lndtax

Lands, Memorial Tax

31     MEMORIALS.... The British Crown levied a tax on all lands which had been granted and the returns had to be made by the present owner of the land... The tax returns had to be made in Charleston....often the owner would have a neoghbor enroute to Charleston to make this tax return...Only one return was made and that good for ten years when the tax expired.
The following Memorial tax returns are in Index.
Andrew McClelland 1
Archibald McClelland 2
Elizabeth McClelland 1
Francis McClelland 1
John McClelland 2
Robert McClelland 2
Samuel McClelland 2
Archibald McClellan 8*
Charles McClelland 1
Finney McClelland 1
Hugh McClelland 1
Margaret McClelland 1
Rose McClelland 1
William McClelland 3
* Archibald McClelland likely made returns on some lands he had bought since when compared with #28 Archibald did not have 10 grants....In #28, in case a grant was made and no tax return listed, it is likely the owner had sold the land or had died or else if a woman she had married and made the return under a different surname....I abstracted a few of these returns,,. "8-169" refers to book 8 page 169 etc
   Francis McLelland 1                                                 William McLellan 1.

32         William McLellan 2-354 a memorial tax return on 100a land in Craven County on Cannon Creek of Broad River and surveyed for me by John Armstrong and adjacent to lands of Owen Dobbett, James Fleming and William McClelland Sr.. said land granted to me 4 May 1775 (see #28)... The tax return was made in Charleston 18 Sept 1775 by Robert Neal.

33          Francis McLeland a memorial 12-228 for 100a land in Craven Co. on Black River and surveyed for me by N.Moore on certify dated 26 July 1772 and said land granted to me 23 Jan. 1773 (see #28) and bounded on N.E. by Robert Knox and all other side vacant land...Return made in Charleston by James Woods 30 Jan. 1774 to whom the plat was delivered.

34          Hugh McCleland 12-468 a memorial for 300a land granted to me 30 Oct. 1765 by Govenor of North Carolina and supposed to have been in Mecklenburg Co. N.C. but when the state line was run this 300a of land was found to have been in South Carolina in Craven County and bounded by the lands of William Smith, Mary Smith, Samuel Lusk, and Thomas Neely being situate on Muddy Branch of Fishing Creek...Return made in Charleston 22 Feb. 1774 by Moses Cotter...This is an example of where the grant to Hugh McClelland did not show up in #28...Andrea.

35          Andrew McClelland (see #28) 8-373 a memorial for 150a land on Beaver Creek in Craven County and all sides vacant when surveyed for me by William Glasscock 21 June 1768 and granted to me 4 Oct 1768...return made in Charleston 30 Mar 1769 by Murry Reed.

36          John McClelland a memorial 2-284 for 200a land in Craven Co. on Beaverdam Creek on 2nd Creek of Tuger River and adjacent to lands of John Gregg, Jeremiah Pearson, James Neely and vacant land and grtd. me 17 Mar 1775 as an Irish Bounty....Return made in Charleston 16 Aug 1775 by John Caldwell....(Newberry Co.)

37          John McClelland 8-120 but not in the book, evidently torn out for the book is in bad condition in parts...There is a land plat for John McClelland for 350a land on Cosley Creek in Craven Co...(see 28) and by vacant land and land of Edward Ingram...surveyed 9 Feb 1768 by Richard Winn....Marked as Bounty.

38          John McClaland SR... a plat and likely memorial #36...for 200a land in Craven Co. on waters of Broad River on 2nd Creek...By James    (remainder of page is cut off, Linda)