In a message dated 02/23/2002 2:00:39 PM Central Standard Time, genpics@iopener.net writes: > Eleanor > According to the information I have the oldest known tax list for Rowan County, NC is for the year 1759. There is a copy of this list, as transcribed by Mr. Wm. D. Kizziah, in the Rowan County Library, Salisbury, NC. On this list there is a Levy Pennington, as well as a Benajah Pennington. Charlie Hinkle