We might be talking about some siblings or cousins of my McKees, but we are not talking about the same exact McKees. My James was born in 1810, the same year as your Thomas Simpson. My James had 9 children, including Mary Jane Rebecca b in 1841, who married my Michael Simpson. It is possible that we are talking about the same James as overseer of Thomas Simpson's estate. I'm going to try to find out anything about James parents and grandparents (Lord willing), and we may find our connection. I'll keep in touch, let me know if you find anything. Cindy PS. All the McKees I have were born in Iva, and are buried in Rocky Ridge Baptist Church Graveyard.