Well, with my trusty friend google.com [mostly trustworthy] I entered these search terms: rowan county north carolina + tax list I did not find a list for 1755 [which may be in an old issue of the North Carolina Genealogical Journal, many of which copies are on a CD-ROm available through NCG Society, Raleigh, NC for $25]. However, by going by the list of *google finds* I located a 1759 tax list, all nicely alphabetized. Now, I have to go back to my find--maybe I can find an ancestor who migrated from Maryland--or Pennsylvania--or even New York!!! E.W.Wallace **************Start the year off right. Easy ways to stay in shape. http://body.aol.com/fitness/winter-exercise?NCID=aolcmp00300000002489