I think what Ancestry.com is calling a 1755 list, is this 1759 list. Maybe someone would want to take the time to compare the names. http://ftp.rootsweb.com/pub/usgenweb/nc/rowan/taxlists/tax1759.txt If I recall correctly, it was undated, and when first published (1950s or 1960s), it was thought to be about 1755, but based on some names in the list, and when they were known to have been found earlier in other records (VA/PA)?, and then appear in Rowan County in other records, that the list was later placed more accurately (by Jo White Linn)? to have been about 1759. Rick Saunders