Dear Paul, I have the book entitled: "Early Osbornes and Alley: with notes on allied families" by Rita Kennedy Sutton on an interlibrary loan. There is one mention of Gideon Lewis in this book. In part 2, page 56, Gideon is on a taxlist in 1761 ( Note: From original in old library, Salisbury, NC. This was the Surry-Yadkin area.)There is a list of about 35 names including: Gideon Lewis, James Lewis, Stephen Orsburn, Ephraim Orsburn, Solomon Orsburn... Jane Shumate