I have never heard of an 1832 tax list for Guilford. I know of a partial 1813 list, and there is an 1815 list -- which I am working to put online later this year (no look-up requests, please). And there is an 1829 list that was published in the Guilford County Genealogical Society's journal in this issue: Vol. 12, No. 2, Winter 1985 (Issue No. 28). Back issues of the journal can be published from the society through their website: _http://www.rootsweb.com/~ncgcgs/journ.html_ (http://www.rootsweb.com/~ncgcgs/journ.html) If you have a family's tax receipt from 1832, it does not necessarily mean that the associated tax list survives today. But you can check with the courthouse at Greensboro, the state archives at Raleigh, and query the mailing list -- as you have done. If someone knows of the whereabouts of such a list, I certainly would be interested. None of the earlier (1700's - 1812) tax lists for Guilford survive, which is a pity. But sometimes county clerks threw things out because they did not see any further use for them. And we had invading armies through the area during the Revolutionary War and the Civil War, and that kind of thing tends to be rough on courthouse records. Katherine Dick Benbow County Coordinator, Guilford County NCGenWeb _http://www.rootsweb.com/~ncguilfo/index.html_ (http://www.rootsweb.com/~ncguilfo/index.html) ************************************** See what's free at http://www.aol.com.