David, I believe the Carter County, TN. tax records that survive start in 1860. There is a publication entitled: "Carter County, Tennessee, 1836, Civil Districts and Tax Lists" by James L. Douthat According to the Tennessee State Library And Archives site there is the following on microfilm at the TSLA: Early TN Tax Lists > Reel 2 (Carter County 1796-1800); Reel 11 (Carter County 1796) Not sure what it contains, but something to check into. I do research at the TSLA all the time but can't shed any light off the top of my head about this particular source. Hope this helps or gives you some direction. Sincerely,Melissa BarkerGenealogist for Tennessee and Kentucky E-Mail: kaitysmom@peoplestel.net _________________________________________________________________ Life on your PC is safer, easier, and more enjoyable with Windows Vista®. http://clk.atdmt.com/MRT/go/127032870/direct/01/