200-0, Thomas Crews - 95-1; David Crews - 200a-0; Thomas Crews Sr. - 200a -0-1. 1803: William Crews? - 1; David Crews - 200-0; Joseph Crews - 100a -1; Thomas Crews Sr. - 200a -0-1; James Crews Sr. - 150-1; Reuben Crews - 100a-1; Thomas Crews - 100-1 1804: David Crews Jr. - 1800a -1, Joseph Crews - 100a -1; David Crews Sr. - 200-0; Thomas Crews Sr. - 302a -0-1; Ashley Crews - 48a -1; Thomas Crews Jr. - 93a -1; James Crews Jr. 150a-1; Reuben Crews 100a-1. Bob