Hey all, I'm looking for tax collection records for North Carolina, mostly years 1745-1776. I've looked through the Colonial Records and statutory laws. Any idea where I could find these kind of records?
The best place to go is the County Court Minutes, which are available on microfilm at the State Archives of North Carolina. For other possible sources, see the data and references in Marvin L. Michael Kay, "The Payment of Provincial and Local Taxes in North Carolina, 1748-1771," William and Mary Quarterly, 26 (1969): 218–40, and Alan D. Watson, "County Fiscal Policy in Colonial North Carolina," North Carolina Historical Review, 55 (1978): 284–305.