I hope this cleaned up timeline is better. 1767       Widow Kinkead [1263] taxed in Tyrone Township, Cumberland County, PA for 100 acres warranted acres, 10 cleared. Cumberland County Historical Society, Carlisle, PA 1767       Widow Kinkead [1263] John Nicholson, West Side application #3727, for 200 acres on May 26, 1767, bounded by theTuscarora Mountains, Richard Nicholson, Conecocheague hills, Widow Kinkead, Buffaloe Creek running through the same in Tyrone Township, Cumberland County, PA. Pennsylvania State Archives, RG-17, Records of the Land Office, WEST SIDE APPLICATIONS: NUMERIC LISTING OF APPLICATIONS, 1766-1769, p. 306.   Notice that Richard Nicholson is an adjacent landowner to John Nicholson and Widow Kinkead.  1768       Widow Kinkead [1263] taxed in Tyrone Township, Cumberland County, PA for 100 warranted acres, 20 cleared, 2 horses, 2 cows. Cumberland County Historical Society, Carlisle, PA. 1769       Widow Kinkead [1263] taxed in Tyrone Township, Cumberland County, PA for 100 warranted acres, 10 cleared, 1 horse, 1 cow. Cumberland County Historical Society, Carlisle, PA. 1770       Widow Kinkead [1263] taxed in Tyrone Township, Cumberland County, PA for 100 acres, 15 cleared,1 horse, 2 cows.            Cumberland County, PA, Historical Society. 1773       Widow Kinkead [1263] taxed in Tyrone Township, Cumberland County, PA for 100 warranted acres, 20 cleared, 1 horse, 1 cow.             Cumberland County Historical Society, Carlisle, PA. 1774       Widow Kinkead [1263] taxed in Tyrone Township, Cumberland County, PA for 100 aces, 10 cleared, 1 horse, 2 cows.             Cumberland County Historical Society, Carlisle, PA 1775       Archibald Kinkead [000014] taxed in Tyrone Township, Cumberland County, PA for 50 acres, 10 cleared,1 horse, 1 cow.             Cumberland County Historical Society, Carlisle, PA.   Archibald Kinkead is now taxed for 50 acres in Tyrone Township and Widow Kinkead disappears. 1776       Archibald Kinkead [000014] taxed in Tyrone Township, Cumberland County, PA for 60 acres, 10 cleared, 1 horse, 1 cow.             Cumberland County Historical Society, Carlisle, PA. 1779       Archibald Kincaid [000014] taxed in Tyrone Township, Cumberland County, PA for 200 acres, 3 horses, 4 cows.   Pennsylvania Archives, s. 3, v. 20, p. 230. 1779       Andrew[1263] & Archibald Kinkead, [000014] executors, of John Nicholson’s estate, will written, March 14, 1779, proved, March 27, 1781.  Abstracts of Cumberland County, PA Wills, 1750-1785, p. 17. 1779       Mary Kincaid. [1263] Alexander Watts, farmer, Toboyne Township, Cumberland County, PA & wife, Isabel, sold 100 acres in   Toboyne Township, Cumberland County, PA to James Watts & Archebel Watts, farmers, of Toboyne Township,   Cumberland County, PA for 200 pounds, east of Mary Kincaid [1263] on November 10, 1779. Cumberland County Historical Society, Carlisle, PA. Notice that Andrew and Archibald are executors of John Nicholson's estate.  See John Nicholson's application above. 1780       Archibald Kinkead [000014] taxed in Tyrone Township, Cumberland County, PA for 100 acres, 2 horses, 3 cows.  Cumberland County Historical Society, Carlisle, PA; Pennsylvania Archives, s. 3, v. 20, p. 362. 1781       Archibald Kinkaid [000014] taxed in Tyrone Township, Cumberland County, PA for 100 acres, 3 horses, 3 cows.    Pennsylvania Archives, s. 3, v. 20, p. 487. 1782       Archibald Kinkead [000014] taxed in Tyrone Township, Cumberland County, PA for 80 acres, 3 horses, 4 cows.             Pennsylvania Archives, s. 3, v. 20, p. 645. 1785       Archibald Kinkead [000014] taxed in Tyrone Township, Cumberland County, PA for 250 acres, 3 horses, 2 cows.   Pennsylvania Archives, s. 3, v. 20, p. 764. 1785       Archibald Kinkead [000014] & William Linn purchased 200 acres in Tyrone Township, Cumberland County, PA from Richard Nicholson & wife, Margaret, March 8, 1785. Cumberland County Court House, Carlisle, PA.   1788       Archibald [000014] & Andrew Kincade [1263] .  The draught of a tract of land situate in Tyrone Township, Cumberland County containing three hundred and thirty six acres and 161 perches and allowance of six percent for roads, surveyed April 12th 1788 in  pursuance of a warrant to Archibald & Andrew Kincade bearing date August 30th 1786.  Sam’l Lyon D.S. To  John Lukens Esqr.  Surveyor General.  Adjacent land owners: their other land, Conecocheague Hill, Robert Lylborn,  by foot of Tuscarora Mountain, down Big Buffalo Creek through the middle of survey.  Pennsylvania State Archives, RG-17,Records of the Land Office COPIED SURVEYS, 1681-1912, C-104, p. 148   See John Nicholson's application above.   As for why taxable acreage fluctuates, I don't know.  The owner could have rented out portions of his property or part of the acreage may not have been developed enough to be taxable. I hope this version is better. Sincerely Norman Kincaide