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Release time:2019-02-26
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Church

Church


CHURCH FAMILY Members of the Church family on the Eastern Shore of Virginia were i. Susanna, born say 1674, a "Molatto" presented by theAccomack County court on 16 November 1692 for having an illegitimate child [Orders 1690-7,81a]. 1     ii. Samuel1, born say 1677. iii. Stephen1, a tithable in Northampton County, Virginia,in 1720, a "negro" tithable in the household of Tamer Mapp in 1737, a tithablein John Haggoman's household in 1738, and a tithable in Adam Fisher's household in 1739[Bell, Northampton County Tithables, 26, 79, 259, 281, 287]. He was sued on 12February 1724/5 for assault by John Coffin and put in the stocks for an hour formisbehavior towards the court [Orders 1722-9, 164, 174]. He was sued by Godfrey Pole for adebt of 4 pounds which was executed against his security Elizabeth Church on 9 October1728 [Orders 1722-9, 354]. On 10 November 1730 he was presented for incontinent livingwith Elizabeth Church but was discharged because the case was insufficiently proved.However, the case against Elizabeth was proved and she was fined 50 pounds of tobacco andordered to give security of 10 pounds not to cohabit with him. Stephen was presented againon 9 November 1731 for incontinent living with Elizabeth Church and the case was againdischarged for insufficient evidence at his costs [Orders 1729-32, 50, 57, 66, 74, 116-7,124]. Elias Roberts sued him for debt on 13 February 1733/4 [Orders 1732-42, 94].   1.    Samuel1 Church, born say 1677, wastithable in Northampton County, Virginia, in 1720 and tithable with his wife Elizabethfrom 1725 to 1742. John Lunn, probably a white man, was a tithable in his household from1724 to 1728 [Bell, Northampton County Tithables, 22, 39, 63, 77, 106, 128, 144,193, 226, 247, 249, 264, 278, 283, 310, 322, 339]. Elizabeth, or perhaps a sister-in-lawby the same name, was presented for bastard bearing on 17 November 1719. Samuel and hiswife Elizabeth were sued in Northampton County in December 1722 for verbally abusingJosiah Cowdrey. Samuel sued John Drighouse, "Negro," for assault andbattery, but the case was dismissed on 13 March 1722/3 when neither party appeared.Elizabeth brought an action upon the case against John Haggoman on 12 March 1724/5 and acase of assault and battery against Elias Roberts in July 1725. On 15 June 1726 Samuel andhis wife Elizabeth acknowledged a deed for land to John Marshall. He and his wifeElizabeth were granted levy-free status due to their old age and poor circumstances on 13November 1742 [Orders 1719-21, 44; 1722-9, 41, 58, 175, 194, 245; 1742-8, 31]. They mayhave been the parents of i. Thomas, born say 1710, a 10-16 year old tithable in the household ofEzekiel Church in 1724 and tithable in Samuel Church's household from 1728 to 1731. He wassued for trespass on 10 August 1731, and on 13 March 1733/4 he was presented for livingincontinently with Elizabeth Monk, wife of William Monk. Elizabeth Church, wife of SamuelChurch, was summoned as a witness. The court ruled that there was too great a familiaritybetween them and Thomas was ordered to post bond of 20 pounds not to cohabit withElizabeth Monk [Orders 1732-42, 99, 103, 109, 113]. He and his wife Susannah Church weretithables from 1739 to 1744 [Bell, Northampton County Tithables, 56, 283, 310, 322,338, 356, 357]. On 12 May 1747 Susannah was called Susannah Johnson alias Church when shewas presented for "intermarrying or cohabiting with Thomas Church, a mulato."However, the following month on 10 June the King's attorney discontinued the suit, andgranted his wife tax-free status, "it appearing to the court that the said Thomas isa white person." He was sued for swearing on 12 April 1749 [Orders 1742-8, 402-3,422; 1748-51, 53, 95]. ii. Samuel2, Jr., born say 1712, a 10-16 year old tithablein Ezekiel Church's household in 1724, a 12-16 year old tithable in Samuel Church'shousehold in 1728.   Another member of a Church family in Virginia was i. Sarah, born say 1722, presented by the Amelia County court on 21November 1740 for having a "Mulatto Child" [Orders 1:132].   CHURCHWELL FAMILY 1.    Mary Churchwell, born say 1742, was head of aBuxton's District, Nansemond County household of 4 whites (free persons) in 1783 [VA:57].She was probably the mother of i. Charles, born say 1760, a "Mulatto" head of a household ofno whites in Buxton's District of Nansemond County in 1784 [VA:74]. 2     ii. Samuel1, born say 1762. iii. Liddy, born about 1769, registered in Petersburg on 11 July 1805: abrown Mulatto woman, five feet four inches high, bushy brown, rather fine, rather thinlong hair, thirty six years old, born free in Nansemond County [Register of FreeNegroes 1794-1819, no. 337]. She was head of a Petersburg Town household of 10 "otherfree" in 1810 [VA:118a].   2.    Samuel1 Churchwell, born say 1762, wasa "Mulatto" head of a household of no whites in Buxton's District of NansemondCounty in 1784 [VA:74]. He may have been the father of i. Polly, born about 1787, twenty-five years of age on 20 July 1812when she registered as a "free Negro" in Norfolk County: 5 feet 4 In. of aYellowish Complexion. Born free as appears by the Oath of John Price [Register of FreeNegros & Mulattos, #75]. ii. Samuel2, born 1776-1799, a "Free Negro" livingin Nansemond County in 1815 [PPTL, 1815-1837, frames 10, 51].   CHURTON FAMILY 1.    Joseph Churton, born say 1750, was called"Negroe Joe late the property of Mr. William Churton of this County deceased and settfree by the last Will and Testament of the said William Churton for meritoriousservices" on 17 March 1768 when the Chowan County court approved the manumission[Minutes 1766-72, 366]. He was a "black" taxable in William Boyd's list for thetown of Edenton in 1769 [CR 024.701.2]. He was head of a Chowan County household of 1"other free" in 1790 [NC:19] and 1 "other free" and 3 slaves in 1800[NC:114]. On 26 December 1785 his son Alfred Churton was bound as an apprentice barber toFrancis Peyrinnaut in Chowan County (no race indicated) [North Carolina Apprentice bondsand records Chowan County 1737-1811, frame 1371 of 1934, https://www.familysearch.org/search/catalog/766317].He was the father of i. Alfred, born about 1772, a Chowan County taxable in the town ofEdenton in an undated list, taxed on 1 free poll and 1-1/2 town lots [CR 024.701.2]. Hewas taxable on 1 free poll in a 1797 list of Edenton tithables and taxed on 1 free and aslave poll in 1799 [NCGSJ XVI:219; XVII:225]. He was head of a Chowan Countyhousehold of 1 "other free" and 2 slaves in 1800 [NC:114], 2 "otherfree" and 2 slaves in 1810 [NC:528], and 2 "free colored" in 1820 [NC:130]. ii. Mariann, taxable on 1 poll and 1-1/2 town lots in Edenton in anundated Chowan County tax list [CR 24.701.2].   CLARK FAMILY 1.    Judith Clarke, the servant of Joshua Slade of YorkParish, York County, Virginia, confessed in court on 24 August 1694 that she committed the"sinn of fornication with a Negro" [DOW 10:3, 28]. She may have been theancestor of i. ____, husband of Mary Roberts who was named in the19 September 1749 York County will of her mother Mary Roberts [W&I 20:163].They may have been the parents of John Clarke, a "free Mulatto" who was livingin York County on 19 May 1760 when the court ordered him bound by the churchwardens ofCharles Parish to Merritt Moore [Judgments & Orders 1759-63, 143]. ii. James1, born say 1740, taxable with his wife in BladenCounty, North Carolina, in 1768 ("Mulatoes") [Byrd, Bladen County Tax Lists,I:5], head of a Marlboro County, South Carolina household 7 "other free" in 1800[SC:59]. iii. Cooper, born say 1743, taxable with his wife in Bladen County,North Carolina, in 1768 ("Mulatoes") [Byrd, Bladen County Tax Lists,I:5], head of a Marlboro County household of 2 "other free" in 1800 [SC:59]. iv. Joseph, a "Mulato" taxable in Bladen County in 1770 and1772 [Byrd, Bladen County Tax Lists, I:44, 94]. v. James2, head of Sumter County, South Carolina householdof 11 "other free" in 1800 [SC:935], probably related to Azana Clark, head aSumter County household of 9 "other free" in 1810 [SC:215a], and Mary Clark,head of a Sumter household of 4 "other free" in 1810 [SC:215a]. 2     xi. John1, born say 1765. xii. William, born say 1770, a "Mulatto Boy" bound apprenticein Surry County on 28 June 1774 [Orders 1764-74, 451]. xiii. Thomas, born say 1773, married Hannah Ash, 30 June 1794Southampton County bond, John Clark surety. He was head of a Northampton County, NorthCarolina household of 5 "other free" in 1800 [NC:431] and 2 "freecolored" in Anson County in 1820 [NC:12]. xiv. Lemuel, born say 1774, taxable in Nottoway Parish, SouthamptonCounty, in 1797, a "Mulatto" taxable in 1799, a "free Negro" taxableon a horse from 1800 to 1812, taxable on 2 free male tithables in 1812 [PPTL 1792-1806,frames 241, 343, 443, 478, 586, 658, 723, 762, 872; 1807-21, frames 11, 94, 132, 250],head of a Southampton County household of 4 "other free" in 1810 [VA:75]. Hemarried Mary Williams, 29 January 1795 Isle of Wight bond, David Jones surety. In1814 he brought a Southampton County chancery suit against Aaron Byrd and his wifeover his wife Mary's part of the estate of her father John Williams [LVA Chanceryfile 1814-017]. He was a 50-year-old laborer from Southampton County who emigrated toLiberia aboard the ship Cyrus with his children and Harris Clarke (age 55) in 1824[https://www.fold3.com/image/46670218]. xv. Wilson, taxable in Nottoway Parish, Southampton County, called a"Mulatto" in 1796, a "f.n." from 1804 to 1812 [PPTL 1792-1806, frames218, 724, 873; 1807-21, frames 11, 94, 133, 250]. xvi. John/ Jack, born about 1772, registered in Southampton County on18 September 1798: age 26, yellow man, 5 feet 9 inches, free born [Register of FreeNegroes 1794-1832, no. 123]. He was called John Clark, Jr., a "Mulatto" taxablein Nottoway Parish, Southampton County, in 1796, a "free Negro," who was taxablethere in 1800 [PPTL 1792-1806, frames 218, 443]. His daughter Sally was named in the 18December 1804 Southampton County will of John Williams [WB 6:18]. xvii. Nancy, born say 1775, head of a Southampton County household of 5"other free" in 1810 [VA:78].   2.    John1 Clark, born say 1765, was a"Mulatto" taxable in Nottoway Parish, Southampton County, in 1796 [PPTL1792-1806, frame 218]. He was surety for the Southampton County marriage bond of (hisbrother?) Thomas Clark and Hannah Ash on 30 June 1794. He was head of a HalifaxCounty, North Carolina household of 6 "other free" in 1810 [NC:12]. Perhaps hischildren were i. Anthony, born about 1790, head of a Halifax County household of 6"free colored" in 1820 [NC:143] and 10 in 1830. He may have been the AnthonyClark who was head of a Richmond City, Wayne County, Indiana, household of 12 "freecolored" in 1840. ii. Reuben, born about 1809, described as a "child of color"when he was ordered bound out by the 20 May 1822 Halifax County court.   Another Clark family 1.    Catherine Clark, born say 1717, was the servant ofWilloughby Newton, Gentleman, on 24 June 1735 when she admitted to the Westmoreland Countycourt that she had a child by her master's "Negro Man Slave" Akey. The courtordered her sold for five years after the completion of her service [Orders 1731-9, 173a].She may have been the ancestor of 2    i. William1, born say 1755. 3    ii. William2, born say 1756. 4    iii. Fanny,  born say 1760. iv. George1, born say 1762, married Levisay Evans,daughter of Hannah Evans, 13 May 1795 Amherst County bond, Leonard Clark security.He was taxable in Amherst County from 1783 to 1801. His estate was taxable on a horse in1804 [PPTL 1782-1803, frames 23, 44, 97, 102, 166, 195, 225, 326, 393, 449, 515; 1804-23,frame 21]. He and William Clark purchased land on Mill and Porridge Creeks in AmherstCounty from Rawley Pinn on 18 March 1800 [DB I:161]. His widow Loisa Clark marriedCharles Johns of Bedford County by 10 October 1805 Amherst County bond, LewisMartin security, Susannah Clark witness. Charles Johns was a "Blackman"taxable in Bedford County in 1800 and a "Negr." taxable on 2 tithes in 1813[PPTL 1800A, p.13]. 5    v. James1, born say 1764. vi. Edmond, a "Mulatto" ordered bound out by thechurchwardens of St. Ann's Parish in Essex County on 20 January 1772 [Orders 1770-2, 226].   2.    William1 Clark, born say 1755, wasgranted 72 acres on the head branches of Pedlar River in Amherst County on 20 July 1780[Patents E, 1780-1, 282]. He was in the list of men in the Amherst County Militia in 1781[William & Mary Digital Archives, Swem Library's Special Collections, Cabell PapersBox 2, Folder11.pdf; https://digitalarchive.wm.edu/handle/10288/16244].He was head of an Amherst County household of 7 whites (free persons) in 1783 [VA:48] and8 in 1785 [VA:85]. On 3 May 1785 the Amherst County court ordered that he, George Clarkand William Ampey work on the road from Irish Creek Gap to Mill Creek, and on 6October 1789 he, Peter Hartless, George Clarke, Leonard Clark, James Clark andJoseph Ailstock were ordered to work on the road from Blue Ridge at Irish Creek Gapto the three forks of Pedlar River [Orders 1784-7, 131; 1787-90, 590]. He was taxable inAmherst County from 1782 to 1820: with "CM" after his name in 1800, "BlueRidge" from 1801-3, a "man of color" in 1811, 1812, and 1815, a"Mulatto" in 1813, a planter over the age of 45 in a list of "Free Negroes& Mulattoes" in 1816 and 1818. He was taxable on 2 tithes in 1794, 3 from1795-1798, 4 from 1799-1803, 3 from 1804-7, 4 from 1809-10, and 5 from 1811-12 [PPTL1782-1803, frames 9, 23, 44, 54, 70, 97, 136, 195, 225, 257, 326, 347, 370, 393, 419, 450,479; 1804-23, frames 21, 62, 103, 144, 165, 188, 209, 230, 253, 326, 403, 537, 551, 584].He married (second?) Nancy Williams, spinster, 3 September 1794 Amherst Countybond, Leonard Clark surety. He and George Clark purchased land in Amherst County on Milland Porridge Creeks from Rawley Pinn for 100 pounds on 18 March 1800 [DB I:161]. Hewas head of an Amherst County household of 9 "other free" in 1810 [VA:258]. Hewas the father of i. ?Leonard, born say 1772, taxable in Amherst County from 1791 to 1807[PPTL 1782-1803, frames 225, 347, 370, 419, 450; 1804-23, frames 21, 63, 144]. He marriedSally Williams, 12 March 1796 Amherst County bond, William Clarke Surety. He washead of a Rockingham County household of 5 "other free" in 1810 [VA:290] and aRockbridge County household of 8 "free colored" in 1830. ii. ?Jane, born say 1780, married Henry Heartless, 25 June 1798Amherst County bond, William Clarke surety. iii. ?John, born say 1780, taxable in Amherst County from 1805 to 1815:called a "man of color" in 1811, 1812, 1815, a "Mulatto" in 1813 [PPTL1804-23, frames 62, 208, 230, 253, 326] and head of an Amherst County household of 4"other free" in 1810 [VA:299]. He married Mary Hartless, and he and MaryClark were among members of the Hartless family who sold land on Pedlar River on 8August 1818. They were living in Ohio on 8 April 1823 when they sold an additional 141acres on Pedlar River to Reuben Peters [DB R:39]. iv. Nancy, daughter of William Clark, married James Clark in AmherstCounty on 20 September 1809 [Marriage Register, 217]. v. ?William3, Jr., born say 1795, a "Mulatto"taxable in Amherst County in 1813 [PPTL 1804-23, frame 253]. vi. ?George2, a "Mulatto" taxable in AmherstCounty in 1813, a "man of color" taxable in 1815 [PPTL 1804-23, frames 253,326]. vii. ?Henry, a "man of color" taxable in Amherst County in1815 [PPTL 1804-23, frame 326].   3.   William2 Clark, born about 1756, marriedHannah Peters, 19 March 1785 Stafford County bond, William Peters surety[Madden, We Were Always Free, 195]. He was a "Mulatto" taxable inCulpeper County from 1790 to 1801 [PPTL 1782-1802, frames 640, 684, 818] and a "FreeMulatto" head of a Culpeper County household of 7 "other free" in 1810[VA:18]. On 7 December 1816 he obtained "free papers" in Culpeper County whichwere recorded later in Ross County, Ohio: William Clerke, a Mulatto man, 50 or 60,5'7", served in the Revolutionary War in 1780 and 1781...is a free man, who has awife and several children, and wishes to visit his mother in law in Frederick Co., atCharles Carter's place. On 12 December 1816 Sally Peters, "a free woman ofcolor," made oath in Rockingham County, Virginia, that Coleman, eighteen years old,and Nicholas, thirteen years old, were the sons of William and Hannah Clerk and were freeborn in Culpeper County [Turpin, Register of Black, Mulatto and Poor Persons,20-21]. William (Sr.) was 64 years old on 22 August 1820 when he appeared in CulpeperCounty court to apply for a pension for his services in the Revolution. He stated that hisfamily consisted of his wife, two daughters over the age of twenty one and a granddaughter who was three years old. His wife Hannah was 80 years old on 18 August 1838 whenshe applied for a widow's pension and testified that her husband died on 8 December 1827and his children were Willis Clark, William Clark, Kitty Madden (wife of WillisMadden), and Nicholas Clark [Madden, We Were Always Free, 191-199; NARA,W.6687, M804, roll 570, frame 795 of 940; https://www.fold3.com/image/1/13747831]. William and Hannah's children were  i. Coleman, born about 1798 (perhaps the same person as Willis Clark). ii. Kitty, born about 1800, registered as a "free Negro" inCulpeper County on 23 September 1822: a bright Mulatto Woman above the age of twentyone years five feet two inches high. She married Willis Madden [Madden, WeWere Always Free, 64]. iii. William4, born about 1803. iv. Nicholas.   4.    Fanny Clark, born say 1760, was living inCumberland County, Virginia, on 22 May 1780 when the court ordered the churchwardens ofLittleton Parish to bind her "mulattoe" son Harry Clark to Tucker Baughan[Orders 1779-84, 118]. She was the mother of i. Harry, born say 1779, a "Mo" taxable inPowhatan County from 1803 to 1814, probably married in 1813 when he was listed with 2"free Negroes & Mulattos" over the age of 16 in 1813 [PPTL 1787-1825, frames254, 293, 397, 437, 456]. ii. Peter, born say 1782, "mulatto" son of Fanny orderedbound to Tucker Baughan in Cumberland County on 24 May 1784 [Orders 1784-6, 22].   5.    James1 Clark, born say 1764, was headof an Amherst County household of 9 "other free" in 1810 [VA:298]. He and hiswife Anny sold land to Henry Hartless by deed proved in Amherst County on 19 July1802 [Orders 1801-2, 217]. He was taxable in Amherst County from 1789 to 1820: taxable on2 tithables from 1803 to 1806, 1810 and 1811, 3 in 1812, called a "man of color"in 1811, 1812, and 1815, a "Mulatto" in 1813, in a list of "Free Mulattoes& Negroes with his unnamed son in 1814 and in 1816 when he was over the age of 45,living on his own plantation, and taxable on 3 tithables [PPTL 1782-1803, frames 166, 225,348, 419, 584; 1804-23, frames 21, 62, 103, 144, 165, 187, 209, 230, 252, 284, 326, 403,503, 537, 549]. He married (second) Nancy Clark in Amherst County on 20 September 1809[Marriage Register, 217]. He was the father of i. Micajah, born say 1785, taxable in Amherst County from 1809 (calledson of Jas.) a "man of color" in 1811, a "Mulatto" in 1813, in a listof "Free Mulattoes & Negroes in 1814 [PPTL 1804-23, frames 209, 252, 284, 328,403]. He married Sally Duncan, on 15 November 1809 in Amherst County with theconsent of Sally's parents, Ambrose and Jane Ambrose [Marriage Register, 218, 240].Ambrose was called Ambrose Evans when he was head of an Amherst County household of6 "other free" in 1810 [VA:302]. Micajah was head of an Amherst County householdof 3 "other free" in 1810 [VA:302]. He and Charles Evans were witnessesto the 7 May 1817 Amherst County marriage of Lydia Evans, daughter of Ambrose Evans,to John Gulliver [Marriage Register, 247]. ii. ?Nelson, born about 1793, applied to the Amherst County court inApril 1851 for a certificate that he was a white man but registered as a "FreeNegro" in Amherst County on 12 July 1860: brown complexion, 67 years of age, 5feet 11 1/2 inches high, born in Bedford [Register of Free Negroes, no.339; McLeRoy, Strangersin Their Midst, 101, 136]. iii. ?Benjamin H., born about 1800, registered in Amherst County on 22August 1822: a free man of colour aged twenty two years five feet eight inches high ofa bright yellow complection grey eyes with a natural mark on his right cheek and was bornfree & by occupation a waterman [Register of Free Negroes, no. 10]. iv. ?James2, born about 1801, registered on 12 July 1860: darkbrown complexion, 59 years of age ... born in Amherst [Register of Free Negroes,no.338].   Another Clark family 1.    Rachel Clark, born say 1730, was a "WidowWoman" who was summoned by the Craven County, North Carolina court on 10 May 1759 tobring her children to the next court to have them bound apprentices [Minutes 1758-61,28a]. She died before 10 October 1767 when Edward Franck of Craven County was ordered bythe court to receive her "Molatto Orphans" in his care until they could beindentured by the next court [Minutes 1767-75, 52a]. Her children named in the court orderwere i. Joseph, born say 1755. ii. Moses, born say 1758. iii. ?Mariah, head of a Craven County household of 2 "freecolored" in 1820 [NC:77].   COBB FAMILY 1.    John Cobb, born about 1690, was not yet fourteenon 29 December 1702 when he asked the Northampton County, Virginia court to appointsomeone to take care of him and his estate until he was of age to choose a guardian. Hechose his guardian on 28 November 1704 [OW 1698-1710, 165, 212]. He was taxable inNorthampton County from 1720 to 1744, called a "mul" in 1726 [Bell, NorthamptonCounty Tithables, 11, 22, 31, 45, 63, 113, 175, 220, 242, 245, 274, 289, 312, 347,364]. On 12 February 1729/30 a Northampton County jury awarded him 17 shillings in hiscase against Isaac Mu___ for assault, and on 11 August 1730 he sued Daniel Eshon forassault and battery but the case was dismissed on agreement of the parties [Orders1729-32, 8, 36, 43]. On 11 October 1748 he sued Henry Stott for damaging his ability toprove his debts or give evidence in a hearing by declaring, "you are a mulatto and Iwill prove it." John argued that he could not have been a "mulatto" becausehe collected debts, gave evidence in controversies "between other white persons andfree subjects," and possessed the good will and esteem of his neighbors [John Cobbv. Henry Stott, Northampton County Loose Papers, 1748, cited by Deal, A ConstrictedWorld]. The case was discontinued when both parties agreed [Orders 1748-51, 24, 37].John's wife was apparently white since she was never tithable in his household. He soldland by deed proved in Northampton County on 12 September 1758 [Minutes 1754-61, 166]. Heleft a 20 August 1766 Northampton County will, proved 12 November 1766, by which he leftthree slaves to his son Joshua, a slave to his son Southy, and divided the remainder amonghis wife Rachel and daughters Susanna, Elishe, Sarah and Rachel Cobb. He left a shillingto his grandson John Cobb, son of Stratton Cobb [Wills & Inventories 24:42-3]. He wasthe father of i. Stratton, born say 1714, taxable in John Cobb's Northampton Countyhousehold in 1731, 1738 and 1743 and listed as a taxable adjoining John Cobb in 1744[Bell, Northampton County Tithables, 220, 274, 347, 364]. He was probably deceasedin 1766 when his son John Cobb received a shilling by his grandfather's Northampton Countywill. A John Cobb was a Continental soldier who died before 8 December 1778 when theNorthampton County court authorized the vestry of Hungar's Parish to support his widow[Minutes 1777-83, 125]. ii. ?Southy1, born say 1720, taxable in John Cobb'sNorthampton County household in 1737, 1739, 1740 and 1743 and taxable in Richard Brazer'shousehold in 1744 [Bell, Northampton County Tithables, 263, 289, 347, 364]. iii. Susanna. iv. Elishe. v. Sarah. vi. Rachel. vii. Joshua, born in May 1755, eleven years and four months old on 20August 1766 when his father made his will. viii. Southy2, born about June 1761, an orphan bound by theNorthampton County court to Thomas Rose on 9 May 1770 [Minutes 1765-71, 370].   They were probably the ancestors of  John Cobb of Bertie County,North Carolina: 1.    John Cobb, born say 1733, was a"molattor" Bertie County, North Carolina taxable in Edward Wilson'shousehold in the list of Jonathan Standley in 1764 and a "free Mulattor" taxablein Wilson's household in 1767 [CR 10.702.1, box 2]. He was the father of i. Lewis, born about 1754, fifteen-year-old "orphan of JohnCobb," bound to John Barnes to be a shoemaker on 27 September 1769 in Bertie County. 2     ii. Nathan, born about 1754. iii. ?Becky, head of a Sampson County household of 3 "otherfree" in 1790 [NC:53].   2.    Nathan Cobb, born about 1754, the sixteen-year-old"orphan of John Cobb," was bound to James Prichard to be a cooper by theBertie County court on 29 March 1770 [CR 10.101.7 by NCGSJ XIV:34, 35]. He was a"Malletor" taxable in James Prichard's household in 1770. He marriedWinney Mitchell, 9 August 1779 Bertie County bond, Jesse Prichard bondsman.He gave security in Bertie County court in May 1787 for a bastard child he had byChristian Kale [Haun, Bertie County Court Minutes, V:646]. She was probablythe daughter of Mary Cales, a "Mulatto" taxable head of a Bertie Countyhousehold with (her son?) Moses Cale in the 1761 list of John Hill. Nathan wascounted as white in Bertie County: head of a household of 4 females, 4 males, and a slavein 1790 [NC:12]. His 27 April 1812 Bertie County will named his wife Cateth and hischildren: Elisha, Thomas, William, Christian Mires, Mary Hogard, Winnifred Hogard,Elisabeth, Peneth, and John Cobb [North Carolina, Wills and Probate Records, 1665-1998,Cobb, Nathan, ancestry.com]. His estate was divided among his heirs: Christian Mires (wifeof Samuel), Mary Hoggard, wife of James Hoggard, Winifred Hoggard, wife of Elisha Hoggard,John cobb, Elizabeth White, wife of Jesse White, Thomas Cobb, Catherine Cobb (the widow),William Cobb, and Penelope Cobb [North Carolina Estate Files, 1663-1979, Bertie County,Cobb, Nathan, https://www.familysearch.org/search/collection/1911121]who were all counted as white in the census. Nathan was the father of i. Elisha, married Sarah Lucas, 1 April 1801 Bertie County bond. ii. Thomas. iii. William. iv. Christian Mires, wife of Samuel Mires. v. Mary Hoggard, wife of James Hoggard. vi. Winnifred, married Elisha Hoggard, 3 September 1804 Bertie Countybond. vii. Elisabeth, wife of Jesse White. viii. Penelope ix. John.   Endnote: 1.    See http://www.freeafricanamericans.com/19th_5.htmfor a photo of a Hoggard family descendant from Bertie County.   COCKRAN FAMILY 1.    Molly Cockran, born say 1745, was a "freeIndian" living in Goochland County in August 1765 when her children John and Henrywere ordered bound out by the churchwardens of St. James Northam Parish [Orders 1765-67,51]. Her daughter Betsy, by "Negroe Ben," was born on 31 October 1765 [Jones, TheDouglas Register, 348]. Their children married free African Americans and became partof the free African American community of Goochland County. Molly was taxable in the upperdistrict of Goochland County on a free male tithable and a horse in 1793 and taxable on ahorse in 1794 [PPTL, 1782-1809, frames 339, 357]. She sued Charles Turner for trespass,assault and battery in Goochland County on 17 May 1790. The suit was dismissed at thedefendant's costs. And she sued John Shelvin for the same on 19 August 1790 [Orders1788-91, 410, 486, 494]. Her children were i. John, born say 1761, married Sally Johns, 30 April 1790Goochland County bond, 2 May marriage [DB 15:386]. He was taxable in the upper district ofGoochland County from 1787 to 1803 [PPTL, 1782-1809, frames 164, 175, 339, 464, 525, 666],a "FN" taxable in the northern district of Campbell County in 1807 [PPTL,1785-1814, frame 693], and head of a Campbell County household of 1 "other free"in 1810 [VA:853]. He was by occupation a sawyer, about seventy six when he appeared in theHustings Court of Lynchburg on 4 March 1828 to apply for a pension. He stated that heenlisted for 18 months in March 1781 in Captain Bohannon's Company of Colonel Davis'sVirginia Regiment and served until August 1782 [NARA, S.39353, M804, roll 592, frame 16 of559; https://www.fold3.com/image/12856487]. 2     ii. Henry, born say 1763. iii. Elizabeth, born 31 October 1765, baptized 19 January 1766 inGoochland County [Jones, The Douglas Register, 72]. She married Benjamin Farrar,10 March 1784 Goochland County bond, (her mother) Mary Cockran surety. Perhaps she was theBetsy Farrar who was head of a Nelson County household of 3 "other free"in 1810 [VA:691].   2.    Henry Cockran, born say 1763, son of Mary Cockran,was ordered bound apprentice in Goochland County in August 1765 [Orders 1765-67, 51]. Hewas sick at White Plains on 8 September 1778 and on the pay roll of Captain AugustineTabb's Company of the 2nd Virginia State Regiment in August 1779. Joseph Seldendrew his final pay of 57 pounds on 15 March 1785 [NARA, M246, roll 97, frame 79 of 720;M881, Roll 946, frames 2509-2528 of 2864; https://www.fold3.com/image/23017945].The executor of William Pledge, Jr., sued him and his security Edward Gwinn for a20 shilling debt in Goochland County court on 17 July 1786 [Orders 1786, 151]. He wastaxable in Goochland County from 1787 to 1816: a "Mulatto" living near DuvalCarroll's in 1804, charged with James Cockran's tithe in 1807, listed in 1813 on WilliamRichardson's land with wife Polly and Ruth Cockran (whose name was partially erased),charged with Henry Cockran, Jr.'s tithe in 1816 [PPTL, 1782-1809, frames 163, 175, 279,357, 479, 616, 686, 738, 821; 1810-32, frames 5, 71, 97, 158, 281]. He was head of aGoochland County household of 8 "other free" in 1810 [VA:689]. He registered asa "free Negro" in Goochland County on 12 August 1815: a free man of color ofYellow complexion about five feet eight inches high, about fifty three years old, shortblack curled hair...free born [Register of Free Negroes, p.89, no.171]. He was thefather of i. ?James, born say 1788, who had "resided on the plantation ofJo. Woodson for 20 years," married Elizabeth Wood (of age), 13 August 1811Goochland County bond, Joseph Scott surety. He was taxable in the upper district ofGoochland County from 1807 to 1815: a "Mulatto" ditcher with wife Eliza onJoseph Woodson's land in 1813 [PPTLs, 1810-32, frames 159, 189]. James was surety for the5 June 1815 Goochland County marriage of Nancey George, alias Cooper,"an orphan," and Benjamin McDonald, a "free man of color." ii. Elizabeth, born say 1795, "daughter of Henry Cockran,"married Bartlet Hoomes, 4 August 1812 Goochland County bond, Jacob Martinsurety, 6 August marriage. iii. Polly, born say 1797, "daughter of Henry Cockran,"married Randolph Cooper, 13 December 1813 Goochland County bond, 16 Decembermarriage. iv. Ruth, born say 1798, "daughter of Henry Cockran," marriedRoger Cooper, Jr., 31 October 1814 Goochland County bond, 3 November marriage.   COLE FAMILY 1.    Benedict Cole, born say 1665, was the "Negro(baptized)" slave of Richard Cole. Thomas Kirton married Richard Cole's widow anddeclared in Westmoreland County court on 28 August 1678 that "the Negro boy calledBenedict Cole" was to be free at Kirton's death or departure from the country and toserve "but till the adge of twenty and no more." Kirton died before 27 July 1692when Benedict successfully sued for his freedom in Westmoreland County court [Orders1675-1689, 130; 1698-1705, 68a]. He may have been the ancestor of the Cole family ofFairfax and Prince William Counties, Virginia. They were probably related to the Colefamily of St. Mary's County, Maryland. Members of the family in Virginia were 2     i. Elizabeth, born say 1730. 3     ii. Phebe, born say 1732. iii. Robert1, born say 1735, a "free Negro" ofTruro Parish, Fairfax County, presented by the grand jury on 22 May 1760 for living infornication with ___wood (probably a white woman) by the information of William Moler[Orders 1756-63, pt. 1, 463]. iv. Susannah, born say 1736, a poor "mulatto" girl bound outin Albemarle County in August 1746 [Orders 1744-8, 143].   2.    Elizabeth Cole, born say 1730, was living inFairfax County, Virginia, on 29 March 1751 when she (no race indicated) petitioned thecourt setting forth that she was unjustly detained as a servant by Francis Summers. Thecourt ruled that she was free and ordered her discharged from his service [Orders 1749-54,143]. She was the mother of i. ?William, born say 1755, a "Molato" living in GeorgeDent's household on 21 November 1771 when the Fairfax County court presented Dent forfailing to list him as a tithable [Orders 1770-2, 319]. He was taxable in the lowerdistrict of Prince William County in 1787, 1792, from 1794 to 1797, and from 1803 to 1810,called "Black" in 1804, 1806 and 1809 [PPTLs, 1782-1810, frames 95, 203, 254,309, 385, 523, 571, 704, 732], head of a Prince William County household of 10 "otherfree" in 1810 [VA:508]. ii. Betty Handless, born about 1756, registered in the Districtof Columbia court in Alexandria on 31 August 1809: Tawny colour ... about fifty threeyears old ... Know her mother Betty Cole, both born free in Fairfax County, Virginia, Wm.Rhodes [Arlington County Register of Free Negroes, 1797-1861, pp. 19-20]. iii. ?Francis, born about 1757, enlisted in the Revolution on 1 August1780: age 23, 5'10" high, a waggoner, born in Fairfax County, residing in PrinceWilliam County, black complexion [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.62)].   3.    Phebe Cole, born say 1732, was living in FairfaxCounty on 20 December 1752 when she was presented by the churchwardens of Truro Parish.The presentment was dismissed on 22 February 1755 [Orders 1749-54, 269; 1754-6, 183, 266].She was a "free negro" living in Dettingen Parish, Prince William County, on 7August 1767 when her children Robert, Catherine, Thomas, Joseph, Eleanor, and Sarah werebound apprentices [Orders 1766-69, 56]. Thomas and Robert were bound to William Bennett on10 June 1768, and Catherine and Joseph were bound to him on 7 September the same year[Historic Dumfries, Records of Dettingen Parish, 56-59]. She was taxable in PrinceWilliam County on a free male in 1795 and taxable on a horse in 1796 and 1797 [PPTLs,1782-1810, frames 267, 309, 335]. Her children were 4     i. Robert2, born say 1753. 5     ii. Catherine, born about 1755. iii. Thomas, born say 1757, bound an apprentice carpenter to WilliamBennett on 10 June 1768. He was listed among seven deserters from Thomas W. Ewell'sCompany of State Troops in a 20 June 1777 advertisement in the Virginia Gazette,described as: a dark mulatto, about 5 feet 7 inches high living in Prince WilliamCounty [Virginia Gazette, Purdie edition, p.1, col. 3]. He was a fifer inCaptain Thomas W. Ewell's Muster Roll of July 1780 [NARA, M246, roll 94, frame 729 of742]. He enlisted for three years in the 1st Virginia Regiment on 15 March 1780and received a discharge from Lieutenant J. Harper on 2 May 1783 [Revolutionary War BountyWarrants, Cole, Thomas, Digital Collections, LVA]. He was taxable in the lower district ofPrince William County in 1786, 1787, 1792, and from 1794 to 1798, called a "freeBlack" in 1798 [PPTL, 1782-1810, frames 71, 95, 203, 254, 309, 362]. iv. Joseph, born say 1760, bound an apprentice carpenter to WilliamBennett on 7 September 1768. He was taxable in Prince William County in 1787 and 1796[PPTLs, 1782-1810, frames 95, 309]. v. Eleanor/ Nelly, born about 1765, a "free Black" taxable inthe lower district of Prince William County on a horse in 1798, a free male tithe in 1803,2 free tithes in 1804, a "B" taxable on a free male and a horse in 1806, a"Black" taxable on a horse in 1809 [PPTLs, 1782-1810, frames 362, 523, 638,732], head of a Prince William County household of 2 "other free" in 1810[VA:508]. She registered in Prince William County on 5 June 1815 and produced her papersin the District of Columbia court in Alexandria on 11 June 1815: a free black womanabout fifty years of age ... was born free [Arlington County Register of Free Negroes,1797-1861, pp. 19-20]. vi. Sarah, a "B" taxable on a horse in the lower district ofPrince William County in 1806 [PPTLs, 1782-1810, frame 639], head of a Prince WilliamCounty household of 4 "other free" in 1810 [VA:508]. vii. ?Henry, taxable in Prince William County from 1794 to 1798 andfrom 1803 to 1810, listed as a "free Black" in 1798 [PPTLs, 1782-1810, frames254, 266, 309, 362, 523, 638, 704], head of a Prince William County household of 10"other free" in 1810 [VA:508].   4.    Robert2 Cole, born say 1753, was boundan apprentice shoemaker to William Bennett in Dettingen Parish on 10 June 1768 [HistoricDumfries, Records of Dettingen Parish, 56]. He married Lucy Chavers/ Chavis,"both black persons" according to the Charlotte County deposition of MaryBelcher [N.C. Stack File C.R. 099.928.11 by NCGSJ III:21]. Robert apparently diedbefore 9 February 1784 when the Mecklenburg County, Virginia court ordered thechurchwardens to bind out Lucy's orphan son Robert Cole [Orders 1779-84, 515]. Lucy'snephew John Jackson Chavis, son of her sister Betty Chavis, was boundas an apprentice to William Stewart in Mecklenburg County; Stewart moved toWake County, North Carolina, about 1790; and John Jackson went with him and diedthere about 1808 when Stewart tried to prove his nuncupative Wake County will. Lucychallenged the will by presenting a deposition taken on 27 April 1808 from Mary Belcher ofCharlotte County that John Jackson Chavis was christened in her home andthat Lucy was his only living relative [N.C. Stack File C.R. 099.928.11 by NCGSJ III:21;Haun, Wake County Court Minutes VII:67-8, 151]. Lucy recorded the inventory of JohnJackson Chavis's estate in Wake County in February 1809 [Wynne, Record ofWills, Inventories, II:107]. She was head of a Mecklenburg County household of 2"free Negro" or "Mulatto" females over the age of sixteen in 1813[PPTL 1806-21, frame 307], a "free colored" woman with a "freecolored" boy under the age of fourteen in 1820 [VA:144a], and was counted in the 1850Mecklenburg County census as a 100-year-old Black woman who was blind, listed with Susanand Peter Brandom in the household next to Israel Cole, a 45-year-old Blackcarpenter [VA:104b]. Robert and Lucy were the parents of i. Robert3, born about 1774, taxable in William Stewart'sMecklenburg County household in 1792 and was responsible for his own tithe in 1794 [PPTL1782-1805, frames 451, 516]. He married Mary Stewart, 31 December 1802 MecklenburgCounty bond, Martin Cousins security. Robert was security for the MecklenburgCounty marriage of Martin Cousins and Elizabeth Brandon of the same date. On10 October 1803 he was ordered to work on a road in Mecklenburg County with Robert Brannum,Thomas Spence, William Stewart, Humphrey Wilson, Joseph Stewart,Frederick Ivey, Pompey Mayo, and Richard Dunston [Orders 1803-5, 45].He registered in Mecklenburg County on 14 November 1803: Ordered that it be certifiedthat Robert Cole, planter, is a free man, that he is the age of twenty nine years, aboutfive feet ten Inches high and of dark complexion [Orders 1803-5, 52]. ii. Jincey, married Martin Cousins, 31 December 1802 MecklenburgCounty bond, Robert Cole security.   Lucy's children were i. Burwell, son of Lucy Cole, bound by the Mecklenburg County court toEllyson Crew to be a planter on 8 October 1798 [Orders 1798-1801, 39]. ii. ?Caty, bound by the Mecklenburg County court to Ellyson Crew on 9December 1799, no parent named [Orders 1798-1801, 280]. iii. ?Thomas, a "Malatto" bound by the Mecklenburg Countycourt as an apprentice to Jacob Garrot, wheelwright, on 9 September 1805 [Orders 1803-5,461].   5.    Catherine Cole, born about 1755, was boundapprentice to William Bennett in Prince William County on 7 September 1768. She wastaxable on a horse in the lower district of Prince William County in 1797 [PPTLs,1782-1810, frame 336]. She registered in Prince William County on 22 May 1810 and producedher papers in the District of Columbia court in Alexandria on 8 June 1815: was at thattime fifty five years of age, born free in the County aforesaid [Arlington CountyRegister of Free Negroes, 1797-1861, p.28]. She was the mother of i. John, born about 1773, taxable in Prince William County from 1794 to1798, listed as "Black" in 1795 [PPTLs, 1782-1810, frames 254, 267, 309, 362],registered in Prince William County on 24 March 1806 and produced his papers in theDistrict of Columbia court in Alexandria: a free black man, son of Katy Cole, a freeblack woman ... thirty three years of age [Arlington County Register of Free Negroes,1797-1861, no. 25, p.24]. He was a "free negro" head of a Fairfax Countyhousehold of 3 in 1810 [VA:243]. ii. ?Samuel, head of a Prince William County household of 3 "otherfree" in 1810 [VA:508]. iii. ?David, taxable in Prince William County from 1795 to 1797 andfrom 1803 to 1810, called a "Blackman" in 1795 and 1803 and 1809 [PPTLs,1782-1810, frames 267, 523, 638, 703], head of a Prince William County household of 1"other free" in 1810 [VA:508]. iv. ?Frances, a "Mulatto" taxable on a horse in PrinceWilliam County in 1802 [PPTLs, 1782-1810, frame 503].   Prince Edward County 1.    Mary Cole, born say 1745, was the mother of an"orphan" Abigail Cole who was bound apprentice to John Owen until the age ofthirty-one in Prince Edward County in November 1757 [Orders 1754-8, 133]. She was themother of i. Abigail, born say 1755. ii. ?Sally, born say 1770, a "free negro" listed inPittsylvania County with her two unnamed daughters over the age of sixteen in 1813 and(her son?) William Cole in 1814 [PPTL 1813-23, frames 6, 81, 198]. iii. ?Robin, born about 1784, registered in Halifax County, Virginia,on 26 October 1812: aged 28 years about five feet eight inches high of a dark colourand who it appears was born of a free Woman is hereby registered as a free negroe[Register, no.36].   South Carolina 1.    Jonathan Cole, born say 1705, was living inWadmalaw, South Carolina, when the birth of his "Mulatto" son Thomas wasrecorded in the register of St. Philip's Parish, Charleston, South Carolina. He was thefather of 2     i. Thomas, born 14 April 1729. ii. Susanna, married William Raper [Koger, Black Slaveowners,15].   2.    Thomas1 Cole, born 14 April 1729, wasthe "Mulatto" son of Jonathan Cole of Charleston, South Carolina. He was called"an Adult mulatto" on 5 June 1754 when he was baptized in St. Philip's Parish[Salley, Register of St. Philip's Parish, 1720-58, 100, 145]. He called himself abricklayer in his 21 October 1771 Charleston will, proved 8 November the same year. Hedirected his executors to sell his house in Beresford's Alley and slaves Prince, Will, andCarolina and to divide the proceeds among his children: Thomas, Barbara, William,Elizabeth, and John Cole, and to sell his house and land on Meeting Street and divide theproceeds among his wife Ruth and children when his youngest child came of age. He namedhis friend Thomas Lotan Smith, Esq., and brother-in-law William Raper executors [WB14:109-10]. His wife Ruth was a "Free" head of a St. Philips & MichaelsParish, South Carolina household of 4 "other free" and 3 slaves in 1790, head ofa Newberry District household of 3 "other free" in 1800 [SC:68] and a "freeNegro" head of a Newberry District household of 6 "other free" in 1810[SC:117a]. She called herself the sister of William Raper on 12 October 1788 whenshe and her daughter Barbara petitioned the legislature to be appointed administrators ofhis widow Susanna Raper, "a free woman of color" [Schweninger, Race,Slavery and Free Black Petitions, no. 11378801]. She was the sponsor for the baptismof her granddaughter Ruth Raper Garden at St. Philip's Parish on 13 March1812 [Koger, Black Slaveowners, 166]. Her 31 January 1817 Charleston will wasproved on 15 August the same year. She left her house and lot in Federal Street, a slavenamed Amey (daughter of Flora), and her pew in St. Philip's Church to her daughter BarbaraMaria Bampfield, wife of George Bampfield, and after her death to her fourgrandchildren: Thomas Cole, John Cole, Eliza Cole, and Eliza Maria Jones. She leftthe house where she was residing in Guignard Street to her grandchildren John and ElizaCole and directed that her slave Flora with her daughters Lucinda and Belinda be sold andthe proceeds divided among her four grandchildren. And she left the lot and premisesadjoining her house in Guignard Street to her daughter Magdalen Brown. Sheappointed her nephew-in-law John Garden executor [WB 33:1276-7]. Thomas and Ruthwere the parents of i. Thomas2, "free" head of a St. Philip's andMichael's Parish, South Carolina household of 5 "other free" in 1790 and a"free colored" head of a Charleston household with a slave in 1840. ii. Barbara Maria Bampfield, died about 1832 when her executor,Jehu Jones, Jr., sold her slave Fatima for $200 and divided the proceeds amongSarah Cole and Elizabeth Maria Jones. iii. William. iv. Elizabeth. v. Magdalen Brown. vi. John, married Sarah.   Other members of the Cole family in South Carolina were i. John, head of a Union District household of 5 "other free"in 1800 [SC:241]. ii. Sarah, head of a Newberry District household of 5 "otherfree" in 1800 [SC:68]. iii. Mary, head of a Newberry District household of 7 "otherfree" in 1800 [SC:69]. iv. Joseph, head of a Kershaw District household of 8 "otherfree" in 1810 [SC:410].   COLEMAN FAMILY 1.    Judith1, born say 1700, was an Indianor the descendant of an Indian brought into Virginia by Francis Coleman sometime after theyear 1705 and held as a slave for her lifetime. Her descendants Dick and Pat, who wereheld as slaves by Coleman's descendants, sued for and won their freedom in a case whichwas affirmed on appeal in the fall of the year 1793 [Catterall, Judicial Cases,I:101-2]. The case was apparently identical to that of Robin, Hannah, Daniel, Cuffie,Isham, Moses, Peter, Judy, Archy, Silvia, Davy & Ned who won a suit of Trespass,Assault, Battery and false Imprisonment against John Hardaway in the General Court inWilliamsburg on 2 May 1772 [LVA, Exhibitions, Judgment in the case of Robin et al v.Hardaway, 2 May 1772, Manusrcipt, RG 104, Virginia General Court (Colonial), StateGovernment Records Collection, Accession 33700]. Other descendants won their freedom fromRobert Hall of Dinwiddie County before 1 July 1789, from John Hardaway of Dinwiddie Countybefore 16 August 1794, from Joseph Hardaway of Dinwiddie County in November 1797 and fromJohn Wyche of Brunswick County in 1819. Judith was the ancestor of i. Rachel, born about 1733, a 70-year-old tobacco stemmer living inPetersburg with Lucy (12), Betty (35), Matthew (18) and Josiah Coleman (4) in 1803 [Listof People of Color in Petersburg 1803, 1803, African American Narrative DigitalCollection, LVA]. 2    ii. Sarah, born say 1740. iii. David1, born about 1744, registered in Petersburg on 15August 1800: a dark brown stout, well made Mulatto Man, five feet eight inches high,fifty six years old, with short bushy hair, formerly held as a slave by Joseph Hardawaybut obtained his freedom by a Judgment of the Gen'l Court in November 1797 [Registerof Free Negroes 1794-1819, no. 170]. iv. Bob, born about 1746, head of a Prince George County household of 3"other free" in 1810 [VA:550]. He ran away from John Hardaway according to an adplaced in the 31 May 1770 edition of the Virginia Gazette: Run away from thesubscriber, the first day of November last, (under pretence of suing for his freedom) alikely young fellow, named Bob, of a yellow complexion, slim made, near six feet high, hasa remarkable down look, is a very good blacksmith, and, as supposed, is harboured by somewhite man of that trade. Whoever will bring the said fellow to my house in Dinwiddiecounty, near the court-house, shall receive a reward of five pounds. He was called BobColemand and his age was given as twenty five years old in the 23 April 1771 issue of thegazette [Virginia Gazette (Rind), 31 May 1770; Virginia Gazette, http://www.accessible.com]. v. Judah2 (no last name), registered in Petersburg on 5April 1798: a dark brown Negro or Indian woman, 5'3" high, about 51 yrs old, withshort bushy hair and broad flat face, pretty stout made. Formerly held as a slave by Jos.Hardaway but obtained her Freedom by a Judgment of the General Court in November 1797[Register of Free Negroes, 1794-1819, no. 138]. vi. Cuffee, born about 1748, sued James Ware and James Bromly inPetersburg Hustings Court on 5 October 1785 for trespass, assault and battery. His suitagainst Ware was dismissed on 3 November 1785. And the court dismissed his suit againstBromly on 3 January 1786 when his witnesses Samuel Davis and Alexander Gordon failed toappear. On 6 September 1791 the court ordered him to give security of 40 shillings for hisgood behavior on complaint of George Morrison [Orders 1785-91, 68, 71, 72, 80, 90; Minutes1791-7, 129]. He was taxable in Petersburg in 1803 [PPTL 1800-33, frame 75]. He registeredin Southampton County on 30 March 1805: age 57, blk., 5 feet 10 inches high, Sued hisfreedom, Dinwidy [Register of Free Negroes 1794-1832, no. 322]. vii. Abby (no last name), born about 1749, registered in Petersburg on9 June 1798: a dark brown Negro or Indian woman, 5'2-1/2" high, about 49 yrs old,has very thick bushy hair. Formerly held as a slave by Jos. Hardaway but obtained herFreedom by a Judgment of the General Court in November 1797, as being a descendant of anIndian [Register of Free Negroes, 1794-1819, no. 139]. viii. Daniel, born about 1752, registered in Petersburg on 10 February1798: a dark Brown Free Negro, or Indian, six feet two inches high, about forty sixyears old, short bushy hair, a little grey, formerly held as a slave by Joseph Hardawaybut obtained his freedom by a judgment of the Gen'l Court in Nov. 1797 [Register ofFree Negroes 1794-1819, no. 132]. He was a ditcher living near George May when he wascounted as a "free Negro and Mulatto" taxable in Dinwiddie County in 1801 [PPTL,1800-9, B list, p.25]. He (age 51), Taffy (age 67) and Biddy (age 62) were living inPetersburg in 1803 [List of People of Color in Petersburg 1803, 1803, African AmericanNarrative Digital Collection, LVA]. Biddy registered in Petersburg on 7 June 1810: adark brown Negro woman, 5'2-1/2" high, 62 yrs old, Emancipated by Henry Featherstonein Chesterfield County per certificate of registry from clk of sd county [Register ofFree Negroes 1794-1819, no. 512]. Bedey (Biddy) Abba was one of the slaves freed bythe 10 January 1788 will of Henry Featherstone of Chesterfield County. She was to be freeon 1 February that year [DB 11:351]. ix. Dick, orphan of Judy Coleman, deceased, ordered bound out byWilliam Foushee, overseer of the poor for the third district of Henrico County, to WilliamWaddell on 3 September 1787 [Orders 1787-9, 131]. He was head of a Richmond County,Virginia household of 10 "other free" in 1810 [VA:401]. x. Pat, won her freedom from the Coleman family in 1793. xi. Betty1, born about 1767, registered in Petersburg on 18August 1794: a dark brown woman, five feet six & a half inches height, twenty sevenyears old, liberated by a judgment of Gen'l Court from John Hardaway of Dinwiddie Countybeing a descendant of an Indian woman [Register of Free Negroes 1794-1819, no. 32]. xii. Nancy, born about 1767, registered in Petersburg on 18 August1794: a dark brown, well made Mulatto woman, five feet one and a half inches high,twenty seven years old, freed by Judgment of the Gen'l Court of John Hardaway of DinwiddieCounty being a descendant of an Indian [Register of Free Negroes 1794-1819, no. 37]. xiii. Tempe, born about 1768, registered in Petersburg on 18 August1794: a dark brown, well made woman, five feet two inches high, twenty six years old,liberated by a Judgment of the Gen'l Court of John Hardaway of Dinwiddie County as being adescendant of an Indian. Renewed 25 Sept. 1799, 14 Oct. 1800, 20 Sept. 1803[Register of Free Negroes 1794-1819, no. 33]. She was listed in Petersburg with (herchildren?) Lucy, Billy, Sally, Rachel, and Harry in 1803 [List of People of Color inPetersburg 1803, 1803, African American Narrative Digital Collection, LVA]. xiv. Charles, born about 1769, registered in Petersburg on 16 August1794: a dark Mulatto man, near five feet eight inches high, about twenty five yearsold, was born in the Possession of John Hardaway of Dinwiddie County from whom he obtainedhis freedom by judgment of the Gen'l Court being the descendant of an Indian & servedas an apprentice with Robert Armstead in the Town of Petersburg [Register of FreeNegroes 1794-1819, no. 11]. xv. Betty2, born about 1777, bound to Margaret Gordon by thePetersburg Hustings Court on 9 November 1791 [Orders 1791-7, 15]. She registered inPetersburg on 27 May 1805: a dark brown negro woman, five feet four and a half incheshigh, twenty eight years old, formerly held as a slave by John Hardaway of DinwiddieCounty & liberated by a Judgment of the Gen'l Court as descended of an Indian[Register of Free Negroes 1794-1819, no. 290]. 3     xvi. Caty, born about 1779. xvii. Jemima, born about 1780, registered in Petersburg on 11 July1805: a dark brown Mulatto woman, five feet two inches high, twenty five years old,born free & raised in the County of Prince George [Register of Free Negroes1794-1819, no. 333]. xviii. Hannah, born about 1781, registered in Petersburg on 17September 1802: a dark brown Mulatto woman, five feet four inches high, twenty oneyears old, born free & raised in the Town of Petersburg [Register of Free Negroes1794-1819, no. 240]. xix. Betty3, born about 1782, registered in Petersburg on 18September 1803: a free Negro woman, dark brown, five feet two and a half inches high,twenty one years old, born free & raised in the Town of Petersburg [Register ofFree Negroes 1794-1819, no. 260]. xx. Rachel2, born about 1785, registered in Petersburg on 9July 1805: a dark brown Negro woman, four feet eleven inches high, twenty years old,born free & raised in the Town of Petersburg [Register of Free Negroes 1794-1819,no. 310]. She was head of a Petersburg Town household of 5 "other free" in 1810[VA:124a]. xxi. Lucy2, born about 1787, registered in Petersburg on 31December 1808: a dark brown free Negro woman, five feet three and a half inches high,twenty one years old, born free & raised in the Town of Petersburg [Register ofFree Negroes 1794-1819, no. 443]. She was head of a Petersburg Town household of 2"other free" in 1810 [VA:118a]. xxii. Aggy, head of a Petersburg Town household of 2 "otherfree" in 1810 [VA:120a].   2.    Sarah Coleman, born say 1740, won her freedom fromRobert Hall of Dinwiddie County. She was free before 19 August 1794 when her daughterSusannah registered in Petersburg and she was probably free before 1 July 1789 when herson David Coleman was bound as an apprentice in Petersburg. She was the mother of i. Susannah, born about 1768, registered in Petersburg on 19 August1794: a dark brown woman, five feet three and a half inches high, about twenty sixyears old, stout made, the daughter of Sarah Coleman who obtained her freedom of RobertHall by a suit in the Gen'l Court & the said Susannah has been allowed to pass as freeby the sd Robert Hall of Dinwiddie County to whom she belonged by her mother's obtainingher freedom [Register of Free Negroes 1794-1819, no. 58]. ii. David2, born about 1779, a "free Mulatto Boy"(no age or parent named), bound by the Hustings Court of Petersburg as an apprentice cabinmaker to John McCloud on 1 July 1789 [Orders 1784-91, 286]. He registered in Petersburg on25 April 1801: a stout, well-made dark brown Negro man, five feet five inches high,nineteen years old, short knotty hair, a son of Sally Coleman who formerly was held byRobert Hall of the County of Dinwiddie & obtained her freedom by a Judgment of theGen'l Court [Register of Free Negroes 1794-1819, no. 215]. iii. Disey, orphan of Sarah Coleman, ordered bound out by WilliamFoushee, overseer of the poor for the third district of Henrico County, to William Waddellon 3 September 1787 [Orders 1787-9, 131]. iv. ?Keziah, bound by the Hustings Court of Petersburg to JudithMoriarity on 6 August 1789 [Orders 1784-91, 286].   3.    Caty, born about 1779, registered in BrunswickCounty, Virginia, on 27 September 1819: Caty, a woman about Forty years of age, lightcomplexion, Five feet one & a half Inches high...recovered her freedom in BrunswickSuperior Court at September term 1819 of John Wyche. She was the mother of i. Fanny Coleman, born about 1807, registered in Brunswick County on 28September 1829: a free woman of light complexion, five feet four inches high, abouttwenty two years of age...is one of the children of Caty who recovered her freedom fromJohn Wyche in...1819 [Wynne, Register of Free Negroes, 29, 104]. ii. Green Coleman, born about 1809, registered in Brunswick County on26 September 1831: of dark complexion, about twenty one years old, five feet seveninches and a quarter high...one of the children of Caty who recovered her freedom fromJohn Wyche...in 1819 [Wynne, Register of Free Negroes, 119].   Other members of a Coleman family were i. Thomas, born about 1703, a "small negro man, aged about fiftyyears," who presented the deposition of John Binum to the Halifax County, Virginiacourt on 14 June 1753. Binum stated that Coleman was free born and that his family livedin Surry County, Virginia. The court ruled that he should be freed [Pleas 1752-5, pt.1,162]. ii. Edward, born about 1764, a "coloured man," appeared incourt in New York City on 19 June 1829 to apply for a pension for his services in theRevolution. He stated that he enlisted in South Carolina in the company commanded byCaptain Sinclair in the regiment commanded by Colonel Mayhem and served for five years andsix months during which time he received two wounds. After the war he went to sea andspent many years in the East Indies following a seafaring life [NARA, R.2160, M804, https://www.fold3.com/image/1/12714044].   COLLINS FAMILY Simeon Collins of King William County and wife Pinkey of New Kent County Smithsonian photo no. 884, ca. 1899   The Collins and Bunch families were taxable "Molatas"in Orange County, North Carolina, in 1755 [T&C, box 1]. They were also associated withthe Gibson family. Lucrecy Collins witnessed the 1775 Orange County, North Carolinawill of George Gibson [WB A:195]. They came to Orange County from Louisa County,Virginia. George Gibson, Thomas Gibson, William Hall, Thomas Collins,Samuel Collins, William Collins, William Donathan, Benjamin Branham,and Samuel Bunch were living in Louisa County on 28 May 1745 when they werepresented by the court for failing to list a tithable (probably their wives) [Orders1742-8, 152, 157, 172]. Some members of the family moved to Wilkes County with the Gibsonsand like the Gibsons, they were counted there as white in 1790. This part of WilkesCounty became Ashe County in 1799, and both families were counted there as "otherfree" in 1800. Mixed-race members of the Collins family were 1    i. Thomas, born say 1700. ii. Catherine, born say 1705, a "free mulatto woman" of NorthFarnham Parish presented by the Richmond County, Virginia court in November 1725 forhaving an illegitimate child [Orders 1721-32, 248, 267]. 2    iii. Mary, born say 1730.   1.    Thomas1 Collins, born say 1700, waspresented by the Louisa County court on 28 May 1745 for failing to list a tithable who wasprobably his wife, and on 26 November 1745 he was presented for profane swearing [Orders1742-8, 152, 157, 172, 174, 179]. He was a taxable in the 1750 Granville County list ofJohn Wade [CR 44.701.23]. This part of Granville County became Orange County in 1752, andThomas was a "Molata" taxable there on 3 "Black" tithes in 1755[T&C, box 1, p.19]. He owned land on Flat River adjoining George Gibson andMoses Ridley [Orange County Loose Papers, vol. V, no. 131; vol.VI, no. 579].He may have been the father of 3    i. Samuel, born say 1724. 4     ii. George1, born about 1728. iii. Thomas2, Jr., born say 1734, an Orange County taxablelisted nearby Thomas Collins in 1755 [T&C, box 1, p.19]. He may have been the ThomasCollins, Sr., who was head of a white Moore County household of 1 male over 16, 2 females,and a slave in 1790 [NC:44], and there was a Thomas Collins, Jr., head of a white MooreCounty household of 2 males under 16, 3 over 16, and 4 females in 1790 [NC:43]. He washead of an Ashe County household of 7 "other free" in 1800 [NC:74]. iv. John, born say 1736, a "Molata" taxable in Orange County,taxed on 1 Black tithe in 1755 [T&C, box 1, p.15].   2.    Mary Collins, born say 1730, was living in KingWilliam County on 13 May 1779 when she received 25 pounds public assistance because shehad three sons in the Continental Army [Creel, Selected Virginia Revolutionary WarRecords, III:106 citing Auditors' Account, Volume II:119, LVA]. She was apparently themother of i. John, born say 1750, taxable in King William County on 198 acres in1782 and 1783, taxable on 28 acres in 1787 but not subject to land tax in the followingyears. He was taxable in King William County on a free male tithable from 1787 to 1799 andfrom 1802 to 1814: listed as a "Mulatto" in 1813 and 1814 [PPTL 1782-1811; LandTax List 1782-1832]. He was a "free Colored" member of the Lower College BaptistChurch in King William County in 1791, and John and June Collins appear on the list of"Free Colored Members" of the Lower College Baptist Church on 25 October 1812[Lower College Baptist Church Record Book, 1814-34, 24, 43]. In June 1837 his widow JaneCollins applied for a pension for his services in the Revolution. She stated that theywere married in Williamsburg in April 1780, that her maiden name was Richeson (Richardson)and that he died in August 1821, leaving no children. Mason Collins deposed that he wasintimately acquainted with John Collins and that he had lived near the couple since theirmarriage. Joanna Sweat (about 55 years old), Mary Bradby (about 69), Polly Holt(about 68 years old), Ellis Major (about 74), William Major (about 75), andJames Langston (about 53) testified on her behalf. Several residents said thecouple came to live in the county about 1781 [NARA, W.6736, M804, https://www.fold3.com/image/12861980].Jane was about 82 years of age on 3 October 1844 when she testified in King William Countycourt that Rhody Arnold and Milly Holt and others were the heirs of Stephen Freemanwho served in the Revolution and died in King William County [NARA, M804, roll 1024; https://www.fold3.com/image/20171586]. 5     ii. Mason, born about 1759. 6     iii. William1, born say 1765. iv. Judy, born about 1770, a 90-year-old "Mulatto" womanliving in the King William County household of Charles Walker in 1860.   3.    Samuel Collins, born say 1724, was presented bythe Louisa County court on 28 May 1745 for failing to list a tithable who was probably hiswife. On 25 November 1746 Richard Vernon sued him for 16 pounds 9 shillings and fourteenpounds of deer skins, and on 24 February 1746/7 he and William Collins were presented forfishing and hunting on the Sabbath [Orders 1742-8, 152, 157, 172, 215, 227, 233]. He was a"Molata" taxable in Orange County on 2 Black tithes in 1755 [T&C, box 1,p.19]. He may have been the Samuel Collins who was head of a Wilkes County household of 1male 21-60 and 1 female in the 1787 state census.   Wilkes and Ashe County, North Carolina descendants were i. George2, one of the hunters who had a cabin inpresent-day Ashe County when the first land grants were issued in the 1780s. He wastaxable there on an estate valued at 26 pounds in 1778 [NCGSJ X:11, 14]. He washead of a Wilkes County household of 1 male 21-60, 3 males under 21 or over 60, and 3 freefemales for the 1787 state census and 1 white male over 16, 3 white males under 16, and 4females [NC:123], perhaps the George Collins who was head of a Wilson County, Tennesseehousehold of 14 "free colored" in 1830. ii. David1, taxable on an estate of 41 pounds in present-dayAshe County in 1778 [NCGSJ X:17]. He was head of a Tenth Company, Wilkes Countyhousehold of 3 males over 16, 2 under 16, and 6 females in 1790 [NC:123]. iii. Martin, head of a Tenth Company, Wilkes County household of 1 maleover 16, 3 under 16, and 4 females in 1790 [NC:123]. iv. Valentine, head of a Tenth Company, Wilkes County household of 1male over 16 and 2 females in 1790 (abstracted as Vol) [NC:123] and head of an Ashe Countyhousehold of 6 "other free" in 1800 [NC:75]. v. Vadery, perhaps the "Hardy" Collins who was head of aWilkes County household of 1 male over 16, 2 under 16, and 4 females in 1790 [NC:123]. Hewas called Vadery in 1800, head of an Ashe County household of 4 "other free" in1800. The 26 January 1791 Wilkes County court referred to a road near Sandy Island Fordand Vardie Collens [Absher, Wilkes County Court Minutes 1789-97, 20]. Vardy washead of a Hawkins County, Tennessee household of 8 "free colored" in 1830. vi. Ambrose, taxable on an estate of 20 pounds in present-day AsheCounty in 1778 [NCGSJ X:17]. He was head of a Tenth Company, Wilkes Countyhousehold of 1 male over 16, 1 under 16, and 2 females in 1790 [NC:123] and an Ashe Countyhousehold of 4 "other free" in 1800 [NC:76]. vii. Charles1, taxable in present-day Ashe County on anestate of 44 pounds in 1778 [NCGSJ X:17].   Members of the family counted in the Grayson County, Tennessee censusfor 1810 were i. Griffin, head of a household of 11 "other free." ii. Lewis, head of a household of 10 "other free." iii. Joseph, head of a household of 9 "other free."


Morris Murdock Travel

Morris Murdock Travel


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Internal Revenue Bulletin: 2006

Highlights of This IssueSPECIAL ANNOUNCEMENTINCOME TAXEXEMPT ORGANIZATIONSADMINISTRATIVEPrefaceThe IRS MissionIntroductionPart III. Administrative, Procedural, and MiscellaneousNotice 2006-88Notice 2006-90Notice 2006-91Rev. Proc. 2006-40Part IV. Items of General InterestREG-208270-86Announcement 2006-73Announcement 2006-74Announcement 2006-75Announcement 2006-76Announcement 2006-77Announcement 2006-78Definition of Terms and AbbreviationsDefinition of TermsAbbreviationsNumerical Finding ListNumerical Finding ListEffect of Current Actions on Previously Published ItemsFinding List of Current Actions on Previously Published ItemsHow to get the Internal Revenue BulletinINTERNAL REVENUE BULLETINCUMULATIVE BULLETINSACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNETINTERNAL REVENUE BULLETINS ON CD-ROMHow to OrderWe Welcome Comments About the Internal Revenue BulletinInternal Revenue Bulletin: 2006-42 October 16, 2006 Highlights of This Issue These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. SPECIAL ANNOUNCEMENTAnnouncement 2006-77Announcement 2006-77 The Nineteenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and the George Washington University Law School, will be held on December 14 and 15, 2006, at the Grand Hyatt Washington Hotel in Washington, DC. INCOME TAXREG-208270-86REG-208270-86 Proposed regulations under section 987 of the Code provide guidance regarding the determination of the items of income or loss of a taxpayer with respect to a section 987 qualified business unit (QBU) as well as the timing, amount, character, and source of any section 987 gain or loss. A public hearing is scheduled for November 21, 2006. Notice 2006-88Notice 2006-88 Electricity produced from certain renewable resources; open-loop biomass. This notice sets forth interim guidance, pending the issuance of regulations, regarding the credit for electricity produced from open-loop biomass. Notice 2006-91Notice 2006-91 Extension of replacement period for livestock sold on account of drought. This notice explains the circumstances under which the 4-year replacement period under section 1033(e)(2) of the Code is extended for livestock sold on account of drought. The Appendix to this notice contains a list of counties that experienced exceptional, extreme, or severe drought conditions during the preceding 12 months. Taxpayers may use this list to determine if an extension is available. EXEMPT ORGANIZATIONSAnnouncement 2006-75Announcement 2006-75 The IRS has revoked its determination that National Credit Counseling Services, Inc., of Orlando, FL, and San Francisco League of Urban Gardeners of San Francisco, CA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code. Announcement 2006-76Announcement 2006-76 A list is provided of organizations now classified as private foundations. ADMINISTRATIVENotice 2006-90Notice 2006-90 This notice announces a delay in the effective date of new user fee charges for processing Form 8802, Application for United States Residency Certification. The new user fee will be charged for all Forms 8802 received with a postmark date on or after November 1, 2006. Rev. Proc. 2006-35 modified. Rev. Proc. 2006-40Rev. Proc. 2006-40 This document provides procedures for an issuer of tax-exempt bonds to request an administrative appeal to the Office of Appeals from a proposed adverse determination by the Service’s Office of Tax Exempt Bonds to the effect that an issue of bonds fails to qualify for the exclusion of the interest on the bonds from the gross income of the owners under section 103 of the Code. The document also provides procedures for an issuer of tax-exempt bonds to request such an administrative appeal from a denial by TEB of a claim for recovery of an asserted overpayment of arbitrage rebate under section 148. Rev. Proc. 99-35 modified and superseded. Announcement 2006-73Announcement 2006-73 This announcement contains updates and clarifications to Publication 1220 (Rev. Proc. 2006-33, 2006-32 I.R.B. 140) for tax year 2006 filing of information returns. Announcement 2006-74Announcement 2006-74 This document announces the establishment of the Income Verification Express Service (IVES) program. The IVES program is a new electronic delivery service for IRS transcripts and records available upon submission of IRS Form 4506-T, Request for Transcript of Tax Return. Announcement 2006-78Announcement 2006-78 This document contains corrections to final regulations (T.D. 9280, 2006-38 I.R.B. 450) that provide certain issues under section 411(d)(6) of the Code, including the interaction between the anti-cutback rules of section 411(d)(6) and the nonforfeitability requirements of section 411(a). PrefaceThe IRS Mission Provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The Bulletin is divided into four parts as follows: Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports. Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement). Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. Part III. Administrative, Procedural, and MiscellaneousNotice 2006-88 Electricity Produced From Open-Loop-BiomassSECTION 1. PURPOSE This notice sets forth interim guidance, pending the issuance of regulations, regarding the tax credit under § 45 of the Internal Revenue Code for electricity produced from open-loop biomass. SECTION 2. BACKGROUND .01 In General. Section 710 of the American Jobs Creation Act of 2004 (P.L. 108-357) amended § 45 to add open-loop biomass to the definition of qualified energy resources and to add open-loop biomass facilities to the definition of qualified facilities. Section 1301 of the Energy Tax Incentives Act of 2005 (P.L. 109-58) added “any nonhazardous lignin waste material” to the definition of open-loop biomass and extended the deadline for placing open-loop biomass facilities in service to December 31, 2007. Section 402(b) of the Gulf Opportunity Zone Act of 2005 (P.L. 109-135) amended the definition of open-loop biomass to include “any lignin material.” As a result of these recent amendments, the Internal Revenue Service has received requests for guidance on the § 45 tax credit for electricity produced from open-loop biomass. Section 38(a) provides for a general business tax credit that includes the amount of the current year business credit. Section 38(b)(8) provides that the amount of the current year business credit includes the renewable electricity production credit under § 45(a). Section 45(a) provides that the renewable electricity production credit for a taxable year is 1.5 cents (adjusted for inflation) for each kilowatt hour of electricity that the taxpayer (1) produces from qualified energy resources at a qualified facility during the 10-year period beginning on the date the facility was originally placed in service, and (2) sells to an unrelated person during the taxable year. .02 Open-Loop Biomass. (1) In General. Section 45(c)(1)(C) provides that the term qualified energy resources includes open-loop biomass. Section 45(c)(3)(A) defines the term “open-loop biomass” to mean: (a) any agricultural livestock (including bovine, swine, poultry, and sheep) manure and litter, including wood shavings, straw, rice hulls, and other bedding material for the disposition of manure (agricultural livestock waste nutrients); or (b) any solid, nonhazardous, cellulosic waste material or any lignin material which is segregated from other waste materials and which is derived from— (i) any of the following forest-related resources: mill and harvesting residues, precommercial thinnings, slash, and brush; (ii) solid wood waste materials, including waste pallets, crates, dunnage, manufacturing and construction wood wastes, and landscape or right-of-way tree trimmings; or (iii) agricultural sources, including orchard tree crops, vineyards, grain, legumes, sugar, and other crop by-products or residues. (2) Exclusions. The term “open-loop biomass” does not include the following: (a) manufacturing or construction wood waste that has been pressure treated, chemically treated, or painted; (b) municipal solid waste as defined in § 45(c)(6); (c) gas derived from the biodegradation of solid waste; (d) paper products that are commonly recycled (for example, office paper, newspaper, paperboard, and cardboard); (e) closed-loop biomass as defined in § 45(c)(2); or (f) biomass cofired with fossil fuel in excess of the minimum amount of fossil fuel necessary for startup and flame stabilization. .03 Qualified Open-Loop Biomass Facilities. Section 45(d)(3)(A) provides, in the case of a facility using open-loop biomass to produce electricity (an open-loop biomass facility), that a qualified facility (a qualified open-loop biomass facility) is any facility that is owned by the taxpayer and that— (i) in the case of a facility using agricultural livestock waste nutrients, is originally placed in service after October 22, 2004, and before January 1, 2008, and has a nameplate capacity rating of not less than 150 kilowatts, or (ii) in the case of other facility, is originally placed in service before January 1, 2008. .04 Credit Rate. Section 45(b)(4)(A) provides that the credit rate for electricity produced at a qualified open-loop biomass facility is one-half the amount in effect under § 45(a)(1) for the calendar year in which the electricity is sold. .05 Credit Period. (1) Facilities placed in service after August 8, 2005. For qualified open-loop biomass facilities placed in service after August 8, 2005, § 45(b)(4)(B)(iii) provides that the 10-year credit period in § 45(a)(2)(A)(ii) applies. (2) Facilities placed in service after October 21, 2004, and on or before August 8, 2005. For qualified open-loop biomass facilities placed in service after October 21, 2004, and on or before August 8, 2005, § 45(b)(4)(B)(i) provides that the § 45 credit is determined by substituting the 5-year period beginning on the date the facility was originally placed in service for the 10-year credit period in § 45(a)(2)(A)(ii). (3) Facilities placed in service before October 22, 2004. For facilities placed in service before October 22, 2004, § 45(b)(4)(B)(ii) provides that the § 45 credit is determined by substituting the 5-year period beginning on January 1, 2005, for the 10-year credit period in § 45(a)(2)(A)(ii). .06 Credit Eligibility. If the owner of a qualified open-loop biomass facility is not the producer of the electricity, § 45(d)(3)(B) provides that the person eligible for the credit allowable under § 45(a) is the lessee or the operator of such facility. SECTION 3. RULES RELATING TO OPEN-LOOP BIOMASS .01 Components of Facility. (1) In general. For purposes of § 45(d)(3), an open-loop biomass facility is a power plant consisting of all components necessary for the production of electricity from open-loop biomass (and, if applicable, other energy sources). Thus, a qualified open-loop biomass facility includes all burners and boilers (whether or not burning open-loop biomass), any handling and delivery equipment that supplies fuel directly to and is integrated with such burners and boilers, steam headers, turbines, generators, and all other depreciable property necessary to the production of electricity. The facility does not include (i) property used for the collection, processing, or storage of open-loop biomass before its use in the production of electricity, (ii) transformers or other property used in the transmission of electricity after its production, or (iii) ancillary site improvements, such as roadways and fencing, that are not necessary to the production of electricity. Each power plant that is operated as a separate integrated unit is treated as a separate facility for purposes of § 45(d)(3). (2) Cogeneration. A facility using open-loop biomass to produce both electric energy and useful thermal energy, such as heat or steam, through the sequential use of energy (cogeneration) may be a qualified open-loop biomass facility. (3) Addition or improvement to an existing facility. An open-loop biomass facility will not be treated as originally placed in service after October 22, 2004, if more than 20 percent of the facility’s total value (the cost of the new property plus the value of the used property) is attributable to property placed in service on or before October 22, 2004. Similarly, an open-loop biomass facility will not be treated as originally placed in service after August 8, 2005, if more than 20 percent of the facility’s total value (the cost of the new property plus the value of the used property) is attributable to property placed in service on or before August 8, 2005. (4) Example. The following example illustrates the application of section 3.01 of this notice: Example. A power plant using fossil fuel was originally placed in service before October 22, 2004. The power plant consists of a burner, a boiler, a steam header, a turbine, and a generator. After October 22, 2004, one new burner and boiler using open-loop biomass are added to the power plant. The new burner and boiler are connected to the existing steam header, turbine, and generator in the power plant. Under section 3.01(1) of this notice, the open-loop biomass facility consists of the entire power plant that is operated as a separate integrated unit and includes both the existing power plant and the new burner and boiler. The fair market value of the existing power plant on the date the new burner and boiler are placed in service exceeds 20 percent of the facility’s total value (the cost of the new burner and boiler plus the value of the used property). Under section 3.01(3) of this notice, the facility will not be treated as originally placed in service after October 22, 2004. Accordingly, § 45(b)(4)(B)(ii) applies and the credit period for the facility is the 5-year period beginning on January 1, 2005. .02 Cofiring. (1) In general. Electricity produced from open-loop biomass that is cofired with fuels other than fossil fuels may qualify for the § 45 credit. Electricity produced from the other fuel may separately qualify for the § 45 credit if the other fuel meets the definition of a qualified energy resource under § 45(c) and the facility is placed in service during the period specified in § 45(d) for that qualified energy resource. (2) Cofiring with agricultural livestock waste nutrients. If open-loop biomass other than agricultural livestock waste nutrients is cofired with agricultural livestock waste nutrients at a facility placed in service on or before October 22, 2004, electricity produced from the open-loop biomass other than agricultural livestock waste nutrients may qualify for the § 45 credit because the facility is placed in service before January 1, 2008 (the generally applicable placed-in-service deadline for purposes of determining whether electricity produced from open-loop biomass qualifies for the § 45 credit). The electricity produced from agricultural livestock waste nutrients does not qualify for the § 45 credit because the facility is not placed in service after October 22, 2004, and before January 1, 2008 (the placed-in-service period for purposes of determining whether electricity produced from agricultural livestock waste nutrients qualifies for the § 45 credit). (3) Cofiring with fossil fuel for startup and flame stabilization. Electricity produced from open-loop biomass that is cofired with fossil fuel may qualify for the § 45 credit, but biomass will qualify as open-loop biomass only if the amount of fossil fuel used is the minimum necessary for startup and flame stabilization. See § 45(c)(3)(A) and section 2.02(2)(f) of this notice. If open-loop biomass is cofired with the minimum amount of fossil fuel necessary for startup and flame stabilization, only the electricity produced from the open-loop biomass can qualify for the credit. The electricity produced from the fossil fuel used for startup and flame stabilization does not qualify for the credit. In addition, if biomass (other than closed-loop biomass) is cofired with fossil fuel in excess of the minimum amount of fossil fuel necessary for startup and flame stabilization, the biomass is not open-loop biomass and the electricity produced from the biomass does not qualify for the § 45 credit. .03 Rules Relating To Sales. (1) Simultaneous sale and purchase of electricity. If electricity produced from open-loop biomass at any location is sold by a taxpayer to an unrelated person and either the taxpayer or a related person simultaneously purchases electricity from an unrelated person for use at the same location, the sale of the electricity will be treated as a sale to an unrelated person only to the extent the amount of electricity sold exceeds the amount of electricity purchased. (2) Sales of commingled electricity. If a taxpayer produces electricity from both open-loop biomass and other fuels and sells part or all of the electricity produced to an unrelated party, only the applicable percentage of the electricity sold to the unrelated party is treated as electricity produced from open-loop biomass. The applicable percentage for this purpose is the percentage of the thermal content of all fuels used to produce the electricity that is thermal content from open-loop biomass. Electricity is treated as produced from both open-loop biomass and other fuels to the extent (i) open-loop biomass and other fuels are commingled during combustion, (ii) steam produced from the combustion of open-loop biomass and from the combustion of other fuels is commingled before or during the production of the electricity, and (iii) electricity produced from open-loop biomass and from other fuels is commingled before transmission to the purchaser. (3) Examples. The following examples illustrate the application of section 3.03 of this notice: Example 1. A qualified facility at a paper mill produces 100 kilowatt hours of electricity per day. At all times, 25 percent of the thermal content of the fuels used in the facility is from open-loop biomass and the remainder is from other fuels. The facility uses separate boilers for the combustion of the open-loop biomass and the combustion of other fuels, but the steam from both boilers is commingled during the production of electricity. The entire electric output of the facility is sold to a public utility. Each day, simultaneously with the sales, 60 kilowatt hours of electricity are purchased from a public utility to operate the facility and the paper mill. Only 40 kilowatt hours of electricity per day (100 kilowatt hours sold minus 60 kilowatt hours purchased) will be treated as sold to an unrelated party. In addition, only 10 kilowatt hours (25 percent of 40 kilowatt hours) per day of the electricity sold to the unrelated party will be treated as electricity produced from open-loop biomass. Example 2. A qualified facility at a paper mill produces 100 kilowatt hours of electricity per day. The entire electric output of the facility is sold to a public utility. Each day, simultaneously with the sales, 120 kilowatt hours of electricity are purchased from a public utility to operate the facility and the paper mill. Because the amount of electricity sold is less than the amount of electricity simultaneously purchased, none of the electricity will be treated as sold to an unrelated party. .04 Wood Bark And Lignin. Open-loop biomass includes wood bark and lignin material recovered from spent pulping liquors. .05 No Rule Area. The Service will not issue private letter rulings regarding § 45 as it relates to open-loop biomass. In addition, the Service will not rule on any issues under Subchapter K for partnerships claiming the credit under § 45. SECTION 4. EFFECTIVE DATE The Internal Revenue Service and Treasury Department are developing regulations regarding the tax credit under § 45 of the Internal Revenue Code for electricity produced from open-loop biomass. This notice provides interim guidance on which taxpayers may rely until the regulations are issued. The Service and Treasury Department expect that the regulations will incorporate the rules set forth in this notice and will be effective for electricity produced after the date of publication of this notice in the Internal Revenue Bulletin. SECTION 5. DRAFTING INFORMATION The principal authors of this notice are David Selig and David McDonnell of the Office of Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the IRS and Treasury participated in its development. For further information regarding this notice, contact Mr. Selig or Mr. McDonnell at (202) 622-3040 (not a toll-free call). Notice 2006-90 Delay in the Effective Date of New User Fee Charges for Processing Form 8802SECTION 1. PURPOSE The purpose of this notice is to announce a delay in the effective date of new user fee charges for processing Form 8802, Application for United States Residency Certification. The new user fee will be charged for all Forms 8802 received with a postmark date on or after November 1, 2006. SECTION 2. BACKGROUND Form 8802 is used to request Form 6166, a letter that the applicant may use as proof of the applicant’s status as a resident of the United States to claim benefits under an income tax treaty or an exemption from a value added tax (VAT) imposed by a foreign country. On September 11, 2006, the Internal Revenue Service issued Revenue Procedure 2006-35, 2006-37 I.R.B. 434, which provides that the Service will begin charging a new user fee for processing Form 8802. Section 4 of Rev. Proc. 2006-35 provides that the user fee will be charged for all Forms 8802 received with a postmark date on or after October 2, 2006. SECTION 3. DISCUSSION This notice provides a delay in the effective date of new user fee charges for processing Forms 8802. The user fee will be charged for all Forms 8802 received with a postmark date on or after November 1, 2006. SECTION 4. EFFECT ON OTHER DOCUMENTS Section 4 (Effective Date) of Rev. Proc. 2006-35 is modified accordingly. SECTION 5. EFFECTIVE DATE This notice is effective September 28, 2006. SECTION 6. DRAFTING INFORMATION The principal author of this notice is Quyen P. Huynh of the Office of Associate Chief Counsel (International). For further information regarding this notice, contact Ms. Huynh at (202) 622-3880 (not a toll-free call). Notice 2006-91 Extension of Replacement Period for Livestock Sold on Account of Drought in Specified CountiesSECTION 1. PURPOSE This notice provides guidance regarding an extension of the replacement period under § 1033(e) of the Internal Revenue Code for livestock sold on account of drought in specified counties. SECTION 2. BACKGROUND .01 Nonrecognition of Gain on Involuntary Conversion of Livestock. Section 1033(a) generally provides for nonrecognition of gain when property is involuntarily converted and replaced with property that is similar or related in service or use. Section 1033(e)(1) provides that a sale or exchange of livestock (other than poultry) held by a taxpayer for draft, breeding, or dairy purposes in excess of the number that would be sold following the taxpayer’s usual business practices is treated as an involuntary conversion if the livestock is sold or exchanged solely on account of drought, flood, or other weather-related conditions. .02 Replacement Period. Section 1033(a)(2)(A) generally provides that gain from an involuntary conversion is recognized only to the extent the amount realized on the conversion exceeds the cost of replacement property purchased during the replacement period. If a sale or exchange of livestock is treated as an involuntary conversion under § 1033(e)(1) and is solely on account of drought, flood, or other weather-related conditions that result in the area being designated as eligible for assistance by the federal government, § 1033(e)(2)(A) provides that the replacement period ends four years after the close of the first taxable year in which any part of the gain from the conversion is realized. Section 1033(e)(2)(B) provides that the Secretary may extend this replacement period on a regional basis for such additional time as the Secretary determines appropriate if the weather-related conditions that resulted in the area being designated as eligible for assistance by the federal government continue for more than three years. Section 1033(e)(2) is effective for any taxable year with respect to which the due date (without regard to extensions) for a taxpayer’s return is after December 31, 2002. SECTION 3. EXTENSION OF REPLACEMENT PERIOD UNDER SECTION 1033(e)(2)(B). Notice 2006-82, 2006-39 I.R.B. 529, provides for extensions of the replacement period under § 1033(e)(2)(B). If a sale or exchange of livestock is treated as an involuntary conversion on account of drought and the taxpayer’s replacement period is determined under § 1033(e)(2)(A), the replacement period will be extended under § 1033(e)(2)(B) and Notice 2006-82 until the end of the taxpayer’s first taxable year ending after the first drought-free year for the applicable region. For this purpose, the first drought-free year for the applicable region is the first 12-month period that (1) ends August 31; (2) ends in or after the last year of the taxpayer’s 4-year replacement period determined under § 1033(e)(2)(A); and (3) does not include any weekly period for which exceptional, extreme, or severe drought is reported for any location in the applicable region. The applicable region is the county that experienced the drought conditions on account of which the livestock was sold or exchanged and all counties that are contiguous to that county. A taxpayer may determine whether exceptional, extreme, or severe drought is reported for any location in the applicable region by reference to U.S. Drought Monitor maps that are produced on a weekly basis by the National Drought Mitigation Center. U.S. Drought Monitor maps are archived at www.drought.unl.edu/dm/archive.html. In addition, Notice 2006-82 provides that the Internal Revenue Service will publish in September of each year a list of counties or parishes (hereinafter “counties”) for which exceptional, extreme, or severe drought was reported during the preceding 12 months. Taxpayers may use this list instead of U.S. Drought Monitor maps to determine whether exceptional, extreme, or severe drought has been reported for any location in the applicable region. The Appendix to this notice contains the list of counties for which exceptional, extreme, or severe drought was reported during the 12-month period ending August 31, 2006. Under Notice 2006-82, the 12-month period ending on August 31, 2006, is not a drought-free year for an applicable region that includes any county on this list. Accordingly, for a taxpayer who qualified for a four-year replacement period for livestock sold or exchanged on account of drought and whose replacement period is scheduled to expire at the end of 2006 (or, in the case of a fiscal year taxpayer, at the end of the taxable year that includes August 31, 2006), the replacement period will be extended under § 1033(e)(2) and Notice 2006-82 if the applicable region includes any county on this list. This extension will continue until the end of the taxpayer’s first taxable year ending after a drought-free year for the applicable region. SECTION 4. DRAFTING INFORMATION The principal author of this notice is Jeffrey Marshall of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this notice, contact Mr. Marshall at (202) 622-7287 (not a toll-free call). APPENDIX Alabama Counties of Autauga, Baldwin, Barbour, Bibb, Blount, Bullock, Butler, Calhoun, Chambers, Cherokee, Chilton, Choctaw, Clarke, Clay, Cleburne, Coffee, Colbert, Conecuh, Coosa, Covington, Crenshaw, Cullman, Dale, Dallas, DeKalb, Elmore, Escambia, Etowah, Fayette, Franklin, Geneva, Greene, Hale, Henry, Houston, Jefferson, Lamar, Lauderdale, Lawrence, Lee, Limestone, Lowndes, Macon, Madison, Marengo, Marion, Marshall, Mobile, Monroe, Montgomery, Morgan, Perry, Pickens, Pike, Randolph, Russell, St. Clair, Shelby, Sumter, Talladega, Tallapoosa, Tuscaloosa, Walker, Washington, Wilcox, and Winston. Arkansas Counties of Arkansas, Ashley, Baxter, Benton, Boone, Bradley, Calhoun, Carroll, Chicot, Clark, Cleburne, Cleveland, Columbia, Conway, Craighead, Crawford, Crittenden, Cross, Dallas, Desha, Drew, Faulkner, Franklin, Fulton, Garland, Grant, Greene, Hempstead, Hot Spring, Howard, Independence, Izard, Jackson, Jefferson, Johnson, Lafayette, Lawrence, Lee, Lincoln, Little River, Logan, Lonoke, Madison, Marion, Miller, Mississippi, Monroe, Montgomery, Nevada, Newton, Ouachita, Perry, Phillips, Pike, Poinsett, Polk, Pope, Prairie, Pulaski, Randolph, St. Francis, Saline, Scott, Searcy, Sebastian, Sevier, Sharp, Stone, Union, Van Buren, Washington, White, Woodruff, and Yell. Arizona Counties of Apache, Cochise, Coconino, Gila, Graham, Greenlee, La Paz, Maricopa, Mohave, Navajo, Pima, Pinal, Santa Cruz, Yavapai, and Yuma. Colorado Counties of Adams, Alamosa, Arapahoe, Archuleta, Baca, Bent, Boulder, Broomfield, Chaffee, Cheyenne, Clear Creek, Conejos, Costilla, Crowley, Custer, Denver, Dolores, Douglas, El Paso, Elbert, Fremont, Gilpin, Grand, Gunnison, Hinsdale, Huerfano, Jefferson, Kiowa, Kit Carson, La Plata, Larimer, Las Animas, Lincoln, Logan, Mineral, Moffat, Montezuma, Morgan, Otero, Ouray, Park, Phillips, Prowers, Pueblo, Rio Grande, Saguache, San Juan, San Miguel, Sedgwick, Summit, Teller, Washington, Weld, and Yuma. Florida Counties of Bay, Calhoun, Escambia, Franklin, Gadsden, Gulf, Holmes, Jackson, Liberty, Okaloosa, Santa Rosa, Walton, and Washington. Georgia Counties of Baker, Baldwin, Barrow, Bartow, Ben Hill, Bibb, Bleckley, Butts, Calhoun, Carroll, Chattahoochee, Cherokee, Clarke, Clay, Clayton, Cobb, Coweta, Crawford, Crisp, Dawson, Decatur, DeKalb, Dodge, Dooly, Dougherty, Douglas, Early, Emanuel, Fayette, Floyd, Forsyth, Fulton, Gilmer, Glascock, Gordon, Greene, Gwinnett, Habersham, Hall, Hancock, Haralson, Harris, Heard, Henry, Houston, Jackson, Jasper, Jeff Davis, Jefferson, Johnson, Jones, Lamar, Laurens, Lee, Lumpkin, Macon, Madison, Marion, Meriwether, Miller, Monroe, Montgomery, Morgan, Muscogee, Newton, Oconee, Oglethorpe, Paulding, Peach, Pickens, Pike, Polk, Pulaski, Putnam, Quitman, Rabun, Randolph, Rockdale, Schley, Seminole, Spalding, Stewart, Sumter, Talbot, Taliaferro, Taylor, Telfair, Terrell, Toombs, Treutlen, Troup, Turner, Twiggs, Upson, Walton, Warren, Washington, Webster, Wheeler, Wilcox, Wilkinson, and Worth. Iowa Counties of Adair, Adams, Appanoose, Audubon, Benton, Buena Vista, Calhoun, Carroll, Cass, Cedar, Cherokee, Clarke, Clay, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dickinson, Dubuque, Emmet, Fremont, Greene, Guthrie, Hancock, Harrison, Henry, Humboldt, Ida, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Lyon, Madison, Mahaska, Marion, Mills, Monona, Monroe, Montgomery, Muscatine, O’Brien, Osceola, Page, Palo Alto, Plymouth, Pocahontas, Polk, Pottawattamie, Poweshiek, Ringgold, Sac, Scott, Shelby, Sioux, Taylor, Union, Van Buren, Wapello, Warren, Washington, Wayne, Webster, Woodbury, and Wright. Idaho Counties of Bonner, Butte, Clark, Clearwater, Custer, Fremont, Idaho, Jefferson, Latah, Lemhi, Lewis, Madison, Nez Perce, Shoshone, Teton, and Valley. Illinois Counties of Adams, Boone, Brown, Bureau, Calhoun, Carroll, Cass, Champaign, Christian, Cook, De Witt, DeKalb, DuPage, Ford, Fulton, Greene, Grundy, Hancock, Henderson, Henry, Iroquois, Jersey, Jo Daviess, Kane, Kankakee, Kendall, Knox, LaSalle, Lake, Lee, Livingston, Logan, Macon, Macoupin, Marshall, Mason, McDonough, McHenry, McLean, Menard, Mercer, Montgomery, Morgan, Moultrie, Ogle, Peoria, Piatt, Pike, Putnam, Rock Island, Sangamon, Schuyler, Scott, Shelby, Stark, Stephenson, Tazewell, Warren, Whiteside, Will, Winnebago, and Woodford. Indiana Counties of Jasper, Lake, LaPorte, Newton, Porter, and St. Joseph. Kansas Counties of Allen, Anderson, Atchison, Barber, Bourbon, Chautauqua, Cherokee, Cheyenne, Clark, Comanche, Cowley, Crawford, Decatur, Doniphan, Elk, Finney, Ford, Gove, Graham, Grant, Gray, Greeley, Greenwood, Hamilton, Harper, Haskell, Hodgeman, Jewell, Johnson, Kearny, Kingman, Kiowa, Labette, Lane, Leavenworth, Linn, Logan, Meade, Miami, Montgomery, Morton, Neosho, Ness, Norton, Phillips, Pratt, Rawlins, Scott, Seward, Sheridan, Sherman, Smith, Stanton, Stevens, Sumner, Thomas, Wallace, Wichita, Wilson, Woodson, and Wyandotte. Kentucky Counties of Adair, Allen, Anderson, Barren, Bath, Bell, Bourbon, Boyd, Boyle, Breathitt, Butler, Carter, Casey, Clark, Clay, Clinton, Cumberland, Edmonson, Elliott, Estill, Fayette, Fleming, Floyd, Garrard, Grayson, Green, Greenup, Hardin, Harlan, Harrison, Hart, Jackson, Jessamine, Johnson, Knott, Knox, Larue, Laurel, Lawrence, Lee, Leslie, Letcher, Lewis, Lincoln, Logan, Madison, Magoffin, Marion, Martin, Mason, McCreary, Menifee, Mercer, Metcalfe, Monroe, Montgomery, Morgan, Nelson, Nicholas, Owsley, Perry, Pike, Powell, Pulaski, Robertson, Rockcastle, Rowan, Russell, Scott, Simpson, Taylor, Warren, Washington, Wayne, Whitley, Wolfe, and Woodford. Louisiana Parishes of Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Baton Rouge, East Carroll, East Feliciana, Evangeline, Grant, Iberia, Iberville, Jefferson Davis, Jefferson, LaSalle, Lafayette, Lafourche, Lincoln, Livingston, Madison, Morehouse, Natchitoches, Orleans, Ouachita, Plaquemines, Pointe Coupee, Rapides, Red River, Richland, Sabine, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Landry, St. Martin, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Union, Vermilion, Vernon, Washington, Webster, West Baton Rouge, West Carroll, and West Feliciana. Michigan Counties of Alger, Allegan, Baraga, Barry, Berrien, Branch, Calhoun, Cass, Charlevoix, Cheboygan, Chippewa, Delta, Dickinson, Emmet, Gogebic, Houghton, Ionia, Iron, Kalamazoo, Kent, Keweenaw, Luce, Mackinac, Marquette, Menominee, Muskegon, Newaygo, Ontonagon, Ottawa, Presque Isle, St. Joseph, Schoolcraft, and Van Buren. Minnesota Counties of Aitkin, Anoka, Becker, Beltrami, Benton, Big Stone, Carlton, Carver, Cass, Chippewa, Chisago, Clay, Clearwater, Cook, Crow Wing, Douglas, Grant, Hennepin, Hubbard, Isanti, Itasca, Kanabec, Kandiyohi, Kittson, Koochiching, Lac qui Parle, Lake, Lake of the Woods, Mahnomen, Marshall, McLeod, Meeker, Mille Lacs, Morrison, Norman, Otter Tail, Pennington, Pine, Polk, Pope, Ramsey, Red Lake, Rock, Roseau, St. Louis, Sherburne, Stearns, Stevens, Swift, Todd, Traverse, Wadena, Washington, Wilkin, Wright, and Yellow Medicine. Missouri Counties of Adair, Andrew, Atchison, Audrain, Barry, Barton, Bates, Benton, Boone, Buchanan, Caldwell, Callaway, Camden, Carroll, Cass, Cedar, Chariton, Christian, Clark, Clay, Clinton, Cole, Cooper, Dade, Dallas, Daviess, DeKalb, Douglas, Gentry, Greene, Grundy, Harrison, Henry, Hickory, Holt, Howard, Howell, Jackson, Jasper, Johnson, Knox, Laclede, Lafayette, Lawrence, Lewis, Lincoln, Maries, Marion, McDonald, Mercer, Miller, Moniteau, Monroe, Montgomery, Morgan, Newton, Nodaway, Osage, Ozark, Pettis, Pike, Platte, Polk, Pulaski, Putnam, Ralls, Randolph, Ray, St. Clair, Saline, Schuyler, Scotland, Shelby, Stone, Taney, Vernon, Webster, Worth, and Wright. Mississippi Counties of Adams, Alcorn, Amite, Attala, Benton, Bolivar, Calhoun, Carroll, Chickasaw, Choctaw, Claiborne, Clarke, Clay, Coahoma, Copiah, Covington, DeSoto, Forrest, Franklin, George, Greene, Grenada, Hancock, Harrison, Hinds, Holmes, Humphreys, Issaquena, Itawamba, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lafayette, Lamar, Lauderdale, Lawrence, Leake, Lee, Leflore, Lincoln, Lowndes, Madison, Marion, Marshall, Monroe, Montgomery, Neshoba, Newton, Noxubee, Oktibbeha, Panola, Pearl River, Perry, Pike, Pontotoc, Prentiss, Quitman, Rankin, Scott, Sharkey, Simpson, Smith, Stone, Sunflower, Tallahatchie, Tate, Tippah, Tishomingo, Tunica, Union, Walthall, Warren, Washington, Wayne, Webster, Wilkinson, Winston, Yalobusha, and Yazoo. Montana Counties of Beaverhead, Big Horn, Blaine, Broadwater, Carbon, Carter, Cascade, Chouteau, Custer, Daniels, Dawson, Fallon, Flathead, Gallatin, Garfield, Glacier, Hill, Jefferson, Lewis and Clark, Liberty, Lincoln, McCone, Meagher, Mineral, Missoula, Musselshell, Park, Petroleum, Phillips, Pondera, Powder River, Powell, Prairie, Ravalli, Richland, Roosevelt, Rosebud, Sanders, Sheridan, Stillwater, Sweet Grass, Teton, Toole, Treasure, Valley, Wibaux, and Yellowstone. Nebraska Counties of Adams, Antelope, Arthur, Banner, Blaine, Boone, Box Butte, Boyd, Brown, Buffalo, Burt, Butler, Cass, Cedar, Chase, Cherry, Cheyenne, Clay, Colfax, Cuming, Custer, Dakota, Dawes, Dawson, Deuel, Dixon, Dodge, Douglas, Dundy, Fillmore, Franklin, Frontier, Furnas, Gage, Garden, Garfield, Gosper, Grant, Greeley, Hall, Hamilton, Harlan, Hayes, Hitchcock, Holt, Hooker, Howard, Jefferson, Johnson, Kearney, Keith, Keya Paha, Kimball, Knox, Lancaster, Lincoln, Logan, Loup, Madison, McPherson, Merrick, Morrill, Nance, Nemaha, Nuckolls, Otoe, Pawnee, Perkins, Phelps, Pierce, Platte, Polk, Red Willow, Richardson, Rock, Saline, Sarpy, Saunders, Scotts Bluff, Seward, Sheridan, Sherman, Sioux, Stanton, Thayer, Thomas, Thurston, Valley, Washington, Wayne, Webster, Wheeler, and York. New Mexico Counties of Bernalillo, Catron, Chaves, Cibola, Colfax, Curry, De Baca, Dona Ana, Eddy, Grant, Guadalupe, Harding, Hidalgo, Lea, Lincoln, Los Alamos, Luna, McKinley, Mora, Otero, Quay, Rio Arriba, Roosevelt, San Juan, San Miguel, Sandoval, Santa Fe, Sierra, Socorro, Taos, Torrance, Union, and Valencia. North Carolina Counties of Alamance, Alexander, Alleghany, Anson, Ashe, Avery, Buncombe, Burke, Cabarrus, Caldwell, Caswell, Catawba, Chatham, Clay, Cleveland, Davidson, Davie, Durham, Forsyth, Franklin, Gaston, Granville, Guilford, Halifax, Harnett, Haywood, Henderson, Iredell, Jackson, Johnston, Lee, Lincoln, Macon, Madison, McDowell, Mecklenburg, Mitchell, Montgomery, Moore, Nash, Northampton, Orange, Person, Polk, Randolph, Richmond, Rockingham, Rowan, Rutherford, Stanly, Stokes, Surry, Swain, Transylvania, Union, Vance, Wake, Warren, Watauga, Wilkes, Yadkin, and Yancey. North Dakota Counties of Adams, Barnes, Benson, Billings, Bottineau, Bowman, Burke, Burleigh, Cass, Cavalier, Dickey, Divide, Dunn, Eddy, Emmons, Foster, Golden Valley, Grand Forks, Grant, Griggs, Hettinger, Kidder, LaMoure, Logan, McHenry, McIntosh, McKenzie, McLean, Mercer, Morton, Mountrail, Nelson, Oliver, Pembina, Pierce, Ramsey, Ransom, Renville, Richland, Rolette, Sargent, Sheridan, Sioux, Slope, Stark, Steele, Stutsman, Towner, Traill, Walsh, Ward, Wells, and Williams. Ohio Counties of Adams, Gallia, Jackson, Lawrence, and Scioto. Oklahoma Counties of Adair, Alfalfa, Atoka, Beaver, Beckham, Blaine, Bryan, Caddo, Canadian, Carter, Cherokee, Choctaw, Cimarron, Cleveland, Coal, Comanche, Cotton, Craig, Creek, Custer, Delaware, Dewey, Ellis, Garfield, Garvin, Grady, Grant, Greer, Harmon, Harper, Haskell, Hughes, Jackson, Jefferson, Johnston, Kay, Kingfisher, Kiowa, Latimer, LeFlore, Lincoln, Logan, Love, Major, Marshall, Mayes, McClain, McCurtain, McIntosh, Murray, Muskogee, Noble, Nowata, Okfuskee, Oklahoma, Okmulgee, Osage, Ottawa, Pawnee, Payne, Pittsburg, Pontotoc, Pottawatomie, Pushmataha, Roger Mills, Rogers, Seminole, Sequoyah, Stephens, Texas, Tillman, Tulsa, Wagoner, Washington, Washita, Woods, and Woodward. Oregon Counties of Baker, Clackamas, Crook, Deschutes, Gilliam, Grant, Hood River, Jefferson, Klamath, Lake, Lane, Linn, Marion, Morrow, Sherman, Umatilla, Union, Wallowa, Wasco, and Wheeler. South Carolina Counties of Anderson, Cherokee, Chester, Chesterfield, Fairfield, Greenville, Kershaw, Lancaster, Laurens, Newberry, Oconee, Pickens, Richland, Spartanburg, Union, and York. South Dakota Counties of Aurora, Beadle, Bennett, Bon Homme, Brookings, Brown, Brule, Buffalo, Butte, Campbell, Charles Mix, Clark, Clay, Codington, Corson, Custer, Davison, Day, Deuel, Dewey, Douglas, Edmunds, Fall River, Faulk, Grant, Gregory, Haakon, Hamlin, Hand, Hanson, Harding, Hughes, Hutchinson, Hyde, Jackson, Jerauld, Jones, Kingsbury, Lake, Lawrence, Lincoln, Lyman, Marshall, McCook, McPherson, Meade, Mellette, Miner, Minnehaha, Pennington, Perkins, Potter, Roberts, Sanborn, Shannon, Spink, Stanley, Sully, Todd, Tripp, Turner, Union, Walworth, Yankton, and Ziebach. Tennessee Counties of Chester, Fayette, Hardeman, Hardin, Haywood, Lauderdale, Lawrence, Macon, McNairy, Shelby, Sumner, Tipton, and Wayne. Texas Counties of Anderson, Andrews, Angelina, Aransas, Archer, Armstrong, Atascosa, Austin, Bailey, Bandera, Bastrop, Baylor, Bee, Bell, Bexar, Blanco, Borden, Bosque, Bowie, Brazoria, Brazos, Brewster, Briscoe, Brooks, Brown, Burleson, Burnet, Caldwell, Calhoun, Callahan, Cameron, Camp, Carson, Cass, Castro, Chambers, Cherokee, Childress, Clay, Cochran, Coke, Coleman, Collin, Collingsworth, Colorado, Comal, Comanche, Concho, Cooke, Coryell, Cottle, Crane, Crockett, Crosby, Culberson, Dallam, Dallas, Dawson, Deaf Smith, Delta, Denton, DeWitt, Dickens, Dimmit, Donley, Duval, Eastland, Ector, Edwards, El Paso, Ellis, Erath, Falls, Fannin, Fayette, Fisher, Floyd, Foard, Fort Bend, Franklin, Freestone, Frio, Gaines, Galveston, Garza, Gillespie, Glasscock, Goliad, Gonzales, Gray, Grayson, Gregg, Grimes, Guadalupe, Hale, Hall, Hamilton, Hansford, Hardeman, Hardin, Harris, Harrison, Hartley, Haskell, Hays, Hemphill, Henderson, Hidalgo, Hill, Hockley, Hood, Hopkins, Houston, Howard, Hudspeth, Hunt, Hutchinson, Irion, Jack, Jackson, Jasper, Jeff Davis, Jefferson, Jim Hogg, Jim Wells, Johnson, Jones, Karnes, Kaufman, Kendall, Kenedy, Kent, Kerr, Kimble, King, Kinney, Kleberg, Knox, La Salle, Lamar, Lamb, Lampasas, Lavaca, Lee, Leon, Liberty, Limestone, Lipscomb, Live Oak, Llano, Loving, Lubbock, Lynn, Madison, Marion, Martin, Mason, Matagorda, Maverick, McCulloch, McLennan, McMullen, Medina, Menard, Midland, Milam, Mills, Mitchell, Montague, Montgomery, Moore, Morris, Motley, Nacogdoches, Navarro, Newton, Nolan, Nueces, Ochiltree, Oldham, Orange, Palo Pinto, Panola, Parker, Parmer, Pecos, Polk, Potter, Presidio, Rains, Randall, Reagan, Real, Red River, Reeves, Refugio, Roberts, Robertson, Rockwall, Runnels, Rusk, San Augustine, San Jacinto, San Patricio, San Saba, Schleicher, Scurry, Shackelford, Shelby, Sherman, Smith, Somervell, Starr, Stephens, Sterling, Stonewall, Sutton, Swisher, Tarrant, Taylor, Terrell, Terry, Throckmorton, Titus, Tom Green, Travis, Trinity, Tyler, Upshur, Upton, Uvalde, Val Verde, Van Zandt, Victoria, Walker, Waller, Ward, Washington, Webb, Wharton, Wheeler, Wichita, Wilbarger, Willacy, Williamson, Wilson, Winkler, Wise, Wood, Yoakum, Young, Zapata, and Zavala. Utah County of San Juan. Virginia Counties of Appomattox, Brunswick, Campbell, Carroll, Charlotte, Dinwiddie, Greensville, Halifax, Lee, Lunenburg, Mecklenburg, Nottoway, Pittsylvania, Prince Edward, Scott, Sussex, and Wise. Washington Counties of Adams, Asotin, Benton, Chelan, Columbia, Douglas, Ferry, Franklin, Garfield, Grant, King, Kittitas, Klickitat, Lewis, Lincoln, Okanogan, Pierce, Skagit, Skamania, Snohomish, Spokane, Walla Walla, Whatcom, Whitman, and Yakima. Wisconsin Counties of Ashland, Barron, Bayfield, Burnett, Calumet, Chippewa, Columbia, Dane, Dodge, Door, Douglas, Dunn, Florence, Fond du Lac, Forest, Grant, Green, Iowa, Iron, Jefferson, Kenosha, Lafayette, Langlade, Lincoln, Manitowoc, Marathon, Marinette, Milwaukee, Oconto, Oneida, Ozaukee, Polk, Price, Racine, Rock, Rusk, St. Croix, Sawyer, Sheboygan, Taylor, Vilas, Walworth, Washburn, Washington, and Waukesha. West Virginia Counties of Cabell and Wayne. Wyoming Counties of Albany, Big Horn, Campbell, Carbon, Converse, Crook, Fremont, Goshen, Hot Springs, Johnson, Laramie, Natrona, Niobrara, Park, Platte, Sheridan, Sublette, Sweetwater, Teton, Washakie, and Weston.Rev. Proc. 2006-40 Administrative Appeal of Proposed Adverse Determination of Tax-Exempt Status of Bond IssueSECTION 1. PURPOSE This revenue procedure provides procedures for an issuer of tax-exempt bonds to request an administrative appeal to the Office of Appeals (Appeals) within the Internal Revenue Service (Service) from a proposed adverse determination by the Service’s Office of Tax Exempt Bonds (TEB) of the Tax Exempt & Government Entities Division (TE/GE) to the effect that an issue of bonds fails to qualify for the exclusion of the interest on the bonds from the gross income of the owners under section 103 of the Internal Revenue Code (the Code) and related provisions of the Income Tax Regulations (the Regulations) (Proposed Adverse Determination). This revenue procedure also provides procedures for an issuer of tax-exempt bonds to request such an administrative appeal from a denial by TEB of a claim for recovery of an asserted overpayment of arbitrage rebate under section 148 of the Code (Arbitrage Rebate Claim Denial). SECTION 2. BACKGROUND Prior to the enactment of the Internal Revenue Service Restructuring and Reform Act of 1998, P.L. 105-206, 112 Stat. 685 (1998 IRS Restructuring Act), procedures did not exist for an issuer to appeal a Proposed Adverse Determination by the Service that the interest on an issue of bonds failed to qualify for the exclusion from the gross income of the owners of those bonds under section 103 of the Code. Section 3105 of RRA 98 directs the Service to modify its administrative procedures to allow issuers an expeditious appeal of a proposed adverse determination by the Service to Appeals with respect to a bond issue before the Service proceeded to tax bondholders. As a result, Rev. Proc. 99-35, 1999-2 C.B. 501, was published to set forth procedures for issuers to appeal a proposed adverse determination by an Employee Plans/Exempt Organizations Key District under the Service’s prior organizational structure. Subsequently, the Service updated its organizational structure and created TEB as a separate examination division for tax-exempt bond matters within its updated organizational structure. This revenue procedure modifies and supersedes Rev. Proc. 99-35 to take into account the Service’s updated organizational structure and to apply the revised appeal procedures to a Proposed Adverse Determination or an Arbitrage Rebate Claim Denial. SECTION 3. SCOPE .01 In general. An appeal of a Proposed Adverse Determination by TEB is initiated by the issuer as described in section 4 of this revenue procedure. Any issue raised by TEB in a Proposed Adverse Determination that would cause interest on a bond issue to fail to qualify for the exclusion from gross income under section 103 of the Code or any Arbitrage Rebate Claim Denial that involves a denial by TEB of a claim for recovery of arbitrage rebate payments under section 148 of the Code with respect to a bond issue is appropriate for consideration by Appeals. .02 Appeals procedures. Established appeals procedures, including those governing submissions and taxpayer conferences, apply to appeals regarding bond issues. See section 601.106 et seq. of the Regulations. .03 Issuers as taxpayers. In order to expeditiously conduct an examination (including any related administrative appeal) of a tax-exempt bond issue, an issuer is generally treated as the taxpayer on behalf of any unidentified beneficial owners of the bonds comprising the issue under examination. See section 5.02 of this revenue procedure regarding other parties that may participate in an Appeals proceeding. .04 Bondholders as taxpayers. TEB must concurrently treat all identified owners of the bonds as taxpayers for all aspects of an examination, including taxpayer communications and the assessment of tax on past interest paid on that bond issue. The appeal rights of a bondholder are independent and separate from the appeal rights of an issuer described under this revenue procedure. .05 Conduit borrowers as taxpayers. In appropriate circumstances, Appeals may consider issues relating to those raised in a Proposed Adverse Determination with respect to a bond issue which affect the tax liability (other than any potential penalties) of the borrower of bond proceeds of a conduit financing issue concurrently with the issuer’s appeal. Appeals will only consider an issue relating to the borrower’s tax liability if the borrower is under examination with respect to the issue, the resolution of that issue is affected by the determination of whether the interest on an issue of bonds is excludable from gross income under section 103 (e.g., issues under sections 150(b) or 168(g) of the Code), and the borrower agrees to resolve the issue concurrently with the issuer’s appeal under this revenue procedure. See section 5.02 of this revenue procedure for Appeals procedures governing the participation of parties other than the issuer. .06 Technical advice. Revenue Procedure 2006-2, 2006-1 I.R.B. 89, explains, in part, when and how the Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities) issues technical advice memoranda to TEB and Appeals. In accordance with section 7.02 of Rev. Proc. 2006-2, or subsequent revenue procedure, an issuer may submit a request to TEB or Appeals that a tax matter be referred for technical advice in accordance with the procedures contained therein while the bond issue is under the jurisdiction of TEB or Appeals respectively. .07 Alternative dispute resolution programs. TEB and Appeals offer certain alternative dispute resolution and fast track settlement programs pertaining to the examination of bond issues. These programs, described by revenue procedure, announcement or other published guidance, permit senior Appeals officers to mediate or otherwise assist in the resolution of matters identified during the course of an examination prior to the issuance of a Proposed Adverse Determination. See Revenue Procedure 99-28, 1999-2 C.B. 109, and Announcement 2003-36, 2003-1 C.B. 1093. SECTION 4. INITIATING THE APPEAL PROCESS .01 In general. Sections 4.02 through 4.06 of this revenue procedure describe the circumstances and procedures under which an issuer may appeal a Proposed Adverse Determination or an Arbitrage Rebate Claim Denial. .02 Availability of appeal request to issuer. An issuer is eligible to request an appeal under this revenue procedure upon the receipt from TEB of either a Proposed Adverse Determination or an Arbitrage Rebate Claim Denial. Except as provided in section 3.07 of this revenue procedure, the appeal rights under this revenue procedure are not available to an issuer prior to the receipt of either such a Proposed Adverse Determination or an Arbitrage Rebate Claim Denial. .03 Requesting an appeal. The issuer’s appeal request must be submitted in writing to TEB within 30 days of the date of TEB’s Proposed Adverse Determination or Arbitrage Rebate Claim Denial. The appeal request must include the information listed in section 4.04 of this revenue procedure. TEB may extend the 30-day submission requirement following a written request by the issuer justifying such extension. .04 Required information and signature. The appeal request must include a detailed written response to TEB’s Proposed Adverse Determination or Arbitrage Rebate Claim Denial, including a full and complete explanation of the issuer’s position regarding the issue(s) in dispute. The appeal request must include a declaration in the following form: “Under penalties of perjury, I declare that I have examined this request for an appeal, including accompanying documents, and that, to the best of my knowledge and belief, the facts presented are true, correct, and complete.” The issuer or the issuer’s authorized representative must sign an appeal request. An issuer may designate an authorized representative by submitting a duly executed Form 2848, Power of Attorney and Declaration of Representative, when making an appeal request under this revenue procedure. .05 Response to an appeal request. Upon receipt of an appeal request, TEB will review the request to determine whether it meets the requirements of this revenue procedure. If the request does not meet the requirements of this revenue procedure, TEB will notify the issuer of the request’s deficiencies. If the request meets the requirements of this revenue procedure and does not contain any new information or analysis of the taxpayer’s position, TEB will transfer the case file to Appeals in the manner described in section 4.07 of this revenue procedure. If the request meets the requirements of this revenue procedure but the request contains new information or analysis of the taxpayer’s position, TEB will notify the issuer that the new information submitted in the request may change the case’s outcome and requires further discussions prior to transferring the case file to Appeals in the manner described in section 4.07 of this revenue procedure. .06 Failure to make appeal request. If the issuer does not submit a written appeal request within the time period set forth in section 4.03 (including any filing extension granted by TEB) and in the manner described in section 4.04 of this revenue procedure, TEB’s Proposed Adverse Determination or Arbitrage Rebate Claim Denial shall become final. .07 Transfer of case file. Upon receipt of an appeal request, TEB Field Operations (TEB FO) will send the case file to TEB Compliance & Program Management (TEB CPM) for review and transfer to Appeals. To facilitate the appeals process, TEB CPM will expeditiously review the case file to ensure that the factual and legal matters therein support the issues raised by TEB FO in the Proposed Adverse Determination or Arbitrage Rebate Claim Denial. Once the review process is complete, TEB CPM will close the case at the examination level and transfer the case file to Appeals. The file should include copies of the following: the technical advice memorandum, if any; all information received by TEB from the issuer regarding the bond issue; all work papers related to TEB’s examination of the bond issue; TEB’s written Proposed Adverse Determination or Arbitrage Rebate Claim Denial; the issuer’s written protest; and TEB’s response to positions stated by the issuer in its protest. .08 Jurisdiction over tax matters. Once TEB CPM sends the case file to Appeals, jurisdiction over the issues raised in the Proposed Adverse Determination or Arbitrage Rebate Claim Denial will transfer from TEB to Appeals. Except as provided in section 3.05 of this revenue procedure, TEB will retain jurisdiction over all tax matters related to the bond issue which are not specifically raised as an issue in the Proposed Adverse Determination (e.g., section 6700 penalties) or Arbitrage Rebate Claim Denial. SECTION 5. RESOLVING AN APPEAL ISSUE(S) .01 In general. In accordance with the directive in the 1998 IRS Restructuring Act, an appeal by an issuer under this revenue procedure will be assigned to a senior Appeals officer specializing in tax-exempt bonds. Appeals will consider the case a priority assignment and will resolve the case as expeditiously as possible. .02 Other participants in the appeals process. The issuer may authorize any person (e.g., a borrower) to inspect or receive confidential information during the Appeals process by submitting a duly executed Form 8821, Taxpayer Information Authorization, to the Appeals officer. .03 New information provided. If the issuer provides additional information not previously given to TEB, Appeals may forward such information to TEB CPM for comment or return jurisdiction over the case to TEB if it determines that the significance of any new information warrants further case development by TEB FO. .04 If agreement is reached. If Appeals and the issuer agree that no action is necessary with respect to the issues raised in a Proposed Adverse Determination or an Arbitrage Rebate Claim Denial, Appeals will provide written notification to the issuer that the Proposed Adverse Determination or Arbitrage Rebate Claim Denial has been withdrawn. If Appeals and the issuer reach an agreement with respect to the bond issue, Appeals will generally prepare a closing agreement using the model closing agreement provided in Exhibit 4.81.1-9 of the Internal Revenue Manual. Under either scenario, Appeals will provide TEB CPM with copies of the Appeals case memorandum and the executed closing agreement (if any), close the case at the appeal level, and send the case file to the Ogden Submission Processing Center. .05 If agreement is not reached. If Appeals and the issuer cannot reach an agreement, Appeals will provide written notification to the issuer that TEB’s Proposed Adverse Determination or Arbitrage Rebate Claim Denial has become final. Appeals will send the case file (including a copy of the Appeals case memorandum) to TEB CPM and close the case at the appeal level. SECTION 6. EFFECT OF FINAL ADVERSE DETERMINATION A Proposed Adverse Determination becomes final if there is no timely appeal under section 4 or if Appeals and the issuer cannot reach agreement with respect to an appeal under section 5.05. Once a Proposed Adverse Determination becomes final with respect to a bond issue, the interest on those bonds will no longer be treated as excludable from gross income under section 103 of the Code and TEB may initiate procedures to impose tax on the bondholders with respect to the interest on the bonds. Once a Proposed Adverse Determination becomes final with respect to a bond issue, TEB generally will not re-open settlement negotiations with an issuer regarding matters identified in the examination of the bond issue. SECTION 7. NO USER FEE There is no user fee for either requesting an appeal or executing a closing agreement pursuant to this revenue procedure. SECTION 8. EFFECT ON OTHER DOCUMENTS Revenue Procedure 99-35, 1992-2 C.B. 501, is modified and superseded. SECTION 9. EFFECTIVE DATE These procedures are generally effective on September 27, 2006, the date this revenue procedure is released to the public, with respect to Proposed Adverse Determinations or Arbitrage Rebate Claim Denials for bond issues for which a closing agreement has not been executed. SECTION 10. REQUEST FOR COMMENTS The Service requests comments to be taken into consideration as the Service develops alternative dispute resolution programs to expeditiously resolve tax matters relating to tax-exempt bond issues during the examination and administrative appeal process. In particular, the Service is seeking comments on how TEB and Appeals may utilize mediation or other formal fast-track settlement programs. Comments should refer to Rev. Proc. 2006-40, and should be submitted to: Internal Revenue Service SE:T:GE:TEB 1111 Constitution Ave., NW, PE-583 Washington, DC 20224DRAFTING INFORMATION The principal authors of this revenue procedure are Steven A. Chamberlin of Tax Exempt Bonds, Compliance & Program Management (Tax Exempt & Government Entities) and David E. White of the Office of Assistant Chief Counsel (Exempt Organizations/Employment Tax/Government Entities). For further information regarding this revenue procedure, contact Mr. Chamberlin at (636) 940-6466 (not a toll-free call). Part IV. Items of General InterestREG-208270-86 Withdrawal of Notice of Proposed Rulemaking, Notice of Proposed Rulemaking and Notice of Public Hearing Income and Currency Gain or Loss With Respect to a Section 987 QBUAGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of notice of proposed rulemaking, notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations that provide guidance under section 987 of the Internal Revenue Code (Code) regarding the determination of the items of income or loss of a taxpayer with respect to a section 987 qualified business unit (section 987 QBU) as well as the timing, amount, character and source of any section 987 gain or loss. It withdraws proposed regulations under section 987 that were published in the Federal Register on September 25, 1991 (56 FR 48457). These regulations are necessary to provide guidance under section 987. Taxpayers affected by these regulations are corporations and individuals with qualified business units subject to section 987. DATES: Written or electronic comments must be received by December 6, 2006. Outlines of topics to be discussed at the public hearing scheduled for November 21, 2006, must be received by October 31, 2006. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-208270-86), Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be sent electronically, via the IRS Internet site at www.irs.gov/regs or via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-208270-86). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Sheila Ramaswamy at (202) 622-3870; concerning submissions of comments, Kelly Banks at (202) 622-7180 (not toll-free numbers). SUPPLEMENTARY INFORMATION:Paperwork Reduction Act The collection of information contained in this notice of proposed rulemaking has been submitted to the Office of Management and Budget for review in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). Comments on the collection of information should be sent to the Office of Management and Budget, Attn: Desk Officer for the Department of Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503, with copies to the Internal Revenue Service, Attn: IRS Reports Clearance Officer, SE:W:CAR:MP:T:T:SP, Washington, DC 20224. Comments on the collection of information should be received by November 6, 2006. Comments are requested specifically concerning: Whether the proposed collection of information is necessary for the proper performance of the functions of the Internal Revenue Service, including whether the information will have practical utility; The accuracy of the estimated burden associated with the proposed collection of information (see below); How the quality, utility, and clarity of the information to be collected may be enhanced; How the burden of complying with the proposed collection of information may be minimized, including through the application or automated collection techniques or other forms of information technology; and Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of service to provide information. The collection of information in these proposed regulations is in §§1.987-1(b)(1)(ii), 1.987-1(b)(2)(ii), 1.987-1(c)(1)(ii), 1.987-1(f), 1.987-3(b)(1), 1.987-9, 1.987-10 and 1.987-11. Section 1.987-1(b)(1)(ii) allows a partner to make an election not to take section 987 gain or loss into account. Section 1.987-1(b)(2)(ii) allows a taxpayer to make an election to group certain QBUs with the same functional currency as a single QBU. Sections 1.987-1(c)(1)(ii) and -3(b)(1) allow a taxpayer to make an election to use a convention for exchange rates. Section 1.987-11(b) allows a taxpayer to elect to apply these regulations to taxable years beginning after the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. The preceding elections are to be made pursuant to §1.987-1(f) by attaching a statement to the taxpayer’s tax return describing the election to be made. Section 1.987-9 contains recordkeeping rules to establish a qualified business unit’s income and section 987 gain or loss. This collection of information is required to establish the qualified business unit’s income, gain, deduction or loss and assets and liabilities as well as exchange rates used for foreign currency translation purposes. Section 1.987-10 provides rules for transitioning to the method provided under the new proposed regulations for determining section 987 gain or loss and provides certain corresponding reporting rules. The collection of information contained in this regulation facilitates the identification of the prior method used by the taxpayer to determine section 987 gain or loss. The collections of information are mandatory. The likely respondents are taxpayers with foreign qualified business units. Estimated total annual reporting burden: 12,000. Estimated average annual burden hours per respondent: 12. Estimated number of respondents: 1,000. Estimated annual frequency of responses: annually. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget. Books and records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Background A. Overview. As part of the Tax Reform Act of 1986, Public Law 99-514, 100 Stat. 2085 (October 22, 1986), 1986-3 C.B. Vol.1, 1, see §601.601(d)(2), Congress enacted comprehensive reforms to the tax treatment of foreign currency transactions by adding new subpart J. Those reforms included, among other things, the introduction of the functional currency concept, which generally distinguishes taxpayers on the basis of the primary currency in which they keep their books and records and conduct their business. Reforms also included the addition of the qualified business unit (QBU) concept, which generally provides a basis for allowing a taxpayer with a separate unit that conducts business and keeps books and records in a currency other than the functional currency of the taxpayer to account for the results of operation of the separate unit in the unit’s own functional currency. Against that conceptual background, section 988 provides rules for the treatment of transactions in a currency other than the taxpayer’s functional currency. Section 986 generally provides rules for translating into U.S. dollars the earnings and profits and foreign taxes of a foreign corporation whose functional currency is not the U.S. dollar (dollar). Section 987, in turn, generally provides rules for determining and translating income and currency gain and loss with respect to operations of a branch whose functional currency is other than the functional currency of the taxpayer. As discussed below, an already complex area of law was made even more complicated when the entity classification rules under §301.7701-1 through 301.7701-3 (the “check the box” regulations) were promulgated in 1997. On September 25, 1991, the IRS and the Treasury Department issued proposed regulations under section 987 (the 1991 proposed regulations). See 56 FR 48457. In light of subsequent IRS experience with taxpayer claims of large non-economic currency losses under section 987, the IRS and the Treasury Department issued Notice 2000-20, 2000-1 C.B. 851. See §601.601(d)(2). This notice expressed serious concern that the 1991 proposed regulations had not fully achieved the original goal of facilitating recognition of true economic foreign currency gain and loss under appropriate circumstances and requested comments on this issue and other matters. This document withdraws the 1991 proposed regulations and provides new proposed regulations based on the “foreign exchange exposure pool” method. The IRS and the Treasury Department believe that this method more accurately reflects foreign currency gain and loss than the 1991 proposed regulations and does so in a manner consistent with statutory authority and legislative intent. These new proposed regulations are designed to prescribe more precisely foreign currency gain and loss that is economically realized, while minimizing or eliminating the realization of non-economic currency gain and loss. The following background discussion describes section 987, its legislative history, the 1991 proposed regulations, Notice 2000-20, and the general approach that provides the basis for the foreign exchange exposure pool method. B. The Statute. Section 987 generally provides that in the case of a taxpayer having a QBU with a functional currency other than that of the taxpayer, the taxable income of the taxpayer with respect to the QBU is determined by computing the taxable income or loss of the QBU separately and translating such income or loss at the appropriate exchange rate. Section 987 further requires the taxpayer to make “proper adjustments” (as prescribed by the Secretary) for transfers of property between QBUs having different functional currencies including treating post-1986 remittances from each such unit as made on a pro rata basis out of post-1986 accumulated earnings; treating section 987 gain or loss as ordinary income or loss; and sourcing such gain or loss by reference to the source of the income giving rise to post-1986 accumulated earnings. C. The Legislative History. 1. Prior law. As described in the applicable legislative history,[1]section 987 was enacted against a background of, and partly in reaction to, perceived shortcomings with prevailing law. The prevailing law at that time was fairly limited. It consisted primarily of two revenue rulings that provided alternative methods for calculating branch taxable income. Rev. Rul. 75-106, 1975-1 C.B. 31, see §601.601(d)(2), provides for the use of a “net worth” method. Under this method, taxable income of a branch of a domestic corporation engaged in business in a foreign country is defined generally as the difference between the branch’s opening and closing net worth as reflected on the branch’s balance sheets for the taxable year. Under this method, the branch’s balance sheet is translated into U.S. dollars. In general, the values of current items (such as cash or cash flows denominated in foreign currency) are translated at the year-end exchange rate, and the values of historical items (such as equipment) are translated at the exchange rate for the period in which the item was acquired or incurred. The translation of an item at the year-end rate causes changes in the item’s value due to currency fluctuations to be taken into account annually, and the translation of an item at the historical rate generally precludes recognition of fluctuations in value due to changing exchange rates. In this way, the net worth method was able to identify items considered economically exposed to fluctuations in exchange rates. The total change in net worth identified by the net worth method is equal to the sum of the operating profit or loss of the branch and the exchange gain or loss on current items. However, the net worth method does not identify separate items of income and expense because it is based solely on a balance sheet comparison and does not use a profit and loss statement. Rev. Rul. 75-107, 1975-1 C.B. 32, see §601.601(d)(2), provides for the use of a “profit and loss” method. Under this method, the branch computes taxable income by translating the local currency profit and loss statement (adjusted for U.S. tax principles) into dollars. Any portion of the profit and loss remitted to the home office during the year is translated at the exchange rate on the date of the remittance, and the remainder is translated at the year-end exchange rate. No exchange gain or loss is recognized on a remittance. The net worth method of Rev. Rul. 75-106 and the profit and loss method of Rev. Rul. 75-107 each suffered from infirmities. The net worth method resulted in the realization of foreign currency gain and loss that was not consistent with the general realization principles of the Code; it also failed to accurately characterize items of income, gain, deduction or loss of the branch. The profit and loss method, in turn, did not take into account foreign currency gain and loss inherent in the assets and liabilities on the balance sheet as part of such method. Both methods failed to account for foreign currency gain or loss in the event of a remittance. The legislative history states that under section 987, a taxpayer with a QBU whose functional currency is other than the functional currency of the taxpayer will be required to use a profit and loss method, rather than the net worth method (as this method was understood at the time). House Report (1986-3 C.B. Vol. 2, 479); Senate Report (1986-3 C.B. Vol. 3, 470); and Conference Report (1986-3 C.B. Vol. 4, 675). See §601.601(d)(2). However, this legislative history is not properly read as an explicit rejection of the net worth method in its entirety. Instead, it is more accurately viewed as a rejection of certain aspects of the law prevailing at that time. Importantly, the method provided in section 987 as enacted actually represents a blend of the separate methods, as it has aspects of both a net worth method and a profit and loss method. It also has at least one feature absent from each method—that is, section 987 includes the remittance recognition concept. Consistent with a profit and loss method, sections 987(1) and (2) generally determine the items of income or loss of a QBU based on its profit and loss statement as determined in its functional currency. Such items are then translated into the taxpayer’s functional currency at the appropriate rate.[2]Consistent with a net worth method, section 987(3) requires that exchange gain or loss be computed with respect to certain branch assets and liabilities (as prescribed by the Secretary). Unlike either method, section 987(3)(A) provides that exchange gain or loss is recognized upon a remittance. The blending of features of both a profit and loss method and of a net worth method in section 987 is significant. Together with more specific principles identified in the legislative history, this blending of methods informs the Congressionally stated preference for the profit and loss method. The House Report states: A profit and loss method can be viewed as being more consistent with the functional currency concept than a net worth method. Under a profit and loss method, the functional currency is used as the measure of income or loss, so that earnings determined for U.S. tax purposes would bear a close relation to taxable income computed by the foreign jurisdiction. In contrast, a net worth method takes unrealized exchange gains and losses into account. Further, a profit and loss method minimizes the accounting procedures that otherwise would be required to make the item-by-item translations under a net worth method. Finally, in the case of a branch, the net worth method as applied under present law fails to characterize accurately items of income or loss that are subject to special U.S. tax rules. For example, although there are limitations on the deductibility of long-term capital losses, such a loss incurred by a branch would be given tax effect because it would be reflected as an adjustment to the balance sheet. House Report at 469. The House and Senate reports are generally uniform in describing Congressional intent with regard to the computations required under section 987 as illustrated by the Senate Report. Under the bill, a taxpayer with a branch whose functional currency is a currency other than the U.S. dollar will be required to use the profit and loss method to compute branch income. Thus, the net worth method will no longer be an acceptable method of computing income or loss of a foreign branch for tax purposes, and only realized exchange gains and losses on branch capital will be reflected in taxable income. For each taxable year, the taxpayer will compute income or loss separately for each qualified business unit in the business unit’s functional currency, converting this amount to U.S. dollars using the weighted average exchange rate for the taxable period over which the income or loss accrued. This amount will be included in income without reduction for remittances from the branch during the year. The committee anticipates that regulations will provide rules that will limit the deduction of branch losses to the taxpayer’s dollar basis in the branch (that is, the original dollar investment plus subsequent capital contributions and unremitted earnings). A taxpayer will recognize exchange gain or loss on remittances (without regard to whether or when the remittances are converted to dollars), to the extent the value of the currency at the time of the remittance differs from the value when earned. Remittances of foreign branch earnings (and interbranch transfers involving branches with different functional currencies) after 1986 will be treated as paid pro rata out of post-1986 accumulated earnings of the branch. The committee anticipates that, for purposes of calculating exchange gain or loss on remittances, the value of the currency will be determined by translating the currency at the rate in effect on the date of remittance. Exchange gains and losses on such remittances will be deemed to be ordinary and domestic source. Senate Report (1986-3 C.B. Vol. 3, 470). Importantly, the Conference Report modifies the House and Senate reports by stating that a remittance by a QBU “will trigger exchange gain or loss inherent in accumulated earnings or branch capital.” Conference Report, 1986-3 C.B. Vol. 4, 675. From section 987 and the foregoing legislative history, several principles emerge: A branch profit and loss computation is required in order to properly characterize items of branch income or loss, which is taken into account in the year earned. Exchange gain or loss is recognized upon a remittance, in an amount prescribed by the Secretary. Both branch earnings and branch capital can give rise to exchange gain or loss under section 987. Regulations under section 987 should seek to minimize complexity regarding item-by-item translations. The currency gain or loss taken into account under section 987 is only the economic gain or loss “inherent in” the assets and liabilities of a QBU. 2. Relationship between section 986(c) and 987. Comments to the IRS and the Treasury Department have suggested that the computation under section 987 of exchange gain or loss for a branch is intended to operate in the same manner as the computation under section 986(c) of certain exchange gain or loss of a foreign corporation. In general, section 986(c) provides for the recognition of exchange gain or loss only with respect to distributions of previously taxed earnings and profits (as described in section 959 or 1293(c)). The Conference Report includes the following general statement about the translation rules: The same translation rule applies to the earnings and profits of a foreign corporation and the income or loss of a branch or other QBU. An entity that uses a nonfunctional currency to measure the results of operation is required to use a profit and loss method to translate income or loss into functional currency. . . . These translation rules apply without regard to the form of enterprise through which the taxpayer conducts business (e.g., sole proprietorship, partnership, or corporation) as long as such form of enterprise rises to the level of a QBU. Conference Report, 1986-3 C.B. Vol. 4, 670. See §601.601(d)(2). The suggestion in comments is to apply this general principle such that section 987 would require the recognition of exchange gain or loss only with respect to branch earnings and not with respect to contributed capital. Despite the broad statements of principle quoted above, Congress provided more specific guidance regarding the treatment of branches in this regard. The Conference Report states that a remittance by a QBU “will trigger exchange gain or loss inherent in accumulated earnings or branch capital.” Conference Report, 1986-3 C.B. Vol. 4, 675. See §601.601(d)(2). Similarly, despite the stated requirement that QBUs must use a notional profit and loss method to determine branch taxable income, the specific method actually provided in section 987 and described in the legislative history represents a blend of a net worth method and a profit and loss method. Accordingly, the IRS and the Treasury Department believe that the more specific statements made by Congress regarding the treatment of branch exchange gain or loss reflect an intention that the methodologies of section 986(c) and section 987 not be identical. D. The 1991 Proposed Regulations. The 1991 proposed regulations provide generally that the net income of a QBU having a functional currency different than the taxpayer is determined annually. Such determination is based on the profit and loss appearing on the QBU’s books and records, adjusted to conform to U.S. tax principles, and translated into the functional currency of the taxpayer using the weighted average exchange rate for the taxable year. The 1991 proposed regulations also provide for the recognition of exchange gain or loss upon a remittance from the QBU’s equity pool. In general, the equity pool consists of the undistributed capital and earnings of the QBU, determined in the QBU’s functional currency. The 1991 proposed regulations also provide for a basis pool, which consists of the basis of the capital and earnings in the equity pool, expressed in the functional currency of the taxpayer. The portion of the basis pool, expressed in the functional currency of the taxpayer, that is attributable to a remittance is generally determined according to the following formula: Amount remitted in the QBU’s functional currency × Basis pool in the taxpayer’s functional currency reduced by prior remittances Equity pool in the QBU’s functional currency reduced by prior remittances Section 987 gain or loss is the difference between the value of the remittance from the QBU translated into the taxpayer’s functional currency at the spot rate on the date the remittance is made, less the basis associated with the remittance as determined above. One important consequence of the equity pool paradigm is that all branch equity gives rise to exchange gain or loss, regardless of whether or not that equity is held in a form that actually exposes the QBU’s owner to currency fluctuations (compare assets such as cash or indebtedness to assets such as equipment). Under the 1991 proposed regulations, a taxpayer must determine the source and character of section 987 gain or loss for all purposes of the Code, including sections 904(d), 907, and 954, by using the same method the taxpayer uses to allocate and apportion its interest expense under section 861, with certain modifications. E. Concerns Regarding the 1991 Proposed Regulations; Notice 2000-20. Effective January 1, 1997, the IRS and the Treasury Department issued the check the box regulations implementing new elective entity-classification rules. These regulations made it possible for certain entities with a single owner to be treated for federal income tax purposes as an entity disregarded as separate from its owner (a disregarded entity or DE). As a result, businesses that had previously operated through subsidiaries could operate through structures treated for tax purposes as branches. The effect of the check the box regulations was a dramatic increase in the number of branches resulting from DE elections that are subject to section 987. This increase has greatly exacerbated the already existing problems of the 1991 proposed regulations, especially the ability of taxpayers to trigger non-economic losses (and the corresponding trap for the unwary taxpayer with non-economic gains). As indicated above, the equity pool paradigm in the 1991 proposed regulations imputes currency gain or loss to all equity of a QBU whether or not the assets of the QBU are economically exposed to changes in the value of the functional currency of the QBU. The IRS has faced many cases in which taxpayers have claimed substantial non-economic exchange losses largely on the basis of the 1991 proposed regulations. An example may be instructive. Assume that a domestic corporation (US Corp) with the dollar as its functional currency forms a foreign corporation in Country X and then elects under the check the box regulations to treat that corporation as a DE. The DE conducts mineral extraction and owns all the necessary equipment. The equipment owned by the DE was contributed by US Corp. The DE has no employees and contracts with a subsidiary of US Corp for the employees needed in the business of extraction. US Corp, as the entity’s sole owner, claims that the DE is a QBU for purposes of section 987. The DE has minimal financial assets and conducts no activities other than mineral extraction. US Corp claims that the DE’s functional currency is Country X currency. A decline in the value of Country X currency relative to the dollar does not produce any economic loss for US Corp because the assets of the DE are not financial assets subject to currency fluctuation. Nevertheless, US Corp claims under the 1991 proposed regulations that the equity of the DE, which consists almost exclusively of equipment, gives rise to a substantial non-economic exchange loss and that terminating the DE (for example, by another check the box election) triggers recognition of such loss. Taxpayers have claimed similar results under other fact patterns. The IRS and the Treasury Department have serious concerns about these types of transactions. Although the foregoing example concerns the claiming of non-economic losses, the equity pool approach in the 1991 proposed regulations can also give rise to non-economic gains. Recently, the value of the U.S. dollar has declined against many foreign currencies. It is likely that under these circumstances, taxpayers subject to section 987 may have large non-economic gains built into the equity pool. The IRS and the Treasury Department believe that Congress did not intend for section 987 to generate non-economic foreign currency gains or losses. In light of the entity-classification rules and the potential for the equity pool paradigm to generate non-economic currency gains and losses, the IRS and the Treasury Department issued Notice 2000-20, 2000-1 C.B. 851. See §601.601(d)(2). Among other things, the notice indicated that the IRS and the Treasury Department were concerned that the proposed regulations may not have achieved their original goal of recognizing economic exchange gains and losses under appropriate circumstances. The notice requested comments on this and other issues. Several comments were received in response to the notice and raised a number of important points. Two of those comments suggested replacing the equity pool paradigm in the 1991 proposed regulations with a paradigm that recognizes exchange gain or loss only on the earnings of a QBU and not its capital. As described above, the IRS and the Treasury Department believe that such an approach is inconsistent with Congressional intent as expressed in the legislative history to section 987. An earnings-only approach also would fail to address the core problem of distinguishing between items that economically give rise to exchange gain and loss and those that do not. Additionally, an earnings-only approach would produce different results for QBUs with the same net assets, depending upon whether the net assets were funded with capital or earnings. Finally, an earnings-only approach fails to take into account any foreign currency exposure on capital and so could disadvantage banks and other financial institutions, much of whose QBUs’ capital may be subject to such exposure. F. The Foreign Exchange Exposure Pool Method. The IRS and the Treasury Department believe that Congress did not intend section 987 to permit the largely uninhibited recognition of non-economic exchange gain or loss. The 1991 proposed regulations, together with the check the box regulations, have combined to permit taxpayers to trigger non-economic losses with relative ease. Accordingly, the 1991 proposed regulations are withdrawn and are replaced with new proposed regulations that adopt the “foreign exchange exposure pool method.” In general, the foreign exchange exposure pool method provides that the income of a QBU that is subject to section 987 (“section 987 QBU”) is determined by reference to the items of income, gain, deduction and loss booked to the QBU in its functional currency, adjusted to reflect U.S. tax principles. With certain exceptions, items of income, gain, deduction and loss of a section 987 QBU are translated into the functional currency of the QBU’s owner at the average exchange rate for the year. However, the basis of historic assets and deductions for depreciation, depletion, and amortization of such assets are translated at the historic exchange rate. Translating these items at the historic exchange rate differs from the approach taken in the 1991 proposed regulations, which instead uses the average exchange rate. Although using the average exchange rate for translating such items might be simpler than using the historic exchange rate, it leads to the generation of non-economic foreign currency gains or losses described in this preamble. The foreign exchange exposure pool method uses a balance sheet approach to determine exchange gain or loss, which is then recognized upon a remittance. Use of a balance sheet approach allows taxpayers and the IRS to distinguish between those items whose value fluctuates with respect to changes in the functional currency of the owner and those which do not. Under this method, exchange gain or loss with respect to “marked items” is identified annually but is pooled and deferred until a remittance is made. The IRS and the Treasury Department believe that section 988(c) identifies the items that should be treated as giving rise to exchange gain or loss for purposes of section 987. Accordingly, a marked item is generally defined as an asset or liability that would generate section 988 gain or loss if such asset or liability were held or entered into directly by the owner the section 987 QBU. When a section 987 QBU makes a remittance, a portion of the pooled and deferred exchange gain or loss is recognized. In general, the amount taken into account is an amount equal to the product of the owner’s portion of the section 987 QBU’s net unrecognized exchange gain or loss, multiplied by the owner’s remittance proportion. The owner’s remittance proportion generally is equal to the quotient of the amount of the remittance, divided by the aggregate basis of the section 987 QBU’s gross assets (as reflected on its year-end balance sheet), without reduction for the remittance. The source and character of exchange gain or loss recognized under section 987 for all purposes of the Code, including sections 904(d), 907 and 954, is determined by reference to the source and character of the income derived from the section 987 QBU’s assets. The IRS and the Treasury Department believe that the foreign exchange exposure pool method is consistent with section 987 and legislative intent for several reasons. First, the foreign exchange exposure pool method uses a profit and loss statement to determine the items of income, gain, deduction and loss of a section 987 QBU in its functional currency. This allows proper characterization of items of income, gain, deduction and loss. Second, exchange gain or loss must be taken into account only with respect to items of branch capital and earnings whose value fluctuates with changes in exchange rates by reference to the owner’s functional currency. This comports both with Congressional intent that taxpayers recognize exchange gain or loss (but only economic exchange gain or loss) inherent in branch capital and branch earnings and with authority granted under section 987(3) to identify appropriate translation rates. Third, exchange gain or loss is recognized under section 987 only upon a remittance. Finally, the foreign exchange exposure pool method is an appropriate interpretation of the “blended” approach of section 987—that is, it incorporates certain aspects of the profit and loss method and the net worth method. Explanation of Provisions A. Section 1.987-1 Scope, Definitions and Special Rules. 1. Scope in general. The proposed regulations provide rules for determining the section 987 taxable income or loss of a taxpayer with respect to a section 987 QBU as well as the timing, amount, character, and source of section 987 gain or loss recognized with respect to such QBU. The proposed regulations do not apply to banks, insurance companies, and similar financial entities (including, solely for this purpose, leasing companies, finance coordination centers, regulated investment companies, and real estate investment trusts). The IRS and the Treasury Department plan to apply the foreign exchange exposure pool method adopted in the proposed regulations to such entities in subsequent guidance but believe it is appropriate to request comments regarding how the rules of the proposed regulations need to be precisely tailored to address issues unique to financial entities. Financial entities are urged to make necessary comments to help tailor the planned extension of the foreign exchange exposure pool method to such entities. Specifically, in the context of banks, the IRS and the Treasury Department request comments on whether special rules are needed for the global dealing of currencies and securities. Comments are also requested on the relationship of sections 987 and 988 for banks. Finally, comments are requested on whether the use of exchange rate conventions is appropriate for banks and finance entities and, if so, how such conventions should be determined. In the context of insurance companies, the IRS and the Treasury Department request comments on the proper treatment of insurance reserves, surplus, and investment assets held by the separate trades or business of an insurance company. In particular, comments are requested on the proper treatment of stock held in separate accounts of a section 987 QBU of a life insurance company and the related insurance reserves established for those separate accounts. In the context of leasing companies, comments are requested regarding the treatment of stock in other leasing companies recorded on the books and records of a section 987 QBU and how the rules of sections 986 and 987 can be reconciled if stock is treated as a “marked asset” in this setting. Until regulations are issued applying the foreign exchange exposure pool method to financial entities, such entities must comply with section 987 under a reasonable method, consistently applied. For this purpose, reasonable methods include using the method described in the 1991 proposed regulations and a method that imputes section 987 gain or loss to earnings but not capital. The proposed regulations also do not apply to trusts, estates and S corporations. The IRS and the Treasury Department plan to apply the foreign exchange exposure pool method adopted in the proposed regulations to such entities but believe it is appropriate to request comments regarding how the rules of the proposed regulations should be applied to such entities. The IRS and the Treasury Department request comments regarding whether principles similar to those applied to partnerships should apply to these entities. 2. Taxpayers subject to section 987 and related definitions. The IRS and the Treasury Department believe that section 987 should only apply where an individual or corporation (whether foreign or domestic) has activities that constitute a trade or business under §1.989(a)-1(c) and the trade or business has a functional currency different from the individual or corporation. In such cases, the individual or corporation will be subject to the rules of the proposed regulations if the individual or corporation is the owner of a section 987 QBU. A section 987 QBU is defined in §1.987-1(b)(2) as an eligible QBU that has a functional currency different from its owner. An eligible QBU is defined in §1.987-1(b)(3) of the proposed regulations. Generally, an eligible QBU is an activity of an individual, corporation, partnership or DE that is a trade or business as defined in §1.989(a)-1(c); maintains separate books and records as defined in §1.989(a)-1(d) and assets and liabilities used in conducting such activities are reflected on such books and records; and the activities are not subject to the dollar approximate separate transaction (DASTM) rules of §1.985-3. A corporation is not an eligible QBU. An individual is not a QBU under §1.989(a)-1(b)(2)(i) and therefore cannot be an eligible QBU. In addition, and as discussed in this preamble, neither a partnership nor a DE is an eligible QBU. In the case of ownership other than through a partnership (that is, direct ownership), the individual or corporation is treated as the owner of an eligible QBU if the individual or corporation is the tax owner of the assets and liabilities of the eligible QBU. For purposes of determining direct ownership, an individual or corporation will be treated as a direct owner of the assets and liabilities of an eligible QBU if it owns a DE that holds an eligible QBU. In such case, because the DE is not recognized as a separate entity, it cannot be a QBU under section 989 and, therefore, is not treated as an eligible QBU under the proposed regulations. However, the activities of the DE, which are treated for purposes of the Code as carried on directly by its owner, can qualify as an eligible QBU of the DE’s owner. With respect to partnerships, the IRS and the Treasury Department recognize that issues often arise as to whether the international tax provisions of the Code operate on an aggregate or an entity basis. The legislative history of subchapter K of chapter 1 of the Code provides that, for purposes of interpreting Code provisions outside of that subchapter, a partnership may be treated as either an entity separate from its partners or an aggregate of its partners, depending on which characterization is more appropriate to carry out the purpose of the particular section under consideration. H.R. Conf. Rep. No. 2543, 83rd Cong. 2d. Sess. 59 (1954). In the case of section 987, the calculations under the foreign exchange exposure pool method would differ dramatically based on whether an aggregate or an entity approach is adopted. For example, if the foreign exchange exposure pool method is applied at the entity level, the partnership will make the method’s calculations by reference to the partnership’s functional currency. Under this approach, any foreign currency gain or loss will be an item of the partnership and will be allocated among the partners in accordance with the partnership agreement, to the extent such allocation is consistent with the provisions of subchapter K. If, in the alternative, the foreign exchange exposure pool method is applied under an aggregate approach, each partner will make its own foreign exchange exposure pool calculations by reference to the partner’s functional currency and such amounts will not be subject to separate allocation under subchapter K. The IRS and the Treasury Department believe that, on balance, an aggregate approach is more appropriate for section 987 purposes. Applying the foreign exchange exposure pool method directly at the partner level will more appropriately preserve the correct amounts of exchange gain or loss. In addition, such approach will measure the foreign currency exposure by reference to the functional currencies of the persons who generally bear the economic risk from such exposure. As a result, the proposed regulations provide that for purposes of applying the foreign exchange exposure pool method each individual or corporation that is a partner in a partnership will be considered to own indirectly an eligible QBU consisting of a portion of the assets and liabilities of the partnership allocated to it under §1.987-7. If such eligible QBU has a different functional currency from the partner and therefore is a section 987 QBU, the foreign exchange exposure pool method is applied with respect to those assets and liabilities. In addition, the proposed regulations provide rules for converting the items of section 987 taxable income or loss of a section 987 QBU into the functional currency of the partner (when necessary), and rules coordinating this aggregate approach with other provisions of subchapter K. Section 1.987-1(b)(2)(ii) allows an owner to elect to treat certain section 987 QBUs with the same functional currency as a single section 987 QBU. The purpose of this rule is to simplify section 987 calculations by reducing the number of interbranch transactions that would be considered as “transfers” of assets and liabilities. This election applies only to certain section 987 QBUs of the owner. The IRS and the Treasury Department request comments regarding whether such election should be available to treat section 987 QBUs of owners that are members of a consolidated group as a single section 987 QBU and how this should be technically effectuated. Section 1.987-1(b)(5) provides that the term “owner” for section 987 purposes does not include an eligible QBU or section 987 QBU of an owner. Under this rule, a tiered ownership structure of eligible QBUs and/or section 987 QBUs will not be respected as distinct tiers of QBUs for purposes of section 987. Rather, tiers of eligible and/or section 987 QBUs will be treated as a “flat” structure, with each QBU in the tier considered as owned directly by the ultimate non-QBU owner. For example, if a domestic corporation is the holder of the interests in a section 987 DE (section 987 DE1) and that DE owns the interests in another section 987 DE (section 987 DE2) for purposes other than U.S. tax law, the structure will not be treated as a tier of QBUs for purposes of section 987. Rather, the domestic corporation will be considered the direct holder of the interests in the section 987 branches of section 987 DE1 and DE2. This flat structure, which is consistent with the general approach taken in the proposed dual consolidated loss regulations (REG-102144-04, 2005-25 I.R.B. 1297 [70 FR 29868-29907]), is expected to be easier to administer for both taxpayers and the IRS and to provide more appropriate results under the section 987 rules. 3. De minimis rule for certain indirectly owned section 987 QBUs. The IRS and the Treasury Department recognize that it may be administratively burdensome for taxpayers to apply certain aspects of the proposed regulations to section 987 QBUs indirectly owned through relatively small interests in partnerships. As a result, the proposed regulations provide a de minimis election for certain indirectly owned section 987 QBUs. Under this rule, an individual or corporation that owns a section 987 QBU indirectly through a partnership may elect not to take into account the section 987 gain or loss of such section 987 QBU, provided such individual or corporation owns, directly or indirectly, less than five percent of the section 987 partnership. Constructive ownership rules apply for purposes of determining whether the less than five percent ownership threshold is satisfied. This de minimis exception only applies to recognition of section 987 gain or loss with respect to a section 987 QBU. Thus, owners of section 987 QBUs that qualify under the de minimis exception must comply with all other aspects of the proposed regulations, including the requirement to take into account the section 987 taxable income or loss with respect to such section 987 QBUs. An individual or corporation that qualifies for the election (that is, because they owned less than five percent of a section 987 partnership) subsequently may fail to qualify as a result of an increase in their interest in a section 987 partnership. In such a case, taxpayers must begin taking into account the section 987 gain or loss with respect to section 987 QBUs owned through such partnerships. Similarly, taxpayers that were required to take into account section 987 gain or loss with respect to an indirectly owned section 987 QBU may reduce their ownership such that they become eligible for the de minimis exception and, as a result, may elect to no longer take into account section 987 gain or loss. The IRS and the Treasury Department recognize that transition issues will arise when interests in section 987 partnerships change such that individuals or corporations no longer qualify (or are able to qualify) for the de minimis exception. The IRS and the Treasury Department are considering such transition rules and request comments as to their application. 4. Exchange rates. Section 1.987-1(c)(1)(i) defines the spot rate as the rate determined under the principles of §1.988-1(d)(1), (2) and (4) on the relevant day. Section 1.987-1(c)(1)(ii) allows taxpayers to elect to use spot rate conventions that reasonably approximate the spot rate on a particular day. It is anticipated that taxpayers will be able to conform the spot rate convention for section 987 to the spot rate conventions used under FAS 52 for financial accounting purposes. This is intended to simplify the calculations required under section 987. In a similar attempt to simplify calculations, §1.987-1(c)(2) defines the yearly average exchange rate as an average exchange rate for the taxable year computed under any reasonable method that is consistently applied. Finally, §1.987-1(c)(3) defines the historic exchange rate by reference to the spot rate on the day that assets are transferred to (or acquired by) the section 987 QBU, or on the day that liabilities are assumed (or entered into) by the section 987 QBU. The reference to the spot rate as defined in §1.987-1(c)(1)(i) and (ii) allows taxpayers to elect to use spot rate conventions for these purposes. 5. Definitions of a section 987 marked item and a section 987 historic item. The definitions of a section 987 marked item and a section 987 historic item are central to the foreign exchange exposure pool method. When taken into account in the context of the calculation of net unrecognized section 987 gain or loss under §1.987-4, the definitions distinguish those items that generate section 987 gain or loss from those that do not. The IRS and the Treasury Department believe that section 988 identifies those items properly treated as giving rise to exchange gain or loss for purposes of section 987. Thus, a marked item as defined in §1.987-1(d) is an asset or liability reflected on the books and records of the section 987 QBU that both (1) would generate section 988 gain or loss if held or entered into directly by the owner of the section 987 QBU and (2) is not a section 988 transaction to the section 987 QBU. It is important to exclude section 988 transactions of a section 987 QBU because section 988 already requires the section 987 QBU to recognize gain or loss from such transactions. Thus, treating such transactions as marked items for purposes of section 987 would result in double counting. Marked items give rise to exchange gain or loss under section 987. Historic items, which are defined in §1.987-1(e) as items other than marked items, do not give rise to exchange gain or loss under section 987. 6. Elections under section 987. Section 1.987-1(f) provides rules for making elections under section 987. In general, the elections made under section 987 must be made by the owner of the section 987 QBU. The elections must be made with respect to a section 987 QBU for the first taxable year in which the election is relevant, and must be made by attaching a statement to a timely filed tax return for such taxable year. Elections under section 987 are treated as methods of accounting and are governed by the general rules regarding changes in methods of accounting. The IRS and the Treasury Department believe that a reasonable cause standard should be applied to determine whether taxpayers that fail to make a timely election are eligible for an extension of time to file elections pursuant to §1.987-1(f) of the proposed regulations. As a result, extensions of time under §§301.9100-1 through 301.9100-3 will not be granted for filings under the proposed regulations. See §301.9100-1(d). Under the reasonable cause standard, if an owner that is permitted to file an election under the proposed regulations fails to make such a filing in a timely manner, the owner is considered to have satisfied the timeliness requirement with respect to such filing if it demonstrates, to the satisfaction of the Area Director, Field Examination, Small Business/Self Employed or the Director, Field Operations, Large and Mid-Size Business (Director) having jurisdiction of the taxpayer’s return for the taxable year, that such failure was due to reasonable cause and not willful neglect. Once the owner becomes aware of the failure, the owner must demonstrate reasonable cause and must satisfy the filing requirement by attaching the election to an amended tax return (that amends the tax return to which the election should have been attached). A written statement must be included that explains the reasons for the failure to comply. In determining whether the taxpayer has reasonable cause, the Director shall consider whether the taxpayer acted reasonably and in good faith. Whether the taxpayer acted reasonably and in good faith will be determined after considering all the facts and circumstances. The Director shall notify the person in writing within 120 days of the filing if it is determined that the failure to comply was not due to reasonable cause or if additional time will be needed to make such determination. If the Director fails to notify the owner within 120 days of the filing, the owner shall be considered to have demonstrated to the Director that such failure was due to reasonable cause and not willful neglect. The proposed regulations provide that elections under section 987 cannot be revoked without the consent of the Commissioner. In addition, the proposed regulations provide that the Commissioner will consider allowing revocation of such an election if the taxpayer demonstrates significantly changed circumstances, or other circumstances that demonstrate a substantial non-tax business reason for such revocation. Finally, the IRS and the Treasury Department are considering an exception to the general revocation rule where a section 987 QBU is acquired in certain transactions that do not result in the termination of such QBU. Comments are requested as to whether such an exception is warranted and, if so, the appropriate scope of such an exception. B. Section 1.987-2 Attribution of Items to an Eligible QBU; the Definition of a Transfer, and Related Rules. 1. Attribution of items to an eligible QBU. i. Overview. A section 987 QBU is not itself a taxpayer and does not have its own taxable income. Items of income, gain, deduction and loss must nonetheless be attributed to such section 987 QBU for purposes of determining the owner’s taxable income. The items of income, gain, deduction and loss attributed to a section 987 QBU are generally determined in the functional currency of the section 987 QBU and then translated into the functional currency of the owner. The aggregate translated amount is the section 987 taxable income or loss of the section 987 QBU. Thus, attribution rules are necessary to determine which items of income, gain, deduction and loss are attributed to the section 987 QBU. Under section 987(3), assets and liabilities must be attributed to a section 987 QBU in order to determine the amount of section 987 gain or loss of such QBU. In some cases, a section 987 QBU of a taxpayer will not be held through an entity separate from the taxpayer that can legally own assets and incur liabilities. In addition, not all the assets and liabilities of an entity that is separate from the taxpayer may be attributable to a section 987 QBU for purposes of section 987. Moreover, assets and liabilities may constitute a section 987 QBU of a taxpayer even when such assets and liabilities are owned or incurred by separate legal entities. As a result, assets and liabilities of the taxpayer (or of entities owned by the taxpayer that are not themselves taxpayers) must be attributed to the section 987 QBU. Neither section 987 nor the underlying legislative history provides explicit rules for attributing a taxpayer’s items of income, gain, deduction, or loss to a section 987 QBU to determine the QBU’s section 987 taxable income or loss. Similarly, no explicit rules are provided in the statute or legislative history for attributing a taxpayer’s assets or liabilities to a section 987 QBU to determine the section 987 gain or loss of such QBU. Other provisions of the Code provide various methods for attributing or allocating a taxpayer’s assets and liabilities, or items of income, gain, deduction and loss (items) for particular purposes. These provisions provide complex rules for making such determinations and, in many cases, require a detailed analysis of various factors and relationships involving income, assets, and activities of the taxpayer. For example, section 864(c) and the regulations thereunder provide rules for determining the income, gain, deduction, or loss of a nonresident alien individual or foreign corporation which are treated as effectively connected with the conduct of a trade or business within the United States. Other examples are §§1.882-5, 1.861-8 and 1.861-9T through 1.861-13T. These regulations provide rules for the allocation and apportionment of expenses, losses, and other deductions of a taxpayer. Finally, section 884(c)(2) and §1.884-1(d) and (e) provide rules for determining U.S. assets and U.S. liabilities of a foreign corporation for purposes of the branch profits tax. As discussed below, the IRS and the Treasury Department do not believe these complex methodologies are appropriate for purposes of section 987. ii. Books and records method — general rule. The IRS and the Treasury Department believe that items should be attributed to an eligible QBU (and, if all or a portion of such eligible QBU has a different functional currency than its owner, to a section 987 QBU of such owner) to the extent they are reflected on the books and records of the eligible QBU (books and records method). The IRS and the Treasury Department believe that using a books and records method for attributing items under section 987 is consistent with other provisions of the Code involving foreign currency transactions. For example, it is consistent with the requirement under section 989(a) that a QBU maintain books and records separate from the taxpayer. It is also consistent with the requirement under section 985(b)(1) that, in order to have a functional currency other than the dollar, a QBU must keep its books and records in such currency. Moreover, the IRS and the Treasury Department believe the books and records method is administrable for both taxpayers and the Commissioner. This is the case because the books and records method should be consistent with the taxpayer’s accounting treatment of the items and, unlike the methods discussed above, it does not require a complex and factually intensive analysis of the circumstances and activities of the eligible QBU. For the reasons described above, the proposed regulations adopt a books and records method for allocating items to an eligible QBU. The proposed regulations provide that, subject to certain exceptions, items are attributable to an eligible QBU to the extent they are reflected on the separate set of books and records of such eligible QBU, as defined in §1.989(a)-1(d). The proposed regulations make clear that these rules apply solely for purposes of section 987. Thus, for example, the attribution rules contained in the proposed regulations do not apply for purposes of allocating and apportioning interest expense under section 864(e). iii. Exception for non-portfolio stock, interests in partnerships and certain acquisition indebtedness. As discussed above, the IRS and the Treasury Department believe that the assets and liabilities reflected on the books and records of an eligible QBU are a reasonable approximation of the assets and liabilities that are used in the trade or business of the eligible QBU and, therefore, should be taken into account for purposes of section 987. However, the IRS and the Treasury Department believe that certain assets and liabilities should not be attributed to an eligible QBU, even if such assets and liabilities are reflected on the books and records of such QBU. The IRS and the Treasury Department believe that non-portfolio stock and interests in partnerships (and liabilities to acquire such assets), even if reflected on the books and records of the eligible QBU, should not be attributed to such QBU for purposes of section 987. This is consistent with the principle stated above that a section 987 QBU cannot be an owner of another section 987 QBU. Excluding non-portfolio stock is also consistent with the principle that non-portfolio stock cannot be used in, or held for the use in, the conduct of a trade or business in the United States. See §1.864-4(c)(2)(iii). As a result, the proposed regulations provide that stock of a corporation (whether domestic or foreign) and an interest in a partnership (whether domestic or foreign) are not considered to be on the books and records of an eligible QBU. The proposed regulations provide an exception, however, for portfolio stock where the owner of the eligible QBU owns (directly or constructively) less than ten percent of the total voting power or value of the stock of such corporation. The proposed regulations also provide that indebtedness incurred to acquire stock or a partnership interest that is not treated as being reflected on the books and records of an eligible QBU should similarly be excluded from the books and records. Finally, the proposed regulations provide that items of income, gain, deduction and loss arising from ownership of stock, a partnership interest, or related acquisition indebtedness that is excluded from the general books and records rule, shall similarly not be treated as being on the books and records of the eligible QBU. iv. Coordination with source rules under section 988. Section 988(a)(3) provides that the source of gain or loss recognized under section 988(a)(1) is determined by reference to the residence of the taxpayer or the QBU of the taxpayer on whose books the asset, liability, or item of income or expense is properly reflected. Section 1.988-4(b)(2) provides that, in general, the determination of whether an asset, liability, or item of income or expense is properly reflected on the books of a QBU is a question of fact. The regulations under section 988 further provide that such items are presumed not to be properly reflected on the books and records for this purpose if inconsistent booking practices are employed with respect to the same or similar items. Finally, the regulations provide that if such items are not properly reflected on the books of the QBU, the Commissioner may allocate the item between or among the taxpayer and its QBUs to properly reflect the source (or realization) of exchange gain or loss. The IRS and the Treasury Department believe that rules for determining whether items are properly reflected on the books of a QBU for purposes of sourcing section 988 gain or loss should be consistent with the rules for attributing items to an eligible QBU under section 987. As a result, the proposed regulations modify the sourcing rules in the section 988 regulations to provide that the principles of §1.987-2(b) apply in determining whether an asset, liability, or item of income or expense is properly reflected on the books of a QBU. 2. Certain assets and liabilities of partnerships and DEs not attributable to an eligible QBU. Section 988 applies to certain transactions described in section 988(c) if the transaction is denominated (or determined by reference to) a currency that is not the functional currency of the taxpayer or QBU of the taxpayer. Thus, in order to determine if a transaction is subject to section 988, it must be determined whether a transaction is attributable to the taxpayer or a QBU of the taxpayer. Under the current section 989 regulations, a partnership is a QBU even if it does not have activities that constitute a trade or business (“per se QBU”). As a result, a partnership may have a functional currency different than its partners and section 988 is applied at the partnership level with respect to section 988 transactions properly attributable to the partnership. These regulations propose to amend section 989 to provide that a partnership is no longer a per se QBU of its partners, but instead the activities of such partnership may be treated as a QBU. As discussed above, the IRS and the Treasury Department will generally apply either an entity or an aggregate approach with respect to partnerships depending on which approach more appropriately carries out the purpose of the particular Code section under consideration. Following the amendments made by the proposed regulations, and because only certain activities of a partnership (and not the partnership itself) can qualify as a section 987 QBU, the IRS and the Treasury Department believe that it is appropriate, in cases where an asset or liability of a partnership is not reflected on the books and records of an eligible QBU of the partnership, to determine whether section 988 applies by reference to the functional currencies of the partners. The IRS and the Treasury Department believe that this rule will have limited application and will apply, for example, where the only activity of a partnership is the incurrence of a liability used to acquire stock that is held by the partnership. The proposed regulations provide examples illustrating the application of this rule. As discussed above, the proposed regulations provide that a DE itself is not an eligible QBU and, instead, certain activities of the DE will be treated as an eligible QBU of the owner to the extent a separate set of books and records with respect to such activities are maintained. Thus, an issue similar to that discussed above with respect to partnerships will arise where the DE is the local law owner of certain assets or the local law obligor on certain liabilities, which are not reflected on the books and records of an eligible QBU held by the DE. The proposed regulations provide that the determination of whether section 988 (rather than section 987) applies with respect to transactions involving assets and liabilities of a DE that are not attributable to an eligible QBU is determined by reference to the functional currency of the owner of such DE. 3. Definition of a transfer. i. Overview. Section 987(3) provides, in part, that taxable income of a taxpayer shall be determined by making proper adjustments (as prescribed by the Secretary) for transfers of property between qualified business units of the taxpayer having different functional currencies. Similarly, the legislative history to section 987 refers to contributions to, and remittances from, QBUs. See, H.R. Conf. Rep. No. 841, 99th Cong. 2d. Sess. II 673-76 (1986). However, neither the statute nor the legislative history defines the terms “transfer,” “contribution,” or “remittance.” As noted above, section 987 QBUs can be divisions of an owner that have no legal distinction separate from their owner. Section 987 QBUs can also be owned indirectly through partnerships, where they have legal distinction separate from their owners. Moreover, as a result of the entity classification regulations, a section 987 QBU held through a DE can have legal distinction separate from its owner, even though the section 987 QBU is treated as a division of the owner for federal income tax purposes. As a result, assets and liabilities can be transferred between an owner and a section 987 QBU in a manner that has legal significance (that is, a distribution from a section 987 partnership), or in a manner that has no legal significance because the transfers are simply between divisions of the same legal entity (that is, a transfer involving divisions of a taxpayer that is reflected through accounting entries). ii. Disregarded transactions. The definition of a transfer under the proposed regulations includes transactions that are regarded for both legal and tax purposes, and transactions that are regarded for legal purposes, but disregarded as transactions for tax purposes (“disregarded transactions”). For this purpose, the term disregarded transaction is treated as including the recording of an asset or liability on one set of books and records, if the recording is the result of such asset or liability being removed from another set of books and records of the same person or entity (including a DE or partnership). The proposed regulations provide that an asset or liability is treated as transferred to or from a section 987 QBU if, as a result of a disregarded transaction, such asset or liability is reflected, or is not reflected, respectively, on the books and records of the section 987 QBU. For example, if an owner of a section 987 DE loans cash to the section 987 QBU held by the section 987 DE, the loan is disregarded for Federal income tax purposes. However, as a result of such disregarded transaction, the loaned cash is reflected on the books and records of the section 987 QBU and, therefore, is treated as transferred to such section 987 QBU. iii. Certain contributions to, and distributions from, partnerships. The proposed regulations also provide that transfers to and from section 987 QBUs include certain contributions of assets to, or distributions of assets from, a section 987 partnership. For example, an asset contributed by a partner to a section 987 partnership is treated as transferred to an indirectly owned section 987 QBU of the partner if the asset is reflected on the section 987 QBU’s books and records following such contribution. The proposed regulations provide similar rules for assumptions of liabilities between a section 987 partnership and its partners. iv. Certain acquisitions and dispositions of interests in DEs and partnerships. The proposed regulations also provide that transfers to or from a section 987 QBU may occur as a result of certain acquisitions (including by contribution) and dispositions of interests in DEs and partnerships. For example, if a partner in a section 987 partnership sells a portion of its interest in such partnership, the sale results in a transfer from the partner’s indirectly owned section 987 QBU to the extent assets and liabilities are not reflected on the books and records of such QBU as a result of such sale. v. Change in form of ownership. The owner of a section 987 QBU can change its form of ownership in all or a portion of such section 987 QBU. Such changes in form of ownership often occur in a manner that does not affect the operation of the eligible QBU (or its status as an eligible QBU), but rather only changes the owner’s interest in its section 987 QBU. For example, a direct owner of a section 987 QBU that is owned through a section 987 DE can change to being an indirect owner of all or a portion of such section 987 QBU, if the interests in the section 987 DE are transferred to a partnership. Changes in form of ownership of a section 987 QBU can occur through actual or deemed transactions involving the section 987 QBU itself, or actual or deemed transactions involving interests in a section 987 DE or section 987 partnership that owns such QBU. For example, certain conversions of DEs to partnerships, or partnerships to DEs, result in deemed transactions pursuant to Rev. Ruls. 99-5, 1999-1 C.B. 434, and 99-6, 1999-1 C.B. 432. See §601.601(d)(2). Deemed transactions with respect to partnerships also occur pursuant to section 708(b) and the regulations thereunder. The IRS and the Treasury Department believe that changes in form of ownership should result in a transfer only to the extent such change affects the assets and liabilities attributable to the section 987 QBU of the owner. As a result, the proposed regulations provide that a mere change in form of ownership of a section 987 QBU does not result in a transfer to or from the section 987 QBU. Instead, the proposed regulations provide that the determination of whether a transfer has occurred in such cases should be made under the general transfer rules, discussed above. Moreover, the proposed regulations clarify that deemed transactions (for example, pursuant to Rev. Ruls. 99-5 and 99-6) shall not be taken into account for purposes of determining whether there is a transfer. vi. General tax law principles. The proposed regulations clarify that general tax law principles, including the circular cash flow, step-transaction, and substance-over-form doctrines apply for purposes of determining whether there is a transfer of an asset or liability to or from a QBU. For example, if a shareholder of a corporation that directly owns a section 987 QBU transfers property to the corporation and the property is recorded on the books and records of the corporation’s section 987 QBU, the shareholder is first treated as transferring the property to the corporation, and then the corporation is treated as transferring the property to the section 987 QBU in a disregarded transaction. 4. Adjustments to items reflected on the books and records. As noted above, a section 987 QBU of a taxpayer may not be an entity separate from the taxpayer that can legally own assets and incur liabilities. As a result, recording (or failing to record) an asset or liability on the books and records may, other than for purposes of section 987, have little significance for tax or legal purposes. In addition, transfers between section 987 QBUs of the same owner that are divisions of the same legal entity may have no legal significance and are accomplished only through journal entries on the books and records of such section 987 QBUs. As a result, the IRS and the Treasury Department are concerned that, in certain circumstances, transfers to or from a section 987 QBU may be structured solely to achieve advantages under section 987, especially given that such transfers may have little or no significance from a legal or business perspective. In Notice 2000-20, the IRS and the Treasury Department expressed similar concerns in connection with taxpayers taking positions that certain contributions and distributions triggered foreign currency losses prematurely with respect to transactions that were undertaken for tax purposes, but lacked meaningful non-tax economic consequences. The notice provided that the IRS and the Treasury Department believe that circular cash flows and similar transactions lacking economic substance will not result in recognition of foreign currency losses under general tax principles because such transactions are not properly treated as transfers or remittances under section 987. The IRS and the Treasury Department continue to be concerned about transactions that are undertaken for tax purposes and lack meaningful non-tax economic consequences. As a result, the proposed regulations provide the Commissioner the ability to allocate assets and liabilities, and items of income, gain, deduction and loss, where a principal purpose of recording (or failing to record) an item on the books and records of an eligible QBU (including an eligible QBU owned indirectly through a partnership) is the avoidance of U.S. tax under section 987. The proposed regulations also provide various factors that indicate whether recording (or failing to record) an item on books and records has as a principal purpose the avoidance of U.S. tax under section 987. For example, factors indicating that such tax avoidance was not a principal purpose of recording (or not recording) an item include doing so for a substantial and bona fide business purpose, or in a manner that is consistent with the economics of the underlying transaction. 5. Translation of items transferred to a section 987 QBU. The proposed regulations provide translation rules for the transfer of assets and liabilities to a section 987 QBU. Under the proposed regulations, if an asset or a liability is transferred to a section 987 QBU, such items are translated into the QBU’s functional currency at the spot rate on the day of transfer. No translation is required for assets or liabilities denominated in the functional currency of the section 987 QBU. The proposed regulations provide special rules for items transferred to a section 987 QBU where such items are denominated in (or determined by reference to) the owner’s functional currency. Such items are not translated and instead are carried on the balance sheet in the owner’s functional currency since no foreign currency exposure with respect to the owner is created by such items. 6. Interaction with other foreign currency provisions. The IRS and the Treasury Department are considering whether the attribution and transfer rules provided under the proposed regulations should apply with respect to other foreign currency provisions in the Code. For example, the IRS and the Treasury Department are considering whether the attribution rules under the proposed regulations should apply to determine the functional currency of a QBU under section 985. As a result, comments are requested on the interaction of these rules with other foreign currency provisions. C. Section 1.987-3 Determination of the items of section 987 taxable income or loss of an owner of a section 987 QBU. In general, the term “section 987 taxable income” refers to the items of income, gain, deduction or loss attributed to the section 987 QBU under §1.987-2(b), translated into the functional currency of the owner. The allocation of expenses such as interest under other provisions are not taken into account for this purpose. Section 987 taxable income is calculated by determining each item of income, gain, deduction or loss in the section 987 QBU’s functional currency under §1.987-3(a), and then translating those items into the owner’s functional currency using the exchange rates provided in §1.987-3(b). Items of income, gain, deduction or loss of a section 987 QBU that are denominated in (or determined by reference to) the functional currency of the owner are not translated and are not treated as section 988 transactions to the section 987 QBU. Transactions denominated in (or determined by reference to) a currency that is neither the functional currency of the owner nor of the section 987 QBU are subject to the generally applicable rules under section 988 determined with respect to the functional currency of the section 987 QBU. When basis recovery is required with respect to an historic asset, either in computing gain or loss on the sale or exchange of such asset, or in determining cost recovery deductions (such as depreciation or depletion), the proposed regulations require the use of the historical exchange rate associated with the particular asset. Thus, for example, where a section 987 QBU sells an historic asset, the amount realized will be translated into the owner’s functional currency using the yearly average exchange rate (or, if properly elected, the spot rate), but the adjusted basis will be translated using the historic exchange rate associated with that asset. The use of different exchange rates for amount realized and adjusted basis is designed to more closely reflect the economic gain or loss to the owner of the section 987 QBU than the 1991 proposed regulations. The same is true for depreciation or other cost recovery deductions that are claimed with respect to historic assets of a section 987 QBU. Special translation rules are provided with respect to the disposition of marked assets (other than functional currency cash of the section 987 QBU). Generally, the amount realized and basis are translated at the same exchange rates. The purpose of these special rules is to assure that foreign currency gain or loss (as opposed to gain or loss not related to movements in exchange rates) is reflected through the balance sheet calculations of §1.987-4 and not through the profit and loss calculations of §1.987-3. Cash is not included in these special rules because the disposition of cash cannot generate profit or loss to the section 987 QBU for purposes of §1.987-3. D. Section 1.987-4 Determination of net unrecognized section 987 gain or loss of a section 987 QBU. Section 1.987-4 provides the mechanics for determining “net unrecognized section 987 gain or loss” and, when combined with §1.987-5, form the mathematical core of the foreign exchange exposure pool method. In summary, §1.987-4 uses a balance sheet to distinguish the items of a section 987 QBU that give rise to section 987 gain or loss (section 987 marked items) from those that do not (section 987 historic items). This approach avoids the distortions caused by the 1991 proposed regulations that impute section 987 gain or loss to all assets of a section 987 QBU, even those assets the value of which does not fluctuate with currency movements. Generally, annual comparison of the change in the value of section 987 marked items on the opening and closing balance sheets due to changes in exchange rates gives rise to unrecognized section 987 gain or loss. This unrecognized section 987 gain or loss is aggregated with similar amounts determined for prior years (to the extent not previously taken into account) and is taken into account by the owner under the rules of §1.987-5 upon a remittance by the section 987 QBU. Under §1.987-4(a) and (b), net unrecognized section 987 gain or loss is computed annually and is equal to the sum of the “unrecognized section 987 gain or loss for the current taxable year” and the “net accumulated unrecognized section 987 gain or loss for all prior taxable years.” A section 987 QBU’s net accumulated unrecognized section 987 gain or loss for all prior taxable years is the aggregate of the unrecognized section 987 gain or loss determined under §1.987-4(d) for all prior taxable years (to which these regulations apply) reduced by the amounts taken into account under §1.987-5 upon a remittance for all such taxable years. For section 987 QBUs in existence prior to the effective date of these regulations, a section 987 QBU’s net accumulated unrecognized section 987 gain or loss includes amounts taken into account under the transition rules of §1.987-10. Unrecognized section 987 gain or loss is determined under a seven step calculation. Under the first step in §1.987-4(d)(1), the “owner functional currency net value” of the section 987 QBU is determined under §1.987-1(e) at the close of the taxable year in the functional currency of the owner. This is a balance sheet calculation under which the basis (or amount, in the case of a liability) of each section 987 marked item is translated into the owner’s functional currency at the spot rate on the last day of the taxable year. Section 987 historic items are translated into the owner’s functional currency at the historic exchange rate and, therefore, do not give rise to exchange gain or loss. The amount of liabilities determined in the owner’s functional currency is subtracted from the value of the assets determined in the owner’s functional currency to result in the owner functional currency net value of the section 987 QBU at the close of the taxable year. The owner functional currency net value of the section 987 QBU at the close of the preceding taxable year is subtracted from the owner functional currency net value of the section 987 QBU at the close of the current taxable year to yield the change in owner functional currency net value of the section 987 QBU for the taxable year expressed in the owner’s functional currency. Generally, three components are reflected in the change in owner functional currency net value of the section 987 QBU for a taxable year. First, taxable income or loss of the section 987 QBU will result in increases or decreases in net assets, and will therefore affect net value. Second, transfers of assets or liabilities to or from the section 987 QBU will affect net value. Finally, any remaining change in net value (as measured in the owner’s functional currency) results from changes in the value of the section 987 QBU’s marked assets and liabilities. In order to isolate the change in value due to foreign currency movements with respect to section 987 marked assets and liabilities, the other changes must be reversed out. That is the function of steps 2 through 7 of §1.987-4(d). The unrecognized section 987 gain or loss when aggregated with similar amounts for prior years (that were not previously taken into account) yields a pool of “net unrecognized section 987 gain or loss” all or part of which is to be triggered upon a remittance or termination. E. Section 1.987-5 Recognition of Section 987 Gain or Loss. Section 1.987-5 of the proposed regulations provides the method for determining the amount of section 987 gain or loss a taxpayer must recognize in a taxable year. Generally, the amount of section 987 gain or loss recognized in a taxable year equals the net unrecognized section 987 gain or loss of the section 987 QBU determined under §1.987-4 on the last day of such taxable year, multiplied by the owner’s remittance proportion. The pool of net unrecognized section 987 gain or loss includes both unrecognized section 987 gain or loss on marked items for the current year and unrecognized section 987 gain or loss on marked items for prior years (that has not yet been taken into account). A portion of the §1.987-4 pool of unrecognized section 987 gain or loss is triggered by a net transfer or “remittance” to the owner by a section 987 QBU during the owner’s taxable year. Generally, the owner’s remittance proportion is equal to the quotient of the amount of the remittance divided by the aggregate adjusted basis of the section 987 QBU’s gross assets (as reflected on its year end balance sheet), without reduction for the remittance. The 1991 proposed regulations define a remittance as the amount of any transfer from a QBU branch to the extent the amount of transfers during the year does not exceed the year end balance of the equity pool. Transfers are limited in the 1991 proposed regulations by a daily netting rule that takes into account only the amount of property distributed from the QBU branch that exceeds the amount of property transferred by the taxpayer to the QBU branch in a single day. The IRS and the Treasury Department believe that the daily netting rule of the 1991 proposed regulations is not easily administered and causes distortions in the amount of a remittance. For example, taxpayers have taken the position that a remittance followed a short time later by an equal contribution to a QBU branch can trigger recognition of section 987 gain or loss even though there has been no economic change in position of the QBU branch. The IRS and the Treasury Department believe this approach is inappropriate and provides incentives for circular cash flows used to manipulate amounts of remittances. This daily netting rule is eliminated in the proposed regulations to reduce administrative burdens on both the IRS and taxpayers, and to eliminate both taxpayer favorable and taxpayer unfavorable distortions that it can create. Section 1.987-5(c) of the proposed regulations defines a remittance as the excess of total transfers from the section 987 QBU to the owner determined in the owner’s functional currency on an annual basis over total transfers from the owner to the section 987 QBU determined on an annual basis. Solely for purposes of determining the amount of a remittance under §1.987-5(c), the amount of liabilities transferred from the owner to the section 987 QBU is treated as a transfer of assets from the section 987 QBU to the owner. Similarly, the amount of liabilities transferred from the section 987 QBU to the owner is treated as a transfer of assets from the owner to the section 987 QBU. The IRS and the Treasury Department recognize that section 987 QBUs actively engaged in business may have a significant number of transactions that are treated as transfers to and from the owner pursuant to § 1.987-2(c). It is anticipated that the annual netting rule will help to reduce complexity and administrative burden for taxpayers and the IRS by treating the net amount of transfers as a single annual remittance. For purposes of determining the annual remittance, only assets and liabilities considered transferred pursuant to §1.987-2(c) will be taken into account. The remittance is divided by the total adjusted basis of section 987 gross assets, expressed in the functional currency of the owner, reflected on the section 987 QBU balance sheet pursuant to §1.987-2 (increased by the amount of the remittance) to determine the remittance proportion. The IRS and the Treasury Department considered a number of different measures for determining the amount of section 987 gain or loss triggered upon a remittance. The adjusted basis of gross section 987 QBU assets was selected as the measure because it avoids administrative concerns raised by alternative methods and limits the potential volatility associated with the recognition of section 987 gain or loss. In particular, the adjusted basis of gross section 987 QBU assets measure avoids the significant administrative burdens associated with a section 987 QBU accumulated earnings approach that would require taxpayers to maintain post-1986 accumulated earnings pools for each section 987 QBU. The IRS and the Treasury Department also considered the use of net section 987 QBU assets as a potential measure. Although the net section 987 QBU assets measure does not raise the same administrative burdens as an earnings based approach, the IRS and the Treasury Department were concerned about the volatility of recognizing section 987 gain or loss using a net asset measure. For example, if a section 987 QBU’s gross assets are equal to its liabilities, section 987 gain or loss would be deferred. On the other hand, a small amount of income could increase section 987 QBU net assets slightly above zero and all accumulated section 987 gains or losses could be triggered with a very small remittance. The IRS and the Treasury Department believe that gross assets is a reasonable proxy for post-1986 accumulated earnings in this context, can be administered relatively easily, and will reduce the volatility and potential for distortion described in this preamble. F. Section 1.987-6 Character and Source. Section 987(3)(B) requires that a taxpayer make proper adjustments (as prescribed by the Secretary) for certain transfers of property between QBUs of the taxpayer, including treating section 987 gain or loss as ordinary income or loss and sourcing such gain or loss by reference to the source of income giving rise to post-1986 accumulated earnings. Section 987 is silent on the method of characterizing section 987 gain or loss for purposes of the Code. Nevertheless, the IRS and the Treasury Department believe that it is necessary to characterize section 987 gain or loss for the proper operation of certain other sections of the Code. For example, the character of section 987 gain must be determined for purposes of determining whether all or a portion of such gain qualifies as subpart F income under section 954. This characterization is necessary to prevent section 987 from being used as a vehicle to avoid the rules of section 954(c)(1)(D) with respect to certain section 988 transactions. In addition, section 987 gain or loss must be characterized for purposes of determining the foreign tax credit limitation under section 904(d). As a result, and pursuant to sections 987(3) and 989(c)(5), the proposed regulations characterize section 987 gain or loss for all purposes of the Code, including for purposes of sections 904(d), 907 and 954. In accordance with section 987(3)(B), §1.987-6(a) provides that section 987 gain or loss is ordinary income or loss. Moreover, the IRS and the Treasury Department believe that rules governing the source and character of section 987 gain or loss for other Code sections should be consistent. The IRS and the Treasury Department are concerned, however, that sourcing and characterizing section 987 gain or loss by reference to post-1986 accumulated earnings would give rise to substantial complexity by requiring taxpayers to track the earnings of section 987 QBUs in section 904(d) categories over prolonged periods. The compliance burden would be considerable for taxpayers with large numbers of section 987 QBUs. Accordingly, the IRS and the Treasury Department believe that it is appropriate to use the average tax book value of assets in the year of remittance as determined under §1.861-9T(g) as a proxy for post-1986 accumulated earnings in the context of section 987.[3]In the context of section 987, use of a single year’s assets should generally reflect the activities of a section 987 QBU that give rise to a section 987 QBU’s accumulated earnings and will significantly minimize complexity. The tax book value method set forth in §1.861-9T(g) as applied to section 987 QBUs has been amended to provide greater consistency with the proposed regulations. The modified gross income method described in §1.861-9T(j) cannot be used to characterize section 987 gain or loss as the IRS and the Treasury Department believe that gross income earned in a single year is not a sufficient proxy for accumulated earnings. The IRS and the Treasury Department recognize that the characterization rule contained in the proposed regulations applies to provisions other than the international tax rules. In addition, the IRS and the Treasury Department recognize that special considerations may arise in connection with applying this characterization rule to various domestic provisions. For example, special considerations may arise when characterizing section 987 gain or loss for rules that apply to regulated investment companies (RICs) and real estate investment trusts (REITs). The IRS and the Treasury Department are studying the application of the characterization rules to these other provisions and request comments. As a result, the proposed regulations reserve on the method for characterizing and sourcing section 987 gain or loss for purposes of RICs and REITs. G. Section 1.987-7 Partnership Rules. 1. Scope. Section 1.987-7 provides rules for determining a partner’s share of the assets and liabilities of an eligible QBU held indirectly through a section 987 partnership. It also provides rules coordinating the application of section 987 with subchapter K of chapter 1 of the Code. 2. Allocation of assets and liabilities. In order to apply the foreign exchange exposure pool method at the partner level, as discussed above, each partner must determine its share of the assets and liabilities of an eligible QBU and, to the extent applicable, a section 987 QBU owned indirectly through the section 987 partnership. Section 1.987-7 provides a general rule that requires the allocation of the assets and liabilities of the partnership’s eligible QBUs to the partners in a manner that is consistent with the manner in which the partners have agreed to share the economic benefits and burdens corresponding to such assets and liabilities, taking into account the rules and principles of sections 701 through 761 and the regulations thereunder, including section 704(b) and §1.701-2. The IRS and the Treasury Department believe that this general rule is appropriate because it will allocate the assets and liabilities consistent with the partners’ economic arrangement. The IRS and the Treasury Department recognize that any rule which attempted to allocate the assets and liabilities without regard to such economic arrangement would have the effect of distorting each partner’s section 987 gain or loss attributable to its section 987 QBU and, as a result, would be inappropriate. Moreover, the IRS and the Treasury Department are concerned that taxpayers could attempt to inappropriately shift a partner’s share of the underlying assets and liabilities of a section 987 QBU owned indirectly through a section 987 partnership to distort the partner’s section 987 gain or loss. As a result, the Commissioner may review such allocations to ensure that they are consistent with the economic arrangement of the partners and the principles of subchapter K of Chapter 1 of the Code and the applicable regulations, including section 704(b) and §1.701-2. Moreover, the IRS and the Treasury Department are considering whether it would be appropriate, when these regulations are finalized, to provide a safe harbor. Under such a safe harbor, the assets and liabilities of an eligible QBU would be deemed to be allocated in a manner which appropriately reflects each partner’s share of the economic benefits and burdens if certain conditions are satisfied. For example, the safe harbor could provide that the assets and liabilities are deemed to be allocated in a manner consistent with each partner’s share of the underlying economic benefits and burdens provided the assets, to the extent of a partner’s share of partnership capital, are allocated in accordance with such capital and any excess assets (assets in excess of partnership capital) are allocated consistent with the manner in which the partners have agreed to share the economic burden of the liabilities incurred to acquire such assets. The IRS and the Treasury Department request comments as to whether a safe harbor should be included and, if so, what form such safe harbor should take. 3. Coordination with subchapter K. A partner must take into account its share of the items of income, gain, deduction, or loss of its section 987 QBU owned indirectly through a partnership and, under §1.987-3, must convert such items into its functional currency. In addition, a partner must take into account any section 987 gain or loss of the section 987 QBU determined in the partner’s functional currency. In both situations, the partner’s adjusted basis in its partnership interest must be adjusted in order to avoid the duplication of income or loss attributable to the section 987 QBU. Section 1.987-7 provides a rule regarding the appropriate adjustments which must be made to the partner’s adjusted basis in the section 987 partnership to ensure that no such duplication occurs. A partner is also required under section 752 to adjust its basis in its interest in the section 987 partnership to take into account liabilities of the section 987 partnership. As a result, the proposed regulations provide rules for determining the appropriate adjustments to such basis required under section 752 in the case of an increase or a decrease in such partner’s share of the liabilities of the partnership reflected on the books and records of a section 987 QBU. In addition, the proposed regulations provide rules for determining the amount of such liability, as determined in the partner’s functional currency, which must be taken into account on the sale or exchange of a partnership interest under section 752(d). The proposed regulations also clarify, consistent with section 985(a), that a partner’s adjusted basis in its partnership interest is determined in the functional currency of the partner. Moreover, the proposed regulations provide that the fluctuations between the partner’s functional currency and the functional currency of the section 987 QBU do not affect such partner’s adjusted basis in its partnership interest. Instead, such fluctuations are taken into account under the foreign exchange exposure pool method of §1.987-4. 4. Comments. The proposed regulations do not address the adjustments which would occur under section 752 when there is an assumption by a partnership of a partner’s liability that is denominated in a functional currency different from the partner and which, as a result, is subject to section 988 in the hands of the partner. In such cases, the partner will be deemed to receive a distribution of money, under section 752(b), regardless of whether, following the assumption, the liability is reflected on the books and records of the partnership’s qualified business unit. In such cases, it is unclear whether the amount of the distribution should be determined by reference to the spot rate (on the date of assumption) or the historic exchange rate (on the date the liability was originally incurred by the partner). In addition, this issue raises concerns as to how section 988 would operate upon such assumption. The IRS and Treasury Department request comments on this issue and whether provisions should be included in section 988 to better coordinate the operation of section 987 and section 988 in this context. In addition, comments are requested on whether provisions should be included in section 988 in order to coordinate the aggregate approach, adopted in these proposed regulations, with respect to certain assets and liabilities that are not reflected on an eligible QBU of the partnership. In addition to the issues specifically addressed in the proposed regulations, the IRS and the Treasury Department request comments on additional provisions which should be included to coordinate the provisions of section 987 with subchapter K of chapter 1 of the Code. Specifically, comments are requested as to how capital accounts maintained under section 704 should be adjusted to take into account section 987 gain or loss. In addition, comments are requested as to whether section 987 loss should be subject to the limitation provided under section 704(d) and, if so, how such limitation might be applied. Finally, comments are requested as to any other provisions of subchapter K of chapter 1 of the Code on which guidance should be provided. H. Section 1.987-8 Termination of a Section 987 QBU. 1. General termination rules. The proposed regulations set forth circumstances in which a section 987 QBU will terminate. For purposes of §1.987-5, a termination of a section 987 QBU is treated as a remittance of all the gross assets of the section 987 QBU to its owner. The termination rules recognize that an owner carries on a trade or business through its section 987 QBU and when the owner stops conducting that trade or business through its section 987 QBU, any section 987 gain or loss should be recognized in full. Thus, a termination generally occurs when: (1) the activities of the section 987 QBU cease; (2) substantially all of the assets (as defined in section 368(a)(1)(C)) of the section 987 QBU are transferred to its owner; or (3) the owner of the section 987 QBU ceases to exist. In addition, a termination occurs when a foreign corporation that is a controlled foreign corporation (CFC) that is the owner of a section 987 QBU ceases to be a CFC because at that point any section 987 gain or loss cannot be subpart F income and may be deferred indefinitely. 2. Exceptions for certain section 381 transactions. Section 987 gain or loss generally arises during the period that an owner has a section 987 QBU. The section 987 gain or loss is analogous in some respects to a tax attribute under section 381. As a result, the proposed regulations provide that a termination does not generally occur when other tax attributes under section 381 are carried over in a liquidation under section 332 or an asset reorganization under section 368(a). However, inbound and outbound liquidations and reorganizations terminate a section 987 QBU because these transactions materially change the circumstances in which section 987 gain or loss is taken into account. 3. Treatment of inbound liquidations and inbound asset reorganizations. Although the proposed regulations treat inbound liquidations under section 332 and inbound asset reorganizations under section 368(a) as terminations, the IRS and the Treasury Department are considering whether such treatment is appropriate in all cases. The IRS and the Treasury Department believe that the better view, taking into account various policies, is to support the treatment of inbound transactions as terminations. For example, such treatment may prevent the importation of a tax attribute that was generated offshore. Concerns over such attribute importation are similar to those that were addressed in §1.367(b)-3(e) and (f) and section 362(e). In addition, treating inbound asset transactions as terminations is consistent with the results that would obtain if the foreign currency gain or loss attributable to the QBU were taken into account under section 988, rather than section 987. The IRS and the Treasury Department acknowledge, however, that other policies may support the position that such inbound transactions should not be terminations. One of the reasons the proposed regulations treat certain section 381 transactions as terminations is because amounts taken into account under section 987 (that is, section 987 taxable income or loss, and section 987 gain or loss) generally become subject to a lesser degree of U.S. taxation after the section 381 transaction than was the case before the transaction (that is, when the section 987 QBU goes from being owned by a domestic corporation to being owned by a foreign corporation). This is not the case in certain inbound transactions because amounts taken into account under section 987 are generally subject to a greater degree of U.S. taxation after the inbound transaction (when the section 987 QBU is owned by a domestic corporation) than was the case before the transaction (when the section 987 QBU was owned by a foreign corporation). The IRS and the Treasury Department request comments on whether it is appropriate to treat these inbound asset transactions as terminations. Such comments should take into account the policy concerns discussed in this preamble. 4. Section 351 exchanges and transactions within a consolidated group. The proposed regulations provide that a termination occurs when the owner of a section 987 QBU transfers the QBU to another corporation in exchange for stock in a transaction qualifying under section 351. The termination occurs because the owner no longer has a section 987 QBU. The IRS and the Treasury Department are studying ways to apply the intercompany transaction rules of §1.1502-13 to section 987 transactions within a consolidated group. For example, the IRS and the Treasury Department are considering whether transfers qualifying under section 351 which would trigger a remittance or termination under the proposed regulations should qualify for deferral under §1.1502-13. The IRS and the Treasury Department request comments on the interplay between §1.1502-13 and the proposed regulations and the timing of the inclusion of the deferred section 987 gain or loss. I. Section 1.987-9 Recordkeeping Rules. Given the detailed nature of the calculations required under these regulations, §1.987-9 articulates the records that taxpayers must keep. A taxpayer must keep such records as are sufficient to establish the section 987 QBU’s section 987 taxable income or loss, its section 987 gain or loss, and the transition method used for section 987 QBUs under §1.987-10. Section 1.987-9(b) lists supplemental records that must be maintained. J. Section 1.987-10 Transition Rules. The transition rules of §1.987-10 apply to a taxpayer that is the owner of a section 987 QBU on the transition date. Such a taxpayer must transition to the foreign exchange exposure pool method of these regulations whether or not such taxpayer made determinations required under section 987 in prior years. A taxpayer that failed to make required determinations under section 987 in prior years or that used an unreasonable method in prior years can only use the fresh start transition method of §1.987-10(c)(4) as described in this preamble. Generally, use of the 1991 proposed section 987 regulations method (see, Examples 1 and 3 of §1.987-10(d)) or an “earnings only” section 987 method (see, Example 2 of §1.987-10(d)) will be considered a reasonable method for purposes of §1.987-10. However, for example, the recognition of section 987 gain or loss with respect to stock under any method, where the gain or loss does not reflect economic gain or loss derived from the movements in exchange rates, will be carefully scrutinized by the IRS and may be considered unreasonable based on the facts and circumstances of the particular case. The transition date is the first day of the first taxable year to which these section 987 regulations apply. Comments are requested on the application of these transition rules to partnerships which were, under the current proposed regulations, treated as qualified business units for purposes of section 987. Comments are also requested on the treatment of qualified business units of such partnerships. Generally, §1.987-10(c) allows a taxpayer to transition to the foreign exchange exposure pool method set forth in these regulations under one of two methods (the “deferral transition method” or the “fresh start transition method”). Under the conformity rules of §1.987-10(c)(2), this election must be applied with respect to all members that file a consolidated return with the taxpayer and any controlled foreign corporation as defined in section 957 in which the taxpayer owns more than 50 percent of the voting power or stock (as determined in section 957(a)). This conformity rule is necessary to prevent taxpayers and certain related entities from taking inconsistent positions with respect to qualified business units which have unrecognized section 987 gains and losses. The IRS and the Treasury Department request comments on concerns that may arise by the inclusion of certain controlled foreign corporations in the conformity rule. Under the deferral transition method of §1.987-10(c)(3), section 987 gain or loss is determined under the taxpayer’s prior section 987 method on the transition date as if all qualified business units of the taxpayer terminated on the last day of the taxable year preceding the transition date. The deemed termination is solely for purposes of measuring section 987 gain or loss in order to transition to the foreign exchange exposure pool method and does not apply for any other purpose. Section 987 gain or loss determined on the deemed termination is not immediately recognized. Rather, it is deferred by treating it as net unrecognized section 987 gain or loss of the relevant section 987 QBU. Such gain or loss will be recognized under the remittance rules of §1.987-5 for periods after the transition date. The owner of a qualified business unit that is deemed to terminate under these rules is treated as having transferred all of the assets and liabilities attributable to the qualified business unit to a new section 987 QBU on the transition date. In order to avoid double counting, §1.987-10(c)(3)(ii) provides that the exchange rates used to determine the amount of an asset or liability transferred from the owner to the new section 987 QBU on the transition date (that is, for purposes of making later calculations under §1.987-4) is determined with reference to the historic exchange rates on the day the asset was acquired or liability entered into by the qualified business unit deemed terminated. That exchange rate is then adjusted to take into account an allocation of section 987 gain or loss determined under the deferral transition method. If the taxpayer is not able to trace an historic exchange rate to a particular asset or liability, then the exchange rate must be determined under a reasonable allocation method, consistently applied, that takes into account an allocation of the aggregate basis and an allocation of the deferred section 987 gain or loss. Under the fresh start transition method of §1.987-10(c)(4), on the transition date all qualified business units of the taxpayer subject to section 987 are deemed terminated on the last day of the taxable year preceding the transition date. As under the deferral transition method, this deemed termination is solely for purposes of transitioning to the foreign exchange exposure pool method under section 987 and does not apply for any other purpose. Under the fresh start transition method, no section 987 gain or loss is determined or recognized on such deemed termination. Rather, the exchange rates used to determine the total amount of assets and liabilities deemed transferred from the owner to the section 987 QBU for the section 987 QBU’s first taxable year are determined solely with reference to the historic exchange rates on the day the assets were acquired or liabilities entered into by the qualified business unit that was deemed terminated. Like the deferral transition method, if the taxpayer is not able to trace an exchange rate to a particular asset or liability, then the exchange rate must be determined under a reasonable allocation method, consistently applied, that takes into account the aggregate basis of the QBU’s assets (and amount of liabilities). The fresh start method is designed to prevent recognition of non-economic currency gain or loss with respect to unremitted assets that are attributable to the qualified business unit. In the first taxable year when the foreign exchange exposure pool method applies, the deemed contribution of marked assets to a section 987 QBU at the historic exchange rate when originally acquired potentially gives rise to section 987 gain or loss while the historic assets (also translated at the historic exchange rate) will not. The transition method adopted by the taxpayer must be disclosed in accordance with the rules provided in §1.987-10(c)(6). Proposed Effective Date These regulations are proposed to be effective as follows. These regulations shall generally apply to taxable years beginning one year after the first day of the first taxable year following the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. A taxpayer may elect to apply these regulations to taxable years beginning after the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. Such election is binding on all members that file a consolidated return with the taxpayer and any controlled foreign corporation, as defined in section 957, in which the taxpayer owns more than 50 percent of the voting power or stock (as determined in section 957(a)). Pending finalization, the IRS and the Treasury Department would consider positions consistent with these proposed regulations to be reasonable constructions of the statute. Special Analyses It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. It is hereby certified that the collection of information contained in this regulation will not have a significant economic impact on a substantial number of small entities. Accordingly, a regulatory flexibility analysis is not required. The proposed section 987 regulations will generally only affect large United States corporations with business units operating in foreign jurisdictions. Thus, the number of affected small entities will not be substantial and any economic impact on those entities in complying with the collection of information would be minimal. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small businesses. Comments and Public Hearing Before the proposed regulations are adopted as final regulations, consideration will be given to any written (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. The IRS and the Treasury Department request comments on the clarity of the proposed rules and how they can be made easier to understand. All comments will be available for public inspection and copying. A public hearing has been scheduled for November 21, 2006, beginning at 10 a.m. in the Auditorium, Internal Revenue Service, New Carrollton Federal Building, 5000 Ellin Road, Lanham, MD 20706. In addition, all visitors must present photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble. The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments must submit electronic or written comments by December 6, 2006 and an outline of the topics to be discussed and time to be devoted on each topic (a signed original and eight (8) copies) by October 31, 2006. A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will be available free of charge at the hearing. Withdrawal of Notice of Proposed Rulemaking Accordingly, under the authority of 26 U.S.C. 7805, the notice of proposed rulemaking (REG-208270-86) that was published in the Federal Register on September 25, 1991 (56 FR 48457) is withdrawn. Proposed Amendment to the Regulations Accordingly, 26 CFR part 1 is proposed to be amended as follows: PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 987, 989(c), 6601 and 7805 * * * Par. 2. Section 1.861-9T is amended as follows: 1. Paragraph (g)(2)(ii)(A)(1) is revised. 2. Paragraph (g)(2)(vi) is added. The revisions read as follows: §1.861-9T Allocation and apportionment of interest expense (temporary). * * * * * (g) * * * (2) * * * (ii)* * *(A) * * * (1) Section 987 QBU. In the case of a section 987 QBU, the tax book value shall be determined by applying the rules of paragraphs (g)(2)(i) and (3) of this section to the beginning of year and end of year functional currency amount of assets. The beginning of year functional currency amount of assets shall be determined by reference to the functional currency amount of assets computed under §1.987-4(d)(1)(i)(B) and (e) on the last day of the preceding taxable year. The end of year functional currency amount of assets shall be determined by reference to the functional currency amount of assets computed under §1.987-4(d)(1)(i)(A) and (e) on the last day of the current taxable year. The beginning of year and end of year functional currency amount of assets, as so determined within each grouping must then be averaged as provided in paragraph (g)(2)(i) of this section. * * * * * (vi) Effective date. Generally, paragraph (g)(2)(ii)(A)(1) of this section shall apply to taxable years beginning one year after the first day of the first taxable year following the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. If a taxpayer makes an election under §1.987-11(b), then the effective date of paragraph (g)(2)(ii)(A)(1) of this section with respect to the taxpayer shall be consistent with such election. * * * * * Par. 3. Section 1.985-1 is amended as follows: 1. Paragraph (d)(2), second sentence; and paragraph (f), Example 9 and Example 10(i), ninth sentence are revised. 2. Paragraph (f), Example 11 is removed. 3. Paragraph (f), Example 12 is redesignated as Example 11. 4. Paragraph (g) is added. The revisions and addition read as follows: §1.985-1 Functional currency. * * * * * (d) * * * (2) * * *The amount of income or loss or earnings and profits (or deficit in earnings and profits) of each QBU in its functional currency shall then be translated into the foreign corporation’s functional currency under the principles of section 987. * * * * * (f) Examples. * * * Example (9). (i) The facts are the same as in Example (7). In addition, assume that in 1987 branch A has items of earnings of 100 FC and branch B has items of earnings of 100 LC as determined under section 987. S translates branch A’s and branch B’s items of earnings and profits into its functional currency under the principles of section 987. Example (10). (i) * * * Assume that B’s items of income of 200 DCs when properly translated under the principles of section 987 is equal to 100LCs. * * * * * * * * (g) Effective date. Generally, the revisions to the second sentence of paragraph (d)(2), Example 9, and Example 10 shall apply to taxable years beginning one year after the first day of the first taxable year following the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. If a taxpayer makes an election under §1.987-11(b), then the effective date of these revisions with respect to the taxpayer shall be consistent with such election. Par. 4. Section 1.985-5 is revised to read as follows: §1.985-5 Adjustments required upon change in functional currency. (a) In general. This section applies in the case of a taxpayer, qualified business unit (QBU) or section 987 QBU as defined in §1.987-1(b)(2) changing from one functional currency (old functional currency) to another functional currency (new functional currency). A taxpayer, QBU, or section 987 QBU subject to the rules of this section shall make the adjustments set forth in the 3-step procedure described in paragraphs (b) through (e) of this section. Except as otherwise provided in this section, the adjustments shall be made on the last day of the taxable year ending before the year of change as defined in §1.481-1(a)(1). Gain or loss required to be recognized under paragraphs (b), (d)(2), (e)(2), and (e)(4)(iii) of this section is not subject to section 481 and, therefore, the full amount of the gain or loss must be included in income or earnings and profits on the last day of the taxable year ending before the year of change. Except as provided in §1.985-6, a QBU or section 987 QBU with a functional currency for its first taxable year beginning in 1987 that is different from the currency in which it had kept its books and records for United States accounting and tax accounting purposes for its prior taxable year shall apply the principles of this section for purposes of computing the relevant functional currency items, such as earnings and profits, basis of an asset, and amount of a liability, as of the first day of a taxpayer’s first taxable year beginning in 1987. However, a QBU that changes to the dollar pursuant to §1.985-1(b)(2) after 1987 shall apply §1.985-7. (b) Step 1 Taking into account exchange gain or loss on certain section 988 transactions. The taxpayer, QBU or section 987 QBU shall recognize or otherwise take into account for all purposes of the Internal Revenue Code the amount of any unrealized exchange gain or loss attributable to a section 988 transaction (as defined in section 988(c)(1)(A), (B), and (C)) that, after applying section 988(d), is denominated in terms of or determined by reference to the new functional currency. The amount of such gain or loss shall be determined without regard to the limitations of section 988(b) (that is, whether any gain or loss would be realized on the transaction as a whole). The character and source of such gain or loss shall be determined under section 988. (c) Step 2 Determining the new functional currency basis of property and the new functional currency amount of liabilities and any other relevant items. Except as otherwise provided in this section, the new functional currency adjusted basis of property and the new functional currency amount of liabilities and any other relevant items (for example, items described in section 988(c)(1)(B)(iii)) shall equal the product of the amount of the old functional currency adjusted basis or amount multiplied by the new functional currency/old functional currency spot exchange rate on the last day of the taxable year ending before the year of change (spot rate). (d) Step 3A Additional adjustments that are necessary when a QBU or section 987 QBU changes functional currency —(1) QBU changing to a functional currency other than the owner’s functional currency—(i) Rule. If a QBU or section 987 QBU changes to a functional currency other than the owner’s functional currency, the owner and section 987 QBU shall make the adjustments set forth in either paragraph (d)(1)(ii) or (d)(1)(iii) of this section for purposes of section 987. (ii) Where prior to the change the section 987 QBU and owner had different functional currencies. If the section 987 QBU and the owner had different functional currencies prior to the change, the owner and section 987 QBU shall make the following adjustments in the year of change. (A) Determining the owner functional currency net value of the section 987 QBU under §1.987-4(d)(1)(i)(B)—(1) Historic items. For purposes of determining the owner functional currency net value of the section 987 QBU for the year of change under §1.987-4(d)(1)(i)(B), the owner or section 987 QBU shall first translate the section 987 historic items from the QBU’s old functional currency into its owner’s functional currency using the historic exchange rate as defined in §1.987-1(c)(3). The owner or section 987 QBU shall then translate the section 987 historic items as defined in §1.987-1(e) from the owner’s functional currency into the QBU’s new functional currency using the spot exchange rate between the section 987 QBU’s new functional currency and the owner’s functional currency on the last day of the taxable year ending before the year of change. (2) Marked items. For purposes of determining the owner functional currency net value of the section 987 QBU for the year of change under §1.987-4(d)(1)(i)(B), the owner or section 987 QBU shall translate the section 987 QBU’s section 987 marked items as defined in §1.987-1(d) from the section 987 QBU’s old functional currency into the QBU’s new functional currency using the new functional currency/old functional currency spot exchange rate on the last day of the taxable year ending before the year of change. (B) Net unrecognized section 987 gain or loss. No adjustment to the owner’s net unrecognized section 987 gain or loss is necessary. (iii) Where prior to the change the QBU and the taxpayer had the same functional currency. If a QBU with the same functional currency of the taxpayer is changing to a new functional currency different from the taxpayer, and as a result of the change the taxpayer will be an owner of a section 987 QBU (see §1.987-1), the taxpayer and section 987 QBU shall become subject to section 987 for the year of change and subsequent years. (2) Section 987 QBU changing to the owner’s functional currency. If a section 987 QBU changes its functional currency to its owner’s functional currency, the section 987 QBU shall be treated as if it terminated on the last day of the taxable year ending before the year of change. See §§1.987-5 and 1.987-8 for the effect of a termination. (e) Step 3B Additional adjustments that are necessary when a taxpayer/owner changes functional currency (1) Corporations. The amount of a corporation’s new functional currency earnings and profits and the amount of its new functional currency paid-in capital shall equal the product of the old functional currency amounts of such items multiplied by the spot rate. The foreign income taxes and accumulated profits or deficits in accumulated profits of a foreign corporation that were maintained in foreign currency for purposes of section 902 and that are attributable to taxable years of the foreign corporation beginning before January 1, 1987, also shall be translated into the new functional currency at the spot rate. (2) Collateral consequences to a United States shareholder of a corporation changing to the United States dollar as its functional currency. A United States shareholder (within the meaning of section 951(b) or section 953(c)(1)(A)) of a controlled foreign corporation (within the meaning of section 957 or section 953(c)(1)(B)) changing its functional currency to the dollar shall recognize foreign currency gain or loss computed under section 986(c) as if all previously taxed earnings and profits, if any, (including amounts attributable to pre-1987 taxable years that were translated from dollars into functional currency in the foreign corporation’s first post-1986 taxable year) were distributed immediately prior to the change. Such a shareholder shall also recognize gain or loss attributable to the corporation’s paid-in capital to the same extent, if any, that such gain or loss would be recognized under the regulations under section 367(b) if the corporation was liquidated completely. (3) Taxpayers that are not corporations. [Reserved]. (4) Adjustments to a section 987 QBU’s balance sheet and net accumulated unrecognized section 987 gain or loss when an owner changes functional currency (i) Owner changing to a functional currency other than the section 987 QBU’s functional currency. If an owner changes to a functional currency that differs from the functional currency of its section 987 QBU, the owner shall make the following adjustments in the year of change. (A) Determining the owner functional currency net value of the section 987 QBU under §1.987-4(d)(1)(i)(B)—(1) Historic items. For purposes of determining the owner functional currency net value of the section 987 QBU for the year of change under §1.987-4(d)(1)(i)(B), the owner shall first translate the QBU’s section 987 historic items into the owner’s old functional currency at the historic exchange rate as defined in §1.987-1(c)(3). The owner shall then translate the section 987 historic items into its new functional currency using the new functional currency/old functional currency spot rate on the last day of the taxable year ending before the year of change. (2) Marked items. For purposes of determining the owner functional currency net value of the section 987 QBU for the year of change under §1.987-4(d)(1)(i)(B), the owner or section 987 QBU shall translate the QBU’s section 987 marked items from the owner’s old functional currency into the owner’s new functional currency using the new functional currency/old functional currency spot exchange rate on the last day of the taxable year ending before the year of change. (B) Translation of net unrecognized section 987 gain or loss. The owner shall translate any net unrecognized section 987 gain or loss determined under §1.987-4 from its old functional currency into its new functional currency using the new functional currency/old functional currency spot exchange rate on the last day of the taxable year ending before the year of change. (ii) Taxpayer with the same functional currency as its QBU changing to a different functional currency. If a taxpayer with the same functional currency as its QBU changes to a new functional currency and as a result of the change the taxpayer will be an owner of a section 987 QBU (see §1.987-1), the taxpayer and section 987 QBU shall become subject to section 987 for the year of change and subsequent years. (iii) Owner changing to the same functional currency as the section 987 QBU. If an owner changes to the same functional currency as its section 987 QBU, such section 987 QBU shall be treated as if it terminated on last day of the taxable year ending before the year of change. See §§1.987-5 and 1.987-8 for the effect of a termination. (f) Examples. The provisions of this section are illustrated by the following example: Example. S, a calendar year foreign corporation, is wholly owned by domestic corporation P. The Commissioner granted permission to change S’s functional currency from the LC to the FC beginning January 1, 1993. The LC/FC exchange rate on December 31, 1992, is 1 LC/2 FC. The following shows how S must convert the items on its balance sheet from the LC to the FC. 1:2 LC FC Assets: Cash on hand 40,000 80,000 Accounts Receivable 10,000 20,000 Inventory 100,000 200,000 100,000 FC Bond (100,000 LC historical basis) fn1 50,000 100,000 Fixed assets: Property 200,000 400,000 Plant 500,000 1,000,000 Accumulated Depreciation (200,000) (400,000) Equipment 1,000,000 2,000,000 Accumulated Depreciation (400,000) (800,000) Total Assets 1,300,000 2,600,000 Liabilities: Accounts Payable 50,000 100,000 Long-term Liabilities 400,000 800,000 Paid-in-Capital 800,000 1,600,000 Retained Earnings fn2 50,000 100,000 Total Liabilities and Equity 1,300,000 2,600,000 fn1 Under paragraph (b) of this section, S will recognize a 50,000 LC loss (100,000 LC basis - 50,000 LC value) on the bond resulting from the change in functional currency. Thus, immediately before the change, S’s basis in the FC bond (taking into account the loss) is 50,000 LC. fn2 The amount of S’s LC retained earnings reflects the 50,000 LC loss on the bond. (g) Effective date. Generally, this regulation shall apply to taxable years beginning one year after the first day of the first taxable year following the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. If a taxpayer makes an election under §1.987-11(b), then the effective date of this regulation with respect to the taxpayer shall be consistent with such election. Par. 5. Sections 1.987-1 through 1.987-4 and §§1.987-6 through 1.987-11 are added and §1.987-5 is revised to read as follows: §1.987-1 Scope, definitions and special rules. (a) In general. These regulations provide rules for determining the taxable income or loss of a taxpayer with respect to a section 987 qualified business unit (section 987 QBU) as defined in paragraph (b)(2) of this section. Further, these regulations provide rules for determining the timing, amount, character and source of section 987 gain or loss recognized with respect to a section 987 QBU. This section addresses the scope of these regulations and provides certain definitions and special rules. Section 1.987-2 provides rules for attributing assets and liabilities and items of income, gain, deduction, and loss to an eligible QBU and a section 987 QBU. It also provides rules regarding transfers and the translation of items transferred to a section 987 QBU. Section 1.987-3 provides rules for determining and translating the section 987 taxable income or loss of a taxpayer with respect to a section 987 QBU. Section 1.987-4 provides rules for determining net unrecognized section 987 gain or loss. Section 1.987-5 provides rules regarding the recognition of section 987 gain or loss. Section 1.987-6 provides rules regarding the character and source of section 987 gain or loss. Section 1.987-7 provides rules with respect to partnerships and rules necessary to coordinate the provisions of section 987 with subchapter K. Section 1.987-8 provides rules regarding the termination of a section 987 QBU. Section 1.987-9 provides rules regarding the recordkeeping required under section 987. Section 1.987-10 provides transition rules. Section 1.987-11 provides the effective date of these regulations. (b) Scope of section 987 and definitions—(1) Taxpayers subject to section 987—(i) In general. Except as provided in paragraphs (b)(1)(ii) and (iii) of this section, an individual or corporation is subject to section 987 if such person is an owner (as defined in paragraphs (b)(4) and (5) of this section) of an eligible QBU (as defined in paragraph (b)(3) of this section) that is a section 987 QBU (as defined in paragraph (b)(2) of this section). Such individual or corporation, and any section 987 QBU owned by such person, must comply with these regulations. (ii) De minimis rule for certain indirectly owned section 987 QBUs. An individual or corporation that owns a section 987 QBU indirectly through a section 987 partnership may elect not to apply these regulations for purposes of taking into account the section 987 gain or loss of such section 987 QBU if the individual or corporation owns, directly or indirectly, less than five percent of either the total capital or the total profits interest in the section 987 partnership as determined on the date of acquisition of such interest or on the date such interest is increased or decreased. For purposes of this paragraph (b)(1)(ii), ownership of a capital or profits interest in a partnership shall be determined in accordance with the rules for constructive ownership of stock provided in section 267(c), other than section 267(c)(3). See §1.987-3 for purposes of determining the section 987 taxable income or loss attributable to such section 987 QBU. (iii) Inapplicability to certain entities. These regulations do not apply to banks, insurance companies and similar financial entities (including, solely for purposes of section 987, leasing companies, finance coordination centers, regulated investment companies and real estate investment trusts). Further, these rules do not apply to trusts, estates and S corporations. (2) Definition of a section 987 QBU—(i) In general. A section 987 QBU is an eligible QBU, as defined in paragraph (b)(3) of this section, that has a functional currency different from its owner. The functional currency of an eligible QBU shall be determined under §1.985-1, taking into account all of the QBU’s activities before the application of §1.987-7. (ii) Section 987 QBU grouping election—(A) In general. Except as provided in paragraphs (b)(2)(ii)(B)(1) through (3) of this section, an owner may elect pursuant to paragraph (f) of this section to treat, solely for purposes of section 987, all section 987 QBUs with the same functional currency as a single section 987 QBU. (B) Special grouping rules for section 987 QBUs owned indirectly through a partnership—(1) In general. An owner may elect to treat all section 987 QBUs with the same functional currency owned indirectly though a single section 987 partnership as a single section 987 QBU. (2) Election not available to group section 987 QBUs owned indirectly through different partnerships. An owner cannot elect to treat multiple section 987 QBUs with the same functional currency as a single section 987 QBU if such QBUs are owned indirectly through different section 987 partnerships. (3) Election not available to group section 987 QBUs owned directly and indirectly. An owner cannot elect to treat multiple section 987 QBUs with the same functional currency owned directly, and indirectly through a section 987 partnership, as a single section 987 QBU. (3) Definition of an eligible QBU—(i) In general. The term eligible QBU means activities of an individual, corporation, partnership, or an entity disregarded as an entity separate from its owner for U.S. Federal income tax purposes (DE), if— (A) The activities constitute a trade or business as defined in §1.989(a)-1(c); (B) A separate set of books and records is maintained as defined in §1.989(a)-1(d) with respect to the activities, and assets and liabilities used in conducting such activities are reflected on such books and records under §1.987-2(b); and (C) The activities are not subject to the Dollar Approximate Separate Transactions Method (DASTM) rules of §1.985-3. (ii) Exclusion of DEs and certain QBUs. A DE itself is not an eligible QBU (even though a DE may have activities that qualify as an eligible QBU). In addition, an eligible QBU shall include a QBU defined in §1.989(a)-1(b) only if the requirements contained in paragraphs (b)(3)(i)(A) through (C) of this section are satisfied with respect to such QBU. Thus, for example, neither a corporation nor a partnership itself is an eligible QBU (even though a corporation and a partnership may have activities that qualify as an eligible QBU). (4) Definition of the term “owner”. For purposes of section 987, only an individual or corporation may be an owner of an eligible QBU. An individual or corporation is an owner of an eligible QBU if— (i) Direct ownership. The individual or corporation is the tax owner of the assets and liabilities of an eligible QBU as defined in paragraph (b)(3) of this section; or (ii) Indirect ownership. In the case of an individual or corporation that is a partner in a partnership, the individual or corporation is allocated, under §1.987-7, all or a portion of the assets and liabilities of an eligible QBU of such partnership. (5) Exception with respect to an eligible QBU or section 987 QBU of an owner. The term owner for section 987 purposes does not include an eligible QBU or a section 987 QBU of an owner. For example, a section 987 branch, as defined in paragraph (b)(6)(i) of this section is not an owner of another section 987 branch, regardless of its functional currency. (6) Other definitions. Solely for purposes of section 987, the following definitions shall apply. (i) Section 987 branch. A section 987 branch is an eligible QBU of an individual, partnership, DE, or corporation, all or a portion of which is a section 987 QBU. Assets and liabilities of an eligible QBU of a partnership that are allocated to a partner under §1.987-7 are considered to be a section 987 QBU of such partner, provided such partner has a functional currency different from that of such eligible QBU. (ii) Section 987 partnership. A section 987 partnership is a partnership that has one or more section 987 branches. (iii) Section 987 DE. A section 987 DE is a DE that has one or more section 987 branches. (7) Examples. The following examples illustrate the principles of paragraph (b) of this section. Except as otherwise provided, the following facts are assumed for purposes of these examples. X is a domestic corporation, has the U.S. dollar as its functional currency, and uses the calendar year as its taxable year. Business A and Business B are eligible QBUs, maintain books and records that are separate from the books and records of the entity that owns such eligible QBUs, and have the euro and the Japanese yen, respectively, as their functional currencies. Finally, DE1 and DE2 are entities that are disregarded as entities separate from their owner for U.S. tax purposes, have no assets or liabilities, and conduct no activities. Example 1. (i) Facts. X owns Business A and the interests in DE1. DE1 maintains a separate set of books and records that are kept in British pounds. DE1 owns British pounds and 100% of the stock of a foreign corporation, FC. DE1 is liable on a pound-denominated obligation to a lender that was incurred to acquire the stock of FC. The FC stock, the pounds, and the liability incurred to acquire the FC stock are recorded on DE1’s separate books and records. DE1 has no other assets or liabilities and conducts no activities (other than holding the FC stock and servicing its liability). (ii) Analysis. (A) Pursuant to paragraph (b)(4)(i) of this section, X is the direct owner of Business A because it is the tax owner of the assets and liabilities of such business. Because Business A is an eligible QBU with a functional currency that is different from the functional currency of its owner, X, Business A is a section 987 QBU, as defined in paragraph (b)(2) of this section. As a result, X and its section 987 QBU, Business A, are subject to section 987. (B) Holding the stock of FC and pounds, and servicing a single liability, does not constitute a trade or business within the meaning of §1.989(a)-1(c). Because the activities of DE1 do not constitute a trade or business within the meaning of §1.989(a)-1(c), such activities are not an eligible QBU. In addition, pursuant to paragraph (b)(3)(ii) of this section, DE1 is not an eligible QBU. As a result, neither DE1 nor its activities qualify as a section 987 QBU of X. Therefore, neither the activities of DE1 nor DE1 are subject to section 987. For the foreign currency treatment of payments on DE1’s pound-denominated liability, see §§1.987-2(b)(4) and 1.988-1(a)(4). Example 2. (i) Facts. X owns the interests in DE1. DE1 owns Business A and the interests in DE2. The only activities of DE1 are Business A activities and holding the interests in DE2. DE2 owns Business B and Business C. For purposes of this example, Business B does not maintain books and records that are separate from its owner, DE2. Instead, the activities of Business B are reflected on the books and records of DE2, which are maintained in Japanese yen. In addition, Business C has the U.S. dollar as its functional currency, maintains books and records that are separate from the books and records of DE2, and is an eligible QBU. (ii) Analysis. (A) Pursuant to paragraph (b)(3)(ii) of this section, DE1 and DE2 are not eligible QBUs. Pursuant to paragraph (b)(3)(i) of this section, the Business B and Business C activities of DE2, and the Business A activities of DE1, are eligible QBUs. Moreover, pursuant to paragraph (b)(4) this section, DE1 is not the owner of the Business A, Business B, or Business C eligible QBUs, and DE2 is not the owner of the Business B or Business C eligible QBUs. Instead, pursuant to paragraph (b)(4)(i) of this section, X is the direct owner of the Business A, Business B, and Business C eligible QBUs. (B) Because Business A and Business B are eligible QBUs with functional currencies that are different than the functional currency of X, Business A and Business B are section 987 QBUs as defined in paragraph (b)(2) of this section. Therefore, X, and these QBUs, are subject to section 987. Under paragraph (b)(6)(iii) of this section, DE1 and DE2 are section 987 DEs. (C) The Business C eligible QBU has the same functional currency as X. Therefore, the Business C eligible QBU is not a section 987 QBU. As a result, X is not subject to section 987 with respect to its Business C eligible QBU. Example 3. (i) Facts. X owns DE1. DE1 owns Business A and Business B. For purposes of this example, assume Business B has the euro as its functional currency. (ii) Analysis. (A) Pursuant to paragraph (b)(3)(ii) of this section, DE1 is not an eligible QBU. Moreover, pursuant to paragraph (b)(4) of this section, DE1 is not the owner of the Business A or Business B eligible QBUs. Instead, pursuant to paragraph (b)(4)(i) of this section, X is the direct owner of the Business A and Business B eligible QBUs. (B) Business A and Business B constitute two separate eligible QBUs with the euro as their respective functional currency. Accordingly, Business A and Business B are section 987 QBUs of X. X may elect to treat Business A and Business B as a single section 987 QBU pursuant to paragraph (b)(2)(ii)(A) of this section. If such election is made, pursuant to paragraph (b)(4)(i) of this section, X is the direct owner of the Business AB section 987 QBU that includes the activities of both the Business A section 987 QBU and the Business B section 987 QBU. In addition, pursuant to paragraph (b)(4) of this section, DE1 is not treated as the owner of the Business AB section 987 QBU. X, and its AB section 987 QBU, are subject to section 987. Under paragraph (b)(6)(iii) of this section, DE1 is a section 987 DE. Example 4. (i) Facts. X is a partner in P, a partnership. FC, a controlled foreign corporation (as defined in section 957(a)) of X with the Japanese yen as its functional currency, is the only other partner in P. P owns DE1 and Business A. DE1 owns Business B. (ii) Analysis. (A) Pursuant to paragraph (b)(3)(ii) of this section, P and DE1 are not eligible section 987 QBUs. Moreover, pursuant to paragraph (b)(4) of this section, neither P nor DE1 is the owner of the Business A eligible QBU or the Business B eligible QBU for section 987 purposes. Instead, pursuant to paragraph (b)(4)(ii) of this section, X and FC are indirect owners of the Business A eligible QBU and the Business B eligible QBU to the extent they are allocated assets and liabilities of such businesses under §1.987-7. Under paragraphs (b)(6)(ii) and (iii) of this section, respectively, P is a section 987 partnership and DE1 is a section 987 DE. (B) Because Business A and Business B are eligible QBUs with a different functional currency than X, the portions of Business A and Business B allocated to X under §1.987-7 are section 987 QBUs of X. As a result, X and its section 987 QBUs are subject to section 987. (C) Because the Business A eligible QBU has a different functional currency than FC, the portion of the Business A eligible QBU that is allocated to FC under §1.987-7 is a section 987 QBU, and FC and its section 987 QBU are subject to section 987. However, the Business B eligible QBU has the same functional currency as FC. Therefore, the portion of the Business B eligible QBU that is allocated to FC, under §1.987-7, is not a section 987 QBU. As a result, FC is not subject to section 987 with respect to its Business B eligible QBU. Example 5. (i) Facts. X owns all of the interests in DE1. DE1 owns Business A. DE1 owns all of the interests in DE2. DE2 owns Business B. DE2 owns all of the interests in DE3, an entity disregarded as an entity separate from its owner. DE3 owns Business C, which is an eligible QBU with the Russian ruble as its functional currency. (ii) Analysis. Pursuant to paragraph (b)(3)(ii) of this section, DE1, DE2 and DE3 are not eligible QBUs. Pursuant to paragraph (b)(3)(i) of this section, the Business A, Business B and Business C activities are eligible QBUs. Moreover, pursuant to paragraph (b)(4) of this section, X is the direct owner of the Business A, Business B and Business C eligible QBUs. Pursuant to paragraph (b)(5) of this section, an eligible QBU is not an owner of another eligible QBU. Accordingly, the Business A eligible QBU is not the owner of the Business B eligible QBU, and the Business B eligible QBU is not the owner of the Business C eligible QBU. Since the Business A, Business B, and Business C eligible QBUs each has a different functional currency than X, such eligible QBUs are section 987 QBUs of X. As a result, X and its section 987 QBUs are subject to section 987. Under paragraphs (b)(6)(iii) of this section, DE1, DE2 and DE3 are section 987 DEs. (c) Exchange rates. Solely for purposes of section 987, the following definitions shall apply. (1) Spot rate—(i) In general. Except as otherwise provided in this section, the spot rate means the rate determined under the principles of §1.988-1(d)(1), (2) and (4) on the relevant day. (ii) Election to use a spot rate convention—(A) In general. In lieu of the spot rate determined in paragraph (c)(1)(i) of this section, an owner may elect under paragraph (f) of this section to use a spot rate convention that reasonably approximates the rate in paragraph (c)(1)(i) of this section. A spot rate convention may be determined with respect to a rate at the beginning of a reasonable period, the end of a reasonable period, an average of spot rates for a reasonable period, or by reference to spot and forward rates for a reasonable period. For example, in lieu of the spot rate determined in paragraph (c)(1)(i) of this section, the spot rate for all transactions during a monthly period can be determined pursuant to the following conventions: the spot rate at the beginning of the current month or at the end of the preceding month; the monthly average of daily spot rates for the current or preceding month; or an average of the beginning and ending spot rates for the current or preceding month. Similarly, in lieu of the spot rate determined in paragraph (c)(1)(i) of this section, the spot rate can be determined pursuant to an average of the spot rate and the 30-day forward rate on a day of the preceding month. Use of a spot rate convention that is consistent with the owner’s convention used for financial accounting purposes is presumed to reasonably approximate the rate in paragraph (c)(1)(i) of this section. The Commissioner can rebut this presumption if use of such a convention results in a significant distortion of income or loss under the facts and circumstances. (B) Election does not apply with respect to section 988 transactions. The election to use a spot rate convention set forth in paragraph (c)(1)(ii)(A) of this section does not apply to section 988 transactions of a section 987 QBU. (2) Yearly average exchange rate. Notwithstanding §1.989(b)-1, for purposes of section 987, the yearly average exchange rate is a rate determined by the owner that represents an average exchange rate for the taxable year (or, if the section 987 QBU is sold or terminated prior to the close of the taxable year, such portion of the taxable year) computed under any reasonable method. For example, an owner may determine the yearly average exchange rate based on a daily, monthly or quarterly averaging convention, whether weighted or unweighted, and may take into account forward rates for a period not to exceed three months. The method for determining the yearly average exchange rate must be consistently applied by the taxpayer. (3) Historic exchange rate—(i) In general. Except as otherwise provided in these regulations, the historic exchange rate shall be— (A) In the case of an asset that is transferred to a section 987 QBU, the spot rate as defined in paragraphs (c)(1)(i) and (ii) of this section on the day of transfer; (B) In the case of an asset that is acquired by a section 987 QBU (other than by a transfer to a section 987 QBU described in paragraph (c)(3)(i)(A) of this section), the spot rate as defined in paragraphs (c)(1)(i) and (ii) of this section on the day the asset is acquired; (C) In the case of a liability that is entered into by a section 987 QBU, the spot rate as defined in paragraphs (c)(1)(i) and (ii) of this section on the day the liability is entered into; and (D) In the case of a liability that is transferred to a section 987 QBU, the spot rate as defined in paragraphs (c)(1)(i) and (ii) of this section on the day the liability is transferred. (ii) Changed functional currency. In the case of a section 987 QBU that previously changed its functional currency, §1.985-5 shall be taken into account in determining the historic exchange rate for an item. (d) Section 987 marked item. A section 987 marked item is an asset (section 987 marked asset) or liability (section 987 marked liability) that— (1) Is reflected on the books and records of a section 987 QBU under §1.987-2(b); (2) Would be a section 988 transaction if such item were held or entered into directly by the owner of the section 987 QBU; and (3) Is not a section 988 transaction with respect to the section 987 QBU. (e) Section 987 historic item—(1) In general. A section 987 historic item is an asset (section 987 historic asset) or liability (section 987 historic liability) that— (i) Is reflected on the books and records of a section 987 QBU under §1.987-2(b); and (ii) Is not a section 987 marked item as defined in paragraph (d) of this section. (2) Example. The following example illustrates the application of paragraphs (d) and (e) of this section: Example. X is a domestic corporation with the dollar as its functional currency. X owns all the interests in UK DE, a section 987 DE that owns a section 987 branch having the pound as its functional currency. Items reflected on the branch’s balance sheet include £100 of cash, $25 dollars of cash, a building with a basis of £1,000, a truck with a basis of £75, a computer with a basis of £10, a 60 day receivable for ¥15 and a note payable of £500. Under paragraph (d) of this section, the £100 of cash and the £500 note payable are section 987 marked items. The other items are section 987 historic items under this paragraph (e). (f) Elections—(1) In general. Elections made under section 987 shall be treated as methods of accounting and, except as otherwise provided in this paragraph (f), are governed by the general rules concerning changes in methods of accounting. (2) Persons making the election—(i) In general. Except as provided in paragraphs (f)(2)(ii) and (iii) of this section, elections regarding section 987 shall be made by the owner as defined in paragraph (b)(4) of this section. (ii) Controlled foreign corporations. Where a section 987 QBU is held by a controlled foreign corporation, elections shall be made in accordance with §§1.952-2(c)(2)(iv) and 1.964-1(c) by its controlling U.S. shareholders. (iii) Foreign corporations that are not controlled foreign corporations. Where a section 987 QBU is held by a foreign corporation that is not a controlled foreign corporation, elections shall be made in accordance with the principles of §1.964-1(c) by the majority domestic corporate shareholders. (3) When elections must be made. An election under section 987 must be made with respect to a section 987 QBU for the first taxable year in which the election is relevant in determining the section 987 taxable income or loss, or section 987 gain or loss, of the section 987 QBU. (4) Manner of making elections. Elections shall be made under section 987 by attaching a statement to the timely filed tax return of the owner, or other applicable person, for the first taxable year in which the owner intends the election to be effective. The statement must be dated and titled “Election(s) Under Section 987,” must indicate the regulation section that authorizes the election(s), and must clearly describe the election(s) being made. Each section 987 election must remain a part of the books and records of the taxpayer and be available to the IRS upon request. (5) Consent of the Commissioner. Elections made in accordance with the rules of this paragraph (f) shall be considered made with the consent of the Commissioner. (6) Failure to make election. If an owner is permitted to file an election pursuant to this paragraph (f), but fails to make such election in a timely manner, the owner shall be considered to have satisfied the timeliness requirement with respect to such election if the owner is able to demonstrate to the Area Director, Field Examination, Small Business/Self Employed or the Director, Field Operations, Large and Mid-Size Business (Director) having jurisdiction of the taxpayer’s return for the taxable year, that such failure was due to reasonable cause and not willful neglect. The previous sentence shall only apply if, once the owner becomes aware of the failure, the owner attaches the election, as well as a written statement setting forth the reasons for the failure to timely comply, to an amended income tax return that amends the return to which the election should have been attached under the rules of this paragraph (f). In determining whether the owner has reasonable cause, the Director shall consider whether the taxpayer acted reasonably and in good faith. Whether the taxpayer acted reasonably and in good faith will be determined after considering all the facts and circumstances. The Director shall notify the owner in writing within 120 days of the filing if it is determined that the failure to comply was not due to reasonable cause, or if additional time will be needed to make such determination. If the Director fails to notify the owner within 120 days of the filing, the owner shall be considered to have demonstrated to the Director that such failure was due to reasonable cause and not willful neglect. (7) Revocation of election—(i) In general. Elections under section 987 cannot be revoked without the consent of the Commissioner. The Commissioner will consider allowing the revocation of an election if the taxpayer can demonstrate significantly changed circumstance or such other circumstances that in the judgment of the Commissioner clearly demonstrates a substantial non-tax business reason for revoking the election. (ii) Exception in the case of certain acquisitions. [Reserved]. §1.987-2 Attribution of items to a section 987 QBU; the definition of a transfer and related rules. (a) Scope and general principles. Paragraph (b) of this section provides rules for attributing assets and liabilities, and items of income, gain, deduction, and loss, to an eligible QBU and a section 987 QBU. Assets and liabilities are attributed to an eligible QBU, all or a portion of which is a section 987 QBU for purposes of section 987. Items of income, gain, deduction, and loss are attributed to an eligible QBU all or a portion of which is a section 987 QBU for purposes of computing the section 987 taxable income of such section 987 QBU, and of the owner of such section 987 QBU. Paragraph (c) of this section defines a transfer for purposes of section 987. Paragraph (d) of this section provides translation rules for transfers to a section 987 QBU. (b) Attribution of items to an eligible QBU—(1) General rules. Except as provided in paragraphs (b)(2) and (3) of this section, items are attributable to an eligible QBU to the extent they are reflected on the separate set of books and records, as defined in §1.989(a)-1(d), of the eligible QBU. For purposes of this section, the term “item” refers to assets and liabilities, and items of income, gain, deduction, and loss. Items that are attributed to an eligible QBU pursuant to this section must be adjusted to conform to U.S. tax principles as provided in §1.987-4(e). These attribution rules apply solely for purposes of section 987. For example, the allocation and apportionment of interest expense under section 864(e) is independent of the rules under section 987. (2) Exceptions for non-portfolio stock, interests in partnerships, and certain acquisition indebtedness—(i) General rule. Except as provided in paragraph (b)(2)(ii) of this section, the following shall not be considered to be on the books and records of a an eligible QBU: (A) Stock of a corporation (whether domestic or foreign). (B) An interest in a partnership (whether domestic or foreign). (C) A liability that was incurred to acquire the stock or an interest in a partnership described in paragraphs (b)(2)(i)(A) or (B) of this section, respectively. (D) Income, gain, deduction, or loss arising from the items described in paragraphs (b)(2)(i)(A) through (C) of this section. For example, a section 951 inclusion with respect to stock of a foreign corporation that is described in paragraph (b)(2)(i)(A) of this section shall not be considered to be on the books and records of the eligible QBU. (ii) Portfolio stock. Paragraph (b)(2)(i)(A) of this section shall not apply to stock of a corporation (whether domestic or foreign) reflected on the books and records, within the meaning of paragraph (b)(1) of this section, of an eligible QBU provided the owner of the eligible QBU owns less than 10 percent of the total voting power or value of all classes of stock of such corporation. For purposes of this paragraph (b)(2)(ii), section 318(a) shall be applied in determining ownership, except that in applying section 318(a)(2)(C), the phrase “10 percent” is used instead of the phrase “50 percent.” (3) Adjustments to items reflected on the books and records—(i) General rule. If a principal purpose of recording (or failing to record) an item on the books and records of an eligible QBU is the avoidance of U.S. tax under section 987, the Commissioner may allocate any item between or among the eligible QBU, the owner of such eligible QBU, and any other persons, entities (including disregarded entities), or other QBUs within the meaning of §1.989(a)-1(b) (including eligible QBUs). A transaction may have such a principal purpose even though the tax avoidance purpose is outweighed by other purposes when taken together. For purposes of this paragraph (b)(3)(i), relevant factors for determining whether such U.S. tax avoidance is a principal purpose of recording (or failing to record) an item on the books and records of an eligible QBU shall include, but are not limited to, the factors set forth in paragraphs (b)(3)(ii) and (iii) of this section. The presence or absence of any factor, or of a particular number of factors, is not determinative. Moreover, the weight given to any factor (whether or not set forth in paragraphs (b)(3)(ii) and (iii) of this section) depends on the particular case. (ii) Factors indicating no tax avoidance. For purposes of paragraph (b)(3)(i) of this section, relevant factors which may indicate that the recording (or failing to record) an item on the books and records of an eligible QBU does not have as a principal purpose the avoidance of U.S. tax under section 987 include the recording (or not recording) of an item: (A) For a significant and bona fide business purpose. (B) In a manner that is consistent with the economics of the underlying transaction. (C) In accordance with generally accepted accounting principles (or similar comprehensive body of professional accounting standards). (D) In a manner that is consistent with the treatment of similar items from year to year. (E) In accordance with accepted conditions or practices in the particular trade or business of the eligible QBU. (F) In a manner that is consistent with an explanation of existing internal accounting policies that is evidenced by documentation contemporaneous with the timely filing of a return for the taxable year. (G) As a result of a transaction between legal entities (that is, the transfer of an asset, or the assumption of a liability), even if such transaction is not regarded for Federal tax purposes (that is, a transaction between a DE and its owner). (iii) Factors indicating tax avoidance. For purposes of paragraph (b)(3)(i) of this section, relevant factors which may indicate that a principal purpose of recording (or failing to record) an item on the books and records of an eligible QBU is the avoidance of U.S. tax under section 987 are— (A) The presence or absence of an item on the books and records that is disregarded as transitory due to a circular flow of cash or other property; (B) The presence or absence of an item on the books and records that is the result of one or more transactions that do not have economic substance; (C) The presence or absence of an item on the books and records that results in the taxpayer (or person related to the taxpayer as defined in section 267(b) or 707(b)) having offsetting positions in the functional currency of a section 987 QBU; and (D) The absence of any or all of the factors listed in paragraphs (b)(3)(ii)(A) through (E) of this section. (4) Assets and liabilities of a partnership or DE that are not attributed to an eligible QBU. Neither a partnership nor a DE is an eligible QBU and, thus, cannot be a section 987 QBU. See §1.987-1(b)(2) and (3). As a result, a partnership or DE may own assets and liabilities that are not attributed to an eligible QBU (or a section 987 QBU) as provided under this paragraph (b) and, therefore, are not subject to section 987. For the foreign currency treatment of such assets or liabilities, see §1.988-1(a)(4). (c) Transfers to and from section 987 QBUs—(1) In general. The following rules apply for purposes of determining whether there is a transfer of an asset or a liability from the owner to a section 987 QBU, or from such section 987 QBU to the owner. These rules apply solely for purposes of section 987. (2) Disregarded transactions—(i) General rule. Solely for purposes of section 987, an asset or liability shall be treated as transferred to a section 987 QBU if, as a result of a disregarded transaction, such asset or liability is reflected on the books and records of the section 987 QBU within the meaning of paragraph (b) of this section. Similarly, an asset or liability shall be treated as transferred from a section 987 QBU if, as a result of a disregarded transaction, such asset or liability is not reflected on the books and records of the section 987 QBU within the meaning of paragraph (b) of this section. (ii) Definition of a disregarded transaction. For purposes of this section, the term disregarded transaction means a transaction that is not regarded for U.S. Federal tax purposes. For purposes of this paragraph (c), a disregarded transaction shall be treated as including the recording of an asset or liability on one set of books and records, if the recording is the result of such asset or liability being removed from another set of books and records of the same person or entity (including a DE or partnership). (iii) Items derived from disregarded transactions ignored. For purposes of section 987, disregarded transactions shall not give rise to items of income, gain, deduction, or loss that must be taken into account in determining section 987 taxable income or loss under §1.987-3. (3) Transfers of assets to and from indirectly owned section 987 QBUs—(i) Contributions to partnerships. Solely for purposes of section 987, an asset shall be treated as transferred to an indirectly owned section 987 QBU if, and to the extent, the asset is contributed to the section 987 partnership that carries on the section 987 QBU provided that immediately following such contribution, the asset is reflected on the books and records of the section 987 QBU within the meaning of paragraph (b) of this section. For purposes of this paragraph (c)(3)(i), deemed contributions under section 752 shall be disregarded. (ii) Distributions from partnerships. Solely for purposes of section 987, an asset shall be treated as transferred from an indirectly owned section 987 QBU if, and to the extent, the section 987 partnership that carries on the section 987 QBU distributes the asset to a partner provided that, immediately prior to such distribution, the asset was reflected on the books and records of such section 987 QBU within the meaning of paragraph (b) of this section. For purposes of this paragraph (c)(3)(ii), deemed distributions under section 752 shall be disregarded. (4) Transfers of liabilities to and from indirectly owned section 987 QBUs—(i) Assumptions of partner liabilities. Solely for purposes of section 987, a liability shall be treated as transferred to an indirectly owned section 987 QBU if, and to the extent, the section 987 partnership assumes such liability, provided that immediately following such assumption, the liability is reflected on the books and records of the section 987 QBU within the meaning of paragraph (b) of this section. (ii) Assumptions of partnership liabilities. Solely for purposes of section 987, a liability shall be treated as transferred from an indirectly owned section 987 QBU if, and to the extent, the owner assumes such liability of the section 987 partnership provided that immediately prior to such assumption, the liability was reflected on the books and records of the section 987 QBU within the meaning of paragraph (b) of this section. (5) Acquisitions and dispositions of interests in DEs and partnerships. Solely for purposes of section 987, an asset or liability shall be treated as transferred to a section 987 QBU if, as a result of an acquisition (including by contribution) or disposition of an interest in a section 987 partnership or section 987 DE, such asset or liability is reflected on the books and records of the section 987 QBU. Similarly, an asset or liability shall be treated as transferred from a section 987 QBU if, as a result of an acquisition or disposition of an interest in a section 987 partnership or section 987 DE, the asset or liability is not reflected on the books and records of the section 987 QBU. (6) Changes in form of ownership. For purposes of this paragraph (c), mere changes in form of ownership of an eligible QBU shall not result in a transfer to or from a section 987 QBU. Instead, the determination of whether a transfer has occurred in such case shall be made under paragraph (c)(5) of this section. For example, a transaction with respect to an eligible QBU that causes a direct owner of the eligible QBU to become an indirect owner of such eligible QBU, shall not, except to the extent provided in paragraph (c)(5) of this section, result in a transfer to or from a section 987 QBU. See for example, Rev. Rul. 99-5, 1999-1 C.B. 434, Rev. Rul. 99-6, 1999-1 C.B. 432, see §601.601(d)(2) of this chapter, and section 708 and the applicable regulations. (7) Application of general tax law principles. General tax law principles, including the circular cash flow, step-transaction, and substance-over-form doctrines, apply for purposes of determining whether there is a transfer of an asset or liability under this paragraph (c). (8) Interaction with §1.988-1(a)(10). See §1.988-1(a)(10) for rules regarding the treatment of an intra-taxpayer transfer of a section 988 transaction. (9) Examples. The following examples illustrate the principles of this paragraph (c). For purposes of these examples, it is assumed that X and Y are domestic corporations, have the dollar as their functional currency, and use the calendar year as their taxable year. It is also assumed that Business A and Business B are eligible QBUs, maintain books and records that are separate from the books and records of the entity that owns such eligible QBUs, and have the euro and the yen, respectively, as their functional currencies. Finally, it is assumed that DE1 and DE2 are entities that are disregarded as entities separate from their owner for U.S. tax purposes. For purposes of determining whether any of the transfers in these examples result in remittances, see §1.987-5. Example 1. Transfer to a directly owned section 987 QBU. (i) Facts. X owns 100 percent of the interests in DE1. DE1 owns Business A. X owns €100 that are not reflected on the books and records of Business A. Business A is in need of additional capital and, as a result, X loans the €100 to DE1 (to be used in Business A) in exchange for a note. (ii) Analysis. (A) The loan from X to DE1 is not regarded for U.S. federal tax purposes and therefore is a disregarded transaction. As a result, the Business A note held by X, and the liability of DE1 under the note, are not taken into account under this section. However, the €100 of cash that was loaned from X to DE1 (and used in Business A) pursuant to the note must be taken into account under this paragraph (c). (B) The loan of €100 from X to DE1 is a disregarded transaction and, as a result of such disregarded transaction, the €100 is reflected on the books and records of Business A. Therefore, there has been a transfer of €100 from X to Business A. See §1.988-1(a)(10)(ii) for the application of section 988 to X as a result of the loan. Example 2. Transfer to a directly owned section 987 QBU. (i) Facts. X owns Business A and Business B. X owns equipment that is used in Business A and is reflected on the books and records of Business A. Because Business A has excess manufacturing capacity and X intends to expand the manufacturing capacity of Business B, the equipment formerly used in Business A discontinues being used in Business A and begins being used in Business B. As a result of such equipment being used by Business B, the equipment is removed from the books and records of Business A, and is recorded on the books and records of Business B. (ii) Analysis. As a result of Business B using the equipment formerly used by Business A, the equipment ceases to be reflected on the books and records of Business A, and becomes reflected on the books and records of Business B. As a result, such entries constitute a disregarded transaction. Therefore, there has been a transfer of the equipment from the Business A section 987 QBU to X, and a transfer by X of such equipment to the Business B section 987 QBU. Example 3. Intercompany sale of property between two section 987 QBUs. (i) Facts. X owns DE1 and DE2. DE1 and DE2 own Business A and Business B, respectively. DE1 owns equipment that is used in Business A and is reflected on the books and records of Business A. For business reasons, DE1 sells a portion of the equipment used in Business A to DE2 for cash. The cash used by DE2 to acquire the equipment was generated by Business B and was reflected on Business B’s books and records. Following the sale, the cash and equipment will be used in Business A and Business B, respectively. As a result of such sale, the equipment is removed from the books and records of Business A, and is recorded on the books and records of Business B. Similarly, as a result of the sale, the cash is removed from the books and records of Business B, and is recorded on the books and records of Business A. (ii) Analysis. (A) The sale of equipment between DE1 and DE2 is not regarded for Federal tax purposes and therefore is a disregarded transaction. As a result, such sale is not taken into account under this section and does not give rise to an item of income, gain, deduction or loss pursuant to paragraph (c)(2)(iii) of this section. However, the cash and equipment exchanged by DE1 and DE2 in connection with the sale must be taken into account under this paragraph (c). (B) The sale of the equipment is a disregarded transaction and, as a result of such disregarded transaction, the equipment ceases to be reflected on the books and records of Business A, and becomes reflected on the books and records of Business B. Therefore, there has been a transfer of the equipment from DE1’s Business A section 987 QBU owned by X to X, and a subsequent transfer of such equipment from X to DE2’s Business B section 987 QBU, owned by X. (C) As a result of the sale of equipment (that is, the disregarded transaction), the cash proceeds cease to be reflected on the books and records of Business B, and become reflected on the books and records of Business A. Therefore, there has been a transfer of the cash from DE2’s Business B section 987 QBU owned by X to X, and a subsequent transfer of such cash from X to DE1’s Business A section 987 QBU, owned by X. Example 4. Transactions between directly and indirectly owned section 987 QBUs. (i) Facts. X owns 50% of the interest in P, a partnership. Y owns the other 50% interest in P. P owns 100% of the interests in DE1 and DE2. DE1 owns Business A and DE2 owns Business B. X and Y each have a 50% allocable share of the assets and liabilities of Business A and Business B, as determined under §1.987-7, that constitute section 987 QBUs. In connection with Business A, DE1 licenses intangible property to both DE2 and X. X enters into the license agreement in a transaction other than in its capacity as a partner of P and, therefore, the license is considered as occurring between P and one who is not a partner within the meaning of section 707(a). DE2 uses the intangible property in Business B. Pursuant to the license agreement, X and DE2 pay a €30 and €50 royalty, respectively, to DE1. (ii) Analysis. (A) The license from DE2 to DE1 is not regarded for U.S. tax purposes and, as a result, royalty payments under the license are disregarded transactions. Thus, neither the payment nor the receipt of the royalty pursuant to the license agreement gives rise to an item of income, gain, deduction or loss pursuant to paragraph (c)(2)(iii) of this section. However, the €50 of cash that is paid from DE2 to DE1 pursuant to the license agreement must be taken into account under this paragraph (c). (B) As a result of the royalty payment from DE2 to DE1, €50 ceases being reflected on the books and records of Business B, and becomes reflected on the books and records of Business A. Accordingly, there has been a transfer of €25 from the Business B section 987 QBUs of X and Y, to X and Y, respectively. Similarly, there has been a transfer of €25 from X and Y to their respective Business A section 987 QBUs. (C) The €30 royalty payment from X to DE1 is not a disregarded transaction because it is regarded for U.S. Federal tax purposes. As a result, it gives rise to an item of income and deduction that must be taken into account in computing taxable income or loss of Business A pursuant to §1.987-3. In addition, the payment does not give rise to a transfer as defined in this paragraph (c). Example 5. Acquisition of an interest in a partnership. (i) Facts. X owns 50% of the interest in P, a partnership. Y owns the other 50% interest in P. P owns Business A. X and Y each have a 50% allocable share of the assets and liabilities of Business A as determined under §1.987-7, that constitute section 987 QBUs. On December 31, year 1, Z, a domestic corporation with the dollar as its functional currency, contributes cash to P in exchange for a 20% interest in P. The cash Z contributes to P is not used in Business A and is not reflected on Business A’s books and records (but is instead reflected on P’s books and records). Immediately after Z’s contribution of cash to P, Z has a 20% allocable share of the assets and liabilities of Business A as determined under §1.987-7. In addition, immediately following such contribution X and Y each own a 40% interest in P and have a 40% allocable share of the assets and liabilities of Business A, as determined under §1.987-7, that constitute section 987 QBUs. (ii) Analysis. (A) As a result of Z’s acquisition of an interest in P, a section 987 partnership, 10% of the assets and liabilities of Business A ceased being reflected on the books and records of both X’s and Y’s section 987 QBUs. As a result, such amounts are treated as if they are transferred from such section 987 QBUs to X and Y. (B) As a result of Z’s acquisition of the interest in P, a section 987 partnership, Z was allocated 20% of the assets and liabilities of Business A. Because Z and Business A have different functional currencies, Z’s portion of the Business A assets and liabilities constitutes a section 987 QBU. Moreover, 20% of the assets and liabilities of Business A are reflected on the books and records of Z’s section 987 QBU as a result of Z’s acquisition of the interest in P. Therefore, 20% of the assets and liabilities of Business A are treated as transferred from Z to Z’s section 987 QBU. Example 6. Conversion of a DE to a partnership through a sale of an interest. (i) Facts. X owns 100% of the interests in DE1. DE1 owns Business A. On December 31, year 1, Y acquires 50% of the DE1 interests from X for cash. Immediately after such acquisition, Y has a 50% allocable share of the assets and liabilities of Business A as determined under §1.987-7. (ii) Analysis. (A) For Federal tax purposes DE1 is converted to a partnership when Y purchases the 50% interest in DE1. Y’s purchase of 50% of X’s interest in DE1 is treated as the purchase of 50% of Business A, which is treated as held directly by X for Federal tax purposes. Immediately after the deemed purchase of 50% of Business A, X and Y are treated as contributing their respective interests in Business A to a partnership. See Rev. Rul. 99-5 (situation 1), (1999-1 C.B. 434). See §601.601(d)(2) of this chapter. For purposes of this paragraph (c), these deemed transactions are not taken into account. (B) As a result of Y’s acquisition of 50% of X’s interest in DE1, a section 987 DE, 50% of the assets and liabilities of Business A ceased being reflected on the books and records of X’s section 987 QBU. As a result, such amounts are treated as if they are transferred from X’s section 987 QBU to X. (C) As a result of Y’s acquisition of 50% of the interest in DE1, a section 987 DE, Y was allocated 50% of the assets and liabilities of Business A. Because Y and Business A have different functional currencies, Y’s portion of the Business A assets and liabilities constitutes a section 987 QBU. Moreover, 50% of the assets and liabilities of Business A are reflected on the books and records of Y’s section 987 QBU as a result of Y’s acquisition of the 50% interest in DE1. Therefore, 50% of the assets and liabilities of Business A are treated as transferred by Y to Y’s section 987 QBU. Example 7. Conversion of a DE to a partnership through a contribution. (i) Facts. X owns 100% of the interests in DE1. DE1 owns Business A. On December 31, year 1, Y contributes property to DE1 in exchange for an interest in DE1. The property transferred by Y to DE1 is used in Business A and is reflected on the books and records of Business A. Immediately after such contribution, X and Y each have a 50% allocable share of the assets and liabilities of Business A as determined under §1.987-7. (ii) Analysis. (A) For Federal tax purposes DE1 is converted to a partnership when Y contributes property to DE1 in exchange for a 50% interest in DE1. Y’s contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. X is treated as contributing all of Business A to the partnership in exchange for a partnership interest. See Rev. Rul. 99-5 (situation 2), (1999-1 C.B. 434). See §601.601(d)(2) of this chapter. For purposes of this paragraph (c), these deemed transactions are not taken into account. (B) As a result of Y’s acquisition of a 50% interest in DE1, 50% of the assets and liabilities of Business A ceased being reflected on the books and records of X’s section 987 QBU, and 50% of the assets contributed by Y to DE1 are reflected on the books and records of such section 987 QBU. As a result, 50% of the Business A assets are treated as if they are transferred from X’s section 987 QBU to X. Further, 50% of the assets contributed by Y to DE1 are treated as if they are transferred by X to X’s section 987 QBU. (C) Because Y and Business A have different functional currencies, Y’s portion of the Business A assets and liabilities (including the property contributed by Y that is used in Business A) constitutes a section 987 QBU. As a result of Y’s acquisition of a 50% interest in DE1, 50% of the assets and liabilities of Business A are reflected on the books and records of Y’s section 987 QBU and, therefore, are treated as if they are transferred by Y to such section 987 QBU. Example 8. Termination of a partnership under section 708(b). (i) Facts. X owns 60% of the interest in P, a partnership. Y owns the other 40% interest in P. P owns Business A. X and Y have a 60% and 40% allocable share of the assets and liabilities of Business A, respectively, as determined under §1.987-7, that constitute section 987 QBUs. On December 31, year 1, X sells a 50% interest in P to Y. After such sale, X and Y own 10% and 90%, respectively, in P. In addition, after such sale, X and Y have a 10% and 90% allocable share of the assets and liabilities of Business A, respectively, as determined under §1.987-7. (ii) Analysis. (A) X’s sale of 50% of the interests in P to Y causes P to terminate pursuant to section 708(b). As a result of such termination, P is treated as if it contributes all of its assets and liabilities to a new partnership in exchange for an interest in the new partnership; and, immediately thereafter, P distributes 10% and 90% of the interests in the new partnership to X and Y, respectively, in liquidation of P. See §1.708-1(b)(4). For purposes of this paragraph (c), these deemed transactions are not taken into account. (B) As a result of Y’s acquisition of a 50% interest in P from X, 50% of the assets and liabilities of Business A ceased being reflected on the books and records of X’s section 987 QBU and become reflected on the books and records of Y’s section 987 QBU. As a result, 50% of the Business A assets are treated as if they are transferred from X’s section 987 QBU to X. Further, 50% of the Business A assets are treated as if they are transferred by Y to Y’s section 987 QBU. Example 9. Transfer of section 987 QBU to a partnership. (i) Facts. X owns Business A. On December 31, year 1, X and Y form P, a partnership. X transfers Business A to P in exchange for a 50% interest in P. Y transfers property to P in exchange for the other 50% interest in P. The property Y transfers to P is not used in Business A and is not reflected on the books and records of Business A (but is instead reflected on the books and records of P). After the formation of P, Business A continues to be an eligible QBU. In addition, after the formation of P, X and Y each have a 50% allocable share of the assets and liabilities of Business A, respectively, as determined under §1.987-7. (ii) Analysis. As a result of X contributing Business A to P, 50% of the assets and liabilities of Business A ceased being reflected on the books and records of X’s section 987 QBU, and became reflected on the books and records of Y’s section 987 QBU. As a result, 50% of the Business A assets are treated as if they are transferred from X’s section 987 QBU to X. Further, 50% of the Business A assets are treated as if they are transferred from Y to Y’s section 987 QBU. Example 10. Contribution of assets to a corporation. (i) Facts. X owns Business A. On December 31, year 1, X forms Z, a domestic corporation. X and Z do not file a consolidated tax return. X contributes 50% of its Business A assets and liabilities to Z in exchange for 100% of the stock of Z. The Z stock is recorded on the books and records of Business A. After the contribution, X continues to operate Business A, and Business A continues to maintain separate books and records from X. (ii) Analysis. Even though the Z stock is recorded on the books and records of Business A, it is not reflected on the books and records for purposes of section 987 pursuant to paragraph (b)(2) of this section. As a result, there has been a transfer of 50% of the assets and liabilities of Business A to X, and a subsequent transfer of such assets and liabilities to Z. The answer would be the same even if X and Z filed a consolidated return. Example 11. Transfers pursuant to general tax principles. (i) Facts. X owns 100 percent of the stock of Y. Y owns 100 percent of the interests in DE1. DE1 owns Business A. X owns €100. Because Business A is in need of additional capital, X transfers the €100 to Y as a contribution to capital and, as a result of such transfer, Business A records €100 on its separate books and records. Y did not record the €100 on its separate books and records. (ii) Analysis. As a result of the contribution of €100 from X to Y, the €100 is reflected on the books and records of Business A. Pursuant to paragraph (c)(7) of this section, the €100 is treated as if it was transferred first from X to Y. Therefore, the €100 recorded on the books and records of Business A is treated as a transfer from Y to Business A, even though there was no transaction between Y and Business A. See also §1.988-1(a)(10)(ii) for the application of section 988 to Y as a result of the transaction. Example 12. Circular transfers. (i) Facts. X owns Business A. On December 30, year 1, Business A purports to transfer €100 to X. On January 2, year 2, X purports to transfer €50 to Business A. On January 4, year 2, X purports to transfer another €50 to Business A. As of the end of year 1, X has an unrecognized section 987 loss with respect to Business A, such that a remittance, if respected, would result in recognition of a foreign currency loss under section 987. (ii) Analysis. Because the transfers by Business A are offset by a transfer from X that occurred in close temporal proximity, pursuant to paragraph (c) of this section the IRS will scrutinize the transaction and may disregard the purported transfers to and from Business A for purposes of section 987. Example 13. Transfers without economic substance. (i) Facts. X owns Business A and Business B. On January 1, year 1, Business A purports to transfer €100 to X. On January 4, year 1, X purports to transfer €100 to Business B. The account in which Business B deposited the €100 is used to pay the operating expenses and other costs of Business A. As of the end of year 1, X has an unrecognized section 987 loss with respect to Business A, such that a remittance, if respected, would result in recognition of a foreign currency loss under section 987. (ii) Analysis. Because Business A continues to have use of the transferred property, pursuant to paragraph (c) of this section, the IRS will scrutinize the transaction and may disregard the €100 purported transfer from Business A to X for purposes of section 987. Example 14. Offsetting positions in section 987 QBUs. (i) Facts. X owns Business A and Business B. Business A and Business B each has the euro as its functional currency. X has not made a grouping election under §1.987-1(b)(2)(ii). On January 1, year 1, X borrowed €1,000 from a third party lender, recorded the liability with respect to the borrowing on the books and records of Business A, and recorded the €1,000 of borrowed cash on the books and records of Business B. On December 31, year 2, when Business A has $100 of net unrecognized section 987 loss and Business B has $100 of net unrecognized section 987 gain resulting from the change in exchange rates with respect to the liability and the €1,000 cash, X terminates the Business A section 987 QBU. (ii) Analysis. Because Business A and Business B have offsetting positions in the euro, the IRS will scrutinize the transaction to determine if a principal purpose of recording the euro-denominated liability and the borrowed euros on the books and records of Business A and Business B, respectively, was the avoidance of tax under section 987. If such a principal purpose is present, the Commissioner may reallocate the items (that is, the euros and the euro-denominated liability) between Business A, Business B, and X, to reflect the economic substance of the transaction. Example 15. Offsetting positions with respect to a section 987 QBU and a section 988 transaction. (i) Facts. X owns DE1, and DE1 owns Business A. On January 1, year 1, X borrows €1,000 from a third party lender and records the liability with respect to the borrowing on its books and records. X contributes the €1,000 loan proceeds to DE1 and the €1,000 are reflected on the books and records of Business A. On December 31, year 2, when Business A has $100 of net unrecognized section 987 loss resulting from the €1,000 cash received from the borrowing, and the euro-denominated borrowing, if repaid, would result in $100 of gain under section 988, X terminates the Business A section 987 QBU. (ii) Analysis. Because X and Business A have offsetting positions in euro, the Internal Revenue Service will scrutinize the transaction to determine whether a principal purpose of recording the borrowed euros on the books and records of Business A, or not recording the corresponding euro-denominated liability on the books and records of Business A, was the avoidance of tax under section 987. If such a principal purpose is present, the Commissioner may reallocate the items (that is, the euros and the euro-denominated liability) between Business A and X to reflect the economic substance of the transaction. (d) Translation of items transferred to a section 987 QBU—(1) In general—(i) Assets. Except as otherwise provided in this section, the adjusted basis of an asset transferred to a section 987 QBU shall be translated into the section 987 QBU’s functional currency at the spot rate as defined in §1.987-1(c)(1)(i) and (ii) on the day of transfer. If the asset transferred is denominated in (or determined by reference to) the functional currency of the section 987 QBU (for example, cash or note denominated in the functional currency of the section 987 QBU), no translation is required. (ii) Liabilities. Except as otherwise provided in this section, a liability of the owner that is transferred to a section 987 QBU, shall be translated into the section 987 QBU’s functional currency at the spot rate (as defined in §1.987-1(c)(1)(i) and (ii)) on the day of transfer. If the liability transferred is denominated in (or determined by reference to) the functional currency of the section 987 QBU, no translation is required. (2) Items denominated in the owner’s functional currency. Transactions described in section 988(c)(1)(i) and (ii) and section 988(c)(1)(C) that are denominated in (or determined by reference to) the owner’s functional currency and that are attributable to a section 987 QBU under paragraph (b) of this section, shall not be translated and shall be carried on the balance sheet described in §1.987-4(e) in the owner’s functional currency. §1.987-3 Determination of section 987 taxable income or loss of an owner of a section 987 QBU. (a) Determination of the section 987 taxable income or loss of an owner of a section 987 QBU. Except as otherwise provided in this section, the section 987 taxable income or loss of an owner with respect to a section 987 QBU shall be determined in accordance with paragraphs (a)(1) and (a)(2) of this section. (1) In general—(i) Determination of each item of income, gain, deduction or loss in the section 987 QBU’s functional currency. Except as otherwise provided in this section, the section 987 QBU shall determine each item of income, gain, deduction or loss attributable to such QBU under §1.987-2(b) in its functional currency under U.S. tax principles. (ii) Translation of items into the owner’s functional currency. The owner shall translate each item determined under this paragraph (a)(1) into its functional currency as provided in paragraph (b) of this section. (2) Determination in the case of a section 987 QBU owned indirectly through a partnership—(i) In general. Except as otherwise provided in this paragraph (a)(2), the taxable income or loss of a section 987 partnership, and the distributive share of any owner that is a partner in such partnership, shall be determined in accordance with the provisions of subchapter K of this chapter. (ii) Determination of each item of income, gain, deduction or loss in the eligible QBU’s functional currency. Except as otherwise provided in this section, the section 987 partnership shall determine each item of income, gain, deduction or loss reflected on the books and records of each of its eligible QBUs under §1.987-2(b) in the functional currency of each such QBU. (iii) Allocation of items of income, gain, deduction or loss of an eligible QBU. The section 987 partnership shall allocate the items of income, gain, deduction or loss of each eligible QBU among its partners in accordance with each partner’s distributive share of such income, gain, deduction, or loss as determined under subchapter K of this chapter. (iv) Translation of items into the owner’s functional currency. To the extent such items are reflected on the books and records of a section 987 QBU of a partner to whom they are allocated, the partner shall adjust the items to conform to U.S. tax principles and translate the items into the partner’s functional currency as provided in paragraph (b) of this section. (b) Exchange rates to be used in translating items of income, gain, deduction or loss of a section 987 QBU into the owner’s functional currency—(1) In general. Except as otherwise provided in this section, the exchange rate to be used by an owner in translating an item of income, gain, deduction, or loss of a section 987 QBU as determined in §1.987-2(b) into the owner’s functional currency shall be the yearly average exchange rate as defined in §1.987-1(c)(2) for the taxable year. Alternatively, the owner may elect under §1.987-1(f) to use the spot rate as defined in §1.987-1(c)(1)(i) and (ii) for the day each item is properly taken into account. (2) Exceptions—(i) Depreciation, depletion, and amortization deductions. The exchange rate to be used by the owner in translating deductions allowable with respect to section 987 historic assets (as defined in §1.987-1(e)) for depreciation, depletion, and amortization under the pertinent provisions of the Code shall be the historic exchange rate as determined under §1.987-1(c)(3) for the property to which such deductions are attributable. (ii) Gain or loss from the sale of property. In the case of gain or loss recognized on a sale or other disposition of property that is reflected on the books and records of a section 987 QBU during the taxable year, the following exchange rates shall apply with respect to such sale or other disposition: (A) Amount realized—(1) In general. Except as otherwise provided in paragraph (b)(2)(ii)(A)(2), the exchange rate to be used in translating the amount realized of such property shall be the rate provided in paragraph (b)(1) of this section for the taxable year. (2) Certain section 987 marked assets. In the case of a section 987 marked asset (other than cash) that was held on the first day of the taxable year, the exchange rate to be used in translating the amount realized shall be the rate used for such asset in determining the owner functional currency net value of the section 987 QBU under §1.987-4(d)(1)(i)(B) for the preceding taxable year. However, in the case of a section 987 marked asset (other than cash) transferred to the section 987 QBU or acquired by the section 987 QBU during the taxable year, the exchange rate to be used in translating the amount realized shall be the spot rate, as defined in §1.987-1(c)(1)(i) and (ii), for the day transferred or acquired. (B) Adjusted basis—(1) In general. Except as otherwise provided in paragraph (b)(2)(ii)(B)(2), the exchange rate to be used in translating the adjusted basis of such property shall be the historic exchange rate as determined under §1.987-1(c)(3) for such asset. (2) Certain section 987 marked assets. In the case of a section 987 marked asset (other than cash) that was held on the first day of the taxable year, the exchange rate to be used in translating its adjusted basis shall be the rate used for such asset in determining the owner functional currency net value of the section 987 QBU under §1.987-4(d)(1)(i)(B) for the preceding taxable year. However, in the case of a section 987 marked asset (other than cash) transferred to the section 987 QBU or acquired by the section 987 QBU during the taxable year, the exchange rate to be used in translating the adjusted basis of such asset shall be the spot rate, as defined in §1.987-1(c)(1)(i) and (ii), for the day transferred or acquired. (3) Gain or loss on the sale, exchange or other disposition of an interest in a section 987 partnership. For purposes of determining the adjusted basis of a partner’s interest in a section 987 partnership and computing gain or loss recognized on the sale, exchange or other disposition of such interest, see §1.987-7. (c) Items of income, gain, deduction or loss that are denominated in the functional currency of the owner. An item of income, gain, deduction or loss attributable to a section 987 QBU under §1.987-2(b) that is denominated in (or determined by reference to) the owner’s functional currency shall not be translated and shall be taken into account by the section 987 QBU under U.S. tax principles in the owner’s functional currency. (d) Items of income, gain, deduction or loss that are denominated in a nonfunctional currency (other than the functional currency of the owner). An item of income, gain, deduction or loss attributable to a section 987 QBU under §1.987-2(b) that is denominated in (or determined by reference to) a nonfunctional currency (other than the owner’s functional currency) shall be translated into the section 987 QBU’s functional currency at the spot rate as defined in §1.987-1(c)(1)(i) and (ii) on the day such item is properly taken into account. (e) Section 988 transactions—(1) In general. Except as provided in paragraph (e)(2) of this section, section 988 shall apply to the section 988 transactions attributable to a section 987 QBU under §1.987-2(b), and the timing of any gain or loss shall be determined under the applicable provisions of the Internal Revenue Code. Such transactions are section 987 historic items as defined in §1.987-1(e). (2) Certain transactions denominated in (or determined by reference to) the owner’s functional currency are not section 988 transactions. Transactions described in section 988(c)(1)(A)(i) and (ii) and section 988(c)(1)(C) that are denominated in (or determined by reference to) the owner’s functional currency and that are attributable to a section 987 QBU under §1.987-2(b) shall not be treated as section 988 transactions to such QBU. Thus, no currency gain or loss shall be recognized by a section 987 QBU under section 988 with respect to such items. (f) Examples. The following examples illustrate the application of this section: Example 1. (i) U.S. Corp is a domestic corporation with the dollar as its functional currency. U.S. Corp owns French DE, a section 987 DE that has a section 987 branch with the euro as its functional currency. For purposes of paragraph (b)(1) of this section, U.S. Corp uses the yearly average exchange rate under §1.987-1(c)(2) to translate items of income, gain, deduction or loss where such rate is appropriate. U.S. Corp also properly elects to use a spot rate convention under §1.987-1(c)(1)(ii) where the spot rate is otherwise required. Under this convention, items booked during a particular month are translated at the average of the spot rates on the first and last day of the preceding month (the “convention rate”). Accordingly, gross sales income is translated at the yearly average exchange rate and under paragraph (b)(2)(ii)(B) of this section the basis of assets acquired during a month is translated into dollars at the convention rate. Assume that the yearly average exchange rate for 2009 is €1 = $1.05. For the taxable year 2009, French DE sells 1,200 units of inventory for a sales price of €3 per unit. Assume that the purchase price for each inventory unit is €1.50. Thus, French DE’s dollar gross sales will be computed as follows: Gross Sales Month # of units € €/$ 2009 ave. exchange rate $ Jan 100 €300 €1=$1.05 $315 Feb 200 600 €1=$1.05 630 March 0 0 €1=$1.05 0 April 200 600 €1=$1.05 630 May 100 300 €1=$1.05 315 June 0 0 €1=$1.05 0 July 100 300 €1=$1.05 315 Aug 100 300 €1=$1.05 315 Sept 0 0 €1=$1.05 0 Oct 0 0 €1=$1.05 0 Nov 100 300 €1=$1.05 315 Dec 300 900 €1=$1.05 945 1,200 €3,600 $3,780 Opening Inventory and Purchases Month # of units € €/$ convention exchange rate $ Opening inventory from 2008 100 €150 €1=$1.00 $150 Purchases Jan 300 €450 €1=$1.00 $450 Feb 0 0 €1=$1.05 0 March 0 0 €1=$1.03 0 April 300 450 €1=$1.02 459 May 0 0 €1=$1.04 0 June 0 0 €1=$1.05 0 July 300 450 €1=$1.06 477 Aug 0 0 €1=$1.05 0 Sept 0 0 €1=$1.06 0 Oct 0 0 €1=$1.07 0 Nov 300 450 €1=$1.08 486 Dec 0 0 €1=$1.08 0 Total Purchases 1,200 €1,800 $1,872 (ii) French DE uses a first in first out method of accounting for inventory (FIFO). Thus, for 2009, French DE is considered to have sold the 100 units of opening inventory ($150), the 300 units purchased in January ($450), the 300 units purchased in April ($459), the 300 units purchased in July ($477) and 200 of the 300 units purchased in November ($324). Thus, French DE’s cost of goods sold is $1,860. French DE’s opening inventory for 2010 is 100 units of inventory with a dollar basis of $162. (iii) Accordingly, for purposes of section 987 French DE has gross income in dollars of $1,920 ($3,780 - $1,860). Example 2. (i) The facts are the same as in Example 1 except that for purposes of paragraph (b)(1) of this section, U.S. Corp properly elects to use a spot rate convention under §1.987-1(c)(1)(ii) to translate items of income, gain, deduction or loss where such rate is appropriate. Thus, French DE’s dollar gross sales will be computed as follows: Gross Sales Month # of units € €/$ convention exchange rate $ Jan 100 €300 €1=$1.00 $300 Feb 200 600 €1=$1.05 630 March 0 0 €1=$1.03 0 April 200 600 €1=$1.02 612 May 100 300 €1=$1.04 312 June 0 0 €1=$1.05 0 July 100 300 €1=$1.06 318 Aug 100 300 €1=$1.05 315 Sept 0 0 €1=$1.06 0 Oct 0 0 €1=$1.07 0 Nov 100 300 €1=$1.08 324 Dec 300 900 €1=$1.08 972 1,200 €3,600 $3,783 (ii) As in Example 1, French DE’s cost of goods sold is $1,860. (iii) Accordingly, for purposes of section 987 French DE has gross income in dollars of $1,923 ($3,783 - $1,860). Example 3. The facts are the same as in Example 1 except that French DE sold raw land on November 1, 2009 for €10,000. The yearly average rate for 2009 was €1=$1.05. The land was purchased on October 16, 2007 for €8,000 when the convention rate was €1=$1.00. Under paragraph (a)(1) of this section, French DE will determine the amount realized and basis in euros. Under paragraph (a)(1)(ii) of this section, the amount realized is translated into dollars at the yearly average exchange rate for 2009 as provided in paragraph (b)(2)(ii)(A) of this section (€10,000 x $1.05 = $10,500) and the basis at the convention rate for 2007 as provided in paragraph (b)(2)(ii)(B) of this section and §1.987-1(c)(3) (€8,000 x $1 = $8,000). Accordingly, the amount of gain reported by U.S. Corp on the sale of the land is $2,500 ($10,500 - $8,000). Example 4. The facts are the same as in Example 3 except that U.S. Corp properly elects under paragraph (b)(1) of this section to use the spot rate to translate items of income, gain, deduction or loss. Accordingly, the amount realized will be translated at the convention rate on the day of sale. Assume that the convention rate for November 2009 is €1=$1.08. Under these facts, the amount realized is $10,800 (€10,000 x $1.08) and the basis on the day of purchase $8,000 (€8,000 x $1.00). The amount of gain reported by U.S. Corp on the sale of the land is $2,800 ($10,800 - $8,000). Example 5.The facts are the same as in Example 1 except that on September 15, 2009, French DE provides services to an unrelated customer and receives a cash payment of €2,000 on that day. Under paragraph (b)(1) of this section, U.S. Corp translates the €2,000 item of income into dollars at the yearly average exchange rate of €1= $1.05. Accordingly, U.S. Corp will report income of $2,100 from providing services. Example 6. The facts are the same as in Example 5 except that U.S. Corp properly elects under paragraph (b)(1) of this section to use the spot rate to translate items of income, gain, deduction or loss. Assume that the convention rate for September 2009 is €1=$1.06. Under these facts, U.S. Corp translates the €2,000 item of income into dollars at the convention rate of €1=$1.06. Accordingly, U.S. Corp will report income of $2,120 from providing services. Example 7. The facts are the same as in Example 1 except that on March 31, 2009, French DE incurs €500 of rental expense, €300 of salary expense and €100 of utilities expense. Under paragraph (b)(1) of this section, U.S. Corp translates these items of expense at the yearly average exchange rate of €1=$1.05. Accordingly the expenses are translated as follows: rental expense of $525, salary expense of $315 and utilities expense of $105. Example 8. The facts are the same as in Example 7 except that U.S. Corp properly elects under paragraph (b)(1) of this section to use the spot rate to translate items of income and expense. Assume that the convention rate for March 2009 is €1=$1.03. Under these facts, U.S. Corp translates the €500 of rental expense, €300 of salary expense and €100 of utilities expense at the convention rate of €1=$1.03. Accordingly, the expenses are translated as follows: rental expense of $515, salary expense of $309 and utilities expense of $103. Example 9. The facts are the same as in Example 1 except that during 2009, French DE incurred €100 of depreciation expense with respect to a truck. The truck was purchased on January 15, 2008, when the convention rate was €1=$1.02.Under paragraph (b)(2)(i) of this section, the €100 of depreciation is translated into dollars at the historic exchange rate. Since U.S. Corp has properly elected to use a spot rate convention, depreciation will be translated in accordance with the convention. Accordingly, U.S. Corp translates the €100 of depreciation to equal $102. Example 10. (i) The facts are the same as in Example 1 except that on January 12, 2009, French DE performed services for a U.K. person and received £10,000 in compensation. The exchange rate on January 12, 2009, was £1=€1.25. Under paragraph (d) of this section, French DE will translate such income into euros at the spot rate on January 12, 2009. Accordingly, French DE will take into account €12,500 of income from services in 2009. Under paragraph (b)(1) of this section, U.S. Corp translates the €12,500 item of income into dollars at the yearly average euro to dollar exchange rate. Assume that such exchange rate is €1=$1.10. Accordingly, U.S. Corp translates the €12,500 income from services to equal $13,750. (ii) On October 16, 2009, French DE disposes of the £10,000 for €10,000. Under section 988(c)(1)(C), the disposition is a section 988 transaction. Under §1.988-2(a)(2), French DE will realize a loss of €2,500 (€10,000 amount realized less €12,500 basis). Under paragraph (b)(1) of this section, U.S. Corp translates the €2,500 loss into dollars at the yearly average euro to dollar exchange rate. Assume that such exchange rate is €1=$1.05. Accordingly, U.S. Corp translates the €2,500 section 988 loss to equal $2,625. §1.987-4 Determination of net unrecognized section 987 gain or loss of a section 987 QBU. (a) In general. The net unrecognized section 987 gain or loss of a section 987 QBU shall be determined by the owner annually as provided in paragraph (b) of this section in the owner’s functional currency. Only assets and liabilities reflected on the books and records of the section 987 QBU under §1.987-2(b) shall be taken into account. (b) Calculation of net unrecognized section 987 gain or loss of a section 987 QBU. Net unrecognized section 987 gain or loss of a section 987 QBU for a taxable year shall equal the sum of— (1) The section 987 QBU’s net accumulated unrecognized section 987 gain or loss for all prior taxable years to which these regulations apply as determined in paragraph (c) of this section; and (2) The section 987 QBU’s unrecognized section 987 gain or loss for the current taxable year as determined in paragraph (d) of this section. (c) Net accumulated unrecognized section 987 gain or loss for all prior taxable years.A section 987 QBU’s net accumulated unrecognized section 987 gain or loss for all prior taxable years is the aggregate of the amounts determined under paragraph (d) of this section for all prior years to which these regulations apply, reduced by the amounts taken into account under §1.987-5 upon a remittance for all such prior taxable years. This amount shall include amounts appropriately considered as net unrecognized exchange gain or loss under the transition rules of §1.987-10. (d) Calculation of unrecognized section 987 gain or loss of a section 987 QBU for a taxable year. The unrecognized section 987 gain or loss of a section 987 QBU for a taxable year shall be determined under paragraphs (d)(1) through (7) of this section as follows: (1) Step 1: Determine the change in the owner functional currency net value of the section 987 QBU for the taxable year—(i) In general. The change in the owner functional currency net value of the section 987 QBU for the taxable year shall equal— (A) The owner functional currency net value of the section 987 QBU, determined in the functional currency of the owner under paragraph (e) of this section, on the last day of the current taxable year; less (B) The owner functional currency net value of the section 987 QBU, determined in the functional currency of the owner under paragraph (e) of this section on the last day of the preceding taxable year. This amount shall be zero in the case of the QBU’s first taxable year. (ii) Year section 987 QBU is terminated. If a section 987 QBU is terminated under the rules of §1.987-8 during an owner’s taxable year, the owner functional currency net value of the section 987 QBU as provided in paragraph (d)(1)(i)(A) of this section shall be determined on the day the section 987 QBU is terminated. (2) Step 2: Increase the aggregate amount determined in step 1 by the assets transferred from the section 987 QBU to its owner—(i) In general. The aggregate amount determined in paragraph (d)(1) of this section shall be increased by the total amount of assets described in paragraph (d)(2)(ii) of this section transferred from the section 987 QBU to the owner during the taxable year translated into the owner’s functional currency as provided in paragraph (d)(2)(iii) of this section. (ii) Assets transferred from the section 987 QBU to the owner during the taxable year. The assets transferred from the section 987 QBU to the owner for the taxable year shall equal the aggregate of— (A) The amount of the section 987 QBU’s functional currency and the adjusted basis of any section 987 marked asset (as defined in §1.987-1(d)) transferred from the section 987 QBU to the owner during the taxable year determined in the functional currency of the section 987 QBU and translated into the owner’s functional currency as provided in paragraph (d)(2)(iii)(A) of this section; and (B) The adjusted basis of any section 987 historic asset (as defined in §1.987-1(e)) transferred to the owner during the taxable year determined in the functional currency of the section 987 QBU and translated into the owner’s functional currency as provided in paragraph (d)(2)(iii)(B) of this section. Such amount shall be adjusted to take into account the proper translation of depreciation, depletion and amortization as provided in §1.987-3(b)(2)(i). (iii) Translation of amounts transferred from the section 987 QBU to the owner. In the case of a transfer from the section 987 QBU to an owner of any asset the following exchange rates shall be used: (A) In the case of an amount described in paragraph (d)(2)(ii)(A) of this section, the spot exchange rate, as defined in §1.987-1(c)(1), on the day of transfer. (B) In the case of a transfer of a section 987 historic asset, the historic exchange rate for such asset as defined in §1.987-1(c)(3). (3) Step 3: Decrease the aggregate amount determined in steps 1 and 2 by the owner’s transfers to the section 987 QBU—(i) In general. The aggregate amount determined in paragraphs (d)(1) and (d)(2) of this section shall be decreased by the total amount of assets transferred from the owner to the section 987 QBU during the taxable year determined in the functional currency of the owner as provided in paragraph (d)(3)(ii) of this section. (ii) Total of all amounts transferred from the owner to the section 987 QBU during the taxable year. The total amount of assets transferred from the owner to the section 987 QBU for the taxable year shall equal the aggregate of— (A) The total amount of functional currency of the owner transferred to the section 987 QBU during the taxable year; and (B) The adjusted basis, determined in the functional currency of the owner, of any asset transferred to the section 987 QBU during the taxable year (after taking into account §1.988-1(a)(10)). (4) Step 4: Decrease the aggregate amount determined in steps 1 through 3 by the amount of liabilities transferred from the section 987 QBU to the owner. The aggregate amount determined in paragraphs (d)(1) through (d)(3) of this section shall be decreased by the aggregate amount of liabilities transferred from the section 987 QBU to the owner. The amount of such liabilities shall be translated into the functional currency of the owner at the spot exchange rate, as defined in §1.987-1(c)(1), on the day of transfer. (5) Step 5: Increase the aggregate amount determined in steps 1 through 4 by amount of liabilities transferred from the owner to the section 987 QBU. The aggregate amount determined in paragraphs (d)(1) through (d)(4) of this section shall be increased by the aggregate amount of liabilities transferred by the owner to the section 987 QBU. The amount of such liabilities shall be translated into the functional currency of the owner, if required, at the spot exchange rate, as defined in §1.987-1(c)(1)(i) and (ii), on the day of transfer. (6) Step 6: Increase the aggregate amount determined in steps 1 through 5 by the section 987 taxable loss of the section 987 QBU for the taxable year. In the case of a section 987 taxable loss of the section 987 QBU computed under §1.987-3 for the taxable year, the aggregate amount determined in paragraphs (d)(1) through (d)(5) of this section shall be increased by such section 987 taxable loss. (7) Step 7: Decrease the aggregate amount determined in steps 1 through 5 by the section 987 taxable income of the section 987 QBU for the taxable year. In the case of section 987 taxable income of the section 987 QBU computed under §1.987-3 for the taxable year, the aggregate amount determined in paragraphs (d)(1) through (d)(5) of this section shall be decreased by such section 987 taxable income. (e) Determination of the owner functional currency net value of a section 987 QBU—(1) In general. The owner functional currency net value of a section 987 QBU on the last day of a taxable year shall equal the aggregate amount of the QBU’s functional currency and the basis of each asset on the section 987 QBU’s balance sheet on that day, less the aggregate amount of each liability on the section 987 QBU’s balance sheet on that day translated, if necessary, into the owner’s functional currency as provided in paragraph (e)(2) of this section. Such amount shall be determined as follows: (i) The owner, or section 987 QBU on behalf of the owner, shall prepare a balance sheet for the relevant date from the section 987 QBU’s books and records (within the meaning of §1.989(a)-1(d)) as recorded in the section 987 QBU’s functional currency showing all assets and liabilities reflected on such books and records as provided in §1.987-2(b). Assets and liabilities denominated in the functional currency of the owner shall be reflected on the balance sheet in the owner’s functional currency. (ii) The owner, or section 987 QBU on behalf of the owner, shall make adjustments necessary to conform the items reflected on the balance sheet described in paragraph (e)(1)(i) of this section to United States generally accepted accounting principles and tax accounting principles. (iii) The owner, or section 987 QBU on behalf of the owner, shall translate the asset and liability amounts on the adjusted balance sheet described in paragraph (e)(1)(ii) of this section into the functional currency of the owner in accordance with paragraph (e)(2) of this section. Assets and liabilities denominated in the functional currency of the owner are not translated. (2) Translation of balance sheet items into the owner’s functional currency. The amount of the section 987 QBU’s functional currency, the basis of an asset, or the amount of a liability (other than an asset or liability reflected on the balance sheet in the functional currency of the owner) shall be translated as follows: (i) Section 987 marked item. A section 987 marked item as defined in §1.987-1(d) shall be translated into the owner’s functional currency at the spot exchange rate as defined in §1.987-1(c)(1)(i) and (ii) on the last day of the taxable year. (ii) Section 987 historic item. A section 987 historic item as defined in §1.987-1(e) shall be translated into the owner’s functional currency at the historic exchange rate as defined in §1.987-1(c)(3). (f) Examples. The provisions of this section are illustrated by the following examples. Unless otherwise indicated, all items are assumed to be reflected on the books and records, within the meaning of §1.987-2(b), of the relevant section 987 QBU. Example 1. (i) U.S. Corp is a calendar year domestic corporation with the dollar as its functional currency. On July 1, 2009, U.S. Corp establishes Japan Branch that has the yen as its functional currency. Japan Branch is a section 987 QBU of U.S. Corp. U.S. Corp properly elects to use a spot rate convention under §1.987-1(c)(1)(ii) with respect to Japan Branch. Under this convention, the spot rate for any transaction occurring during a month is the spot rate on the first day of the month. U.S. Corp also elects under §1.987-3(b)(1) to use this convention to translate items of income, gain, deduction, or loss into dollars. On July 1, 2009, when $1 = ¥100 (or ¥1 = $0.01), U.S. Corp transfers $1,000 to Japan Branch and raw land with a basis of $500. Japan Branch immediately purchases ¥100,000 with the $1,000. On the same day, Japan Branch borrows ¥10,000. Assume that for the taxable year 2009, Japan Branch earns ¥2,000 per month (total of ¥12,000 for the six month period from July 1, 2009, through December 31, 2009) for providing services and incurs ¥333.33 per month (total of ¥2,000 when rounded for the six month period from July 1, 2009, through December 31, 2009) of related expenses. Assume that all items of income earned and expenses incurred by Japan Branch during 2009 are received and paid, respectively, in yen. Further, assume that the ¥12,000 of income when properly translated under the monthly convention equals $109.08 and that the ¥2,000 of related expenses equal $18.18. Thus, Japan Branch’s income translated into dollars equals $90.90. Assume that the spot exchange rate on the December 1, 2009, is $1=¥120 (¥1= $0.00833). (ii) Under paragraph (a) of this section, U.S. Corp must compute the net unrecognized section 987 gain or loss of Japan Branch for 2009. Since this is Japan Branch’s first taxable year, the net unrecognized section 987 gain or loss as defined under paragraph (b) of this section is the branch’s unrecognized section 987 gain or loss for 2009 as determined in paragraph (d) of this section. The calculation under paragraph (d) of this section is made as follows: (iii) Step 1. Under paragraph (d) of this section, U.S. Corp must determine the change in the owner functional currency net value of Japan Branch for the year 2009 in dollars. The change in the owner functional currency net value of Japan Branch for 2009 is equal to the owner functional currency net value of Japan Branch determined in dollars on the last day of 2009, less the owner functional currency net value of Japan Branch determined in dollars on the last day of the preceding taxable year. (A) The owner functional currency net value of Japan Branch determined in dollars on the last day of the current taxable year is determined under paragraph (e) of this section. Such amount is the aggregate of the basis of each asset on Japan Branch’s balance sheet on December 31, 2009, less the aggregate of the amount of each liability on the Japan Branch’s balance sheet on that day, translated into dollars as provided in paragraph (e)(2) of this section. (B) For this purpose, Japan Branch will show the following assets and liabilities on its balance sheet for December 31, 2009: (1) Cash of ¥120,000 [($1,000 transferred and immediately converted to ¥100,000) + ¥10,000 borrowed + ¥12,000 income from services - ¥2,000 of expenses]. (2) Raw land with a basis of ¥50,000. (3) Liabilities of ¥10,000. (C) Under paragraph (e)(2) of this section, U.S. Corp will translate these items as follows. The cash of ¥120,000 is a section 987 marked asset and the ¥10,000 liability is a section 987 marked liability as defined in §1.987-1(d). These items are translated into dollars on December 31, 2009, using the spot rate on December 1, 2009 of ¥1=$0.00833. The raw land is a section 987 historic asset as defined in §1.987-1(e) and is translated into the dollars at the convention rate for the day of transfer (¥1= $0.01). Thus, the owner functional currency net value of Japan Branch on December 31, 2009, in dollars is $1,416.60 determined as follows: Asset Amount in ¥ Translation Rate Amount in $ Cash ¥120,000[a]12/01/09 spot convention rate on 12/31/09 of ¥1=$0.00833 $999.60 Land ¥50,000 Historic rate on 7/1/09 of ¥1=$0.01 $500.00 Total assets $1,499.60 Liability Amount in ¥ Translation Rate Amount in $ Bank Loan ¥10,000 12/01/09 spot convention rate on 12/31/09 of ¥1 = $0.00833 $83.30 Total liabilities 83.30 Owner functional currency net value of Japan Branch on December 31, 2009 in dollars $1,416.30 [a]Opening cash of ¥100,000 + ¥10,000 borrowed + ¥12,000 income from services - ¥2,000 expenses. (D) Under paragraph (d)(1) of this section, the change in owner functional currency net value of Japan Branch for 2009 is equal to the owner functional currency net value of the branch determined in dollars on December 31, 2009 ($1,416.30) less the owner functional currency net value of the branch determined in dollars on the last day of the preceding taxable year. Since this is the first taxable year of Japan Branch, the owner functional currency net value of Japan Branch determined in dollars on the last day of the preceding taxable year is zero under paragraph (d)(1)(i)(B) of this section. Accordingly, the change in owner functional currency net value of Japan Branch for 2009 is $1,416.30. (iv) Step 2. Under paragraph (d)(2) of this section, the aggregate amount determined in paragraph (d)(1) of this section (step 1) is increased by the total amount of assets described in paragraph (d)(2)(ii) of this section transferred from the section 987 QBU to the owner during the taxable year translated into the owner’s functional currency as provided in paragraph (d)(2)(iii) of this section. Since no such amounts were transferred under these facts, there is no change in the $1,416.30 determined in step 1. (v) Step 3. Under paragraph (d)(3) of this section, the aggregate amount determined in paragraphs (d)(1) and (2) of this section (steps 1 - 2) is decreased by the total amount of assets transferred from the owner to the section 987 QBU during the taxable year as determined in paragraph (d)(3)(ii) of this section in dollars. On July 1, 2009, U.S. Corp transferred to Japan Branch $1,000 (which Japan Branch immediately converted into ¥100,000) and raw land with a basis of $500 (equal to ¥50,000 on the day of transfer). Thus, the step 2 amount of $1,416.30 is reduced by $1,500.00 to equal ($83.70). (vi) Steps 4, 5 and 6. Since no liabilities were transferred by U.S. Corp to Japan Branch or vice versa, the amount determined after applying paragraphs (d)(1) through (d)(5) of this section is ($83.70). Further, paragraph (d)(6) of this section does not apply since Japan Branch does not have a section 987 taxable loss. (vii) Step 7. Under paragraph (d)(7) of this section, the aggregate amount determined after applying paragraphs (d)(1) through (d)(5) of this section (steps 1-5) is decreased by the section 987 taxable income of Japan Branch of $90.90. Accordingly, the unrecognized section 987 loss of Japan Branch for 2009 is $174.60 (-$83.70 - $90.90). Example 2. (i) U.S. Corp, a calendar year domestic corporation with the dollar as its functional currency, operates in the United Kingdom through UK Branch. UK Branch has the pound as its functional currency and is a section 987 QBU. U.S. Corp properly elects to use a spot rate convention under §1.987-1(c)(1)(ii). Under this convention, the spot rate for any transaction occurring during a month is the average of the pound spot rate and the 30-day forward rate for pounds on the next-to-last Thursday of the preceding month. Pursuant to §1.987-3(b)(1), U.S. Corp uses the yearly average exchange rate as defined in §1.987-1(c)(2) to translate items of income, gain, deduction, or loss into dollars for the taxable year, where appropriate. The yearly average exchange rate for 2009 was £1 = $1.05. The closing balance sheet of UK Branch for the prior year (2008) reflected the following assets and liabilities. With respect to assets, UK Branch held— (A) Cash of £100; (B) Plant purchased in May 2007 with an adjusted basis of £1000; (C) A machine purchased in May 2007 with an adjusted basis of £200; (D) Inventory of 100 units manufactured in December 2008 with a basis of £100; (E) Portfolio stock (as defined in §1.987-2(b)(2)(ii)) in ABC Corporation purchased in September 2008 with a basis of £158; and (F) $50 acquired in 2008 (and held in a non-interest bearing account). With respect to liabilities, UK Branch has £50 of long-term debt entered into in 2007 with F Bank, an unrelated bank. The plant, machine, inventory, stock and dollars are section 987 historic assets as defined in §1.987-1(e). The cash of £100 and long-term debt are section 987 marked items as defined under §1.987-1(d). Assume the U.S. Corp translated UK Branch’s 2008 closing balance sheet as follows: Assets Amount in £ Translation Rate Amount in $ £ Cash £100 Spot convention rate in Dec. 2008 £1 = $1 $100.00 Plant £1,000 Historic rate-2007 May convention rate £1= $0.90 $900.00 Machine £200 Historic rate-2007 May convention rate £1= $0.90 $180.00 Stock £158 Historic rate-2008 Sept. convention rate £1= $.95 $150.00 Inventory £100 Historic rate-2008 Dec. convention rate £1= $1 $100.00 Dollars $50 Dollars are not translated $50.00 Total assets $1,480.00 Liabilities Amount in £ Translation Rate Amount in $ Bank Loan £50 Spot convention rate in Dec. 2008 £1 = $1 $50.00 Total liabilities $50.00 2008 ending owner functional currency net value (in dollars) $1,430 (ii) UK Branch uses the first in first out method of accounting for inventory. In 2009, UK Branch sold 100 units of inventory for a total of £300 and purchased another 100 units of inventory in December 2009 for £100. Assume that the dollar basis of the inventory purchased in December 2009 when translated at the December 2009 monthly convention rate is $110; that depreciation with respect to the plant is £33 and for the machine £40[4]; and that UK Branch incurred £30 of business expenses during 2009. Assume all items of income earned and expenses incurred during 2009 are received and paid, respectively, in pounds. The yearly average exchange rate for 2009 is £1 = $1.05. Under §1.987-3, UK Branch’s section 987 taxable income or loss is determined as follows: Item Amount in £ Translation Rate Amount in $ Gross receipts £300 2009 yearly ave. rate £1 = $1.05 $315.00 Less: COGS (£100) Historic rate-Dec. 2008 convention rate £1= $1 ($100.00) Gross income £200 $215.00 Dep: Plant (£33) Historic rate-May 2007 convention rate £1= $0.90 ($29.70) Machine (£40) Historic rate-May 2007 convention rate £1= $0.90 ($36.00) Other expenses (£30) 2009 yearly ave. rate £1 = $1.05 ($31.50) Total expenses $97.20 Section 987 taxable income $117.80 Accordingly, UK Branch has $117.80 of section 987 taxable income. (iii) Assume that in December 2009, UK Branch transferred $20 and £30 to U.S. Corp and that U.S. Corp transferred a computer with a basis of $10 to UK Branch. The convention exchange rate for December 2009 is £1 = $1.10. Finally, assume that U.S. Corp’s net accumulated unrecognized section 987 gain or loss for all prior taxable years as determined in paragraph (c) of this section is $30. (iv) The unrecognized section 987 gain or loss of UK Branch for 2009 is determined as follows: (A) Step 1: Determine the change in owner functional currency net value of UK Branch. Under paragraph (d)(1) of this section, the change in owner functional currency net value for the taxable year must be determined. This amount is equal to the owner functional currency net value of UK Branch determined under paragraph (e) of this section on the last day of 2009, less the owner functional currency net value of UK Branch determined on the last day of 2008. The owner functional currency net value of UK Branch on December 31, 2009, and the change in owner functional currency net value is determined as follows: Asset Amount in £ Translation Rate Amount in $ Cash £240[a]Spot convention rate in Dec. 2009 £1 = $1.10 $264.00 Plant £967Historic rate-May 2007 convention rate £1= $0.90 $870.30 Machine £160 Historic rate-May 2007 convention rate £1= $0.90 $144.00 Inventory £100 Historic rate-Dec. 2009 convention rate £1 = $1.10 $110.00 Computer £9 Historic rate-Dec. 2009 convention rate £1 = $1.10 $10.00 Stock £158 Historic rate-Sept. 2008 convention rate £1= $.95 $150.00 Dollars $30[d]Dollars are not translated $30.00 Total assets $1,578.30 Liability Amount in £ Translation Rate Amount in $ Bank Loan £50 Spot convention rate in Dec. 2009 £1 = $1.10 $55.00 Total liabilities $55.00 2009 ending owner functional currency net value (in dollars) $1,523.30 Less: 2008 ending owner functional currency net value (in dollars) ($1,430.00) Change in owner functional currency net value $93.30 [a]£100 on the closing 2008 balance sheet plus £300 gross receipts less £100 inventory cost, less £30 of additional expenses, less £30 transferred to U.S. Corp. £1,000 on the closing 2008 balance sheet less £33 depreciation. £200 on the closing 2008 balance sheet less £40 depreciation. [d]Dollars are reduced by $20 transferred to U.S. Corp. (B) Step 2: Increase the aggregate amount described in step 1 by each owner’s share of assets transferred by the section 987 QBU to its owners. Under paragraph (d)(2) of this section, the aggregate amount determined in step 1 must be increased by the total amount of assets described in paragraph (d)(2)(ii) of this section transferred from UK Branch to U.S. Corp during the taxable year, translated into U.S. Corp’s functional currency as provided in paragraph (d)(2)(iii) of this section. The amount of assets transferred from UK Branch to U.S. Corp during 2009 is determined as follows: Asset Amount in £ Translation Rate Amount in $ £30 currency £30 Spot convention rate in Dec. 2009 £1 = $1.10 $33.00 $20 currency $20 Dollars are not translated $20.00 Total $53.00 (C) Step 3: Decrease the aggregate amount described in steps 1 and 2 by the owner’s transfers to the section 987 QBU. Under paragraph (d)(3) of this section, the aggregate amount determined in steps 1 and 2 must be decreased by the total amount of all assets transferred from U.S. Corp to UK Branch during the taxable year as determined in paragraph (d)(3)(ii) of this section. The amount of assets transferred from U.S. Corp to UK Branch is determined as follows: Asset Amount in £ Translation Rate Amount in $ Computer £9 Spot convention rate in Dec. 2009 £1 = $1.10 $10.00 Total $10.00 (D) Step 4: Decrease the aggregate amount determined in steps 1 through 3 by the amount of liabilities transferred by the section 987 QBU to the owner. Under paragraph (d)(4) of this section, the aggregate amount determined in steps 1 through 3 must be decreased by the aggregate amount of liabilities transferred by UK Branch to U.S. Corp. Under these facts, such amount is $0. (E) Step 5: Increase the aggregate amount determined in steps 1 through 4 by the amount of liabilities transferred by the owner to the section 987 QBU. Under paragraph (d)(5) of this section, the aggregate amount determined in steps 1 through 4 must be increased by the aggregate amount of liabilities transferred by U.S. Corp to UK Branch. Under these facts, such amount is $0. (F) Step 6: Increase the aggregate amount determined in steps 1 through 5 by the section 987 taxable loss of the section 987 QBU for the taxable year. Under paragraph (d)(6) of this section, the aggregate amount determined in steps 1 through 5 must be increased by the section 987 taxable loss of UK Branch. Since UK Branch had no such taxable loss in 2009, paragraph (d)(6) of this section does not apply. (G) Step 7: Decrease the aggregate amount determined in steps 1 through 5 by the section 987 taxable income of the section 987 QBU for the taxable year. Under paragraph (d)(7) of this section, the aggregate amount determined in steps 1 through 5 must be decreased by the section 987 taxable income of UK Branch. The amount of UK Branch’s taxable income, as determined above, is $117.80. (v) Summary. Taking steps 1 through 7 into account, the amount of U.S. Corp’s unrecognized section 987 gain or loss with respect to UK Branch in 2009 is computed as follows: Step Amount in $ Balance 1 + $93.30 $93.30 2 + $53.00 $146.30 3 - $10.00 $136.30 4 -0 $136.30 5 +0 $136.30 6 +0 $136.30 7 - $117.80 $18.50 Thus, U.S. Corp’s unrecognized section 987 gain in 2009 with respect to UK Branch is $18.50. As of the end of 2009, before taking into account the recognition of any section 987 gain or loss under §1.987-5, U.S. Corp’s net unrecognized section 987 gain is $48.50 (i.e., $30 accumulated from prior years, plus $18.50 in 2009). §1.987-5 Recognition of section 987 gain or loss. (a) Recognition of section 987 gain or loss by the owner of a section 987 QBU. The taxable income of an owner of a section 987 QBU shall include the owner’s section 987 gain or loss recognized with respect to the section 987 QBU for the taxable year. For any taxable year, the owner’s section 987 gain or loss recognized with respect to a section 987 QBU shall be equal to— (1) The owner’s net unrecognized section 987 gain or loss of the section 987 QBU determined under §1.987-4 on the last day of such taxable year (or, if earlier, on the day the section 987 QBU is terminated under §1.987-8); multiplied by (2) The owner’s remittance proportion for the taxable year, as determined under paragraph (b) of this section. (b) Remittance proportion. The owner’s remittance proportion with respect to a section 987 QBU for a taxable year is the quotient, equal to— (1) The remittance, as determined under paragraph (c) of this section, to the owner from the section 987 QBU for such taxable year; divided by (2) The total adjusted basis of the gross assets of the section 987 QBU as of the end of the taxable year (or, if terminated prior to the end of such taxable year under §1.987-8, the day of termination) that are reflected on its year-end balance sheet (or, if terminated prior to the end of such taxable year under §1.987-8, the balance sheet on the day terminated), translated into the owner’s functional currency as provided in §1.987-4(e)(2) and increased by the amount of the remittance. (c) Remittance—(1) Definition. A remittance shall be determined in the owner’s functional currency and shall equal the excess, if any, of— (i) The total of all amounts transferred from the section 987 QBU to the owner during the taxable year, as determined in paragraph (d) of this section; over (ii) The total of all amounts transferred from the owner to the section 987 QBU during the taxable year, as determined in paragraph (e) of this section. (2) Day when a remittance is determined. An owner’s remittance from a section 987 QBU shall be determined on the last day of the owner’s taxable year (or, if earlier, on the day the section 987 QBU is terminated under §1.987-8). (3) Termination. A termination of a section 987 QBU as determined under §1.987-8 is treated as a remittance of all the gross assets of the section 987 QBU to the owner on the date of such termination. See §1.987-8(d). Accordingly, the remittance proportion in the case of a termination is 1. (d) Total of all amounts transferred from the section 987 QBU to the owner for the taxable year. For purposes of paragraph (c)(1)(i) of this section, the total of all amounts transferred from the section 987 QBU to the owner for the taxable year shall be determined in the owner’s functional currency under §1.987-4(d)(2) with reference to the adjusted basis of the assets transferred. Solely for this purpose, the amount of liabilities transferred from the owner to the section 987 QBU determined under §1.987-4(d)(5) shall be treated as a transfer of assets from the section 987 QBU to the owner in an amount equal to the amount of such liabilities. (e) Total of all amounts transferred from the owner to the section 987 QBU for the taxable year. For purposes of paragraph (c)(1)(ii) of this section, the total of all amounts transferred from the owner to the section 987 QBU for the taxable year shall be determined in the owner’s functional currency under §1.987-4(d)(3) with reference to the adjusted basis of the assets transferred. Solely for this purpose, the amount of liabilities transferred from the section 987 QBU to the owner determined under §1.987-4(d)(4) shall be treated as a transfer of assets from the owner to the section 987 QBU in an amount equal to the amount of such liabilities. (f) Determination of owner’s adjusted basis in transferred assets—(1) In general. The owner’s adjusted basis in an asset received in a transfer from the section 987 QBU (whether or not such transfer is made in connection with a remittance as defined in paragraphs (c) of this section) shall be determined under the rules prescribed in paragraphs (f)(2) through (f)(4) of this section. (2) Section 987 marked asset. The basis of a section 987 marked asset shall be determined in the owner’s functional currency and shall be the same as the amount determined under §1.987-4(d)(2)(ii)(A). (3) Section 987 historic asset. The basis of a section 987 historic asset shall be determined in the owner’s functional currency and shall be the same as the amount determined under §1.987-4(d)(2)(ii)(B). (4) Partner’s adjusted basis in distributed assets. See also section 732 and §1.987-7 for purposes of determining an owner’s adjusted basis of an asset distributed from a section 987 QBU owned indirectly through a section 987 partnership. (g) Examples. The following examples illustrate the calculation of section 987 gain or loss under this section: Example 1. (i) U.S. Corp, a calendar year domestic corporation with the dollar as its functional currency, operates in the U.K. through U.K. DE, an entity disregarded as an entity separate from its owner under §§301.7701-1 through 301.7701-3 of this chapter. U.K. DE has a section 987 branch (U.K. section 987 branch) with the pound as its functional currency. During year 2, the following transfers took place between U.S. Corp and U.K. section 987 branch. On January 5, year 2, U.S. Corp transferred to U.K. section 987 branch $300 (which the branch used during the year to purchase services). On March 5, year 2, U.K. section 987 branch transferred a machine to U.S. Corp. Assume that the pound adjusted basis of the machine when properly translated into dollars under §§1.987-4(d)(2)(ii)(B) and paragraph (d) of this section is $500. On November 1, year 2, U.K. section 987 branch transferred pound cash to U.S. Corp. Assume that the dollar amount of the pounds when properly translated under §1.987-4(d)(2)(ii)(A) and paragraph (d) of this section is $2,300. On December 7, year 2, U.S Corp transferred a truck to U.K. section 987 branch with an adjusted basis of $2,000. (ii) Assume that at the end of year 2, U.K. section 987 branch holds assets, properly translated into the owner’s functional currency pursuant to §1.987-4(e)(2), consisting of a computer with a pound adjusted basis equivalent to $500, a truck with a pound adjusted basis equivalent to $2,000, and pound cash equivalent to $2,850. In addition, assume that U.K. section 987 branch has a pound liability entered into in year 1 with Bank A. The liability, when translated into the owner functional currency pursuant to §1.987-4(e)(2), is equivalent to $200. All such assets and liabilities are reflected on the books and records of U.K. section 987 branch. Assume that the net unrecognized section 987 gain for U.K. section 987 branch as determined under §1.987-4 as of the last day of year 2 is $80. (iii) U.S. Corp’s section 987 gain with respect to U.K. section 987 branch is determined as follows: (A) Computation of amount of remittance. Under paragraphs (c)(1) and (2) of this section, U.S. Corp must determine the amount of the remittance for year 2 in the owner’s functional currency (dollars) on the last day of year 2. The amount of the remittance for year 2 is $500, determined as follows: Transfers from U.K. section 987 branch to U.S. Corp in dollars: Machine $500 Cash (U.K. pounds) 2,300 $2,800 Transfers from U.S. Corp to U.K. section 987 branch in dollars: Cash (U.S. dollars) $300 Truck 2,000 $2,300 Computation of amount of remittance: Aggregate transfers from U.K. section 987 branch to U.S. Corp $2,800 Less: aggregate transfers from U.S. Corp to U.K. section 987 branch ($2,300) Total remittance $500 (B) Computation of branch gross assets plus remittance. Under paragraph (b)(2) of this section, U.K. section 987 branch must determine the total basis of its gross assets that are reflected on its year-end balance sheet translated into the owner’s functional currency, and must increase this amount by the amount of the remittance. Total basis of U.K. section 987 branch’s gross assets at end of year 2 plus remittance in dollars: Computer $500 Cash (U.K. pounds) 2,850 Truck 2,000 Total gross assets $5,350 Remittance 500 Total gross assets + remittance $5,850 (C) Computation of remittance proportion. Under paragraph (b) of this section, U.K. section 987 branch must compute the remittance proportion as follows: Amount of remittance $500 Total basis of U.K. section 987 branch’s gross assets at end of Year 2, increased by amount of remittance $5,850 Remittance/gross assets 0.085 Remittance proportion 0.085 (D) Computation of section 987 gain or loss. The amount of U.S. Corp’s section 987 gain or loss that must be recognized with respect to U.K. section 987 branch is determined under paragraph (a) of this section. Net unrecognized section 987 gain $80 Remittance proportion x0.085 U.S. Corp’s section 987 gain for Year 2: $6.80 Example 2. U.S. Corp, a calendar year domestic corporation with the dollar as its functional currency, operates in the U.K. through U.K. DE, an entity disregarded as an entity separate from its owner. U.K. DE has a section 987 branch (U.K. section 987 branch) with the pound as its functional currency. During year 2, the following transfers took place between U.S. Corp and U.K. section 987 branch. On March 1, year 2, U.S. Corp transferred to U.K. section 987 branch a computer with a basis of $100. On November 1, year 2, U.K. section 987 branch transferred pounds to U.S. Corp. Assume that the dollar amount of the pounds when properly translated under §1.987-4(d)(2)(ii)(A) and paragraph (d) of this section is $300. On the same day, U.K. section 987 branch transferred $20 to U.S. Corp. (ii) Assume that at the end of year 2, U.K. section 987 branch holds assets translated (as necessary) into the owner functional currency pursuant to §1.987-4(e)(2) consisting of a plant with a pound adjusted basis equivalent $1,000, pound cash equivalent to $100, a machine with a pound adjusted basis equivalent to $200, portfolio stock (within the meaning of §1.987-2(b)(2)(ii)) in ABC Corporation with a pound adjusted basis equivalent to $150, inventory of 100 units with an aggregate pound adjusted basis equivalent to $100 and a computer with a pound adjusted basis equivalent to $100. In addition, assume that U.K. section 987 branch has a pound liability that it entered into with Bank A in year 1. When properly translated into dollars pursuant to §1.987-4(e)(2) the principal amount of the liability is equal to $500. All such assets and liabilities are reflected on the books and records of U.K. section 987 branch. Assume that the net unrecognized 987 gain for U.K. section 987 branch as determined under §1.987-4 as of the last day of year 2 is $100. (iii) U.S. Corp’s section 987 gain with respect to U.K. section 987 branch is determined as follows: (A) Computation of amount of remittance. Under paragraphs (c)(1) and (2) of this section, U.S. Corp must determine the amount of the remittance for year 2 in the owner’s functional currency on the last day of year 2. The amount of the remittance for year 2 is $220 determined as follows: Transfers from U.K. section 987 branch to U.S. Corp in dollars: Cash (U.K. pounds) $300 Cash (U.S. dollars) 20 $320 Transfer from U.S Corp to U.K. section 987 branch in dollars: Computer $100 Computation of amount of remittance: Aggregate transfers from U.K. section 987 branch to U.S. Corp $320 Less: aggregate transfers from U.S. Corp to U.K. branch ($100) Total remittance: $220 (B) Computation of branch gross assets plus remittance. Under paragraph (b)(2) of this section, U.K. section 987 branch must determine the total basis of its gross assets as are reflected on its year-end balance sheet translated into dollars and must increase this amount by the amount of the remittance. Total pound basis of U.K. section 987 branch’s gross assets translated into dollars at end of Year 2: Plant $1,000 Cash (U.K. pounds) 100 Inventory 100 Machine 200 Computer 100 Portfolio Stock 150 Total gross assets $1,650 Remittance 220 Total gross assets + remittance $1,870 (C) Computation of remittance proportion. Under paragraph (b) of this section, UK section 987 branch must compute the remittance proportion as follows. Amount of remittance $220 Total basis of U.K. section 987 branch’s gross assets at end of year 2, increased by amount of remittance $1,870 Remittance/gross assets 0.118 Remittance proportion 0.118 (D) Computation of section 987 gain or loss. The amount of U.S. Corp’s section 987 gain or loss that must be recognized with respect to U.K. section 987 branch is determined under paragraph (a) of this section. Net unrecognized section 987 gain $100.00 Remittance proportion x0.118 US Corp’s section 987 gain for year 2 $11.80§1.987-6 Character and source of section 987 gain or loss. (a) Ordinary income or loss. Section 987 gain or loss is ordinary income or loss for Federal income tax purposes. (b) Source and character of section 987 gain or loss—(1) In general. Except as otherwise provided in this section, the owner of a section 987 QBU must determine the source and character of section 987 gain or loss in the year of a remittance under the rules of this paragraph (b) for all purposes of the Internal Revenue Code, including sections 904(d), 907 and 954. (2) Method required to characterize and source section 987 gain or loss. The owner must use the asset method set forth in §1.861-9T(g) to characterize and source section 987 gain or loss. The modified gross income method described in §1.861-9T(j) cannot be used. (3) Method required to characterize and source section 987 gain or loss with respect to regulated investment companies and real estate investment trusts. [Reserved]. (c) Example. The following example illustrates the application of this section. Example. CFC is a controlled foreign corporation as defined in section 957 with the Swiss franc (Sf) as its functional currency. CFC holds all the interest in a section 987 DE as defined in §1.987-1(b)(6)(iii) that has a section 987 branch with significant operations in Germany (German Branch). German Branch has the euro as its functional currency. For the year 2009, CFC recognizes section 987 gain of Sf10,000 under §§1.987-4 and 1.987-5. Applying the rules of this section, German Branch has total average assets of Sf1,000,000 which generate income as follows: Sf750,000 of assets that generate foreign source general limitation income under section 904(d)(1)(I), none of which is subpart F income under section 952; and Sf250,000 of assets that generate foreign source passive income under section 904(d)(1)(B), all of which is subpart F income. Under paragraph (b) of this section, Sf7,500 (Sf750,000/Sf1,000,000 x Sf10,000) of the section 987 gain will be treated as foreign source general limitation income which is not subpart F income and Sf2,500 (Sf250,000/Sf1,000,000 x Sf10,000) will be treated as foreign source passive income which is subpart F income. All of the section 987 gain is treated as ordinary income. §1.987-7 Section 987 partnerships. (a) In general. In the case of an owner that is a partner in a section 987 partnership, this section provides rules for determining the owner’s share of assets and liabilities of a section 987 QBU owned indirectly, as described in §1.987-1(b)(4)(ii), through a section 987 partnership. In addition, this section provides rules coordinating these regulations with subchapter K of chapter 1 of the Internal Revenue Code. (b) Assets and liabilities of an eligible QBU or a section 987 QBU held indirectly through a partnership. A partner’s share of the assets and liabilities reflected under §1.987-2(b) on the books and records of an eligible QBU or a section 987 QBU owned indirectly through a partnership shall be determined in a manner that is consistent with the manner in which the partners have agreed to share the economic benefits and burdens (if any), corresponding to the assets and liabilities, taking into account the rules and principles of sections 701 through 761, and the applicable regulations, including section 704(b) and §1.701-2. (c) Coordination with subchapter K (1) Partner’s adjusted basis in its partnership interest (i) In general. Except as provided in this paragraph, a partner’s adjusted basis in its section 987 partnership interest shall be maintained in the functional currency of that partner and shall not be adjusted as a result of any fluctuations in the value of the partner’s functional currency and the functional currency of any section 987 QBU owned indirectly through the section 987 partnership. (ii) Adjustments for section 987 taxable income or loss and section 987 gain or loss—(A) Section 987 taxable income or loss. A partner’s share of the items of income, gain, deduction or loss taken into account in calculating section 987 taxable income or loss of a section 987 QBU, determined under §1.987-3, held indirectly through a section 987 partnership shall be treated as income or loss of the section 987 partnership through which the partner indirectly owns the interest. As a result, the partner’s allocable share of the items of income, gain, deduction or loss taken into account in calculating section 987 taxable income or loss of the section 987 QBU shall be taken into account, following conversion into the partner’s functional currency, in determining the appropriate adjustments to the partner’s adjusted basis in its partnership interest under section 705. (B) Section 987 gain or loss. Solely for purposes of determining the appropriate adjustments to a partner’s adjusted basis in its interest in a section 987 partnership under section 705, an individual or corporation that owns a section 987 QBU indirectly through a section 987 partnership shall treat any section 987 gain or loss of such section 987 QBU as gain or loss of the section 987 partnership. Any adjustments to the adjusted basis of a partner’s interest in such section 987 partnership required under this paragraph (c)(1)(ii)(B) of this section shall occur prior to determining the effect under the Internal Revenue Code of any sale, exchange, distribution or other event. (iii) Adjustments for contributions and distributions. For purposes of making adjustments to the partner’s adjusted basis in its interest in a section 987 partnership, as a result of any contributions or distributions (including deemed contributions and distributions under section 752) between the section 987 partnership and the owner of a section 987 QBU owned indirectly through the partnership, such amounts will be taken into account in the owner’s functional currency. (iv) Determination of deemed distributions and contributions under section 752—(A) Increase in partner’s liabilities. For purposes of determining the amount of any increase in a partner’s share of the liabilities of the partnership, or any increase in the partner’s individual liabilities by reason of the assumption by such partner of a liability of the partnership, which are reflected on the books and records of a section 987 QBU owned indirectly through such partnership and which are denominated in a functional currency different from the partner’s, the amount of such liabilities shall be translated into the functional currency of the partner using the spot rate (as defined in §1.987-1(c)(1)(i) and (ii)) on the date of such increase. (B) Decrease in partner’s liabilities. For purposes of determining the amount of any decrease in a partner’s share of the liabilities of the partnership which were reflected on the books and records of a section 987 QBU owned indirectly through such partnership and which are denominated in a functional currency different from the partner’s functional currency, the amount of such liabilities shall be translated into the functional currency of the partner using the historic rate (as defined in §1.987-1(c)(3)) for the date on which such liabilities increased the partner’s adjusted basis in its partnership interest under section 752. (2) Special rule for determining gain or loss on the sale, exchange or other disposition of an interest in a section 987 partnership. For purposes of determining the amount realized by a partner in a section 987 partnership on the sale, exchange, or other disposition of that partner’s interest in such partnership, the amount of liabilities reflected on the books and records of a section 987 QBU (in a functional currency different from such partner) from which that partner is relieved as a result of such disposition, and which are included in the amount realized pursuant to section 752(d), shall be translated into the partner’s functional currency using the historic exchange rate (as determined under §1.987-1(c)(3)) for the date on which such liabilities increased the partner’s adjusted basis in its partnership interest under section 752. (d) Examples. The purpose of the following examples is to illustrate the application of section 987 to partnerships and their partners. The examples are not meant to be a comprehensive interpretation of the step-by-step computations involved in computing net unrecognized section 987 gain or loss. Thus, for the sake of simplicity, the examples only calculate section 987 gain or loss by reference to certain identified assets and liabilities, rather than by all the assets and liabilities of the section 987 QBU (as is required under these regulations). See §1.987-4 and the examples therein for step-by-step computations for determining the unrecognized section 987 gain or loss of the owner of a section 987 QBU. Example 1. Computation of an owner’s net unrecognized section 987 gain or loss. (i) Facts. PRS is a partnership which owns QBUx, an eligible QBU, operating in the United Kingdom. QBUx has the pound as its functional currency determined under §1.985-1 taking into account all of QBUx’s activities before application of this section. PRS has two equal partners that are domestic corporations, A and B, each with the U.S. dollar as its functional currency. The portions of QBUx allocated to A and B under paragraph (b) of this section are section 987 QBUs of A and B because under §1.987-1(b)(2), such portions are allocated from an eligible QBU with a different functional currency than A and B, respectively. Assume that PRS has no items of section 987 taxable income or loss for 2007. On January 1, 2007, A and B each contribute $50 to PRS. PRS immediately converts the $100 into £100. The £100 is reflected, in accordance with §1.987-2(b), on the books and records of QBUx. On January 1, 2007, the spot rate is $1 = £1. On December 31, 2007, the spot rate is $1.50 = £1. Pursuant to §1.987-3(b)(1), A and B use the yearly average exchange rate, as defined in §1.987-1(c)(2), to translate items of income, gain, deduction, or loss into dollars for the taxable year. Assume the yearly average exchange rate is $1.25 = £1 ($1 = £.80). Under the PRS partnership agreement, A and B each have an equal interest in all items of partnership income and loss. (ii) Calculation of net unrecognized section 987 gain or loss. Under paragraph (b) of this section, A and B are each allocated £50 from eligible QBUx. This amount is reflected on the balance sheet of the section 987 QBU of A and B, respectively, for purposes of determining the unrecognized section 987 gain or loss under §1.987-4. Pursuant to §1.987-4(d), the net unrecognized section 987 gain of A’s section 987 QBU and B’s section 987 QBU is $25. Example 2. Computation of owner’s net unrecognized section 987 gain or loss. (i) Facts. The facts are the same as Example 1, except that in addition to the £100 contributed by A and B, PRS incurred a £50 recourse liability from an unrelated third party on January 1, 2007. The liability and the £50 are both reflected on the books and records of QBUx under §1.987-2(b). Under section 752, and the regulations thereunder, A and B bear the economic risk of loss with respect to the £50 recourse debt equally. (ii) Calculation of net unrecognized section 987 gain or loss. Under paragraph (b) of this section, A and B are each allocated £75 from QBUx. In addition, under paragraph (b) of this section, A and B are each allocated £25 of the liability of QBUx because the economic burden of such liability, taking into account sections 701 through 761 of the Code, is borne equally by A and B. Under §1.987-4(d), A and B each have net unrecognized section 987 gain of $25. (iii) Determination of partner’s adjusted basis in PRS. Pursuant to paragraph (c)(1)(i) of this section and section 985(a), A and B must determine the adjusted basis in their PRS partnership interests in U.S. dollars. Under sections 722, 752(a) and paragraph (c)(1)(iv)(A) of this section, the adjusted bases in such interests are increased by the U.S. dollar amount of a deemed contribution determined using the spot rate for the date on which such liability was incurred. Therefore, A and B will increase the adjusted basis in their PRS partnership interests by $25. Example 3. Computation of owner’s net unrecognized section 987 gain or loss. (i) Facts. The facts are the same as Example 2, except as follows: On January 1, 2007, instead of incurring a £50 recourse liability, PRS incurred a £50 nonrecourse liability from an unrelated third party, which was secured by and used to purchase non-depreciable real property located in the United Kingdom. Under the partnership agreement, A and B agree to share all items of partnership income and loss equally, except that A guaranteed the nonrecourse liability and, in addition, the partnership agreement provides that A will be allocated any gain from the sale or exchange of the non-depreciable property. Further, the partnership agreement provides that in the event the partnership liquidates prior to satisfying the liability, the non-depreciable property shall be distributed to A. (ii) Calculation of net unrecognized section 987 gain or loss. Under paragraph (b) of this section, A and B are each allocated £50 from eligible QBUx. In addition, because A bears the economic burden of the nonrecourse liability incurred by PRS and the economic benefits of the non-depreciable property securing such liability, both of which are reflected on the books and records of QBUx under §1.987-2(b), A is allocated, for purposes of applying §1.987-4(d), both the £50 liability and the non-depreciable property with an adjusted tax basis of £50. Under §1.987-4(d), A’s net unrecognized section 987 gain is $0, and B’s net unrecognized section 987 gain is $25. (iii) Determination of partner’s adjusted basis in PRS. Pursuant to paragraph (c)(1)(i) of this section and section 985(a), A and B must determine the adjusted bases in their PRS partnership interests in U.S. dollars. Under sections 722, 752(a) and paragraph (c)(1)(iv) of this section, A’s adjusted basis is increased by the U.S. dollar amount of the deemed contribution determined using the spot rate for the date on which such liability was incurred. Therefore, A will increase the adjusted basis in its PRS partnership interest by $50. Example 4. Computation of owner’s share of items of section 987 taxable income. (i) Facts. The facts are the same as in Example 1, except that during 2007 PRS earns £50 which are reflected on the books and records of QBUx. In accordance with the partnership agreement, the £50 are allocated equally between A and B. (ii) Calculation of section 987 taxable income or loss. Under §1.987-3, A and B’s allocable share of the taxable income of QBUx, as determined by PRS, and adjusted to conform to U.S. tax principles, is £25 each. Under §1.987-3, A and B must convert their allocable share of the £25 into U.S. dollars using the yearly average exchange rate for the year, in accordance with §1.987-1(c)(2). As a result, A and B each take into account as their respective distributive share of PRS income $31.25. Under paragraph (c)(1)(ii)(A) of this section, section 985(a) and section 705, such amounts, as reflected in U.S. dollars, will be taken into account in determining any adjustments to the adjusted bases of A’s and B’s partnership interests. In addition, such amounts will be taken into account in calculating, under §1.987-4, the unrecognized section 987 gain or loss of the section 987 QBUs of A and B. Example 5. Computation of owner’s share of items of section 987 taxable income. (i) Facts. The facts are the same as in Example 4, except A and B agree to allocate the £50 of income to A. Assume for purposes of this example that such allocation has substantial economic effect as provided under section 704(b). (ii) Calculation of section 987 taxable income or loss. Under §1.987-3, A and B’s allocable share of the taxable income of QBUx, as determined by PRS, and adjusted to conform to U.S. tax principles, is £50 and £0, respectively. Under §1.987-3, A and B must convert their allocable share into U.S. dollars using the yearly average exchange rate for the year, in accordance with §1.987-1(c)(2). As a result, A and B must each take into account as their respective distributive share of PRS income $62.50 and $0, respectively. Under paragraph (c)(1)(ii)(A) of this section, section 985(a) and section 705, such amounts, as reflected in U.S. dollars, will be taken into account in determining any adjustments to the adjusted bases of A’s and B’s respective partnership interests. In addition, such amounts will be taken into account in calculating, under §1.987-4, the unrecognized section 987 gain or loss of the section 987 QBUs of A and B. Example 6. Election by de minimis partner to not take into account section 987 gain or loss. (i) Facts. The facts are the same as in Example 1, except assume that A owns, directly or indirectly, less than 5% of the total capital and profits interest in PRS and, as a result, is eligible to elect, under §1.987-1(b)(1)(ii) not to apply the provisions of the regulations under section 987 for purposes of taking into account the section 987 gain or loss of A’s section 987 QBU. Assume further that A makes such election. On January 1, 2008, A sells its interest to an unrelated third party, C, for $75. (ii) Determination of partner’s adjusted basis in PRS. Pursuant to paragraph (c)(1)(i) of this section and section 985(a), A must determine the adjusted basis of its PRS partnership interest in U.S. dollars. A’s basis in PRS is $50, the amount of its contribution to PRS. (iii) Sale of partnership interest by A. Under section 1001, A’s amount realized on the sale of the partnership interest to C is $75. A’s adjusted basis of its PRS partnership interest is $50, the amount of A’s contribution to PRS, unadjusted by the fluctuations between the pound and the U.S. dollar. A’s gain on the sale of the partnership interest is $25. §1.987-8 Termination of a section 987 QBU. (a) Scope. This section provides rules regarding the termination of a section 987 QBU. Paragraph (b) of this section provides general rules for determining when a termination occurs. Paragraph (c) of this section provides exceptions to the general termination rules for certain transactions described in section 381(a). Paragraph (d) of this section provides certain effects of terminations. Paragraph (e) of this section contains examples that illustrate the principles of this section. (b) In general. Except as provided in paragraph (c) of this section, a section 987 QBU terminates when— (1) Its activities cease, such that it no longer meets the definition of an eligible QBU as defined in §1.987-1(b)(3); (2) Substantially all (within the meaning of section 368(a)(1)(C)) of the section 987 QBU’s assets are transferred from such section 987 QBU to its owner, as provided under §1.987-2(c). For purposes of this paragraph (b)(2), the amount of assets transferred from the section 987 QBU to its owner as a result of a transaction (for example, a contribution of property to a DE or a partnership) as provided under §1.987-2(c) shall be reduced by assets that are transferred from the owner to such section 987 QBU, as provided under §1.987-2(c), pursuant to the same transaction; (3) A foreign corporation that is a controlled foreign corporation (as defined in section 957) that is the owner of a section 987 QBU ceases to be a controlled foreign corporation; or (4) The owner of such section 987 QBU ceases to exist (including in connection with a transaction described in section 381(a)). (c) Transactions described in section 381(a)—(1) Liquidations. A termination does not occur when the owner of a section 987 QBU ceases to exist in a liquidation described in section 332, except in the following cases: (i) The distributor is a domestic corporation and the distributee is a foreign corporation. (ii) The distributor is a foreign corporation and the distributee is a domestic corporation. (iii) The distributor and the distributee are both foreign corporations and the functional currency of the distributee is the same as the functional currency of the distributor’s section 987 QBU. (2) Reorganizations. A termination does not occur when the owner of the section 987 QBU ceases to exist in a reorganization described in section 381(a)(2), except in the following cases: (i) The transferor is a domestic corporation and the acquiring corporation is a foreign corporation. (ii) The transferor is a foreign corporation and the acquiring corporation is a domestic corporation. (iii) The transferor is a controlled foreign corporation immediately before the transfer and the acquiring corporation is a foreign corporation that is not a controlled foreign corporation immediately after the transfer. (iv) The transferor and the acquiring corporation are foreign corporations and the functional currency of the acquiring corporation is the same as the functional currency of the transferor’s section 987 QBU. (d) Effect of terminations. A termination of a section 987 QBU as determined in this section is treated as a remittance of all the gross assets of the section 987 QBU to its owner. As a result, any net unrecognized section 987 gain or loss of the section 987 QBU is recognized. See §1.987-5. For purposes of the preceding sentence, the amount of net unrecognized section 987 gain or loss is determined as of the date of termination by closing the books and records of the section 987 QBU on that date. (e) Examples. The following examples illustrate the principles of this section: Example 1. Cessation of operations. (i) Facts. DC, a domestic corporation, has a sales office in Country X (Country X Branch) that is a section 987 QBU. DC closes its Country X Branch. (ii) Analysis. The cessation of the activities of the Country X Branch causes a termination of the section 987 QBU under paragraph (b)(1) of this section. Example 2. Incorporation of section 987 QBU. (i) Facts. DC, a domestic corporation, has a branch in Country X (Country X Branch) that is a section 987 QBU. DC transfers all the assets and liabilities of Country X Branch to DS, a domestic corporation, in exchange for stock of DS in a transaction qualifying under section 351. (ii) Analysis. Country X Branch terminates pursuant to paragraph (b)(1) of this section because the Country X Branch ceases to be an eligible QBU of DC. Example 3. Cessation of controlled foreign corporation status. (i) Facts. DC, a domestic corporation, owns all of the stock of FC, a controlled foreign corporation as defined in section 957. FC has a section 987 QBU. FA, a foreign corporation owned solely by foreign persons, purchases all of the FC stock. FC will not constitute a controlled foreign corporation after the transaction. (ii) Analysis. Because FC ceases to qualify as a controlled foreign corporation after the sale of the FC stock, FC’s section 987 QBU terminates pursuant to paragraph (b)(3) of this section. Example 4. Section 332 liquidation. (i) Facts. DC, a domestic corporation, operates in Country X through FC, a wholly-owned foreign corporation organized under the laws of Country X. FC also has a branch in Country Y (Country Y Branch) that is a section 987 QBU. Pursuant to a liquidation described in section 332, FC transfers all of its assets and liabilities to DC. (ii) Analysis. FC’s liquidation is a termination as provided in paragraph (b)(4) of this section because FC ceases to exist. The exception for certain section 332 liquidations provided under paragraph (c)(1) of this section does not apply because DC is a domestic corporation and FC is a foreign corporation. See paragraph (c)(1)(ii) of this section. Example 5. Transfers to and from section 987 QBU pursuant to the same transaction. (i) Facts. DC1, a domestic corporation, owns Entity A, a DE. Entity A conducts a business in Country X and that business is an eligible QBU and a section 987 QBU (Country X QBU) of DC1. DC2, a domestic corporation, contributes property to Entity A in exchange for a 95% interest in Entity A. The property DC2 contributes to Entity A is used in the business conducted by the Country X QBU and is reflected on its books and records as provided under §1.987-2(b). Moreover, Entity A is converted to a partnership as a result of the contribution. See Rev. Rul. 99-5 (situation 2), (1999-1 C.B. 434). See §601.601(d)(2) of this chapter. Also, as a result of the contribution, and pursuant to §1.987-2(c)(5), 95% of the assets and liabilities on the books and records of DC1’s section 987 QBU are deemed to be transferred from such QBU to DC1, and DC1 is deemed to transfer to such QBU 5% of the property, as determined under §1.987-7, contributed by DC2 to Entity A. (ii) Analysis. As a result of the contribution of property from DC2 to Entity A, assets were transferred from DC1’s section 987 QBU to DC1. Similarly, assets were transferred from DC1 to its section 987 QBU as a result of the contribution. Accordingly, for purposes of determining whether substantially all the assets of Country X QBU were transferred from DC1’s section 987 QBU as provided under paragraph (b)(2) of this section, the assets transferred from DC1’s section 987 QBU to DC1 under §1.987-2(c) are reduced by the amount of assets transferred from DC1 to such section 987 QBU pursuant to the contribution. §1.987-9 Recordkeeping requirements. (a) In general. A taxpayer that is an owner of a section 987 QBU shall keep such reasonable records as are sufficient to establish the QBU’s section 987 taxable income or loss and section 987 gain or loss. See section 987 and section 6001 and the applicable regulations. (b) Supplemental information. An owner’s obligation to maintain records under section 6001 and paragraph (a) of this section is not satisfied unless the following information is maintained in such records: (1) The amount of the items of income, gain, deduction or loss attributed to each section 987 QBU of the owner in the functional currency of the section 987 QBU. (2) The amount of assets and liabilities attributed to each section 987 QBU of the owner in the functional currency of the QBU. (3) The exchange rates used to translate items of income, gain, deduction or loss of each section 987 QBU into the owner’s functional currency. If a spot rate convention is used, the manner in which such convention is determined. (4) The exchange rates used to translate the assets and liabilities of each section 987 QBU into the owner’s functional currency. If a spot rate convention is used, the manner in which such convention is determined. (5) The amount of the items of income, gain, deduction or loss attributed to each section 987 QBU of the owner translated into the functional currency of the owner. (6) The amount of assets and liabilities attributed to each section 987 QBU of the owner translated into the functional currency of the owner. (7) The amount of assets and liabilities transferred by the owner to a section 987 QBU determined in the functional currency of the owner. (8) The amount of assets and liabilities transferred by the section 987 QBU to the owner determined in the functional currency of the owner. (9) The amount of the unrecognized section 987 gain or loss for the taxable year. (10) The amount of the net unrecognized section 987 gain or loss at the close of the taxable year. (11) If a remittance is made, the average tax book value of assets as determined under §1.861-9T(g). (12) The transition information required to be determined under §1.987-10(c)(2)(v). (c) Retention of records. The records required by this section must be kept at all times available for inspection by the Internal Revenue Service, and shall be retained so long as the contents thereof may become material in the administration of the Internal Revenue Code. §1.987-10 Transition rules. (a) Scope—(1) In general. These transition rules shall apply to any taxpayer that is an owner of a section 987 QBU pursuant to §1.987-1(b)(4) on the transition date (as defined in paragraph (b) of this section). A taxpayer to whom this section applies must transition from the method previously used by such taxpayer to comply with section 987 (the “prior section 987 method”) to the method prescribed by these regulations pursuant to the rules set forth in paragraph (c) of this section. (2) Limitation where the prior method was unreasonable. Notwithstanding paragraph (a)(1) of this section, if the prior section 987 method was unreasonable (including the case where the taxpayer failed to make the determinations required under section 987 for any open taxable year), then the taxpayer must apply the rules of paragraph (c)(4) of this section (and cannot apply the rules of paragraph (c)(3) of this section) to transition to the method prescribed by these regulations. (b) Transition date. The transition date is the first day of the first taxable year to which these regulations apply to a taxpayer. (c) Transition methods and corresponding rules—(1) In general. Except as provided in paragraph (a)(2) of this section, a taxpayer must transition from its prior method to the method prescribed by these regulations under the “deferral transition method” of paragraph (c)(3) of this section or the “fresh start transition method” of paragraph (c)(4) of this section. If a taxpayer fails to comply with the rules of this section, the Area Director, Field Examination, Small Business/Self Employed or the Director, Field Operations, Large and Mid-Size Business having jurisdiction of the taxpayer’s return for the taxable year shall determine the appropriate transition method. (2) Conformity rules. The taxpayer (including all members that file a consolidated return that includes that taxpayer), and any controlled foreign corporation as defined in section 957 in which the taxpayer owns more than 50 percent of the voting power or stock (as determined in section 957(a)), must consistently apply the same transition method for each qualified business unit subject to section 987 owned on the transition date. (3) Deferral transition method—(i) In general. Pursuant to the deferral transition method prescribed by this paragraph (c)(3), section 987 gain or loss must be determined on the transition date under the taxpayer’s prior section 987 method as if all qualified business units of the taxpayer subject to section 987 (taking into account the conformity rules of paragraph (c)(2) of this section) terminated on the last day of the taxable year preceding the transition date. This deemed termination applies solely for purposes of this section. Any section 987 gain or loss determined with respect to a section 987 QBU under the preceding sentence shall not be recognized on the transition date but shall be considered as net unrecognized section 987 gain or loss of the section 987 QBU in the first taxable year for which these regulations are effective (in addition to any net unrecognized section 987 gain or loss otherwise determined for such taxable year). Recognition of net unrecognized section 987 gain or loss determined under the preceding sentence is governed by §1.987-5 for periods after the transition date. The owner of a qualified business unit that is deemed to terminate under these rules is treated as having transferred all of the assets and liabilities attributable to such qualified business unit to a new section 987 QBU on the transition date. (ii) Translation rates used to determine the amount of assets and liabilities transferred from the owner to the section 987 QBU for the section 987 QBU’s first taxable year beginning on the transition date. The exchange rates used to determine the amount of assets and liabilities transferred from the owner to the section 987 QBU on the transition date (for example, for purposes of making calculations under §1.987-4) under the deferral transition method in this paragraph (c)(3) shall be determined with reference to the historic exchange rates on the day the assets were acquired or liabilities entered into by the qualified business unit deemed terminated, adjusted to take into account any gain or loss determined under paragraph (c)(3)(i) of this section. See Examples 1 and 2 of paragraph (d) of this section. (4) Fresh start transition method—(i) In general. Pursuant to the fresh start transition method prescribed by this paragraph (c)(4), on the transition date all qualified business units of the taxpayer subject to section 987 (taking into account the conformity rules of paragraph (c)(2) of this section) are deemed terminated on the last day of the taxable year preceding the transition date. This deemed termination applies solely for purposes of this section. No section 987 gain or loss is determined or recognized on such deemed termination. The owner of a qualified business unit that is deemed to terminate under this method is treated as having transferred all of the assets and liabilities attributable to such qualified business unit to a section 987 QBU on the transition date. (ii) Translation rates used to determine the amount of assets and liabilities transferred from the owner to the section 987 QBU for the section 987 QBU’s first taxable year on the transition date. The exchange rates used to determine the amount of assets and liabilities transferred from the owner to the section 987 QBU on the transition date (for example, for purposes of making calculations under §1.987-4) under the fresh start transition method of this paragraph (c)(4) shall be determined with reference to the historic exchange rates on the day the assets were acquired or liabilities entered into by the qualified business unit deemed terminated. See Example 3 of paragraph (d) of this section. (5) Double counting prohibited. The transition method used by the taxpayer cannot result in taking into account section 987 gain or loss with respect to an asset or liability attributable to a period prior to the transition date more than once. (6) Reporting. The taxpayer must attach a statement to its return for the first taxable year beginning on the transition date providing the following information: (i) A description of each qualified business unit to which these rules apply, the qualified business unit’s owner and its principal place of business, and a description of the prior method used by the taxpayer to determine section 987 gain or loss with respect to such qualified business unit. (ii) The transition method used by the taxpayer under paragraph (c) of this section for each qualified business unit. (iii) If the taxpayer uses the deferral transition method prescribed in paragraph (c)(3) of this section with respect to a qualified business unit, an explanation of the method used to determine section 987 gain or loss. (iv) If the taxpayer uses the deferral transition method prescribed in paragraph (c)(3) of this section with respect to a qualified business unit, the amount treated as net unrecognized section 987 gain or loss under paragraph (c)(3)(i) of this section. (v) The method used by the taxpayer for determining the exchange rates used to translate the basis of assets and the amount of liabilities of a section 987 QBU into the functional currency of the owner on the transition date as provided in paragraphs (c)(3)(ii) and (c)(4)(ii) of this section for purposes of applying these regulations. (d) Examples. The principles of this section are illustrated by the following examples: Example 1. Deferral transition method. (i) US Corp is a domestic corporation with the dollar as its functional currency. US Corp owns UK Branch, a branch with the pound as its functional currency. UK Branch was formed on January 1, 2006. US Corp uses the method prescribed in the 1991 proposed section 987 regulations to determine the section 987 gain or loss of UK Branch. US Corp contributed £6,000 to UK Branch on January 1, 2006. On the same day, UK Branch bought a truck for £4,000 and a computer for £1,000. Assume that the spot rate on January 1, 2006, is £1 = $1. UK Branch had profits determined under §1.987-1(b)(1)(i) through (iii) of the 1991 proposed section 987 regulations of £250 in each taxable year of 2006, 2007, 2008, and 2009. Assume that the average exchange rates used to translate UK Branch’s profits under the 1991 proposed section 987 regulations were as follows: 2006—£1 = $1.10; 2007—£1 = $1.20; 2008—£1 = $1.30; 2009—£1 = $1.40. UK Branch makes no remittances to US Corp in any year. On January 1, 2010, UK Branch transitions to the method provided in §§1.987-1 through 1.987-11 of these regulations pursuant to paragraph (a) of this section. US Corp chooses to use the deferral transition method of paragraph (c)(3) of this section in transitioning from its prior section 987 method (the method set forth in the 1991 proposed section 987 regulations) to the method prescribed in the §§1.987-1 through 1.987-11 of these regulations. The spot rate on December 31, 2009, is £1=$2. (ii) Pursuant to paragraph (c)(3) of this section, US Corp must determine UK Branch’s section 987 gain or loss on January 1, 2010, using its prior section 987 method (the method prescribed under the 1991 proposed section 987 regulations), as if UK Branch terminated on December 31, 2009. On December 31, 2009, UK Branch has an equity pool of £7,000 and a basis pool of $7,250 determined under the 1991 proposed section 987 regulations based on the following amounts: Asset Amount in £ Translation Rate Amount in $ Cash £1,000 Spot rate on 1/1/06 of £1=$1 $1,000 Cash £250 Ave. rate for 2006 of £1=$1.10 $275 Cash £250 Ave. rate for 2007 of £1=$1.20 $300 Cash £250 Ave. rate for 2008 of £1=$1.30 $325 Cash £250 Ave. rate for 2009 of £1=$1.40 $350 Truck £4,000* Spot rate on 1/1/06 of £1=$1 $4,000 Computer £1,000* Spot rate on 1/1/06 of £1=$1 $1,000 Total assets £7,000 $7,250 Liabilities £0 $0 * Depreciation not taken into account for purposes of this example. Accordingly, under §1.987-3(h)(3)(i) of the 1991 proposed section 987 regulations, UK Branch determines its section 987 gain or loss on December 31, 2009, as follows: Equity Pool on 12/31/09 £7,000 Multiplied by spot rate on date of deemed termination of £1=$2. x$2 $14,000 Spot Value of Equity Pool $14,000 Less 100% of Basis Pool ($7,250) Section 987 gain $6,750 (iii) Under paragraph (c)(3)(i) of this section, US Corp does not recognize the $6,750 of section 987 gain determined on the transition date. Instead, the $6,750 will be treated as net unrecognized section 987 gain of UK Branch for 2010 and subsequent years (in addition to any net unrecognized section 987 gain or loss otherwise determined at the close of 2010 and subsequent years). Recognition of net unrecognized section 987 gain or loss is governed by §1.987-5. (iv) Pursuant to paragraph (c)(3)(ii) of this section, when computing the exchange rates used to determine the amount of assets and liabilities transferred from US Corp to UK Branch on the transition date, US Corp must adjust the historic exchange rates attributable to such assets to take into account UK Branch’s section 987 gain determined under paragraph (c)(3) of this section. Under these facts, where all of UK Branch’s assets are considered to generate deferred section 987 gain, US Corp takes into account this section 987 gain by translating the assets deemed contributed by US Corp to UK Branch on the transition date using the same spot rate it used to determine UK Branch’s section 987 gain on the deemed termination date of December 31, 2009. Accordingly, on January 1, 2010, US Corp translates the assets deemed contributed (cash is segregated for ease of illustration) to UK Branch as follows: Asset Amount in £ Translation Rate Amount in $ Cash £1,000 Spot rate on 12/31/09 of £1=$2 $2,000 Cash £250 Spot rate on 12/31/09 of £1=$2 $500 Cash £250 Spot rate on 12/31/09 of £1=$2 $500 Cash £250 Spot rate on 12/31/09 of £1=$2 $500 Cash £250 Spot rate on 12/31/09 of £1=$2 $500 Truck £4,000 Spot rate on 12/31/09 of £1=$2 $8,000 Computer £1,000 Spot rate on 12/31/09 of £1=$2 $2,000 Total assets £7,000 $14,000 Liabilities £0 $0 Example 2. Deferral transition method. (i) The facts are the same as in Example 1 except that US Corp and UK Branch use an “earnings only” approach to determine section 987 gain or loss prior to the transition date. Under this approach, US Corp maintains a basis and equity pool for UK Branch’s earnings and a separate basis and equity pool for UK Branch’s capital. Section 987 gain or loss is only recognized on remittances of earnings (but not with respect to capital) under principles similar to those of the 1991 proposed section 987 regulations. Remittances are first considered as distributed from the earnings equity pool and then from the capital equity pool. For purposes of this example, this method is assumed to be a reasonable section 987 method and does not violate §1.987-10(a)(2). (ii) Using principles similar to those set forth in §1.987-2 of the 1991 proposed section 987 regulations, the earnings equity pool of UK Branch is £1,000 (£250 earned in each taxable year of 2006, 2007, 2008 and 2009) and the corresponding earnings basis pool is $1,250 ($275 in 2006, $300 in 2007, $325 in 2008 and $350 in 2009). The capital equity pool is £6,000 and the corresponding capital basis pool is $6,000 (contributed cash of £6,000 translated to equal $6,000—which US Corp can trace to contributed cash remaining of £1,000 with a translated basis equal to $1,000; a truck of £4,000 with a translated basis equal to $4,000; and a computer of £1,000 with a translated basis equal to $1,000). (iii) Pursuant to paragraph (c)(3)(i) of this section, US Corp must determine UK Branch’s section 987 gain or loss on January 1, 2010, using its prior section 987 method (the “earnings only” method), as if UK Branch terminated on December 31, 2009. Using principles similar to §1.987-3(h) of the 1991 proposed section 987 regulations with respect to the earnings equity and basis pool, US Corp would determine $750 of section 987 gain as follows: Earnings Equity Pool on 12/31/09 £1,000 Multiplied by spot rate on date of deemed termination of £1=$2. x$2 $2,000 Spot Value of Earnings Equity Pool $2,000 Less 100% of Earnings Basis Pool ($1,250) Section 987 gain $750 (iv) Under paragraph (c)(3)(i) of this section, US Corp does not recognize the $750 of section 987 gain determined on the transition date. Instead, the $750 will be treated as net unrecognized section 987 gain of UK Branch for 2010 and subsequent years (in addition to any net unrecognized section 987 gain or loss otherwise determined at the close of 2010 and subsequent years). Recognition of net unrecognized section 987 gain or loss is governed by §1.987-5. (v) Pursuant to paragraph (c)(3)(ii) of this section, when computing the exchange rates used to determine the amount of assets and liabilities transferred from US Corp to UK Branch on the transition date, US Corp must adjust the historic exchange rates attributable to such assets to take into account UK Branch’s section 987 gain determined under paragraph (c)(3) of this section. Under these facts, US Corp may reasonably take into account UK Branch’s section 987 gain by translating those UK Branch’s assets that generated such gain using the same spot rate it used to determine UK Branch’s section 987 gain on the termination date of December 31, 2009 and by determining the translation rate of other assets by reference to the traced basis of such assets. Accordingly, on January 1, 2010, US Corp translates the deemed contributions to UK Branch as follows: Asset Amount in £ Translation Rate Amount in $ Contributed Cash £1,000 Spot rate on 1/1/06 of £1=$1 $1,000 Cash £250 Spot rate on 12/31/09 of £1=$2 $500 Cash £250 Spot rate on 12/31/09 of £1=$2 $500 Cash £250 Spot rate on 12/31/09 of £1=$2 $500 Cash £250 Spot rate on 12/31/09 of £1=$2 $500 Truck £4,000 Spot rate on 1/1/06 of £1=$1 $4,000 Computer £1,000 Spot rate on 1/1/06 of £1=$1 $1,000 Total assets £7,000 $8,000 Liabilities £0 $0 (vi) If UK Branch was not able to trace historic dollar basis as set forth in paragraph (v) of this Example 2, when translating the assets deemed contributed to UK Branch on January 1, 2010, under paragraph (c)(3)(ii) of this section, US Corp would be required to use exchange rates that take into account a reasonable allocation of the aggregate historic basis and the $750 of deferred section 987 gain to the UK Branch assets. Example 3. Fresh start transition method. (i) The facts are the same as in Example 1, except that US Corp chooses to use the fresh start transition method of paragraph (c)(4) of this section in transitioning from the 1991 proposed regulations to the method prescribed in the current regulations. Pursuant to paragraph (c)(4)(i) of this section, UK Branch is deemed to terminate on December 31, 2009. However, no section 987 gain or loss will be determined or recognized. On January 1, 2010, when translating the assets deemed contributed to UK Branch, US Corp will use the historic exchange rates existing on the date the assets were acquired by UK Branch pursuant to paragraph (c)(4)(ii) of this section. Accordingly, US Corp translates the assets deemed contributed (cash is segregated for ease of illustration) to UK Branch as follows: Asset Amount in £ Translation Rate Amount in $ Cash £1,000 Spot rate on 1/1/06 of £1=$1 $1,000 Cash £250 Ave. rate for 2006 of £1=$1.10 $275 Cash £250 Ave. rate for 2004 of £1=$1.20 $300 Cash £250 Ave. rate for 2005 of £1=$1.30 $325 Cash £250 Ave. rate for 2006 of £1=$1.40 $350 Truck £4,000 Spot rate on 1/1/06 of £1=$1 $4,000 Computer £1,000 Spot rate on 1/1/06 of £1=$1 $1,000 Total assets £7,000 $7,250 Liabilities £0 $0 (ii) If UK Branch was not able to trace historic dollar basis as set forth in paragraph (i) of this Example 3, when translating the assets deemed contributed to UK Branch on January 1, 2010, under paragraph (c)(3)(ii) of this section, US Corp would be required to use exchange rates that take into account a reasonable allocation of the aggregate historic basis of the UK Branch assets. §1.987-11 Effective date. (a) In general. Except as otherwise provided in this section, these regulations shall apply to taxable years beginning one year after the first day of the first taxable year following the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. (b) Election to apply these regulations to taxable years beginning after the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. A taxpayer may elect to apply these regulations to taxable years beginning after the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. Such election shall be binding on all members that file a consolidated return with the taxpayer and any controlled foreign corporation, as defined in section 957, in which the taxpayer owns more than 50 percent of the voting power or stock (as determined in section 957(a)). An election made under this paragraph shall be made in accordance with §1.987-1(f). Par. 6. Section 1.988-1 is amended by: 1. Adding paragraphs (a)(3) and (a)(4). 2. Revising paragraph (a)(10)(ii). 3. Adding two sentences to the end of paragraph (i). The additions and revision read as follows: §1.988-1 Certain definitions and special rules. * * * * * (a) * * * (3) Certain transactions of a section 987 QBU denominated in the functional currency of the owner are not treated as section 988 transactions. Transactions described in §1.987-3(e)(2) (regarding certain transactions that are denominated in the functional currency of the owner of a section 987 QBU) are not treated as section 988 transactions to a section 987 QBU. Thus, no currency gain or loss shall be recognized by a section 987 QBU under section 988 with respect to such items. (4) Treatment of assets and liabilities of a partnership or DE that are not attributed to an eligible QBU—(i) Scope. This paragraph (a)(4) applies to assets and liabilities of a partnership, or of an entity disregarded as an entity separate from its owner for U.S. Federal income tax purposes (DE), that are not attributable to an eligible QBU (within the meaning of §1.987-1(b)(3)) as provided under §1.987-2(b). (ii) Partnerships. For purposes of applying section 988 and the applicable regulations to transactions involving the assets and liabilities described in paragraph (a)(4)(i) of this section that are held by a partnership, the owners of the partnership (within the meaning of §1.987-1(b)(4)) shall be treated as owning their share of such assets and liabilities. Section 1.987-7(b) shall apply for purposes of determining an owner’s share of such assets or liabilities. (iii) Disregarded entities. For purposes of applying section 988 and the applicable regulations to transactions involving the assets and liabilities described in paragraph (a)(4)(i) of this section that are held by a DE, the owner of the DE (within the meaning of §1.987-1(b)(4)) shall be treated as owning all of such assets and liabilities. (iv) Example. The following example illustrates the application of paragraph (a)(4) of this section: Example. Liability held through a partnership. (i) Facts. P, a foreign partnership, has two equal partners, X and Y. X is a domestic corporation with the dollar as its functional currency. Y is a foreign corporation that has the yen as its functional currency. On January 1, year 1, P borrowed yen and issued a note to the lender that obligated P to pay interest and repay principal to the lender in yen. Also on January 1, year 1, P used the yen it borrowed from the lender to acquire 100% of the stock of F, a foreign corporation, from an unrelated person. P also holds an eligible section 987 QBU (within the meaning of §1.987-1(b)(3)) that has the yen as its functional currency. P maintains one set of books and records. The assets and liabilities of the eligible QBU are reflected on the P books and records as provided under §1.987-2(b). The F stock held by P, and the yen liability incurred to acquire the F stock, are also recorded on the books and records of P, but are not reflected on such books and records for purposes of section 987 pursuant to §1.987-2(b)(2)(i)(A) and (C), respectively. (ii) Analysis. X’s portion of the assets and liabilities of the eligible QBU owned by P is a section 987 QBU. Y’s portion of the assets and liabilities of the eligible QBU owned by P is not a section 987 QBU because Y and the eligible QBU have the same functional currency. Because the F stock and yen-denominated liability incurred to acquire such stock are not reflected on the books and records of the eligible QBU, they are not subject to section 987. In addition, because the F stock and the yen-denominated liability incurred to acquire such stock are held by P (but not attributable to P’s eligible QBU), X and Y are treated as owning their share of such stock and liability, determined under §1.987-7(b), for purposes of applying section 988. As a result, P’s becoming the obligor under the portion of the yen-denominated note that is treated as being an obligation of X is a section 988 transaction pursuant to paragraphs (a)(1)(ii), (a)(2)(ii) and (a)(3) of this section. Similarly, the disposition of yen on payments of interest and principal on the liability, to the extent such yen are treated as owned by X, are section 988 transactions under paragraphs (a)(1)(i) and (a)(3) of this section. P’s becoming the obligor under Y’s portion of the yen-denominated note, and Y’s portion of the yen disposed of in connection with payments on such note, are not section 988 transactions because Y has the yen as its functional currency. (5) [Reserved]. * * * * * (10) * * * (ii) Certain transfers. (A) Exchange gain or loss with respect to nonfunctional currency or any item described in paragraph (a)(2) of this section entered into with another taxpayer shall be realized upon a transfer (as defined under §1.987-2(c)) of such currency or item from an owner to a section 987 QBU or from a section 987 QBU to the owner where as a result of such transfers the currency or other such item— (i) Loses its character as nonfunctional currency or an item described in paragraph (a)(2) of this section; or (ii) Where the source of the exchange gain or loss could be altered absent the application of this paragraph (a)(10)(ii). (B) Such exchange gain or loss shall be computed in accordance with §1.988-2 (without regard to §1.988-2(b)(8) as if the nonfunctional currency or item described in paragraph (a)(2) of this section had been sold or otherwise transferred at fair market value between unrelated taxpayers. For purposes of the preceding sentence, a taxpayer must use a translation rate that is consistent with the translation conventions of the section 987 QBU to which or from which, as the case may be, the item is being transferred. In the case of a gain or loss incurred in a transaction described in this paragraph (a)(10)(ii) that does not have a significant business purpose, the Commissioner, may defer such gain or loss. * * * * * (i) * * * Generally, the revisions to paragraphs (a)(3), (a)(4), (a)(5), and (a)(10)(ii) of this section shall apply to taxable years beginning one year after the first day of the first taxable year following the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. If a taxpayer makes an election under §1.987-11(b), then the effective date of the revisions to paragraphs (a)(3), (a)(4), and (a)(10)(ii) of this section with respect to the taxpayer shall be consistent with such election. Par. 7. Section 1.988-4 is amended by revising paragraph (b)(2) to read as follows: §1.988-4 Source of gain or loss realized on a section 988 transfer. * * * * * (b) * * * (2) Proper reflection on the books of the taxpayer or qualified business unit—(i) In general. For purposes of paragraph (b)(1) of this section, the principles of §1.987-2(b) shall apply in determining whether an asset, liability, or item of income or expense is reflected on the books of a qualified business unit. (ii) Effective date. Generally, paragraph (b)(2)(i) of this section shall apply to taxable years beginning one year after the first day of the first taxable year following the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. If a taxpayer makes an election under §1.987-11(b), then the effective date of paragraph (b)(2)(i) with respect to the taxpayer shall be consistent with such election. * * * * * Par. 8. Section 1.989(a)-1 is amended as follows: 1. The last sentence of paragraph (b)(2)(i) is revised. 2. Paragraph (b)(4) is added. The revision and addition reads as follows: §1.989(a)-1 Definition of a qualified business unit. (b) * * * (2) * * * (i) Persons— * * * A trust or estate is a QBU of the beneficiary. * * * * * (4) Effective date. Generally, the revisions to paragraph (b)(2)(i) of this section shall apply to taxable years beginning one year after the first day of the first taxable year following the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. If a taxpayer makes an election under §1.987-11(b), then the effective date of the revisions to paragraph (b)(2)(i) of this section with respect to the taxpayer shall be consistent with such election. * * * * * §1.989(c)-1 [Removed] Par. 9. Section 1.989(c)-1 is removed. Mark E. Matthews, Deputy Commissioner for Services and Enforcement.Note (Filed by the Office of the Federal Register on September 6, 2006, 8:45 a.m., and published in the issue of the Federal Register for September 7, 2006, 71 F.R. 52875) Drafting Information The principal authors of the proposed regulations are Jeffrey Dorfman and Theodore Setzer of the Office of Associate Chief Counsel (International). * * * * * [1]H. Rep. No. 99-426, 99th Cong., 1st Sess. (1985); 1986-3 C.B. Vol 2, 449. S. Rep. No. 99-313, 99th Cong., 2d Sess. (1986); 1986-3 C.B. Vol. 3, 443. H.R. Conf. Rep. No. 99-841, 99th Cong., 2d Sess. (1986); 1986-3 C.B. Vol. 4, 659. Later citations are to the Cumulative Bulletin. See §601.601(d)(2). [2]Section 989(b)(4) provides that, “except as provided in regulations,” the appropriate exchange rate is the average exchange rate for the taxable year of the QBU. [3]Notably, because section 987 gain or loss may be derived from assets acquired with earnings and capital of a section 987 QBU (or from liabilities entered into by the QBU), using post-1986 accumulated earnings to characterize exchange gain or loss under section 987 may not reflect all items giving rise to such gain or loss. [4]The depreciation assumptions are for illustrative purposes only and may not be consistent with true depreciation rates. Announcement 2006-73 Update to Publication 1220, Rev. Proc. 2006-33This announcement updates and clarifies changes to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G, Electronically or Magnetically. Form 1099-INT was not finalized at the time Publication 1220 was printed in IRBulletin 2006-32. The following are changes or clarifications to Publication 1220 effective for tax year 2006: For Form 1099-INT, two new Amount Codes, 8 for Tax-exempt Interest and 9 for Specified Private Activity Bond Interest. For Forms 1099-R, the new date field, Date of Designated Roth Contribution, positions 552-559, should be in YYYYMMDD format. This field differs from the Form which only asks for the year. If you are unable to determine the month or day of the contribution enter January 01, 2006 (20060101). If the date is unavailable, enter blanks. Form 1099-B only asks for the Corporation’s name while Publication 1220 indicates you can report the name and full address in the Special Data Entries field, positions 663-722. Follow the paper instructions for Form 1099-B and enter any required information for this field in the Special Data Entries field. For Form 1098-T, the new field, Method of Reporting 2005 Amounts Indicator, refers to prior year reporting. It differs from Form 1098-T which has a check box to indicate a change of reporting method. For electronic/tape cartridge files select the appropriate indicator to indicate 2005 reporting method. No additional changes are expected for tax year 2006 reporting. If you have any questions, contact the Internal Revenue Service, Enterprise Computing Center — Martinsburg (IRS/ECC-MTB) toll-free 866-455-7438. Announcement 2006-74 Income Verification Express Service (IVES) ProgramOn October 2, 2006, the Internal Revenue Service will begin the Income Verification Express Service (IVES) program, offering electronic delivery of IRS transcripts and records available upon submission of IRS Form 4506-T, Request for Transcript of Tax Return. For details on participation in the program and submission of requests, including fees and payments, please refer to www.IRS.gov (keyword IVES). Pursuant to Internal Revenue Code Section 6103(p)(2), the Commissioner may, from time to time, prescribe fees associated with the services provided for under the IVES program. Failure to pay any fees associated with the IVES program will result in suspension from the program and any outstanding obligation will be subject to interest, penalties, and administrative charges. Continued non-payment will be subject to the Treasury Offset Program (TOP). Submission of false or fraudulent forms or information will result in termination from the program. The principal author of this announcement is Adrienne M. Mikolashek of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding this announcement, contact Adrienne M. Mikolashek at (202) 622-4570 (not a toll-free call). Announcement 2006-75 Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the CodeThe Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986. Generally, the Service will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the Service is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation. If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on June 27, 2005, and would end on the date the court first determines that the organization is not described in section 170(c)(2) as more particularly set forth in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual, in whole or in part, for the acts or omissions of the organization that were the basis for revocation. Org. Name City State National Credit Counseling Services, Inc. Orlando FL San Francisco League of Urban Gardeners San Francisco CAAnnouncement 2006-76 Foundations Status of Certain Organizations The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions. Former Public Charities. The following organizations (which have been treated as organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations: Org. Name City State Able Charitable Foundation, Inc., Dickinson ND Aleskan Foundation, Havertown PA All Faith Counseling Center, Inc., Gainesville FL Alsami Charity Foundation, Dove Canyon CA American Childrens Orchestras for Peace, Inc., Miami FL Arhome Community Development, Inc., Pine Bluff AR Arkansas Community Bankers Foundation, Inc., Hot Springs AR Assist International Ministries, Inc., Lawrenceville GA Azeem Enterprises, Inc., Hampton VA B. F. Walker & Associates, Inc. Atlanta GA Beautiful Zion Community Development Corporation, Inc., West Memphis AR Beech Island Recreation Association, Inc., Jackson SC Belleville Township High School District 201 Educational Fndtn, Ltd, Belleville IL Bowie Soccer United Bandits, Arnold MD Brasil Brasil Cultural Center, Culver City CA Bright Light, Inc., Grand Rapids MI Brothers of the Light, Inc., Rooselvelt NY Calder Museum, Inc., Philadelphia PA Calvary Hill Fellowship, Inc., Oceanside CA Canton District No. 66 Education, Canton IL Cardiac Research Institute of New York, Inc., Bronx NY Casa Nueva Vida, Inc., Philadelphia PA Cass County Child Protective Service Board, Atlanta TX Cenacle World Prayer Group, Glendale NY Central Buganda University Foundation, Inc., Annandale VA Childrens Christmas Tree, Inc., Jacksonville TX Cinc, Inc., Detroit MI Clemente Garcia Jr. Community Learning Center, Corpus Christi TX Conservation Technology Research Institute, Inc., Lamy NM Consider Source, Los Angeles CA Continuum of Care Ministry, Rustin LA Coshar Foundation, Inc., Lanham MD Coweta County Rural Presevation Society, Inc., Sharpsburg GA Creative Visions Education Foundation, Inc., Grand Prairie TX C U B S Athletic Club, Inc., Fort Mitchell KY Detroit Junior Buccaneers, Detroit MI Downstate Technology Center, Inc., Brooklyn NY Dreams Come True Stables, Sandusky OH El Programa Via Milagro Corp., Las Vegas NV Elkhorn Fire-Rescue Explorer Post 911, Elkhorn WI E S C S Community Involvement Foundation, Inc., San Diego CA Evanston Westside Community Organization, Evanston IL Expert Readers, Inc., Athens GA Family Zone, Inc., Miami FL First Foundation, Petersburg VA First Step Transitional Home, Lenox Township MI Foundation for Excellence in Arts Education, Tucson AZ Freightliner Toys for Tots, Gastonia NC Friends of Commission for Women, Inc., Chapel Hill NC Friends of Fellheimer Foundation, Inc., Galesburg IL Friends of Rock Creek Lake, Inc., Kellogg IA Friends of Tecopa Hot Springs, Inc., Shoshone CA Friends of the Aids Museum, Inc., New York NY Friends of the Library, Stafford TX Fund for Humanity, Inc., Tamarac FL Garden City Boxing Club, Garden City KS Gentilly Christian Enterprise, New Orleans LA Geoff Smith Memorial Scholarship Fund, New Boston MI Ghana New Ventures Competition, Inc., Philadelphia PA God is Good Ministrys, Inc., Memphis TN Good Shepherd Humanitarian Corp., Lantana FL Goodlettsville Middle School Parent Teacher Organization, Goodlettsville TN Greater Harvest Housing Corp., Baltimore MD Griffin Economic Development Corporation, Inc., Kingsland TX Ground Zero Pairing Project, Inc., Portland OR Gulf County United Community Development Corporation, Inc., Port St. Joe FL Heritage Exchange, Ltd., New Rochelle NY Hidalgo Independent School District Scholarship Foundation, Hidalgo TX Highland Development, Inc., Coalmont TN Hillcrest Housing Development Fund Corporation, Bronx NY Home Sweet Home, Montgomery AL Hopeful Equestrians Academy of Riding Therapy, Inc., Dahlonega GA Humanity and Animal Sake Foundation, Cerritos CA Ibadan College of Medicine Alumni Association North America, Southlake TX Inner Asian Conservation, Inc., Hamden CT Inner Circle Youth Services, Inc., Washington DC Inner City Connections, San Diego CA Inter-Cultural Services of Hamilton County, Inc., Carmel IN International Royal Crescent Education Foundation, Inc., Warner Robins GA Iowa National Vietnam Veterans Traveling Memorial, Inc., Ankeny IA Irving Gators Youth Organization, Irving TX Jacobs Ladder Transitional Home, Kittrell NC Jefferson County Deputy Sheriffs Reserve, Inc., Charles Town WV Jericho Alternative Community Development Corp., Atlanta GA Jesus Ruiz Program, Paramount CA Kamp Kindness, Inc., Bowie MD Kiya House, Inc., Riverdale GA Korbett Kompany Productions, San Diego CA Lance Johnstone Foundation, Philadelphia PA Latin Jazz Fest Charties, Inc., Cape Coral FL Liberty Baseball, Inc., Kansas City MO Long Center Foundation, Inc., Lafayette IN Louisiana Fatherhood Initiative Program, Baker LA Lowell Dreyer Memorial Scholarship Fund, Inc., Ottertail MN Memphis Regional Youth Sports Alliance, Memphis TN Metro East Warriors Youth Program, Cahokia IL Migrant & Seasonal Housing, Inc., Americus GA Millboro Ruritan Foundation, Millboro VA Mission Emmanuel, Portland OR Mission Joy and Hope, Tacoma WA Mount Upton Thunder Run for Children, Mount Upton NY Muller Foundation, Chicago IL National Park Treasures, Cottonwood AZ New Hope Technology, Chesapeake VA Noble Action Public Service Corp., Los Angeles CA Oasis Agency, Inc., Flint MI Olive Branch Animal Rescue & Refuge, Inc., Sistersville WV Opportunity Scholarship Fund, Inc., Melrose Park IL Our Own Place, Inc., St. Croix VI Ownership Gift, Inc., Riversdale UT Partners for Wellness Agencies, Inc., Lithonia GA Partners in Learning, Inc., Williamstown NJ Peace of God Ministries, Inc., South Easton MA PharmCo Solutions, Ann Arbor MI Physicians Medical Education and Public Health Fund, St. Charles IL Pilgrim Development Corporation, Chicago IL Planned Housing, Inc., Marietta GA Power for Living Charities, Antioch CA Project Aids Khmer, Lincoln RI Project Still I Rise, Inc., Dallas TX Pros & Cons for Kids, Walnut Creek CA Rainbow Redirections Childrens Services, Inc., Miami FL Randy Caldwell Ministries, Inc., League City TX Rapha Therapy Services, Inc., La Grange KY Read Foundation CME, Inc., Warner Robins GA Richmonders for Effective Government, Richmond VA Rio Grande Valley Community Foundation, McAllen TX Rise Institute for Science and Education Charitable Trust, Manlius NY Roel Advantage Corp., Carolina PR Ronny Crownover Marrow Foundation, Inc., Denton TX Rotary Club of Amherst East Foundation, Williamsville NY S C Regional Housing Foundation, Inc., Barnwell SC Sacramento I Care Center, Citrus Heights CA Safe Haven for Strays, Inc., New Port Richey FL Sagola Fire Department Auxiliary, Channing MI San Diego Cancer Research Institute, Vista CA Seniors Cab, Inc., Houston TX SGCA, Inc., Cheyney PA Sleeping Bear Literacy Foundation, Dexter MI Society for the Preservation of Rockwood Pond, Fitzwilliam NH Soho Arts Council, Inc., New York NY Southwest Arts Council, Inc., Berea OH Start Foundation of Virginia, Vienna VA Summer Therapy Center, Warren OH Teachers Council, Inc., Greenbelt MD Timber Hills Housing of Alcorn County, Inc., Corinth MS Timeless Theatre Arts, Inc., Brooklyn NY Toppenish Foster Parent Association, Toppenish WA Totten Peters Communications, Inc., Harrisburg PA Tri Star Employee Development Corp., San Antonio TX True Love Ministries, Lancaster CA Urban Housing Association, Oakland CA Vester Community Service, Inc., Downey CA Virginia Motorsports Museum & Hall of Fame, Inc., Stuart VA Waismann Foundation, Beverly Hills CA Washington Square Foundation, Inc., Hinsdale IL Wayland Community Access and Media, Inc., Wayland MA Wayne County Vision 2000, Monticello KY West Virginia Region VI Local Elected Official Board, Inc., Morgantown WV Wilson County Sheriffs Youth Ranch, Mount Juliet TN Wilson Economic, Inc., Tampa FL Womens Initiative Network, Inc., Malvern PA Word of Faith Ministries, Inc., Smithfield VA Young Adults Association, Inc., Houston TX Young Christian Ladies Organization, Inc., New York NY Yunnan America Foundation, Inc., Glenwood City WI Zonta Club of Laramie, Laramie WY If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a private operating foundation, the Internal Revenue Service will issue a ruling or determination letter with the revised classification as to foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided in section 1.509(a)-7 of the Income Tax Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin. Announcement 2006-77 IRS and The George Washington University Law School To Sponsor Institute on International Tax IssuesThe Internal Revenue Service announces the Nineteenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and The George Washington University Law School, to be held on December 14 and 15, 2006, at the Grand Hyatt Washington Hotel in Washington, DC. Registration is currently underway for the Institute, which is intended for international tax professionals. The program will present a unique opportunity for top IRS and Treasury officials and tax experts, and leading private sector specialists, to address breaking issues and present key perspectives on new developments. The first day will feature a discussion by U.S. and foreign tax authorities of current international tax controversies. The first day will also feature sessions on the following: Developing Treaty Issues; Foreign Tax Credit Guidance for Pass-Through Entities; Transfer Pricing Update; New Guidance on Foreign Branch Transactions; and Case Studies in International Restructurings. The Honorable Mark W. Everson, Commissioner, Internal Revenue Service, will deliver the luncheon address. The second day will focus on the following topics: Updates on Outbound and Inbound Issues; International Tax Challenges: Real Cases, Real Advice; Working with the New Subpart F “Look Through” Rule; and Emerging Issues in Cross-Border Private Equity Transactions. The Honorable Eric Solomon, Deputy Assistant Secretary (Tax Policy), U.S. Department of the Treasury, will deliver the luncheon address. The second day will also include an “Ask the IRS” panel featuring senior officials from the Service. Those interested in attending or obtaining more information should contact The George Washington University Law School, at http://www.law.gwu.edu/ciit. Announcement 2006-78 Section 411(d)(6) Protected Benefits; CorrectionAGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains corrections to final regulations that were published in the Federal Register on August 9, 2006 (T.D. 9280, 2006-38 I.R.B. 450 [71 FR 45379]) that provide certain issues under section 411(d)(6) of the Internal Revenue Code (Code), including the interaction between the anti-cutback rules of section 411(d)(6) and the nonforfeitability requirements of section 411(a). EFFECTIVE DATE: This correction is effective August 9, 2006. FOR FURTHER INFORMATION CONTACT: Pamela R. Kinard, at (202) 622-6060 (not a toll-free number). SUPPLEMENTARY INFORMATION:Background The final regulations that are the subject of this correction are under section 411(d)(6) of the Internal Revenue Code. Need for Correction As published, the final regulations (T.D. 9280), contain errors that may prove to be misleading and are in need of clarification. * * * * * Correction of Publication Accordingly, 26 CFR Part 1 is corrected by making the following correcting amendment: PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C 7805 * * * §1.411(D)-3 [Corrected] Par. 3. Section 1.411(d)-3 is amended by revising paragraph (3) to read as follows: § 1.411(d)-3 Section 411 (d)(6) protected benefits. (a) * * * (3) * * * However, such an amendment does not violate section 411(d)(6) to the extent it applies with respect to benefits that accrued after the applicable amendment date. (4) * * * (ii) * * * (B) * * * (ii) * * * A method of avoiding a section 411(d)(6) violation with respect to account balances attributable to benefits accrued as of the applicable amendment date and earnings thereon would be for Plan D to provide for the vested percentage of G and each other participant in Plan E to be no less than the greater of the vesting percentages under the two vesting schedules (for example, for G and each other participant in Plan E to be 20% vested upon completion of 3 years of service, 40% vested upon completion of 4 years of service, and fully vested upon completion of 5 years of service) for those account balances and earnings. * * * * * Guy R. Traynor, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Admininstration).Note (Filed by the Office of the Federal Register on September 20, 2006, 8:45 a.m., and published in the issue of the Federal Register for September 21, 2006, 71 F.R. 55108) Definition of Terms and AbbreviationsDefinition of Terms Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below). Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed. Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them. Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above). Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted. Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling. Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded. Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series. Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect: Abbreviations The following abbreviations in current use and formerly used will appear in material published in the Bulletin. A—Individual. Acq.—Acquiescence. B—Individual. BE—Beneficiary. BK—Bank. B.T.A.—Board of Tax Appeals. C—Individual. C.B.—Cumulative Bulletin. CFR—Code of Federal Regulations. CI—City. COOP—Cooperative. Ct.D.—Court Decision. CY—County. D—Decedent. DC—Dummy Corporation. DE—Donee. Del. Order—Delegation Order. DISC—Domestic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Employer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduciary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Foreign International Sales Company. FPH—Foreign Personal Holding Company. F.R.—Federal Register. FUTA—Federal Unemployment Tax Act. FX—Foreign corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grantee. GP—General Partner. GR—Grantor. IC—Insurance Company. I.R.B.—Internal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—Nonacquiescence. O—Organization. P—Parent Corporation. PHC—Personal Holding Company. PO—Possession of the U.S. PR—Partner. PRS—Partnership. PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul.—Revenue Ruling. S—Subsidiary. S.P.R.—Statement of Procedural Rules. Stat.—Statutes at Large. T—Target Corporation. T.C.—Tax Court. T.D. —Treasury Decision. TFE—Transferee. TFR—Transferor. T.I.R.—Technical Information Release. TP—Taxpayer. TR—Trust. TT—Trustee. U.S.C.—United States Code. X—Corporation. Y—Corporation. Z—Corporation. Numerical Finding ListNumerical Finding List A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2006-1 through 2006-26 is in Internal Revenue Bulletin 2006-26, dated June 26, 2006. Bulletins 2006-27 through 2006-42 Announcements Article Issue Link Page 2006-42 2006-27 I.R.B. 2006-2748 2006-43 2006-27 I.R.B. 2006-2748 2006-44 2006-27 I.R.B. 2006-2749 2006-45 2006-31 I.R.B. 2006-31121 2006-46 2006-28 I.R.B. 2006-2876 2006-47 2006-28 I.R.B. 2006-2878 2006-48 2006-31 I.R.B. 2006-31135 2006-49 2006-29 I.R.B. 2006-2989 2006-50 2006-34 I.R.B. 2006-34321 2006-51 2006-32 I.R.B. 2006-32222 2006-52 2006-33 I.R.B. 2006-33254 2006-53 2006-33 I.R.B. 2006-33254 2006-54 2006-33 I.R.B. 2006-33254 2006-55 2006-35 I.R.B. 2006-35342 2006-56 2006-35 I.R.B. 2006-35342 2006-57 2006-35 I.R.B. 2006-35343 2006-58 2006-36 I.R.B. 2006-36388 2006-59 2006-36 I.R.B. 2006-36388 2006-60 2006-36 I.R.B. 2006-36389 2006-61 2006-36 I.R.B. 2006-36390 2006-62 2006-37 I.R.B. 2006-37444 2006-63 2006-37 I.R.B. 2006-37445 2006-64 2006-37 I.R.B. 2006-37447 2006-65 2006-37 I.R.B. 2006-37447 2006-66 2006-37 I.R.B. 2006-37448 2006-67 2006-38 I.R.B. 2006-38509 2006-68 2006-38 I.R.B. 2006-38510 2006-69 2006-37 I.R.B. 2006-37449 2006-70 2006-40 I.R.B. 2006-40629 2006-71 2006-40 I.R.B. 2006-40630 2006-72 2006-40 I.R.B. 2006-40630 2006-73 2006-42 I.R.B. 2006-422006-74 2006-42 I.R.B. 2006-422006-75 2006-42 I.R.B. 2006-422006-76 2006-42 I.R.B. 2006-422006-77 2006-42 I.R.B. 2006-422006-78 2006-42 I.R.B. 2006-42 Notices Article Issue Link Page 2006-56 2006-28 I.R.B. 2006-2858 2006-57 2006-27 I.R.B. 2006-2713 2006-58 2006-28 I.R.B. 2006-2859 2006-59 2006-28 I.R.B. 2006-2860 2006-60 2006-29 I.R.B. 2006-2982 2006-61 2006-29 I.R.B. 2006-2985 2006-62 2006-29 I.R.B. 2006-2986 2006-63 2006-29 I.R.B. 2006-2987 2006-64 2006-29 I.R.B. 2006-2988 2006-65 2006-31 I.R.B. 2006-31102 2006-66 2006-30 I.R.B. 2006-3099 2006-67 2006-33 I.R.B. 2006-33248 2006-68 2006-31 I.R.B. 2006-31105 2006-69 2006-31 I.R.B. 2006-31107 2006-70 2006-33 I.R.B. 2006-33252 2006-71 2006-34 I.R.B. 2006-34316 2006-72 2006-36 I.R.B. 2006-36363 2006-73 2006-35 I.R.B. 2006-35339 2006-74 2006-35 I.R.B. 2006-35339 2006-75 2006-36 I.R.B. 2006-36366 2006-76 2006-38 I.R.B. 2006-38459 2006-77 2006-40 I.R.B. 2006-40590 2006-78 2006-41 I.R.B. 2006-41675 2006-80 2006-40 I.R.B. 2006-40594 2006-81 2006-40 I.R.B. 2006-40595 2006-82 2006-39 I.R.B. 2006-39529 2006-83 2006-40 I.R.B. 2006-40596 2006-84 2006-41 I.R.B. 2006-41677 2006-85 2006-41 I.R.B. 2006-41677 2006-86 2006-41 I.R.B. 2006-41680 2006-88 2006-42 I.R.B. 2006-422006-90 2006-42 I.R.B. 2006-422006-91 2006-42 I.R.B. 2006-42 Proposed Regulations Article Issue Link Page 208270-86 2006-42 I.R.B. 2006-42121509-00 2006-40 I.R.B. 2006-40602 135866-02 2006-27 I.R.B. 2006-2734 146893-02 2006-34 I.R.B. 2006-34317 159929-02 2006-35 I.R.B. 2006-35341 148864-03 2006-34 I.R.B. 2006-34320 168745-03 2006-39 I.R.B. 2006-39532 109512-05 2006-30 I.R.B. 2006-30100 145154-05 2006-39 I.R.B. 2006-39567 148576-05 2006-40 I.R.B. 2006-40627 109367-06 2006-41 I.R.B. 2006-41683 112994-06 2006-27 I.R.B. 2006-2747 118775-06 2006-28 I.R.B. 2006-2873 118897-06 2006-31 I.R.B. 2006-31120 120509-06 2006-39 I.R.B. 2006-39570 124152-06 2006-36 I.R.B. 2006-36368 125071-06 2006-36 I.R.B. 2006-36375 Revenue Procedures Article Issue Link Page 2006-29 2006-27 I.R.B. 2006-2713 2006-30 2006-31 I.R.B. 2006-31110 2006-31 2006-27 I.R.B. 2006-2732 2006-32 2006-28 I.R.B. 2006-2861 2006-33 2006-32 I.R.B. 2006-32140 2006-34 2006-38 I.R.B. 2006-38460 2006-35 2006-37 I.R.B. 2006-37434 2006-36 2006-38 I.R.B. 2006-38498 2006-37 2006-38 I.R.B. 2006-38499 2006-38 2006-39 I.R.B. 2006-39530 2006-39 2006-40 I.R.B. 2006-40600 2006-40 2006-42 I.R.B. 2006-42 Revenue Rulings Article Issue Link Page 2006-35 2006-28 I.R.B. 2006-2850 2006-36 2006-36 I.R.B. 2006-36353 2006-37 2006-30 I.R.B. 2006-3091 2006-38 2006-29 I.R.B. 2006-2980 2006-39 2006-32 I.R.B. 2006-32137 2006-40 2006-32 I.R.B. 2006-32136 2006-41 2006-35 I.R.B. 2006-35331 2006-42 2006-35 I.R.B. 2006-35337 2006-43 2006-35 I.R.B. 2006-35329 2006-44 2006-36 I.R.B. 2006-36361 2006-45 2006-37 I.R.B. 2006-37423 2006-46 2006-39 I.R.B. 2006-39511 2006-47 2006-39 I.R.B. 2006-39511 2006-48 2006-39 I.R.B. 2006-39516 2006-49 2006-40 I.R.B. 2006-40584 2006-50 2006-41 I.R.B. 2006-41672 2006-51 2006-41 I.R.B. 2006-41632 Treasury Decisions Article Issue Link Page 9265 2006-27 I.R.B. 2006-271 9266 2006-28 I.R.B. 2006-2852 9267 2006-34 I.R.B. 2006-34313 9268 2006-30 I.R.B. 2006-3094 9269 2006-30 I.R.B. 2006-3092 9270 2006-33 I.R.B. 2006-33237 9271 2006-33 I.R.B. 2006-33224 9272 2006-35 I.R.B. 2006-35332 9273 2006-37 I.R.B. 2006-37394 9274 2006-33 I.R.B. 2006-33244 9275 2006-35 I.R.B. 2006-35327 9276 2006-37 I.R.B. 2006-37424 9277 2006-33 I.R.B. 2006-33226 9278 2006-34 I.R.B. 2006-34256 9279 2006-36 I.R.B. 2006-36355 9280 2006-38 I.R.B. 2006-38450 9281 2006-39 I.R.B. 2006-39517 9282 2006-39 I.R.B. 2006-39512 9283 2006-41 I.R.B. 2006-41633 9284 2006-40 I.R.B. 2006-40582 9285 2006-41 I.R.B. 2006-41656 Effect of Current Actions on Previously Published ItemsFinding List of Current Actions on Previously Published Items A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2006-1 through 2006-26 is in Internal Revenue Bulletin 2006-26, dated June 26, 2006. Bulletins 2006-27 through 2006-42 Announcements Old Article Action New Article Issue Link Page 2005-59 Updated and superseded by Ann. 2006-45 2006-31 I.R.B. 2006-31121 Notices Old Article Action New Article Issue Link Page 2002-45 Amplified by Rev. Rul. 2006-36 2006-36 I.R.B. 2006-36353 2006-20 Supplemented and modified by Notice 2006-56 2006-28 I.R.B. 2006-2858 2006-53 Modified by Notice 2006-71 2006-34 I.R.B. 2006-34316 2006-67 Modified and superseded by Notice 2006-77 2006-40 I.R.B. 2006-40590 Proposed Regulations Old Article Action New Article Issue Link Page 135866-02 Corrected by Ann. 2006-64 2006-37 I.R.B. 2006-37447 135866-02 Corrected by Ann. 2006-65 2006-37 I.R.B. 2006-37447 134317-05 Corrected by Ann. 2006-47 2006-28 I.R.B. 2006-2878 118775-06 Corrected by Ann. 2006-71 2006-40 I.R.B. 2006-40630 Revenue Procedures Old Article Action New Article Issue Link Page 99-35 Modified and superseded by Rev. Proc. 2006-40 2006-42 I.R.B. 2006-422002-9 Modified and amplified by Notice 2006-67 2006-33 I.R.B. 2006-33248 2002-9 Modified and amplified by Notice 2006-77 2006-40 I.R.B. 2006-40590 2004-63 Superseded by Rev. Proc. 2006-34 2006-38 I.R.B. 2006-38460 2005-41 Superseded by Rev. Proc. 2006-29 2006-27 I.R.B. 2006-2713 2005-49 Superseded by Rev. Proc. 2006-33 2006-32 I.R.B. 2006-32140 2006-12 Modified by Rev. Proc. 2006-37 2006-38 I.R.B. 2006-38499 2006-33 Updated and clarified by Ann. 2006-73 2006-42 I.R.B. 2006-422006-35 Modified by Notice 2006-90 2006-42 I.R.B. 2006-42 Revenue Rulings Old Article Action New Article Issue Link Page 72-238 Obsoleted by REG-109367-06 2006-41 I.R.B. 2006-41683 73-558 Obsoleted by REG-109367-06 2006-41 I.R.B. 2006-41683 81-35 Amplified and modified by Rev. Rul. 2006-43 2006-35 I.R.B. 2006-35329 81-36 Amplified and modified by Rev. Rul. 2006-43 2006-35 I.R.B. 2006-35329 87-10 Amplified and modified by Rev. Rul. 2006-43 2006-35 I.R.B. 2006-35329 2002-41 Amplified by Rev. Rul. 2006-36 2006-36 I.R.B. 2006-36353 2003-43 Amplified by Notice 2006-69 2006-31 I.R.B. 2006-31107 2005-24 Amplified by Rev. Rul. 2006-36 2006-36 I.R.B. 2006-36353 Treasury Decisions Old Article Action New Article Issue Link Page 9254 Corrected by Ann. 2006-44 2006-27 I.R.B. 2006-2749 9254 Corrected by Ann. 2006-66 2006-37 I.R.B. 2006-37448 9258 Corrected by Ann. 2006-46 2006-28 I.R.B. 2006-2876 9260 Corrected by Ann. 2006-67 2006-38 I.R.B. 2006-38509 9262 Corrected by Ann. 2006-56 2006-35 I.R.B. 2006-35342 9264 Corrected by Ann. 2006-46 2006-28 I.R.B. 2006-2876 9272 Corrected by Ann. 2006-68 2006-38 I.R.B. 2006-38510 9277 Corrected by Ann. 2006-72 2006-40 I.R.B. 2006-40630 9280 Corrected by Ann. 2006-78 2006-42 I.R.B. 2006-42 How to get the Internal Revenue BulletinINTERNAL REVENUE BULLETIN The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletin is sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superintendent of Documents when their subscriptions must be renewed. CUMULATIVE BULLETINS The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These are sold on a single copy basis and are not included as part of the subscription to the Internal Revenue Bulletin. Subscribers to the weekly Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins are out of print and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may purchase them from the Superintendent of Documents. ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET You may view the Internal Revenue Bulletin on the Internet at www.irs.gov. Under information for: select Businesses. Under related topics, select More Topics. Then select Internal Revenue Bulletins. INTERNAL REVENUE BULLETINS ON CD-ROM Internal Revenue Bulletins are available annually as part of Publication 1796 (Tax Products CD-ROM). The CD-ROM can be purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders (discount for online orders) or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January. How to Order Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance, detach entire page, and mail to the P.O. Box 371954, Pittsburgh PA, 15250-7954. Please allow two to six weeks, plus mailing time, for delivery. We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can e-mail us your suggestions or comments through the IRS Internet Home Page (www.irs.gov) or write to the IRS Bulletin Unit, SE:W:CAR:MP:T:T:SP, Washington, DC 20224


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List of 900 free African Americans who served in the Revolution from Virginia, North Carolina, Maryland and Delaware

List of Free African Americans in the Revolution: Virginia, North Carolina, South Carolina, Maryland andDelaware (followed by French and Indian Wars and colonial militias) by Paul Heinegg on  http://www.freeafricanamericans.com paulheineggATgmail.com substitute @ for AT Over 420 African Americans who were born free during the colonialperiod served in the Revolution from Virginia. Another 400 who descended from free-born colonialfamilies served from North Carolina, 40 from South Carolina, 60 from Maryland, and 17 fromDelaware. There were over 75 free African Americans in colonial militias andFrench and Indian Wars in Virginia, North and South Carolina. See http://www.freeafricanamericans.com/Virginia_NC.htmfor the family history of these soldiers. Abbreviations: PPTL are the Personal PropertyTax Lists, microfilm copies of the originals, available on interlibrary loan from theLibrary of Virginia (LVA). Orders and Minutes are the courtorder and minute books for each county at the state archives. NARA is the National ArchivesRecord Administration Revolutionary War records on microfilm. M804 are the pension andbounty land warrant application files and M246 are the Revolutionary War Rolls, 1775-1783. SR. are the Secretary of Statefiles at the North Carolina State Archives. T&C are the Treasurer andComptroller's Records at the North Carolina Archives. NCGSJ is the North CarolinaGenealogical Society Journal CR. are county records at the North Carolina Archives. MIL. are the Military Collection at the North Carolina Archives Acknowledgement: Thanks toJane Ailes for her suggestions on sources for research. Sources: Southern Campaigns Revolutionary War Pension Statements & Rosters, http://www.revwarapps.org   VIRGINIA Absalom Ailstock, born in Louisa County, a "free bornMulatto," appeared in Rockbridge County, Virginia court to make a declaration toobtain a pension for his services in the Revolution. He served in  the militia fortwo tours. On his first tour he marched from Louisa County courthouse to Hanover Countycourthouse where he joined the 2nd Regiment under Colonel Richardson (HoltRicheson) and Major Armistead. Colonel Richeson then marched to "Marben Hills"(Malvern Hill) where there was a skirmish and they took two of the British gunboats whichhad come to plunder the area. On his second tour he was involved in the siege of Yorkwhere he was engaged in digging entrenchments and making sand baskets and fascines for theentrenchments [NARA, S.6475, M804, roll 21, frame 519; https://www.fold3.com/image/11056431]. Hewas taxable in Louisa County from 1785 to 1799 and in a "list of "free Negroes& Mulattoes in 1813 [PPTL, 1782-184]. He was head of a Botetourt County household of 9"other free" in 1810. Charles Ailstock was said to have been a son of Michael Ailstock, Sr.,and served in the 3rd Virginia Regiment. On 3 August 1832 Abraham H. Davis, apensioner in Louisa County, testified that he had enlisted in 1776 in the 3rdVirginia Regiment in the company commanded by Thomas Johnson and that James and CharlesAilstock enlisted with him and were with him in the engagements which took place at HarlemHeights in New York as well as the battles of Trenton and Princeton. They did not returnto Louisa County, and he had no idea what had become of them. John Thomason of LouisaCounty certified that two sons of Michael Alesocke, whose Christian names he could notrecollect, enlisted with him in the company commanded by Captain Thomas Johnson[Revolutionary War Rejected Claims, Louisa County, 1834, Ailstock, Charles, DigitalCollections, LVA]. Charles Ailstock was head of a King George County household of 2"other free" in 1810 [VA:203]. James Ailstock was said to have been a son of Michael Ailstock, Sr.,served in the 3rd Virginia Regiment and failed to return to Louisa County[Revolutionary War Rejected Claims, Louisa County, 1834, Ailstock, Charles, DigitalCollections, LVA]. Michael Ailstock, Sr.'s race was never indicated in the records, buthis widow Rebecca was in a list of free "mulattoes" in Louisa County about 1802[Abercrombie, Free Blacks of Louisa County, 21]. Lewis Ailstock was living in Caroline County on 12 August 1756 when thecourt ordered the churchwardens of St. Mary's Parish to bind him to Thomas Roy, Gentleman[Orders 1755-8, 191]. He enlisted for three years, was in Captain Richard Stephens'Company of the 10th Virginia Regiment from March 1777 to August 1778, at ValleyForge from May to June 1778, and in Lieutenant Colonel Hawes' Company of the 6thRegiment from June 1779 to November 1779 [NARA, M246, Roll 103, frames 591, 632, 638, 642of 756; Roll 104, frame 316; Roll 108, frames 761, 782, 787, 789; M881, https://www.fold3.com/image/22954787]. Michael Ailstock, Jr., was living in Louisa County on 9 March 1773 whenhis suit against William Johnson, Gent., was dismissed by the Louisa County court [Orders1766-74, 92, 97, 115, 177]. He was a drummer in Hazen's Regiment in a list of menconsidered as part of the quota of the state and settled for depreciation in Richmond on28 May 1785 [New-York Historical Society, Muster and pay rolls of the War of theRevolution, 1775-1783, II:628-9; https://babel.hathitrust.org].He was taxable in Amherst County in 1782 [PPTL 1782-1803, frame 9], taxable in LouisaCounty from 1783 to 1794 [PPTL, 1782-1814] and was taxable in Albemarle County from 1795to 1807, probably related to Patience Alstock who was counted in a "list of FreeNegroes & Mulattoes" in Albemarle County in 1813 [PPTL, 1782-1799, frames 445,477, 584; 1800-1813, frames 22, 66, 111, 135, 154, 200, 290, 337, 553]. On 6 January 1800he was ordered to remain in the Albemarle County jail for a breach of the peace until heposted bond of $100 and his securities James Going and Shadrack Battlesposted bond of $50 each for his good behavior. He sold property by indenture proved incourt on 6 July 1801 [Orders 1798-1800, 380, 393]. William Ailstock was a "free" taxable in Richmond City in1784 [PPTL 1787-99]. He received approval for bounty land on 29 May 1783 for serving threeyears in the Virginia State Artillery commanded by Colonel Thomas Marshall. He wasdischarged on 22 August 1780 [Revolutionary War Bounty Warrants, Ailstock, William, 1783,Digital Collection, LVA]. Emmanuel Alvis was a soldier serving in the Revolution on 15 June 1778and 21 June 1779 when the York County court allowed his wife Mildred Alvis pay for hersubsistence [Orders 1774-84, 163, 219]. He was called Emanuel Olvis on his discharge whichstated that he enlisted on 25 September 1777 under Captain Samuel Timson, decd., to servein the State Regiment of Artillery for three years and he served that time [RevolutionaryWar Bounty Warrants, Olvis, Emanuel, Digital Collections, LVA]. He was taxable in YorkCounty on 4 cattle in 1785, taxable on 2 tithes in 1797, 1798, 1802, 1803, 1805, and atithe in 1806 and 1807. Milly Alvis was head of a household of 1 "free Negro &mulattoes over 16" in 1813 [PPTL, 1782-1841, frames 106, 180, 199, 209, 227, 235,274, 284, 304, 314, 325, 384]. William Ampey was in the list of men in the service of the AmherstCounty Militia with John Redcross in 1781 [William & Mary Digital Archives,Swem Library's Special Collections, Cabell Papers Box 2, Folder11.pdf; https://digitalarchive.wm.edu/handle/10288/16244].Colonel Hugh Rose received his final pay of 16 pounds on 24 January 1786 [NARA, M881, Roll1090, frame 228 of 2028]. He was head of an Amherst County household of 5 persons in 1783[VA:48]. In October 1782 John Redcross sued him in Amherst County court forslander, and William countersued Redcross for trespass. Both cases were dismissedbecause they failed to appear. He and John Redcross were sued for a debt of 40pounds on 3 May 1786 [Orders 1782-4, 49-50; 1784-7, 510]. He was taxable in Amherst Countyfrom 1782 to 1786 [PPTL 1782-1803, 9, 43, 70] and taxable in Rockbridge County from 1788to 1795: called William Empy in 1788, William Aimpty (Negroe) in 1790, William Ampey in1791 and 1792, William Ampy (Negro) in 1793 and taxable in 1800, 1803, 1805, 1806 and from1809 to 1818 [PPTL 1787-1810, frames 33, 87, 100, 120, 147, 178, 202, 347, 437, 464, 491,515, 593, 606; 1811-1822, frames 22, 46, 183, 332, 375, 486, 535]. Nathaniel Anderson was a "free negro" ordered bound by thechurchwardens of Elizabeth River Parish to John Dennis in Norfolk County on 16 January1755 [Orders 1753-5, 105]. He was a resident of Princess Anne County when he enlisted inthe Revolution and was sized in 1780: age 39, 5'4-1/2" high, a carpenter, born inNorfolk County, black complexion, deserted [Register & description ofNoncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.33)]. Francis Arbado was a "black Frenchman" who deserted the ManleyGalley according to the 16 May 1777 issue of the Virginia Gazette [VirginiaGazette (Dixon & Hunter), p. 2, col. 1]. Evans Archer was a soldier born in Hertford County, North Carolina,  and living in Norfolk County on 23 September 1780 when he enlisted in theRevolution for 1-1/2 years: age 25, yellow complexion, 5'4-1/4" high, marched tojoin Colonel Green [Register & description of Noncommissioned officers &Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.70)]. He was taxable in Norfolk County, Virginia, in 1786 and 1787 [PPTL, 1782-91,frames 525, 558] and head of a Hertford County household of 3 "other free" in1790 [NC:25], 3 in 1800, and 3 "free colored" in 1820 [NC:186]. He applied for aRevolutionary War pension in Hertford County court, stating that he enlisted inPortsmouth, Virginia, for 18 months until January 1782 [NARA, S.41415, M805, Roll 25,frames 0113-8; https://www.fold3.com/image/11131047]. Adam Armstrong, the "Mulatto" son of Frances Armstrong, wasbound out in Henrico County on 3 May 1762 [Orders 1755-62, 585]. He served in the infantryduring the Revolution in Virginia. General Morgan received his pay of 102 pounds on 7April 1783, and William Reynolds received his pay of 5 pounds on 24 January 1784 [NARA,M881, Roll 1090, frames 327-30 of 2028; https://www.fold3.com/image/23344857].He received bounty land based on his discharge on 1 March 1780 by Colonel Porterfieldafter three years service [Revolutionary War Bounty Warrants, Armstrong, Adam, DigitalCollections, LVA]. He married Mary Scott, 18 November 1796 Henrico County bond,Benjamin Scott security. He was taxable in the lower district of Henrico Countyfrom 1787 to 1788 and from 1807 to 1809 [PPTL 1782-1814, frames 119, 137, 508, 549, 571],taxable in Richmond City from 1791 to 1797 [PPTL 1787-1799]. Tobias Armstrong, the "Mulatto" son of Frances Armstrong, wasbound out in Henrico County on 3 May 1762 [Orders 1755-62, 585]. He and Bennett McGuywere in the Muster of Light Infantry of Lieutenant Colonel Thomas Posey's Detachment ofVirginia Troops from 1 January to 1 April 1782. They were on command in Georgia in May1783 [NARA, M246, Roll 113, frame 683 of 752; https://www.fold3.com/image/9649148],enlisted in the Revolution in Virginia in May 1779 and served for the war according to anaffidavit from Lieutenant N. Darby of the 1st Virginia Regiment on 30 June 1783[Revolutionary War Bounty Warrants, Armstrong, Tobias, Digital Collections, LVA]. Burrell Artis was born in Southampton County and was living there inSeptember 1780 when he enlisted: planter, black complexion [Register &description of Noncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.70)]. JohnTaylor received his final pay of 36 pounds for service in the infantry on 13 May 1783[NARA, M881, Roll 1090, frame 355 of 2028; https://www.fold3.com/image/23344935]. James Ash, "orphan of Rachel," was bound apprentice inNorfolk County on 4 April 1764 [Orders 1764-68, 11]. He was a soldier born in Isle ofWight County and residing there on 28 September 1780 when he enlisted in the Revolutionfor 1-1/2 years: age 18, black complexion, 4'9-3/4" high, a farmer by trade[Register & description of Noncommissioned officers & Privates, LVA accession no.24296, by http://revwarapps.org/b69.pdf(p.70)]. He was a "Mulatto" head of a Nansemond County household in Buxton'slist for 1784 [VA:74]. In 1784 he was called James Ash of Isle of Wight County when hepetitioned the Virginia Legislature for payment due him for eighteen months service as aContinental soldier in one of the Isle of Wight County divisions [Virginia State LibraryLegislative Petitions, 23 November 1784]. John Ashby was married to Sarah Ashby, "Free Mulattoes," in1765 when the birth and baptism of their children Matthew and Philemon were recorded inBruton Parish, James City County [Bruton Parish Register, 26, 32]. He died before 21October 1776 when the York County court ordered the churchwardens of Bruton Parish to bindout his unnamed orphans and also (his son) Matt Ashby. On 15 June 1778 the court allowed(his widow) Sally Ashby, "wife of ___ Ashby" 12 pounds for the subsistenceallowed wives, children and aged parents of poor soldiers serving in the Revolution. Shewas called the mother of a soldier when she received an allowance on 21 June 1779 and 17July 1780 [Orders 1774-84, 127, 163, 219, 273]. Humphrey Baine was presented by the grand jury in York County on 21December 1772 for not listing himself as a tithable [Judgments & Orders 1772-4, 172].He received bounty land based on his discharge by Lieutenant D. Mann which stated that heenlisted in the State Garrison Regiment on 23 September 1778 and served until 23 September1781 [Revolutionary War Bounty Warrants, Bane, Humphrey, 1783, Digital Collections, LVA].P. Humphrey Baine was with a group of "Free mulattoes or negroes," with NancyBaine and a horse, tenants to Mr. Borum, living in a lot or rear of a residence inRichmond City in 1782 [VA:112]. Nancy Baine was head of a Richmond City household of 3"other free" in 1810 [VA:361]. John Baker was called "a Mulatto by a White Woman" when theYork County, Virginia court ordered the churchwardens of Yorkhampton Parish to bind himout as an apprentice on 21 February 1763. James Hubbard of Yorktown certified on 26September 1833 that he was acquainted with John Baker, a "coloured man," wholived with his father in Warwick County, and enlisted in the Revolution for three years inthe Continental Service, remained in service until the end of the war and returned to hisfather's for many years after [Baker, John: Revolutionary War Bounty Warrants, DigitalCollection, LVA]. John was taxable in New Kent County from 1787 to 1814: called a"molatto" from 1791 to 1796 and from 1805 to 1814 [PPTL 1782-1800, frames 93,109, 141, 159, 180, 202; 1791-1828, frames 264, 279, 293, 304, 317, 328, 341, 353, 367,405, 417, 428, 441, 452, 462, 491, 503]. He was head of a New Kent County household of 8"other free" in 1810 [VA:745]. Jacob Banks registered as a "free Negro" in Goochland Countyon 21 September 1818: a free man of color aged 64 years about five feet Six inches high[Register of Free Negroes, p.106, no.221]. He was a "free man of Color" ofGoochland County who served 18 months as a wagoner [NARA, M804, S.8056, roll 134, frame271; https://www.fold3.com/image/10996056]. John Banks registered as a free Negro in Goochland County on 3September 1823: a man of colour, was 74 years of age the 25th day of last February,about six feet high [Register of Free Negroes, p.152]. He enlisted in Goochland Countyabout 1779, served for two years, and was discharged at the barracks in Albemarle County[NARA, W.5763, M804, roll 134, frame 329; https://www.fold3.com/image/10996332]. Matthew Banks was the son of John Banks who was indicted by the SurryCounty court on 21 November 1758 for not listing his "Mulatto" wife as atithable [Orders 1757-64, 135]. John left Matthew land by his 3 September 1780 SurryCounty will, proved 26 December the same year [Virginia Genealogist 13:52]. JamesKee, Esquire, received his final pay of 22 pounds for service as a soldier in theartillery [NARA, M881, Roll 1090, frame 575 of 2028; https://www.fold3.com/image/286702693].(James Kee was the tax commissioner for Surry County in 1784 [VA:78]). Matthew was head ofa Surry County household of 1 free person in 1784 [VA:78], and in 1787 he was taxable onthe 100 acres he inherited from his father. He sold this land to William Kea in 1795 andpurchased 75 acres in Surry County on 1 February 1795 from Sampson Walden [PropertyTax Alterations, 1796; Deeds 1792-99, 296-7]. He was taxable on his personal property from1783 to 1794 [PPTL, 1782-90, frames 369, 399, 490, 565; 1791-1816, frames 75, 176]. Hedied before 22 February 1796 when his heirs (brother and sisters: John Banks, Judy Charity,Susanna Howell, and Hannah Roberts) sold this 75 acres to Howell Deberix[Deeds, 1792-99, 344-6]. William Barber, born on 17 May 1745 in Dinwiddie County, was living inSurry County, North Carolina, on 2 January 1833 when he made a declaration in court toobtain a Revolutionary War pension. He stated that he was living in Halifax County,Virginia, when called into the service and moved to Surry County about 1805 [NARA, S.6572,M805, roll 48; M804, roll 138, frame 602 of 670; https://www.fold3.com/image/12783624]. Hewas taxable in the southern district of Halifax County, Virginia, from 1782 to 1803:called a "Mulatto" starting in 1792, listed with 2 tithables in 1795 and 1796; 3in 1798, 3 in 1800 when he was called "Senr." [PPTL, 1782-1799, frames 5, 127,185, 259, 412, 434, 533, 598, 671, 808; 1800-12, 49, 175, 304]. He was head of a SurryCounty, North Carolina household of 8 "other free" in 1810 [NC:697] and 6"free colored" in 1820 [NC:670]. Charles Barnett enlisted in the Revolution for 1-1/2 years fromAlbemarle County, Virginia, on 18 September 1780 and was sized at Chesterfield Countycourt house about the same time: age 18, 5'5" high, yellow complexion, a farmer,born in Albemarle County [Register & description of Noncommissioned officers &Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.61)]. He lived in Albemarle County until 1800 according to his Revolutionary Warpension application. He was a "mulatto" who enlisted in Charlottesville in the 7thVirginia Regiment. Sharod Going testified that he was with him at ChesterfieldCourthouse [NARA, S.8048, M804, Roll 150, frame 457 of 664; https://www.fold3.com/image/11000781]. Benjamin Bartlett, born about 1755, was a "poorchild" bound apprentice in Southampton County to John Byrd on 14 May 1772[Orders 1768-72, 470, 532]. He was in the 10th Virginia Regiment on 7 December1780 when he was sized at Chesterfield: age 23, residing in Southampton County, enteredservice in September, drafted for 1 year, 6 months [New-York Historical Society, Musterand pay rolls of the War of the Revolution, 1775-1783, II:600-1, 604; https://babel.hathitrust.org]. He registered as afree Negro in Southampton County on 12 June 1794: Age 39, Colour Black, born of freeparents in Southampton [Register of Free Negroes 1794-1832, no. 27].  He wasliving in Prince Edward County on 16 April 1796 when he sold Aaron Smith his bounty landdue him for serving for three years as a soldier in Lieutenant David Walker's Company ofColonel Febiger's Regiment and recorded the sale in Richmond [Revolutionary BountyWarrants, Bartlett, Benjamin, Digital Collections, LVA]. Godfrey Bartley, born 29 November 1764, was the son of David Bartleyand his wife Lucretia, "free mulattoes," who registered his birth in BrutonParish, James City and York counties [Bruton Parish Register, 27]. Godfrey Bartlett was asoldier born in York County and residing there in September 1780 when he enlisted in theRevolution: age 15, 5'3-1/4" high, Mulattoe complexion, a farmer [Register& description of Noncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.56)]. Joseph Barkley, a "Mulatto," was indicted by the SurryCounty Court on 21 November 1758 for not listing his wife as a tithable [Orders 1757-64,135]. The following year on 19 November 1759 the York County Court presented him for notlisting himself as a tithable. The case was dismissed when he paid his tax. He was calledJoseph Bartlett on 20 August 1764 when he sued Christiana Kemp for debt in York Countycourt in a case that was dismissed on agreement of the parties. On 17 December 1764 he wascalled Joseph Bartley when the court ordered him to pay the parish of Bruton 500 pounds oftobacco for not listing his wife as a tithable [Judgments & Orders 1759-63, 281, 308,320, 90]. He and his wife Elizabeth, "Boath free mulattoes," registered thebirth of their son James in Bruton Parish, James City County in 1768 [Bruton ParishRegister, 33]. He was called Joseph Barclay on 15 July 1771 when the grand jury presentedhim for failing to list himself as a tithable [Orders 1768-70, 508; 1770-2, 25, 336]. Hewas called Joseph Barkly in the muster of Captain Nathan Reed's Company of the 14thVirginia Regiment for the month of June 1778: sick at Valley Forge and called JosephBartly in the June 1779 muster [NARA, M246, Roll 112, frame 679 of 826; https://www.fold3.com/image/10068412; https://www.fold3.com/image/10104087].Joseph Bartlet was a "M"(ulatto) tavern keeper with Mary Bartlet on Tanner'sCreek in Norfolk County from 1800 to 1802 [PPTL, 1791-1812, frames 351, 371, 383, 427]. James Bass was taxable on a free tithe in Norfolk County in 1787 andfrom 1798 to 1810: a labourer in a "List of Free Negroes and Mulattoes" on DeepCreek in 1801 [PPTL, 1782-90, frame 562; 1791-1812, frames 243, 295, 351, 427, 461, 479,555, 572, 674, 720]. He appeared in Bedford County, Tennessee court to apply for a pensionfor his services as a private in the Virginia Militia. He stated that he was born inNorfolk County, Virginia, enlisted in 1778 and had moved to Bedford County thirteen yearsprevious [NARA, S1745, M804, roll 169, frame 102; https://www.fold3.com/image/11695258]. Hewas head of a Bedford County household of 9 "free colored " in 1820. Shadrack Battles enlisted in the Revolution in Louisa County on 14December 1781, and was sized the following day: age 26, 5'10-1/2" high, yellowcomplexion, a planter [The Chesterfield Supplement or Size Roll of Troops atChesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.99)]. Heregistered in Albemarle County on 10 March 1810: a man of Colour, a black man, agedabout fifty seven years, five feet 10-1/2 inches high. He was "a man ofcolour" who appeared in Albemarle County court and testified that he enlisted whileresident in Amherst County in 1777 and served for three years [NARA, S.37713, M805, Roll63, frames 183-9; https://www.fold3.com/image/11069584]. George Beckett was sued in Northampton County court for a 4 pounds, 8shilling debt on 13 April 1774 [Minutes 1771-5, 247]. He was listed as one of the menaboard the Accomac who was entitled to bounty land for three years service in theRevolution [Brumbaugh, Revolutionary War Records, 5, 67, 407]. He was a seaman fromAccomack County who served in the Revolution and died intestate leaving no children. Hisestate was divided in Accomack County among his four sisters, Nancy, Betty, Rebecca, andMason [Orders 1832-36, 251]. Their claim for his service aboard the galley Accomacwas allowed on 9 December 1833 [Revolutionary War Bounty Warrants, Tunnel, William,Digital Collections, LVA]. Rebecca Beckett registered as a "free Negro" inNorthampton County on 12 June 1794 [Orders 1789-95, 358]. Mason Beckett was head of anAccomack County household of 2 "other free" in 1800 [Virginia Genealogist2:129]. James Berry was one of the members of Captain Joseph Spencer's 7thVirginia Regiment who did not return from furlough in Gloucester Town. Spencer advertiseda reward for their return in the 8 August 1777 issue of the Virginia Gazette,describing James as a mulatto fellow, about 30 years old, 5 feet 8 or 9 inches high;enlisted in Fredericksburg but served his time with Mr. Thomas Bell of Orange County [VirginiaGazette, Purdie edition, p.4, col. 3]. Charles Beverly was listed as deceased in the 12 November 1777 musterof Captain John Nicholas' 1st Virginia Regiment, in the same list withSilvester Beverly and Abraham Goff [NARA, M246, Roll 94, frame 43 of 742;https://www.fold3.com/image/10068453 ]. He died before 7 May 1784 when the clerk of Buckingham County courtcertified that Priscilla and Jane Beverly were his only heirs. The affidavit was filedwith the bounty land warrant for his services in the Revolution [Revolutionary War BountyWarrants, Beverly, Charles, Digital Collections, LVA]. Priscilla and Jane were"Mulatto" taxables in Buckingham County from 1783 to 1788 [PPTL, 1782-1797].Priscilla was head of a Buckingham County household of 1 "other free" in 1810and Jane was head of a Buckingham County household of 12 "other free" in 1810[VA:776]. Sylvester Beverly was listed in the payroll of the 1stVirginia Regiment from November 1777 to December 1779 [NARA, M246, roll 94, frames 43, 59,91, 113, 121, 725 of 742; https://www.fold3.com/image/10068722].He was a Revolutionary War soldier from Franklin County, Virginia, who enlisted in 1776and served until the end of the War. He was eighty years old and owned 126 acres of landin 1822 when he petitioned the Legislature for a state pension [Jackson, Virginia NegroSoldiers, 30; LVA petition dated 25 February 1823, reel 235, box 296, folder 103]. Hewas on a list of soldiers in the Revolution who had not yet received bounty land by 25November 1834 [Brumbaugh, Revolutionary War Records, 199]. He was a"Mulatto" taxable in Buckingham County in 1783 and 1784 [PPTL 1782-97] and headof a Fluvanna County household of 7 "other free" in 1810 [VA:493]. John Bird was in the size roll of Captain Tarpley White's Company ofthe 6th Virginia Regiment on 13 December 1780: age 16, 5'11", planter,born Southampton County, residing Southampton County, Eyes: Black, Hair: Black,Complexion: Yellow [New-York Historical Society, Muster and pay rolls of the Warof the Revolution, 1775-1783, II:600-1, 604; https://babel.hathitrust.org]. Peter Blizzard was called a "poor Mulatto" on 21 January 1772when the Surry County court ordered him bound out [Orders 1764-74, 81, 276; 1775-85, 80].He was called Peter Blizzard of Surry County on 29 October 1788 when he sold 100 acres inPrince George County which Edward Newell had sold to him in the year 1782 for serving as asoldier in the Continental Service for eighteen months in place of John Newell [DB1787-92, 232]. He was taxable in Surry County from 1788 to 1816: listed with 4 "freeNegroes & Mulattoes above the age of 16" in 1813; taxable on 2 free tithes in1812 and 1813, 3 in 1815, and 2 in 1816 [PPTL, 1782-90, frames 469, 594; 1791-1816, 105,232, 282, 361, 439, 514, 588, 628, 666, 704, 726, 847]. He was head of a Surry Countyhousehold of 2 "free colored" in 1830. Jacob Boon was a yellow complexioned soldier, 5'5-1/2" high, afarmer born in Isle of Wight and living in Nansemond County when he enlisted in theRevolution for 1-1/2 years on 28 September 1780 [Register & description ofNoncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.61)]. He was ina list of soldiers who had served but had not received bounty land by 7 January 1835[Brumbaugh, Revolutionary War Records, Virginia, 221, 613]. Giles Bowers was living in Southampton County in 1766 when he andWilliam Kersey were presented by the court for failing to list themselves astithables [Judgment Papers 1765-6, 1026]. He was called Giels Bowry when he received adischarge from Captain Henry Pitt that he enlisted in the Revolution on 26 November 1776for three years and faithfully served [Bowry, Giels: Revolutionary War Bounty Warrants,Digital Collection, LVA]. He was called Giles Bourey when he was listed in the muster ofthe 15th Regiment in Morristown on 9 December 1779 with James Casey, andCharles Broadfield [NARA, M246, roll 102, frame 651 of 774; https://www.fold3.com/image/9946566]. Hewas taxable in Isle of Wight County from 1782 to 1809: listed as a "F.N." in1792 and thereafter, called Jiles Bowser from 1804 to 1806 [PPTL 1782-1810, frames4, 27, 45, 60, 74, 89, 242, 271, 346, 390, 428, 473, 491, 652, 673, 715, 771, 791]. JamesCasey made an affidavit in Isle of Wight County on 26 July 1833 stating that he and sevenother soldiers from Isle of Wight County, including Giles Bowery, enlisted in the 15thVirginia Regiment under Captain Henry Pitt in the regiment commanded by Colonel DavidMason, went north with him, and served for three years [Broadfield, Charles: RevolutionaryWar Bounty Warrants, Digital Collection, LVA]. Daniel Goff, Burwell Flood,William Clark, Raymond Reed and Joshua Perkins were in the samemuster as Giles. Thomas Tann, Dennis Garner, John Goff and Abraham Goffwere in some of the previous musters of the 15th Virginia Regiment [NARA, M246,roll 113, frames 189, 224, 291 of 752; roll 110, frames 242, 484 of 768; https://www.fold3.com/image/9639784]. James Bowman was a soldier who enlisted in the 2nd VirginiaRegiment on 1 July 1778 and served with Captain Thomas Parker until his death on 25September 1782 [Bowman, James: Revolutionary War Bounty Warrants, Digital Collection,LVA]. On 6 October 1783 an affidavit by Betty Morris, a "free Mulattowoman," that William Bowman was his brother and only surviving heir was certified bythe Henrico County court [Orders 1781-4, 439]. William Bowman, a "Mulatto," was charged with felony inChesterfield County on 10 October 1767. His case was referred to the General Court [Orders4:146]. He enlisted in the 2d Virginia Regiment on 2 September 1780 for 18months and was sized: age 30, 5'6-1/4 inches, sawer, born Chesterfield County,residence Cumberland County, hair Black, Eyes Black, Complexion Swathy [Register &description of Noncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.25)]. James Bowser was born in Nansemond County and enlisted in theRevolution there for 1-1/2 years on 28 September 1780: 50 years of age, 5'6-3/4"high, a farmer, yellow complexion [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.61)]. He wastaxable in Isle of Wight County from 1782 to 1800: a "free Mulatto" in 1782, a"F.N." from 1793 to 1795 [PPTL 1782-1810, frames 4, 61, 89, 135, 181, 241, 331,346, 418, 428, 491]. Nathaniel Bowser, Sr., and Thomas Bowser, heir at law of JamesBowser, testified on 17 October 1833 that Nathaniel Bowser, Thomas Bowser, and BetsyBowser, Moses Ash, Caroline Ash, Lydia Ash, Thomas Ash, andCurtis Ash were the only heirs of James Bowser who had served in the Revolution in1782. In 1835 they received bounty land scrip for his service [NARA, BLWt. 2001-100, M804,Roll 306, frame 0123; frame 138 of 809; https://www.fold3.com/image/11409941]. James Bowser was a native and resident of Nansemond County on 1 January1782 when he enlisted in the Revolution for the duration of the war. He was sized in June1782: age 19, 5'1-3/4" high, yellow complexion, marked from pox [TheChesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVA accessionno. 23816, by http://revwarapps.org/b81.pdf(p.81)]. He or yet another James Bowser received a certificate in Richmond on 28 May 1783that he was a Continental soldier for the war and had served four years successively andwas then in service [Bowser, James: Revolutionary War Bounty Warrants, Digital Collection,LVA]. He was eligible for military bounty land in 1803 [NARA, M246, roll 114, frame 448 of492; https://www.fold3.com/image/9947440].He was a "Free Negro" over the age of 45 in 1815 when he was taxable on a slaveover the age of 16, 2 cattle, and 17 horses in "S. Hole" in Nansemond County in1815 and 1816 [PPTL 1815-1837, frames 10, 51]. Augustine Boyd was among a group of Revolutionary War seamen whodeserted from the ship Tartar and for each of whom a $100 reward was offered byThomas Grant of the Chickahominy Shipyard in the 11 September 1779 issue of the VirginiaGazette: ...George Day, and Augustine Boyd, all of Wicomico parish, Northumberlandcounty [Virginia Gazette, http://www.accessible.com].He was a "Mulatto" sailor, born in Northumberland County, drafted there on 21March 1781 and sized in 1781: yellow complexion, Mulatto, age 25, 5'11-1/4" high[The Chesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVAaccession no. 23816, by http://revwarapps.org/b81.pdf(p.47)]. He appeared on the muster rolls of Col. Thomas Posey's 2nd VirginiaRegiment from January 1 to April 1, 1782. Captain Blackwell received his final pay if 15pounds on23 October 1783 [NARA, M881, Roll 1089, frames 192-194 of 1808; https://www.fold3.com/image/23297652]. Hewas a "free mulatto" head of a Northumberland County household of 7 "otherfree" in 1810 [VA:973]. He was entitled to bounty land for his service as a seaman[Brumbaugh, Revolutionary War Records, Virginia, 215]. James Brandom was a soldier born in Goochland County and living therein June 1779 when he enlisted in the Revolution. He was sized on 4 April 1781: yellowNegro, age 23, 5'5-1/4" high, a planter, made his escape from Ch'stown [Register& description of Noncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.90)]. John Brandom, son of Mary Brandom, was born 4 October 1760. He andRhode Brandom were on the pay roll of Captain Dudley's Company of the 2ndVirginia Regiment from 1 May to September 1778 [NARA, M246, roll 96, frames 326, 530, 536,541 of 736; https://www.fold3.com/image/10081813]. Rhode Brandom was called the son of Mary Brandom when he was bound outby the churchwardens of Mecklenburg County, Virginia, on 11 August 1766 and called a"Molotto Boy" on 12 October 1772 when the court ordered him bound to someoneelse. He was listed in the payroll of Captain Dudley's 2nd Virginia State Regimentcommanded by Colonel Gregory Smith from July to December 1778 [NARA, M246, Roll 96, frames530, 538, 558, 581 of 736; https://www.fold3.com/image/10081826,10081833, 10081873]. He was on a list of soldiers in the Revolution who had not yetreceived bounty land by 25 November 1834 [Brumbaugh, Revolutionary War Records,199]. Thomas Brannum/ Brandom/ Brandon, "Son of Elenor Brandon, wasbound to Jacob Chavis in Mecklenburg County, Virginia, on 13 July 1764 [Orders1763-4, 35, 91; 1764-5, 108]. He was head of a Mecklenburg County household of 6"free colored" in 1820. He was living in Mecklenburg County when he applied fora pension for his services in the Revolution, stating that he was born in Hanover Countyand moved to Mecklenburg County after the Revolution [NARA, W.4643, M804, roll 323, frame507 of 1136; https://www.fold3.com/image/13730023]. William Brandum was in the list of men from Mecklenburg County underthe command of Captain Reuben Vaughan who were on a detachment to the Southward underimmediate command of Colonel David Mason in 1779 [Elliott, Katherine, RevolutionaryWar Records, Mecklenburg County, Virginia (1964), 162-3, citing Edmund W. HubbardPapers, Southern Historical Collection, UNC Chapel Hill, NC]. He was head of a MecklenburgCounty, Virginia household of 5 persons in 1782 [VA:34] and was a "melatto"taxable in the northern district of Campbell County in 1789 [PPTL, 1785-1814, frame 123]. Benjamin Brown was in a list of deserters advertised in the 28 November1777 issue of the Virginia Gazette by Lieutenant John Dudley as one of the draftsfrom Charles City County who were lurking about the county. A reward was offered for theirdelivery to the commanding officer in Williamsburg [Virginia Gazette (Purdie), p.3,col.2]. He was taxable on his own tithe and a horse in Waynoke Precinct of Charles CityCounty from 1784 to 1814, listed as a "Mulattoe" in 1813 and 1814 [PPTL,1784-1814] and head of a household of 3 "other free" in 1810 [VA:958]. Edward Brown, Sr., was taxable in Charles City County from 1784 to 1794[PPTL 1783-7; 1788-1814] and taxable on 200 acres from 1782 to 1793 [Land Tax List,1782-1830]. He was probably the Edward Brown who was drafted out of Charles City Countybut had not yet reported for duty in Williamsburg on 28 November 1777 when Lieutenant JohnDudley placed an ad in the Virginia Gazette warning him and John Major, Jr., thatthey had until 10 December to report [Virginia Gazette (Purdie), p.3, col.2]. Edward Brown, Jr., was taxable in the Charles City County household ofEdward Brown in 1784 and called "son of Ned" in 1809 when he was taxable on 2tithes [PPTL, 1783-7; 1788-1814]. He was head of a Charles City County household of 8"other free" in 1810 [VA:957]. He received pay for service in the Revolution [VirginiaSoldiers of the American Revolution, I:68, citing Auditors' Account XVIII:558]. Freeman Brown(e) was head of a Charles City County household of 5"other free" in 1810 [VA:959]. He received payment for service in the Revolution[Virginia Soldiers of the American Revolution, I:68, citing Auditors' AccountXVIII:558-9, LVA]. Isaac Brown was born in Charles City County and enlisted there in theRevolution for 1-1/2 years on 12 September 1780: complexion black, 5'2-1/2" high,a farmer [Register & description of Noncommissioned officers & Privates, LVAaccession no. 24296, by http://revwarapps.org/b69.pdf(p.45)]. He was taxable in Lower Westover Precinct of Charles City County in 1786 [PPTL,1783-7], head of a Charles City County household of 10 "other free" in 1810[VA:959] and 4 "free colored" in 1820 [VA:13]. He applied for a pension inCharles City County, stating that he enlisted in Charles City County in 1780 and servedeighteen months [NARA, S.39,214, M804, Roll 366, frame 240 of 893; https://www.fold3.com/image/11713004]. James Brown was a native and resident of Dinwiddie County on 6 June1782 when he enlisted in the Revolution and was sized the same month: age 18, 5'6"high, yellow complexion [The Chesterfield Supplement or Size Roll of Troops atChesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.99)]. William B[rown] was in the size roll of Captain T. White's 6thVirginia Regiment in 1780: William B[rown], Age 22, Black Eyes, Black Hair, YellowComplexion, enlisted 1 August 1780, Southampton [New-York Historical Society, Musterand pay rolls of the War of the Revolution, 1775-1783, II:602, 606; https://babel.hathitrust.org]. George Bruma enlisted in the Revolution as a substitute in FairfaxCounty on 16 March 1781: Brumma, Geo., age 23, 5'8-1/2" high, yellow complexion, atailor, born in Austatia [The Chesterfield Supplement or Size Roll of Troops atChesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p. 55)]. George Burk enlisted in the Revolution in Shenandoah County for twoyears in 1779 in Captain Abraham Tipton's Company of Colonel Joseph Crockett VirginiaRegiment. He applied for a pension in Jefferson County, Indiana, in 1831. He spent histime in the service guarding British prisoners at Albemarle Barracks and repulsing theIndians in Kentucky [NARA, S.32152, M804, roll 413, frame 436 of 548; https://www.fold3.com/image/12033024 ]. He was head of a Ripley Township, Johnson County, Indiana householdof 5 "free colored" in 1820 and 7 "free colored" in 1830. Francis Bunday was a soldier born in Caroline County and living thereon 30 March 1781 when he enlisted in the Revolution: age 18, 5'2-1/2" high, Negro[Register & description of Noncommissioned officers & Privates, LVA accession no.24296, by http://revwarapps.org/b69.pdf(p.90)]. On 9 July 1783 he received his discharge papers and a certificate from the WarOffice that he had only received four months pay since 1 January 1782 [Revolutionary WarBounty Warrants, Bundy, Francis, Digital Collections, LVA]. He was a "FreeNegro" head of a Culpeper County household of 5 "other free" in 1810[VA:7]. He was a resident of Culpeper County when he applied for a pension for hisservices in the Revolution [NARA, S.37719, M805, Roll 139, frames 554-7; https://www.fold3.com/image/12026831]. Thomas Bunday was a "Mulatto Man" with between twelve andthirteen years to serve on 18 March 1763 when he was listed in the Culpeper County estateof Humphrey Brooke, decd [WB A:394]. He received payment for military servicein the Revolution [Eckenrode, List of the Revolutionary Soldiers of Virginia(Supplement), 50, citing Auditors Accounts XXXI:219]. Thomas Bunda was a "FreeNegro" head of a Culpeper County household of 1 "other free" in 1810[VA:14]. William Bunday was taxable in Culpeper County in Reuben Zimmerman'shousehold in 1787, a "Mulatto" taxable in 1793, 1796 and 1797 [PPTL 1782-1802,frames 200, 490, 598, 640]. He was listed among the soldiers who had served three years inthe Revolution and had not yet drawn bounty land on 7 January 1835 [Brumbaugh, RevolutionaryWar Records, 223]. He was a "Free Mulatto" head of a Culpeper Countyhousehold of 5 "other free" in 1810 (called William Bunda) [VA:8]. Joe Butler was a "mulatto" listed among seven deserters,drafted out of Prince George County, Virginia, for whom a reward was offered in the 28November 1777 issue of the Virginia Gazette [Virginia Gazette (Purdieedition), p.3, col. 3; also on http://www.accessible.com]. Reuben Byrd applied for a pension in Powhatan County on 15 June 1820 atthe age of fifty-six years. He testified that he enlisted in Hillsborough, North Carolina,and served in Captain James Gunn's regiment of dragoons. Benjamin Sublett testified thathe met Reuben, a sixteen or seventeen-year-old "Mulatto boy," while serving inthe Revolution in May 1780. Gabriel Gray testified that Reuben served as "Boman"for his brother Lieutenant William Gray [NARA, S.37776, M804, Roll 243, frame 0362; https://www.fold3.com/image/11036948]. Hewas head of a Petersburg household of 5 "other free" in 1810 [VA:121b]. Heregistered in Petersburg on 9 June 1810: a brown Mulatto man, five feet seven incheshigh, forty seven years old, born free in Essex County, a stone mason [Register ofFree Negroes 1794-1819, no. 576]. John Caine enlisted for 18 months on 23 September 1780: age 23,5'3-1/2" high, born in Fairfax County, Yellow complexion [Register &description of Noncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.62)]. William Cannady was presented for not listing his wife as a tithable inYork County on 21 November 1765. He was a soldier in the Revolution on 17 August 1778 and21 June 1779 when the York County court allowed his wife Frances Kennedy a subsistencepayment [Judgments & Orders 1763-5, 90, 126; 1768-70, 299; Orders 1774-84, 170, 219]. James Carter was a six-year-old "negro" bound to ThomasPettit on 14 August 1765 and bound to Anne Pettit, widow, on 13 January 1778 inNorthampton County, Virginia [Minutes 1765-71, 8, 33]. He was a "Mulatto" or"free Negro" taxable in Northampton County from 1787 to 1805 [PPTL, 1782-1823,frames 64, 125, 207, 345, 408, 447, 467, 530]. He was a resident of Northampton Countywhen he appeared in court to apply for a pension for his services in the Revolution,stating that he enlisted from Northampton County for 18 months early in the war togarrison a fort on Kings Creek in Northampton County and served the time. Six months afterhis discharge he crossed the Chesapeake Bay and enlisted in Portsmouth in the 2dVirginia Regiment of Artillery commanded by Colonel Thomas Marshall. He received bountyland of 200 acres for the five years of service [NARA, S.9162, M804, frame 614 of 668; https://www.fold3.com/image/12845878]. William Carter enlisted in the Revolution for 18 months from CharlesCity County on 12 September 1780: age 22, 5'9" high, yellow complexion, a sawer,born in Charles City [Register & description of Noncommissioned officers &Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.41)]. John Case, a "Mulatto" and brother of William Case, diedwhile serving in the Revolution according to the 11 June 1807 deposition of John Cropper,Jr., of Accomack County, former Lieutenant Colonel of the 9th Virginia Regiment. He statedthat William and John had no wives or children, and Betty Case, "of this county"who was an infant during the war, was their only legal representative [LVA, DigitalCollections, Case, John, Revolutionary War Bounty Warrants]. William Case, a "Mulatto," died while serving in theRevolution [National Archives Bounty Land Warrant 1826-100, https://www.fold3.com/image/12751811]. William Cassidy was taxable in Norfolk County in 1801 and 1803, countedin a list of "free Negroes and Mulattoes" on Tanner's Creek in Norfolk County in1801 [PPTL, 1791-1812, frames 383, 462]. He appeared in Princess Anne County court on 6October 1811 when he testified for the Legislative Petition of Aaron Weaver. Hestated that he was born in Northumberland County and served with Aaron for three yearsaboard the galley Protector under captains Conway and Thomas [Legislative Petitionsof the General Assembly, 1776-1865, Accession no. 36121, Box 309, folder 62, Weaver,Aaron, Digital Collections, LVA]. He registered in York County on 16 December 1822: adark mulatto about 65 years of age 5 feet four Inches high...born free [Register ofFree Negroes 1798-1831, no.163]. He received bounty land based on his discharge fromCaptain John Thomas of the Galley Protector which stated that he served in the Navyfrom 6 January 1777 to 26 January 1780 [Revolutionary War Bounty Warrants, Casity,William, Digital Collections, LVA]. James Causey served as a seaman in the Revolution for three years,received a discharge from James Markham, captain of the ship Dragon, on 16 February1780, and assigned (signing) his bounty land on 23 August 1783 to Mr. Joseph Sanders[Revolutionary War Bounty Warrants, Causey, James, Digital Collection, LVA]. He wastaxable in Northumberland County from 1785 to 1813 [PPTL 1782-1812, frames 283, 603, 621,653, 668, 682] and a "free mulatto" head of a Northumberland County household of3 "other free" in 1810 [VA:975]. Charles Charity enlisted in the Revolution on 2 September 1780 for1-1/2 years: age 24, 5'6-1/2" high, a planter, born in Surrey, black complexion[Register & description of Noncommissioned officers & Privates, LVA accession no.24296, by http://revwarapps.org/b69.pdf(p.26)]. He enlisted in the Revolution at Hampton, Virginia, was discharged in Winchester,and applied for a pension in July 1827 in Newby District, South Carolina, at the age of 70years [NARA S.39317, M804, https://www.fold3.com/image/12804208;https://www.fold3.com/image/12804208]. Randolph Charity was recruited for 3 years in Captain Nathan Fox's 6thVirginia Regiment on 24 March 1777 and died 10 July 1777 [NARA, M246, Roll 103, frames154, 157, 160, 178, 180 of 756; https://www.fold3.com/image/9563516]. Sharod/ Sherwood Charity was in the muster of Colonel John Green'sdetachment of the 6th Virginia Regiment taken at Petersburg on 12 December1780: no. 28, Sherod Charaty, age 36, 5"7-1/2", a Shomaker, engaged 9 Oct 80,Lunenburg [New-York Historical Society, Muster and pay rolls of the War of theRevolution, 1775-1783, II:598-9; https://babel.hathitrust.org]. Allen Chavis was listed in the Pay Roll and Muster of Captain JamesLucas in the 4th Virginia Regiment commanded by Colonel Thomas Elliot from 1April 1777 to 1 June 1777, listed as dead or deserted in July 1777 [NARA, M246, roll 99,frame 619, 653, 656, of 760; https://www.fold3.com/image/9163533]. Anthony Chavis was a taxable "Blackman" in Island CreekDistrict, Granville County in 1803 [Tax List 1803-09, 42] and head of a Granville Countyhousehold of 7 "other free" in 1810 [NC:858]. He died in Granville County in May1831 according to the survivor's pension application of his son Peter [NARA, R.1889-1/2,M805, reel 180, frame 145; http://www.fold3.com/image/12037220;Revolutionary War Bounty Warrants, Chavers, Anthony, 1840, Digital Collection, LVA]. Edward Chavis was "a free Negro Boy" bound out by the AmeliaCounty court [Orders 1746-51, 192; 1757-60, 36, 45; 1760-3, 44]. He and Samuel Chavousenlisted in the Revolution on 28 August 1777. He was in the payroll of the 14thVirginia Regiment in March 1778 and in June 1778, sick at Valley Forge, and he and Samuelwere in the payroll of the 18th Regiment in April 1779, mustered at Middlebrookon 7 May 1779 [NARA, M246, roll 109, frames 163, 175, 209; roll 112, frame 714; https://www.fold3.com/image/10104087]. George Chavis was the son of Margaret Chaves, a "MulattoGirl," bound out in Charles City County in 1750. He was bound out in 1761 [Orders1737-51, 574; 1758-62, 302, 313]. He was listed in the 3rd Virginia Companycommanded by Major Samuel Finley from 1 September 1782 to 1 May 1783, called GeorgeChavour, listed with John Chavour [NARA, M246, roll 113, frames 672, 674; https://www.fold3.com/image/9648474]. Isaac Chavis enlisted in the Revolution on 3 February 1777, a pioneerlisted in the muster of the 14th Virginia Regiment commanded by Colonel CharlesLewis from 29 April 1777 to December 1777, wounded at Monmouth and at Valley Forge in July1778, paid a bounty of $20 to enlist in Charlotte County for 3 years between July andNovember 1778 [NARA, M246, roll 112, frames 111, 613, 619, 631, 637, 642, 649; https://www.fold3.com/image/10102100]. Hewas head of a Granville County household of 3 "other free" in 1800, 3"other free" and one white woman in 1810 [NC:858], and 1 "freecolored" in Mecklenburg County in 1820. His heirs Jacob Chavos, William Chavos, SallyBrandom and Patsy Scott applied for a land grant for his services in theRevolution, stating that he was a "free man of color of Charlotte County" whoenlisted in the 14th Virginia Regiment in March 1777 and was included in themuster roll of Captain Michaux. Their petition was rejected [Chavos, Isaac: Petition,1837, Revolutionary War Rejected Claims Records, Digital Collections, LVA]. James Chavis, son of "Rebecca Chavis a Free Negro," was boundout in Amelia County on 28 August 1760 [Orders 1751-5, 149; 1760-3, 44]. He was listed inthe payroll of Captain Dudley's 2nd Virginia State Regiment commanded byColonel Gregory Smith from 1 July 1778 to November 1779, in the same list as John andRhode Brandom and Elias Pettiford [NARA, M246, roll 96, frames 532, 535,541, 545, 547; https://www.fold3.com/image/10081826,10081833, 10081873]. He received bounty land for his service [Revolutionary War BountyWarrants, Chavis, James, Digital Collection, LVA]. He was head of a Mecklenburg Countyhousehold of 10 "free colored" in 1820. John Chavis enlisted in the Revolution while resident of MecklenburgCounty, Virginia, in 1780: age 26, 5'9-1/2" high, a planter, born in BrunswickCounty, black hair, swarthey complexion [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.26)]. He wascalled John Shivers on 16 November 1818 when he made a declaration in Southampton Countycourt setting forth that he was a soldier in the Revolutionary War by voluntary enlistment[Minutes 1816-9, unpaged]. He was called Jack Chavis in 1810 when he was head of aSouthampton County household of 3 "other free" [VA:77]. John Chavis enlisted in the 5th Virginia Regiment inDecember 1778 and served for three years. Captain Mayo Carrington, in a bounty warrantwritten in March 1783, certified that Chavis had "faithfully fulfilled [his duties]and is thereby entitled to all immunities granted to three year soldiers"[Mecklenburg County Legislative Petition of 14 December 1820]. He was listed in thepayroll of Captain Mayo Carrington's Company in Morristown in November 1779 [NARA, M246,Roll 102, frames 545, 548, 552  of 774; https://www.fold3.com/image/9946464].He was taxable in Mecklenburg County in 1785 and 1786 [PPTL 1782-1805, frames 99, 127,211]. On 20 April 1818 his sons John, Charles, and Randolph Chavis of Mecklenburg Countygave their power of attorney to Melchizedek Roffe to collect money due to them from theState Treasurer for their father's service in the Revolution [Virginia Genealogist,p.153; Mecklenburg County DB 17:218-9]. William O. Goode, former member of the GeneralAssembly from Mecklenburg County, wrote a letter in support of the petition to theLegislature made by his son Randall. Goode stated that John and his brother Anthony Chaviswere wagoners in the Revolution who were issued certificates of public debt at the end ofthe war, about 21 pounds for Anthony (signed by Captain Young) and 89 pounds for John(signed by Captain Carrington). [Mecklenburg County Legislative Petitions of 14 December1820 and 19 January 1836, LVA]. Joshua Chavos, Jr., served in the Revolution [Eckenrode, VirginiaSoldiers of the American Revolution, I:93, citing Auditors' Account XVIII:516 at LVA].  Robert W. Chavis. See Robert Walden. Samuel Chavis, a "Melatto boy," was bound out in LunenburgCounty in April 1751 [Orders 1748-52, 396]. He enlisted in the Revolution on 28 August1777. He was in the payroll of the 14th Virginia Regiment in March 1778, sickat Valley Forge in the same list as Edward and Isaac Chavous in June 1778, in the payrollof the 18th Regiment in April 1779, mustered at Middlebrook on 7 May 1779[NARA, M246, roll 109, frames 163, 175, 209; roll 112, frames 714, 723; https://www.fold3.com/image/10104087]. On14 August 1789 he assigned his rights to his land warrant for services in the Revolution[Revolutionary Bounty Warrants, Chavis, Samuel, Digital Collections, LVA]. He was a"free Negro" taxable in Dinwiddie County in 1801 and a "free" taxablein 1802 [PPTL, 1790 A, p.3; 1790 A, p.3; 1801 B, p.25; 1802 A, p.4]. He was counted the"list of free Negroes and Mulattoes" in Mecklenburg County from 1813 to 1815[PPTL, 1806-28, frames 307, 417, 435]. Shadrack Chavis enlisted in the Revolution on 1 August 1778 for 3 yearsand was listed in the roll of Captain William Taylor's Company of the 2ndVirginia Regiment commanded by Christian Febiger, Esquire, for July 1778 to August 1779,sick at Valley Forge in July 1778 [NARA, M246, roll 96, frames 136, 176, 180, 182 of 736; https://www.fold3.com/image/10069450,10079300]. He was called Shadrach Shavers when he appeared in Stafford County court on 14December 1818 and on 12 February 1821 to apply for a pension for his service in theRevolution. He stated that he enlisted for three years in the Spring of 1778 at ValleyForge in the 2nd Virginia Regiment commanded by Colonel Febecker and injuredone of his ankles which rendered him incapable of service, so he came to Virginia withCaptain Cunningham. Captain George Burroughs deposed that he knew Shadrack in the serviceand that he was acting as bowman to Captain John P. Harrison of the 2ndVirginia Regiment [NARA, S.38368, M804, Roll 2159, frame 1393 of 1408; https://www.fold3.com/image/16443948].Shadrack Shavers was a "B.M." taxable in Stafford County from 1810 to 1813[PPTL, 1782-1813, frames 737, 800, 858] and head of a Stafford County household of 3"free colored" in 1820. John Chubb enlisted in the Revolution in Loudoun County, Virginia, on19 March 1781 and was sized on 28 May: age 23, 5'5-1/2" high, black complexion,planter, born in and residing in Montgomery County, Maryland [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(p.67)]. He mayhave been identical to Jonathan Chubb who enlisted in the 3rd Maryland Regimenton 1 January 1782 [NARA, M246, Roll 34, frame 398 of 587; https://www.fold3.com/image/12006667]. Heserved in the 6th Virginia Regiment under Lieutenant Colonel Thomas Posey from1 April to 1 September 1782, served in Captain Clough Shelton's Company of the 1stVirginia Battalion from 1 December 1782 to 1 May 1783 and received 100 acres bounty land[NARA, M246, roll 113, frame 712; M881, Roll 1089, frames 323-6 of 1808; https://www.fold3.com/image/23299172]. William Clark was in the list of men in the Amherst County Militia in1781 [William & Mary Digital Archives, Swem Library's Special Collections, CabellPapers Box 2, Folder11.pdf; https://digitalarchive.wm.edu/handle/10288/16244].He was taxable in Amherst County from 1782 to 1820: a "man of color" in 1811,1812, and 1815, a "Mulatto" in 1813, a planter over the age of 45 in a list of"Free Negroes & Mulattoes" in 1816 and 1818 [PPTL 1782-1803, frames 9, 23,44, 54, 70, 97, 136, 195, 225, 257, 326, 347, 370, 393, 419, 450, 479; 1804-23, frames 21,62, 103, 144, 165, 188, 209, 230, 253, 326, 403, 537, 551, 584]. William Clark was a "Mulatto" taxable in Culpeper County from1790 to 1801 [PPTL 1782-1802, frames 640, 684, 818] and a "Free Mulatto" head ofa Culpeper County household of 7 "other free" in 1810 [VA:18]. On 7 December1816 he obtained "free papers" in Culpeper County which were recorded later inRoss County, Ohio: William Clerke, a Mulatto man, 50 or 60, 5'7", served in theRevolutionary War in 1780 and 1781...is a free man, who has a wife and several children,and wishes to visit his mother in law in Frederick Co., at Charles Carter's place.William was 64 years old on 22 August 1820 when he appeared in Culpeper County court toapply for a pension for his services in the Revolution. He served in the 15thVirginia Regiment under Captain Thomas Edmunds [Madden, We Were Always Free,191-199; NARA, W.6687, M804, Roll 570, frame 795 of 940; https://www.fold3.com/image/13747831]. Henry Cockran was sick at White Plains on 8 September 1778, on the payroll of Captain Augustine Tabb's Company of the 2nd Virginia State Regiment inAugust 1779. Joseph Selden drew his final pay of 57 pounds on 15 March 1785 [NARA, M246,roll 97, frame 79 of 720; M881, Roll 946, frames 2509-2528 of 2864; https://www.fold3.com/image/23017945]. Hewas taxable in Goochland County from 1787 to 1816: a "Mulatto" living near DuvalCarroll's in 1804 [PPTL, 1782-1809, frames 163, 175, 279, 357, 479, 616, 686, 738, 821].He was head of a Goochland County household of 8 "other free" in 1810 [VA:689].He registered as a "free Negro" in Goochland County on 12 August 1815: a freeman of color of Yellow complexion about five feet eight inches high, about fifty threeyears old, short black curled hair...free born [Register of Free Negroes, p.89,no.171]. John Cockran was a "FN" taxable in the northern district ofCampbell County in 1807 [PPTL, 1785-1814, frame 693], and head of a Campbell Countyhousehold of 1 "other free" in 1810 [VA:853]. He appeared in the  HustingsCourt of Lynchburg on 4 March 1828 to apply for a pension. He stated that he enlisted for18 months in March 1781 in Captain Bohannon's Company of Colonel Davis' Virginia Regimentand served until August 1782 [NARA, S.39353, M804, roll 592, frame 16 of 559; https://www.fold3.com/image/12856487]. Francis Cole enlisted in the Revolution on 1 August 1780: age 23,5'10" high, a waggoner, born in Fairfax County, residing in Prince William County,black complexion [Register & description of Noncommissioned officers &Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.62)]. Thomas Cole was listed among seven deserters from Thomas W. Ewell'sCompany of State Troops in a 20 June 1777 advertisement in the Virginia Gazette,described as: a dark mulatto, about 5 feet 7 inches high living in Prince WilliamCounty [Purdie edition, p.1, col. 3]. He was a fifer in Captain Thomas W. Ewell'sMuster Roll of July 1780 [NARA, M246, roll 94, frame 729 of 742; https://www.fold3.com/image/10073280]. Heenlisted for three years in the 1st Virginia Regiment on 15 March 1780 andreceived a discharge from Lieutenant J. Harper on 2 May 1783 [Revolutionary War BountyWarrants, Cole, Thomas, Digital Collections, LVA]. He was taxable in the lower district ofPrince William County in 1786, 1787, 1792, and from 1794 to 1798, called a "freeBlack" in 1798 [PPTL, 1782-1810, frames 71, 95, 203, 254, 309, 362]. Francis Coley/ Cooley, born in Charles City County, Virginia, enlistedthere in the militia in 1777, moved to Halifax County, North Carolina, in 1779. Hevolunteered for six months in Halifax County and then settled in Brunswick County,Virginia, as an overseer for one Othen (Owen?) Myrick. He moved to Smith County,Tennessee, from where he petitioned for a pension on 28 November 1833 [NARA, S.3197, M804,Roll 609 , frame 465 of 618; https://www.fold3.com/image/12745128].He was listed in the state census for North Carolina in the 6th District in 1786. James Coley born in Charles City County, Virginia, served in theRevolution in Virginia and then enlisted in Halifax County, North Carolina. He lived inMontgomery County, Tennessee, about twelve years and then moved to Humphreys County,Tennessee, where he appeared in court to apply for a pension on 18 September 1833 [NARA,S.3188, M804, Roll 643, frame 218 of 651; https://www.fold3.com/image/13181021].He was head of a Halifax County, North Carolina household of 7 whites in 1790 [NC:62]. Robin Cooley, born before 1776, was head of a Halifax County, NorthCarolina household of 6 "free colored" in 1830. The 25 February 1842 session ofthe Halifax County court allowed him to use his gun in the county. He was called RobinColey when he appeared in Halifax County court on 17 February 1844 and testified that hissister Sally Coley, widow of Jeffrey Coley, a Revolutionary War pensioner, died in HalifaxCounty on 26 December 1843 and he was her heir [NARA, W.4160, M804, Roll 609, frame 494 of618; https://www.fold3.com/image/12743960].Jeffrey Coley was head of a Halifax County, North Carolina household of 5 whites in 1790[NC:62]. John Collins was taxable in King William County as a"Mulatto" in 1813 and 1814 [Land Tax List 1782-1832]. In June 1837 his widowJane Collins applied for a pension for his services in the Revolution, stating that theywere married in Williamsburg in April 1780, that her maiden name was Richeson (Richardson)and that he died in August 1821, leaving no children [NARA, W.6736, M804, Roll 613, frame645 of 761; https://www.fold3.com/image/12861980]. Mason Collins enlisted in the Revolution for 1-1/2 years while residingin King William County on 8 September 1780: age 21, 5'11" high, a sailor, born inKing William County, yellow complexion [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.26)]. He wastaxable in King and Queen County from 1804 to 1820: taxable on 2 tithables from 1807 to1812, called a "Mulatto" in 1807, a "free Negro" from 1809 to 1812,over the age of forty-five in 1815 [PPTL, 1804-23]. He made a declaration in King andQueen County court to obtain a pension for his services in the 11th Virginia Regiment. Hedeclared that he had traveled north as bowman to an officer named Holt Richeson in 1777and enlisted while in the state of Pennsylvania [NARA, S.39355, M804, Roll 614, frame 373;https://www.fold3.com/image/15202544].He was head of a King William County household of 5 "free colored" in 1830. William Collins was probably the third son of Mary Collins of KingWilliam County who received 25 pounds public assistance on 13 May 1779 because she hadthree sons serving in the Continental Army [Creel, Selected Virginia Revolutionary WarRecords, III:106 (abstract of Auditors' Account, Volume II:119, LVA].. He was taxablein King William County from 1787 to 1813: listed as a "Mulatto" in 1813 [PPTL1782-1832; Land Tax 1782-1811].  James Cooper was a "Black" or "person of color"taxable in Augusta County from 1800 to 1819 [PPTL 1796-1810, frames 192, 238, 337, 383,434, 485, 530, 579, 622; 1811-20, frames 31, 76, 97, 118, 163, 250, 311, 427, 588]. He wasa seventy-year-old "free man of color" who applied for a pension while residingin Augusta County, Virginia, on 26 June 1820. He stated that he had enlisted in GoochlandCounty and that his family consisted of himself and Sukey Orchard, a free woman ofcolor upwards of fifty years old, who lived with him. His application included acertificate dated October 1787 from a justice of the peace in Goochland County, describinghim as a "molatto Free man," which was to be used as a pass to travel to NorthCarolina and Georgia. He had been a waiter under Colonel Bluford and continued until histime was out [NARA, S.39362, M804, Roll 647, frame 566 of 621; https://www.fold3.com/image/12703900;Revolutionary War Pensions, Cooper, James, Digital Collections, LVA]. He was head of anAugusta County household of 2 "other free" and a white woman over 45 in 1810[VA:371]. His son Pleasant received a warrant for bounty land for his father's services[Revolutionary War Bounty Warrants, Cooper, James, Digital Collections, LVA]. John Cooper was a black complexioned soldier, 5'5-1/4" high, awaggoner, born in Albemarle County and residing there when he entered the Revolution as asubstitute in Goochland County on 24 March 1781 for 1-1/2 years [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(p. 43)]. Francis Cousins married Mary Martin in Goochland County on 15December 1759, "Mulattoes both" [Jones, The Douglas Register, 4]. Hereceived 34 pounds for serving as a soldier in the Revolution [NARA, M881, Roll 1091,frame 1079; https://www.fold3.com/image/23761275].He was taxable in Powhatan County on 2 horses from 1787 to 1788, a "M" taxablein 1789, a "Mo" taxable in 1793 [PPTL, 1787-1825, frames 4, 17, 31,90] and head of a Goochland County household of 8 "other free" in 1810 [VA:687]. James Cousins enlisted in the Revolution from Goochland County on 1April 1782 and was sized the following day: age 23, 5'6" high, black complexion,Negro, planter, born in Goochland County [The Chesterfield Supplement or Size Roll ofTroops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.97)]. He wastaxable in the upper district of Goochland County in 1790 [PPTL, 1782-1809, frame 235]. Gustavus/ Travis D. Croston appeared in Hampshire County court to makea declaration to obtain a pension for his service in the Revolution. He stated that heenlisted in Alexandria and served for three years. He made a second declaration in courton 18 July 1820, stating that he enlisted in Newport (Charles County), Maryland, served asa private from 1778 to 1783 and was discharged in Alexandria, Virginia [NARA, S.39379,M804, Roll Roll 701, frame 728 of 810; https://www.fold3.com/image/13009229].He was head of a Hampshire County household of 9 "other free" in 1810 [VA:833],11 "free colored" in 1820 [VA:281] and 2 "free colored" in 1840[VA:8]. Thomas Creco enlisted for 18 months on 2 January 1782: age 24,5'7-1/2" high, black complexion, residing in Northampton County, Virginia, born inHispaniola [The Chesterfield Supplement or Size Roll of Troops at Chesterfield CourtHouse, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.101)]. John Cuff was listed in the payroll of Captain Joseph Scott's Companyof the 1st Virginia Regiment commanded by Colonel James Hendricks from November1777 to March 1778 [NARA, M246, Roll 92, frames 643, 673 of 715; https://www.fold3.com/image/9093909]. Hewas head of a Gates County, North Carolina household 9 "other free" in 1790[NC:23], 8 in 1800 [NC:264], and 2 in 1810 [NC:835]. William Cuff, a "free man of Colour," appeared in BotetourtCounty court on 11 December 1826 to apply for a pension for his services in the firstVirginia Regiment commanded by Colonel Campbell in Captain Stribling's Company in theRevolution. He enlisted in 1780 and served until 1782 [NARA, S.39347, M804, Roll 594,frame 59 of 685; https://www.fold3.com/image/12853986(Coff, William)]. He was a "free Negro" taxable in Botetourt County in 1794 andfrom 1810 to 1813: taxable on two tithes in 1813 and 1814 [PPTL, 1783-1822, frames 223,665; 1811-22, frames 59, 103, 147] and head of a Fluvanna County household of 8"other free" in 1810 [VA:474]. Charles Cuffee was called the son of "free Negro" Sarah Coffewhen he was bound apprentice to Nathaniel Sikes in Norfolk County on 19 May 1763 [Orders1763-65, 15]. He registered in Norfolk County on 16 April 1799: Born free as is of age& his hight five feet six inches 3/4 [Cuffee, Charles (M, 37): Free NegroCertificate, 1799, African American Narrative Digital Collection, LVA]. He enlisted in theRevolution in 1780 for eighteen months, and he applied for and was granted a pension whilea resident of Princess Anne County on 7 June 1830 when he was seventy-five years old[NARA, W.9402, M804, Roll 707, frame 381 of 744; https://www.fold3.com/image/14750811. William Cuffee was head of a Norfolk County household 3 "otherfree" in 1810 [VA:794], a "free Negro" taxable in St. Bride's Parish in1812 and 1813 [PPTL, 1791-1812, frame 802; 1813-24, frame 11]. He was apparently identicalto William McCuffy who was residing in Norfolk County when he enlisted in the Revolutionin August 1780. He was sized on 3 March 1781: age 18, 5'8-1/2" high, farmer, bornin Norfolk County, Black complexion [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.85)]. Daniel Cumbo was living in Charles City County on 29 September 1768when there was an ad in the Virginia Gazette offering a reward for the capture of a"mulatto" slave named Daniel who was passing as a freeman named Daniel Cumbo [http://www.accessible.com]. He was in the 1stVirginia Regiment from March 1777 to December 1778. He received his final pay of 54 poundson 20 June 1783 [NARA, M246, Roll 92, frames 283, 325 of 715; https://www.fold3.com/image/22419700]. Hewas taxable in James City County in 1813: counted with 1 male and 1 female in a list of"Free Persons of Colour above 16 years" in 1813 [PPTL, 1800-15]. John Cumbo died before 26 July 1791 when the overseers of the poor ofCharles City County bound his orphan daughter Mourning Cumbo to George Hubbard until theage of eighteen [DB 4:61]. He may have been the John Cumbo who served in the Revolutionfrom Charles City County [Gwathmey, Historical Register of Virginians in the Revolution,198]. A John Cumbo was the servant of Colonel Lamb of the 2d New York Regimentof Artillery from January to April 1783 at West Point [NARA, M246, Roll 117, frames 737,741, 743 of 919; https://www.fold3.com/image/9230775]. Michael Cumbo enlisted in the 6th Virginia Regiment on 12September 1777, was sick at the Yellow Spring Hospital in the June 1778 muster commandedby John Gibson (with Richard Cumbo), and was listed as deceased in the September 1778muster. Parker Bailey received his final pay of 66 pounds on 7 December 1784 [NARA, M246,Roll 103, frames 485, 488, 491, 494, 497 of 756; M853, Roll 22, https://www.fold3.com/image/286702942].His widow Mildred Cumbo received 60 pounds for support of herself and her two children byorder of the Charles City County court on 14 July 1779 [Creel, Selected VirginiaRevolutionary War Records, III:138, citing Auditors' Account, Volume II:261, LVA]. Peter Cumbo was a soldier from Charles City County who served in theRevolution [Gwathmey, Historical Register of Virginians in the Revolution, 198]. Hewas in the muster of the 3d Virginia Regiment from February to April 1778, inCaptain John Payton's muster in August 1778 at White Plains and discharged in February1779 at Middlebrook [NARA, M246, Roll 98, frames 432, 675 of 789; https://www.fold3.com/image/21958424]. Hemay have been the Peter Cumbo who was listed as "runaway" in the 1783 tax listfor Brunswick county, Virginia, in 1783 [PPTL 1782-99, frame 61] and sued by thechurchwardens of Meherrin Parish, Brunswick County, on 24 January 1785 [Orders 1784-8, 59,85]. Richard Cumbo enlisted in the 6th Virginia Regiment forthree years on 5 September 1777, was sick at Yellow Spring Hospital in the May 1778 mustercommanded by John Gibson, and present for the September 1778 muster. Mi Cumbo received hisfinal pay of 36 pounds between 30 April 1783 and 23 March 1784 [NARA, M246, Roll 103,frames 485, 488, 491, 494, 497 of 756; M853, Roll 22, https://www.fold3.com/image/286702951]. Stephen Cumbo was a soldier from James City County who served in theRevolution [Gwathmey, Historical Register of Virginians in the Revolution, 198].Mr. Norvells received his final pay of 20 pounds on 18 June 1784 [NARA, M881, Roll 1091,frame 1276 of 2235; https://www.fold3.com/image/23762198].He was taxable in James City County from 1782 to 1814: taxable on 3 horses and 4 cattle in1782, a "Mulatto" taxable in 1785, taxable on 2 horses and 6 cattle in 1787 and2 tithes and a horse in 1800. He was counted with a male and a female in a list of"Free Persons of Colour above 16 years" in James City County in 1813 [PPTL,1782-99; 1800-15]. He was entitled to but had not received bounty land by 1835 [Brumbaugh,Revolutionary War Records, I:202]. William Cumbo was paid for services to the Revolution [Creel, SelectedVirginia Revolutionary War Records, I:62]. ____ Cumbo, son of Fortune Cumbo, the mother of a poor soldier in theContinental Service on 17 December 1778, 20 May 1779 and 19 August 1779 when the HalifaxCounty, Virginia court issued a certificate to the Treasurer that she had been providedwith public assistance [Pleas 1774-9, 236, 384, 414; 1779-83, 65]. Abraham Cuttillo served three years in Colonel Marshall's VirginiaRegiment of Artillery according to an affidavit from Captain James W. Bradley on 31 March1784 [Revolutionary Bounty Warrants, Kertiller, Abra., Digital Collections, LVA]. He washead of a York County household of 6 "other free" in 1810 [VA:873]. On 21 May1838 Henry Buchanan, aged seventy-seven, of York County, deposed that Abraham Cottiler, a"free man of color" from York County, enlisted in the Revolution in 1779, servedat the Battle of Yorktown, and died about thirty years previous [Revolutionary WarRejected Claims, Cottiller, Abraham, Digital Collections, LVA]. Frank Cypress was bound apprentice in Surry County in 1754, boundapprentice in Lunenburg County in November 1760 [Orders 1759-61, 191] and listed in theSurry County account of the estate of Dr. Patrick Adams in 1771 [WB 12:248]. He enlistedin the Revolution on 13 October 1780: age 30, 5'6-1/4" high, a taylor, born andresiding in Surry County, yellow complexion [Register & description ofNoncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.75)]. Henry Dalton, a "mulatto" and apparently the son of whitewoman, was bound to Samuel Pruitt until the age of thirty-one years in Frederick County,Maryland court in August 1750 [Rice, Frederick County, Maryland Judgment Records1748-65, 49]. He was a "Mulatto" who petitioned the Frederick County courton 23 November 1775 stating that he had been bound to Samuel Pruitt in 1750 but thatPruitt had since died and that his present master John Randle had no other claim to himthan his marrying the widow of the deceased. The court ordered that he be at his liberty[Minutes 1773-5, 420]. He was head of a Eastern District, Monongalia County census of 12whites for 1810 [VA:495], 8 "free colored" in 1820 [VA:169] and 8 "freecolored" in 1830 [VA:344]. He was granted a pension for his service in theRevolution, stating in his application that he was born in Bladensburg, Maryland, in 1748,enlisted in 1777 at Redstone settlement near Brownsville, Pennsylvania, resided in PrinceGeorge's County for nine years after the Revolution and then moved to Monongalia County[NARA, S.5362. M804, Roll 834, frame 579 of 620 (Dorton, Henry); https://www.fold3.com/image/16979121]. John Davise, appeared in Westmoreland County court on 30 June 1818 andtestified that he enlisted with Captain Elisha Callender, commander of the ship Dragon,for three years. Captain Eleazer Callender, commander of the ship Dragon, certifiedthat John Davise entered on board the ship on 3 September 1777 as a landsman and was paiduntil 20 January 1779. Ambrose Lewis, "a Blackman" and pensioner,testified that he found Davise on board when he first boarded the ship. John died on 9March 1838, and his widow Amy Davis, nee Griffis, applied for asurvivor's pension [NARA, W.19138, M804, roll 770, frame 15 of 717; https://www.fold3.com/image/16220496].John was listed as a private aboard the Dragon on 2 September 1779 [Brumbaugh, RevolutionaryWar Records, Virginia, 8]. He and his wife Amea were "Molattoes" farming inWestmoreland County in 1801 with two children of the Locus family in theirhousehold [Virginia Genealogist 31:40]. Amea Griffin was a"Molatto" girl valued at 100 shillings in the 21 November 1766 NorthumberlandCounty estate of Stephen Chilton [RB, 1766-70, 56-7]. Daniel Davis, "a mulatto" born in Lancaster County, enlistedfor the war and deserted from the ship Gloucester near Warwick with William Smith,a Creole born in Barbados, according to an advertisement in the 2 August 1780 issue of theVirginia Gazette [Virginia Genealogist 4:136]. Daniel Davis was listed as aprivate aboard the ship Dragon on 2 September 1779 and a seaman who served forthree years and was entitled to bounty land [Brumbaugh, Revolutionary War Records,Virginia, 8, 68]. George Day was among a group of Revolutionary War seamen who desertedfrom the ship Tartar and for each of whom a $100 reward was offered by Thomas Grantof the Chickahominy Shipyard in the 11 September 1779 issue of the Virginia Gazette:...George Day, and Augustine Boyd, all of Wicomico parish, Northumberland county [VirginiaGazette, http://www.accessible.com]. Georgeapparently returned to his ship and served out his term because Captain John Thomascertified in February 1780 that George Day enlisted on 10 February 1777, served threeyears, and discharged his duty truly and faithfully [Revolutionary War Bounty Warrants;Day, George; Sailor, 1780, Digital Collection, LVA]. He was a "free negro" headof a Northumberland County household of 5 "other free" in 1810 [VA:976]. Thomas Day enlisted as a mariner in the Virginia Navy on 7 July 1777and served as a seaman for three years according to a certificate signed by Captain JohnThomas on 5 April 1785. Thomas assigned his rights to the pay and bounty land to MatthewPate [Revolutionary War Bounty Warrants; Day, Thomas, Seaman, Voucher 1785, DigitalCollection, LVA]. He may have been related to George Day since he enlisted 3 days beforehim and received a certificate from Captain John Thomas, the same person who certifiedGeorge Day's service. Frederick Demmery, born say 1738, served as a soldier in the infantryin Virginia. Mr. Ridley received his final pay of 23 pounds on 23 November 1785 [NARA,M881, Roll 1091, frame 1641 of 2235; https://www.fold3.com/image/286702949].He was living in Southampton County, Virginia, on 28 August 1780, when he made his will,proved 8 November 1781, David Demmery executor [WB 3:348]. He named Richard Demmery, headof a Northampton County, North Carolina household of 6 "other free" in 1800[NC:435] and Micajah Demmery, a "Black" person 12-50 years old living alone inCaptain Dupree's District of Northampton County in 1786 for the North Carolina statecensus [WB 3:348]. Charles Dobbins was living in Dinwiddie county when he enlisted in theRevolution as a substitute on 6 June 1782 and was sized the same month: age 20,5'6-2/4" high, yellow complexion, a planter [The Chesterfield Supplement or SizeRoll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.101)]. He waslisted in the roll and muster of the 3rd Company commanded by Major SamuelFinley from 1 December 1782 to 1 May 1783. And a Charles Dobbins was listed as sick andabsent in the 9 July 1778 muster of the 9th Virginia Regiment in Brunswick andin the Muster of Captain Peter Minor's Company of the 5th Virginia Regiment atPompton Plains, New Jersey, on 1 December 1778 as having died on 15 October 1778 [NARA,M246, roll 113, frames 674, 752; roll 102, frames 347, 419 of 774; https://www.fold3.com/image/9946253]. Hewas taxable in Powhatan County in 1794, 1795 and a "Mo" taxable therefrom 1802 to 1806 [PPTL, 1787-1825, frames 105, 117, 239, 255, 277, 293, 316]. HenrySkipwith of Cumberland County, Virginia, placed an ad in the 19 April 1783 issue of the VirginiaGazette claiming that "a tall slim mulatto man named Tom, about twenty years ofage, five feet six and three quarters high...and resembles an Indian from whom he isdescended," had run away and been received as a substitute in Dinwiddie County,brought to Cumberland Old Court-house with the recruits of that county, re-enlisted forthe war the previous Fall, went by the name of Charles Dobbins, then cut off hisforefinger in order to marry a free woman, near Fine Creek Mill in Powhatan County, whohad determined never to have a husband in the continental army, and supposed thismutilation would procure him a discharge [Virginia Gazette (Hayes); http://www2.vcdh.virginia.edu/gos/explore.html]. William Dobbins and Charles Dobbins were the sons of Sarah Dobbins whowas released from her service by the Cumberland County court on 26 August 1752 [Orders1749-51, 316; 1752-8, 40; 1758-62, 371]. Sarah was old and infirm in 1811 when she in alist of "Free Negroes and Mulattoes" in Powhatan County [A List of Free Negroesand Mulattoes within the County of Powhatan, 1811, African American Narrative DigitalCollection, LVA]. William was discharged from his service by the Cumberland County courton 27 July 1772 [Orders 1770-2, 315]. On 27 October 1784 William Gatewood received hisfinal pay of 15 pounds for serving in the Revolution [NARA, M881, Roll 1024, frame 871 of1650 https://www.fold3.com/image/286702733]. Elijah Donathan was most likely the son of William Donathan, a"Mullatto," who petitioned the Spotsylvania County court for his freedom in 1734[Orders 1734-5, 285]. William Donathan was living in present-day Henry County, Virginia,when he sold his land to Jacob Chavis. Elijah Donathan owned land in Henry County,Virginia, and was drafted from Wilkes County, Georgia, in 1776 or 1777 [NARA, R.3004,M804, Roll 830, frame 782 of 853 https://www.fold3.com/image/17545326,accessed October 1, 2015]. His descendants were listed as white in the census. Emanuel Driver was listed in the pay roll of Peter Bernard's 2ndVirginia Regiment from 1778 to 1779 (in the same list as William Driver) [NARA, M246, Roll96, frames 331, 336, 344, 347, 380 of 736; https://www.fold3.com/image/10081035].He received a discharge from Captain Machen Boswell on 8 April 1784 for serving threeyears and received bounty land [Revolutionary War Bounty Warrants, Digital Collection,LVA]. He was head of a Kingston Parish, Gloucester County household of 5 free persons in1783 [VA:53], taxable in Kingston Parish on his own tithe and 2 horses in 1784, 4 cattlein 1787, taxable on his own tithe from 1788 to 1790 [PPTL, 1782-99]. In July 1835 hisheirs William Driver and John Driver, son of John Driver, testified that Emanuel enlistedin the 2nd Virginia Regiment in 1776 and was discharged in 1780 or 1781. The claim wasrejected [Revolutionary War Rejected Claims, LVA, Virginia Memory Collections]. John Driver deposed that his father John Driver enlisted in the 2ndVirginia Regiment and resided in Mathews County. He was taxable in Kingston Parish,Gloucester County, from 1783 to 1790: taxable on 4 cattle in 1783, 3 in 1785, 5 in 1787[PPTL 1782-99]. And he was a "Mulatto" taxable in Gloucester County from 1801 to1803 [PPTL 1800-20]. A John Driver was due bounty land for service in the Revolution as aseaman but had not received it by 25 November 1834 [Brumbaugh, Revolutionary WarRecords, 215]. William Driver received a discharge from Captain Machen Boswell on 8April 1784 for serving three years in the 2nd Virginia Regiment and receivedbounty land [Revolutionary War Bounty Warrants, Digital Collection, LVA]. He was head of aKingston Parish, Gloucester County household of 3 free persons in 1783 [VA:53], taxable inKingston Parish from 1784 to 1790: on his own tithe and a horse in Kingston Parish from1784 to 1789 [PPTL, 1782-99] and head of a Chatham County, North Carolina household of 2"other free" in 1800. He (or perhaps a younger William Driver) was a"Mulatto" taxable in Gloucester County in 1809 and from 1812 to 1820 [PPTL1800-20]. Luke Duncan enlisted in the Revolution for 18 months while resident inNorfolk County on 23 September 1780: age 40, 5'8" high, a farmer, born in NorfolkCounty, Black complexion [Register & description of Noncommissioned officers &Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.69)]. Solomon Duncan enlisted in the Revolution on 22 September 1780: age39, 5'8" high, a blacksmith, born in Pasquotank County, North Carolina, residing inPrincess Anne County, yellow complexion, deserted [Register & description ofNoncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.44)]. He was a"Free Black" head of a Princess Anne County household of 5 "otherfree" in 1810 [VA:450]. Bartholomew Dungee served in the Revolution according to a statementmade by his older brother William [LVA chancery file 1803-002, http://www.virginiamemory.com/collections/chancery].He was listed in the Company of Captain William Cherry in the 4th Virginia Regimentcommanded by Major Isaac Beall from March to May 1778, sick at Valley Forge and died on 16July 1778 [NARA, M246, Roll 100, frame 826 of 865; Roll 99, frames 694, 743, 749 of 760; https://www.fold3.com/image/22629177]. James Dungee completed three years service in the Virginia StateArtillery, was discharged on 12 September 1780, and received bounty land [RevolutionaryWar Bounty Warrants, Dungy, James, Digital Collections, LVA; Brumbaugh, RevolutionaryWar Records, Virginia, 336]. He was head of a Prince Edward County household of 7"other free" in 1810 [VA:562]. Matthew Dungee received 6 pounds pay as bounty for serving in the 4thVirginia Regiment commanded by Colonel Robert Lawson on 16 February 1778 [NARA, M246, Roll99, frame 749 of 760; https://www.fold3.com/image/9161780]. William Dungee served in the Revolution as a matross in the artilleryand was eligible for bounty land [NARA, M246, Roll 114, frame 43 of 492; https://www.fold3.com/image/9946731;Brumbaugh, Revolutionary War Records, Virginia, 202]. In April 1799 he stated inCumberland County, Virginia Court that he was the "oldest brother and heir at law ofBartholomew Dungee who departed this life in the year [blank] being a soldier in theAmerican Army in the late Revolutionary War" [LVA chancery files 1799-003; 1803-002, http://www.virginiamemory.com/collections/chancery/].He was head of a Cumberland County household of 5 "other free" in 1810 [VA:114]. Charles Dunston, son of Patience Dunston, was bound apprentice to JohnHowell in Cumberland Parish, Lunenburg County, in April 1751. He was called "a poorsoldier in the service of the United States" on 8 May 1780 when the MecklenburgCounty, Virginia court allowed his wife Elizabeth Dunston a barrel and a half of corn and50 pounds of bacon for the support of herself and two children [Orders 1779-84, 34, 53].He was living in Orange County, North Carolina, when he received his final settlement forhis service in the Revolutionary War [The North Carolinian VI:755]. Joseph Dunstan was a soldier who was born in James City County andenlisted there in the Revolution on 1 September 1780: age 15, 5'3/4" high, afarmer, yellow complexion [Register & description of Noncommissioned officers& Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.44)]. He was taxable in James City County from 1783 to 1812 [PPTL 1782-99; 1800-15]. Wallace Dunstan was a soldier from Halifax County, Virginia, whodeserted Captain Shem Cook's Second Georgia State Battalion. On 27 October 1777 Cookplaced an advertisement in the Virginia Gazette offering "mulattoes"Wallace Dunstan and James Smith of Halifax County (and 10 other soldiers, includinga sergeant) a pardon if they returned [Virginia Gazette, Purdie edition, p.3, col.1]. John Epps was counted in the "List of Free Negroes & Mulattoesin the Lower District of Lunenburg County" in March 1802 [Lunenburg County, FreeNegro, Slave Records, 1802-1803, p.1, LVA] and head of a Wilkes County, North Carolinahousehold of 9 "free colored" in 1820 [NC:519]. He stated that he was born inLunenburg County, enlisted there for 12 months, then drafted there in the militia in 1781.He was granted a pension while residing in Person County, North Carolina, on 8 February1836 [NARA, S.8423, M805, Roll 306; M804, Roll 932, frame 208 of 603; https://www.fold3.com/image/17565757]. Benjamin Evans was in the list of men in the service of the AmherstCounty Militia in 1781 [William & Mary Digital Archives, Swem Library's SpecialCollections, Cabell Papers Box 2, Folder11.pdf; https://digitalarchive.wm.edu/handle/10288/16244].He was head of an Amherst County household of 6 "Mulattoes" in 1785 [VA:84]. Charles Evans enlisted for eighteen months in the Revolution inMecklenburg County as a substitute on 2 October 1780 and was sized on 18 March 1781: age19, 5'4-1/4" high, yellow complexion, a farmer, born in Petersburg [TheChesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVA accessionno. 23816, by http://revwarapps.org/b81.pdf(p.7)]. Godfrey Evans enlisted as a substitute for Dick Evans and was in thelist of men from Mecklenburg County under the command of Captain Reuben Vaughan who wereon a detachment to the Southward under immediate command of Colonel David Mason in 1779[Elliott, Katherine, Revolutionary War Records, Mecklenburg County, Virginia(1964), 162-3, citing Edmund W. Hubbard Papers, Southern Historical Collection, UNC ChapelHill, NC]. Richard Evans was called a "Mallotto" when Dinwiddie, Crawford &Company sued him in Mecklenburg County court on 14 June 1773 for a debt of 19 pounds[Orders 1773-9, 24]. John Evans enlisted in the Revolution from Cumberland County, Virginia,on 12 March 1781 and was sized a year later: age 18, 5'4" high, yellow complexion,a shoemaker, born in Cumberland County [The Chesterfield Supplement or Size Roll ofTroops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.7)]. John Evans died in the Revolutionary War after serving three years.Testimony in Wake County court on 1 August 1820 proved that his immediate heirs andbrothers Morris, Gilbert and William Evans (all Sr.) who lived in Wake County, wereentitled to 640 acres for John Evans's service, and warrant no. 507 was issued to hisheirs on 29 August 1820 [North Carolina Archives SS Military papers, folio 355 cited byMartha Evans in email correspondence]. Philip Evans, the "Mulotto" son of Ann Evans, was boundapprentice to the Rev. Robert Fergeson in Bristol Parish on 10 November 1748[Chamberlayne, Register of Bristol Parish, 134]. He was a "mulatto" whowas listed among seven deserters, drafted out of Prince George County, Virginia, for whoma reward was offered in the 28 November 1777 issue of the Virginia Gazette [VirginiaGazette (Purdie edition), p.3, col. 3; also on http://www.accessible.com].His widow Aggy was a "Mulatto" taxable on 2 free male tithes in Prince GeorgeCounty in 1804, 1806, 1810 and 1811 [PPTL, 1782-1811, frames 602, 652, 721, 742] and washead of a Prince George County household of 11 "other free" in 1810 [VA:537]. Thomas Evans was a wagoner living in the lower district of LunenburgCounty in 1802 and 1803 when he was counted in the "List of free Negroes &Mulattoes" [LVA, Lunenburg County, Free Negro & Slave Records, 1802-1803]. He wasa "free man of Colour" about sixty-three years of age on 23 December 1819 whenhe applied for a pension in Lunenburg County for his services in the Revolution. He statedthat he enlisted in September 1777 while resident in Mecklenburg County and served until1780 [23 December 1819 Lunenburg County Legislative Petition, LVA]. He was listed in thepayroll of Captain Dudley's 2nd Virginia State Regiment commanded by Colonel Gregory Smithfrom March to December 1778, listed with James Chavers, Elias and Drury Pettiford,John and Rhode Brandom [NARA, M246, Roll , frames 528, 538, 548 of 736; https://www.fold3.com/image/10081826,10081833, 10081847, 10081851, 10081867, 10081873]. David Fargus enlisted for the war in Chesterfield County in 1781: age15, 4'9-3/4" high, yellow complexion, a weaver [The Chesterfield Supplement orSize Roll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.9)]. Benjamin Farrow enlisted in the Revolution as a substitute in GoochlandCounty on 20 March 1781 for 18 months and was sized in April the same year: age 21,5'3-3/4" high, yellow complexion, a waiter, born in Goochland County [TheChesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVA accessionno. 23816, by http://revwarapps.org/b81.pdf(p. 9)]. He received his final pay of 17 pounds on 25 February 1783 [NARA, M881, Roll1092, frame 89 of 2281; https://www.fold3.com/image/23344368].He was a "Free Negro" taxable in the northern district of Campbell County from1800 to 1805 [PPTL, 1785-1814, frames 484, 544, 622]. John Farrow enlisted in the Revolution from Goochland County on 9 March1781 for 18 months and was sized about the same time: age 21, 5'2-1/2" high,yellow complexion, a waggoner, born in Richmond City [The Chesterfield Supplement orSize Roll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.9)]. BenjaminFarrow received his final pay of 17 pounds [NARA, M881, Roll 1092, frame 91 of 2281; https://www.fold3.com/image/23344373].John Farrar was a "Mulatto" taxable in Powhatan County from 1788 to 1792 [PPTL,1787-1825, frames 18, 32, 46, 60, 77]. He and Benjamin Farrow were on a list of soldierswho had served in the Revolution but had not received bounty land by 7 January 1835[Brumbaugh, Revolutionary War Records, 237]. ___ F___n enlisted in the Revolution in Prince William County in 1781as a substitute: age 23, 5'9-3/4" high, blk hair, blk eyes, blk Complection, bornand residing in Prince William County [The Chesterfield Supplement or Size Roll ofTroops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.9)]. Andrew Ferguson and his father served in the Revolution. He appeared inMonroe County, Indiana, on 16 August 1838 to apply for a pension for his services, statingthat he was born in Dinwiddie County, Virginia, and was drafted there in January 1780 atthe age of fifteen by General Green. Two weeks previous to being drafted in company withhis father (Andrew Peeleg as he was called), he was taken prisoner by the British. Theyran away from them because they whipped them with cat o' nine tails, and they fell in withthe American soldiers under Green. He was wounded in the head at Guilford and stayed abouta month in the iron works in North Carolina. He was tended by Doctor Harris and DoctorSidney. Daniel Strother, another pensioner, visited him in the hospital in CharlotteCounty, Virginia. Mr. Ferguson sent one of his sons for him, and he got home in November1781. He appeared in court again on 8 January 1851 to apply for a full pension in place ofthe half pension he was then receiving. He stated that he was pressed into service inDinwiddie County with his father Andrew Ferguson. He stated that he was born free, hisfather being a free man and his mother a free woman [NARA, S.32243, M804, Roll 966, frame44 of 1168; https://www.fold3.com/image/17570759].He was head of a Monroe County, Indiana household of 2 "free colored" in 1830. John Fields was a "Mulatto" taxable in Buckingham County in1774 [Woodson, Virginia Tithables From Burned Counties, 39]. He was living inAmherst County on 18 May 1781 when he enlisted in the Revolution for 18 months. He wassized on 22 June the same year: age 48, 5'7-1/2" high, black complexion, a farmer,born in Charles City County [The Chesterfield Supplement or Size Roll of Troops atChesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.65)]. He washead of a Buckingham County household of 4 "other free" in 1810 [VA:806] and wasa taxable "man of color" in Amherst County in 1811 and 1812 [PPTL 1804-23,frames 211, 233]. Burwell Flood enlisted in Isle of Wight County on 20 August 1777 andwas listed in the 11th and 15th Virginia Regiment (with Daniel Goff)on 20 August 1777 [NARA, M246, Roll 110, frame 493 of 768; https://www.fold3.com/image/9952883; https://www.fold3.com/image/9952883]. Heenlisted in the Revolution in Williamsburg, while residing in Mecklenburg County, inJanuary 1780 after serving three years with the 15th Virginia Regiment and wassized in 1781: age 24, 5'6-1/2" high, yellow complexion, a cooper, born in SussexCounty [The Chesterfield Supplement or Size Roll of Troops at Chesterfield CourtHouse, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.9)]. He registered in Petersburg on 19 August 1794: a brown Mulatto man, five feetseven and a half inches high, thirty eight years old, born free & raised inMecklenburg County [Register of Free Negroes 1794-1819, no. 49]. Michael Flood enlisted in the Revolution for two years in July 1779 inPetersburg while residing in Sussex County and was sized in 1781: age 15, 5' high,yellow complexion, a planter, born in Sussex County, served Colonel Buford for 1 year[The Chesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVAaccession no. 23816, by http://revwarapps.org/b81.pdf(p.9)]. William Flora was counted in a list of "free Negroes" as apedlar living in Portsmouth, Norfolk County in 1801 [PPTL, 1782-91, frames 392, 485, 567,613, 643, 682; 1791-1812, frames 22, 82, 138, 172, 248, 354, 383, 463, 560, 646, 689, 742;1813-24, frames 101, 251]. He was listed in the payroll of Captain William Grimes in the15th Virginia Regiment under Lieutenant Colonel James Innes from 1776 to 1779 [NARA, M246,Rol 113, frame 439 of 752; https://www.fold3.com/image/22938237].He received bounty land based on his application from Norfolk County on 16 July 1806 whichstated that William Floray, a man of colour, served in the 16th VirginiaRegiment until the close of the war and was held in high esteem as a soldier[Revolutionary War Bounty Warrants, Floray, William, Digital Collections, LVA]. He foughtin the battle at Great Bridge, Norfolk County, in the Revolution, prying loose the lastboard in the bridge to prevent the British from attacking his retreating comrades[Jackson, Virginia Negro Soldiers, 34; WPA, The Negro in Virginia, 23]. Lewis Fortune enlisted in the Revolution on 20 September 1780 for 1-1/2years: age 16, 5'7" high, a planter, born in Caroline County, residing in EssexCounty, black complexion [Register & description of Noncommissioned officers &Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.67)]. He received 30 pounds final pay as a soldier in the infantry on 18 November 1785[NARA, M881, Roll 1092, frame 356 of 2281; https://www.fold3.com/image/286702962].He was a "Mo" or "free Black" taxable in Powhatan Countyfrom 1792 to 1813 [PPTL, 1787-1825, frames 76, 92, 105, 118, 132, 162, 184, 206, 239, 256,294, 341, 362, 438]. Samuel Fortune enlisted in the Revolution from Powhatan County foreighteen months on 29 August 1781 and was sized the same day: age 32, 5'4-1/4"high, black complexion, a planter, born in Caroline County [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(p.65)]. He waslisted in the Muster of the 5th Virginia Regiment in September 1782, "died4 August 1782 Great S. Hospital" [NARA, M246, Roll 113, frame 664 of 752; https://www.fold3.com/image/23301380]. Shadrack Fortune enlisted in the Revolution in Accomack County in April1782 for 18 months as a substitute and was sized: age 24, 5'2-1/2" high, blackcomplexion, a gardner, born in Accomack County [The Chesterfield Supplement or SizeRoll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.65)]. George Francis was resident of South Carolina who enlisted in theRevolution for the duration of the war in Virginia about 1781: age 28, 5'4" high,black complexion, born in South Carolina [The Chesterfield Supplement or Size Roll ofTroops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.65)]. Anthony Freeman enlisted in the Revolution from Amelia County on 11September 1780: age 19, 5"3-1/4" high, a planter, born in Amelia County,black complexion [Register & description of Noncommissioned officers &Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.42)]. Charles Freeman was a "Mulatto Boy" living in NottowayParish, Amelia County, on 28 June 1759 when the court ordered the churchwardens to bindhim as an apprentice to John Howsing [Orders 1757-60, 224]. He enlisted in the Revolutionfor 18 months from Amelia County on 11 September 1780: age 21, 5'6" high, planter,black complexion, born in Amelia County [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p42)]. John Freeman enlisted in the 15th Virginia Regiment in December 1776 forthree years, served as a waiter to Captain Samuel Hogg, and died as a prisoner of war onHaddril's Point according to a certificate from Captain Hogg on 8 June 1787. His heirsSquire Osborne, a free person of Colour, and others applied for his bounty land[Revolutionary War Bounty Warrants, Freeman, John, Digital Collections, LVA]. Stephen Freeman and his brother John Freeman were soldiers in the Revolution whoseheirs received bounty land. Jane Collins, a free woman of Colour, testified on 14May 1840 that their heirs were Molly Holt, Rhody Arnold, Billy Sampsonand Squire Osborn, free persons of Colour. Stephen received 103 pounds for hisservices prior to January 1782 according to an Auditor's certificate [NARA, B.LWt.2393-100, M804, roll 1024, frame 312 of 952; https://www.fold3.com/image/20171576]. Hemay have been the Stephen Freeman who was a wagoner in the Muster of Major Stephenson'sCompany of the 5th and 11th Virginia Regiment commanded by ColonelRussell from June 1779 to November 1779 [NARA, M246, frames 668, 677, 683 of 774; https://www.fold3.com/image/9946602].Squire Osborn was a "F.N." tithable in New Kent County from1799 to 1815: taxable on 2 slaves over 16 and a horse in 1799, a slave 12-16 in 1801,listed with his unnamed wife in 1813 [PPTL, 1791-1828, frames 332, 345, 359, 433, 444,455, 466, 477, 488, 494, 500, 503, 516]. Molly Holt, Rhody Arnold and Billy Sampsonlived in King William County on or near the Pamunkey Indian Reservation. The Holt familydescended from George Holt, born 20 October 1737, the "Bastard Sonof Ann Holt a free mulatto woman," who was baptized on 23 July 1738 in St. Peter'sParish, New Kent County [Chamberlayne, Vestry Book and Parish Register of St. Peter's,545]. Nathan Fry was a man of color who was born free in Westmoreland County.He was a "coloured man," aged about sixty eight or nine on 2 June 1823, andliving in Richmond when he stated that he enlisted in the Minute Service with Daniel Duvalof Henrico County in 1775, went to Savannah, Georgia, and served under Captain Mosby inColonel Elbert's Regiment against the Creek Indians as a drummer until he was taken as awaiter to Major Duval, batman to Baron Steuben and was discharged in Richmond in 1781 or1782. He also stated that he was born free in Westmoreland County [NARA, S.39545, M804,Roll , Roll 1031; frame 596 of 1051; https://www.fold3.com/image/22758110].He was a "F.N." taxable in the upper district of Henrico County from 1790 to1813 [PPTL 1782-1814, frames 376, 402, 444, 486, 532, 593, 636, 661, 757, 823; Land TaxLists 1799-1816]. Dennis Garner enlisted in the Revolution for 18 months from Isle ofWight County on 28 September 1780: age 26, 5'6-1/4" high, a farmer, born in Isleof Wight County, yellow complexion [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.72)]. He waslisted on the payroll of Captain Edmund's Company of the 15 Virginia Regiment in June 1777but deserted in July 1777 [NARA, M246, roll 113, frame 189; https://www.fold3.com/image/9639784]. Abraham Goff was a "Mulatto" taxable in Buckingham County in1790 [PPTL 1782-97] and head of a Botetourt County household of 5 "other free"in 1810 [VA:625]. He was a "free man of Colour" who testified in Bedford County,Virginia court to obtain a pension for his service in the Revolution, stating that heenlisted in Cumberland County, Virginia, in 1778 and served for four years [NARA, S.39596,M805, Roll 362, frames 56-65; https://www.fold3.com/image/22805793].He registered in Bedford County on 26 October 1820: aged 77, Mulatto, 5 feet 11 inches,Born free [Register of Free Negroes 1820-60, p.3]. Daniel Goff made a declaration in Boone County, Kentucky, on 4 February1833 in order to obtain a pension for his services in the Revolution. He was living inChesterfield County when he enlisted in the 15th Virginia Regiment for three years. JamesTaylor testified that Daniel, a "poor colored man," came to live with him inCampbell County, Virginia, in 1793 as a gardener and laborer [NARA, S.15586, M805, Roll362, frame 97; https://www.fold3.com/image/22806017]. John Goff was listed in the Muster of Lieutenant Gibbs of the 15thVirginia Regiment on 3 February 1778 next to Abram Goff in the same list as Daniel Goff,all enlisted for 3 years on 5 September 1777. John died on 16 May 1778 according to theMay muster at Valley Forge [NARA, M246, Roll 113, frames 291, 300, 303 of 752; https://www.fold3.com/image/9641918]. Moses Goff, born say 1760, was a soldier in the Revolution fromCumberland County. On 24 March 1783 Abram Goff received his final pay of 56 pounds [NARA,M881, Roll 1092, frame 793 of 2281; https://www.fold3.com/image/286702747].He was a "f. Mo" taxable in the upper district of Cumberland County[PPTL, 1782-1816, frames 33, 89, 122, 155, 257, 294, 353, 428, 486, 523, 559]. He was a"M"(ulatto) taxable in Buckingham County from 1810 to 1821 [PPTL 1810-26]. Samuel Goff enlisted in the Virginia Continental Line on 15 September1777 and was killed at Paulus Hook on 16 August 1779 according to a certificate signed byCaptain Mayo Carrington and presented by Samuel's brother Abraham Goff in CumberlandCounty court [Orders 1779-84, 496; Revolutionary War Bounty Warrants, Goff, Samuel,Digital Collections, LVA]. Moses Goff received his final pay of 38 pounds on 6 March 1784[NARA, M881, Roll 1092, frame 794 of 2281; https://www.fold3.com/image/23001032;https://www.fold3.com/image/286702752]. Zachariah Goff served in the Revolution. On 24 March 1783 Abram Goffreceived Zachariah's final pay of 35 pounds for serving in the infantry [NARA, M881, Roll1092, frame 797 of 2218; https://www.fold3.com/image/286702747].He was taxable in Prince Edward County in 1784 and 1785 [PPTL 1782-1809, frames 130, 145]and a "Melatto" taxable in Campbell County from 1788 to 1792 [PPTL, 1785-1814,frames 84, 150, 212]. He was called a "free mulatto" on 19 August 1793 when theCampbell County court found him not guilty of poisoning Micajah Moorman [Orders 1791-7,219]. On 28 February 1796 the Cumberland County court ordered the clerk to issue him acertificate of freedom "it appearing to the court that the said Zachariah by birthand parentage is intitled to the same" [Orders 1792-7, 613]. He enlisted inCumberland County in 1777 and served for three years. On 25 September 1851 his widow BetsyGoff, a "free Negroe," testified that they were married in June 1796, that hermaiden name was Betsy Moss, and that her husband died in 1823 [NARA, W.2730, M805,Roll 362, frames 288-295; https://www.fold3.com/image/22806134]. Charles Going/ Gowens was taxable in Henry County from 1783 to 1790[PPTL, 1782-1830, frames 302, 352], taxable in Patrick County from 1791 to 1795 [PPTL,1791-1823, frames 151, 177, 207]. He was about seventy years old on 22 October 1833 whenhe applied for a Revolutionary War pension, stating that he was born in Henry County,lived there until 1797, then moved to Kentucky and moved to Gallatin in 1815 [NARA,S.31072, M805, Roll 368, frame 0144; https://www.fold3.com/image/21819909]. David Going was a "Mulo" taxable in HalifaxCounty, Virginia, from 1792 to 1806 and a planter in the list of "free Negroes &Mulattoes" in 1801 [PPTL, 1782-1799, frames 7, 71, 302, 417, 442, 732, 819; 1800-12,frames 59, 187, 517, 676]. He registered in Halifax County on 11 October 1802: agedabout forty eight years, six feet and a half inch high, light yellow Colour, inclining towhite, straight hair...born free [Register of Free Negroes, no.20]. He was head of aWythe County household of 8 "other free" in 1810. He appeared in HamiltonCounty, Tennessee court and testified that he entered the service in the militia underCaptain Prigmore in Halifax County, Virginia, moved to Grayson County, Virginia, for threeyears, then to Wythe County for ten years, then to Grainger County, Tennessee [NARA,S.3406, M805, Roll 362, frames 27-30; https://www.fold3.com/image/22046872]. Frederick Goen was head of a Sumner County, Tennessee household of 10"free colored" in 1820 and a "free man of Color" who appeared inLawrence County, Alabama court to apply for a pension for services in the militia duringthe Revolution. He stated that he was born on the Meherrin River in the part of BrunswickCounty, Virginia, from which Greensville was formed after the war, and he was aboutsixteen years old when drafted [NARA, R.4167, M805, Roll 362, frames 14-24; https://www.fold3.com/image/22046834]. Jacob Gowen, brother of Charles and William Going of Henry County, wastaxable in Henry County from 1784 to 1787 [PPTL, 1782-1830, frames 88, 253], taxable inPatrick County in 1791, 1792, 1798 and 1800 [PPTL, 1791-1823, frames 151, 251, 288], andhead of a Stokes County household of 6 "other free" in 1800 [NC:495]. He wasabout seventy years of age and living in Vermillion County, Illinois, on 7 June 1832 whenapplied for a Revolutionary War pension, stating that he was born in Henry County,Virginia, that he lived in Kentucky for about thirty years, then lived for seven years inVincennes, Indiana [NARA, S.32273, M805, Roll l 368, frame 0115; https://www.fold3.com/image/21817288]. Hewas counted as white in the 1830 census for Vermilion, Illinois, a male between 70 and 80years of age. James Gowing was in Captain James Franklin's Company of the 10thVirginia Regiment on 31 May 1777, in the same list as Shadrack Battles,listed as deceased on 1 January 1778 [NARA, M246, Roll 108, frames 308, 332 of 1044; https://www.fold3.com/image/9096387]. John Goin enlisted in the Revolution on 14 February 1778 for one yearand was listed in the May 1778 Pay Roll of Captain Mosely's Company of the 7thVirginia Regiment at Valley Forge and the December 1778 Pay Roll of the 5thRegiment mustered on 13 January 1779 at Middlebrook, New Jersey. He was discharged inFebruary 1779 [NARA, M246, Roll 105, frame 74 of 806; Roll 102, frames 38, 44 of 774; https://www.fold3.com/image/9680943]. Hemay have been the John Going who was taxable in Henry County from 1782 to 1790: taxable ona horse and 3 cattle in 1782, taxable on Ward Barrett's tithe in 1786, living on the DanRiver from 1787 to 1790 [PPTL, 1782-1830, frames 8, 88, 158, 218, 253], and taxable on theDan River in Patrick County from 1791 to 1805: taxable on 2 tithes in 1802, 1804, 1805[PPTL, 1791-1823, frames 150, 343, 396]. He was called John Going, Sr.,"Molatto," in Patrick County in 1812, in a list of "free Negroes &Mulattoes" in 1813 and 1814 [PPTL, 1791-1823, frames 537, 598, 614]. Another JohnGoan was head of a Grainger County household of 9 "other free" in 1810 and athird John Going was head of a Smithland, Livingston County, Kentucky household  of 7"other free" and a slave in 1810. Joshua Going was drafted into the Revolution from Louisa County for 18months on 17 April 1781 and was sized on 14 May: age 28, 5'7-1/4" high, yellowcomplexion, born in Louisa County [The Chesterfield Supplement or Size Roll of Troopsat Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.55)]. He was a"Mula" taxable in Albemarle County in 1813 [PPTL, 1800-1813, frames 29, 117,208, 297, 435, 522, 567]. Philip Going was taxable in Goochland County in 1767 and 1769 [List ofTithables 1767-1780, frames 18, 52, 109], married Judith Potter and had a daughter namedMolly who was born 4 March 1770, baptized 27 May [Jones, The Douglas Register, 87].He was in the list of men ordered into service in the Amherst County Militia in 1781[William & Mary Digital Archives, Swem Library's Special Collections, Cabell PapersBox 2, Folder11.pdf; https://digitalarchive.wm.edu/handle/10288/16244].He was head of an Amherst County household of 13 persons in 1783 [VA:48] and 12 in 1785[VA:83]. He and his descendants were counted as white in the 1810 Virginia census. Raverly Going enlisted in the 6th Virginia Regiment and diedin the army according to an affidavit by Lieutenant Bell of the regiment who was living inCharles City County on 21 March 1818. Freeman and James Brown of Charles CityCounty (heads of "other free" Charles City County households in 1810) deposedthat Nancy Smith, wife of Michael Smith was the only heir of Raverly Going,deceased. She received land warrant no. 5484 for 100 acres and was living in Charles CityCounty in 1808 [Revolutionary War Bounty Warrants, Going, Raverly, Digital Collections,LVA]. Raverly was apparently identical to David Going who was listed as deceased on 11 May1778 in the 6th Virginia Regiment commanded by Colonel John Gibson 1778. JohnBell was one of the lieutenants in that muster [M246, Roll 103, frame 485 of 756; https://www.fold3.com/image/9565261]. Sherrod Going enlisted in the Revolution for three years in the 14thVirginia Regiment and enlisted again for 18 months in Albemarle County on 20 March 1781.He was sized on 19 April 1781: age 21, 5'8-1/2", yellow complexion, born in LouisaCounty, former service: 14th Va. Regt, 3 yrs [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(p.11)]. He washead of an Albemarle County household of 12 "other free" in 1810 [VA:196] and 9"free colored" in 1820. He was a "man of colour" who appeared inAlbemarle County court to apply for a pension for 3 years service in the 14thRegiment and another service of 18 months [NARA, W.7545, M804, roll 1087, frame 234; https://www.fold3.com/image/22778244]. William Going was in a list of "free Negroes & Mulattoes"in Henry County in 1813 and 1814 [PPTL, 1782-1830, frames 150, 177, 207, 234, 288, 343,369, 396, 455, 515, 553, 598, 616]. He appeared in Hawkins County, Tennessee court on 20May 1819 and applied for a pension for his service in the Revolution. He stated that heenlisted in the Spring of 1780 at Halifax County, Virginia courthouse under Captain TilmanDixon in the 18th Regiment commanded by Henry Dixon [NARA, W.7546, M804, Roll 1087, frame280 of 1089; https://www.fold3.com/image/22778397,accessed 10 October 2015]. Zephaniah Going was head of a Roane County, Tennessee household of 6"free colored" in 1830. He was about seventy-six years old and living in HawkinsCounty, Tennessee on 18 December 1834 when he applied for a Revolutionary War pension,stating that he had entered the service in Henry County [NARA, R.4165, M805, Roll 368,frame 0134; https://www.fold3.com/image/21817728]. Oliver Griffin enlisted in the Revolution as a substitute fromNorthampton County, Virginia, for 18 months on 8 September 1780 and was sized on 14 May1781: age 34, 5'7-3/4" high, yellow complexion, Indian features, a sailor, born inNorthampton County, old 18 mo man [The Chesterfield Supplement or Size Roll of Troopsat Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.55)]. Moses Grimes was a "mulatto" who served in the VirginiaRegiment commanded by Colonel Gibson and waited on Colonel Brent during the Revolution. Hewas married to a forty-five-year-old "mulatto" woman named Jane Wilson on2 October 1779 when Cuthbert Bullitt of Dumfries, Virginia, placed an ad in the MarylandJournal and Baltimore Advertiser which stated that she had run away, perhaps to herhusband or to the plantation of her former master Colonel George Mason or to Mrs. Page,among whose slaves she had a number of relations [Windley, Runaway Slave Advertisements,II:232-3]. He was listed as a wagoner in the July 1779 muster of Captain Thomas Ewell'sCompany in the 1st Virginia Regiment commanded by Colonel George Gibson [NARA,M246, roll 93, frame 565]. He was a soldier who received clothing on 29 November 1779[NARA, M853, Roll 22, https://www.fold3.com/image/286702242]. Christopher Guy, born say 1762, enlisted as a substitute for John Guyand was in the list of men from Mecklenburg County under the command of Captain ReubenVaughan who were on a detachment to the Southward under immediate command of Colonel DavidMason in 1779 [Elliott, Katherine, Revolutionary War Records, Mecklenburg County,Virginia (1964), 162-3, citing Edmund W. Hubbard Papers, Southern HistoricalCollection, UNC Chapel Hill, NC]. He was a "Mulatto" taxable in MecklenburgCounty from 1806 to 1817 [PPTL, 1806-28, frames 35, 135, 163, 235, 341, 390, 596] and headof a household of 2 "free colored" in 1820 [VA:159b]. William Guy was head of a Granville County, North Carolina household of7 "other free," one white woman over forty-five years of age, and one whitewoman 16-26 years old in 1810 [NC:890]. He called himself "a free man of Color"on 5 February 1833 when he made a declaration in Granville County court in order to obtaina pension for his services in the Revolution. He testified that he was about seventy yearsold, was born in Brunswick County, Virginia, and lived in Mecklenburg County, Virginia,when he enlisted as a substitute for Jack Goode at Mecklenburg courthouse [NARA, W.17969,M804-1149; M805, Roll 384, frame 0381; https://www.fold3.com/image/21447376]. Peter Hackett was a soldier in the Revolution whose final pay of 8pounds was received by Colonel Cropper on 20 December 1783 [NARA, M853, Roll 22; https://www.fold3.com/image/286702940].He was in a list of soldiers of the Virginia Line whose names were on the register but hadnot received bounty land by 7 January 1835 [Brumbaugh, Revolutionary War Records,246]. He was a "Free Negro" taxable in the northern district of Campbell Countyfrom 1787 to 1807, listed the same day as Peter Hacket, Jr., in 1807 [PPTL, 1785-1814,frames 85, 119, 331, 459, 697]. He was head of a Campbell County household of 11"other free" in 1810 [VA:869]. Peter Haley received a land warrant for Revolutionary War service as aseaman on 9 December 1783 based on his discharge from Captain William Saunders in 1780[Revolutionary War Bounty Warrants, Sallard, Eliphalet, Digital Collections, LVA;Brumbaugh, Revolutionary War Records, 345, 604]. On 16 September 1783 he receivedhis final pay of 66 pounds for serving as a sailor in the Navy [M853, Roll 22, https://www.fold3.com/image/286702489].He registered as a "free Negro" in York County on 28 April 1802: a brightmulatto with woolly hair high forehead...5 feet 6-1/2 Inches high...about 45 years ofage...addicted to the intemperate use of ardent Spirits [Register of Free Negroes1798-1831, no.19]. He was head of a York County household of 4 "other free" anda slave in 1810 [VA:875]. George Harmon was head of an Accomack County household of 9 "otherfree" in 1800 [Virginia Genealogist 2:153] and 5 "other free" in1810 [VA:29]. On 3 June 1807 late Lieutenant Colonel John Cropper, Jr., certified thatGeorge Harman "Mulatto" served until the end of the Revolution [RevolutionaryWar Bounty Warrants; Oldham, George, Digital Collections, LVA]. His only heirs Betsy,Comfort, Leah and Sarah Harmon applied for a pension for his service in Accomack Countycourt on 25 September 1832 [Orders 1832-36, 16]. Stephen Harmon was head of an Accomack County household of 9"other free" in 1810 [VA:100]. Scarborough Bloxam, a midshipman aboard the Accomactestified that Stephen Harmon, Tire Harmon and Joshua Perkins enlisted in the war,served on board the vessel during the Revolution and were discharged [Revolutionary WarBounty Warrants; Bayly, Robert, Digital Collections, LVA; https://www.fold3.com/image/11129094].Fanny Harmon received bounty land warrant no. 7251 for his service and no. 7252 for theservice of Tire Harmon [Brumbaugh, Revolutionary War Records, 292]. Fanny Harmonwas head of an Accomack County household of 8 "free colored" in 1830. Tire Harmon served on board the Accomac according to testimonyby midshipman Scarborough Bloxam [Revolutionary War Bounty Warrants; Bayly, Robert,Digital Collections, LVA]. Fanny Harmon received bounty land warrant no. 7252 for hisservice [Brumbaugh, Revolutionary War Records, 292]. Fanny Harmon was head of anAccomack County household of 8 "free colored" in 1830. Edward Harris registered in Chesterfield County on 9 January 1809: coloryellow, age 40 years, stature 5 feet 7 inches born free [Jesper, Archer (M, 30): FreeNegro Register, 1809, African American Narrative Digital Collection, LVA]. He was head ofa Charles City household of 5 "other free" in 1810 [VA:959] and a"Mulattoe" taxable in Chesterfield County from 1810 to 1827, living on JamesScott's land with his 6 children in 1811 [PPTL, 1786-1811, frames 782, 824; 1812-27, 67,338, 434, 471, 507, 552, 584, 619, 651, 685]. He appeared in Chesterfield County court toapply for a pension for his service in the Revolution, stating that he enlisted in AmeliaCounty in Colonel Richard Campbell's Regiment in 1780 and was discharged in January 1782.He owed Mr. James B. Scott, on whose land he lived, two years rent of 40 pounds [NARA,S.37992, M804, Roll 1198, frame 1017 of 1169; https://www.fold3.com/image/23204526]. Isham Harris was called "Isham Harris, Son of Patty Stewart"on 13 October 1763 when he was ordered bound to Amos Tims, Jr., by the Lunenburg Countycourt. On 13 April 1769 the court ordered Isham bound instead to John Evans (alias Eppes)[Orders 1763-64, 257; 1766-69, folio 202]. He was a "FN" taxable in PittsylvaniaCounty in 1797 [PPTL 1782-97, frame 768]. He applied for a pension for services in theRevolution at the age of eighty-four years on 8 August 1843 in Rutherford County, NorthCarolina, stating that he was born in Charlotte County, Virginia, in 1759 and that he wasdrafted in Lunenburg County. His claim was rejected [NARA, R.4654, M804, roll 1199, frame197 of 947; https://www.fold3.com/image/22990280]. James Harris was head of a Charles City County household of 5"other free" in 1810 [VA:958]. He was a resident of Charles City County on 17August 1820 when he appeared in court to apply for a pension for his services in theRevolution. He stated that he enlisted in February 1778 in Charles City County, wasmarched to Valley Forge under Captain Callohill Minnis, entered the company under thecommand of Colonel Richard Parker of the 1st Virginia Regiment, and wasdischarged in Middlebrook, New Jersey [NARA, S.38006, M804, Roll 1199, frame 521 of 947; https://www.fold3.com/image/22990334]. James Harris was born on 14 January 1748 in Dinwiddie County and was a"free man of Color" residing in Patrick County, Virginia, when he appeared incourt there to make a declaration to obtain a pension for service in the Revolution as adrummer [NARA, W.11223, M804, Roll 1199, frame 350 of 947; https://www.fold3.com/image/22990952]. Hewas a "Mulatto" taxable in Patrick County in 1799 [PPTL, 1791-1823, frames 269,398, 428, 460, 538, 598] and head of a Patrick County household of 6 "freecolored" in 1830 [CR 104.923.2 by NCGSJ V:251-2]. John Harris was a "Mulatto" taxable in DinwiddieCounty in 1790 and 1792 and a "free" taxable from 1794 to 1801 when he waslisted as a cooper in the same district (Braddock Goodwyn's) as another "free"John Harris [PPTL 1801 B, p.7]. He was called a "free man of Colour" on 27 April1818 when he made a declaration in Prince George County to obtain a pension for hisservices, stating that he enlisted in 1777 in the 15th Virginia Regiment. He was takenfrom the regiment and made a servant to President Monroe who was then the major of horseand aide-de-camp to Lord Sterling. He was discharged in the Spring of 1779, andre-enlisted in 1780 under Colonel William Davies for abut six months, employed principallyin building the barracks at Chesterfield courthouse. He made a second declaration on 18May 1821 in Petersburg Court, stating that he was about sixty-nine years old and residingin Dinwiddie County in the immediate vicinity of Petersburg. He was a cooper by trade[NARA, S.37997, M805, Roll 401, frame 0640; https://www.fold3.com/image/22610207]. John Harris was born in Prince George County and residing in DinwiddieCounty when he enlisted on 6 June 1782 for 3 years in the Revolution: age 21,5'4-1/2" high, yellow complexion, hasel eyes [The Chesterfield Supplement or SizeRoll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.103)]. He wascalled a soldier who enlisted in the Revolution in Petersburg and served as a drummeraccording to the 3 July 1852 application made by his children, who were living in WilkesCounty, North Carolina [CR 104.923.2 by NCGSJ V:251-2]. William Harris was listed in the Pay Roll of Captain Thomas Massie's 6thVirginia Regiment for the months of November 1777 and January 1778 [NARA, M246, roll 103,frames 346, 348 of 756; https://www.fold3.com/image/9564581].He was a deserter from Captain Thomas Massie's new recruits for the 6thVirginia Regiment according to the 21 November 1777 issue of the Virginia Gazettewhich offered a reward for his return, describing him as: a mulatto fellow about fivefeet eleven inches high, the veins in his leg much broke, appear in knots, he was enlistedin New Kent, but expect he is lurking about Charles City [Virginia Gazette,Purdie's edition, p.3, col. 3]. James Hartless was in a list of men in Amherst County called intomilitia service in 1781 [William & Mary Digital Archives, Swem Library's SpecialCollections, Cabell Papers Box 2, Folder11.pdf; https://digitalarchive.wm.edu/handle/10288/16244].The Hartless family of Amherst County descended from Henry Hartless, a"mulatto," who was indicted by the Spotsylvania County court on 4 May 1761 forcohabiting with a white woman [Orders 1755-65, 208]. Peter Hartless made a declaration in Amherst County court to obtain apension for his services in the Revolution, stating that he was born in Caroline County,enrolled in the militia in 1777 or 1778, was drafted in 1781, and returned to CarolineCounty until 1787 when he moved to Amherst County. Bounty land was issued to Lawrence Masonfor his services in the North Carolina Militia during the War of 1812 [NARA, S.5740, M804.Roll 1210, frame 0249; https://www.fold3.com/image/22991169].He was head of an Amherst County household of 3 "other free" in 1810 [VA:288]. William Hartless made a declaration in Amherst County court on 17September 1832 to obtain a pension for his services in the Revolution. He stated that hewas born in Caroline County, moved to Amherst County when he was twenty-three years old,entered the militia in Albemarle County in 1779, and was drafted from Amherst County in1781 [NARA, S.5498, M804-1210, frame 0260 (frame 274 of 1007; https://www.fold3.com/image/22991192]. Hewas head of an Amherst County household 13 "other free" in 1810, and 6"free colored" and a 26-44 year old white woman in 1820. John Hathcock was living in Southampton County on 5 October 1771 whenhe and his mother Sarah agreed to his indenture to Arthur Byrd for twelve years[Judgment Papers, 1773, frames 44-5]. On 11 March 1773 the court ordered the churchwardensof St. Luke's Parish to bind him and Aaron Heathcock, "poor children," and on 11June 1773 the court ordered the churchwardens to bind him to Arthur Byrd (head of aNorthampton County, North Carolina household of 5 "other free" in 1790) [Orders1772-7, 134, 213]. He petitioned the Virginia Legislature on 9 October 1792, stating thathe enlisted as a solider in the state in September 1779, served until January 1782 andreceived a discharge at Portsmouth from his commanding officer Captain Browne [Hathcock,John: Petition, Southampton County, 1792-10-09, Legislative Petitions Digital Collection,LVA]. He was head of a Halifax County, North Carolina household of 4 "otherfree" in 1810 [NC:27] and 7 "free colored" in 1820 [NC:151]. James Hawkins was about fifty-seven years old with no family livingwith him on 14 October 1820 when he made a declaration in Fluvanna County to obtain apension for his service in the Revolution. He stated that he enlisted for two years in1779 or 1780 in the regiment commanded by Colonel Harris. "Being a Colouredman," he was taken as a waiter to Major Chrogham. He received a land warrant forthree years service and die don 21 January 1824 [NARA, S.37991, M804, Roll 1227, frame0576 (frame 590 of 915 on ancestry.com); https://www.fold3.com/image/22759297]. John Hawkins enlisted in the Revolution from Frederick County on 7 June1781 and was sized on 7 December 1781: age 22, 5'4" high, yellow complexion, bornin Frederick County [The Chesterfield Supplement or Size Roll of Troops atChesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.57)]. Peter Haw(s)/How and William Hawes were serving aboard the galley Gloucesteron 4 November 1777 when the Keeper of the Public Store was ordered to deliver themarticles of clothing, "on their paying for the same" [U.S. Government PrintingOffice, Naval Documents of the American Revolution, 11:160; http://www.ibiblio.org/anrs//docs/E/E3/ndar_v11p05.pdf].He was head of a Lancaster County, Virginia household of 9 "Blacks" in 1783[VA:56] and 6 "other free" in 1810 [VA:349]. On 1 November 1834 Peter's heirsapplied for bounty land for his and his brother William's services in the Revolution. Theystated that William Haw entered the State Navy in 1776, was on board the Dragon in1777 under the command of Captain James Markham, and died in the service. William was fromLancaster County and had only one brother Peter Haw. Their petition included an affidavitthat Peter Haws' name was on the army register as receiving 60 pounds, 10 shillings as thebalance of his pay as a seaman on 9 March 1787 [Revolutionary War Rejected Claims, Haw,William, Digital Collection, LVA]. Peter was listed on 25 November 1834 as a seaman whoserved three years and was due bounty land [Brumbaugh, Revolutionary War Records,Virginia, 216]. William Haws, brother of Peter Haws, was a seaman aboard the Dragonaccording to an affidavit by a fellow seaman aboard the ship, John Davis, who testifiedfor the bounty land claim of James Jennings on 7 February 1834 and named five of theofficers and fifty-two members of the crew who served faithfully for three years and weredischarged at the Chickahominy Ship Yard [Revolutionary War Bounty Warrants, Jennings,James (p.9), Digital Collection, LVA]. He was listed aboard the ship Gloucester on5 July 1779 and aboard the Dragon on 2 September 1779. He served three years, diedin service aboard the Dragon and was entitled to bounty land [Brumbaugh, RevolutionaryWar Records, 8, 14, 68]. Ephraim Hearn enlisted in the 1st Virginia Regiment inJanuary or February 1778 and served until the regiment was taken prisoner in Charleston inMay 1780. They were placed on board prison ships until the general exchange in 1781according to an affidavit by Colonel Mennis on 22 March 1796 when Ephraim received bountyland [Revolutionary War Bounty Warrants, Hern, Ephraim, Digital Collections, LVA]. He wasa "man of colour" about eighty-four years old on 8 August 1829 when he made adeclaration in Gloucester County court to obtain a pension for his services in theRevolution [NARA, 38020, M804, Roll 1242, frame 0662 (frame 676 of 990 on ancestry.com); https://www.fold3.com/image/27159669]. Hewas head of a Gloucester County household of 6 "other free" in 1810 [VA:657]. Elisha Heathcock was among a group of soldiers from Brunswick County,Virginia, who deserted from the 2d Georgia Battalion on 16 February 1777according to the 7 March 1777 issue of the Virginia Gazette [(Purdie), p. 4, col.3]. (See the Haithcock/ Hathcock family of North Carolina). Caleb Hill enlisted for 18 months in the Revolution from King WilliamCounty on 8 September 1780 and was sized about the same time: age 31, 5'7" high,born in King & Queen County, yellow complexion [Register & description ofNoncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.27)]. Zachariah Hill, son of "free mulatto" Hannah Hill, was boundout in Culpeper County on 18 May 1758. He was twenty-four years old in 1777 when hecomplained to the Halifax County, Virginia court that he had been treated as a slave. Thecourt ordered him released [Pleas 9:194]. He was paid for serving in the militia inHalifax County in 1781 [Eckenrode, Virginia Soldiers of the American Revolution,I:218, Executive Communications, 178, loose manuscripts at the LVA]. He was a"Mulatto" taxable in the southern district of Halifax County, Virginia, from1806 to 1812 [PPTL, 1800-12, frames 521, 629, 682, 804, 949, 1032]. He and Thomas Hillwere heads of a Sullivan County, Tennessee household of 7 "free colored" in1830. John Hobson was a soldier who served three years in the 2ndState Regiment and received a discharge on 27 February 1780 which was certified by CaptainAugustine Tabb and Lieutenant J. Hardyman on 2 July 1783 [Revolutionary War BountyWarrants, Hopson, John, Digital Collection, LVA]. His son James registered as a "freeNegro" in York County on 21 October 1805: a bright Mulatto about 22 years of age 5feet 7-3/4 Inches high, long curly black Hair, Hazle eyes, thick Eye brows [Registerof Free Negroes, 1798-1831, no. 32; Bell, Charles Parish Registers, 106]. He washead of a York County household of 6 "other free" in 1810 [VA:876]. Bartholomew Holmes enlisted in the Revolution from King William Countyin 1778 and was sized in 1781: age 23, 5'7-1/4" high, yellow complexion, a farmer,born in James City, served in the 15th V.R. [The Chesterfield Supplement orSize Roll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.79)]. Hereceived an affidavit from Lieutenant Giles Raines of the 15th Regiment that heenlisted on 21 December 1776 and served for three years and a certificate from CaptainSamuel Jones of the 11th Regiment that he enlisted on 23 December 1778 andserved for the war [Revolutionary War Bounty Warrants, Holmes, Bartlett, DigitalCollection, LVA]. He was about sixty four years old on 1 August 1820 when he applied for apension in Washington County, Maryland, stating that he enlisted in December 1776 andserved for a time under Lieutenant Samuel Jones [NARA, S.34926, M804, roll 1313, frame 102of 947; https://www.fold3.com/image/23390996]. William Holmes enlisted in the Revolution for 1-1/2 years whileresiding in King William County on 2 September 1780: age 40, 5'10-1/2" high, aplanter, born in King William County, yellow complexion. He was probably identical tothe William Holms who was sized about a year later: age 43, 5'10" high, Negrocomplexion, farmer, residing in King William County [The Chesterfield Supplement orSize Roll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(pp. 13, 34)]. David Howell enlisted in the Revolution on 3 January 1777 for threeyears, but he was discharged after serving two years and eight months "on account ofhis inability's" according to his 6 October 177_ discharge from Captain RobertWoodson of the 9th Virginia Regiment [Revolutionary War Bounty Warrants, Howel,David, Digital Collection, LVA]. Mr. Ford received his final pay of 48 pounds on 21 April1784 [NARA, M881, Roll 1092, frame 2049 of 2281]. He registered in Powhatan County on 19December 1822: Age: 59; Color: Dark Brown; Stature: 5'6-1/2"; Born Free [Registerof Free Negroes, nos. 65]. Isaac Howell was a black complexioned soldier, 5'5-1/4" high, bornin Powhatan County, who entered the service on 24 March 1781 for 1-1/2 years, and hadpreviously served as a waiter for a year in the 7th Virginia Regiment when hewas sized at the Powhatan County court house on 27 April 1781 [The Chesterfield Supplementor Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p. 41)]. CaptainPryor received his final pay of 19 pounds on 11 February 1783 [NARA, M881, Roll 1092,frame 2053 of 2281]. He was head of a Buckingham County household 6 "other free"in 1810 [VA:810]. Robert Howell and his wife Mary were the parents of several "FreeMulatto" children baptized in St. Peter's Parish, New Kent County [NSCDA, ParishRegister of St. Peter's, 162]. He was a "Freeman of Colour" who enlisted inNew Kent County under Captain Peter Wright in the artillery and died in the service a yearor two afterwards according to testimony by Henry Maderias on 8 February 1809. BenjaminCrump testified that Thomas Howell was Robert's heir at law and that his parents werelawfully married [Revolutionary War Bounty Warrants, Howel, Robert, Digital Collections,LVA]. His son Thomas was was taxable in New Kent County from 1790 to 1807: listed as a"M"(ulatto) in 1806 and 1807 [PPTL 1782-1800, frame 146; 1791-1828, frames 229,268, 307, 344, 370, 395, 420, 431]. Luke Hughes was listed among the slaves in Cadwelder Dade's estateinventory which was proved in Stafford County on 14 July 1761 "Luke...to serve till31" [Wills, Liber O, 1748-63, 400]. He was listed in the pay roll of Captain RobertPowell and Captain Reubin Briscoe in the 3rd Virginia Regiment in August 1778 [NARA, M246,Roll 98, frames 556, 565 of 789; https://www.fold3.com/image/9680894].He registered in King George County on 27 October 1800: a dark molatto man with longgrey hair, about sixty years, was born in this County, served Cadwellder Dade untill hewas thirty one years of age [Register of Free Persons, no.16]. He was a"Mulatto" taxable in Culpeper County from 1798 to 1802 [PPTL 1782-1802, frames687, 781, 820, 865] and a "free Mulatto" head of a Culpeper County household of3 "other free" in 1810 [VA:40]. William Hughes enlisted in the Revolution from Caroline County on 26March 1781 and was sized about a month later: age 33, 5'7" high, yellowcomplexion, a shoemaker, born in Caroline County [The Chesterfield Supplement or SizeRoll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p. 57)]. He washead of a Spotsylvania County household of 2 "other free" and a slave in 1810[VA:113b]. Hardy Hunt enlisted from Southampton County for the durationof the war on 3 September 1780 and was sized about the same time: age 16, 5'3-1/4"high, planter, born in Southampton, Negro complexion [Register & description ofNoncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.27)]. Heappeared in Southampton County court on 18 September 1792 and petitioned for pay for hisservices in the Revolution. John Haithcock testified that he served together withhim, and Samuel Tinsley testified that he remembered a "Mulatto man by the name ofHardy Hunt" who served with him [Hunt, Hardy, 1795-11-19, Legislative PetitionsDigital Collection, LVA]. He was a "F.N." or "M" taxable inSouthampton County in 1803 and 1806 [PPTL 1782-92, frames 639, 658, 710, 758, 873;1792-1806, frames 63, 91, 171, 382, 415, 518, 625, 694, 809, 844]. William Jackson enlisted in the Revolution in King William County for18 months on 3 September 1780: age 26, 5'5-1/2" high, a groom, born in HanoverCounty, yellow complexion [Register & description of Noncommissioned officers& Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.9)]. William Jackson was a "free man of Colour" or"blackman" who was about 65 years old in October 1825 when he appeared inBedford County to apply for a pension for his service in the Revolution. He stated that heentered the war in 1780 or 1781 at Amherst Court House and served for three years as awaiter [NARA, W.7877, M804, roll 1401, frame 1064; https://www.fold3.com/image/24144820]. Thomas James was a soldier in the Revolution, residing in AlbemarleCounty in 1780 when he entered the service, deserted in Goochland County on the way toChesterfield County court house: age 25, 5'4" high, born in Chesterfield County,yellow complexion [Register & description of Noncommissioned officers &Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.63)]. Anthony Jasper, son of Elizabeth Jasper of Charles City County [Orders1737-51, 287], was probably a brother of Hannah Jasper who was indicted by the York Countycourt on 20 November 1749 for failing to list herself as a tithable [Orders 1746-52, 256,277, 284]. He was the father of Johnny Peters who was baptized in Bruton Parish,James City County, on 4 June 1748 [Bruton Parish Register, 8]. He may have been theAnthony Jasper who served as a soldier in the infantry in the Revolution. William Gordonreceived his final pay of 28 pounds on 15 December 1784 [NARA, M881, Roll 1093, frame 146of 2068; https://www.fold3.com/image/23285601]. John, a "French negro man," was jailed in York County,Virginia, on 8 July 1777 and informed the jailer that he was a freeman and had run awayfrom the brig Northampton which was under the command of Captain Bright according to the 1August 1777 issue of the Virginia Gazette [Virginia Gazette (Purdie), p.4, col. 1].  James Johns was serving in the Revolution in 1778 when the GoochlandCounty court allowed his wife Mary 12 pounds assistance [Gwathmey, Historical Registerof Virginians in the Revolution, 419; Creel, Selected Revolutionary War Records,III:100, citing Auditors' Account Volume II:94, LVA]. J. Hopkins and William H. Millercertified that John Johns was the legal representative of James Johns who departed hislife in the Continental Army. John Johns was called the brother of James Johns in March1789 when he assigned his right to bounty land due for the service of James Johns[Revolutionary War Bounty Warrants, Johns, James, Digital Collection, LVA]. J. Hopkins andWilliam H. Miller were "Gentlemen" from Goochland County http://www.binnsgenealogy.com/VirginiaTaxListCensuses/Goochland/1790-index.htm.William Combs Johns left a 1788 Goochland County will, proved on 21 June 1789, naming hisdaughter Susannah Banks and son John Johns [DB 15:5]. Susannah Johnsmarried Jacob Banks, "Mulattoes both," in Goochland County in1775 [Jones, The Douglas Register, 347]. Charles Johnston enlisted as a substitute from Essex County for 18months in October 1780 and was sized on 5 April 1781: Age 18, 5'6" high, yellowcomplexion, a farmer, born in Essex County [The Chesterfield Supplement or Size Rollof Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.15)]. Britton Jones was head of a Greensville County household of 4"free colored" in 1820 [VA:262]. He petitioned the legislature on 26 October1793, stating that he was drafted in the militia in Greensville County in 1782, performeda tour of duty for six months, and received a discharge in Portsmouth from his commandingofficer Captain Armstead which he was able to produce [Jones, Britton: Petition,1793-10-26, Southampton County, Legislative Petitions Digital Collections, LVA]. Heregistered as a "Free Negro" in Greensville County on 1 April 1825: free bornof a Yellowish Complexion about Sixty-two years old, 5 feet 10-1/4 inches high...a planter[Register of Free Negroes, 1805-32, no. 140]. Burwell Jones was a "man of colour" hired by Daniel McKie ofLunenburg County to take his place in the Revolution. Burwell went together with McKie toBrunswick County court house where Colonel Davie accepted him as a substitute. McKie waslater informed that Burwell died in the service [NARA, R.6750, M804, roll 1690, frame 420of 891 and https://www.fold3.com/image/24220878]. William Jones was a seaman aboard the ship Tartar on 2 March1780 when he received a warrant for 14 pounds [Creel, Selected Virginia RevolutionaryWar Records, III:256, citing Auditors' Account, Volume III:322, LVA]. He was a freeNegro taxable in Fredericksburg from 1794 to 1815: taxable on 3 horses in 1803, 2 slavesand 3 horses in 1804 [PPTL 1787-1815, frames 348, 453, 466, 477, 559], head of aSpotsylvania County household of 7 "other free" in 1810 [VA:100] and 4"free colored" in Fredericksburg in 1820. On 6 September 1827 he received apension for his services in the Revolution [Revolutionary War Virginia State Pensions,Jones, William, Digital Collections, LVA]. His heir Staunton Jones received 100 acres,bounty land warrant no. 10,311 [Brumbaugh, Revolutionary War Records, 312, 348]. James Keemer was in Captain Benjamin C. Spillar's Company of the 2ndVirginia State Regiment at White Plains on 8 September 1778 [NARA, M246, roll 96, frame323 of 736; https://www.fold3.com/image/9679714].He received clothing in 1780 [Gwathmey, Historical Register of Virginians in theRevolution, 434]. He was head of a Northampton County, North Carolina household of 11"other free" in 1800 [NC:466] and 6 in 1810 [NC:731]. Jesse Kelly was bound to serve Lewis lee as an apprentice for thirtyone years when John Crittendon and Luke Cannon, officers of the 15th VirginiaRegiment, recruited Jesse to serve in the Revolution. Lee brought a suit against them inKing William County court that lasted almost nine years and awarded him 35 pounds for theloss of his servant. Crittendon and Cannon's King William County petition to the GeneralAssembly of Virginia for reimbursement was rejected [Crittendon, John & Cannon, Luke:Petition, 1791-10-26, Legislative Petitions, Digital Collections, LVA]. Jesse registeredin Surry County as a free Negro on 11 April 1799: a free born - mulatto man of a brightcomplexion...has a bushy head of hair [Hudgins, Register of Free Negroes, 6]. George Kendall was taxable in Prince William County from 1796 to 1810:called a "Free Molatto" in 1799, a "yellow" man in 1806 and 1809,taxable on 3 tithes in 1809 and 1810 [PPTL, 1782-1810, frames 313, 402, 462, 643, 707,736]. He appeared in Prince William County court on 3 November 1834 at the age of ninetythree and stated that he entered the service in Captain Drew's Company of Colonel CharlesPorterfield's Light Infantry Regiment and was at the battles of Guilford and Yorktownwhere he was under Colonel Dabney. He was born in King George County, had his indenturesshowing his age, and enlisted in the town of Falmouth about three years before thetermination of the war [NARA, R.5859, M804, roll 1470, frame 469 of 1069; https://www.fold3.com/image/24947929]. Hereceived a discharge stating that he enlisted for the war on 5 January 1780 and served histime [Revolutionary War Bounty Warrants, Kendall, George, Digital Collections, LVA]. John Key appeared in Lunenburg County, Virginia court to petition for apension for his services in the Revolution. He stated that he entered the 1st VirginiaRegiment as a substitute for Christopher Carlton. His widow was Faithy Lester [NARAW.10163, M804, Roll 1478, frame 78 of 1326; https://www.fold3.com/image/24200551].Faith Lester was the daughter of Isam Lester who wascounted in a list of "free Negroes and Mulattoes" in the lower district ofLunenburg County near Hawkins' Ford in 1802 and 1803 with his children: Ermin, Faith,Bolling, Jones, Anna, and Ellick [Lunenburg County, Free Negro & Slave Records,1802-1803, LVA]. Francis King was head of an Abingdon Parish, Gloucester Countyhousehold of 7 free persons in 1784 [VA:68] and a a "mulatto" taxable inGloucester County in 1801 [PPTL, 1782-1799; 1800-20]. He may have been the Francis Kingwho received a discharge from Captain Machem Boswell on 27 May 1783 that he had enlistedin the 2nd Virginia Regiment in June 1777, re-enlisted in 1779 and served forthe war [Revolutionary War Bounty Warrants, King, Francis, 1783, Digital Collections,LVA]. He was listed as a waiter to Lieutenant Colonel Thomas Posey, enlisted for the war,on the muster from January 1782 to March 1783 when he was transferred to Virginia. Hereceived his final pay of 67 pounds on 27 October 1783 [NARA, M881, Roll 1089, frames920-7 of 1808]. Henry Lattimore enlisted in the Revolution in Fairfax County and wassized on 15 March 1781: age 22, 5'8" high, yellow complexion, planter, resident ofFairfax County, born in Charles County, Maryland [The Chesterfield Supplement or SizeRoll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.91)]. He waslisted in the roll and muster of Captain Claugh. Shelton's 1st VirginiaBattalion from 1 September to 1 May 1783 (with William Wedgebare and Sawney Whistler)[NARA, M246, roll 113, frames 709, 712; https://www.fold3.com/image/9649552].He received his discharge from the 1st Virginia Regiment on 6 July 1783[Revolutionary War Bounty Warrants, Latimer, Henry, Digital Collections, LVA]. Drury Lawrence petitioned the Amelia County court on 26 June 1755asking to be discharged from his indenture to Charles Irby [Orders 1754-8, n.p.]. On 9November 1769 the Lunenburg County court presented Richard Claiborne, Gentleman, for notlisting him as a tithable [Orders 1769-77, 5]. He was apparently identical to JuryLarrance, an "Indian" taxable in Cumberland Parish, Lunenburg County, in HenryBlagrave's list for 1772 [Bell, Sunlight on the Southside, 291, 293, 339, 361].(The original tax lists have not survived). Drury enlisted in the Revolution in BrunswickCounty, Virginia, on 20 August 1780 and was sized in 1781: born in Prince GeorgeCounty, residing in Dinwiddie County, 5'3-1/2" high, grey hair, yellow complexion, afarmer [The Chesterfield Supplement or Size Roll of Troops at Chesterfield CourtHouse, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.19)]. John Laws, brother of Timothy and William Laws, was a boatswain's mateon the Dragon according to the testimony of John S. Kesterson of NorthumberlandCounty [Laws, Timothy: Revolutionary Bounty Warrants, Digital Collections, LVA]. Hisnephew Daniel Laws was head of a Lancaster County household of 10 "free colored"in 1840. Timothy Laws was a gunner who served on the Tempest and died inthe service in 1782. He was listed as a gunner the account of necessaries delivered to theofficers on board the Tempest on 30 December 1779. His heirs received $730 asbounty for his service. His nephew Daniel Laws received $730 as bounty for his service[Laws, Timothy: Revolutionary Bounty Warrants, Digital Collections, LVA]. Timothy wasissued a warrant of 219 pounds on 7 September 1779 for re-enlisting [Creel, SelectedVirginia Revolutionary War Records, III:159, citing Auditors' Account, Volume III:53,LVA]. Daniel was head of a Lancaster County household of 10 "free colored" in1840, a "Black" farmer with Margaret Laws, age 37, and $400 worth of real estatein Northumberland County in 1850. William Laws, the older brother of Timothy, was a seamen aboard the Defiancefor three years, and died "soon after peace was declared according to an affidavit byJohn S. Kesterson of Northumberland County on 6 March 1838. Kesterson also stated that afamily of Laws lived in the county at the time of the Revolution "and theirdescendants ever since." His widow may have been Chris Laws, born about 1760,registered in Lancaster County on 16 June 1806: Age 46, Color dark...emancipated byDoodridge P. Chichester [Burkett, Lancaster County Register of Free Negroes,2], head of a Lancaster County household of 4 "other free" in 1810 [VA:352]. Ambrose Lewis was a "Mulatto" child bound out in SpotsylvaniaCounty with Charles Lewis on 5 April 1771. He was paid for serving as a seaman aboard the Dragonin the Revolution from 30 March 1778 to 20 January 1779, was on a list of seamen on the Dragonon 2 September 1779, and was on a list of seamen who had served in the navy for 3 years.Fanny and Hannah Lewis received his bounty land warrant no. 8082 for his service as aseaman, but he also received bounty land warrant no.2503 as a soldier [Brumbaugh, RevolutionaryWar Records, 8, 12, 69, 352, 462]. On 4 May 1787 the Spotsylvania County court calledhim "a soldier who got wounded in General Gates' defeat" when it ordered that hereceive a pension. The order was renewed each year through 1795 [Minutes 1786-7, 102, 158;Orders 1787-92, 48, 236; 1792-5, 78, 240]. He stated that he enlisted on 15 April 1776 asa seaman aboard the galley Page until 30 March 1778, then aboard the Dragonuntil 15 April 1779 and then as a soldier in the 2nd Virginia Regimentcommanded by Colonel George Stubblefield until August 1780 when he was wounded at thebattle of Camden [NARA, S.36041, M804, Roll 1554, frame 249 of 909; https://www.fold3.com/image/25072024;Revolutionary War Bounty Warrants, Lewis, Ambrose, Digital Collections, LVA]. Charles Lewis was a "Mulatto" child living in King GeorgeCounty on 5 April 1771 when the court ordered the churchwardens of Brunswick Parish tobind him and his brother Ambrose Lewis to William Buckham [Orders 1766-90, 158]. He waspaid for serving as a seaman aboard the Dragon in the Revolution from 15 April1778 to 20 January 1779, was on a list of seamen on the Dragon on 2 September1779, and was on a list of seamen who had served in the navy for 3 years. Fanny Lewis andothers received his bounty land warrant no. 8083 [Brumbaugh, Revolutionary War Records,8, 12, 69, 352]. The pension application of Ambrose Lewis includes an affidavit from asoldier that Charles and Ambrose were brothers who both served in the Revolution. Also,John Davis, a seaman aboard the Dragon, made a deposition for the bounty land claimof James Jennings on 7 February 1834 and named Charles and Ambrose Lewis as 2 of 52members of the crew [Revolutionary War Bounty Warrants, Jennings, James (p.9), Lewis,Charles, Digital Collections, LVA]. Beverly Liggin was paid $22 for serving as a fifer in the Revolution[NARA, M881, Roll 1093, frames 1135, 1136 of 2068]. He was a "Mo"taxable in Powhatan County in 1791 [PPTL, 1787-1825, frame 62], taxable in RockbridgeCounty in 1796 and 1798, called a "Free Negroe" in 1801 and 1802 [PPTL1787-1810, frames 243, 309, 394, 426]. Jeremiah Liggon served three years as a soldier in the Revolutionserved three years as a soldier in the Revolution. His final pay of 34 pounds was receivedby William Wood on 10 November 1784 [NARA, M881, Roll 1093, frames 1138, 1139 of 2068; https://www.fold3.com/image/23297458;Brumbaugh, Revolutionary War Records, 252]. He registered in Chesterfield County on10 October 1800: son of William Liggan and Hanah Liggan were free persons at his birth.Guleelmus Wood. A Blak man aged between thirty five and forty years, about fivefeet nine inches high, stout made, the son of Hanah Ligon a Black woman now living in thiscounty. The said Hanah Ligon lived with a certain Thomas Smith as an apprentice or servantabout forty five or forty eight years past. From the expiration of her service with saidSmith has lived in this county as a free woman, that she intermarried with William Ligon amelatow who served his time as an apprentice with John Branch of this county. They raisedseveral children [Ligon, Jeremiah (M, 35): Free Negro Affidavit, 1800, and Liggan,Jeremiah (M): Free Negro Certificate, 1800, African American Narrative Digital Collection,LVA]. James Lines enlisted for 18 months in Amherst County while residing inCumberland County in 1781: age 50, 5'10" high, yellow complexion [TheChesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVA accessionno. 23816, by http://revwarapps.org/b81.pdf(p.19]. Thomas Lively was a "Mulatto" living with his 2 children onJames Scott's land in Chesterfield County in 1809 and 1811 [PPTL, 1786-1811, frames 162,198, 268, 301, 374, 563, 689, 738]. His daughter Sally obtained a certificate of freedomin Chesterfield County on 14 January 1833: a free mulatter woman, lived on myplantation some years ago. Whilst there gave birth to a boy called Dick. I knew SallyLively's father and mother forty years ago and they have always been reputed to be free.Her father is at this time receiving annually a pension for his services in therevolutionary war. Robt. Clarke [Lively, Sally (F): Free Negro Affidavit, 1833,African American Narrative Digital Collection, LVA]. He was a "man of Colour,"who enlisted in Chesterfield County in the 5th Virginia Regiment in 1777 [NARA, S.38144,M804, Roll 1573, frame 0042 (frame 56 of 1389 on ancestry.com); https://www.fold3.com/image/27253533]. Claude Lomanaintrom enlisted for the war as a substitute in FairfaxCounty on 19 February 1781 and was sized the same day: age 19, 5'8" high, yellowcomplexion, a taylor [The Chesterfield Supplement or Size Roll of Troops atChesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.19]. Charles Lucas received a certificate of freedom in Loudoun County on 13May 1816: This day Robert Sears appeared and made Oath before me that Charles Lucas aMan of Colour Aged Upward of Seventy Years is a free man (& was born free) &Served Capt. Howsen Hoe of Prince William County--Untill he was thirty one years of Age,Agreeable to a former Law of the State of Virginia. He and his wife Nancy wereidentified in the 29 October 1811 Loudoun County certificate of freedom of their sonWilliam Lucas: I do certify that Charles Lucas and Nancy Lucas his wife has live nearme for twenty odd years two mulattos I always believed them free born consequently theBearer William Lucas being the son of the above must be born free...Henry Washington[Lucas, Townsend M., Loudoun County, Virginia, Records of Free Negroes, 1778-1838 (boundbook at Thomas Balch Library in Loudoun County)]. He was a seaman aboard the galley Henryin an undated muster taken before 8 April 1778. He was entitled to bounty land since heserved as a seaman for three years [Brumbaugh, Revolutionary War Records, 15, 69,252]. He was head of a Prince William County household of 15 "other free" in1810 [VA:523]. James Lucas was listed as a seaman who had served three years in theRevolution and was due bounty land [Brumbaugh, Revolutionary War Records, 69, 216].He was taxable in King George County from 1786 to 1793, called "free Jim Lucas"[PPTL, 1782-1830, frames 28, 48, 100, 111, 118]. He registered in King George County on 1May 1800: a dark Mulatto man aged about ___ years, and about five feet ___ Inches, wasbound to Thomas Massey, Senr. of this County to serve till the age of thirty one years[Register of Free Persons 1785-1799, no.12]. John Lucas received pay from 10 September 1777 to 20 January 1779 forservice as a seaman aboard the Dragon [Brumbaugh, Revolutionary War Records,12]. He was also named as a seaman aboard the Dragon in an affidavit by a fellowseaman, John Davis, aboard the ship, who testified for the bounty land claim of JamesJennings on 7 February 1834 and named five of the officers and fifty-two members of thecrew who served faithfully for three years and were discharged at the Chickahominy ShipYard [Revolutionary War Bounty Warrants, Jennings, James (p.9), Digital Collection, LVA].He was a "free Neg" or "Black" taxable in Stafford County from 1783 to1792: listed by John DeBaptist in 1787 [PPTL 1782-1813, frames 106, 151, 218, 226,263]. Joseph Lucas enlisted in the Revolution from Powhatan County for 18months as a substitute on 11 March 1782 and was sized the same day: age 21,5'9-1/4" high, yellow complexion, born in Powhatan County [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(p.83)]. He wasa "free Bk" taxable in Powhatan County in 1790 [PPTL, 1787-1825,frame 48]. He registered as a free Negro in Goochland County on 18 July 1809: five feetnine and an half inches high, about forty five years of age, short curled hairintermingled with Grey...free born [Register of Free Negroes, p. 32]. He was head of aHenrico County household of 6 "other free" in 1810 [VA:998].  Joseph Longdon enlisted for the war on 12 September 1780: age 27,5'7" high, a blacksmith, born in Fairfax County, residing in Alexandria, blackcomplexion [Register & description of Noncommissioned officers & Privates, LVAaccession no. 24296, by http://revwarapps.org/b69.pdf(p.35)]. John Macklin was described as a "free mulatto" who lived nearthe lower Mecklenburg County store of Dinwiddie, Crawford, & Company and owed them 3pounds on 1 September 1775 [Virginia Genealogist 15:291]. He was "poor soldierin the service of the United States," whose wife Frances was living in MecklenburgCounty on 13 March 1780 when the court ordered Reuben Morgan to supply her with 2 barrelsof corn for her support [Orders 1779-84, 19]. ____ McGee enlisted in the Revolution as a substitute in King GeorgeCounty in August 1780 for 18 months and was sized on 15 April 1781: age 22,5'9-1/2" high, sandy colored hair, hazel eyes, yellow complexion, a weaver, born inKing George County [The Chesterfield Supplement or Size Roll of Troops at ChesterfieldCourt House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.21)], perhaps identical to George1 McCoy who also served in the Revolution. Bennett McCoy/ McKey was head of a Westmoreland County, Virginiahousehold of 4 "other free" in 1810 [VA:780]. He was about sixty one years oldon 23 May 1818 when he appeared in Westmoreland County and made an affidavit (signing) toapply for a pension for his services in the Revolution. He was drafted in WestmorelandCounty in September 1777 for three years and served in the 15th Regiment as abowman to Captain Robert Bealein. He was living on 7 acres of land in a small house withtwo children, aged twelve and ten. General Alexander Parker testified for him that heserved for at least nine months, was taken prisoner with him in Charleston and acted as abowman or cook for Captain Beeles(?) [NARA, S38197, M804, Roll 1690, frame 353 of 891; http://www.fold3.com/image/24220794;McGuye, Bennet: Revolutionary War Bounty Warrants, Digital Collection, LVA]. He made anaffidavit for the rejected Revolutionary War claim of Jesse McKey (writing too faint toread) [McKey, Jessey: Revolutionary War Rejected Claims, Digital Collection, LVA]. George McCoy married Elizabeth Nickens, twenty-four-year-olddaughter of Nathaniel Nickings, 10 March 1788 Orange County, Virginia bond. He wasa "B.M." (blackman) taxable in Augusta County in 1796 and 1797 [PPTL 1796-1810,frames 32, 69] and a "free Negro" or "Melatto" taxable in RockinghamCounty in 1798, 1800, 1804, 1809 and a laborer taxable on 2 horses at Sam McWilliam's in1810 [PPTL 1795-1813, frames 143, 199, 294, 460, 634]. He was head of a Rockingham Countyhousehold of 3 "other free" in 1810 [VA:130b] and 2 "free colored"persons over the age of 45 in 1820. He appeared in Rockingham County court on 26 February1821 and signed an affidavit to give his attorney in Richmond power to petition theVirginia Legislature in his name for compensation on 24 February 1821 for wounds hereceived at Buford's defeat in the Revolutionary War. He received a warrant for $30[Virginia Revolutionary War State Pensions, McCoy, George, 1822, Digital Collection, LVA]. James McKoy was listed as a "free Molatto" farmer living onhis own land in Westmoreland County in 1801 ["A List of Free Mulattoes & Negroesin Westmoreland County" Virginia Genealogist, 31:40] and head of aWestmoreland County household of 4 "other free" in 1810 [VA:778]. He appeared inWestmoreland County, Virginia court to apply for a pension for his services in theRevolution, stating that he was born in Saint Mary's County, Maryland, and moved with hisfather to Westmoreland County when he was about eight years of age. He entered the war inthe year 1778 and was placed on guard at a place called Sandy Point on the Potomac Riverunder the command of Lord Dunmore and then to a place called Hamilton Hall under commandof Captain Rochester, then to several other locations for a month or two at a time. In1781 he was drafted to go down to Yorktown for a total enlistment time of about fifteenmonths [NARA, S.5750, M804, Roll 1692, frame 809 of 914; https://www.fold3.com/image/24327054]. Hewas listed in the 1840 census for Westmoreland County as an 80-year-old pensioner,"free colored" man living by himself, called James C. McKoy, Sr. Thomas Mahorney, a "free man of colour," enlisted in theRevolution in January 1777 in Westmoreland County. He appeared in Westmoreland Countycourt to apply for a pension, declaring that his family consisted of his wife Mima and sonJack, both slaves [NARA, S.38166, M804, Roll 1615, frame 0568 (frame 580 of 764 onancestry.com); https://www.fold3.com/image/23394967]. Daniel Malbone, a "young Molloto lad...lawfully begotten,"was set free by the 27 January 1766 Princess Anne County will of Reodolphus Malbone, Sr.,"if in case the Law allow it" [Deed Book 9, part 2, 580-1]. He was apparentlyidentical to Daniel Malbone, a "free mulatto," who owed John Gardner of PrincessAnne County 2 pounds, 15 shillings on 25 November 1773 [Princess Anne County Loose Papers,Box A 17, LVA, cited by Creecy, Virginia Antiquary, 76]. He was taxable in theLower Precinct of the Eastern Shore of Princess Anne County in 1782 and 1783 with (hiswife?) a slave over the age of 16 named Phebe and infants under the age of 16 named Danieland Love and a "Free Negro" taxable in the Lower Western Shore Precinct (thesame precinct as the Anderson family) in 1784, also taxable that year on slave JohnFrancis who was under the age of 16. On 5 November 1787 William Reynolds received hisfinal pay of 30 pounds for serving in the infantry during the Revolution [NARA, M881, Roll1093, frame 1848-9 of 2068 (Daniel Malburne)]. In 1787 and 1790 he was taxable on onlyhorses and cattle; in 1792 on a slave over the age of 16 and 3 horses; in 1793 on only 2horses; in 1807 he was a "F.B." taxable on a horse; in 1809 he was taxable on aslave over 16 and a slave aged 12 to 16. He paid $15 for a retailer's license in 1809[PPTL, 1782-9, frames 551, 576, 605, 691, 693; 1790-1822, frames 19, 44, 67, 375, 399]. Wilmore Male enlisted in the Continental Line for three years inJanuary 1777 and served his time [Revolutionary War Bounty Warrants, Mail, Welmore,Digital Collections, LVA]. He enlisted from the part of Berkeley County, Virginia, thatbecame Jefferson County, moved to Hampshire County in 1790 and applied for a pension fromHampshire County on 27 May 1818 at the age of sixty [NARA,. S. 38171, M804, Roll 1615,frame 744 of 764; https://www.fold3.com/image/23395021].He was head of a Hampshire County household of 8 "other free" in 1810 [VA:826]. William Martin enlisted in the Revolution for the length of the warwhile resident in Pittsylvania County in March 1778 and was sized on 15 April 1781: age19, 5'5-1/2" high, yellow complexion, born in Cumberland County, former service: 11thVa. Regt 1 year [The Chesterfield Supplement or Size Roll of Troops atChesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.21)]. Littlebury McKinny enlisted in the Revolution for the length of the warin Sussex County, Virginia, about 27 July 1782 when he was sized: age 16, 5'1-1/2"high, yellow complexion, born in Sussex County [The Chesterfield Supplement or SizeRoll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://rLevwarapps.org/b81.pdf(p.107)]. James Mealy registered as a free Negro in Goochland County on 18December 1822: about fifty eight years old, about five feet ten inches high...yellowishcomplexion and was free born. He was drafted from Goochland County in May 1781 and wasattached to the company of Captain Tolls [NARA, S.9408, M804, Roll 1704, frame 641 of 740;http://www.fold3.com/image/27177003]. Isaac Meekins, born 19 April 1754,"Son of Mary Mekins, a freenegroe woman" [NSCDA, Parish Register of St. Peter's, 97], received pay for militaryservice in the Revolution [Eckenrode, Virginia Soldiers in the American Revolution,I:206, citing Auditors Account XVIII:612 at LVA]. He was taxable in New Kent County from1783 to 1803 and from 1807 to 1814: taxable in 1785 on a slave named Sally who was calledhis wife Sarah in 1786; taxable on 2 free male tithables in 1807 and 1809, 3 in 1810 and1811, 2 in 1812, a "fN" listed with his unnamed wife in 1813 [PPTL 1782-1800,frames 21, 67, 89, 117, 131, 149; 1791-1828, frames 384, 396, 409, 420, 452, 444, 455,466, 477, 491, 503]. Elisha Milton left a Southampton County will, proved 21 August 1797,naming his daughter Ann Bowser and Randolph Milton [WB 5:2]. Randolph was head of aSouthampton County household of 8 "other free" in 1810 [VA:71]. He may have beenthe Elisha Milton (written Millon) who served in the Revolution. On 23 March 1785 JohnWhite received his final pay of 25 pounds for serving in the cavalry during the Revolution[NARA, M881, Roll 1094, frame 223 of 1764; https://www.fold3.com/image/286702815]. James Milton enlisted in the Revolution and died of smallpox at BunkerHill [Brown, Genealogical Abstracts, Revolutionary War Veterans Script Act, 1852,139; Gwathmey, Historical Register of Virginians in the Revolution]. He received adischarge for three years service on 18 August 1780 from Captain Wm Spiller byorder of Lieutenant Colonel Edmunds. He was the brother of Ann Melton who married Thomas Bowser[Revolutionary War Bounty Warrants, Melton, James, Digital Collections, LVA]. He received£79.17.10 for service in the infantry, drawn by Colonel Mason on 14 October 1783 [Creel, SelectedVirginia Revolutionary War Records, I:91]. John Milton received a discharge for three years service as a soldierin Colonel Marshall's Regiment of State Artillery on 23 August 1780 from Captain WmSpiller by order of Lieutenant Colonel Edmunds [Revolutionary War Bounty Warrants, Melton,John, Digital Collections, LVA]. He received £79.17.10 for service in the infantry, drawnby Colonel Mason on 14 October 1783 [Creel, Selected Virginia Revolutionary War Records,I:91]. He was head of a Hertford County, North Carolina household of 3 "otherfree" in 1800. Ambrose Month received a pension for his services in the Revolutionbased on his application from Knox County, Tennessee, on 7 January 1834, at the age ofsixty nine. He stated that he was born at the Hawfields in Spotsylvania County. He statedthat he was of mixed blood, part Shawnee and part Negro and was born free. His widow andhis former slave Daphney, "a free Negro of full blood," received a widow'spension [NARA, W.7477, M804, Roll 1750, frame 15 of 857; https://www.fold3.com/image/24864672]. Adderson Moore enlisted in the Revolution from Chesterfield County inAugust 1780: age 16, 4'9" high, a planter, born in Chesterfield County, YallowMulatto complexion [Register & description of Noncommissioned officers &Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.28)]. Charles Morris enlisted in the Revolution on 12 September 1780 for theduration of the war from Charles City County: age 17, 5'2" high, planter, bornCharles City County. He was sized again in April 1781 when his height was listed as5'4" and his complexion black [Register & description of Noncommissioned officers& Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(pp.21, 36)]. He was a "Mulatto" taxable in Chesterfield County from 1798 to1810 [PPTL, 1786-1811, frames 358, 543, 620, 662, 717, 753, 799] and head of aChesterfield County household of 2 "other free" in 1810 [VA:70/1062]. Heobtained a certificate of freedom in Chesterfield County on 8 August 1814: about fortyeight years old, brown complexioned, born free [Register of Free Negroes 1804-53, no.224]. Francis Morris enlisted in the Revolution from Petersburg on 11September 1780: age 28, 5'5-1/4" high, S. carpenter, born in Henrico County,yallow complexion [Register & description of Noncommissioned officers &Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.12)]. Jack Morris, an orphan, no race indicated, was bound apprentice inChesterfield County on 7 September 1750 [Orders 1749-54, 77]. He was a soldier in theContinental Line on 7 February 1778 when the Chesterfield County court ordered that hiswife Mary receive 6 pounds public money [Orders 1774-8, 158].  His wife may have beenthe Mary Morris who registered in Petersburg on 19 August 1794: a brown Mulatto woman,five feet one inches high, forty eight years old, born free & raised in ChesterfieldCounty [Register of Free Negroes 1794-1819, no. 57]. Nathaniel Morris served in the 5th Virginia Regiment (raisedin Richmond) from 1777 until the end of the war according to an affidavit from formerCaptain John Henry Fitzgerald on 18 August 1796 that Nathaniel Morris, a "blackman," served with him [Revolutionary War Bounty Warrants, Morris, Nathaniel, DigitalCollections, LVA]. Perhaps his wife was Jane Morris who received 6 pounds by order of theHenrico County court for the support of herself and children while her husband was servingin the Revolution [Creel, Selected Virginia Revolutionary War Records, III:130(abstract of Auditors' Account, Volume II:228, LVA]. Anthony Morrison was listed as a seaman aboard the ship Gloucesteron 4 November 1777 [U.S. Government Printing Office, Naval Documents of the AmericanRevolution, 11:160, http://www.ibiblio.org/anrs//docs/E/E3/ndar_v11p05.pdf],and on 5 July 1779. He was listed among the seamen entitled to bounty land for three yearsservice. Sarah Morrison received bounty land warrant no. 8048 for his service [Brumbaugh, RevolutionaryWar Records, 14, 70, 358]. He was head of a Lancaster County household of 3 "freecolored" in 1820. Sarah appeared in Lancaster County court on 7 April 1834 to statethat she was the only heir of Anthony Morrison, deceased, who was a seaman in the StateNavy [Revolutionary War Bounty Warrants; Morrison, Anthony, Digital Collections, LVA]. Ezekiel Moses enlisted in the Revolution from Northampton County on 12March 1781 for 18 months: age 18, 5'2" high, yellow complexion, T smith, born inNorthampton County. On 23 July 1782 he was listed as a silversmith in the size roll ashaving been sentenced to serve 3 years and 3 months by a court martial [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(pp.21, 107)].He was listed as a fifer when he was paid $22 in 1783 and as soldier in the infantry on 5April 1783 when General Morgan received his pay of 32 pounds [NARA, M881, Roll 1094,frames 568, 571 of 1764; https://www.fold3.com/image/287703068;https://www.fold3.com/image/23279242].He was a "Mulatto" delinquent taxable in Northampton County in 1786 [VirginiaGenealogist 20:269] and taxable in Northampton County from 1792 to 1796 [PPTL,1782-1823, frames 140, 182]. He was taxable in York County from 1803 to 1814 [PersonalProperty Tax List, 1782-1841, frames 288, 297, 307, 341, 392, 409]. Henry Moss was ordered bound out by the churchwardens of Raleigh Parishin Amelia County on 24 March 1757 [Orders 1754-8, n.p.]. He enlisted in the Revolution on28 August 1777 and was in the muster of the 4th Virginia Regiment from March1778 to December 1779 [NARA, M246, roll 99, frames 250, 430, 544, 546, 548; roll 100,frames 665, 830; https://www.fold3.com/image/10081049].He received a certificate from Major Charles Pelham that he served from 18 August 1777 toJuly 1781 [Revolutionary War Bounty Warrants, Moss, Henry, Digital Collections, LVA]. Hewas taxable in Powhatan County from 1789 to 1791 and from 1803 to 1817: called a"Mullo" in 1790, called a "F.B." from 1813 to 1815 [PPTL,1787-1825, frames 36, 48, 63, 262, 280, 321, 366, 443, 463, 488, 538]. He was aboutforty-two years old on 1 July 1796 when he was described by the 1 July 1796 issue of aVirginia newspaper as: born a free Negro in one of the lower Counties of thisstate...his father was a black and his mother a mulatto, but he has turned white; he wasin the Virginia Line in the last war [Headley, 18th Century Newspapers]. Isaac Needham, enlisted in the Revolution on 15 September 1780: age17, 4'9-1/2 " high, a farmer, born in Annapolis, Maryland, residence: WestmorelandCounty, yellow complexion [Register & description of Noncommissioned officers& Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.13)]. Captain Selden received his final pay of 5 pounds on 21 October 1782 and 11pounds on 25 February 1783 [NARA, M881, Roll 1094, frames 769, 770 of 1764]. Benjamin Newell enlisted as a substitute while resident in CulpeperCounty on 20 September 1780 and was sized on 18 March 1781: age 28, 5'7-1/4 "high, yellow complexion, born in Gloucester County [The Chesterfield Supplement orSize Roll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.23)]. Edward Jones Nicken enlisted as a seaman in the Virginia State Navy on1 August 1777 for three years, served aboard the Tartar, and received bounty land[Revolutionary War Bounty Warrants, Nicking, Edward, Digital Collections, LVA]. He was anable seaman who assigned his final pay of 84 pounds to James Allen on 5 August 1786 [NARA,M880, Roll 4; https://www.fold3.com/image/286914548].He was serving aboard the Gloucester on 5 July 1779 and drew bounty land warrantno. 2427 [Brumbaugh, Revolutionary War Records, 14, 217]. He was taxable in thelower end of New Kent County on the south side of Warrenny Road from 1782 to 1815: taxableon a slave named Roger in 1785; taxable on a slave in 1792; removed to Richmond in 1794;taxable in New Kent County on a slave in 1796 and 1804; called a "FN" in 1806;taxable on 2 free males in 1809; listed as a "Person of Colour" with his unnamedwife in 1813 [PPTL 1782-1800, frames 36, 100, 190, 213; 1791-1828, frames 372, 409, 432,455, 476, 491, 503, 516, 574]. Hezekiah Nickens was serving as a seaman aboard the Gloucesterin the Revolution on 5 July 1779 and served for three years. James Nickins and others drewhis warrant no. 8396 [Brumbaugh, Revolutionary War Records, 14, 70, 361]. He,Nathaniel and Richard Nickins were issued spirits aboard the Tempest on 9December 1779 [NARA, W.7284, M804, Roll 988, frame 976 of 983; https://www.fold3.com/image/17885364]. Hisfinal pay of 57 pounds was drawn by Captain Sanders on 31 January 1787 [NARA, M853, https://www.fold3.com/image/286702512]. James Nickens enlisted in the Revolution for the length of the warwhile resident in Lancaster County and was sized in April 1781: age 18, 5'1-1/2"high, yellow complexion, a planter, born in Princess Anne County, engaged Mar 80 in EssexCounty, former service: served for 18 months in Buford's detacht [TheChesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVA accessionno. 23816, by http://revwarapps.org/b81.pdf(p.23)]. He was serving in the Revolution in July 1781 when forage was delivered to him atPrince Edward County courthouse on several days in July 1781 for the wagon and ridinghorses used in the Revolution [NARA, M853, Roll 30, https://www.fold3.com/image/286751367].He was taxable in Prince William County from 1796 to 1798 and from 1806 to 1813: called a"Dark" man in 1805 and 1806, a "yellow" man in 1809 and 1813 [PPTL,1782-1810, frames 315, 341, 368, 598, 645, 709], taxable in Essex County in 1795 [PPTL,1782-1819, frame 266] and head of an Essex County household of 3 "other free" in1810. He was about fifty-nine years old and living in Falmouth on 27 April 1818 when hemade a declaration in court to apply for a pension. He stated that he served as a seamanfor three years on board the ships Tempest Revenge & Hero which werethen commanded by Captains Muter and Westcott, but he had forgotten the name of thecaptain of the Tempest. He then enlisted in the land service at Lancastercourthouse, was marched by Nicholas Currell to he headquarters of Baron Steuben atCumberland courthouse, remained there some time and was then placed under Captain DruryRagsdale and Fleming Gains of Colonel Harrison's Regiment of Artillery which was marchedto join the Southern Army under General Green in South Carolina where he was in the battleof Eutaw Springs. After the war he returned to Virginia and had resided there ever since.He was a sixty-two-year-old "Free Man of Color," said to be living alone inStafford County on 16 August 1820, when he repeated much of what he had stated in his 27April 1818 declaration, did not mention any sea service, but added that he was stationedin the rear at the battle of Eutaw Springs, in charge of baggage belonging to FlemingGains and John T. Brooke, officers in Harrison's Regiment. His pension for service in theartillery commenced on 27 April 1818. On 27 April 1818 Charles West testified before JudgeWilliam Dade of Stafford County that James Nickens enlisted on board the sally NorfolkRevenge and served aboard that vessel with him for two years and three months, and on13 October 1818 John T. Brooke certified that James Nickens was a soldier in the FirstRegiment of Artillery under Colonel Charles Harrison [NARA, S.38262, M804, Roll 1820,frame 630 of 1213; https://www.fold3.com/image/25389006].James Nickers private, was issued bounty land warrant no. 7391 for 200 acres which heassigned to John Metcalf. And James Nickins received warrant no. 1716 for service in thestate navy [Brumbaugh, Revolutionary War Records, 8, 312, 360]. He was head of aStafford County household of 6 "free colored" in 1820, 1 "freecolored" over the age of 55 with a white woman aged 30-40 in 1830, and a pensionerliving in Stafford County, age 85, head of a household of 1 "free colored" manand woman 55-100 years of age in the 1840 census. He was about seventy-two on 7 November1831 when he appointed an agent in Washington to apply for bounty land for his serviceunder Corporal Lieutenant Gains at the battle of Eutaw Springs. His deposition saidnothing about service as a seaman, but it included the discharge by (Captain) JamesMarkham of James Nickens, a seaman belonging to the ship Dragon, on 24(?)thJune 1780 for three years in the service and his assignment of his right to the bountyland to Mr. Joseph Landers on 4 July 1783 [Revolutionary War Bounty Warrants, Nicking,James, Digital Collections, LVA]. James Nicken sued Edward Ingram for freedom from his indenture on 11September 1764 in Northumberland County court. He was called James Nicken alias Batemanwhen the court ordered him to serve Ingram for four more years [Orders 1762-66, 411, 435].James Bateman and James, Edward and Hezekiah Nicken were serving aboard the Gloucesteron 4 November 1777 when the Keeper of the Public Store was ordered to deliver themarticles of clothing, "on their paying for the same" [U.S. Government PrintingOffice, Naval Documents of the American Revolution, 11:160, http://www.ibiblio.org/anrs//docs/E/E3/ndar_v11p05.pdf].They were listed on board the Gloucester shortly before it was dismantled on 5 July1779 [Brumbaugh, Revolutionary War Records, 14]. And James Wicking or Nicking waslisted as one of the seamen aboard the galley Dragon who were wanting provisionsfor 30 days on 2 September 1779. He was called a seaman belonging to the ship Dragonwhen he received his discharge for three years service as a seaman in the Revolution on 24June 1780. He assigned (signing) his right to his land warrant to Joseph Landers on 4 July1783 [Revolutionary War Bounty Warrants, Nickens, James, Digital Collections, LVA]. On 10April 1835, about the same time as the Fauquier County branch of the family applied forbounty land for the service of James Nickens, Jemima Bass of Norfolk County appliedin Norfolk County court which certified that she was the widow of Willis Bass andonly heir of her father James Nickens and his brother Nathaniel Nickens [Court Minutes24:139]. She was sixty-six years old when she deposed that she was a resident of thecounty of Norfolk, that during the Revolution James Nickens and his brother NathanielNickens served on board a vessel named the Caswell and were regularly dischargedafter the war. Nathaniel Nickens died leaving no wife or child; the nearest relative heleft was James Nickens who was also a seaman, and that James Nickens died leaving her ashis only child and heir [Revolutionary War Rejected Claims, Nickens, James, DigitalCollections, LVA; NARA, M804, Roll 1820, frame 630 of 1213]. James Nickens was taxable in Lancaster County in John Nicken'shousehold in 1775 and 1776 [Tithables 1745-95, 14, 18]. He may have been the James Nickenswho was a seaman belonging to the ship Dragon and received a discharge for threeyears service in the Revolution on 24 June 1780. He assigned (signing) his right to hisland warrant to Joseph Landers on 4 July 1783 [Revolutionary War Rejected Claims, Nickens,James, Digital Collections, LVA; NARA, S.38262, M804. Roll 630 of 1213; https://www.fold3.com/image/25389006] Hewas head of a Lancaster County household of 9 "Blacks" in 1783 [VA:55]. Heobtained a certificate of freedom for himself, his wife and children in Lancaster Countyon 4 December 1786 which he recorded in Fauquier County on 29 April 1806. He was a"F. Negroe" head of a Fauquier County household of 8 "other free" in1810, called James Nickens, Sr. [VA:368] and 11 "free colored" in 1820. On 3September 1834 James Nickens, Elizabeth Nickens, and Judy Watkins appeared inFrederick County court to apply for the survivors' pension of their father James Nickensand their brother Hezekiah Nickens, a seaman in the Virginia State Navy who died duringthe war. The application of his heirs for bounty land was denied based on the fact that aJames Nickens of Stafford County had already received bounty land and was receiving apension [Revolutionary War Rejected Claims, Nickens, James, Digital Collections, LVA;NARA, S.38262, M804, Roll 1820, frame 630 of 1213]. John Nickens was a "free mulatto" head of a NorthumberlandCounty household of 10 "other free" in 1810 [VA:990]. He served in the VirginiaNavy during the Revolution [Stewart, The history of Virginia's navy of the revolution,231, citing Auditors' Account book XXIX:78]. Nathaniel Nickens was listed aboard the Tempest on a 7 December1779 return of spirits provided to the ship [Brumbaugh, Revolutionary War Records,32, 70, 371]. He served as an ordinary seaman aboard the ship Tempest under CaptainCeley Saunders for three years ending in July 1780 according to an affidavit he receivedfrom Captain William Saunders on 25 July 1786. He assigned his right to all his claims andhis bounty land to William Bigger in Lancaster County court on 30 July 1786 [RevolutionaryWar Bounty Warrants, Nicken, Nathl, Digital Collections, LVA]. He was alsolisted as a seaman aboard the Dragon (listed with James and William Neakins)according to an affidavit by a fellow seaman aboard the ship, John Davis, who testifiedfor James Jennings on 7 February 1834 and named five of the officers and fifty-two membersof the crew [Revolutionary War Bounty Warrants, Jennings, James (p.8), Digital Collection,LVA]. He was head of a Lancaster County household of 3 "Blacks" in 1783 [VA:55]. Richard Nickens was listed as a seaman aboard the ship Tempestduring the Revolution on 7 December 1779 [Brumbaugh, Revolutionary War Records,32]. He registered in Lancaster County on 17 October 1803: Age 52, Color mulatto...bornfree [Burkett, Lancaster County Register of Free Negroes, 1]. He made adeposition (signing) in Lancaster County court on 14 December 1819 for a pension for hisservices, stating that he enlisted in the Revolution for three years, went to Hampton withCaptain Pollard and was placed on board the galley Hero, commanded by CaptainBarrett, where he served eighteen months, then on board the ship Tempest undercommand of Captain Celey Saunders where he also served eighteen months and was honorablydischarged at Chickahominy Ship Yard by Lieutenant Steel when the ship was laid up. Hisfinal pay as a seaman of 69 pounds was drawn by Colonel Heath on 2 August 1783 [NARA,M880, Roll 4; https://www.fold3.com/image/286914564].He received Virginia State pension no. 307 [Legislative Petitions, Nicken, Richard,Digital Collection, LVA]. He appeared in Lancaster County court to apply for a pension on17 December 1832 [NARA, S.5830, M805, reel 0615, frame 0187; https://www.fold3.com/image/25388922]. Hereceived bounty land warrant no. 1477 [Brumbaugh, Revolutionary War Records, 360]. Robert Nickens enlisted in the Revolution while resident in LancasterCounty as a substitute for 18 months in 1780 and was sized in April 1781: age 18,5'8" high, black complexion, a farmer, born in Frederick County [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(p.23)]. On 5April 1785 Doctor Ball received his final pay of 14 pounds for serving in the infantry[NARA, M881, Roll 1094, frames 845, 846 of 1764; https://www.fold3.com/image/23282733]. Hewas granted a certificate of his free birth by the Lancaster County court on 16 February1796 [Orders 1792-9, 256]. He was in a list of soldiers whose name appeared on the armyregister but had not received bounty land by 7 January 1835 [Brumbaugh, RevolutionaryWar Records, 259]. William Nickens was bound to Richard Hutchings in Lancaster County on18 February 1773 [Orders 1770-78, 300]. He was called William Neakins, when he, Nathanieland James Neakins were seamen aboard the Dragon according to an affidavit by afellow seaman, John Davis, who testified for the bounty land claim of James Jennings on 7February 1834 and named five of the officers and fifty-two members of the crew who servedfaithfully for three years and were discharged at the Chickahominy Ship Yard[Revolutionary War Bounty Warrants, Jennings, James (p.9), Digital Collection, LVA]. Hereceived bounty land warrant no. 337 for service in the Virginia State Line [Brumbaugh, RevolutionaryWar Records, 360]. He served in the artillery as a drummer. T. Graves received hisfinal pay of 83 pounds on 24 May 1783 [Revolutionary War Bounty Warrants, Nickins,William, Digital Collections, LVA; NARA, M881, Roll 1094, frames 843, 8444 of 1764; https://www.fold3.com/image/23282720]. William Oats was a drummer listed in the payroll of Captain NathanielMorris's Company of the 9th Virginia Regiment commanded by Colonel George Matthews in Mayand October 1777 [NARA, M246, Roll 107, frame 768 of 808; https://www.fold3.com/image/9682293and23225254]. He was a "free mulatto" head of a Northumberland County household of4 "other free" in 1810 [VA:991]. Robert Owls (Howell?), a "free man of colour," was about 80years old (according to information he obtained from his parents) on 27 May 1818 when heappeared in Opelousas, St. Landry Parish, Louisiana, on 27 May 1818 to apply for a pensionfor his service in the Revolution. He stated that he was drafted to serve in the militiaof Princess Anne County, Virginia, and then enlisted in Essex County in Captain AndrewWallace's Regiment commanded by Colonel Abram Buford. He presented an affidavit from A.Buford in Frankfurt, Kentucky, on 7 November 1802 that Robert Owls, a yellow man, then aresident of Jefferson County, Kentucky, had served in his regiment in 1779 and 1780 andwas said to be freeborn [NARA, S.36713, M804, roll 1856, frame 1011 of 1331; https://www.fold3.com/image/25873976]. Hemay have been identical to Robert Old, a fifteen-year-old "free Malatto" boundby the churchwardens of Princess Anne county to Edward Cannon to serve until the age oftwenty one in 1770 [Orders 1770-3, 15]. Benjamin Payne enlisted in the Revolution as a substitute fromBuckingham County in 1782 and was sized about the same time: age 20, 5'6" high,yellow complexion, born in Buckingham County [The Chesterfield Supplement or Size Rollof Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.61)]. Charles Payne, black complexion, was a planter born in WestmorelandCounty, who entered the Revolution in King George County as a substitute for three yearson 4 April 1781 [The Chesterfield Supplement or Size Roll of Troops at Chesterfield CourtHouse, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p. 25)]. He registered in King George County on 10 November 1801: a dark mulatto managed about thirty five years, about five feet six inches high, rather spare...born in thisCounty of free parents [Register of Free Persons, no.36]. Evan Payne was taxable in Fauquier County from 1802 to 1806: a"free Negro" in 1804, a "Mulatto" in 1805; a "free negro" in1806 [PPTL 1782-96, frames ; 1797-1807, frames 413, 632, 659, 768, 791]. He was a"mulatto" listed among fourteen deserters from Lieutenant John Tankersley'stroops. Tankersley offered a reward for their delivery to King George courthouse in the 3October 1777 issue of the Virginia Gazette [Purdie edition, p. 3, col. 1]. Joshua Payne was a black complexioned soldier, 5'4" high, a farmerborn in Westmoreland County who entered the war as a substitute in King George County on 4April 1781 to serve for two years in the Navy [The Chesterfield Supplement or Size Roll ofTroops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p. 25)]. He waslisted in the Muster of the 5th Virginia Regiment in September 1782 [NARA,M246, Roll 113, frame 664 of 752; https://www.fold3.com/image/9648376].John White received his final pay of 17 pounds on 31 July 1783 [NARA, M881, Roll 1089,frame 1201 of 1808; https://www.fold3.com/image/286702828].He was head of a Rockingham County, North Carolina household of 5 "other free"in 1800 [NC:491]. Charles Pierpoint, born about 1763, was a five-year-old"Mullatto" boy living in Loudoun County on 11 August 1768 when the court orderedthe churchwardens of Cameron Parish to bind him to William Suthard until the age oftwenty-one [Orders 1767-70, 110]. He (called Charles Pearpoint) enlisted as a substitutefor the War in Loudoun County on 19 March 1781 and was sized on 28 May 1781: age 18, 5feet 8 inches, blk Hair, Hazl Eyes, yellow Complexion, Indian Features, a planter,residence Loudoun County, born Frederick County, Maryland [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(p.61)]. Andrew Pebbles appeared in King and Queen County to apply for apension, stating that he was a Mulatto who served under Captain George Lee Turberville ofWestmoreland County who was a recruiting officer. He joined the camp at Valley Forge underCaptain Lewis Booker of the 15th Virginia Regiment for two years. He was amiller with a wife who was a slave [NARA, S.38297, M804, Roll 1899, frame 395 of 1727; https://www.fold3.com/image/25981200]. Joshua Perkins was a member of Captain Windsor Brown's Virginia Companyof troops in Williamsburg when Brown advertised in the 6 June 1777 issue of the VirginiaGazette that he had deserted. Brown described him as: a mulatto, about 5 feet 6 or7 inches high, 24 or 25 years old, and is a straight made fellow; had on a short stripedjacket, a felt hat bound round with French lace [Virginia Gazette, Purdieedition, p. 3, col. 3]. He was in Captain Thomas Edmunds' muster of the 15thVirginia Regiment in Morristown on 1 July 1777, listed as being sick in Virginia, but hewas in the muster at White Plains on 1 September 1778 [NARA, M246, roll 113, frame 189 of752; roll 110, frame 484 of 768; https://www.fold3.com/image/9639818;https://www.fold3.com/image/9953749]. Joshua Perkins was a seaman in the Revolution. Scarborough Bloxam, amidshipman aboard the Accomac, testified that Joshua enlisted in the war, served onboard the vessel during the Revolution and was discharged. [Revolutionary War BountyWarrants; Bayly, Robert, Digital Collections, LVA]. He received 100 acres bounty landwarrant no. 93 and Sally Perkins received no. 8241 for his services [Brumbaugh, RevolutionaryWar Records, 193, 363]. His only heir Sally Perkins applied for his pension inAccomack County on 29 March 1834 [Orders 1832-36, 21, 313]. Nimrod Perkins was bound an apprentice shoemaker to William SackerJames in Accomack County on 28 August 1765 [Orders 1764-65, 489]. He was taxable inAccomack County in 1785 and 1790 [PPTL, 1782-1814, frames 154, 347], a "Mulatto"taxable in Northampton County in 1787 and 1788 [PPTL, 1782-1823, frames 74, 81], and headof an Accomack County household of 2 "other free" and a white woman in 1800 [VirginiaGenealogist 2:13]. Zadock Bayley testified in Accomack County court on 1 July 1830that he frequently went on board the Navy vessel Accomac and saw Nimrod Perkins("b.m") serving as a drummer [Revolutionary War Bounty Warrants; Perkins,Nimrod, Digital Collections, LVA]. He enlisted as a drummer on board the galley Diligencefrom 1777 until 1781, and he had received a Virginia Military Land Warrant for 100 acres[Orders 1828-32, 537; NARA, S.5904, M804, roll 1912, frame 356 of 988; https://www.fold3.com/image/27174273]. Anthony Peters served three years as a soldier in the Revolution andreceived a bounty land warrant based on the affidavit of Lieutenant Wyatt Coleman ofDabney's Legion on 2 March 1786. He assigned his rights to the warrant to Jones Allen inthe presence of William Eaton, a magistrate of York County [Revolutionary War BountyWarrants, Peters, Anthony, Digital Collections, LVA]. Jones Allen collected his pay of£101.3.7 on 6 May 1786 [Creel, Selected Virginia Revolutionary War Records,I:102]. He was taxable in Simon Gillett's York County household in 1784 and 1786and head of a household of 2 "free Negroes & mulattoes over 16" in 1813[PPTL, 1782-1841, frames 91, 107, 130, 394, 410]. He was head of a York County householdof an "other free" man, 7 slaves and a white woman aged 26-45 in 1810 [VA:304]. James Peters was a seaman on the payroll of the galley Henry inthe Revolution in an undated list before 8 April 1778. He received warrant no. 4368[Brumbaugh, Revolutionary War Records, 15, 371]. Lieutenant Joshua Singletoncertified on 16 August 1787 that he had served aboard the galley Henry from January1777 until January 1780. He assigned his rights to the land to William Reynolds on 21 June1787 with Philip Brownley as witness [Revolutionary War Bounty Warrants, Peters, James,Digital Collections, LVA]. He was presented by the grand jury of Middlesex County on 24November 1783 for failing to list himself as a tithable [Orders 1783-4, 16; 1784-6, 7]. Hedid not list himself there, and was probably the James Peters who was a"Mulatto" taxable in Culpeper County in 1789 (2 tithes), 1790 and 1796 (a titheand 2 slaves) [PPTL 1782-1802, frames 305-6, 335, 608]. Jesse Peters registered as a "free Negro" in Surry County on9 January 1796: son of Lucy Peters a free mulattoe, a resident of the county, a darkmulattoe man aged about 32 years, pretty well made short hair, 5'11" high [Backof Guardian Accounts Book 1783-1804, no.17]. Jesse was called a "Free man ofColor" in his application for a pension in which he stated that he fought at theBattle of Guilford Courthouse under Captain John Lucas [NARA, R.8146, M804; https://www.fold3.com/image/25933183]. Drury Pettiford was head of a Stokes County, North Carolina  household of 11 "other free" in 1810 [NC:607]. He was listed in the payroll ofCaptain Dudley's 2nd Virginia State Regiment commanded by Colonel Gregory Smith from Julyto December 1778 (with Elias Pettiford) [NARA, M246, Roll 96, frame 545 of 736; https://www.fold3.com/image/10081826,10081833, 10081847, 10081873] and served for 3 years [NARA, S.41954, M804, roll 1920,frame 59 of 1326; https://www.fold3.com/image/2177513]. Edward Pettiford, son of Lewis Pettiford, was ordered bound apprenticein Mecklenburg County, Virginia, on 9 March 1778 [Orders 1773-9, 395]. He enlisted in the5th Virginia Regiment in 1778 and served for the length of the war according tothe affidavit of Captain Mayo Carrington [Revolutionary War Bounty Warrants, Pediford,Edward, Digital Collections, LVA]. Lewis Pettiford was a "Black" taxable in the1758 Granville County, North Carolina Tax List of Nathaniel Harris, taxable in 1764 withhis wife Catherine and daughter in Samuel Benton's list and a "Mulo"taxable in the southern district of Halifax County, Virginia, in 1794 [PPTL, 1782-1799,frame 544]. Elias Pettiford was listed in the payroll of Captain Dudley's 2ndVirginia State Regiment commanded by Colonel Gregory Smith from August to December 1778[NARA, M246, Roll 96, frame 545 of 736; https://www.fold3.com/image/10081826,10081833, 10081847, 10081873]. He enlisted in Donoho's Company of the 10thNorth Carolina Regiment on 14 June 1781 and left the service in 1782 [Clark, The StateRecords of North Carolina, XVI:1138]. On 4 October 1832 William Whicker appeared inFayette County, Ohio court and testified that "he got one Elias Pettiford, a Colored,to take his place in the Revolution [NARA, S.17194, M804, Roll 2547, frame 555 of 822; https://www.fold3.com/image/28017843]. Richard Pettigrew served on board the galley Accomac commandedby Captain Underhill from the time the galley was ready until she was laid up. Acertificate was issued in the name of the seaman on 26 April 1785 for 47 pounds which wasgiven to Colonel Cropper for services prior to 1 January 1782. He remained in AccomackCounty for a few years after the war ended, then moved to Delaware and died a few monthsbefore 1 December 1835. He had no widow living, so Leah Collins, hischild, was his only heir at law according to testimony by several witnesses in KentCounty, Delaware. Leah, about 40 years of age, appeared in Accomack County court on 29November 1836 to apply for his pension, stating that she had received a warrant for histhree years of service [NARA, S.46639, roll 1920, frame 323 of 1326]. Richard was a"free Negro" taxable in Kent County in 1797 [Delaware Archives film RG 3535,roll 4, 1785-1798, frame 184], head of a Mispillion, Kent County household of 6"other free" in 1800 and 9 "other free" in 1810 [DE:93]. ____ Phillips was a black complexioned soldier, born in FauquierCounty, entered the service in Culpeper County, 5'6-1/2' high, a planter, enlisted on 29April 1781 for 1-1/2 years [The Chesterfield Supplement or Size Roll of Troops atChesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p. 25)]. Joseph Pierce enlisted in the Revolution from New Kent County about1780: age 45, 5'6-1/4" high, a planter, born in Nansemond County, Molattocomplexion, for 5 years by order of a court martial Decr 9th 1780[Register & description of Noncommissioned officers & Privates, LVA accession no.24296, by http://revwarapps.org/b69.pdf(p.80)]. Francis Pierce, a "free man of Colour," appeared in BooneCounty, Missouri, on 1 May 1837 to apply for a pension of his service in the Revolution.He was born free near Port Royal in Caroline County and enlisted there at the age ofseventeen with Captain Philip Buckner for five years. He served under Colonel Samuel Hawsand acted as his servant [NARA, R.8235, M804, Roll 1933, frame 591 of 1115; https://www.fold3.com/image/27214473]. Hewas head of a Spotsylvania County household of 1 "other free" and 6 slaves in1810 [VA:100]. John Pinn enlisted aboard the galley Protector as a mariner on 8February 1777 and served until 8 February 1780 according to his discharge from the ship'sCommander John Thomas [Revolutionary War Bounty Warrants, Pinn, John, Digital Collections,LVA]. He was a "Free" head of a Northumberland County household of 3"Blacks" in 1782 [VA:37]. John Pinn was living in Boston, Massachusetts on 28 October 1842 whenhe applied for a pension for his services in the Revolution. He stated that his fatherRobert Pin was a Mustee and his mother a Cherokee who were inhabitants of LancasterCounty, Virginia, at a place called Indian Town near Carter's Creek. He and his fatherserved in Captain William Yerby's Company of Artillery, he as a powder boy. He had movedto Boston about 1792 and married Nancy Coffin about ten years later. She died about1820. He testified that his brothers Jim and William also served and that Jim died in theservice. He was described as "a coloured man - apparently of Indian Origin and is aperson of good report amongst our mercantile community both here and at Salem" [NARA,R.8264, M804, Roll 1938, frames 0637-51; https://www.fold3.com/image/27251398]. Rawley Pinn was a "Mulatto" taxable in Buckingham County in1774 [Woodson, Virginia Tithables From Burned Counties], head of an Amherst Countyhousehold of 7 persons in 1783 [VA:47], and 8 "Mulattos" in 1785 [VA:84]. He wasin the list of men in the Amherst County Militia in 1781 [William & Mary DigitalArchives, Swem Library's Special Collections, Cabell Papers Box 2, Folder11.pdf; https://digitalarchive.wm.edu/handle/10288/16244]. Thomas Pinn was a "free Negro boy" living inRichmond County, Virginia, on 7 May 1764 when the court ordered the churchwardens of NorthFarnham Parish to bind him out to William Downman, the same man Robert Pinn was bound toin Lancaster County on 11 May 1751 [Orders 1762-5, 227]. He may have been the Thomas Pinnwho died on 11 January 1778 according to the January 1778 Pay Roll of Captain AbnerCrumb's 1st Virginia Regiment [NARA, M246, Roll 94, frame 507 of 742; https://www.fold3.com/image/10071434]. William Pinn was named in the Revolutionary War pension application ofhis brother John Pin, perhaps the William Penn who was head of a Maryland household of one"other free" in 1790 [MD:52]. John Pipsico appeared in the District of Columbia court on 16 June 1818to apply for a pension for this service in the Revolution. He enlisted in FairfaxCounty in Captain Snead's Company of Colonel Campbell's 3rd Virginia regimentin 1780 or 1781 [NARA, S.36230, M804, roll 1939, frame 1028 of 1351; https://www.fold3.com/image/27236218]. Hewas head of an Alexandria household of 3 "free colored" in 1820. Obediah Plumly was listed in the Pay Roll of the 3rd GeorgiaBattalion commanded by Lieutenant John McIntosh from 1 November 1779 to 1 February 1780[NARA, M246, roll 32, frame 65 of 117; https://www.fold3.com/image/7661921].He enlisted in the Revolution as a substitute for 18 months while resident in New KentCounty on 6 June 1782 and was sized on 26 June: age 20, 5'6-3/4" high, yellowcomplexion, born in New Kent County [The Chesterfield Supplement or Size Roll ofTroops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p. 61)]. He washead of a Northampton County, North Carolina, household of 7 "other free" in1790 [NC:76], 11 in 1800 [NC:469] and 3 in 1810 [NC:739]. Thomas Poe was presented by the York County court on 17 December 1764for failing to list his wife as a tithable, and on 18 June 1787 the court discharged himfrom paying taxes, probably due to old age [Judgments & Orders 1746-52, 473; 1759-63,298, 312; 1763-5, 320; 1772-4, 437; 1784-7, 468]. He and his wife Sarah Pow, "freeMulattas," registered the ___ 1766 birth of their son Thomas in Bruton Parish [BrutonParish Register, 30]. He was taxable in York County on 2 tithables, 3 horses and 9 cattlein 1782, 2 horses and 6 cattle in 1785, 2 tithables in 1786, and exempt from personal taxfrom 1788 to 1792 when he was taxable on 2 horses [PPTL, 1782-1841, frames 69, 92, 109,131, 143, 164, 184]. He received bounty land for serving three years as a soldier in the 1stVirginia State Regiment based on the testimony of Colonel J. Allison of James City Countyand the certificate of Benjamin C. Waller, C.C, a justice of York County that Thomas hadmade oath before him that he had never before proved or claimed his right for the service[Revolutionary Bounty Warrants, Poe, Thomas, 1780, Digital Collections, LVA]. Robert Randall, "a free black man," applied for a pension inHanover, Grafton County, New Hampshire, on 2 May 1818 for service in the RevolutionaryWar. He stated that he enlisted in Fairfax County, Virginia, under Lieutenant Rogers whobrought him to Rhode Island where he joined the regiment under Colonel Patterson. Hiswidow Hannah Randall applied for benefits on 13 May 1820, stating that she had sons James(15) and Edward (12) at home and two children who lived at a distance from her [NARA,S.45165, M804, roll 1999, frame 808 of 957; https://www.fold3.com/image/26201642]. Joseph Ranger was a 72-year-old "man of Colour" and residentof St. John's Parish, Elizabeth City County, when he appeared in court on 25 October 1832to make a declaration to obtain a pension for his service in the Revolution. He statedthat he enlisted as a seaman in Northumberland County on board the galley Hero andthen the ship Dragon for a total of four years. He was issued 100 acres of bountyland [NARA S.7352, M804, Roll 2000, frame 1220 of 1277; https://www.fold3.com/image/27992134]. Hewas a seaman aboard the Dragon according to an affidavit by a fellow seaman aboardthe ship, John Davise, who testified for the bounty land claim of James Jennings on 7February 1834 and named five of the officers and fifty-two members of the crew[Revolutionary War Bounty Warrants, Jennings, James (p.8), Digital Collection, LVA]. Hewas taxable in Elizabeth City County from 1809 to 1815: taxable on slave in 1809 and 1810,in a list of "free negroes & mulattoes" in 1813 [PPTL 1782-1820, frames 258,271, 283, 295, 315, 334, 342]. John Rolls/ Rawls was residing in Caroline County when he was draftedinto the Revolution from Culpeper County on 17 March 1781 for 18 months. He was sized on 4May 1782: age 48, 5'3-1/4" high, black complexion [The Chesterfield Supplementor Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.75)]. He was a"Mulatto" taxable in Culpeper County from 1786 to 1802 [PPTL 1782-1802, frames157, 194, 336, 418, 435, 529, 567, 609, 693, 743, 867]. He was called John Rawls when heappeared in Shenandoah County court to apply for a pension, stating stated that heenlisted at Culpeper court house and served in the regiment of Captain Reuben Fields[NARA, S.39056, M804, Roll 2079, frame 534 of 1300; https://www.fold3.com/image/15532577]. Daniel Redcross was in the Muster Roll of Captain John Winston's 14thVirginia Regiment in the Revolution from 1777 to 1778. He died on 15 November 1778according to the 24 December 1778 muster at Middlebrook [NARA, M246, https://www.fold3.com/image/9639177; M246,Roll 113, frame 91 of 752]. See Charles Evans and John Eppsin this list. John Redcross was in the list of men in the service of the AmherstCounty Militia in 1781 [William & Mary Digital Archives, Swem Library's SpecialCollections, Cabell Papers Box 2, Folder11.pdf; https://digitalarchive.wm.edu/handle/10288/16244].His daughter Nancy married James Pinn, 27 August 1799 Amherst County bond. Jameswas head of an Amherst County household of 6 "other free" and a slave in 1810[VA:302]. John Redcross was probably related to Henry Redcross who was taxable in AmherstCounty in 1803 and a "Mulatto" taxable there in 1813 [PPTL 1782-1803, frame 594;1804-23, frame 260]. John Redcross was listed as a deserter from Captain Lang's 2nd VirginiaRegiment in the Revolutionary War [NARA, M246, Roll 96, frames 721, 726, 732 of 736; https://www.fold3.com/image/10082925]. Heapparently returned, completed his service, was discharged, and received bounty landwarrant no. 4748 for three years service in the State Line which he assigned to JonesAllen on 15 July 1783 [Revolutionary War Bounty Warrants, Digital Collections, LVA]. Hewas head of a York County household of 10 "other free" in 1810 [VA:882]. John Redman was taxable in the western district of Hardy County,counted in the "list of Free Negroes & Molattoes" from 1801 to 1813 [PPTL1786-1806, frames 348, 357, 396-7, 459-60; 1807-1850, frame 183, 256]. He made adeclaration in Hardy County court to obtain a pension for his services in the Revolution,stating that he enlisted in Winchester, Virginia [NARA, W.5691, M805, Roll 679, frame0611; https://www.fold3.com/image/15171417]. Richard Redman enlisted in the Revolution from Fauquier County for 18months on 20 September 1780 and was sized about the same time: age 21, 5'4-1/2"high, a planter, born in Fauquier County, yellow complexion [Register &description of Noncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.54)]. He wastaxable in the western district of Hardy County in a "list of Free Negroes &Mulattoes" from 1809 to 1816 [PPTL 1786-1806, frames 471; 1807-1850, frames 57, 104,166, 183, 266, 328, 343]. He enlisted about 1780 at Fauquier courthouse [NARA, W.5691,M805, Roll 679, frame 0630; https://www.fold3.com/image/15171420].He was head of a Hardy County household of 2 "free colored" in 1830. Abram Reed was a "free man of Colour by birth" who had alwayslived in Nansemond County and was about seventy-nine years old on 13 May 1833 when heapplied for a pension for his service in the militia digging embankments at Portsmouthduring the Revolution [NARA, S.7364, M805, Roll 678, frame 0148; https://www.fold3.com/image/14120863]. Ameriah Reed applied for a pension for his service in the Revolution,stating the he enlisted in 1778 and had always lived in Nansemond County [NARA, R.8627,M805, Roll 678, frame 0154; https://www.fold3.com/image/14120943].He was a "FN" taxable in Nansemond County in 1815 [PPTL, 1815-37, frame 26]. Amos Reed was a 75-year-old "free man of Colour by birth" whoapplied for a pension in Nansemond County on 13 May 1833 for his service in the Revolution[NARA, R.8628, M805, Roll 678, frame 0166; https://www.fold3.com/image/14121021]. Clement Reed was the "mullatoe" son of Jane Reed who wasbound out by the Southampton County court on 13 December 1759 [Orders 1759-63, 11]. Heenlisted in the Revolution for 3 years on 9 January 1777 and was in the muster of CaptainPeter Jones' Company of the 14th Virginia Regiment, sick at Lancaster inFebruary 1778, and in the muster of the 5th and 11th Regiment inJuly 1779 [NARA, M246, roll 102, frame 683 of 774; roll 112, frames 350, 403 of 826; https://www.fold3.com/image/9946602]. Raymond Reed was a "mullatto" child bound out by theSouthampton County court on 11 May 1758 [Orders 1754-9, 434]. He enlisted in theRevolution for 3 years and was on the pay roll of Captain Thomas Edmunds' Company of the15th Virginia Battalion from June 1777 to March 1778 [NARA, M246, roll 113,frames 212, 224, 226, 237, 243 of 752; https://www.fold3.com/image/9640342]. Wilmoth Rich was ordered bound by the churchwardens of North FarnhamParish, Richmond County, in May 1749 [King, Register of North Farnham Parish, 157;Orders 1746-52, 161]. He was probably identical to Willm Rich who receivedbounty land based on his discharge on 1 March 1780 from Major Charles Magill for servingthree years [Revolutionary War Bounty Warrants, Rich, William, Digital Collections, LVA].He received his final pay on 6 August 1783 [NARA, M881, Roll 1095, frame 327 of 2014; https://www.fold3.com/image/286702521].William was head of a Lancaster County household of 5 "Blacks" in 1783 [VA:55]. Godfrey Richardson enlisted in the Revolution from Stafford County for18 months on 1 August 1780: age 39, 5'6" high, a blacksmith, born in Essex County[Register & description of Noncommissioned officers & Privates, LVA accession no.24296, by http://revwarapps.org/b69.pdf(p.30)]. He received his final pay of 36 pounds on 23 July 1783 [NARA, M881, Roll 1095,frame 353 of 2014]. He was entitled to bounty land [Brumbaugh, Revolutionary WarRecords, 263]. Charles Riley was a "free Negro" taxable in Middlesex County,Virginia, from 1801 to 1819 [PPTL 1782-1819, frames 197, 217, 225, 272, 282, 313, 322,343]. He was a "coloured man," aged about eighty-five, who applied for a pensionfor his services in the Revolution. He stated that he was a resident of Middlesex Countywhen he enlisted, served from January 1780 to 1 November 1781, was sometimes sent onexpress between the troops in Middlesex, Gloucester, and Caroline counties, sometimes sentout upon foraging service and once helped guard a captured British vessel [NARA, R.8824,Roll 2048, frame 812 of 1496; https://www.fold3.com/image/1/16183885]. Anthony Roberts was called "Anthony Roberds Mulatto" when hispayment of 5 shillings was entered in the account of the York County estate of John Peterswhich was recorded in court on 15 September 1760 [W&I 21:20]. He was listed in themuster of Captain John Camp's Company of the 1st State Regiment commanded byColonel George Gibson on 12 November 1777: enlisted for 3 years, and in the payroll ofCaptain Charles Ewell's Company on May 1779: listed next to Anthony Peters [NARA,M-246, roll 94, frames 67, 418, 671, 677, of 1421; see ancestry.com or fold3.com]. On 22April 1783 he received a certificate from Captain Ab. Crump that he had served sinceJanuary 1777 until his discharge [Revolutionary War Bounty Warrants, Roberts, Anthony,Digital Collection, LVA]. Godfrey Roberts was taxable in York County from 1788 to 1814: a"FN" in 1813 and 1814 [PPTL, 1782-1841, frames 144, 164, 195, 212, 247, 267,288, 318, 342, 367, 394, 411] and head of a York County household of 9 "otherfree" in 1810 [VA:881]. He was deceased on 21 September 1833 when Anselm Bailey ofHenrico County testified that Godfrey enlisted in the Revolution under Colonel Diggs forthree years and served under Thomas Meriwether [Revolutionary War Rejected Claims,Roberts, Godfrey, Digital Collections, LVA]. Godfrey was listed as a landsman on CaptainElliott's pay roll for the galley Safeguard from 1 March 1777 to 16 June 1777 andas a seaman entitled to bounty land for three years service [Brumbaugh, RevolutionaryWar Records, Virginia, 28, 71]. Hezekiah Roberts was head of a St. George Parish, Accomack Countyhousehold of 3 "other free" in 1800 (called Kiah) [Virginia Genealogist2:160]. He received bounty land in 1784 based on his service of three years and dischargefrom Colonel W. Brent in May 1780 [Revolutionary War Bounty Warrants, Roberts, Hezekiah,Digital Collections, LVA]. John Roberts was drafted from Accomack county on 25 January 1782 toserve in the Revolution for 18 months and sized on 4 May 1782: age 30, 5'3" high,black complexion, born in Accomack County [The Chesterfield Supplement or Size Roll ofTroops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.75)]. David Robertson enlisted for 18 months on 22 September 1780: age 19,5'7-1/2" high, a planter, born in Dosset (Dorchester County), Maryland, residence:Middlesex County, yellow complexion [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.54)]. He was onthe muster until May 1783 and received 100 acres [NARA, M881, Roll 1088, frames 1321-6 of1808]. Jonathan Ross served as a fifer in the Revolution. Samuel Fergusonreceived his final pay of 61 pounds on 11 October 1784 [NARA, M881, Roll 1095, frame 680of 2014; https://www.fold3.com/image/23624799].He was a "Mulatto" taxable on a horse in Culpeper County from 1782 to 1802 [PPTL1782-1802, frames 23, 83, 195, 336, 417, 496, 609, 693, 823, 867]. Reuben Ross was on the pay roll of Captain Richard Stephen's Company ofthe 10th Virginia Regiment commanded by Colonel Edward Stephens from 28 Marchto 1 June 1777 [NARA, M246, roll 108, frame 785 of 1044; https://www.fold3.com/image/9098429]. Hemarried Sally Terrel, 25 October 1791 Culpeper County bond. On 3 June 1799 CatherineTearel (Terrell), George Tearel, Reuben Ross and his wife Sally, and Jonathan Ross and hiswife Eleanor sold two lots in the town of Stevensburg which was probably land inheritedfrom his father-in-law [DB 468]. He was a "Mulatto" taxable in Culpeper Countyfrom 1782 to 1802 [PPTL 1782-1802, frames 23, 83, 195, 336, 417, 496, 609, 693, 823, 867]and a "F. Mo." head of a Culpeper County household of 9 "other free"and a white woman in 1810 [VA:68]. He may have been the husband of Siby Ross of CulpeperCounty who was the wife of a soldier who received payment for her support on 7 June 1779miles[Creel, Selected Virginia Revolutionary War Records, III:119, citing Auditors'Account II:334]. Peter Rouse, a "free man of colour," was about fifty sevenyears old on 4 November 1818 when he applied (signing) for a pension in Bedford County,Pennsylvania. He stated that he enlisted in the 2nd Virginia Regiment under CaptainWilliam Campbell in Dinwiddie County, Virginia, in 1778. His application for a pensionincluded two passes dated 27 April 1807: Peter Rouse is a free man, that his parents& relations resided in this County. That I knew him in the capacity of a soldier inthe regiment commanded by Colo George Gibson. J Nicholas and one fromWilliam Campbell of Orange County, Virginia on 15 September 1807: he and his parentsalso were born free. He was described as a "yellow man" [NARA, S.23880,M805, Roll 706, frame 0545; https://www.fold3.com/image/15535547].He was head of a Northampton County, North Carolina household of 9 "other free"in 1800 [NC:473]. John Rowe, a "free man of Colour," made a declaration inBotetourt County court to obtain a pension for his services in the Revolution. He statedthat he enlisted in 1778 with Colonel Fabeger in the 2nd Regiment in New Jersey [NARA,S.39045, M804, Roll 2072, frame 0209; https://www.fold3.com/image/14131371].He was head of a Fluvanna County, Virginia household of 1 "other free" in 1810[VA:478]. He registered in Nottoway County on 5 November 1818 and again in BotetourtCounty on 13 March 1820: 58 years, Black Colour, 5 feet 8 inches [Free NegroesRegistered in the Clerks Office of Botetourt County, no.29]. George Russell appeared in Smith County, Tennessee, on 15 August 1820to apply for a pension for his services in the Revolution. He served in the 15thVirginia Regiment for a year and nine months. He was a "colored man" who wasborn in Brunswick County, Virginia and returned there after his service in the Spring of1779 [NARA, S.39059, M804, Roll frame 54 of 829; https://www.fold3.com/image/14067393]. Hewas head of a Wake County, North Carolina household of 11 "other free" in 1790[NC:103] and 4 in 1800 [NC:791]. Samuel Russell enlisted in the Revolution for 18 months from LoudounCounty on 23 September 1780: age 19, 5'2-1/2" high, a planter, born in BerkeleyCounty, hair dark brown, eyes gray, complexion black, Deserted. Reg. 8 [Register &description of Noncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p54)]. He producedan affidavit in Rockbridge County on 6 July 1818 that he enlisted in the Revolution on 1September 1780 and served 18 months, and he appeared in Rockbridge County court to make asecond deposition, stating that he served under Captains Peyton, Scott & Anderson,Colonel Davis and General Baron Steuben for 18 months in the 3rd VirginiaRegiment in 1780 and 1781 [NARA, W.26423, M804, roll 2101, frame 271 of 829; https://www.fold3.com/image/1/14068041]. John Saunders enlisted in the Revolution for 18 months as a substitutewhile resident in Henrico county on 16 April 1781 and was sized eleven days later on 27April: age 16, 5'1-1/2" high, black complexion, a farmer, born in Hanover County[The Chesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVAaccession no. 23816, by http://revwarapps.org/b81.pdf].He was head of a Henrico County household of 3 "other free" in 1810 [VA:980]. William Santy/ Santee took the oath of allegiance in Sussex County,Virginia, on 24 November 1777 [Tithables, 1753-1782, frame 824, LVA microfilm no. 90]. Heenlisted as an "artifiler" (artificer?) with Captain Lawrence Rowse for threeyears on 31 October 1777 and served until his discharge [Revolutionary War BountyWarrants; Santee, William, Digital Collection, LVA]. He married Mazy Blizzard, 7February 1786 Sussex County, Virginia bond. He was taxable in St. Andrew's Parish,Greensville County, from 1792 to 1794 [PPTL, 1782-1830, frames 149, 156, 172] and was inthe "List of Free Negroes & Mulattoes" for Sussex County from 1804 to 1806:with (wife) Mason Santy and children Betsy and Lucy [List of Free Negroes & Mulattoes,1801-1812, frames 17, 23, 32, LVA microfilm no. 221]. Drury Scott, "mulattoe" son of Nanny Scott, was bound as anapprentice blacksmith on 27 April 1767 in Southam Parish, Cumberland County (which becamePowhatan County in 1777) [Orders 1764-7, 459]. He was taxable in the southern district ofBedford County from 1800 to 1809: called a "free N" in 1807 [PPTL 1782-1805,frames 463, 479, 496, 531, 658; 1806-16, frames 30, 100, 153, 219, 288, 402, 469]. He wasa "free man of colour" who appeared in Clarke County, Kentucky court to make adeclaration to obtain a pension for service in the Revolution. He stated that he enlistedin Powhatan County for three years in the 10th Regiment. He was a rough carpenter with noone in his family but his wife who was a slave [NARA, S.35644, M804, Roll 2135, frame 994of 1004; https://www.fold3.com/image/1/14186355]. Jesse Scott registered in Petersburg on 16 August 1794: a lightMulatto man five feet six & 1/2 inches high who served as a Soldier & a free manduring the American Revolution about thirty four years old [Register of Free Negroes1794-1819, no. 9]. John Scott, a "person of color," or "a free blackman," received bounty land for his service in the Revolution in the 10thVirginia Regiment commanded by Captain Thomas Posey which he sold to Charles Jones ofPrince Edward County, Virginia. He was in Clement County, Ohio, on 2 November 1809 when heappointed an attorney to receive his warrant. He was in Hamilton Township, Warwick County,Ohio, when he made a declaration to obtain a pension [NARA, S.46522, roll 2137, frame 805of 1207 and https://www.fold3.com/image/16237261]. John Scott, the "mulattoe" son of Nanny Scott, was bound asan apprentice blacksmith to Robert Moore in Cumberland County, Virginia court on 27 April1767 [Orders 1764-7, 459]. He may have been the John Scott who was a soldier that died inthe service of the state according to testimony of (his mother?) Nanny Scott and(brother?) Andrew Scott in Henrico County court on 4 February 1788 [Orders 1787-9, 169].Drury Scott and Nanny Scott testified in Henrico County court on 4 February 1788 that AxomScott was the legal representative of John Scott, a soldier who died in the service of thestate [Orders 1787-9, 169; 1789-91, 184, 417, 430]. Littleberry Scott enlisted as a substitute in the Revolution for thelength of the war while resident in Henrico County on 28 March 1781 and was sized on 27April the same year: age 18, 5-2-1/2" high, yellow complexion, a farmer, born inCharles City County [The Chesterfield Supplement or Size Roll of Troops atChesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.45)]. CaptainStoakley received his final pay of 17 pounds on 9 August 1783 [NARA, M881, Roll 1095,frame 993 of 2014; https://www.fold3.com/image/286702864.He registered in Petersburg on 2 June 1801: a light brown Mulatto man, five feet fourinches high, forty years old, born free & raised in Charles City County [Registerof Free Negroes 1794-1819, no. 256]. Nicholas Scott was a "free Mulatto man" living in HalifaxCounty, Virginia, on 6 May 1758 when he was tried for having shot and killed John Herringwith Jacob Cogar as his accomplice. He was sent to Williamsburg for further trial where hewas reprieved by the Governor but ordered to leave Virginia [Pleas 2:330, 336, 452, 471].He may have been the Nicholas Scott who enlisted in the Revolution while resident inCharles City County for 18 months on 22 September 1780: age 52, 5'4-1/2" high, asailor, born in Henrico County, yellow complexion [Register & description ofNoncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.38)]. William Scott enlisted in the Revolution for the length of the warwhile resident in Dinwiddie County, Virginia, probably in September 1780 (no date butdates on either side of him are in September 1780) and was sized on 1 March 1781: age28, 5'6-1/2" high, a carpenter, born in Charlestown, Bk Hair, Blk Eyes, YellowComplexion [Register & description of Noncommissioned officers & Privates, LVAaccession no. 24296, by http://revwarapps.org/b69.pdf(p.60)]. He registered in Petersburg on 16 August 1794: a light Mulatto man five feetsix inches high, about forty one years old, who served in the American Army during theRevolution [Register of Free Negroes 1794-1819, no. 10]. Thomas Shaw enlisted for 18 months as a substitute in Culpeper Countyin September 1780: age 40, 5'4-3/4" high, complexion all Blk, a planter, residenceCulpeper County, born in Stafford County [The Chesterfield Supplement or Size Roll ofTroops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.29]. John Simmons enlisted in the Revolution for 18 months while resident inCaroline County on 20 September 1780: age 45, 6'2-1/2" high, a carpenter, born inEssex County, yellow complexion [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.77)]. Randolph Sly enlisted for 18 months on 23 September 1780: age 25,5'6-3/4" high, a planter, born in Caroline County, Black complexion. Enlisted for thewar, but received no bounty. Deserted [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.60)]. He wasapparently identical to Randall Shly who enlisted in the 2nd Maryland Regimenton 22 April 1782 (though his height is quite different): residence: Virginia, age 24,5'10" height, complexion: Negro, paid 8 pounds bounty [NARA, M246, roll 34, frame434 of 587; https://www.fold3.com/image/12007228]. Charles Smith, of Henrico County, deserted from Captain Pope's commandin Williamsburg about ten days previous, according to an ad offering $20 reward on 1August 1777, and describing him as: a stout well formed Mulatto, about 5 feet 10 incheshigh [Virginia Gazette (Dixon & Hunter), p. 8, col. 1]. Elijah Smith enlisted as a substitute in the Revolution for 18 monthsfrom Norfolk County on 15 August 1780 and was sized on 5 April 1781: age 55,5'4-1/4" high, black complexion, Indian features, a farmer, born in Norfolk County[The Chesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVAaccession no. 23816, by http://revwarapps.org/b81.pdf(p.29)]. He was a "Free Black" head of a household of 8 "other free"Princess Anne County in 1810 [VA:475]. James Smith enlisted as a substitute in the Revolution from BedfordCounty in February 1778 and was sized on 5 April 1781: age 35, 5'9" high, blackcomplexion, right eye out, blacksmith, born in Prince George County [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(p.29)]. James Smith was a "mulatto" from Halifax County, Virginia,who was one of the deserters from Captain Shem's 2d Georgia Battalion who wereoffered a free pardon if they returned to duty, according to the 28 November 1777 issue ofthe Virginia Gazette [(Purdie), p.3, col 1]. Joseph Smith enlisted in the Revolution from Dinwiddie County on 6 June1782 and was sized on 26 June: age 25, 5'7-3/4" high, yellow complexion, born inPrince George County [The Chesterfield Supplement or Size Roll of Troops atChesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.113)]. Lewis Smith enlisted as a substitute from Dinwiddie County for 18months on 6 June 1782 and was sized on 26 June: age 22, 5'6-3/4" high, blackcomplexion, a planter, born in Prince George County [The Chesterfield Supplement orSize Roll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.113)]. He was a"free man of Colour" who was living in Dinwiddie County when he made adeclaration in court to obtain a pension for service in the Revolution. He stated that hewas born in Prince George County and removed to Dinwiddie County just before the war andresided there ever since. He enlisted in 1779 as a bowman for Captain Covington [NARA,S.6112, M804, roll 2226, frame 169 https://www.fold3.com/image/16878961].He was a "free Black" taxable in Petersburg in 1813 [PPTL 1800-1833, frame 413]. William Smith, a Creole born in Barbados, and Daniel Davis, "amulatto," born in Lancaster County, enlisted for the war and deserted from the ship Gloucesternear Warwick according to an advertisement in the 2 August 1780 issue of the VirginiaGazette [Virginia Genealogist 4:136]. Daniel Davis was listed as a privateaboard the ship Dragon on 2 September 1779 and a seaman who served for threeyears and was entitled to bounty land [Brumbaugh, Revolutionary War Records, Virginia,8, 68]. William Smothers enlisted in the Revolution while residing in PowhatanCounty for the length of the war and was sized on 8 March 1782: age 19, 5'3-1/2"high, black hair, yellow eyes, black complexion, born in Albemarle County [TheChesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVA accessionno. 23816, by http://revwarapps.org/b81.pdf(p.73)]. He was taxable in Powhatan County from 1793 to 1804, called a "Mo"in 1793 and 1803 [PPTL, 1787-1825, frames 98, 123, 111, 138, 170, 193, 230, 266, 282]. Heappeared in Cumberland County, Virginia court to apply for a pension for his services inthe Revolution, stating that he enlisted in 1781 in Captain Stephen Southall's VirginiaRegiment commanded by Colonel Charles Harrison and served until the close of the war[NARA, S.38375, M804, roll 2238, frame 588; https://www.fold3.com/image/17371111]. Edward Sorrell was 79 years old when he applied for a Revolutionary Warpension in Northumberland County court on 14 August 1832. He resided in WestmorelandCounty when he enlisted [NARA, W.26493, M804, Roll 2246, frame 0911 (frame 925 of 1319 onancestry.com); https://www.fold3.com/image/17117544].He was a "free mulatto" head of a Northumberland County household of 10"other free" in 1810 [VA:996]. James Sorrell was head of a Northumberland County household of 6"Black" persons in 1782 [VA:37]. On 15 October 1783 Captain Thomas received hispay of £91.10.10 for his service as a gunner's mate in the Virginia Navy [Creel, SelectedVirginia Revolutionary War Records, I:108]. In 1833 his heirs applied for bounty landfor his services in the Navy and included his discharge papers from Captain John Thomaswho certified that James enlisted in the Navy on 10 January 1777 as a gunner's mate forthree years, discharged his duty faithfully, and was discharged on 10 January 1780[Revolutionary War Bounty Warrants, Sorrell, James, 1783, Digital Collections, LVA]. (Hisbrother?) Edward Sorrell was eighty years old on 17 May 1833 when he testified that Jameshad enlisted in the galley Hero under Captain John Thomas in 1776 and latertransferred to the ship Tartar. The claim was rejected [Revolutionary War RejectedClaims, Sorrell, James, 1834, Digital Collections, LVA]. Thomas Sorrell was listed among the "Free Molattoes" livingon Thomas Rowand's land in Westmoreland County in 1801 [Virginia Genealogist31:41]. He enlisted in the Revolution in 1780 under Captain Thomas Downing ofNorthumberland County, was marched to Hillsborough, then to South Carolina, marched toRichmond 18 months later to complete his service, and then returned to NorthumberlandCounty [NARA, S.6137, M804, Roll 2246, frame 0992 (frame 1003of 1319 on ancestry.com); https://www.fold3.com/image/17117917]. Abel Spriggs and Thomas Wood were "mulattoes" listed amongthe deserters from the ship Dragon who were allowed until 20 July 1779 to returnwithout punishment according to the 3 July 1779 issue of the Virginia Gazette[Dixon's edition, p. 3, col. 2]. They apparently returned since Abm Sprigg andThomas Wood were seaman aboard the Dragon according to an affidavit by a fellowseaman aboard the ship, John Davis, who testified for the bounty land claim of JamesJennings on 7 February 1834 and named five of the officers and fifty-two members of thecrew who served faithfully for three years and were discharged at the Chickahominy ShipYard [Revolutionary War Bounty Warrants, Jennings, James (p.8), Digital Collection, LVA]. Simon Stephens was a resident of Accomack County who was a cook andseaman aboard the Accomac during the Revolution according to the application of hisand Stephen Stephens' heirs for bounty land. Their application included the certificatesfor their final pay on 27 April 1785. Simon's name also appears as a cook on board the Accomacin the state navy records. Simon's heir Simon Stephens received bounty land warrant no.7376 in 1833 [Brumbaugh, Revolutionary War Records, 376; Revolutionary War BountyLand Warrants; Stevens, Simon; Powell, Solomon; Digital Collections, LVA]. Stephen Stephens was a seaman in the state navy during the Revolution.His heir Stephen Stephens received bounty land warrant no. 7376-7 [Brumbaugh, RevolutionaryWar Record, 313, 376; Revolutionary War Bounty Land Warrants, Stevens, Simon, DigitalCollections, LVA]. Barnett Stewart was head of a Chatham County, North Carolina householdof 5 "other free" in 1810 [NC:200] and head of a Sumner County, Tennesseehousehold of 10 "free colored" in 1820. He was "a free man of Colour"who was drafted in 1776 from Brunswick County, Virginia, where he was born and raised. Heserved as a cook [NARA, S.1727, M804, Roll 2289, frame 820 of 1236; https://www.fold3.com/image/18359714]. Edward Stewart enlisted as a substitute in the Revolution in DinwiddieCounty for 18 months on 6 June 1782 and was sized on 26 June: age 23, 5'11-1/4"high, yellow complexion, a planter, born in Chesterfield County [Register &description of Noncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.68)]. Heobtained a certificate of freedom in Chesterfield County on 11 June 1810: forty eightyears old, yellow complexion, born free [Register of Free Negroes 1804-53, no. 131]. Edward Stewart enlisted in the Revolution in Amelia County for 18months on 11 September 1780: age 15, 5'3-1/2" high, a planter, born inChesterfield County, yellow complexion [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.68)]. Hereceived his final pay of 36 pounds on 21 June 1783 [NARA, M881, Roll 1095, frame 1807 of2014]. Jack Stewart, a "mulatto," was listed among 7 desertersdrafted out of Prince George County, for whom a reward was offered by Ensign Benjamin Greyin the 28 November 1777 issue of the Virginia Gazette [Virginia Gazette(Purdie edition), p. 3, col. 3; also on http://www.accessible.com].He was a "Mulatto" taxable in Chesterfield County on a tithe and three horsesfrom 1788 to 1807 [PPTL, 1786-1811, frames 73, 91, 148, 166, 206, 253, 286, 360, 508, 545,585, 622, 717]. John Stewart enlisted as a substitute in the Revolution from DinwiddieCounty for 18 months on 6 June 1782 and was sized on 26 June: age 24, 5'11-1/4"high, yellow complexion, a planter, born in Prince George County [Register &description of Noncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.68)]. He was a"Mulo" taxable in Powhatan County from 1787 to 1810 [PPTL, 1787-1825,frames 10, 38, 68, 97, 124, 151, 193, 245, 283, 351, 370, 386] and a "FreeBlack" head of a Powhatan County household of 26 "other free" and 3 slavesin 1810 [VA:2]. Jordan Stewart was taxable in his father William Stewart's MecklenburgCounty household in 1790 [PPTL, 1782-1805, frame 329], head of a Chatham County householdof 8 "other free" in 1810 [NC:193]. He appeared in Wake County, North Carolinacourt and applied for a pension for his services in the Revolution, stating that he wasborn in Dinwiddie County, moved to Mecklenburg County, Virginia, where he joined themilitia at the age of 26 years on 4 February 1780 and served for seven months. He wasmarched to within 20 or 30 miles of Guilford Court House where he met his father WilliamStewart, a soldier who was returning with a great many others after the Battle of GuilfordCourt House. He had lived in Wake County since the war [NARA, R.10160, M804, roll 2291,frame 715 of 945; https://www.fold3.com/image/18358007]. Nathan Stewart enlisted in the Revolution in Caroline County on 20March 1781 and was sized on 18 May: age 34, 5'8-1/2" high, black complexion,Black, born in Jamaica [The Chesterfield Supplement or Size Roll of Troops atChesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.45)]. Samuel Stewart was taxable in Surry County from 1783 to 1816: called a"FN" in 1809, listed with 2 "free Negroes & Mulattoes above the age of16" in 1813 [PPTL, 1782-90, frames 368, 398; 1791-1816, 17, 169, 271, 384, 462, 574,616, 657, 757, 866] and head of a Surry County household of 6 "free colored" in1830. He was a "Free Negroe" who appeared in Surry County court to apply for apension for his services in the Revolution, stating that he enlisted in Brunswick County,Virginia, in the 4th Virginia Regiment from February 1777 to February 1779[NARA, W.7220, M804, Roll 2292, frame 280 of 875; https://www.fold3.com/image/18485949]. Thomas Stewart, born about 1742 in Mecklenburg County, Virginia,enlisted in Captain Dawson's Company in Lunenburg County under General Gibson and was atValley Forge and Guilford Courthouse [NARA, W.4594, M805, Roll 772, frame 69 and M804,Roll 2289, frame 374 of 1236; https://www.fold3.com/image/18359225].He was called "Thomas Stewart a Dark Man" by the 17 September 1792 PersonCounty, North Carolina court when the court exempted him from payment of poll tax [Minutes1792-6]. He was head of a Person County household of 7 "other free" in 1800[NC:598] and 11 in 1810. Thomas Tann and his wife Sarah Tan were "free mulattos" whorecorded the birth of their son Thomas in Bruton Parish, James City County, in 1766[Bruton Parish Register, 28]. He enlisted for three years in Isle of Wight County on 26December 1776 and was listed as deceased in the 1 July 1777 muster of Captain ThomasEdmunds' Company in the 15th Virginia Battalion [NARA, M246, roll 110, frame 285 of 768;roll 113, frame 189; https://www.fold3.com/image/9639784;https://www.fold3.com/image/9952883]. James Tate (Teete) was a "Molatto" farmer livingwith (his wife?) Sarah Teet and children in Westmoreland County in 1801 and head of aWestmoreland County household of 7 "free colored" in 1820. He was about 91 yearsold the next September when he appeared in Westmoreland County court on 28 January 1833for a pension for his service in the Revolution. He was called into service in the militiain Westmoreland County under Captain James Muse to defend against the British invasion bysmall vessels at Pope's Creek [NARA, M804, S.7696, Roll 2355, frame 283 of 607, Teete,James; https://www.fold3.com/image/18352288]. Jesse Tate entered the service on the galley Dragon on 10September 1777 and was paid on 20 January 1779. He was listed as one of the crew of the Dragonwhich was waiting for provisions on 2 September 1779, listed as entitled to bounty land,but had not received it by 23 November 1834 [Brumbaugh, Revolutionary War Records,8, 13, 71, 217]. He was head of a Richmond County household of 8 "other free" in1810 [VA:395]. Jacob Teague was head of an Accomack County household of 7 "otherfree" in St. George's Parish in 1800 [Virginia Genealogist 2:164] and 6"other free" in 1810 [VA:65]. He was a "man of color" who appeared inAccomack County court to apply for a pension for his service in the Revolution on 2 August1820. He enlisted in the 11th Virginia Regiment under Captain Thomas Parker[NARA, S.41235, M804, Roll, 2354, frame 204 of 1099 https://www.fold3.com/image/18334056]. Buckner Thomas was a "man of Colour" who resided in NottowayCounty when he appeared there in court to make a declaration to obtain a pension for hisservice in the Revolution. He stated that he enlisted in Dinwiddie County in September1777 and served for 3 years [NARA, S.41248, M804, Roll 2367, frame 416 of 858; https://www.fold3.com/image/18729500]. Hewas in the muster of Captain Peter Jones's Company of the 10th VirginiaRegiment from February to August 1779 with Isham Valentine [NARA, M246, Roll 109,frame 87, 102 of 795; https://www.fold3.com/image/10067205;S.41248, M804, Roll 2367, frame 416 of 853; https://www.fold3.com/image/18729500].He was a "Black" tithable in Nottoway County from 1791 to 1812 (called BuckThomas) [PPTL 1789-1822]. James Thomas, a "Colored man," enlisted in Norfolk County andserved for 3 years as a boatswain aboard the brig Northampton in the Revolution.James Barron described him as: a fellow of daring and though a man of color wasrespected by all the officers who served with him. In 1840 Nancy Bell, his soleheir, received two land warrants of 1,333 acres each for his services [Thomas, James,1840, Revolutionary War Bounty Warrants, Digital Collection, LVA]. John Thomas was drafted into the Revolution for the length of the warfrom Caroline County on 26 March 1781 and was sized on 14 May 1781: age 30,5'11-1/2" high, yellow complexion, a shoemaker, born in Prince George County [TheChesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVA accessionno. 23816, by http://revwarapps.org/b81.pdf(p.51)]. William Thomas enlisted in the Revolution for 18 months while residentin Charles City County on 22 September 1780: age 21, 5'7" high, a planter, yellowcomplexion, born in Charles City County [Register & description of Noncommissionedofficers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.39)]. He wastaxable in Upper Westover Precinct of Charles City County in 1784, taxable on 2 horsesfrom 1788 to 1793, a "Mulattoe" taxable in 1813 and 1814 [PPTL, 1788-1814] andhead of a household of 3 "free colored" in 1820. He appeared in Charles CityCounty court to apply for a pension for his service in the Revolution, stating that heenlisted at Charles City court house in 1777 and was at Valley Forge under the companycommanded by Lieutenant Carrol Minnis of the 1st Virginia Regiment. He wasdischarged in 1779 and reenlisted for 18 months in Charles City County just prior to thesiege of York and marched to Chesterfield Court House where he entered the companycommanded by Captain Joseph Scott for about 3 weeks when he was taken into the family ofGeneral Peter Muhlenburg and discharged in Shenandoah County [NARA, S.38435, M804, roll2372, frame 540 of 934; https://www.fold3.com/image/18338890]. Perkins Thomson, Jr., was in a list of drafts from Charles City Countywho deserted according to an ad placed in the 28 November 1777 issue of the VirginiaGazette by Lieutenant John Dudley: Perkins Thomson, jun., who is twenty five yearsof age, of a yellow complexion, a shoemaker by trade, and is lurking about a place calledFo(u)ntain's Creek in Brunswick County [Virginia Gazette (Purdie), p. 3, col.2]. He may have been related to Perkin Thompson who was taxable on 5 slaves in CharlesCity County in 1783 [PPTL, 1783]. Peter Toyer enlisted in the Revolution as a substitute for 18 monthswhile resident in Gloucester County in August 1780 and was sized in 1781: age 19,5'2" high, black complexion, a farmer, born in Gloucester County [TheChesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVA accessionno. 23816, by http://revwarapps.org/b81.pdf(p.31)]. Major Poulson received his final pay of 34 pounds for his service in theRevolution on 26 June 1783 [NARA, M881, Roll 1096, frame 501 of 2087; https://www.fold3.com/image/286702883]. George Tyler enlisted in the in the Revolution as a substitute inGoochland County for 18 months on 13 September 1780: age 23, 5'6-1/2" high, blackcomplexion, some of his fingers off, a planter or waiter (in another list), born inLouisa County [The Chesterfield Supplement or Size Roll of Troops at ChesterfieldCourt House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.31) and http://revwarapps.org/b69.pdf(p.39)]. Thomas Aslin received his final pay of 35 pounds on 27 September 1783 [NARA,M881, Roll 1096, frame 687 of 2087; https://www.fold3.com/image/286702885].He was taxable in the upper district of Goochland County from 1787 to 1815: a"Mulatto" planter near Charles Watkins' Shop in 1804, living on Joseph Woodson'sland in 1811, exempt in 1815 [PPTL, 1782-1809, frames 157, 184, 227, 349, 367, 626, 698;1810-32, frames 87, 270]. He was head of a Goochland County household of 3 "otherfree" in 1810 [VA:717]. He registered as a free Negro in Goochland County on 16December 1814: a free man of color about Sixty years old, about five feet six incheshigh, yellow complexion, short curled hair intermixed with grey...free born [Registerof Free Negroes, p.84, no.159]. He applied for a pension in Goochland County for 18 monthsservice in 1781 [NARA, S.41,276, M804, Roll 2432, frame 0669; https://www.fold3.com/image/19973375]. Joseph Tyler was a slave called "Indian Joe" when he sued forhis freedom from Charles Hutcherson, executor of John Thomson, in Louisa County court on13 July 1767. He was described as a "Mulatto, or Indian Man" in Gabriel Jones'company of marines in Culpeper County on 2 September 1776 when Jones advertised in the VirginiaGazette that he had recovered a silver spoon which Joseph "had (stolen) from aNegro Boy belonging to Major Carr of Louisa County" [Virginia Gazette, Dixon'sedition, p. 3, col. 2]. William Underwood, alias Wedgebare, enlisted in Culpeper County for thelength of the war in the Revolution on 19 March 1781 and was sized about a month later: WilliamWegbare, age 19, 5'2-3/4" high, yellow complexion, born in Loudoun County [TheChesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVA accessionno. 23816, by http://revwarapps.org/b81.pdf(p.35)]. William Underwood was head of a Wilkes County, North Carolina household of and 9"other free" in 1800 [NC:66]. He was head of a Haywood County household of 3"free colored" and 1 white male aged 30-40, including an 80-year-oldRevolutionary War pensioner in 1840 [NC:111]. He was called William Wedgebare aliasWilliam Underwood when he testified that he enlisted for the duration of the war on 19March 1780 in Culpeper County, Virginia [NARA, W.2292, M804, Roll 2520, frame 35 of 1387; https://www.fold3.com/image/29311044]. Anthony Valentine enlisted in the Revolution from Charles City Countyfor 18 months on 22 September 1780: age 33, 5'8" high, planter, born in CharlesCity County, black complexion [Register & description of Noncommissioned officers& Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.22)]. Charles Valentine was listed in a 13 March 1779 offer of a reward inthe Virginia Gazette for deserters from the infantry of the Virginia State GarrisonRegiment stationed near Williamsburg. The advertisement described him as: a mulatto,born in Surry County, Virginia, 28 years old, 5 feet 9 inches high, well made [Dixon'sedition, p. 2, col. 2]. He was sized at the Chesterfield County court house sometime after1 September 1780: residence: Sussex County, deserted (no age, size or complexionshown) [Register & description of Noncommissioned officers & Privates, LVAaccession no. 24296, by http://revwarapps.org/b69.pdf(p.22)]. He was head of a Brunswick County, Virginia household of a "freecolored" man over forty-five years of age in 1820 [VA:672]. Edward Valentine enlisted in the Revolution from Dinwiddie County as asubstitute on 6 June 1782 and was sized on 26 June: age 21, 5'6-1/4" high, blackcomplexion, a planter, born in Dinwiddie County [The Chesterfield Supplement or SizeRoll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.33); Eckenrode, VirginiaSoldiers of the American Revolution, II (Supplement):308, citing Revolutionary ArmyVol. I:33 at LVA]. He received $20 pay between 1782 and 1783 [NARA, M881, Roll 1096, frame721 of 2087]. Isham Valentine, born about 1766, enlisted in the Revolution fromDinwiddie County as a substitute on 6 June 1782 and was sized on 26 June: age 16,5'9" high, black complexion [The Chesterfield Supplement or Size Roll of Troopsat Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.33)]. Isham Valentine, born say 1755, enlisted in the Revolutionfor 3 years on 6 September 1777 and was listed in the payroll of Captain Peter Jones'Company in the 14th Virginia Regiment commanded by Colonel William Davis at White Plainsin 1778. Hy Williams received his final pay of 55 pounds on 20 December 1784 [NARA, M881,Roll 931, frames 1442-1489 of 1871; https://www.fold3.com/image/22609320].He applied for bounty land and received a certificate from Colonel William Davis on 15December 1784 that he had been a soldier in his regiment to the Northward, was atMiddlebrook in 1779, and was captured at Charlestown. And Colonel William Epes, an officerin Davis' regiment, certified that Isham was inducted on 12 September 1777 for three yearsand was discharged. Isham assigned his bounty land to Henry Watkins on 11 December 1784[Revolutionary War Bounty Warrants, Digital Collection, LVA]. He and his wife Caty werethe parents of Nancy Valentine who registered in Surry County on 25 May 1818: daughterof Isham Valentine & Caty his wife of Surry County free people of Colour the saidNancy Valentine is about 37 years old of a bright Complexion tolerable straight made...is5'3-1/2" high [Hudgins, Surry County Register of Free Negroes, 68]. Luke Valentine was in a list of militia marched by CaptainAdam Clements from Bedford County to the assistance of General Green in South Carolina on1 May 1781 [NARA, M246, Roll 114, frame 128 of 492; https://www.fold3.com/image/9946836],called a "free man of Colour" on 13 November 1832 when he made a declaration inCampbell County in order to obtain a pension for his services in the Revolution [NARA,S.6299, M804, Roll 2438, frame 590 of 1811; https://www.fold3.com/image/19914802].He was head of a Campbell County household of 10 "other free" in 1810 [VA:848]. Benjamin Viers was a "F. Negro" taxable in Augusta County in1797, 1798 and 1805 [PPTL 1796-1810, frames 56, 92, 421] and a "F.N." taxable inBotetourt County from 1809 to 1820 [PPTL 1787-1810, frames 620, 653; 1811-1822, frames 13,48, 90, 92, 269, 310, 356, 391, 443]. He was a "free coloured man" who enlistedin Revolutionary War service in Henry County, Virginia, in October 1775 [NARA, S.6313,M804, Roll 2459, frame 1260 of 1360; https://www.fold3.com/image/20125436].On 26 February 1787 John Henderson received his final pay for serving as a wagoner [NARA,M881, Roll 1096, frame 818 of 2087]. Robert Walden enlisted for four years as a substitute in the Revolutionfrom Dinwiddie County on 29 June 1782 and was sized the same day: age 28, 4'11"high, yellow complexion, a farmer, born in Dinwiddie County [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(p.91)]. He wascalled Robert Chavis when he was listed as a tithable in Dinwiddie County with Battand Isham Chavis in 1788, called Robert Walden in 1789 [PPTL, 1782-90 (1788 B,p.5), (1789 A, p.21)], apparently identical to Robert W. Chavers who receivedbounty land for his service in the Revolution, enlisted for 3 years on 3 June 1782according to his discharge on 2 November 1784 [Revolutionary War Bounty Warrants, Chavers,Robert W., Digital Collection, LVA]. James Wallace was living in Williamsburg on 11 July 1780 when heenlisted in the Revolution for the duration of the war: age 28, 5'3-1/4" high, aplanter, born in New Kent County, black complexion [Register & description ofNoncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.43)]. He wasabout seventy five years old on 13 August 1832 when he made a declaration in James CityCounty to obtain a pension for his services in the Revolution. "Being a Colouredman," he acted as a cook for Colonel Porterfield and guarded prisoners. He enlistedin James City County and returned there after the war [NARA, S.7834, M804, Roll 2479,frame 0558; frame 572 of 1232 (on ancestry.com); https://www.fold3.com/image/19822757]. Hewas taxable in James City County from 1786 to 1813: listed as a "Mulatto" in1805 and 1806, taxable on 2 tithables in 1806, 3 in 1809, 2 in 1810, taxable on 2tithables and a "free person of colour" (probably his wife) in 1813 [PPTL1782-99; 1800-15]. Joseph Wallace, a "free man of color," appeared in CharlesCity County on 25 April 1835 at the age of eighty and stated that he was engaged by thearmy under Lord Dunmore in James City County to subdue the Indians before the Revolution,early in the Revolution enlisted in Bedford County for three years under Captain JohnBard, then under Captain Alexander Cummings and served until the end of the war [NARA,R.11068, M804, Roll 2480, frame 53 of 1173; https://www.fold3.com/image/20354572;Revolutionary War Bounty Warrants, Digital Collections, LVA]. Abraham Warren/ Warrick was living in Frederick County when he enlisted in theRevolution and was sized about July 1782: age 39 5'4-1/2" high, blk complexion,residing Frederick County, born Loudoun county, enlisted for the war [TheChesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVA accessionno. 23816, by http://revwarapps.org/b81.pdf(p.91-2)]. General Morgan received his final pay of 87 pounds on 7 April 1783 [NARA, M881,Roll 1096, frames 1044-7 of 2087]. Moses Watkins (son-in-law of James Nickens) served as a soldier in theinfantry. On 27 February 1784 Colonel Gaskins received his final pay of 35 pounds [NARA,M881, Roll 1096, frame 1092 of 2087; https://www.fold3.com/image/23329340].He was a "Mulatto" taxable in Culpeper County from 1789 to 1794 [PPTL 1782-1802,frames 307, 338, 416, 437, 498] and a "free negro" taxable in Fauquier County in1798 [PPTL 1797-1807, frame 100]. Edward Watson enlisted in the Revolution from Caroline County on 23September 1780: age 18, 5'3" high, a farmer, born in Caroline County, yellowcomplexion [Register & description of Noncommissioned officers & Privates, LVAaccession no. 24296, by http://revwarapps.org/b69.pdf(p66)]. Aaron Weaver was head of a Lancaster County household of 3 free personsand a slave in 1783, a "F.B." taxable on a horse in the Eastern Branch Precinctof Princess Anne County from 1784 to 1815 [PPTL, 1782-89, frames 600, 682, 719; 1790-1822,frames 21, 40, 47, 69, 104, 112, 141, 179, 186, 206, 244, 252, 290, 299, 335, 347, 397,419, 431, 479, 534]. He registered in Princess Anne County on 27 September 1800: AaronWeaver & Martha Nicken were married in the county of Northumberland the 7th February1766. The above Aaron Weaver & Martha Nicken were born free [Weaver, Aaron (M):Free Negro Affidavit, 1800, African American Narrative Digital Collection, LVA]. He was a"F.B." head of a Princess Anne County household of 4 "other free" in1810 [VA:479]. He petitioned the legislature for a pension for his services in theRevolution, stating that he served as a seaman for 3 years aboard the galley Protectorand ship Tartar and was wounded. William Cassady of Northumberland County,aged 56, deposed that he served with him and witnessed Aaron being wounded. He receivedstate pension no. 442 and bounty land warrant VA 1477 [Legislative Petitions of theGeneral Assembly, 1776-1865, Accession no. 36121, Box 309, folder 62; VirginiaRevolutionary War Pension Applications, LVA, digitized]. Elijah Weaver was a "Mulatto" bound out by his"Mulatto" mother Ann Kelly on 24 May 1755 to serve Benjamin Waddy ofLancaster County for three years [LVA, chancery suit 1765-001, digitized]. John Keysreceived his final pay of 81 pounds on 11 July 1783 for his service in the Revolution[NARA, M881, Roll 1096, frame 1170 of 2087; https://www.fold3.com/image/23329624].He registered as a "free Negro" in Lancaster County on 18 July 1803: Age 66,Color dark...born free [Burkett, Lancaster County Register of Free Negroes, 1].He was a Revolutionary War veteran who died intestate in Lancaster County before 15September 1834 when his heirs Spencer Weaver, Elijah Weaver, Mary Pinn, Agatha Bell,Betsy Weaver, and Polly the wife of Armstead Nicken were named in court [Orders1834-41, p.37]. The application for his bounty warrant for Revolutionary War serviceincluded a Lancaster County affidavit by Richard Nicken, a near-neighbor of Elijah,that Elijah served on board the Dragon or Tartar for 3 years as a seaman.And it included a note that he had received 58 pounds as the balance of his full pay as aseaman on 27 October 1783 [Revolutionary War Bounty Warrants, Weaver, Elijah, DigitalCollection, LVA]. John Weaver petitioned the Lancaster County court on 19 October 1786for his freedom from Susannah Leland who was holding him in servitude until the age ofthirty-one [Orders 1786-9, 32]. He registered as a "free Negro" in LancasterCounty on 19 September 1808: Age 48, Color yellow, Height 5'3-1/4 [Burkett, LancasterCounty Register of Free Negroes, 1]. He was a Revolutionary war veteran who diedbefore 19 May 1834 when his only heir Betty Weaver was named in Lancaster County court[Orders 1834-41, 7]. Dorcas left a 23 July 1820 Lancaster County will, proved 21 Augustthe same year, naming her son Spencer Bell and grandchildren John Weaver Bell,James Bell, and Nancy Bell [WB 28:208]. John Weaver was residing in Richmond City when he enlisted in theRevolution in Northumberland County for two years on 16 June 1782 and was sized the sameday: age 25, 5'4" high, black complexion, Negro, a planter, born in LancasterCounty [The Chesterfield Supplement or Size Roll of Troops at Chesterfield CourtHouse, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.91)]. He was taxable in Portsmouth and Elizabeth River Parishes in Norfolk County,Virginia, in 1788 and 1789 and from 1796 to 1806: called a "Mulatto" in 1798,1800 and 1804; a labourer in Western Branch Precinct in a "List of Free Negroes andMulattoes" in 1801 [PPTL, 1782-1791, frames 633, 652; 1791-1812, frames 180, 235,261, 306, 364, 384, 569, 584]. He was head of a Northampton County, North Carolinahousehold of 3 "other free" in 1810 [NC:750], 5 "free colored" inHertford County in 1820 [NC:206] and 3 "free colored" in Hertford County in1830. On 13 October 1828 he made a declaration in Hertford County court, stating that heserved in the Virginia Line in a regiment that was commanded by colonels Davis, thenCambell, then Quebeck but lost his discharge in a sea wreck soon after the war. Hereceived bounty land [NARA, B.LWt.1391-100, M805, Roll 845, frame 272; https://www.fold3.com/image/28295899]. Hemay have been identical to the John Weaver who received bounty land by virtue of a voucherby Lieutenant Colonel Ed. Carrington in 1783 that John Weaver the bearer belonged to theFifth Troop in the 1st Regiment of Light Dragoons commanded by Colonel GeorgeBaylor and had leave of absence. He served for 3 years [Revolutionary War Bounty Warrants,Weaver, John, Digital Collection, LVA]. Richard Weaver was an indentured servant who ran away from RobertDudley of King and Queen County who offered a reward for his return in the 21 March 1771 VirginiaGazette, describing him as: a young Negro fellow...about 19 years of age, of ayellow complexion, and very spare, had on when he went off a grey serge coat andwaistcoat, lined with red, and a pair of leather breeches [Virginia Gazette,Rine edition, p. 4, col. 3]. He may have been the Richard Weaver who was on the MusterRoll of Captain Samuel Hawes' Company in the 2nd Virginia Regiment in July 1777and in Captain Richard Stevens Company of the 10th Virginia Regiment inNovember 1777, enlisted until February 1778 [NARA, M246, Roll 96, frame 205 of 736; Roll108, frames 755, 797, 801 of 1044; https://www.fold3.com/image/9098496].Joseph Saunders received his final pay of 64 pounds on 29 August 1786 [NARA, M881, Roll1096, frame 1179 of 2087]. Henry Welch enlisted in the Revolution from Culpeper County for 18months on 19 March 1781 and was sized about a month later: age 19, 5'3-3/4" high,yellow complexion, born in King George County [The Chesterfield Supplement or SizeRoll of Troops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.35)]. James West was head of a Fredericksburg household of 9 "otherfree" and a slave in 1810 [VA:111a]. He may have been the James West who was listedas one of the seamen aboard the galley Dragon during the Revolution, received payon 20 January 1779, was entitled to bounty land for three years service, but had notreceived the land by 7 January 1835 [Brumbaugh, Revolutionary War Records, 7, 13,72, 277, 608]. Alexander/ Sawney Whistler enlisted as a substitute for a year in theRevolution from Middlesex County on 11 February 1782 and was sized the same day: age20, 5'4-1/2" high, black complexion, a farmer, born in Middlesex County [TheChesterfield Supplement or Size Roll of Troops at Chesterfield Court House, LVA accessionno. 23816, by http://revwarapps.org/b81.pdf(p.91)]. He received a warrant for 200 acres in 1784 which he assigned to Richard Smith on30 July 179_ [NARA, BlWt. 12683, M804, Roll 2549, frame 0028; frame 42 of 1058 onancestry.com ; https://www.fold3.com/image/28019381;Revolutionary War Bounty Warrants, Whistler, Sawny, Digital Collection, LVA]. He was a"Black" taxable in the lower district of King and Queen County in 1801 [PPTL,1782-1803]. He registered in Middlesex County on 26 June 1805: born free; 40years of age; Black complexion [Register of Free Negroes 1800-60, p.15]. Benjamin Whitmore enlisted in the Revolution in Fairfax County on 22December 1782 and was sized on 8 April 1783: aged 19, 5'5-1/2" high, darkcomplexion, Mulatto, baker in Alexandria, born in Fairfax County [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(p.117)]. Charles Whitson enlisted for the war on 22 December 1782 and was sizedon 8 April 1783: age 14, 5'9-1/2" high, black complexion Mulatto, born in FairfaxCounty [The Chesterfield Supplement or Size Roll of Troops at Chesterfield CourtHouse, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.117)]. Charles Wiggins enlisted in the Revolution from Isle of Wight County,Virginia, for 18 months on 1 October 1780: age 40, 5'7-1/2" high, a farmer, bornin Isle of Wight [Register & description of Noncommissioned officers &Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.66)]. Daniel Williams, a "Colourd" man, appeared in PhiladelphiaCounty court to apply for a pension, stating that he was born in Accomack County,Virginia, where he was drafted into the army as a wagoner and had charge of a wagon andtwo horses until the end of the war. He returned home to Accomack County after the war andremained there for several years, then moved to Maryland for 13 years and came toPhiladelphia where he had resided for 27 years. On 28 April 1835 John Blake, a"Colourd man" who was about 76, testified that he was born in Accomack Countyand lived near and was well acquainted with Daniel Williams, a "Colourd" man,who was drafted into the army to drive teams, that he was a free-born man and was gone forfour or five years. He had resided in Philadelphia about 15 years past, where he again metWilliams and "has frequently seen him engaged in driveing the team" [NARA,R.11569, M804, Roll 2586, frame 736 of 751; https://www.fold3.com/image/28467470].He may have been the Daniel Williams for whom Mr. Broadhead received final pay of 11pounds on 30 July 1784 [NARA, M881, Roll 1096, frame 1560 of 2087]. Matthew Williams was a "Mulatto" bound to Servant Jones bythe Warwick County court on 3 July 1760 [Minutes 1748-62, 322, 325, 334, 337]. He was a"Free Man of colour" who appeared in Southampton County court to make adeclaration to obtain a pension. He stated that he was living in Southampton County whenhe enlisted at Cabin Point for eighteen months [NARA, S.6414, M804, roll 2592, frame 857of 967; https://www.fold3.com/image/28351789He registered in Southampton County on 12 July 1810: age 55, Blk, 5 feet 7-1/2 inches,free born [Register of Free Negroes 1794-1832, no. 589]. William Williams was a "Mulatto" bound to Servant Jones bythe Warwick County court on 3 July 1760 [Minutes 1748-62, 322, 325, 334, 337]. He servedthree years as a soldier in the 2nd Virginia State Regiment for the term of hisenlistment according to a certificate from Colonel William Brent on 12 June 1780 in JamesCity County. James McClung, a Justice of York County, certified that William Williams madeoath before him that he had never before proved his right to land for his military service[Revolutionary War Bounty Warrants, Williams, William, 1780, Digital Collections, LVA]. Heand his wife Rachel, "Free Mulattoes," registered the birth of their daughterLydia in Bruton Parish, James City and York counties on 5 January 1783 [Bruton ParishRegister, 35]. He was taxable in Warwick County from 1783 to 1798: taxable on 2 horses and10 cattle in 1783 and 1786, called a "free Negro" in 1785, a "Mulatto"starting in 1789, taxable on 4 horses in 1793, 2 tithes in 1795, 1797 and 1798 [PPTL1782-1820, frames 219, 226, 229, 233, 238, 243, 246, 250, 253, 255, 257, 267, 271, 274,279]. He was taxable in York County from 1792 to 1806: called "free Negro" in1805. Peter Wilson was a "Mo" taxable in Halifax County,Virginia from 1792 to 1799 [PPTL, 1782-1799, frames 7, 58, 79, 202, 427, 614, 686, 711,931] and a "F.B." head of a Giles County household of 10 "other free"and a white woman in 1810 [VA:643, 1021]. He may have been the Peter Wilson whose finalpay of 36 pounds for service in the Revolution was received by Sam Matthews on 16 April1784 [NARA, M881, Roll 1096, frame 1727 of 2087]. His widow Dicey Cumbo applied fora pension for his service in the Revolution. She stated that he served under CaptainGeorge Walton in the Virginia and Georgia Line [NARA, R.11662, M804, Roll 2609, frame 231of 1437; https://www.fold3.com/image/28761628]. Charles Wood was taxable in Lancaster County from 1795 to 1814: taxableon 2 tithes from 1800 to 1802, 3 in 1803, 2 in 1806, in the list of "free negros& Mulattoes above the age of sixteen" in 1813 [PPTL, 1782-1839, frames 134, 192,244, 292, 385, 399], head of a Lancaster County household of 5 "other free" anda white male under ten years old, probably identical to the Charles Wood who was a"free Mulatto" head of a Northumberland County household of 5 "otherfree" in 1810. He may have been the Charles Wood who was a soldier in the infantryduring the Revolution and assigned his right to payment of £25.12.0 to Mr. Brodhead on 3August 1784 [Creel, Selected Virginia Revolutionary War Records, I:118; NARA, M881,Roll 1096, frame 1804 of 2087; https://www.fold3.com/image/23331620]. Jesse Wood enlisted in the Revolution from King William County on 8September 1780: age 16, 4'10" high, a planter, born in Hanover County, yellowcomplexion [Register & description of Noncommissioned officers & Privates, LVAaccession no. 24296, by http://revwarapps.org/b69.pdf(p.23)]. He was a "free man of color" living in Fluvanna County, Virginia, whenhe applied for a pension, stating that he enlisted in King William County in 1778 and wasdischarged in Fluvanna County in 1782 [NARA, S.7962, M804, Roll 2627, frame 1005 of 1213; https://www.fold3.com/image/28480466]. Hewas a "Mulatto" taxable in the upper district of Goochland County from 1804 to1813 [PPTL, 1782-1809, frames 698; 1810-32, frames 20, 88, 112, 177] and head of aGoochland County household of 6 "other free" in 1810 [VA:722]. John Wood was paid 6 pounds as a seaman on 16 June 1783, the paymentreceived by Captain Richard Taylor on the same day he received Philip Wood's pay [Creel, SelectedVirginia Revolutionary War Records, I:120]. He was a seaman aboard the Tempestaccording to testimony by James Jennings, listed before Philip and Thomas Wood and afterJoseph Ranger [Wood, John; Jennings, James (pp.8-10): Revolutionary BountyWarrants, Digital Collections, LVA]. John was taxable in Northumberland County from 1795to 1812, called a "Black" man from 1805 [PPTL 1782-1812, frames 439, 448, 461,480, 495, 508, 518, 568, 578, 605, 627, 661, 676]. Jonathan Wood, "a Free negroe," applied for a pension in Isleof Wight County on 6 January 1835. He stated that he was drafted into the militia fromSurry County, Virginia, in 1776 and served several tours of six weeks each. James Johnson,a captain in the militia during the war, certified that Jonathan had served at least twotours of six weeks each [NARA, R.11793, M804, roll 2628, frame 1018 of 1371; https://www.fold3.com/image/28756126]. Hewas head of an Isle of Wight County household of 7 "free colored" in 1830. Philip Wood was a soldier in June or July 1778 in Colonel Marshall'sRegiment, re-enlisted and served until the end of the war according to an affidavit fromCaptain Christopher Roane on 25 April 1783. Philip was a seaman aboard the Tempestaccording to an affidavit by James Jennings who listed the members of the crew. Jenningslisted Joseph Ranger, John Wood, Philip Wood and Thomas Wood consecutively [Wood,Phillip; Jennings, James (pp.8-10): Revolutionary Bounty Warrants, Digital Collections,LVA]. Captain Rd Taylor received his final pay of 6 pounds as a seaman on 16June 1786. Captain Taylor also received the final payment of seaman John Wood of 20 poundson the same date [M853, Roll 22; https://www.fold3.com/image/286702539].However, Philip is not found in the early census or tax records. Robert Wood, a man of Colour, enlisted in the 3rd VirginiaRegiment in the early part of the war, then enlisted in the State Artillery Regimentcommanded by Colonel Marshall and served during the war according to an affidavit by J.Marshall, former captain of the 11th Regiment. He enlisted in Fauquier Countyand applied for a pension in Washington, D.C., on 6 August 1818 [NARA, S.39909, M804, roll2629, frame 1281 of 1290; https://www.fold3.com/image/28761011]. Thomas Wood and Abel Spriggs were "mulattoes" listedamong the deserters from the ship Dragon who were allowed until 20 July 1779 toreturn without punishment according to the 3 July 1779 issue of the Virginia Gazette[Dixon's edition, p. 3, col. 2]. They apparently returned since Abm Sprigg andThomas Wood were seaman aboard the Dragon according to an affidavit by a fellowseaman aboard the ship, John Davis, who testified for the bounty land claim of JamesJennings on 7 February 1834 and named five of the officers and fifty-two members of thecrew who served faithfully for three years and were discharged at the Chickahominy ShipYard [Revolutionary War Bounty Warrants, Jennings, James (p.8), Digital Collection, LVA].He was paid for serving on the Dragon between 21 April 1778 and 20 January 1779,was listed as a seaman aboard the Dragon on 2 September 1779, and qualified forbounty land by serving three years [Brumbaugh, Revolutionary War Records, 8, 13,72, 218]. He was a "free Negro" taxable in Lancaster County in 1813 [PPTL,1782-1815, frame 385]. William Wynn was a taxable "Mulatto" in King William Countyin 1813 and was included in the list of "Free Negro and Mulattoes" for 1833[LVA, Auditor of Public Accounts inventory entry no. 757, Reports of Free Negroes andMulattoes, 1833; transcribed by Selma Stewart]. He was about 75 years old on 23 December1833 when he appeared in King William County court and applied for a pension for hisservices in the Revolution. He stated (signing) that he was born in King William Countyand enlisted under Captain John Catlett and joined the regiment under Colonel HoltRichardson [NARA, S.11699, M804, Roll 2616, frame 485 of 1296 https://www.fold3.com/image/283262798], Lewis Hinton was one of only a relatively few slaves that received hisfreedom by serving in the Revolution. He enlisted for his master William Hinton who servedon board the Dragon. Hinton's health became so bad that he was permitted to leavethe service, and Lewis took his place. He served under captains Callender, Hamilton andChamberlayne [NARA, S.10831, M804, roll 1287, frame 944 of 958; https://www.fold3.com/image/23384208]. Tim Jones was about eighty-six years old on 15 July 1833 when heappeared in York County court to apply for a pension for his services in the Revolution.He stated that he enlisted under Captain Edward Digges in the Third Virginia Regiment forfour years as a substitute for his master Rolling Jones [NARA, S.18063, M804, https://www.fold3.com/image/24627808]. Jack Knight and William Boush were two "negro slaves"belonging to the Commonwealth who had faithfully served on board armed vessels which wereno longer in service. On 30 October 1789 the legislature passed a law manumitting them,but "saving all legal or equitable rights of all claimants" [Hening, TheStatutes at Large, XIII:103]. Richard Spinner, a "Coloured man," appeared in AlbemarleCounty court on 2 October 1832 at the age of ninety and stated that he was born a slave inAmelia County. He moved to Mecklenburg County with his master Joel Bevel who set him freein that county. After his emancipation he enlisted for three years under Captain WilliamGreen and Captain Lewis Burwell. He was engaged in fatigue duty such as cutting wood andlater in driving wagons [NARA, S.6140, M804, roll 2259, frame 605 of 1119; https://www.fold3.com/image/16982712]. Hewas a dark skinned man taxable in Louisa County on 2 horses in 1793 [PPTL, 1782-1814], andhead of an Albemarle County household of 8 "free colored" in 1820. Caesar, the slave of Mary Tarrant of Elizabeth City, entered very earlyinto the service of his country as a pilot of the armed vessels. The assembly enacted alaw on 14 November 1789 that the executive should contact Mary Tarrant for the purchase ofCaesar, and if she should agree, pay for his freedom [Hening, The Statutes at Large,XIII:102]. His heirs received bounty land in 1831 [Revolutionary War Bounty Warrants,Terrant, Caesar, Digital Collections, LVA]. William Beck was the "Mulatto" slave of Thomas Walker, Jr.,who served in the Revolution with Walker and was emancipated by the Virginia Legislaturein October 1779 after Walker petitioned for his freedom [Walker, Thomas, Jr.: Petition,Albemarle County, 1779-10-23, Legislative Petitions Digital Collection, LVA; Hening, Statutesat Large, X:211]. Emanuel, a Negro, was serving aboard the Tempest on 7 October1779 [Stewart, The history of Virginia's navy of the revolution, 185]. Pluto, a "negroe belonging to Mr. William Brough of Elizabeth CityCounty," served on board the boat Patrick for three years according to anaffidavit by Richard Barron on 19 January 1781 [Revolutionary War Bounty Warrants, Pluto,Digital Collections, LVA]. "Negro" Seamen Abram, Bachus, Boston, Charles, Daniel,Emanuel, George, Jack, James, Kingston, Peter, Tom, and Will were entitled to bounty landfor service in the Virginia Navy [Brumbaugh, Revolutionary War Records, Virginia,70, 214-8]. "Mulatto" Frank served as a seaman in the Virginia Navy andreceived bounty land [Revolutionary War Bounty Warrants, Frank, Mulatto, DigitalCollections, LVA]. James Wimbish freed his slave Toby alias William Ferguson in 1786 forhis service as a soldier in the late American War [Charlotte County DB 4:fol. 170 cited byNicolls, Passing Through this Troubled World, 62]. Saul, the property of George Kelly of Norfolk County performed manyessential services to the Commonwealth during the war, was set free by the legislature bylaw passed on 13 November 1792 which directed that a person be appointed to jointlyascertain with his master what value should be paid for him from public funds [Hening, TheStatutes at Large, XIII:619]. James, a slave the property of Wm Armistead, Gentleman, ofNew Kent County in 1781 entered the service of Marquis Lafayette, and at the peril of hislife frequented the British Camp and executed important commissions entrusted to him bythe marquis. He applied to the legislature which passed an act in October 1786 grantinghim full freedom and appointed someone to value him so that his master could becompensated by the state [Hening, The Statutes at Large, VII:380-1]. JamesLafayette was a free Negro taxable in New Kent County on a slave and 3 horses in 1805[PPTL, 1791-1828, frames 442, 487]. Aaron Brister enlisted in the town of Dumfries in Prince WilliamCounty, Virginia, in the company commanded by Thomas Helms in the 3rd VirginiaRegiment commanded by Colonel Weadon for two years in 1776. He was discharged inPhiladelphia. He was head of a Palmyra, Ontario County, New York household of 5 "freecolored" in 1820. He appeared in the town of Palmyra on 27 April 1818 to apply for apension. His widow Betsy Tolliver applied in 1836. They married about 1777 or 1778 whenthey were both slaves [NARA, W.17341, M804, roll 342, frame 527 of 764; https://www.fold3.com/image/12838865]. Thomas Camel/ Campbell, "a black man," was the slave ofColonel Martin Picket of Virginia. He was in Madison County, New York on 7 June 1832 whenhe applied for a pension. He stated that he entered the service in September 1776 underCaptain Wilson in Culpeper County, Virginia, where he was then resident and was marched tojoin the main army under George Washington [NARA, R.1609, M804, roll 453, frame 80 of 866;https://www.fold3.com/image/12314424 ]. He was head of a household of 9 "free colored" in Oneida,Augusta County, New York, in 1820. William Canonbrig was drafted for 18 months while resident in BedfordCounty on 6 April 1781 and was sized in 1782: age 20, 5'11-1/4" high, blackcomplexion, born in Fluvanna County [The Chesterfield Supplement or Size Roll ofTroops at Chesterfield Court House, LVA accession no. 23816, by http://revwarapps.org/b81.pdf(p.97)]. "Indian" Robin Loyd, a "person of color," wasresiding in Jennings County, Indiana, and was about the age of eighty on 12 February 1838when he made a declaration to obtain a pension for his services in the Revolution. Hestated that he enlisted at Dinwiddie County courthouse and had resided in Dinwiddie formany years after the war, went to North Carolina for a few years, and had been living inIndiana for more than 20 years. John Grimes of Ripley County, Indiana, testified for himthat Indian Robin, "a negro man," had served as a footman and also as a soldierin the light horse service. Bartholomew Turner of Jennings County testified that he hadseen a "Negro man" named Indian Robin as a soldier on horseback and armed forbattle [NARA, R.6501, M804, Roll 1596, frame 0594; https://www.fold3.com/image/27257831]. Peter McAnelly applied for a pension in Knox County, Indiana, on 7September 1832. He was born in Louisa County, Virginia, and resided there until 1790. Heserved in the militia as a substitute for Anthony Thompson and served for a total of ninemonths. Daniel Strother testified that he was acquainted with Peter at Little York duringthe Revolution [NARA, S.16467, M804, roll 1662, frame 734 of 1107; https://www.fold3.com/image/23667354].Peter was head of a Knox County, Indiana household of 2 "free colored" in 1840. Richard Pointer, "a negro man," formerly the slave of ColonelAndrew Donally of West Virginia, petitioned the Legislature for a pension on 11 December1819, stating that in May 1778 Donally's house was filled with the neighboring women andchildren who had fled there for protection from the Indians who to the number of 200 madean attack on the house. He and one Philip Hammon beat them back until relieved by thegarrison. After being worn out in slavery and with old age was, together with his wifeanother slave of the said Donally, abandoned by the said Donally who removed from thecounty and left to provide support for themselves for many years past. Petitioner was atthe time of the petition upwards of eighty years of age [Pointer, Richard: Petition,Greenbrier County, 1819-12-11, Legislative Petitions Digital Collection, LVA]. Richard washead of a Greenbrier County household of 2 "free colored" in 1820. Daniel Strother was born in South Carolina and raised in Anson County,North Carolina. He entered the service in Charlotte County, Virginia, and served as awaggoner under General Greene. Andrew Ferguson and Peter McNelly/McNally testified for him. His application was rejected because he didnot serve in a military capacity [NARA, R.10275, M804, roll 2316, frame 164 of 1050; https://www.fold3.com/image/19454198]. Hewas head of a Polk County, Missouri household of 4 "free colored" in 1840. Ned Streater, "a free man of color, appeared in Nansemond Countycourt on 2 November 1833 to apply for a pension for his service in the Revolution. Heentered the service in 1780 under Captain Ellington Knott in the Nansemond County Militiaas a substitute for his master Willis Streater and served for twelve months. His masterdied in 1814, and he finally recovered his freedom by suit in Nansemond County court inApril 1824 [NARA, S.7645, M804, roll 2313, frame 470 of 1266; https://www.fold3.com/image/18465965].   INDIAN FAMILIES George Langston served three years in the Revolution from King WilliamCounty in the 7th Virginia Regiment under Captain Holt Richeson and receivedbounty land for his services [Revolutionary War Bounty Warrants, Langston, George, 1817,Digital Collection, LVA]. Gideon Langston was an Indian boy attending William & Mary Collegein 1754 [William & Mary College Quarterly VI:188]. He was one of the headmen ofthe Pamunkey Indians who petitioned the Virginia Legislature on 4 December 1812 [PamunkeyIndians: Petition, King William County, 1812-12-04, Legislative Petitions DigitalCollection, LVA]. He was an Indian taxable on a slave in King William County in 1809[PPTL, 1782-1832]. He and William Samson were living in King William County in 1818when they received bounty land for three years service in the Revolution under CaptainHolt Richeson in the 7th Virginia Regiment [Revolutionary War Bounty Warrants,Froman, Temple, 1818, Digital Collection, LVA]. William Langston was one of the only seven surviving men of thePamunkey Indians who petitioned the Virginia Assembly to sell a small tract of their landin 1748 [Winfree, The Laws of Virginia, 416-7]. He or a younger William Langstonwas a private in Captain James Gray's Company of the 15th Virginia Regiment inthe Revolution, from August 1777 to December 1777, reported as sick on most rosters anddeceased in the muster for February 1778. The musters included Robert Mush, Elias Peay,Edmund Absolam, and several other soldiers whose widows or dependents received supportfrom the King William County court in 1779. William Bigger received his final pay of 15pounds [NARA M246, Roll 113, frames 322, 325, 328, 331, 337, 340 of 752; https://fold3.com/image/9642083, 9642136,9642178, 9642229, 9642251, 9642291; NARA, M881, Roll 1084, frame 897]. Therefore,William's widow must have been the Sukey Langston, widow, who received support from theKing William County court on 23 June 1779, called Lucy Langton when she was allotted 12pounds support on 6 November that year [Quarles, John: Petition, 1779-11-06 and1779-06-23, Legislative Petitions Digital Collection, LVA]. Lieutenant Henry Quarlescertified that William Langston served for three years and was dead by February 1778. Hisbounty land was assigned to George Langston [Revolutionary War Bounty Warrants, Langston,William, 1786, Digital Collections, LVA]. Nanney Major, a widow, was allowed payment to widows and orphans ofsoldiers in the Revolution from King William County on 23 June 1779 and 6 November 1779[Quarles, John: Petition, 1779-11-06 and 1779-11-23, Legislative Petitions of the GeneralAssembly, 1776-1865, Accession Number 36121, Box 134, Folders 4 & 6, DigitalCollections, LVA]. A relative, Nancy Major, was in the "list of Blacks above the ageof sixteen" for the Upper District of Henrico County in 1813 [PPTL, 1782-1814, frame759]. She died on Sunday, 12 September 1819 at her home in Henrico County from domesticviolence. Her husband John, the slave of Thomas Cowls was in the habit of beating his wife"severely and frequently" according to a statement made by witness Agness Langstonto a Henrico County coroner's inquisition on Monday, 13 September 1819. Agness stated thatshe lived with Nancy for some time, that Nancy was in good health before Saturday night,that John came there and beat her very much, and she died the following morning. John, aslave hired that year by Mr. Hailey, was also present and confirmed Agness Langston'sstatement [Major, Nancy: Coroner's Inquisition, 1819, African American Narrative DigitalCollection, LVA]. Sarah Major was allowed payment to widows and orphans of soldiers inthe Revolution from King William County on 23 June 1779 and 6 November 1779 [Quarles,John: Petition, 1779-11-06 and 1779-11-23, Legislative Petitions of the General Assembly,1776-1865, Accession Number 36121, Box 134, Folders 4 & 6, Digital Collections, LVA]. James Morton enlisted in Loudoun County for 18 months on 19 March 1781 andwas sized on 28 May 1781: age 20, 5 Feet 3 Inches, blk Hair, dark Eyes, yellowComplexion, Indian features, a sailor, born Boston, Masachusets [The ChesterfieldSupplement or Size Roll of Troops at Chesterfield Court House, LVA accession no. 23816, byhttp://revwarapps.org/b81.pdf(p.53)]. Robert Mursh/ Mush, born about 1758, was apparently the descendant ofJames Mush, a Chickahominy Indian who confessed to burning down the cabin of anotherChickahominy Indian named Tom Perry in May 1704 [McIlwaine, Executive Journals of theCouncil, II:364, 376]. Robert was a Pamunkey Indian who served in the Revolution fromKing William County. His mother was probably Sarah Mush, a widow of a soldier in theRevolution, who was allowed 24 pounds by the King William County court in June 1779[Quarles: John: Court Record, King William County, 1779-06-23, Legislative PetitionsDigital Collection, LVA]. Robert was a member of the Pamunkey Tribe who became a Baptistminister and was living on 50 acres of land in York District, South Carolina, on 25October 1820 with wife Elizabeth when he applied for a pension. He enlisted in 1776 andserved for three years [NARA, W.8416, M804, roll 1797, frame 15 of 1084; https://www.fold3.com/image/25346090]. George Sampson enlisted in the 15th Virginia Regiment forthree years about December 1775 and died in the service after June 1777 according to anaffidavit from Lieutenant Giles Raines. On 29 June 1789 his widow Nanny Sampson of KingWilliam County certified that Reuben Sampson was his legal representative. Reuben assignedhis right to the bounty land to William Bigger with Robert Mush as witness [RevolutionaryWar Bounty Warrants; Sampson, George, Digital Collections, LVA]. Nanney Sampson was hiswidow who was allowed payment to widows and orphans of soldiers in the Revolution fromKing William County on 23 June 1779 and 6 November 1779 [Quarles, John: Petition,1779-11-06 and 1779-11-23, Legislative Petitions of the General Assembly, 1776-1865,Accession Number 36121, Box 134, Folders 4 & 6, Digital Collections, LVA]. Reuben wastaxable on 2 horses in the Pamunkey Indian Town in King William County in 1799 [PPTL,1782-1832]. William Sampson was living in King William County when he and Gideon Langstonenlisted and served three years in the Revolution under Captain Holt Richeson in the 7thVirginia Regiment. They received bounty land in 1818 [Revolutionary War Bounty Warrants,Froman, Temple, 1818, Digital Collection, LVA]. Simon Turner, an "Iindian," died in the Fall of the year 1776 inRevolutionary service before he and Holladay Revell reached the regiment to which theywere assigned according to testimony by Revell on 7 April 1831 [Revolutionary War BountyWarrants, Turner, Simon; Revell, Holladay, 1831, Digital Collections, LVA]. Simon wasprobably from the Nottoway Indian Tribe of Southampton County.   Other possible soldiers: Thornton Allman/ Almond enlisted in the Revolution for 3 years as aprivate and was in the muster and payroll of Captain John Gregory's company of the 15thVirginia Regiment from 26 December 1776 to April 1779 when the regiment was atMiddlebrook. From June 1779 to November 1779 he was in John Hobb's Company of the 5thand 11th Regiment with Robert Mush (an Indian) and Bartholomew Holmes, a"yellow" complexioned soldier, who were both from King William County [NARA,M246, roll 110, frames 202, 204, 283, 365, 377, of 768; roll 102, frames 707, 719 of 774, https://www.ancestry.com; https://www.fold3.com/image/9643187,9643230, 9643268, 9463302]. He is not listed in any record after the war and did not applyfor bounty land but a Thornton Almond who was born about 1812 was a "Mulatto"counted in the 1850 census for King William County.  Benjamin Ash enlisted in Isle of Wight County on 1 February 1777 forthree years, was in the Muster of Captain Wills' Company of the 15 Virginia Regiment in1778 and in Colonel William Russell's 5 and 11 Regiments at the camp near Morristown on 9December 1779, in the same list as Giles Bowry/ Bowersof Southampton County [NARA, M246, Roll 110, frame 293 of 768; Roll 102, frame 651 of 774;https://www.fold3.com/image/9952883]. Hemay have been a member of the mixed-race Ash(e) family of Southampton County. Elvin Ash was in the Muster of Captain James Harris's Company of the 15thVirginia Regiment for the month of March 1778, listed as deceased on 15 March 1778 [NARA,M246, Roll 113, frame 297 of 752; https://www.fold3.com/image/9641598].He may have been a member of the mixed-race Ash(e) family of Southampton County. James Bartlett was listed in Muster of Lieutenant Gibbs of the 15thVirginia Regiment on 3 February 1778 in the same list as Benjamin Bartlett, both enlistedfor 3 years. Benjamin enlisted on 14 July 1777. James enlisted on 26 March 1776 anddeserted on 15 February 1778 [NARA, M246, Roll 113, frames 291, 300, 303 of 752; Roll 106,frame 168 of 847; https://www.fold3.com/image/9641502]. Larkin Beazley died on 1 August 1778 while serving at White Plainsaccording to the testimony of Captain Thomas Upshaw. His brother Leroy Beazley, whoapplied in Fredericksburg court, received bounty land for his service [Beazley, Larkin:Revolutionary Bounty Warrants, Library of Virginia Digital Collection, LVA]. No one by thename Leroy Beazley is found in the records, but a Larkin Beazley was head of aSpotsylvania County household of 1 "other free" in 1810. Stephen Bowles was listed as dead in the November 1777 muster of the4th Virginia Regiment [NARA, M881, Roll 972, frame 1581 of 2184; https://www.fold3.com/image/22717393]. Hemay have been the brother of Bartlett Bowles who was taxable in Louisa County in 1782 and1785 [PPTL, 1782-1814] and taxable in Fredericksville Parish, Albemarle County, from 1793to 1813: taxable on 2 horses in 1793, listed as a "Mulatto" in 1812 and 1813[PPTL, 1782-1799, frames 382, 446, 477, 512, 550, 585; 1800-1813, frames 24, 68, 113, 156,202, 245, 291, 339, 382, 429, 473, 517, 562]. Bartlett registered as a "freeNegro" in Albemarle County on 6 September 1803 [Orders 1801-3, 225] and was head ofan Albemarle County household of 2 "free colored" in 1820. Levin Bundick served in the Virginia Navy from Accomack County[Bundick, Levin: Revolutionary Bounty Warrants, Library of Virginia Digital Collection,LVA], perhaps the Levi Bundick who was head of an Accomack County household of 7"other free" in 1800. Rebecca Chaves was the "free Negro" mother of Adam Chavis whowas bound out by the Amelia County court on 19 September 1740 [Orders 1735-46, 125;1754-8, n.p.; 1757-60, 195; 1760-3, 44].  Adam Chevis was on the Pay Roll of CaptainCallohill Mennis's Company in the 1st Virginia Regiment for the month of April1778 [NARA, M246, roll 92, frame 553 of 715; https://www.fold3.com/image/9093719]. Robert Corn died before 8 May 1783 when his unnamed motherreceived his final pay of 36 pounds for serving in the Revolution in Virginia [NARA, M881,Roll 1091, frame 995 of 2235; https://www.fold3.com/image/286702708].He may have been related to the Robert Corn who was head of a Wake County, North Carolinahousehold of 3 "other free" in 1790 [NC:106] and 1 in 1800 [NC:756]. John Cowage, born say 1746, was a "Mollatto Boy" valued at 24pounds currency in the 24 June 1752 Goochland County estate of Henry Miller [DB 6:352-4].He was called John Cowigg when he served in the Revolution from Goochland County as awagoner or in the service of supply [Jackson, Virginia Negro Soldiers, 32]. He wastaxable in Goochland County from 1787 to 1807: called a "Mulatto" in 1793, a"freed Negroe" in 1794, a "Mulatto" in 1803 and 1807. His wife wasprobably "Clarissa Cowig free negroe" who was taxable on her son John Cowig in1813 [PPTL, 1782-1809, frames 163, 190, 311, 376, 405, 568, 650, 803; 1810-32, 139]. Henry Curtis, a "Mulatto," was ordered bound to George Henry as an apprenticecarpenter by the Fauquier County court on 28 August 1769 [Minutes 1768-73, 132, 141]. Hemay have been the Henry Curtis who was serving aboard the boat Liberty in November1779 when the seamen were supplied their rations of rum. He received a discharge fromCaptain John Thomas of the galley Protector, stating that he enlisted on 12 October1778, served faithfully, and was discharged on 12 October 1781. He received bounty landwarrant no. 3271 [Brumbaugh, Revolutionary War Records, 21, 67, 333; RevolutionaryWar Bounty Warrants, Curtice, Henry, 1784, Digital Collections, LVA]. He was taxed inCaswell County, North Carolina, in 1790 [NC:79], and was head of a Person County householdof 4 "other free" in 1800 [NC:596] and 2 in Caswell County in 1810 [NC:468]. Stephen Davenport was said to have been a soldier in the Revolutionfrom York County [Jackson, Virginia Negro Soldiers, 34], but Jackson did not citethe source for this. He is listed in Eckenrode's Virginia Soldiers in the AmericanRevolution, I:129, citing Auditors Account XVIII:534]. John DeBaptist was said to have served in the Revolution as a seamanaboard the Dragon [http://www.waymarking.com].He was born in St. Kitts in the West Indies and moved to Fredericksburg, Virginia. Hiswidow Franky Baptist was head of a Fredericksburg, Spotsylvania County household of 6"other free" and 2 slaves in 1810 [VA:113b]. A Jean Babtiste served in theinfantry [Babtiste, Jean: Revolutionary Bounty Warrants, Library of Virginia DigitalCollection, LVA]. William Epps enlisted in the Revolution and was in the list of men fromMecklenburg County under the command of Captain Reuben Vaughan who were on a detachment tothe Southward under immediate command of Colonel David Mason in 1779 [Elliott, Katherine, RevolutionaryWar Records, Mecklenburg County, Virginia (1964), 162-3, citing Edmund W. HubbardPapers, Southern Historical Collection, UNC Chapel Hill, NC]. He was counted in the"List of free Negroes & Mulattoes" in the lower District of Lunenburg nearFlatrock Creek in 1802 and 1803 with his wife Caty and children: George, Priscilla,William, Thomas & James Cutillow [Lunenburg County, Free Negro, Slave Records,1802-1803, p.1, LVA]. His widow Catherine was counted as a (26-44)-year-old white womanwith 8 "other free" persons in her household in the 1810 census for LunenburgCounty. Solomon Evans was issued issued a pay warrant for service in theCharles City County Militia on 17 April 1781 [Charles City County Historical SocietyNewsletter 6:10-14, citing Auditors' Account XVIII:558-9, LVA]. John Goin received a warrant for 80 pounds in lieu of clothing on 14December 1779 for his service in the Revolution [Creel, Selected VirginiaRevolutionary War Records, III:223, citing Auditors' Accounts III:220, LVA]. Baker Hazard was in the Pay Roll of Captain Marquis Calmes' Company ofthe 2nd Virginia regiment commanded by Christian Febiger in March 1777, October1779 and August 1780 [NARA, M246, roll 95, frames 504 and 552 of 744; https://www.fold3.com/image/10069735]. Hemay have been the Baker Hazard who was described as: a mulatto man, almost white,about 5 feet 8 inches high, pitted with the smallbox, born in Virginia (where he is nowsupposed to be) and waited on Mr. Gill of the Maryland regiment of light dragoons until hewas taken prisoner last summer according to the 19 July 1780 issue of the VirginiaGazette [Virginia Gazette (Dixon & Nicholson)]. This appears to be adifferent Baker Hazard than the one who was advertised as a runaway "mulatto" inthe 25 July 1777 issue of the Virginia Gazette as having run away "the 17June last" since the soldier was on the pay roll for March 1777 [Virginia Gazette(Purdie)]. Isaac Jackson complained to the Prince Edward County court against hismaster Samuel Wallace in April 1769.  He was a "free Negro" head of aCharlotte County household of 7 "other free" in 1810 [VA:68]. He registered inCharlotte County on 18 August 1815: a Black looking man, five feet six & halfinches high 67 years of age Sep. 1815. Son of Dorcas Jackson a free Mulato born free &Lived in Prince Edward & Charlotte and has lately Removed to Halifax, a Carpenter& Weever by trade. He may have been the Isaac Jackson who received a dischargefrom Lieutenant Samuel Baskerville and General P. Muhlenberg at Winchester Barracks on 11June 1783, stating that he had served since August 1777 [Revolutionary War BountyWarrants, Jackson, Isaac, 1783, Digital Collections, LVA]. James Jameson was taxable in James City County from 1782 to 1814:called a "mulatto" in 1805, taxable on 2 free tithes in 1809 and 1810, called a"mulatto" from 1811 to 1813 and "cold." in 1814 [PPTL, 1782-99;1800-15]. He and his wife Jane, "Free mulattoes," baptized their daughter Nancyin Bruton Parish, James City County, on 26 February 1785 [Bruton Parish Register, 36]. Hemay have been the James Jameson who received payment for services in the Revolution[Eckenrode, Virginia Soldiers of the American Revolution, I:238, citing Auditors'Account XXII:70 (Accounts from 24 May 1784 to 14 December 1784)]. James Maclin, alias Roberts, was added to the list of tithablesin Elizabeth City County on 7 November 1764 [Court Records 1760-9, 262]. He may have beenthe James Macklin who received bounty land based on his discharge by Lieutenant Colonel W.Washington for three years service in the 3rd Virginia Regiment of LightDragoons on 23 December 1780 [Revolutionary War Bounty Warrants, Macklin, James, 1780,Digital Collections, LVA]. Jeremiah Meekins enlisted in the Revolution in March 1777 for threeyears, was sick at Valley Forge in Captain John Anderson's 5th VirginiaRegiment in August 1778; on command, in charge of General Woodford's baggage in November1779 [NARA, M246, Roll 99, frame 106 of 760; Roll 98, frame 244 of 789; https://www.fold3.com/image/22038275]. Hemay have been related to David, Joseph and Christmas Meekins who were heads of"black" New Kent County households in 1782 [VA:36]. Hardy Milton was not found by the sheriff in Southampton County on 10October 1782 when his property was attached for a 3 pound, 12 shilling debt he owed JohnWright [Orders 1778-84, 247]. He received bounty land for three years service in ColonelMarshall's Regiment of the State Artillery, based on the certification of Captain WilliamSpiller by order of Lieutenant Colonel Edmonds on 18 August 1780 [Revolutionary War BountyWarrants, Melton, Hardy, 1783, Digital Collections, LVA]. He was probably the Hardy Meltonwho was counted as white in Cheraws District, South Carolina, in 1790. Isham Milton/ Melton received a discharge for three years' service inColonel Marshall's Regiment of Artillery on 23 August 1780 from Captain William Spiller[Revolutionary War Bounty Warrants, Melton, Isham, 1780, Digital Collections, LVA]. Hereceived pay of 79.17.10 pounds Sterling for three years service in the infantry, drawn byColonel Mason on 14 October 1783 [Creel, Selected Virginia Revolutionary War Records,I:91]. He received a pension while resident in Edgecombe District, South Carolina, basedon his testimony on 5 June 1818 [NARA, M804, S.38,944, Roll 1709, frame 543 of 743; https://www.fold3.com/image/27259535]. Hewas counted as white in the 1810 census for Edgefield District. Samuel Monoggon was a soldier in the Revolution from Gloucester County[Jackson, Virginia Negro Soldiers, 29]. He was head of a Gloucester Countyhousehold of 3 "other free" in 1810 [VA:409a] and 3 "free colored" in1820 [VA:192]. George Morris, born 19 December 1740, was called the son of WinefredMorris, a "free Mullatto," when his birth was registered in Christ ChurchParish, Middlesex County. He was taxable on 2 tithes in Gloucester County in 1770 and 1771[Tax List 1770-1, 99], taxable in Petsworth Parish, Gloucester County, on 2 free tithesand 8 cattle in 1782 and 1784, taxable in Ware Parish in 1785 and 1786, taxable on 3tithes in 1787, and taxable in 1788 [PPTL, 1782-99]. Another George Morris, born say 1762,was taxable in York County from 1784 to 1814: taxable on 3 horses and 9 cattle in 1784,taxable on a slave in 1788 and 1789, called George Morris, Sr., when he was taxable on 2tithes in 1794 and 1799, listed as a "free Negro" in 1814 [PPTL, 1782-1841,frames 87, 142, 163, 203, 212, 288, 318, 341, 355, 409]. A George Morris was listed in theRevolutionary War accounts from 24 May to 14 December 1784 [Eckenrode, VirginiaSoldiers of the American Revolution, I:319, citing Auditors' Account XXII:329(Accounts from 24 May to 14 December 1784]. Isham Reed enlisted in the Revolution on 14 July 1777, was sick butpresent for the March 1778 Muster of Captain James Harris's Company of the 15 VirginiaRegiment, died on May 6, 1778 at Valley Forge [NARA, M246, Roll 113, frames 297, 303 of752; https://www.fold3.com/image/9461918].He may have been a member of the mixed-race Reed family of Southampton County. Ephraim Stephens, son of Amey Stephens, was bound apprentice to JohnTankard in Northampton County, Virginia, on 10 January 1775 [Minutes 1771-7, 277]. Heregistered as a "free Negro" in Northampton County on 11 June 1794 [Orders1787-9, 64; 1789-95, 193, 354]. He may have been the Ephraim Stephens who served in theRevolution. William Satchell received his final pay of 36 pounds on 28 February 1782[NARA, M881, Roll 1095, frame 1766 of 2014]. Spencer Thomas served in the Virginia Battalion of NorthumberlandCounty [Gwathmey, Historical Register of Virginians in the Revolution, 767;Eckenrode, Virginia Soldiers of the American Revolution, 434, citing War 4:372 atLVA]. Charles Jones received his final pay of 18 pounds on 26 Februray 1784 [NARA, M246,679 of 752; M881, Roll 1088, frame 1851 of 1808; https://www.fold3.com/image/23306931]. Hewas taxable in Northumberland County from 1787 to 1812: taxable on a slave from 1788 to1798; listed as a "Blk" taxable from 1806 to 1812; taxable on 2 free males from1809 to 1811 [PPTL 1782-1812, frames 323, 331, 352, 368, 382, 396, 412, 426, 447, 479,508, 517, 540, 554, 568, 577, 605, 626, 643, 675]. He was a "free mulatto" headof a Northumberland County household of 7 "other free" in 1810 [VA:996]. Note,however, that there was also a white man named Spencer Thomas in Northumberland Countyabout the same age. Edward Wilkerson was said to have been a soldier from ChesterfieldCounty in the Revolution [Jackson, Virginia Negro Soldiers, 64]. LOYALISTS Talbot/Talbert Thompson entered into an agreement with Benjamin Wallerto purchase his freedom after his master Alexander McKensie moved to England. He paidWaller 60 pounds and then petitioned the governor and Council of Virginia for his freedomin November 1761. Eight years later he purchased his wife Jenny from the estate of RobertTucker of Norfolk County and then successfully petitioned for her freedom [McIlwaine, ExecutiveJournals, VI:200; VI:320]. He was a taxable "free negro" on the east side ofthe borough of Norfolk in 1767 with his slave Joseph, and in 1774 he was taxable on"negroes" Peter, Murray and Joe [Wingo, Norfolk County Tithables 1766-80,39, 243]. On 18 May 1762 the Princess Anne County court bound Joseph and Peter Andersonto him to be sailmakers [Minutes 1753-62, 488]. He and his wife Jenny defected to LordDunmore after his property and sailmaking business was destroyed by the Virginia militaryin January 1776. He died in New York in April 1782 just before his family relocated toNova Scotia. Jenny submitted a claim to the Loyalist Claims Commission for the loss oftheir house and sail loft burnt by Patriot forces as well as land and livestockconfiscated and a slave killed while working for the British at Great Bridge. She includeda copy of the original deed for the land and buildings Talbot purchased from Samuel Boush[Loyalist Claims Commission file A.O. 13/25/479, Archives of United Kingdom, Kew, London,cited by Professor Cassandra Pybus, University of Sydney, Australia]. Peter Anderson defected to the British in January 1776. He was capturedat Great Bridge but escaped and hid out in the woods until 1777 when he joined the Britishfleet on its way to the siege of Charleston. He was taken to England where he submitted aclaim to the Loyalist Claims Commission in which he said that he still had a wife andthree children who were enslaved in Norfolk and had lost four chests of clothes, 20 hogsand four beds and furniture [Loyalist Claims Commission, file AO 12/99/354 and AO13/27/230, cited by Professor Cassandra Pybus, University of Sydney, Australia]. James Ashcroft (head of a Opelousas, Louisiana household of11"other free"), Thomas Hathcock, Edmund Revells (head of a Robeson County,North Carolina household of 9 "other free" in 1790), Jeremiah Revells, JacobLocklear (head of a Robeson County household of 6 "other free" in 1790), JosephLocklear (6 "other free in Robeson in 1790), and Robert Locklear (9 "otherfree" in Robeson in 1790) received pay from 1 September 1780 to 6 October 1782 forserving in Captain Peter Tyler's Company of South Carolina Loyal Militia [Clark,Loyalists in the Southern Campaign of the Revolutionary War, 1:153, 189]. JosephLocklear may have served on both sides of the conflict, or there may have been two by thatname.   SOUTH CAROLINA John Biddie was head of a Union District household of 4 "otherfree" in 1800 [SC:230]. He made a declaration in Union District court on 30 October1832 to obtain a pension for his service in the Revolution. He stated that he was born inLunenburg County, Virginia, on 17 July 1762 and lived in Union District when hevolunteered. He moved to Marshall County, Alabama, by 26 December 1837 when he applied tohave his pension paid there [NARA, S.10374, M805, Roll 85, frame 0372; https://www.fold3.com/image/11261593]. Spencer Bolton was head of a Georgetown District, Prince George'sParish, South Carolina household of 8 "other free" in 1790. He was about 70-80years of age and living in Laurens District, South Carolina, when he appeared in court on17 October 1832 to apply for a pension for his service in the Revolution. He stated thathe was born on the Pee Dee River in South Carolina, was drafted into the militia whileresident in Marion District in 1776, moved to Rafting Creek in Sumter District, then toSpartanburg, and had been living in Henderson County, North Carolina, about a year on 3October 1845 when he renewed his pension application [NARA, R.995, M804, Roll 296, frame732 of 809; https://www.fold3.com/image/10984504]. Randal Bowser was in the pay roll of the 3rd South CarolinaRegiment in July and August 1779 [NARA, M246, roll 89, frame 171; https://www.fold3.com/image/9679437], headof a Hertford County household of 6 "other free" in Moore's District in 1800[NC:133]. John Bunch was listed in the Pay Roll of the 3rd SouthCarolina Regiment commanded by Colonel William Thomson and the Pay Roll of the 7thSouth Carolina Regiment from the 17 March to 1 July 1779 and for March 1780 [NARA, M246,roll 89, frames 119, 176; https://www.fold3.com/image/9679449]. Jeremiah Bunch purchased land from John Bunch by deed recorded inCharleston District between 1800 and 1801 [Lucas, Index to Deeds of South Carolina,D-7:224]. He was about 72 years old on and residing in St. George's Dorchester on 13February 1832 when he appeared in the District Court in Charleston to apply for a pension.He stated that he entered the war at the age of 16 in Orangeburg. A minister and two mennamed John Bunch (signing) made an affidavit stating that he had been a member of theMethodist Church for 35 or 40 years [NARA, S.17867, M804, Roll 405, frame 162; https://www.fold3.com/image/12026748]. John Busby was head of a Barnwell District household of 2 "otherfree" in 1800 [SC:62] and 2 "free colored" in 1820 [SC:3a]. He enlisted inthe 3rd South Carolina Regiment on 18 July 1778 and was discharged on 1 July1781 [NARA, M246, roll 89, frame 379; https://www.fold3.com/image/9679654].He was nearly eighty years old on 23 October 1829 when he applied for a pension for hisservices in the Revolution while resident in Barnwell District, South Carolina. He statedthat he entered the service in 1779 on the Savannah River under Captain Daniel Green untilthe end of the war, "being a colored man, the duty assigned him was to remain withand protect the baggage and provisions of the company." He received a pension on 5June 1830 [S.C. Archives, series S108092, reel 17, frames 157, 166]. Elisha Chavers was paid for serving in Captain Felix Warley's 3rdSouth Carolina Regiment commanded by Colonel William Thompson [NARA, M246, roll 89, frames234, 237, 241 of 389; https://www.fold3.com/image/9679504]. John Chavis recorded a memorial for 100 acres on Neds Branch and SteelCreek near the Savannah River in Granville County, South Carolina, on 3 January 1771[South Carolina Archives series S111001, 10:294]. He was called John Chavis, "a freeblack" when he petitioned the South Carolina Legislature for a pension in 1823 basedon the wounds he had received in the Revolutionary War [South Carolina Archives seriesS108092, reel 22, frames 125, 128]. He was listed in the payroll of the 7thCompany, 3rd South Carolina Regiment in March 1780 [NARA, M246, roll 89, frame119; https://www.fold3.com/image/9679419]. Lazarus Chavis enlisted with Captain Moon in South Carolina forfourteen months in 1778 under General Andrew Williamson. He was in the battles of Stonoand Savannah [NARA, S.9316, M805, reel 180, frame 153; https://www.fold3.com/image/12039268]. Hewas head of an Orangeburg District household of 6 "other free" in 1790 [SC:100]. William Chavis was listed in the payroll of the 7th Company,3rd South Carolina Regiment in August 1779 and March 1780 [NARA, M246, roll 89,frames 119, 149; https://www.fold3.com/image/9679383].He was a soldier entitled to military bounty land in 1835 [Brumbaugh, Revolutionary WarRecords, 228]. Edward Coleman, born about 1764, a "coloured man," appearedin New York City on 19 June 1829 to apply for a pension for his service in the Revolution.He enlisted in South Carolina and went to sea after the war. Doctor Thomas Cock testifiedthat Edward had wounds: in his knee apparently from a bullet and one in his abdomen,apparently from a bayonet. Jacob Francis, a "coloured man," about sixty years ofage testified that he was a servant in the French Army under Rochambeau and wellremembered seeing Edward Coleman in the South Carolina Regiment at Little York in Virginia[NARA, M804, R.2160, https://www.fold3.com/image/12714044]. Josiah Combess was a fifer listed in the Pay Roll of the 6thSouth Carolina Regiment commanded by Lieutenant Colonel Henderson from 1 august to 1December 1779 [NARA, M246, roll 89, frame 268; https://www.fold3.com/image/9679533]. Nathaniel Cumbo was listed in the roll of Captain Henry Hampton'sCompany of the 6th South Carolina Regiment commanded by Lieutenant ColonelHenderson from 1 August 1779 to January 1780 and in the 1st South CarolinaRegiment for February 1780 [NARA, M246, roll 89, frames 44, 286, 289; https://www.fold3.com/image/9679302]. Hewas head of a Robeson County household of 4 "other free" in 1790 [NC:50]. Devorix Driggers enlisted in the Revolution in South Carolina on 15June 1778 [NARA, M853, https://www.fold3.com/image/291771387]. Daniel Gibson was listed in the payroll of the 7th Companyin the 3rd South Carolina Regiment commanded by Colonel William Thomason inAugust 1779 and March 1780 [NARA, M246, roll 89, frames 119, 149; https://www.fold3.com/image/9679416]. Hewas head of a Georgetown District, Prince Fredericks Parish, household of 6 "otherfree" in 1790. Levy Goins was head of a Moore County household of 5 "otherfree" in 1800 [NC:62] and 8 in 1810 [NC:615], and 10 "free colored" in 1820[NC:307]. He appeared in Moore County, North Carolina court to apply for a pension for hisservice in the Revolution, stating that he volunteered in Fairfield County, SouthCarolina, in Captain John Gray's Company, commanded by Colonel John Winn. He moved toMoore County soon after the war [NARA, R.3865, M804, Roll 1041, frame 330 of 881, https://www.fold3.com/image/22042789]. Hewas a 87-year-old "Mulatto" farmer counted in 1850 census for Moore County. Morgan Griffin was head of a Richland District household of 4"free colored" in 1830. On 25 November 1819 he petitioned the South CarolinaLegislature (signing) while in Richland County for compensation for his service in theRevolution [S.C. Archives S213190, vol. 14:250; series S108092, reel 61, frame 104 andNARA, S.18844, M804, Roll 1132, frame 187 of 1028; https://fold3.com/image/21672823]. Gideon1 Griffin was head of a Richland District household of7 "other free" in 1810 [SC:175a] and 6 "free colored" in 1830[SC:409]. He was living in Richland District on 29 November 1826 when he petitioned thelegislature for a pension for his services in the Revolution [S.C. Archives S108092, reel61, frame 18 and NARA, W.8877, M804, Roll 1131, frame 466 of 1121; https://www.fold3.com/image/1/21834694]. Drury Harris was listed in the pay roll of the 3rd SouthCarolina Regiment of Colonel William Thomson in August 1779, in the same list as Benjamin Holly,Berry Jeffers, Gideon Griffin, Osborn Jeffers, Allen Jeffersand John Busby, and in the payroll for March 1780 [NARA, M246, roll 89, frames 119,120, 124, 196; https://www.fold3.com/image/9679460].He was head of a Abbeville District, South Carolina household of 3 "other free"in 1810 [SC:82], an over-forty-five-year-old head of a Rutherford County, Tennesseehousehold of 6 "free colored" in 1820, listed near John Rouse who wasalso in Abbeville in 1810 [SC:82]. Edward Harris was head of a Richland District, South Carolina householdof 6 "other free" in 1810 [SC:175a]. His son Rowland Harris appeared in RichlandCounty court in 1850 to make a declaration to obtain a survivor's pension for Edward'sservice in the Revolution. He stated that his father's comrades in the service from thesame neighborhood were Gideon Griffin, Morgan Griffin, Berry Jeffers,Allen Jeffers, Osborne Jeffers, and Edward's cousin Drury Harris. James Rawlinsontestified for him [NARA, R.4649, M804, Roll 1198, frame 1000 of 1169; https://www.fold3.com/image/23206759]. Benjamin Holley was listed in the Pay Roll of the 3rd SouthCarolina Regiment commanded by Colonel William Thomson for the month of August 1779 and 1November 1779, in the same list with Berry, Osborn and Allen Jeffers, Gideon andMorgan Griffin, and Drury Harris [NARA, M246, roll 89, frame 194, 196, 198; https://www.fold3.com/image/21741226]. Hewas a taxable "free negro" in the district between the Broad and Catawba riversin South Carolina in 1784 [South Carolina Tax List, 1783-1800, frame 37]. He entered thewar in what was then Orangeburg District near the homestead of Colonel William Thomson andenlisted until the end of the war with his comrades: Allen Jeffers, Osborne Jeffers,Benjamin Jeffers, Drury Harris, Morgan Griffin, Gideon Griffin,Arthur Jackson, and Benjamin Carter, many of whom lived not far from herfather. His wife Priscilla Holley's application for a widow's pension included a book withthe birth dates of her family that was said to have been in the handwriting of ColonelThomson [NARA, W.8941, M804, roll 1312, frame 54; https://www.fold3.com/image/29342628].Priscilla was head of a St. Matthews Parish, Orangeburg household of 8 "freecolored" in 1820. Adam Ivey was head of a Sumter District, South Carolina household of 8"other free" in 1800 [SC:605] and 10 "free colored" in 1820 [SC:211],counted as white in Sumter District, South Carolina census in 1830. He appeared inMontgomery County, Alabama court to apply for a pension for services in the Revolution,stating that he was born in Lumberton, on Drowning Creek, in Robeson County, NorthCarolina, and moved to Marion District, South Carolina, near Marrs Bluff at the age ofnine or ten. At the age of fifteen he entered the service as a volunteer [NARA, R.5507,M804, Roll 1396, frame 459 of 817; https://www.fold3.com/image/24167357]. Allen Jeffers enlisted in the Revolution in South Carolina on 13 August1782 and was listed in the muster of the 1st Company of South Carolina Troopson 11 December 1782, on the payroll of the 3rd South Carolina Regiment in March1780 and reenlisted on 13 August 1782, listed in the muster of March 1783 [NARA, M246,roll 89, frames 339, 341; https://www.footnote.com/image/967938viewed on 2 January 2008]. He was head of a household of 4 "free colored" in thetown of Columbia in 1820 [SC:16]. He made a declaration in Richland County court, statingthat he was born in North Carolina and brought to South Carolina as a child to the fork ofthe Congaree and Wateree Rivers where he had lived ever since, and that he enlisted in the3rd Regiment of Rangers in 1778. Gideon and Morgan Griffin appeared in RichlandCounty court to attest to his service [NARA, S1770, M804, 1408, frame 661 of 884; https://www.fold3.com/image/24147530]. George Jeffers enlisted in the Revolution in South Carolina on 8 August1782, 5 days before Allen Jeffers, and was in the muster of the 5th Regiment ofthe 1st Company of South Carolina Troops on 11 December 1782 and was listed inthe muster of March 1783 [NARA, M246, roll 89, frames 339, 341; https://www.fold3.com/image/9679608]. Osborne Jeffers enlisted in the Revolution in South Carolina on 25 May1778 and served until 1 July 1781. He was listed in the pay roll of the 3rdSouth Carolina Regiment in August 1779 and March 1780 [NARA, M246, roll 89, frames 120,196, 379; https://www.fold3.com/image/9679452]. Berry Jeffers was listed in the payroll of the 3rd South CarolinaRegiment in March 1780 [M246, Roll 89, frame 196 of 389; https://www.fold3.com/image/9679460]. Hewas head of Richland District household of 10 "other free" in 1810 [SC:176]. Heserved for three years with fellow soldiers Morgan and Gideon Griffin and Allen andOsborne Jeffers. His brother Osborne Jeffers died in battle in Charleston [NARA, W.10145,M804, Roll 1408, frame 696 of 884; https://www.fold3.com/image/24147596]. Moses Knight was head of a Frederick County, Maryland household of 5"other free" in 1800 (Moses Night) [MD:788] and 10 in 1810 (M. Knight) [MD:635].He was about seventy six years old on 26 March 1831 when he appeared in Davis County,Indiana court and petitioned (signing) for a pension for his services in the Revolution.He stated that he enlisted in 1779 in South Carolina in the regiment commanded by ColonelJack McIntosh. He was sometimes called Moses Sharper and Moses McIntosh because he wasraised by Colonel Alexander McIntosh [NARA, W.10182, M804, Roll 1503, frame 624 of 1635; https://www.fold3.com/image/24655780]. Robert Locklear enlisted in the 6th South Carolina Regimenton 20 May 1776 [NARA, M853, https://www.fold3.com/image/291771927].He was head of a Fairfield County, South Carolina household of 4 "other free" in1800 [SC:226]. Joseph Locklear enlisted in the 6th South Carolina Regiment in theRevolution on 20 May 1776 [NARA, M853, https://www.fold3.com/image/291771927].He was head of a Robeson County household of 6 "other free" in 1790 [NC:48], 9in 1800 [NC:389], 7 in 1810 [NC:230], and 8 "free colored" in 1820 [NC:294]. David Patrick was head of a Bladen County, North Carolina household of7 "other free" in 1800. He made a claim in South Carolina for services in theRevolution [S.C. Archives, series S108092, reel 115, frame 166; http://www.archivesindex.sc.gov]. George Perkins was born in Liberty County (present-day Marion County),South Carolina, according to his pension application. He applied for a pension whileliving in Lawrence County, Kentucky, on 15 March 1834. He was living in South Carolinawhen he entered the service in Charleston. He served four tours of ten days each in themilitia under Lieutenant Richard Whittington in 1780 [NARA, R.8113, M804, roll 1911, frame53 of 1034; https://www.fold3.com/image/25570360]. Uriah Portee was the son of John Portee, Sr., who was taxable on thefemale members of his household in Granville County, Granville County, North Carolina inthe list of Phil. Pryor in 1762 [N.C. Archives CR 44.701.19]. He was listed in the payrollof Captain John Hennington's Company commanded by Colonel William Thompson in the 3rdSouth Carolina Regiment in the Revolution from 1 August to 1 November 1779 [NARA, M246,roll 89, frames 128, 131, https://www.fold3.com/image/22768213and 9679392. William Redman was head of Spartansburg, South Carolina household of 6"other free" in 1790 [SC:33 (microfilm of original)], a Lincoln County, NorthCarolina household of 11 "other free" in 1800 [NC:900], and 4 "otherfree" and a white woman in Rutherford County in 1810 [NC:431]. He enlisted in theRevolution in South Carolina in 1775 [NARA, R.8645, M805, Roll 679, frame 0652; https://www.fold3.com/image/15172120]. Willis Reed was head of a South Orangeburg District household of one"other free" in 1790 [SC:99], paid a little over 35 pounds for militia duty as ahorseman from 15 April 1781 to 15 February 1782 [South Carolina Archives, Accounts Auditedfor Revolutionary War Service, AA 6309]. Cornelius Rouse was a "Molato" taxable in Bladen County,North Carolina, in 1771 [Byrd, Bladen County Tax Lists, I:61]. He was a"Negroe" head of a Cheraw District, South Carolina household of 2 "otherfree" males above the age of 16, 2 "other free" males under 16, and 7"other free" females in 1790 [SC:358], 15 "other free" in BarnwellDistrict in 1800 [SC:62], and 9 in Abbeville District in 1810 [SC:84]. He was called NealeRous when he received pay for thirty days duty in the militia in 1782, perhaps identicalto Cornelius Rose who was listed in the payroll of the 4th Company of the 3rdSouth Carolina Regiment commanded by Colonel William Thomson in July 1779 and March 1780,listed as waiting on Colonel Thomson in 1779 [NARA, M246, roll 89, frames 121, 246, 249;S.C. Archives Accounts Audited For Revolutionary War Services, AA6636, frame 466, roll#128; https://www.fold3.com/image/9679512]. Abraham Scott received partial payment for 163 days duty in CaptainJoseph Johnston's and Captain Frederick Wommack's Company from 20 June to December 1781and was in Winton County on 11 August 1787 when he assigned William Holmes his right tothe remainder [Scott, Abraham, Account Audited (File No. 6818) of Claims Growing out ofthe American Revolution, S.C. Archives Series S108092, Reel 0131, frame 00294; http://www.archivesindex.sc.gov]. He was headof a South Orangeburg District household of 9 "other free" in 1790. He was a manof color who served in the Revolution Moss, Roster of South Carolina Patriots,1849]. Sampson Shoemaker made a claim in South Carolina for services in theRevolution [S.C. Archives, series S108092, reel 133, frame 328; http://www.archivesindex.sc.gov]. He was headof a Prince George Parish household of 6 "other free" in 1790 and 1 in LibertyCounty in 1800 [SC:806]. Thomas Sweat was listed in the Muster Roll of Captain AlexanderMcKintosh's Company of Colonel Gabriel Powell's Battalion in the expedition against theCherokees from 11 October 1759 to 15 January 1760, in the same list as Winslow Driggers[Clark, Colonial Soldiers of the South, 929]. He was a "Mulato" taxablein Bladen County, North Carolina, in 1768 and 1769 and taxable in the household of Ann Perkinsin 1771 [Byrd, Bladen County Tax Lists, I:8, 17, 60]. He was in the list of CaptainRobert Lide's Company of Volunteer Militia who signed a petition to the Council of Safetyof South Carolina on 9 October 1775. James Sweat was counted as white in 1790, head of a Beaufort District,South Carolina household of four males over 16, three under 16, three females, and a slave[SC:11]. He was listed in the payrolls of Captain Uriah Goodwyn's company of the 3rdSouth Carolina Regiment from March 1779 to March 1780 [M246, roll 89, frames 121, 138,142, 147; https://www.fold3.com/image/9679406]. William Sweat was listed in Captain Robert Lide's Company of VolunteerMilitia who signed a petition to the Council of Safety of South Carolina on 9 October1775. He was counted as white in 1790, head of a Beaufort District, South Carolinahousehold of one male over 16, three under 16, and two females [SC:11]. Nathan Sweat was listed in Captain Robert Lide's Company of VolunteerMilitia who signed a petition to the Council of Safety of South Carolina on 9 October1775. He was counted as white in 1790, head of a Beaufort District, South Carolinahousehold of one male over 16, one under 16, and 4 females [SC:11]. John Tann was listed in the Pay Roll of Captain Uriah Goodwyn's Companyof the 3rd South Carolina Regiment commanded by Colonel William Thomson fromMarch 1779 to March 1780, listed with James Sweat [NARA, M246, roll 89, frames 119,141, 144, 147 of 389; https://www.fold3.com/image/9679405]. Jim Capers, a man of Color, aged 107 years, appeared in Pike County,Alabama, on 2 July 1849 to apply for a pension for his service in the Revolution. Heenlisted in Christ Church Parish opposite Bull's Island in June 1775 in the 4thSouth Carolina Regiment under General Marion and Colonel John Browry in Captain JohnWhite's Company and also served under Colonel William Capers as a drum major. He serveduntil October 1782. He was the freed slave of a Mr. Capers. His widow Milly was a slave,so her application for a pension was denied [NARA, R.1669, M804, roll 465, frame 513 of607; https://www.fold3.com/image/12832563].   NORTH CAROLINA Joseph Allen was a "Mullatto" taxable in William Allen'shousehold in 1767, a twenty-two-year-old "mullatto" planter listed in the 25 May1778 Granville County Militia Returns [N.C. Archives Mil. TR 4-40 by The NorthCarolinian VI:726 and DAR, Roster of Soldiers in the American Revolution,600]. Caleb Archer was in a list of militia men drafted from Hertford Countyin the Third Division commanded by Major George Little [TR B5F20]. He was allowed 26pounds pay for service in the Revolution from 10 November 1777 to 10 August 1778 [Haun, RevolutionaryArmy Accounts, vol.II, Book 2, 280]. On 7 June 1792 he appointed James Carraway ofCumberland County his attorney to receive his payment for services in the Continental linein 1778 and 1779 [NCGSJ VIII:98]. He was head of a Hertford County household of 5"other free" in 1790 [NC:26] and 9 in 1800. Ezekiel Archer was taxable in Hertford County in District 5 on 3 cattleand 2 horses in 1779 [GA 30.1]. He received voucher no. 2005 for 12 pounds specie inEdenton District on 16 August 1783 for military service in the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-L51X,Archers, Ezekiel]. He was head of a Hertford County household of 7 "other free"and 3 slaves in 1800. Demcey Archer was a private who enlisted in Ely's Company of the 7thNorth Carolina Regiment in the Revolution for three years in November 1777 and died on 14February 1778 [Clark, The State Records of North Carolina, XVI:1005]. His heirBaker Archer (son of "Free Mulatto" Thomas Archer) received 640 acres of bountyland for his service [N.C. Archives, S.S. file no. 984a, call no. S.108.385 http://mars.archives.ncdcr.gov; also abstractedby Haun, North Carolina Revolutionary Army acconts, pt. 15]. Evans Archer was a soldier born in Hertford County and living inNorfolk County on 23 September 1780 when he enlisted in the Revolution for 1-1/2 years: age25, yellow complexion, 5'4-1/4" high, marched to join Colonel Green [Register& description of Noncommissioned officers & Privates, LVA accession no. 24296, by http://revwarapps.org/b69.pdf(p.70)]. He wastaxable in Norfolk County, Virginia, in 1786 and 1787 [PPTL, 1782-91, frames 525, 558] andhead of a Hertford County household of 3 "other free" in 1790 [NC:25], 3 in1800, and 3 "free colored" in 1820 [NC:186]. He applied for a Revolutionary Warpension in Hertford County court, stating that he enlisted in Portsmouth, Virginia, for 18months until January 1782 [NARA, S.41415, M805, Roll 25, frames 0113-8; https://www.fold3.com/image/11131047]. Jacob Archer received voucher nos. 1960 and 2309 for a total of 21pounds specie on 1 August 1783 and 26 August 1783 in Edenton District for military servicein the Revolution [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5Q3K,Archers, Jacob]. He was head of a Hertford County household of 8 "other free" in1790 [NC:26]. Jesse Archer was a private who served and died in the Revolution [DAR, Rosterof Soldiers from North Carolina in the American Revolution, 184]. His heir BakerArcher received 640 acres of bounty land for his service [N.C. Archives, S.S. file no.225, call no. S.108.351 http://mars.archives.ncdcr.gov;also abstracted by Haun, North Carolina Revolutionary Army accounts, pt. 15]. John Archer was a "free Mulatto" taxable in the household ofJohn Sholer, Jr., in an untitled Bertie tax list for 1765. In 1766 he was taxable inWilliam Whealer's household, and in 1767 he was in Henry Bunch's household inJonathan Standley's list [CR 10.702.1]. By 1779 he was in Martin County where he wastaxable as a married man [GA 30.1]. He received 9 pounds in Halifax District for militaryservice in the Revolution ["North Carolina Revolutionary Pay Vouchers,1779-1782," (https://familysearch.org/ark:/61903/1:1:Q2WT-LLZ9:accessed 17 October 2016), John Archer]. Thomas Archer was head of an Orange County, North Carolina household of5 "free colored" in 1820 [NC:352]. He was identified as a Revolutionary Warsoldier and father of Nancy, wife of Elias Roberts, in Elias' Chatham County freepapers. The papers stated that Thomas Archie had resided in Chatham County fortwenty-three years but was living in Orange County, North Carolina, when the papers wereissued on 10 February 1823 [Orange County, Indiana DB D:432]. Zachariah Archer was taxed in Jonathan Stanley's 1766 Bertie Tax List.In 1772 he was head of a household with Sarah Archer, possibly his wife, in the list ofThomas Ward, adjacent to John Archer.  He received 9 pounds in Halifax District inJune 1783 for service in the Revolution ["North Carolina Revolutionary Pay Vouchers,1779-1782," https://familysearch.org/ark:/61903/1:1:Q2WT-LT39:accessed 17 October 2016), Zachariah Archer].  In the 1787 State Census for MartinCounty he had 8 persons in his District 7 household. He was head of a Martin Countyhousehold of 6 "other free" and a white woman in 1790 [NC:68], 1 "otherfree" and a white woman in 1800 [NC:383], and 2 "other free" in EdgecombeCounty in 1810 [NC:771]. Archibald Artis, born say 1753, was paid for serving in the militia inWilmington District, North Carolina, during the Revolution [NCDAR, Roster of Soldiersfrom North Carolina in the American Revolution, 415]. He received voucher no. 511 inNew Bern District for 9 pounds specie on 19 August 1782 for militia duty in Anson Countyas per Captain Griffen's Pay Roll https://www.familysearch.org/ark:/61903/1:1:Q2WT-RSCG].He died before November 1782 when Stephen Powell was granted administration of hisestate in Johnston County on a bond of 200 pounds. The account of sales of the estatetotaled a little over 43 pounds [Haun, Johnston County Court Minutes, III:232]. Hewas mentioned in the Revolutionary War pension application of Holiday Haithcockwhich had a testimonial by William Bryan, a Justice of the Peace: ..This affiantremembers that one mulatto was in his company as a common soldier whose name ArchibaldArtis [NARA, R.4812, M804, roll 1263, frame 437; https://www.fold3.com/image/22996357]. John Artis enlisted in 1781 in Colonel Hall's Company of AbrahamShepard's 10th North Carolina Regiment. He and John Godwin were imprisoned forrobbery in Halifax on 15 August 1781. He left the service on 1 November 1782. BenjaminMcCulloch drew his final pay [Clark, State Records of North Carolina, 17:190,16:1007, 15:609; N.C. Historical & Genealogical Register, II:128]. He appearedin Cumberland County, North Carolina court to apply for a pension and claim twelve monthspay as a private in the Revolution. He stated that he enlisted in May 1781 and joinedCaptain Clem Hall's Company of the 2nd Regiment [NARA, S.41416, M804, https://www.fold3.com/image/10951920]. Hewas head of an Orange County, North Carolina household of 5 "free colored" in1820 [NC:354]. Joseph Artis was paid for service in the militia in Wilmington Districtduring the Revolution [NCDAR, Roster of Soldiers from North Carolina in the AmericanRevolution, 415; North Carolina Revolutionary War Pay Vouchers, https://familysearch.org/ark:/61903/1:1:Q2WT-L5Z3],perhaps the Josiah Artis who was in a list of men raised for the Continental Line [N.C.Archives, Troop Returns, B4F43, http://www.digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/701/rec/2]. Thomas Artis served in the Revolution from North Carolina [N.C.Archives, State Treasurer Record Group, Military Papers, Revolutionary War Army Accounts,IV:35, folio 3]. William Baley was head of a Hertford County, North Carolina householdof 6 "other free" and a white woman in 1790. He may have been the William Baileywho received voucher no. 3444 for 6 pounds specie for military service in Edenton Districton 29 September 1784 [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-LR4T]. William Barber, born on 17 May 1745 in Dinwiddie County, was living inSurry County, North Carolina, on 2 January 1833 when he made a declaration in court toobtain a Revolutionary War pension. He stated that he was living in Halifax County,Virginia, when called into the service and moved to Surry County about 1805 [NARA, S.6572,M805, Roll 48; https://www.fold3.com/image/12783624].He was taxable in the southern district of Halifax County, Virginia, from 1782 to 1803:called a "Mulatto" starting in 1792 [PPTL, 1782-1799, frames 5, 127, 185, 259,412, 434, 533, 598, 671, 808; 1800-12, 49, 175, 304]. He was head of a Surry County, NorthCarolina household of 8 "other free" in 1810 [NC:697] and 6 "freecolored" in 1820 [NC:670]. Council Bass enlisted as a musician for 9 months on 20 July 1778[Clark, The State Records of North Carolina, XVI:1018] and was listed as a fifer inthe roll of Lieutenant Colonel William L. Davidson's Company on 23 April 1779 [NARA, M246,roll 79, frame 142 of 323; https://www.fold3.com/image/10200387].He was head of a Northampton County household of 7 "other free" and 2 slaves in1790 [NC:74]. Elijah Bass, great grandson of John Bass and an Indian woman namedKeziah Elizabeth Tucker, enlisted in the 10th Regiment of the North CarolinaLine as a substitute for Ebenezar Riggan on 10 February 1781 and was killed in the battleof Eutaw Springs on 8 September 1781. His widow married Benjamin Richardson withPhilip Pettiford as bondsman [NARA, W.4061, M804, Roll 2038, frames 533, 528; https://www.fold3.com/image/14161295]. Hardy Bass enlisted for 12 months in Donoho's Company of the 10thNorth Carolina Regiment on 14 June 1781 and left the service on 14 June 1782 [Clark, TheState Records of North Carolina, XVI:1020]. He received pay voucher no. 178 for 13pounds specie in Halifax in 1782 as well as no. 120 for 4 pounds on 1 June 1781, endorsedon back, "Hardy Bass, Volunteer, Granville County" [North Carolina RevolutionaryPay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-L2QX,Bass, Hardy]. He was head of a Granville County household of 4 "other free" in1800. Reuben Bass may have been one of seven males in Benjamin Bass, Sr.'sGranville County household in the 1786 state census. He received voucher no. 175 inHillsboro for 9 pounds specie on 11 June 1783 for military service in the Revolution[North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5RNS,Bass, Ruben]. He was head of a Wake County household of 7 "other free" in 1800[NC:753]. Samuel Bell was born in Surry County, Virginia, in May 1749. He wasliving in Sampson County, North Carolina, in February 1782 when he volunteered in CaptainColeman's Company under Major Griffith McRae and Colonel Lytle. He marched to Wilmington,to Georgetown, and to Charleston, but was never in any engagement. After the war, he livedin Sampson County until about 1807 when he moved to Robeson County where he applied forand was granted a pension on 31 August 1832 [NARA, S.6598, M804, Roll 207, frame 0489; https://www.fold3.com/image/11030605]. Hewas head of a Sampson County household of 10 "other free" in 1790, 15 in 1800[NC:509], 5 in Robeson County in 1810 [NC:234], and 2 "free colored" in RobesonCounty in 1820 [NC:309]. John Benson was drafted in the Dobbs County Militia for 12 monthsservice in the Revolution: age 23, 5'8", Black complexion, a planter [TroopReturns, Box 6, folder 22, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/985/rec/3(accessed 6/17/2018)]. His heirs received 640 acres for his service [DAR, Roster ofSoldiers from North Carolina in the American Revolution, 277]. Absolem Bibby was 7 years old in November 1771 when the Bute Countycourt ordered him bound an apprentice planter to John Pinnion [WB A:227]. He enlisted inthe Tenth Regiment, Dixon's Company, of the N.C. Continental Line on 18 May 1781 for oneyear and was discharged on 21 May 1782 [Clark The State Records of North Carolina XVI:1021].He was head of a Franklin County household of 4 "other free" in 1790 [NC:58] and1 "other free" in 1810 [NC:825]. Edmund Bibby was ordered bound to John Pinnion in Bute County inNovember 1771 [Minutes 1767-76, 194; WB A:218]. He was listed among the Continentalsoldiers from Bute County who enlisted for nine months on 3 September 1778: EdmonBibby, Place of Abode Bute County, born N.C., 5'4", 20 years old, Dark Fair,Dark Eyes [NCAr:Troop Returns, Box 4, by NCGSJ XV:109]. His heirs receivedmilitary land warrant no. 3928 for 640 acres, entered on 22 July 1795 and issued 7 March1796 [N.C. Archives S.S. 1096, call no. S.108.385, http://mars.archives.ncdcr.gov]. Edward Bibby was a "Malatoe Child" bound apprentice toColonel Thomas Armstrong in Cumberland County, North Carolina, on 21 January 1758 [Minutes1755-9, 33]. He may have been identical to Edward Bubby who enlisted in Raiford's Companyin the 10th North Carolina Regiment on 2 June 1781 and completed his service on3 June 1782 [Clark, The State Records of North Carolina, XVI:1020]. He was head ofa Cumberland County household of 1 "other free" in 1810, called Ned Beebe[NC:565]. Solomon Bibby was 7 years old in November 1771 when the Bute Countycourt ordered him bound an apprentice planter to Peter Goodwin [WB A:233]. He received apension for his Revolutionary War service as a private in the Tenth Regiment, Yarborough'sCompany, of the North Carolina Continental Line in 1781. He was living near Sandy Creek inthe part of Franklin County which was formed from Bute County when he volunteered. He wascalled a "free person of Color" on 18 June 1841 when he applied for a pensionwhile living in Franklin County. He stated that he served in the 10th NorthCarolina Regiment and also as a waiter for General Jethro Sumner. He cared for the horsesand guarded the baggage wagons during the battles of Camden, Guilford Court House andEutaw Springs [NARA, S.6644, M804, Roll 233, frame 182 of 763; https://www.fold3.com/image/10967901]. David Bizzell received pay voucher nos. 2028, 2342, and 2705 for 12pounds on 16 August 1783, 10 pounds on 26 August 17__ and 7 pounds on 29 December 1783 inEdenton District for military service in the Revolution [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PBK6,Byzel, David]. He was head of a Hertford County household of 3 "other free" in1800. Enos Bizle/ Bizzel enlisted on 10 September 1777 for three years andwas in the muster of Colonel John Patton's Company of 2nd North CarolinaBattalion at White Plains on 9 September 1778 [Clark, The State Records of NorthCarolina, XIII:516]. He apparently died in service since his heir David Bizzellreceived a military warrant of 640 acres for his service [North Carolina and Tennessee,Revolutionary War Land Warrants, 1783-1843, Roll 1, Revolutionary Warrants, 1783-1799(Nos. 22-387), 120 (http://www.ancestry.com)]. Davidwas head of a Hertford County household of 3 "other free" in 1800. Solomon Bizzell was head of a Hertford County household of11 "other free" in 1790 [NC:26] and 11 in 1800. He received 11 pounds forservice in the Revolution on 1 August 178_ [North Carolina Revolutionary Pay Vouchers,1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-531R,Bizells, Solomon]. William Bussell was head of a Robeson County household of 5 "otherfree" in 1790 [NC:48]. William Bizzel received voucher no. 321 for 10 pounds speciein Wilmington District on 12 December 1781 for military service in the Revolution [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-P5Q1,Bizzel, William]. Jacob Black received voucher no. 3655 for 9 pounds specie in Hillsboroon 20 August 1783 for military service in the Revolution [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-L5HQ,Black, Jacob]. He was head of an Orange County household of 3 "other free" in1800 [NC:513]. Martin Black enlisted in New Bern for three years in Stevenson'sCompany of the North Carolina Continental Line on 16 May 1777. He was in Valley Forge andWest Point and reenlisted for eighteen months in Evans Company in 1782. Isaac Perkinstestified that he enlisted on the same day as Martin and served with him [NARA, S.41441,M805, Roll 92, frame 0147; https://www.fold3.com/image/11042872].He was head of a Carteret County household of 2 "other free" in 1790 [NC:128]and an Onslow County household of 4 "other free" in 1800 [NC:143]. Benjamin Blango enlisted in Hogg's Company for 9 months on 20 July 1778and received a total of 25 pounds specie for service in the Continental Line [Clark, TheState Records of North Carolina, XVI:1018; North Carolina Revolutionary Pay Vouchers,1779-1782, Benjamin Blango, https://familysearch.org/search/collection/1498361].He was a deceased soldier of Beaufort County whose estate was administered before June1792 by Sarah Blango [NCGSJ XVIII:72]. Moses Blango enlisted in Hogg's Company on 20 July 1778 and received atotal of 25 pounds specie for service in the Continental Line [Clark, The State Recordsof North Carolina, XVI:1018; North Carolina Revolutionary Pay Vouchers, 1779-1782,Moses Blango, https://familysearch.org/search/collection/1498361].He was a deceased soldier of Beaufort County whose estate was administered before June1792 by Sarah Blango [NCGSJ XVIII:72]. Solomon Blango and Tom Blango were in the list of men in theBeaufort County Regiment of Militia on 20 April 1781 [Troop Returns, Box 7, folder 15, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/1107/rec/10].He was head of a Beaufort County household of 1 "other free" in 1790 [NC:126]. Thomas Blango was paid for military service in the NewbernDistrict Militia during the Revolution [NCDAR, Roster of Soldiers from North Carolinain the American Revolution, 404], was paid 9 pounds for service in the ContinentalArmy on 15 January 1782 [Clark, Colonial Soldiers of the South, 781; NCDAR, Rosterof Soldiers from North Carolina in the American Revolution, 404; "North CarolinaRevolutionary Pay Vouchers, 1779-1782," https://familysearch.org/ark:/61903/1:1:Q2WT-LGR2]and was head of a Beaufort County household of 10 "other free" in 1790 [NC:125]. John Blanks was a "Mixt Blood" taxable in his own BladenCounty household in 1774, a "Black" taxable in 1775, and head of a household of2 Blacks 12-50 years old and 4 over 50 or under 12 in 1786 [Byrd, Bladen County TaxLists, I:29, 124; II:36, 142, 169, 202]. He served in the Revolution from NorthCarolina [N.C. Archives, State Treasurer Group, Military Papers, Revolutionary War ArmyAccounts, Blanks, John, VIII:37, Folio 4; W-1:12; IX:93, Folio 1; V:18, Folio 3; VI:29,Folio 3; http://mars.archives.ncdcr.gov]. Hereceived voucher no. 823 for 9 pounds specie in Wilmington District on 15 February 1782for his service in the militia [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://www.familysearch.org/ark:/61903/1:1:Q2WT-RS7Q].He was head of Bladen County household of 8 "other free" in 1790 [NC:188]. David Boon enlisted in Ballard's Company of the 10th NorthCarolina Regiment for 9 months on 20 July 1778 [Clark, The State Records of NorthCarolina, XVI:1019]. H. Murfree received his final pay [Clark, The State Records ofNorth Carolina, XVII:193]. He was head of a Northampton County household of 1"other free" in 1810 [NC:714] and 10 "free colored" in Hertford Countyin 1820 [NC:182]. Elisha Boon enlisted in Baker's Company in the 10th NorthCarolina Regiment for nine months on 20 July 1778 [Clark, The State Records of NorthCarolina, XVI:1018]. He was head of a Northampton County household of 4 "freecolored" in 1820 [NC:218]. He was about sixty one when appeared in Wake County courton 13 June 1818 to apply for a pension for his service in the Revolution, stating that heenlisted early in the war as a volunteer in Nash County under the command of Captain IsaacHorn who marched his company to Halifax where he was put under the command of Captain JohnBaker of the 10th Regiment for 9 months about July 1778. He moved to Lexington,Kentucky, by 7 June 1824 [NARA, S.35196, M804, roll 288, frame 14 of 842; https://www.fold3.com/image/14438017]. James Boon was a "Mixt. Blood" taxable in Hertford County in1770 [Fouts, Tax Receipt Book, 31] and head of a Gates County household of 1"other free" in 1790 [NC:23]. He may have been the James Boon who enlisted fornine months in Bradley's 10th North Carolina Regiment on 20 July 1778. JohnSheppard received his final pay of 23 pounds in Halifax [Clark, The State Records ofNorth Carolina, XVI:1019; XVII:193]. And he may have been the James Boon whose heirsreceived warrant no. 1493 of 640 acres for service in the Revolution [N.C. Archives, S.S.no. 1498, call no. S.108.357, http://mars.archives.ncdcr.gov].In February 1790 the Gates County court ordered his twelve-year-old orphan son Thomas Boonbound an apprentice shoemaker to Thomas Marshall. The inventory of his estate was recordedin Gates County court on 20 February 1794 [Fouts, Minutes of County Court of Pleas andQuarter Sessions 1787-93, 8, 14]. Lewis Boon, "bastard Mulatto of Patt Boon," was boundapprentice in Bertie County, North Carolina, in 1774. He enlisted in the Revolution for 9months in Baker's Company on 20 July 1778 [Clark, The State Records of North Carolina,XVI:1018]. He was head of a Northampton County, North Carolina household of 9 "otherfree" in 1800 [NC:429], 5 in Halifax County in 1810 [NC:5], and 5 "freecolored" in Halifax in 1820 [NC:142]. He appeared in Halifax County court to applyfor a pension for his service in the Revolution, stating that he enlisted in Bertie Countyfor nine months in July 1778 in Captain Blount's Company. He was born in 1757 in BertieCounty, moved to Northampton County and had been living in Halifax County for the lastforty years [NARA, S.6683, M804, Roll 288, frame 247 of 842; https://www.fold3.com/image/14483482]. Willis Boon enlisted in William's Company of the 5th NorthCarolina Regiment for 2-1/2 years in 1777 and was omitted in February 1778 [Clark, TheState Records of North Carolina, XVI:1013]. He was about seventy when he appeared inChowan County court on 11 October 1820 to apply for a pension for his services in theRevolution, stating that he enlisted for 2-1/2 years in Captain John Pugh William'sCompany and served until the Battle of Germantown when he was transferred to Polk'sRegiment and served until the end of the war. He had no one in his family but his elderlywife. His application included a certificate from Colonel Nicholas Long [NARA, S.41455,M804, roll 288, frame 409 of 842; https://www.fold3.com/image/14438694].He was head of a Chowan County household of 2 "free colored" in 1820 (man and awoman over 45) [NC:118]. Saul Bowers, "of Craven County," received pay voucher no. 11on 1 August 1782 for 35 pounds specie for military service in the Revolution from CravenCounty [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PY4B].He was head of a Craven County household of 3 "other free" in 1790 [NC:131]. James Bowser was drafted from the Third Division of the Hertford CountyMilitia between 1779 and 1780. Others in this list included Caleb Archer, Mark Manley,Moses Manley, Junr., Carter Nickens, Gabriel Manley, and Henry Chavers [TR, B5F20]. Randal Bowser/ Bowers was listed in the pay roll of Captain WilliamCaldwell's Company of the 3rd South Carolina Regiment commanded by ColonelWilliam Thompson in July and August 1779 [NARA, M246, roll 89, frame 171; https://www.fold3.com/image/9679437]. Hewas head of a Hertford County household of 6 "other free" in Moore's District in1800 [NC:133]. Moses Branch, born before 1776, was head of a Robeson County householdof 1 "other free" in 1800 [NC:363] and 1 "free colored" in 1820[NC:297]. He received 2 pounds specie in Wilmington District on 14 November 1781 for hisservice in the militia [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GM2Z,Branch, Moses]. David Braveboy was a taxable "Mulato" in Bladen County in1769, taxable with his wife in 1772, a "Mixt Blood" taxable on himself, his wifeand daughter in 1774, a "Molato" taxable in 1776, and taxable on 1 poll and 250acres in 1784 [Byrd, Bladen County Tax Lists, I:16, 43, 71, 80, 93, 123, 134;II:67, 74; Bladen County Tax List (1763, 1784)]. He received voucher no. 1183 for 9 poundsin Wilmington District on 27 September 1782 for military service in the Revolution [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5FDB,Braveboy, David]. In his 20 October 1787 Robeson County will he named his wife Lydia andchildren [WB 1:10]. Lydia was head of a Robeson County household of 7 "otherfree" in 1790 [NC:48]. Jacob Braveboy, a "bastard Mulattoe, was about 15 when the May1774 Bertie County court bound out as an apprentice bricklayer [Haun, Bertie CountyCourt Minutes, IV:74]. He enlisted for 2-1/2 years as a private in Williams' Companyof the 2nd North Carolina Battalion on 9 May 1776 and was discharged on 10November 1778 [Clark, The State Records of North Carolina, XVI:1013]. He was listedin Benjamin Williams' Company of the 2nd North Carolina Battalion commanded byColonel John Patten for January 1778 and was listed in Hardy Murfree's Company of the 2ndNorth Carolina Battalion on 9 September 1778 at White Plains, in the same list as William Sweat[NARA, M246, roll 79, frames 115, 122 of 323; https://www.fold3.com/image/10200094]. Hewas head of a Martin County household of 10 "other free" in 1800 [NC:387]. John Braveboy was a "Black" tithable in Tyrrell County in1755 [T.O. 105, box 1], head of a Beaufort County household of 1 "other free"and 6 slaves in 1790 [NC:127], 1 "other free" in 1800 [NC:4], and 1 in 1810[NC:116]. He was called John Brayboy when he volunteered for three years as a soldier inCarteret County in September 1778 [N.C. Archives, digital collection, Troop Returns, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/651/rec/162].He enlisted on 27 August 1778 for three years in Captain Ballard's Company in the NorthCarolina Continental Line but was listed as a deserter a little over a year later on 29October 1779 [Clark, State Records, XVI:1020]. John Braveboy was a "free Mulatto" tithable inAbraham Sullivent's household in the 1770 Bertie tax list of David Standley, and he wastaxable with his mother in Standley's 1771 list [CR 10.702.1, box 2]. In 1774 he was a"Negro" head of his own household in David Standley's list. In 1779 he wastaxable on an assessment of 243 pounds in District 6, Martin County [GA 30.1]. In 1790 hewas head of a Martin County household of 7 "other free" and a white woman: JohnBraveboy & mother [NC:68]. He sold his pay for military service in the Revolution toThomas Hunter, commissioner for Martin County on 1 September 1782 [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-56S4,Braveboy, John]. Samuel Braveboy received voucher no. 1734 for 9 pounds specie on 3March 1784 in Salisbury, Rowan County, North Carolina, for military service in theRevolution [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5997,Brayboy, Samuel]. He was head of a Cheraw District household of 1 "other free"male over the age of 16, 1 male "other free" under 16, and 1 female "otherfree" in 1790 [SC:380]. Benjamin Brewington enlisted in Quinn's Company of the 10thNorth Carolina Regiment for nine months on 20 July 1778. He received 23 pounds pay forservice in the Revolution [Clark, The State Records of North Carolina, XVII:193,1018]. His rights to military land warrant no. 1515 of 640 acres were assigned toAlexander Ewing on 17 January 1789 [N.C. Archives S.S. file 893, call no. S.108.354, http://mars.archives.ncdcr.gov]. Joshua Brewington was head of a New Hanover County household of 5"other free" in 1800 [NC:311] and 5 "free colored" in 1820 [NC:225].He was seventy-seven years old on 19 September 1836 when he appeared in New Hanover Countycourt to make a declaration to obtain a pension for his services in the Revolution. Hestated that he was born in 1759 or 1760 in the part of Duplin County that became SampsonCounty, served in a Company of 9 months raised in Duplin County in February or March 1779,lived ten to twelve years in Sampson County after the war and then moved to New HanoverCounty. There was a record of his enlistment but no record of service. He was a"person of Colour" who died on 22 November 1836 [NARA, S.8091, M804, Roll 332,frame 14 of 905; https://www.fold3.com/image/10990898]. Lewis Brewington received voucher no. 1839 on 16 March 1782 for 20pounds specie and no. 5559 for 20 pounds on 5 February 1784 in Wilmington District formilitary service in the Revolution [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-G3S9,Bruenton, Lewis; Brewinton, Lusis]. He was head of a New Hanover County household of 4"other free" in 1800 [NC:311]. John Brooks was a Revolutionary War pensioner in North Carolina [Clark,State Records of North Carolina, XXII:571], head of a Robeson County household of 5"other free" in 1800 [NC:367] and 7 in 1810 [NC:147]. He claimed to beninety-five or ninety-six years old on 30 May 1853 when he applied for a pension forservice in the Revolution and was still living in Robeson County on 22 March 1858 when heapplied for (and received) bounty land. In May 1853 Nancy Locklier (nearly 100years of age) had known him for about 85 years. Mrs. Rachel Locklier (about 90years old) stated that she had known him for the last 85 years. Mrs. Rhody Locklier(nearly 100 years of age) had known him for the last 90 years [NARA, S.6732, M804, Roll353, frame 421 of 889; https://www.fold3.com/image/13939742]. William Brown appeared in Hertford County court in May 1833 to applyfor a pension for his service in the Revolution. He stated that he was drafted for ninemonths in January 1779 in the Hertford County Militia under Captain Harris, marched toKinston, then marched to South Carolina under Captain Roundtree. He was later employed indestroying batteaus and boats to prevent Cornwallis and his men from crossing the ChowanRiver on his way Northward. Major Isaac Carter testified that he had seen William servingin the militia [NARA, R.1349, M804, Roll 381, frame 156 of 830]; https://www.fold3.com/image/11035184.William was listed as a draft from Hertford County on 5 November 1778 [N.C. Archives,Troop Returns, B4F41, http://www.digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/696/rec/42].He was head of a Hertford County household of 8 "free colored" in 1830 [NC:188]. Kedar Bryan(t) enlisted for 12 months in Captain Hall's 10thNorth Carolina Regiment on 1 February 1782 and received voucher no. 332 for militaryservice in the Revolution [Clark, The State Records of North Carolina, XVI:1022;North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-G7QL,Bryan, Kedar]. He was head of a Fayetteville household of 4 "other free" in 1790(Kedar Bryant) [NC:42], 4 in New Hanover County in 1800 (Cato Bryan) [NC:311], and 7"free colored" in Fayetteville in 1820 (Cader Briant) [NC:189]. Clement Bunch enlisted in Lytle's Company of the 10th NorthCarolina Regiment in 1782 for 18 months [DAR, Roster of Soldiers from North Carolina inthe American Revolution, 112]. The Bunch family of North Carolina descended from anAfrican slave and a white woman in colonial Virginia http://c.mfcreative.com/offer/us/obama_bunch/PDF/descendancy_final.pdf David Burnett enlisted in Blount's Company of the 5th NorthCarolina Regiment on 2 April 1776 for the war and was omitted in February 1778 (likelydeceased) [Clark, State Records, 1013; Crow, Black Experience in RevolutionaryNorth Carolina, 98; A History of African Americans in North Carolina, 36-7]. Hedied without heirs, and his 640 acre military land warrant was assigned to the Universityof North Carolina [North Carolina and Tennessee, Revolutionary War Land Warrants,1783-1843, Roll 14: William Hill Warrants, 1811-1837 (Nos. 676-1131), frames 142-3 of 540,ancestry.com]. Sawney/ Sanders Burnett was head of a Johnston County household of 12"other free" in 1790 [NC:140], 11 "other free" in Orange County, NorthCarolina, in 1800 [NC:544] and 10 in 1810 [NC:956]. On 8 August 1783 he was calledSaunders Burnet of Johnston County when he received voucher no. 1189 for 9 pounds speciefor military service in the militia during the Revolution [North Carolina RevolutionaryPay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PN7S,Burnet, Saunders]. William Burnett was head of a Dobbs County, North Carolina household of5 "other free" in 1790 [NC:137]. He was drafted in the Dobbs County Militia for12 months service in the Revolution in February 1781: age 23, 5'4", Blackcomplexion, a planter [Troop Returns, Box 6, folder 22, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/985/rec/3(accessed 6/17/2018)]. He may have been the William Barnett of Wayne County who receivedvoucher no. 2046 for 4 pounds specie on 12 December 1783 for militia duty during theRevolution [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5YDH,Barnett, William]. He was a "Mulatto" who enlisted with the 10th Regiment in1780 and was said to have died without heirs [Crow, Black Experience in RevolutionaryNorth Carolina, 98]. John Butler was a taxable "Mollato" in William Butler'shousehold in the 1774 Bertie County list of Humphrey Nichols. He was living in BertieCounty on 17 November 1820 when he applied for a pension for his services in theRevolution, stating that he enlisted in May 1776 at Windsor, Bertie County, in the NorthCarolina Line [NARA, S.41463, M804, Roll 437, frame 391 of 799; https://www.fold3.com/image/12035260]. Hewas head of a white Bertie County household in 1820. Moses Byrd enlisted as a musician in Lewis' Company of the NorthCarolina Continental Line in Halifax County, North Carolina, in 1776 and was omitted inJanuary 1778. He mustered again in Taylor's Company for 2-1/2 years in January 1779. H.Montfort received his final pay [Clark, The State Records of North Carolina,XVI:1012, 1024, XVII: 192]. He was a "Mulatto" taxable in Southampton County in1802 [PPTL 1792-1806, frames 156, 183, 261, 311, 373, 407, 509, 546, 615]. Nathan Byrd received voucher no. 6817 in Halifax District on 4 June1782 for 3 pounds specie for service in the Revolution [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-53RJ,Byrd, Nathan]. He was head of a Northampton County household of 8 "other free"in 1790 [NC:76]. Philip Byrd was listed among the "Black" members of theundated colonial muster roll of Captain James Fason's Company [Mil. T.R. 1-3]. He was inthe 15 March 1780 return of troops for Northampton County [TR B6F11] and received voucherno. 5908 for 9 pounds on 13 February 1782 in Halifax District for his military service inthe Revolution. He assigned his right to the payment to Micajah Walden [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-LLGH].He was head of a Northampton County household of 5 "other free" in 1790 [NC:76]. Solomon Byrd was called Solomon Burd of Northampton County in August1783 when he received voucher no. 9033 for his service in the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-P5HL].He was head of a Northampton County household of 5 Black males, 4 white females and awhite male in Captain Winborne's District for the 1786 state census. William Carroll received voucher no. 306 for 19 pounds specie in NewBern, Craven County, on 1 August 1783 for military service in the Revolution [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-RSDX,Carroll, William]. He was head of a Beaufort County household of 4 "other free"in 1790. Emanuel Carter received voucher no. 126 for 12 pounds specie by theauditors for the counties of Washington and Sullivan on 20 June 1782 for service in theRevolution [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://www.familysearch.org/ark:/61903/1:1:Q2WT-L2YW].He was listed in the North Carolina Revolutionary War Army Accounts [N.C. Archives, StateTreasurer Group, Military Papers, Revolutionary Army Accounts, I:81, folio 2]. He was headof a Robeson County household of 5 "other free" in 1790 [NC:50]. George Carters received voucher no. 1178 for 21 pounds specie inEdenton on 4 November 1782 for military service in the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://www.familysearch.org/ark:/61903/1:1:Q2WT-LGQF].He was head of a Carteret County household of 10 "other free" in 1790 [NC:129]. Isaac Carter enlisted for 3 years and was in the Roll of CaptainClement Hall's Company in the 2nd North Carolina Battalion commanded by ColonelJohn Patten at White Plains on 9 September 1778 with Isaac Perkins, Martin Black,Cader/ Cato Copeland and Sesar Santee [NARA, M246, roll 79, frame 106 of323; https://www.fold3.com/image/10199799].He was head of a Craven County household of 5 "other free" in 1790 [NC:131]. John Carter enlisted in Captain Quinn's 10th Regimentcommanded by Colonel Davidson for 9 months on 20 July 1778. He was engaged in skirmishesnear West Point and Kings Ferry. He made a declaration in September Term 1820 CravenCounty court to obtain a pension. Asa Spelman testified that they served in thesame regiment. He died before 30 July 1821 [NARA, R.1749, M805, Roll 166, frame 497; https://www.fold3.com/image/15571476]. Hewas identical to John Caster who enlisted in Quinn's Company on 20 July 1778[Clark, The State Records of North Carolina, XVI:1034]. He may have been one of twoJohn Carters, heads of "other free" Carteret County households in 1790 [NC:128,129]. John Edward Carter was a "man of color" living in DuplinCounty during the Revolution when a company of troops hired him to serve for a year. Hewent to Charleston, was taken prisoner by the British and never heard from again [NARA,R.10316, M804, Roll 2247; frame 1009 of 1172; https://www.fold3.com/image/17127338]. Joshua Carter was head of a Craven County household of 4 "otherfree" in 1790 [NC:130]. He received 4 pounds pay for forty days service in the CravenCounty Militia under Major John Tillman in an expedition to Wilmington [Haun, RevolutionaryArmy Accounts, Journal A, 141]. Mark Carter was a "Molato" taxable in the Bladen Countyhousehold of (his father?) James Carter in 1776, head of a Bladen County household of onewhite male from 21 to 60 and two white females in 1786. He received voucher nos. 657 and4408 for a total of 30 pounds specie in Wilmington District on 6 February 1782 and 27August 1783 based on the payroll for the militia [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org,Carter, Mark]. He was taxable on 200 acres in Bladen County in Captain Regan's District in1784 and head of a Robeson County household of 4 "other free" in 1800. Moses Carter was about three years old on 18 April 1758 when theCumberland County court ordered him bound to James Wright. He was a "man ofcolor" who enlisted as a private in Captain Joseph Rhodes' 1st North CarolinaRegiment on 19 July 1782 until 1 July 1783. He made a declaration to obtain a pension inSampson County on 25 October 1820 [NARA, S.41470, M805, Roll 167, frame 0077; https://www.fold3.com/image/12701515]. Hewas head of a Sampson County household of 9 "other free" in 1790 [NC:52] and 6"free colored" in 1820 [NC:278]. Solomon Carter received voucher nos. 245 and 2274 on 18 December 1781and 22 March 1782 for 1 pound, 10 shillings in Wilmington District for service in themilitia [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-L27R,Carter, Solomon]. He was counted as white in the 1790 Duplin County census, head of ahousehold of two males, one female, and 3 slaves [NC:190] and counted as "otherfree" in Duplin County in 1800, head of a household of 4 "other free" and 3slaves. Jonathan Case was on the payroll of Captain Alexander Whitehall'sCompany of North Carolina Militia commanded by Colonel Samuel Jarvis on 2 June 1780[Clark, The State Records of North Carolina XVII:1054]. He enlisted in Bailey'sCompany of the 10th North Carolina Regiment on 17 May 1781 and left the serviceon 17 May 1782. Isles Simmons received his final pay of 32 pounds [Clark, The StateRecords of North Carolina XVI:1036; XVII:202]. He was living in Currituck County on 2June 1791 when he applied for a pension for eighteen months service as a Continentalsoldier [NCGSJ VIII:213]. He was head of a Currituck County household of 4"other free" in 1790 [NC:21] and 10 in 1800 [NC:138]. Joseph Case was head of a Currituck County household of 6 "otherfree" in 1800 [NC:138]. He made a declaration in Currituck County court on 10 May1820 to obtain a pension for his services in the Revolutionary War [NARA, S.41472, M805,Roll 168; M804, Roll 492, frame 159 of 783; https://www.fold3.com/image/12758175]. Bartholomew Chavers received pay of $70 as a private in the ContinentalLine in the Revolution from 1 August 1782 to 15 November 1783, approved by Captain Bradleyand Lieutenant Colonel Thomas Hogg [NARA, U.S. Revolutionary War Miscellaneous Records(Manuscript File), 1775-1790s, Records Pertaining to Troops of particular States, 14395-6,frames 7-11 of 397; http://www.ancestry.com]. He washead of a Northampton County, North Carolina household of 6 "other free" and 2slaves in1800 . Caesar Chavis was in Captain William Ashburn's Militia in Bertie Countyon 8 April 1780 [Troop Returns, Box 7, folder 8, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/1086/rec/1(accessed 6/17/2018)]. He enlisted in Carter's Company of the 10th Regiment ofthe North Carolina Line on 19 May 1782. H. Murfree received his final pay of 23 pounds[Clark, The State Records of North Carolina, XVI:1037; XVII:99]. He was head of aBertie County household of 7 "other free" in 1790 (Cezar Chevat) [NC:12]. He wasthe grandchild of "Free Caesar" Cook of Bertie County. Drury Chavers enlisted as a soldier in Bailey's Company of the 10thRegiment of the North Carolina Line in Edenton on 25 May 1781 and left the service on 25May 1782. Thomas Person received his final pay of 20 pounds [Clark, The State Recordsof North Carolina, XVI:1035; XVII:199]. Drewry Chavis was a substitute from GranvilleCounty [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/pal:/MM9.3.1/TH-1951-32743-9856-78?cc=1948361]. Henry Chavis was in a list of militia men drafted from Hertford Countyin the Third Division commanded by Major George Little between 1778 and 1780 [TR B5F20].He was taxable on 170 acres and 1 poll in Hertford County in Nathan Harrel's List for 1784[GA 64.1]. He was a soldier who served in the Revolution from November 1778 to August1779. His widow Peggy made a deposition in Hertford County on 14 July 1792 to obtain hispay. William Manly attested to her statement [NCGSJ VIII:214]. Voucher no.404 was issued for "Henry Chavers, late a soldier in the Continental Line" for20 pounds on 1 May 1792 [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-R7J4,Chavers, Henry]. Ishmael Chavis was paid for service in the Wilmington District Militiaduring the Revolution [DAR, Roster of Soldiers from North Carolina in the AmericanRevolution, 325]. Richard Chavers was head of a Richmond County household of 5"other free" in 1790 [NC:46] and as "Bud" Chavers, a taxable"Molato" in Archibald McKissak's Bladen County household in 1776 [Byrd, BladenCounty Tax Lists, II:68], head of an Anson County household of 8 "otherfree" in 1800 [NC:224]. He was listed in the North Carolina Revolutionary War ArmyAccounts [N.C. Archives, State Treasurer Group, Military Papers, Revolutionary ArmyAccounts, IX:122, folio 3; http://mars.archives.ncdcr.gov]. Shadrack Chavis received voucher no. 866 on 15 February 1782 in theDistrict of Wilmington for 7 pounds for his service in the militia [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-L2PR,Schavons, Shadrick]. He was head of a Bladen County household of 6 "other free"in 1810 (called Shadrack Shavers) and called Shadrack Chavus when he was head of aColumbus County, North Carolina household of 2 "free colored" (55-100) in 1830. Sherwood Chavis, son of Beck Chavis, was bound by the churchwardens inAmelia County on 24 March 1763 [Orders 1763, 30]. He, Isaac Malone, alias Rouse,and Joseph and Elijah Locklear were in the Salisbury, Rowan County, North Carolinajail on suspicion of robbery on 2 April 1779. They were released when no evidence appearedagainst them, and they were willing to enlist in the Revolution [Clark, The StateRecords of North Carolina, XIV:287]. Solomon Chavis was head of a Halifax County household of 2 "otherfree" in 1810 [NC:13]. Jer. Nelms received his final pay of 28 pounds for service inthe North Carolina Continental Line [Clark, State Records of North Carolina,XVII:198]. William Chavis died while serving from North Carolina in theRevolutionary War. His unnamed heirs received a warrant for 640 acres which they assignedto William Phillips before 6 December 1797 [North Carolina and Tennessee, RevolutionaryWar Land Warrants, 1783-1843, Survey Orders (Nos. 1-3992), no. 5058. (http://www.ancestry.com)]. William Chavers enlisted for 12 months in Brevard's Company of the 3rdNorth Carolina Regiment in 1781 and left the service on 12 April 1782 [Clark, The StateRecords of North Carolina, XVI:1036]. He was head of a Wake County household of 6"other free" in 1800. Robert Cook enlisted in Blount's 10th North CarolinaRegiment for 9 months on 20 July 1778 [Clark, The State Records of North Carolina,XVI:1034]. He was a "free negro" taxable in the undated Bertie County tax listof Humphrey Hardy, about 1772, with his wife Penny and Elizabeth James: 2 Molattosand 1 Black tithe [N.C. Archives CR 10.702.1, Box 13]. He died before 15 February 1780when administration on his estate was granted to (his father) Caesar Cook. No inventorywas recorded, apparently because his father died soon after. On 9 August 1792 HumphreyHardy was granted administration on the estate on 500 pounds surety, but Hardy reportedthat no goods or chattels had come into his hands other than a certificate from the armyaccounts at Hillsborough for the wages that were due the deceased in the amount of $94.69[North Carolina Estate Files, 1663-1979, Bertie County, Cone, Thomas-Davidson, James,frames 201-3, 228-231 of 1881; https://www.familysearch.org/search/collection/1911121,accessed 4/14/2018]. Francis Coley/ Cooley, born in Charles City County, Virginia, enlistedthere in the militia in 1777, moved to Halifax County, North Carolina, in 1779. Hevolunteered for six months in Halifax County and then settled in Brunswick County,Virginia, as an overseer for one Othen (Owen?) Myrick. He moved to Smith County,Tennessee, from where he petitioned for a pension on 28 November 1833 [NARA, S.3197, M804,Roll 609, frame 465 of 618; https://www.fold3.com/image/12745128].He was listed in the state census for North Carolina in the 6th District in 1786. James Coley born in Charles City County, Virginia, served in theRevolution in Virginia and then enlisted in Halifax County, North Carolina. He lived inMontgomery County, Tennessee, about twelve years and then moved to Humphreys County,Tennessee, where he appeared in court to apply for a pension on 18 September 1833 [NARA,S.3188, M804, Roll 643, frame 218 of 651; https://www.fold3.com/image/13181016].He was head of a Halifax County, North Carolina household of 7 whites in 1790 [NC:62]. Jeffrey Cooley enlisted in Montfort's Company of the 10thNorth Carolina Regiment on 20 July 1778, deserted the next day and then mustered in the 5thRegiment in January 1779 [Clark, The State Records of North Carolina, XVI:1034].  Jeffrey Coley was head of a Halifax County, North Carolina household of 5 whites in1790 [NC:62]. Robin Cooley was head of a Halifax County, North Carolina household of 6"free colored" in 1830. He was called Robin Coley when he appeared in HalifaxCounty court on 17 February 1844 and testified that his sister Sally Coley, widow ofJeffrey Coley a Revolutionary War pensioner, died in Halifax County on 26 December 1843and he was her heir [NARA, W.4160, M804, Roll 609, frame 494 of 618; https://www.fold3.com/image/12743960]. James Conner received voucher no. 2153 on 22 March 1782 in Wilmington,New Hanover County, for 1 pound specie for service in the militia [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-G9KD,Conner, James]. He was head of a New Hanover County household of 5 "other free"in 1800 [NC:311]. Docias Conner received voucher nos. 2749 and 2823 for 10 pounds specieon 30 March 1782 from Wilmington District for service in the militia [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5RNP,Conner, Docias]. Cato Copeland was head of a Craven County household of 1 "otherfree" in 1790 [NC:134] and 2 in Halifax County in 1810 [NC:12]. While a resident ofHalifax County he applied for and was granted a pension for three years service in the 2ndNorth Carolina Regiment [NARA, W.17665, M805, Roll 219, frame 0072; M804, frame Roll 650,frame 294 of 579; https://www.fold3.com/image/15200960]. Byrd Cornet enlisted in the 10th Regiment of the NorthCarolina Continental Line for nine months on 20 July 1778 [Clark, The State Records ofNorth Carolina, XVI:1034]. He was listed in the roll of Lieutenant William Davidson'sNorth Carolina Company on 23 April 1779 [NARA M246, Roll 79, frame 142 of 323; https://www.fold3.com/image/10200387]. H.Montfort received his final pay of 27 pounds [Clark, The State Records of NorthCarolina, XVII:198]. He was head of a Northampton County household of 8 "otherfree" and 3 slaves in 1790 [NC:75] and was counted as "other free" in theChatham County census in 1800, called "Hew Bird Cornet" [NC:196]. Jack Cotance was a "Mullatto" who brought an unsuccessfulsuit for his freedom from Simon Whitehurst in Princess Anne County, Virginia court on 21July 1747 [Minutes 1744-53, 98, 105]. He was probably the John Cotanch who was listed inChild's Company of soldiers in the North Carolina Continental Line on 20 July 1778, listedas dead in Lytle's Company in 1782 [Clark, State Records of North Carolina, XVI:1035]. Cannon Cumbo received voucher no. 2592 on 12 September 1783 inWilmington District on his claim for 3 pounds for services to the Revolution [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GMR4,Cumbo, Cannon]. He was head of a Robeson County household of 11 "other free" in1790. Gibson Cumbo received pay for serving in the Bladen County militia in1785 [Haun, North Carolina Revolutionary Army Accounts, Journal A, I:9, VII: 931].Gibby was head of a Robeson County household of 1 "other free" in 1790 [NC:50],5 in 1800 [NC:372], and 6 in 1810 [NC:231]. Peter Cumbo received voucher no. 6772 for 10 pounds speciefrom the Hillsboro Auditor's office on 4 August 1784 for services to the Revolution [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GWJG,Cumbo, Peter]. Richard Davis was head of a Brunswick County, North Carolina householdof 8 "other free" in 1800 [NC:13] and 5 "other free" in 1810 [NC:236].On 14 December 1791 he and Grace Davis petitioned the North Carolina General Assemblyasking that her children, born after her emancipation be officially emancipated. Richardhad served as an artilleryman in the Revolution [N.C. Archives, GASR Dec. 1791-Jan. 1792,Box 3, cited by Schweninger, Race, Slavery, and Free Blacks, Series 1, 63; petitionno. 11279109]. John Day enlisted in Armstrong's Company of the 2nd NorthCarolina Regiment in 1777 and died at Valley Forge on 14 January 1778 [NARA, M246, Roll79, frame 97 of 323; https://www.fold3.com/image/10199665;Clark, The State Records of North Carolina, XVI:1040]. His unnamed heirs wereissued a warrant for 640 acres on 11 January 1822, assigned to Tignal Jones [NorthCarolina and Tennessee, Revolutionary War Land Warrants, 1783-1843, Roll 14: William HillWarrants, 1811-1837 (Nos. 676-1131), 1064 (http://www.ancestry.com)].His brother Jesse Day called himself a "man of Colour," when he made a 22February 1822 power of attorney to Tignal Jones to receive the lands for him. Jesse Day'ssons Reuben, James and Henderson Day sued Tignal and Westwood Jones for stealing thewarrant and were awarded $650 and court costs [North Carolina, Wills and Probate Records,1665-1998; Day, Jesse, 1838].  Jesse Day was head of a Granville county household of10 "other free" in 1800, and his heirs were "Mulatto" heads ofGranville County and Orange County households in 1850. Allen Demery was a taxable "Black Male" in Matthew Moore'sBladen County household in 1770 [Byrd, Bladen County Tax Lists, I:50; II:174] andhead of an Anson County household of 7 "other free" in 1790 [NC:35] and 5 in1800 [NC:203]. He enlisted in Brevard's Company of the 10th North CarolinaRegiment on 25 May 1781 and left the service on 25 May 1782 [Clark, Colonial and StateRecords, 16:1047]. John Demery was one of the "Black" members of the undatedcolonial muster of Captain James Fason's Northampton County militia [Mil. T.R. 1-3]. Hesold his Northampton County land on 15 February 1778 [DB 6:227]. He received military landwarrant no. 3901 of 640 acres for his service in the Revolution. He was called John Dimeryof Liberty County, South Carolina, late of North Carolina and County Bladen, on 8 October1795 when he made over his rights to the land warrant to Benjamin Fitzrandolph [NorthCarolina and Tennessee, Revolutionary War Land Warrants, 1783-1843, Roll 06: RevolutionaryWarrants, frame 288 of 597 http://www.ancestry.com].He was head of a Bladen County household of 9 "other free" in 1790 [NC:188]. ___emiah (Jeremiah?) Dempsey received voucher no. 1646 for 9 pounds on20 May 1783 in Edenton District for military service in the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5T8Y,Dempseys, *Miah]. Johnson Dempsey received voucher no. 2428 on 26 August 1783 for 7pounds specie pay in Edenton District for military service in the Revolution [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5MF1,Dempseys, Johnson]. He was head of a Bertie County household of 7 in 1800 [NC:40], 5 inHalifax County, North Carolina, in 1810 [NC:16], and 8 "free colored" in HalifaxCounty in 1830. Squire Demsey, the six-year-old son of Amy Demsey a "FreeMullattoe," was bound to Margaret Dukinfield to learn husbandry in Bertie County on27 January 1756 [CR 010.101.7 by NCGSJ XIII:168, 169, 170]. He enlisted inWilliams' Company in the 5th North Carolina Regiment in 1777 and died on 17 May1778 [Clark, The State Records of North Carolina, XVI:1042]. William Dempsey enlisted as a private in Baker's Regiment for ninemonths on 20 July 1778 and deserted on 30 August 1778 [Clark, State Records of NorthCarolina, XVI:1046]. He received voucher no. 2228 for 11 pounds specie in EdentonDistrict on 26 August 1783 for military service in the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GSLD,Demseys, William]. He was head of a Bertie County household of 8 "other free" in1800 [NC:41] and 11 "free colored" in 1820 [NC:68]. David Dennum/ Denham was head of a Claiborne County, Tennesseehousehold of 9 "free colored" in 1830. He was about 80 years old on 1 December1834 when he appeared in Hawkins County, Tennessee court to apply for a pension forservices in the Revolution. He stated that he was born in Louisa County, Virginia, andenlisted in Guilford County, North Carolina [NARA, W.27540, M804, Roll 794, frame 255 of626; https://www.fold3.com/image/20148333]. Harden Dennum/ Denham was head of a Harrison County, Indiana householdof 10 "free colored" in 1830. He was about seventy three when he appeared inJackson County, Tennessee court on 11 November 1833 to apply for a pension for his servicein the Revolution. He entered the service in Guilford and Washington counties, NorthCarolina, for several terms of 2-6 months and served as a substitute for his brother DavidDenham. He stated that he was born in Hanover County, Virginia, and was living in NorthCarolina when he entered the service [NARA, S.30985, M804, Roll 794, frame 324 of 626; https://www.fold3.com/image/20148444]. James2 Doyal/ Dial, born say 1740, purchased 100 acres nearAsh Pole Swamp in Bladen County, North Carolina, on 19 July 1765 and sold this land on 20February 1767 [DB 23:162]. He was taxable in Bladen County with his wife and Arthur Evans("Mulatoes") in 1768 and taxable with his wife from 1769 to 1772 [Byrd, BladenCounty Tax Lists, I:6, 15, 44, 61, 95]. He served in the Revolution and was living inRobeson County on 7 March 1786 when he assigned his right to military land warrant no. 756in Davidson County, Tennessee, to James Robertson [N.C. Archives, S.S. Military Papers,Revolutionary War Army Accounts, Dyal, James, 19:82, 28:30; S.S., Land Office: LandWarrants, Tennessee, Davidson County, Dial, James, file no. 223, call no. S.108.351, http://mars.archives.ncdcr.gov]. Nelson Donathan was sued jointly with William Donathan in HalifaxCounty, Virginia court on 17 December 1773 for a debt of 2 pounds, 12 shillings [Pleas1772-4, 322]. He received voucher nos. 1398 and 5049 in Salisbury District for a total of23 pounds specie for public claims on 8 August 1782 and 23 September 178 [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://www.familysearch.org/ark:/61903/1:1:Q2WT-P12F].He was counted as white in Wilkes County, North Carolina, in 1790 [NC:122]. (His father?)William Donathan was a "Mullatto" who petitioned the Spotsylvania County,Virginia court for his freedom in 1734 [Orders 1734-5, 285]. William Dove received 4 pounds pay for 40 days service in the CravenCounty Militia under Major John Tillman in an expedition to Wilmington [Haun, RevolutionaryArmy Accounts, Journal "A", 141]. He enlisted for 3 years in Stevenson'sCompany of the 10th North Carolina Regiment on 14 Jun 1777 and was at WhitePlains on 9 September 1778 [Clark, The State Records of North Carolina, XVI:1045;XIII:516]. He assigned his rights to military land warrant no. 3202, issued 26 November1789 for 264 acres, to John Craddock [N.C. Archives S.S. file 1526, call no. S.108.357; http://mars.archives.ncdcr.gov]. He was head ofa Craven County household of 9 "other free" in 1790 [NC:131]. Percival Dring was head of a Currituck County household of 4"other free" in 1790 [NC:20]. He may have been the father of Thomas Dring whoenlisted in Allen's Company of the 2nd North Carolina Regiment in theRevolutionary War and died 11 September 1777 [Clark, Colonial and State Records,XVI:1040]. His only brother and heir James Dring sold his right to military land warrantno. 3048 of 640 acres for 10 pounds in Craven County, North Carolina, on 16 January 1786[North Carolina and Tennessee, Revolutionary War Land Warrants, 1783-1843, Roll 04:Revolutionary Warrants, 1783-1799 (Nos. 1895-3085), frame 579 of 619, ancestry.com]. William Dunstan was one of the "Molatto Children of PatienceDunstan," bound apprentice to John Howell by the April 1757 Lunenburg County,Virginia court [Orders 1755-57, 278]. According to the militia returns for Bute County, hewas born in Virginia about 1755, about 5'9" high, one of the Continental Soldiersfrom Bute County who volunteered for nine months [Militia Returns, NCGSJ XV:109]. John Ellis was a "man of Colour" who made a declaration for apension in Wake County court on 27 July 1820 [NARA, S.32233, M804, Roll 916, frame 0427; https://www.fold3.com/image/17122960]. Hewas head of a Wake County household of 3 "other free" in 1790 [NC:103]. Burwell Evans enlisted in Montfort's Company of the 10thNorth Carolina Regiment on 20 July 1778 for nine months [Clark, The State Records ofNorth Carolina, XVI:1053]. He married Mary Mitchell, 22 July 1779 GranvilleCounty bond with William Roberson bondsman. He was head of a Nash County household of 1"other free" in 1790 [NC:70] and 2 "other free" in Halifax County in1810 [NC:18]. Charles Evans enlisted in Baker's Company of the 10thNorth Carolina Regiment on 20 July 1778 for nine months [Clark, The State Records ofNorth Carolina, XVI:1053]. He received vouchers 101, 102, 177, and 178 for a total of48 pounds specie in Hillsboro on 1 May 1792 for military services in the Revolution [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PCTY,Evans, Charles]. He was head of an "other free" (number crossed out and countedas zero) Hillsboro, Orange County, North Carolina household in 1800 [NC:505]. John Evans died in the Revolutionary War after serving three years.Testimony in Wake County court on 10 August 1820 proved that his immediate heirs andbrothers Morris, Gilbert and William Evans (all Sr.) who lived in Wake County, wereentitled to 640 acres for John Evans's service, and warrant no. 507 was issued to hisheirs on 29 August 1820 [North Carolina Archives SS Military papers, folio 355 cited byMartha Evans in email correspondence]. Morris Evans enlisted in Armstrong's Company of the North Carolina Linein 1781 and served until 1 October 1782. He assigned his final pay of 32 pounds to DanHunter in Warrenton in 1786 [Clark, The State Records of North Carolina, XVI:1054,XVII:209; NSDAR, Roster of Soldiers from North Carolina in the American Revolution,8, 206]. He received voucher no. 333 for 8 pounds specie in Warrenton on 1 May 1792, beingone fourth his pay [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://www.familysearch.org/ark:/61903/1:1:Q2WT-5NSX].He was counted as white in 1790, head of a Wake County household of 1 male over 16, 2under 16, and 8 females [NC:103], 7 "other free" in 1800 [NC:761] and 7"free colored" in 1830. Reuben Evans enlisted in Captain Dixon's Company of the 10thNorth Carolina Regiment for 12 months and served from 12 May 1781 to 26 May 1782. Heapplied for a pension while resident in Wake County on 7 April 1831 at the age of seventyeight [NARA, S.41524, M804, roll 941, frame 401 of 798; https://www.fold3.com/image/17550453]. Hewas counted as white in the 1790 census for Wake County, listed near Morris Evans who wasalso counted as white, and was listed as white in the 1830 census. He was listed in thetax lists for Wake County in 1799 and 1802 [CR 099.701.1] but not listed in the census for1800, perhaps living with Morris Evans who was head of an "other free" householdin 1800. Benjamin Flood was living in Halifax County on 4 August 1789 when hedeposed that he had served as an eighteen months soldier in the North Carolina Continentalline and assigned all that was due to him for the service to John Eaton [NCGSJIX:153]. He sold 640 acres in Davidson County, Tennessee, on the south side of theCumberland River, a grant for his services in the Revolution, by Halifax County deed on 31August 1801 [DB 18:806 & Franklin County DB 6:89]. He was head of a Halifax Countyhousehold of 7 "other free" in 1800 [NC:308], 6 in 1810 [NC:19], and 7"free colored" in 1820 [NC:148]. He married Lackey Underdue, 1790 HalifaxCounty bond [CR 047.928.2]. Jesse Flood was head of a Halifax County household of 6 "otherfree" in 1800 [NC:308] and 6 in 1810 [NC:19]. He may have been the Jesse Flood whosefinal pay of 41 pounds for serving in the North Carolina Continental Line was paid to J.Marshall for C. Dixon [Clark, The State Records of North Carolina, XVII:212]. Dempsy Underdew/ Underdue was counted as white in 1790, head of a Halifax Countyhousehold of 1 male over 16, two under 16, and four females [NC:63]. He was a private inthe Continental Line who assigned his right to 640 acres in Tennessee to Nicholas Long inHalifax County on 25 July 1795 [DB 17:810; https://www.fold3.com/image/10201165].His widow may have been Polly Underdew, head of a Halifax County household of 5"other free" in 1800 [NC:346]. Charles and Ambrose Franklin, sons of Martha Walden, wife ofMicajah Walden of Northampton County, North Carolina, died while serving in theRevolutionary War. According to the testimony of Micajah Walden, administrator oftheir estate, their heirs were granted land warrants for 228 acres. They were also grantedan additional 412 acres to be released when there was additional proof of their death. Theadditional land was released on 13 December 1805 when Micajah Walden presented thetestimony of Samuel Parker, Henry Parker, and James Bradley, Captain of the North CarolinaRegiment of Halifax [NCGSJ III]. Martha was counted as one of 5 "otherfree" persons in Micajah Walden's Northampton County household in 1790 and 8"other free" and a slave in 1800, but in her 1807 Northampton County will shenamed her son Noah Franklin who was counted as white in the 1800 census for NorthamptonCounty. Sarah Boon was listed as the heir of Charles Franklin on 4 December 1806when she assigned her right to his warrant for 412 acres of land to Darrell Young [NorthCarolina and Tennessee, Revolutionary War Land Warrants, 1783-1843, Roll 11: William WhiteWarrants, (1800-1811), no. 128. (http://www.ancestry.com)]. Roger Freeman was a "Negro" man taxable in Bladen County in1768 and 1770. He was head of a Bladen County household of two Blacks from 12 to 50 yearsold and six Blacks over 50 or under 12 years in 1786 [Byrd, Bladen County Tax Lists,I:12, 40, 51; II:169; 1784 Bladen County Tax List, 13]. He enlisted as a substitutefrom Bladen County in Lieutenant Wilkinson's Company of the 10th North CarolinaRegiment of Colonel Abraham Sheppard on 19 February 1782 [NARA, M246, roll 79, frame 165of 323; https://www.fold3.com/image/10200648.He was head of an Onslow County household of 7 "other free" in 1790 [NC:197],and 8 in 1800 [NC:14]. William Freeman was a "Black" taxable in Bladen County,called "free Will" in 1771 and called William Freeman when he was a "MixtBlood" taxable on one male and one female in 1774. He enlisted as a substitute fromBladen County in Lieutenant Wilkinson's Company of the 10th North CarolinaRegiment of Colonel Abraham Sheppard on 19 February 1782 [NARA, M246, roll 79, frame 165of 323, https://www.fold3.com/image/10200648.He was head of a New Hanover County household of 2 "other free" in 1790[NC:194]. Anthony Garnes enlisted in the Revolution for 3 years on 14 January1777 and was listed in the 1st North Carolina Regiment in the roll of CaptainTilman Dixon's Company on 8 September 1778 [NARA M246, Roll 79, frame 70 of 323, https://www.fold3.com/image/10198780]. Hewas head of a Hertford County, North Carolina household of 2 "other free" in1790 (called Anthony Garner) [NC:26]. He was a "free man of coler" who appliedfor a pension at the age of fifty-nine while residing in Wilson County, Tennessee, on 27October 1820 [NARA, S.38723, M804, Roll 1050, frame 940; https://www.fold3.com/image/20879404]. Hewas one of the heirs of Jeffrey Garnes who received military land warrant no. 737 whichwas issued for 640 acres on 15 September 1787 [N.C. Archives S.S. file no. 375, call no.S.108.352; http://mars.archives.ncdcr.gov]. Gabriel/ Gaby Garnes, son of Lucy Garnes, was bound out as anapprentice in Mecklenburg County in 1766 [Orders 1765-8, 173, 380]. Lucy was head of aMecklenburg County, Virginia household of 4 "free colored" in 1820 [VA:153b].Gaby enlisted in Dixon's Company of the 10th North Carolina Regiment on 25 May1781 and was omitted in 1781 [Clark, The State Records of North Carolina,XVI:1069]. A warrant for 640 acres was issued to the trustees of the University of NorthCarolina on 17 February 1824 for Gabriel's service in the Revolution [North Carolina andTennessee, Revolutionary War Land Warrants, 1783-1843, Roll 15: William Hill Warrants,1811-1837 (Nos. 1132-4409, 1144 (http://www.ancestry.com)]. Jeffrey Garnes was a six-year-old bound by the Lunenburg County courtto William Cocke to be a planter on 8 May 1765. In the 1778 Militia Returns for CaptainRichard Taylor's Company of Granville County, North Carolina, he was listed as "ablack man," twenty years old, (serving) in place of William Edwards Cock [Mil. T.R.4-40 by Granville County Genealogical Society, Granville Connections, vol.1, no.1,10]. He enlisted in Ely's Company of the 7th North Carolina Regiment inNovember 1777 and died on 22 January 1778 [Clark, The State Records of North Carolina,XVI:1066]. Charles Gibson was "a Molata" taxable in Orange County, NorthCarolina in 1755 [N.C. Archives, T&C Box 1, p.19]. He was living in Wayne County,North Carolina, in August 1818 when he made a declaration to obtain a pension forRevolutionary War service. He claimed that he enlisted for nine months in the TenthRegiment at the courthouse in Northampton County, North Carolina. However, there was norecord of his discharge or service. He applied for a pension from Hawkins County,Tennessee, stating that he was born in Louisa County, Virginia, on 19 January 1739 andentered into the service in Salisbury, North Carolina [NARA, R.3995, M805, Roll 355,frames 55, 62; https://www.fold3.com/image/21413416].He was head of a Hawkins County Household of 6 "free colored" in 1830. Joel Gibson was head of an Ashe County household of 2 "otherfree" in 1800 [NC:78]. He applied for a pension in Henderson County, Kentucky,stating that he served in the 1st North Carolina Regiment [NARA, S.35968, M805,Roll 355, frame 0162; https://www.fold3.com/image/21414198]. John Gibson was born in Orange County, North Carolina, on 16 September1760 according to his father's family bible. He grew up in Guilford County, NorthCarolina, where he entered the service. He moved to Tennessee in 1805, and was livingthere on 16 July 1833 when he made his pension application. He was a horseman employed incollecting cattle for the use of the army [NARA, S.3395, M805, Roll 355, frame 0197; https://www.fold3.com/image/21420350]. Thomas Gibson was born in Randolph County, North Carolina, on 15November 1763. When he was eighteen years old, he volunteered in Guilford County andserved for two years. He was allowed a pension while a resident of Randolph County [NARA,S.8560, M805, Roll 355, frame 0409; https://www.fold3.com/image/21420952]. Wilbourne Gibson was born in Guilford County in 1763 and was draftedinto the service in Randolph County in 1781. He applied for a pension while residing inRipley County, Indiana [NARA, S.4000, M805, Roll 355, frame 0411; https://www.fold3.com/image/21421413]. John Godett was in the List of Captain Bryan's Craven County Company inJune 1778 [TR B3F26]. He enlisted in Sharp's Company of the 10th North CarolinaRegiment on 5 April 1781 and left the service on 5 April 1782 [Clark, The State Recordsof North Carolina, XVI:1069]. He was also paid 9 pounds in New Bern District on 3April 1786 for militia duty [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://www.familysearch.org/ark:/61903/1:1:Q2WT-PJ8P].He was head of a Craven County household of 2 "other free" in 1790 [NC:130]. Edward Going enlisted from Bute County in the North CarolinaContinental Line for 9 months in September 1778: Edward Going private, place of abode:Bute, born Virga, 5'7", 35 years of age, Black Hair; black eyes [N.C.Archives, digital collection, Troop Returns, B4F35, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/648/rec/165].In May 1792 he received voucher no. 300 for six pounds, 12 shillings specie, being onefourth of his pay and interest to August 1783 for military service [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://www.familysearch.org/ark:/61903/1:1:Q2WT-GZKT].He and Jenkins Goins sold their claims for Revolutionary War pay to John Hall of Hyco,Caswell County, on 27 April 1791 [NCGSJ IX:224]. He was head of a Person Countyhousehold of 6 "other free" in 1800 [NC:599]. He gave his age as 90-100 years inAugust 1832 and on 30 January 1833 when he appeared in Granville County court and appliedfor a pension for his service in the Revolution [NARA, S.6899, M804, Roll 1087, frame 192of 1089; https://www.fold3.com/image/22780909]. Jacob Going was head of a Stokes County household of 6 "otherfree" in 1800 [NC:495]. He was about seventy years of age and living in VermillionCounty, Illinois, on 7 June 1832 when applied for a Revolutionary War pension, statingthat he was born in Henry County, Virginia, that he lived in Kentucky for about thirtyyears, then lived for seven years in Vincennes, Indiana [NARA, S.32273, M805, reel 368,frame 0115; https://www.fold3.com/image/21817288]. Jenkins Gowen was a seventeen-year-old "mullato" in 1778 whenhe enlisted in Captain John Rust's Company of Granville County militia [The NorthCarolinian VI:726 (Mil. TR 4-40)]. C. Dixon received his final pay of 41 pounds forservice in the North Carolina Line [Clark, The State Records of North Carolina,XVII:214]. Reeps Gowen was taxable in his father Edward Gowen's Granville Countyhousehold in the 1761 list of Robert Harris. He was called Rapes Gowing when he was listedas a private in the Pay Roll of the 2nd South Carolina Regiment on 1 November1779 [NARA, M246, Roll 89, frame 107 of 389; https://www.fold3.com/image/9679368]. William Goin received 5 pounds specie for military serviceon 1 November 178_ [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://www.familysearch.org/ark:/61903/1:1:Q2WT-GDHN].He was head of a Moore County household of 10 "other free" in 1790 [NC:43], 9 in1800 [NC:60], and 6 in 1810 [NC:615]. Ezekiel Graves was taxable on a horse in Greensville County, Virginia,in 1787 [PPTL, 1782-1830] and head of a Northampton County household of 6 "otherfree" in 1790 (called Ezekiel Groves) [NC:72] and 3 in 1800 (called Ezekiel Graves)[NC:447]. On 22 November 1787 he applied for compensation for twelve months service as asoldier in Captain Troughton's North Carolina Company [NCGSJ V:161]. John Gregory was head of a Craven County, North Carolina household of 2"other free" in 1790 [NC:130] and 2 "free colored" in 1820 [NC:65]. Hewas seventy-four years old on 15 August 1832 when he made a declaration in Craven Countycourt to obtain a pension for his services in the Revolution. He stated that he was livingin Brunswick County, North Carolina, when he was drafted, and had two severe cuts from asword which extended from his eyelid to the crown of his head [NCGSJ XII:186 (CR28.301.29)]. Edward Griffin, a man of "mixed blood," was promised hisfreedom when he was sold to William Kitchen to serve in his place in the Revolution. TheNorth Carolina General Assembly passed a bill to give him his freedom on 15 May 1784 [NCArchives GASR Apr-June 1784, Box 3, location 3A-464]. He was a "Mulatto" head ofan Edgecombe County household of 1 "other free" in 1790 and 1800 [NC:202]. David Hall was head of a Camden County household of 2 "otherfree" and a white woman in 1790 and 8 "free colored" in 1830 (age 55-99).He received a pension of $80 per annum from 3 March 1826 as a private in Major HardyMurfree's Company of the 2 North Carolina Battalion commanded Colonel John Patton. He wasreported as being sick at Lancaster in the 9 September 1778 muster of Murfree's Company inWhite Plains. There are no papers in his pension file, only a letter from his heir DavidHall, Jr., dated 14 March 1919 inquiring about bounty land. There is a note from the WarDepartment that he received the pension and died on 31 August 1835 and that the paperworkwas probably with the Treasury Department [NARA, 1828, M804, roll 1159, frame 732 of 1009;M246, roll 79, frame 115 of 323; https://www.fold3.com/image/21860617]. Joshua Hall was a "free man of color" living in GreeneCounty, Tennessee, in 1817 when white residents of the county petitioned the legislatureto allow him to prove his accounts in court by his own oath, he having paid taxes,performed military duty, and participated in the war with Britain [Schweninger, Race,Slavery, and Free Blacks, Series 1, 180]. Nathaniel Hall enlisted in the Revolution on 5 August 1779 in Blount'sCompany of the 10th North Carolina Regiment and died on 24 August the same year[Clark, The State Records of North Carolina, XVI:1081]. Micajah Reed,head of a Gates County household of 10 "other free" in 1810 and 11 "freecolored" in 1820, proved to the Gates County court that he was the lawful heir ofNathaniel Hall, who died in Revolutionary War service. Nathaniel was apparently related toNathaniel Hall, a "Molatto Boy," born about 1786, bound an apprentice cooper inGates County in May 1806 [Fouts, Minutes of Gates County, IV:1001; III:499]. Isaac Hammond, "a man of color," was a fifer in the 10thNorth Carolina Regiment for twelve months [NARA, W.7654, M804, Reel 1175, frame 449 of1053; https://www.fold3.com/image/21891935].He was head of a Fayetteville, Cumberland County, household of 5 "other free" in1790 [NC:42]. John Hammond was head of a Cumberland County household of 5 "otherfree" in 1800. He stated that he was about 98 years old on 24 May 1852 when heappeared in Robeson County court to petition for a pension for service in the Revolution.He stated that he enlisted in Cheraw District, South Carolina, and resided in Anson Countyafter the war until 1807 and then moved to Robeson County. Levi Locklier and Elias Paultestified for him [NARA, S.8654, M804, Roll 1176, frame 681 of 902; https://www.fold3.com/image/22603188]. Benjamin Harden served in the militia in Wilmington District [DAR, Rosterof Soldiers from North Carolina in the American Revolution, 339; N.C. Archives, StateTreasurer Record Group, Military Papers, Revolutionary War Army Accounts, Harden, Benja.,W-1:50; B:191]. He was head of a Sampson County household of 9 "other free" in1800 [NC:510] and was counted as head of a household of 5 white males and 5 white femalesin 1810 [NC:486]. David Harden/ Harding enlisted as a substitute from Duplin County inLieutenant Wilkinson's Company of the 10th North Carolina Regiment of ColonelAbraham Sheppard but was listed as a deserter on 19 February 1782 [NARA, M246, roll 79,frame 165 of 323; https://www.fold3.com/image/10200648].He was head of a Sampson County household of 12 "other free" in 1800 [NC:501]. Solomon Harden/ Harding enlisted as a substitute from Duplin County inLieutenant Wilkinson's Company of the 10th North Carolina Regiment of ColonelAbraham Sheppard but was listed as a deserter on 19 February 1782 [NARA, M246, roll 79,frame 165 of 323; https://www.fold3.com/image/10200648].He was head of a Robeson County household of 6 "other free" in 1790 [NC:49], 10in 1800 [NC:383] and 10 in 1810 [NC:239]. He was called a "yeoman of Richmond County,North Carolina, Husband of Delaney Order (alias Harden), wife of Peter Order,Deceased," on 25 October 1791 when he and his wife gave power of attorney to RobertWebb to receive the final settlement for Revolutionary War service of his wife's deceasedhusband [NCGSJ XIV:114]. Edward Harris died before 14 July 1792 when his brother Gibson, as"Eldest Brother & heir at law to Edward Harris decd.," gave power ofattorney to Philemon Hodges to receive his pay for service in the Revolution. Hisbrothers, Sherwood and Solomon Harris, made a similar deposition confirming Gibson'sstatement on 22 July 1792 [NCGSJ X:111]. Solomon was head of a Granville County,North Carolina household of 4 "other free" in 1800. Gibson Harris was listed in the 1778 Granville County Militia Returnsfor Captain Abraham Potter's Company: a seventeen-year-old "black man,"occupation: planter [The North Carolinian VI:726 (Mil. TR 4-40)]. J. Cravenreceived his final pay of 41 pounds for his service in the army [Clark, The StateRecords of North Carolina, XVII:216]. He was head of a Surry County, North Carolinahousehold of 12 "other free" in 1810 [NC:684]. Jesse Harris was head of a Granville County household of 2 "otherfree" in 1800 and 4 in 1810 [NC:864]. He made a declaration in Wake County court toobtain a pension for service in the Revolution, stating that he enlisted for 18 months atHillsborough in the 10th Regiment commanded by Captain William Lytle and wastransferred to Captain Hadley's Company and served until the end of the war [NARA, W.1277,M804, Roll 1199, frame 861 of 947; https://www.fold3.com/image/22991228]. Sherwood Harris was head of a Wake County household of 6 "otherfree" in 1800 [NC:770] and 10 in Granville County in 1810 [NC:864]. George Pettifordtestified for the pension application of his widow Patty Harris that he was acquaintedwith Sherwood when they both served in the Revolutionary War. Both settled in GranvilleCounty, and Sherwood died there. On 23 November 1797 a warrant for 228 acres was issuedfor Sherwood's 2-1/2 years of service [NARA, W.3984, M804, Roll 1202, frame 606 of 1071; https://www.fold3.com/image/21852568]. David Hatcher was a sixteen-year-old "half Indian" planterwho enlisted in Captain Samuel Walker's Granville County, North Carolina Militia on 25 May1778 [The North Carolinian, 726 (N.C. Archives Troop Returns File TR 4-40)]. He waslisted as dead in the September 1779 Muster of the 10th Regiment [Clark, TheState Records of North Carolina, XVI:1085]. Aaron Hathcock enlisted in Quinn's Company of the 10th NorthCarolina Regiment for two years on 22 June 1779 and was allowed pay until 5 June 1781 forhis services in the Revolution [Clark, The State Records of North Carolina, XVI:1080;Haun, Revolutionary Army Accounts, vol. II, Book 1, 273]. He was head of aNorthampton County household of 5 "other free" in 1800 [NC:449] and 4"other free" in 1810 [NC:728]. Amos Hathcock apparently died in the service as his heirs receivedbounty land warrant no. 2654 of 640 acres for his service as a private in the ContinentalLine. Ishum Hathcock was his heir [N.C. Archives S.S. 112, call no. S.108.388, http://mars.archives.ncdcr.gov]. DNA testingindicates that all members of the Hathcock family from North Carolina and adjoiningVirginia counties descend from an African male. Edward Hathcock received voucher no. 560 for 19 pounds specie at NewBern on 1 August 1792 with interest from 1 August 1783 as a late solder in the ContinentalLine of the State and voucher 737 for six pounds on the same date [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GD26,Hathcock, Edward]. He died before November 1786 when the Johnston County court ordered hisorphans Stephen, Amos, and Mary brought to court to be bound out [Haun, Johnston CountyCourt Minutes, III:206, 336]. Frederick Haithcock enlisted in the Revolution for two and a half yearson 20 April 1776 and was listed in the Roll of Lieutenant Colonel Harney's Company of the2d North Carolina Battalion commanded by Colonel John Patten on 9 September1778, in the same list as Zachariah Hathcock who enlisted in 1777 [NARA, M246, Roll 79,frame 108 of 323; https://www.fold3.com/image/10199832].Ab. Thomas drew his final pay of 49 pounds [Clark, The State Records of North Carolina,XIII: 518; XVII:216]. Frederick was head of a Halifax County household of 7 "otherfree" in 1790 [NC:61] and 5 "free colored" in 1820 [NC:151]. Isham Hathcock enlisted in Montfort's Company of the 10thNorth Carolina Regiment for nine months on 20 July 1778. He received final pay of 27pounds for serving in the North Carolina Continental Line [Clark, The State Records ofNorth Carolina, XVI:1079; XVII:217].  He was head of a Halifax County householdof 5 "other free" and a white woman in 1790 [NC:61]. James Hathcock was counted as white in the 1830 Chatham County census.He was about ninety years old on 7 June 1833 when he applied for a pension while residentin Chatham County. He stated that he was drafted into the militia under Captain Petersonin Northampton County [NARA, S.2613, M804, reel 1245, frame 15 of 822; https://www.fold3.com/image/22591977]. John Hathcock was in the Northampton County return of troops on 15March 1780 [TR B6F11]. He was head of a Halifax County, North Carolina household of 9"other free" in 1800. Joel Hathcock received voucher no. 5943 for nine pounds specie inHalifax District for military service in the Revolution [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PTXM,Hathcock, Joel]. John Hathcock received voucher no. 808 for 2 pounds specie in HalifaxDistrict on 3 September 1781 for military service [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GZNL]. Holiday Haithcock served in the Revolution from North Carolina. Hisfinal pay of 25 pounds for service in the North Carolina Continental Line was paid to JohnSheppard [Clark, The State Records of North Carolina, XVII:219]. He was head of aJohnston County household of 6 "other free" in 1790 [NC:142] and 6 in OrangeCounty in 1800 [NC:569]. He applied for a pension in 1836 [NARA, R.4812, M804, Roll 1263,frame 437 of 827; https://www.fold3.com/image/22996357]. William Hathcock, Jr., was on the roll of Lieutenant William Davidson'sNorth Carolina Company on 23 April 1779 [NARA M246, Roll 79, frame 142 of 323; https://www.fold3.com/image/10200387]. Hewas called William Hethcock in 1790, head of a Halifax County household of 5 "otherfree" [NC:61] and 6 "other free" in 1810 [NC:26]. Zachariah Hathcock was paid $100 bounty at the completion of hisenlistment in Lieutenant Colonel Harnegy's Company on 4 June 1780 [NARA, M246, Roll 79,frame 130 of 323; https://www.fold3.com/image/10199832]. Henry Hawkins enlisted in Ballard's Company of the 10thNorth Carolina Regiment for nine months on 20 July 1778 [Clark, The State Records ofNorth Carolina, XVI:1080]. He was head of a Halifax County household of 3 "otherfree" in 1790 [NC:61], 7 in 1800 [NC:318], 8 in 1810 [NC:23], and 9 "freecolored" in 1820 [NC:151]. He made a deposition on 23 November 1812 that he was inthe service with Nathan Scott and that Scott died in the hospital inPhiladelphia [N.C. Archives, LP 262, by NCGSJ VI:15]. Joseph Hawkins was a saddler hired for twelve months in Halifax byColonel Nicholas Long, Deputy Quartermaster General for North Carolina in the Revolution,according to his return for 23 August 1781 [Clark, The State Records of North Carolina,XV:620]. He was allowed voucher no. 8289, for 12 pounds in Halifax District for militaryservice on 16 June 1783, voucher no. 3149 for 11 pounds on 8 March 1784, and voucher no.4687 for 11 pounds on 14 July 1781 [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GD8S,Hawkins, Joseph]. He was head of a Halifax County household of 9 "other free" in1790 [NC:64], 5 in 1800, and 5 "other free" and 1 slave in 1810 [NC:27]. Benjamin Hawley was underage when he enlisted for ninemonths in the Continental Line according to the deposition of his father Joseph Hawley whowas living in Granville County on 7 June 1791 when he gave Thomas Beavan his power ofattorney to collect wages due to Benjamin for service in the Revolution [NCGSJX:112]. He mustered for the war in Lytle's Company of the 10th North CarolinaRegiment in January 1782 [Clark, The State Records of North Carolina, XVI:1082].Benjamin received voucher no 6809 on 4 June 1782 for four pounds specie in HalifaxDistrict for military service in the Revolution [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GXYF,Hawley, Ben]. Jacob Hawley was listed in his father Joseph Hawley's Granville countyhousehold in 1764 in the list of Samuel Benton. He enlisted as a private in CaptainLytle's Company of the 10th North Carolina Regiment in 1781 [Clark, TheState Records of North Carolina, XVI:1082]. He was the heir of Benjamin Hawley whoreceived military bounty land warrant no. 1389, 640 acres entered 12 November 1784 andissued 20 December 1791, for Benjamin's service in the Continental Line [N.C. ArchivesS.S. file 96, call no. S.108.388; http://mars.archives.ncdcr.gov].He was head of a Granville County household of 8 "other free" in 1810 [NC:893].He was a private in Captain Little's Company of the 10th North CarolinaRegiment [NARA, W.21388, M804, Roll 1312, frame 110 of 1097; https://www.fold3.com/image/29344152]. Joseph Hawley was in the 8 October 1754 Granville County colonialmuster of Colonel Eaton, called Joseph Halley, next to Lawrence Pettiford [Clark, ColonialSoldiers of the South, 728]. On 25 May 1791 he gave Thomas Bevan his power of attorneyto receive the wages due him for three years service as a Continental soldier [NCGSJX:112]. Joseph Hawley enlisted for 3 years as a private in Sharp's Company ofthe 1st North Carolina Regiment on 9 January 1777 and died on 1 September 1778[Clark, The State Records of North Carolina, XVI:1072]. His heir Joseph Hawleyreceived military bounty land of 640 acres, entered 1 November 1784 and issued 18 March1794 [N.C. Archives, S.S. file no. 408, call no. S.108.389, http://mars.archives.ncdcr.gov]. Peter Hedgepeth enlisted in Yarboro's Company in the 10thNorth Carolina Regiment as a musician in 1781 for 12 months and was discharged on 7 May1782 [Clark, The State Records of North Carolina, XVI:1083]. He was head of a WakeCounty, North Carolina household of 5 "other free" in 1790. He was living inWake County on 21 March when he gave William Fearel power of attorney to collect his finalsettlement for his service in the Revolution [NCGSJ X:235]. Micajah Hicks was head of a Chatham County household of 4 "otherfree" in 1800. He was about seventy years old on 29 October 1831 when he appeared inGuilford County court to apply for a pension for his service in the Revolution. He statedthat he enlisted in Lewisburg, Franklin County, for three years, was placed in the 1stRegiment, sent to South Carolina and taken prisoner. He enlisted again when he returned toNorth Carolina [NARA, W.7738, M804, Roll 1269, frame 331 of 902; https://www.fold3.com/image/22772692]. Charles Hood, a "Man of Colour," enlisted in Caswell Countyin Captain Thomas Donoho's 6th Regiment in 1780 and served until the close ofthe war according to an affidavit from Donoho included in Charles' pension application inOrange County on 27 May 1820 [NARA, S.41659, M804, Roll 1320, frames 70-78; https://www.fold3.com/image/23390416]. Hewas head of an Orange County household of 5 "free colored" in 1820. William Hood was a "remarkably smart" sixteen-year-old"Mulatto boy" who had been on two voyages to sea, ran away from Henry Minson ofCharles City County on 23 September 1769 and was taken up in Halifax County, NorthCarolina, according to the 21 December 1769 issue of the Virginia Gazette [Windley,Runaway Slave Advertisements, 1:301; Headley, 18th Century Newspapers, 169].He was a "Mulatto" counted in the 1786 North Carolina State Census for theCaswell District of Caswell County, listed adjacent to "Mulattoes" Arthur Toneyand John Wright and head of a Rockingham County, North Carolina household of 7"other free" in 1800 [NC:491]. He was about sixty-five years old in 1818 andliving in Jennings County, Indiana, when he applied for a pension [NARA, W.25781, M804,Roll 1320, frames 644-672; https://www.fold3.com/image/23390522]. Aaron Howell received voucher no 5961 for 9 pounds specie in HalifaxDistrict in February 1782 for military service in the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-P66S,Howell, Jaron]. He was head of a Northampton County household of 6 "other free"in 1790 [NC:75] and 6 in 1800 [NC:449]. Jackson Hull enlisted for 3 years in the 3rd North CarolinaRegiment in 1777 and was deceased by January 1778 [Clark, The State Records of NorthCarolina, XVI:1073]. He may have married a member of the Chavis family becauseBartholomew Chavis was one of the heirs of Jackson Hull, a Continental soldier whodied at Valley Forge [NCGSJ I:160]. David Hunt was "a black man" listed in the Militia Returns ofCaptain Samuel Walker of Granville County in 1778 [The North Carolinian VI:726(N.C. Archives Military, Troop Returns 4-40)]. He enlisted in Baker's Company for 9 monthson 20 July 1778 [Clark, State Records of North Carolina, XVI:1080]. His heir SamuelHunt received military warrant no. 1619 for 640 acres for his service in the Revolution[N.C. Archives, SS file 208, John Marshall, Assignee of Heirs of David Hunt]. Elisha Hunt was listed in Darnal's Company of the 5th NorthCarolina Regiment in 1777, a "Coloured Man" who lost his right arm at the siegeof Charleston and was awarded a pension of $5 on 4 March 1789 while a resident of LenoirCounty, North Carolina. On 5 October 1821 he applied for a pension in Cumberland County,North Carolina [NARA, S.13486, M804, Roll 1370, frame 0091; https://www.fold3.com/image/24189015; https://www.fold3.com/image/10200866]. David Ivey, a "Coloured" musician, received warrant no. 456for 154 acres for service in the North Carolina Continental Line which was escheated on 21August 1820 because it was said he had died in the service without heirs [North Carolinaand Tennessee, Revolutionary War Land Warrants, 1783-1843, Roll 13, William Hill Warrants,frame 197 of 568; ancestry.com]. He was 60 years old on 2 December 1820 when he appearedin Davidson County, Tennessee court to apply for a pension for his service in theRevolution. He enlisted for a 3-year term in 1777 in the company commanded by CaptainJames Wilson in Abraham Sheppard's 10th North Carolina Regiment and wastransferred to the 1st Regiment at Valley Forge. He served as a drummer for ayear and a waggoner until 1783 when he was discharged at Hillsborough, North Carolina[NARA, W.26156, M804-1396, frame 0486; https://www.fold3.com/image/24167148]. Ezekiah Jacobs enlisted as a private in Mill's Company of the 10thNorth Carolina Regiment on 18 December 1781 for 1 year [Clark, The State Records ofNorth Carolina, XVI:1094]. He was head of a Brunswick County household of 4"other free" in 1800 [NC:13], and 8 in 1810 [NC:236]. He recorded a certificateof his discharge from his service as a soldier in the North Carolina Line on 18 February1788 in New Hanover County [NCGSJ XI:114]. Josiah Jacobs received voucher nos. 4995 and 6003 in WilmingtonDistrict on 2 October 1783 and 26 January 1785 each for 9 pounds allowed him for hisservices in the militia during the Revolution, returned in the pay rolls [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-RMNF,Jacobs, Josiah]. He was head of a Robeson County household of 8 "other free" in1800 and may have been the J. Jacobs, Sr., who was head of a Brunswick County household of4 "other free" in 1810 [NC:234]. Matthew Jacobs received voucher no. 4998 in Wilmington District fornine pounds specie on 2 October 1783 for military service in the militia during theRevolution and voucher no. 6006 on 26 January 1785 for the same [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-P735,Jacobs, Matthew]. He was head of a New Hanover County household of 8 "otherfree" in 1790 [NC:194]. Peter Jacobs enlisted in Hogg's Company of the 1st NorthCarolina Regiment for 3 years on 1 January 1777. T. Dixon received his final pay of 131pounds for service in the Revolution [Clark, The State Records of North Carolina,XVI:1088; XVII:222]. Tilman Dixon was assigned Peter's right to military land warrant no.1405 for his service in the Continental Line: 640 acres entered 16 November 1784 [N.C.Archives, S.S. 2051, Land Warrants, Tennessee, http://mars.archives.ncdcr.gov].He was not counted in the 1790 census, deceased by 21 May 1792 when John Jacobs proved tothe New Hanover County court that Zachariah Jacobs was his heir [Minutes 1792-98, 8]. Primus Jacobs was head of a New Hanover County household of 4"other free" in 1790 [NC:194]. He enlisted in the Revolution in New HanoverCounty in August 1782 [NARA, S.41688, M804-1403, frame 0193; https://www.fold3.com/image/24013660]. William Jacobs served in the Revolution and died before 1796when his heirs Hezekiah and Josiah Jacobs received a warrant for 640 acres for his serviceas a private in the Continental Line of North Carolina. They assigned their rights DuncanStewart [N.C. Archives, S.S. file 2369, Duncan Stewart warrant no. 4012]. Zachariah Jacobs was a "Black" taxable in Brunswick County in1772 [GA 11.1] and head of a New Hanover County household of 6 "other free" in1790 [NC:194], 10 in 1800 [NC:313], 5 in Richland District, South Carolina, in 1810[SC:175a] and 7 "free colored" in Richland District in 1830. He enlisted inOctober 1781 with Captain James Mills in the 8th Regiment from BrunswickCounty, North Carolina, and left the service about a year later. He was in a skirmish nearDorchester, South Carolina, and was wounded in the leg at Guilford Courthouse [NARA,W.5304, BlWt.17037-160-55, M805, Roll 466, frame 0444; https://www.fold3.com/image/24013810]. Heassigned his right to his final pay for twelve months service in the Continental Line toIsaac Cole in New Hanover County on 6 December 1791 [NCGSJ XI:114]. Benjamin James enlisted in Hall's Company of the 10th NorthCarolina Regiment in 1781 and left the service on 16 August 1782 [Clark, The StateRecords of North Carolina, XVI:1093]. He and his brother Jeremiah gave Seth Peebles ofNorthampton County power of attorney to obtain settlement of their Revolutionary Warservice pay [NCGSJ XI:114]. He was head of a Halifax County household of 6"other free" in 1790 [NC:68], 7 in 1800 [NC:322], 7 in 1810 [NC:29], and 5"free colored" in 1820 [NC:153]. David James was ordered bound as an apprentice to Arthur Williams bythe Bertie County court on 2 June 1763. Sampson Hays received 27 pounds as David's finalpay for service in the North Carolina Continental Line [Clark, The State Records ofNorth Carolina, XVII:222]. He was head of a Northampton County household of 3"other free" and 2 slaves in 1790 [NC:73]. Elisha James was bound by the Bertie County court to Samuel Moore to bea cordwainer on 29 July 1757 [CR 10.101]. He was listed among the militiamen fromNorthampton County who were paroled by Lord Cornwallis in Halifax in 1781, probablycaptured during the events surrounding the Battle of Guilford Courthouse on 15 March 1781[NCGSJ IV:149]. He was head of a Halifax County household of 6 "otherfree" in 1790 [NC:65], 7 in 1800 [NC:320], 4 in 1810 [NC:29], 6 "freecolored" in 1820 [NC:152], and 9 "free colored" in 1830. He made adeclaration in Halifax County court to obtain a Revolutionary War pension on 16 November1824. Frederick James was bound by the Bertie County court to John Norwood on26 September 1768 [CR 10.101.7 by NCGSJ XIV:33]. He was listed among the Militiamenfrom Bertie County who were paroled by Lord Cornwallis in 1781 in Halifax, probablycaptured during the events surrounding the Battle of Guilford Courthouse on 15 March 1781[NCGSJ IV:150]. John Marshall received his final pay of 27 pounds for service inthe North Carolina Continental Line in 1786 [Clark, The State Records of North Carolina,XVII:223]. He was head of a Bertie County household of 9 "other free" in 1790[NC:13], 5 in 1800 [NC:54], and 3 "other free" and 3 slaves in 1810 [NC:148]. Isaac James, "child of Ann," was bound by the Bertie Countycourt to Edward Rasor to be a cordwainer on 29 July 1757 [CR 10.101]. He received voucherno. 1963 for 11 pounds specie in Edenton District on 1 August 1783 for military service[North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-P34F,James Isaac]. He was head of a Hertford County household of 1 "other free" in1800. Jeremiah James was a "free Mulatto" taxable in John Norwood'shousehold in the undated (1772?) Bertie County tax list of Humphrey Nichols [CR 10.702.1,box 13]. He was head of a Northampton County household of 3 "other free" in 1790[NC:73] and 6 in 1800 [NC:453]. He entered the service in Bertie County in CaptainBlount's Company of the 10th Regiment for nine months on 20 July 1778 and again as aprivate in Captain Raiford's Company from 17 May 1781 to 15 April 1782 [NARA, M804, roll1404, frame 605 of 781; https://www.fold3.com/image/23393053]. Jesse James was taxable in David and Elizabeth James' BertieCounty household in the 1761 list of John Hill. He was called Jesse Andrews, son ofElizabeth James, and was fourteen years old when he was apprenticed to John Perry on 23February 1763 [CR 10.101.7]. He received voucher no. 4844 in Halifax District for 3 poundsspecie per the Board of Auditors of 26 January 1782 for military service in the Revolution[North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-RMCK,James, Jesse]. He was head of a Northampton County household of 9 "other free"in 1790 [NC:73]. John James, 7 year old orphan of Easter James, was bound toJohn Moore in Bertie County on 30 August 1763 [CR 10.101]. He received voucher nos. 4285and 9483 in Halifax District for 1 pound, 16 shillings specie on 18 February 1782 and no.9483 for 5 pounds on 16 December 1783 for military service in the Revolution [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-P486,James, John]. He was head of a Bertie County household of 8 "other free" in 1790[NC:13], 11 in 1800 [NC:56], and 7 in 1810 [NC:149]. Solomon James, Jr., was a "Molato" head of household inBladen County in 1776 [Byrd, Bladen County Tax Lists, I:81; II:67, 183]. He servedin the Revolution from Wilmington District [DAR, Roster of Soldiers from North Carolinain the American Revolution, 221]. He was head of a Robeson County household of 9"other free" and a white woman in 1790 [NC:49]. Thomas James was the six-year-old son of Betty James, a "FreeMulatoe," bound out by the Bertie County court in May 1763. Humphrey Hardy wasgranted administration on his estate on 6 August 1792 with 500 pounds security [Haun, BertieCounty Court Minutes, VI:957]. The administrator had a certificate from the Board ofArmy Accounts that wages due were settled at Halifax in the amount of 69 pounds [N.C.Archives, Bertie County Estate Papers]. He enlisted in Blount's Company on 20 July 1778,the same day as Jeremiah and David James [Clark, The State Records of North Carolina,XVI:1092]. Edwin James enlisted in the Revolution for 3 years and was in themuster of Captain Clement Hall's 1st North Carolina Regiment on 6 February 1778at Springfield, sick at the hospital, in the same list with Squire Dempsey [NARA,M246, roll 79, frame 102 of 323; U.S., Revolutionary War Rolls, 1775-1783, https://www.ancestrylibrary.com]. Ann Gardnerwas granted administration on his and William James's Bertie County estate on 6 August1792 [Haun, Bertie County Court Minutes, VI:697; VI:969; https://www.familysearch.org/search/collection/1911121]. William James, "12 year old son of Elizabeth James," wasordered bound to Arthur Williams by the 2 June 1763 Bertie court [Haun, Bertie CountyCourt Minutes, III:621]. He received voucher no. 1778 for 12 pounds specie in EdentonDistrict on 20 May 1783 for service in the Revolution [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-P9BQ,James, William]. He died before May 1788 when the Bertie court ordered his children boundas apprentices. Ann Gardner was granted administration on his Bertie County estate on 6August 1792 [Haun, Bertie County Court Minutes, VI:697; VI:969; https://www.familysearch.org/search/collection/1911121]. Jacob Jeffries enlisted in Donoho's Company of the 10thNorth Carolina Regiment on 25 May 1781 and left the service a year later. His final pay of21 pounds was received by William King [Clark, The State Records of North Carolina,XVI:1093; XVII:222]. He was head of an Orange County household of 9 "other free"in 1800 [NC:514]. He recorded a certificate in Orange County on 24 July 1791 that he wasthe "Mulatto Jacob" who received a discharge for twelve months service as asoldier in the Revolution [NCGSJ XI:115]. His 14 July 1818 Orange County will lefthis wife Jane a bounty ticket worth $3,000 due from Major Thomas Donoho (apparently forRevolutionary War service) [North Carolina original will, D:543]. Jinncy was head of anOrange County, North Carolina household of 7 "free colored" in 1820 [NC:344]. John Jeffries was taxable in Meherrin Parish, Brunswick County,Virginia, from 1782 to 1787. His son Thomas appeared in Orange County, North Carolinacourt on 26 May 1837 to obtain a pension for his father's services in the Revolution. Hestated that his father was born in Halifax County, Virginia, in 1733 (perhaps date inerror and place meant to be Halifax County, North Carolina), was drafted in the fall ofthe years 1780 and 1781, that his father was very infirm and blind in December 1832 whenhe moved him to Orange County, and that his father died 4 December 1834 leaving no widow[NARA, S.8754, M804, Roll 1409, frames 350-1; https://www.fold3.com/image/24019756]. Hisson Thomas was head of an Orange County household of 9 "other free" in 1810[NC:817] and 7 "free colored" in 1820 [NC:406]. John Jeffries was head of an Orange County, North Carolina household of5 "free colored" in 1820 [NC:342]. He enlisted in Brunswick County, Virginia, in1780 and resided there until 1808 when he moved to Orange County. He served in the placeof his father Andrew Jeffreys [NARA, W.26158, M804, Roll 1409, frame 0363; https://www.fold3.com/image/24019847]. John Jeffries was listed as a volunteer Continental soldierfrom Bute County on 3 September 1778 for 9 months, to begin the 1 March 1779, in the samelist and same description as Asa Tyner, Edmond Bibby, Charles Row andWilliam Dunston: born 1759 in N.C., 5'6" tall, dark hair, dark eyes[N.C. Archives, Troop Returns, B4F41, http://www.digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/648/rec/36].He was probably the son of John Jeffries and his wife Mary who were "mulatto"taxables in the Cross Road District of Granville County, North Carolina, in James Paine'slist in 1761 and 1762 [CR 44.701]. This part of Granville County became Bute County in1769, and he and Joseph Jeffreys were insolvent taxpayers in Bute County in 1769[Miscellaneous Tax Records in N.C. Genealogy, 2431]. He was taxable on only his ownpoll in Bute County in 1771 [N.C. Archives, Tax List CR.015.70001, p.12 of pamphlet]. Brutus Johnston enlisted as a musician in Major's Company of the 10thNorth Carolina Regiment, was mustered in January 1778 and died 15 February 1778 [Clark, TheState Records of North Carolina, XVI:1092]. He was a drummer enlisted for 2-1/2 yearsin Benjamin Williams' Company of the 2nd North Carolina Battalion in January1778 who died on 15 February 1778 [NARA, M246, roll 79, frames 122 of 323; https://www.fold3.com/image/10200094]. Hewas described by Charles Wood as a man of colour who died at Valley Forge while serving asa soldier in the North Carolina Line [N.C. Genealogy XVI:2580]. His estatedescended to his brother David Johnson [NCGSJ IV:173]. David Jonston received voucher no. 1910 for 1 pound, 16 shillingsspecie in Washington County in June 1782 for military service in the Revolution [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PM58,Jonston, David]. He was head of a Hyde County household of 10 "other free" in1810 [NC:117]. Jeremiah Johnston "of Hyde County" received voucher no. 1435on 20 January 1785 for nine pounds specie for his military service in the Revolution[North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5GQ4,Johnston, Jeremiah]. He was head of a Hyde County household of 5 "other free" in1790. Joshua Johnston was in the list of men in the Beaufort County Regimentof Militia on 20 April 1781 [Troop Returns, Box 7, folder 15, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/1107/rec/10].He was taxed on an assessment of 101 pounds and 4 polls in Beaufort County in 1779 [GA30.1] and head of a Beaufort County household of 6 "other free" in 1790[NC:126]. Abraham Jones was head of a household of one Black male and one Blackfemale in the 1767 Granville County tax list of John Pope adjacent to Richard Jones. In1768 he was listed in Pope's list with his wife Charity. In the 1778 Militia Returns forGranville County he was listed in Captain John Rust's Company as a "mulatto,"about forty-four years old [The North Carolinian VI:726 (Mil TR 4-40) also NCDAR, Rosterof Soldiers from North Carolina in the American Revolution, 600]. Francis Jones enlisted in Sharp's Company of the 10th NorthCarolina Regiment on 1 August 1782 and was transferred on 27 December 1782 [Clark, TheState Records of North Carolina, XVI:1094]. He was about 50-60 years old when heappeared in Wake County court on 13 May 1818 to apply for a pension for his service in theRevolution. He stated that he volunteered for 18 months under Captain Sharp in the 10thNorth Carolina Regiment until the end of the war [NARA, S.36653, M804, Roll 1438, frame915 of 1022; https://www.fold3.com/image/24155584].He was head of a Wake County household of 5 "other free" in 1790 [NC:103] and 8"free colored" in Caswell County in 1820 [NC:66] and a 75-year-old veteran inthe household of Lemuel Reed, head of a household of 6 "free colored". Hardy Jones was head of a Jones County household of 5 "otherfree" in 1790 [NC:144], 7 "other free" and a white woman over the age of 45in Lenoir County in 1810 [NC:300] and 4 "free colored" in 1820 [NC:295]. He was residing in Lenoir County in 1818 when he appeared in the county court to applyfor a pension. He stated that he enlisted in Jones County in 1778 in Captain John Taylor'sCompany of the 3rd North Carolina Regiment and served until 1783. He was in theBattle of Stono Creek and was taken prisoner in the Siege of Charleston. The records ofthe War Department confirmed that he had served five years [NARA, S.41699, M804, roll1439, frame 351 of 1122; https://www.fold3.com/image/24156747]. James Jones was a "black" taxable in Craven Countyin 1769 [SS 837]. On 26 April 1780 he purchased 67 acres adjoining his land on ChinqapinCreek in Jones County from Jacob Jones, being the land where Jacob Jones, deceased,formerly lived, for 18 pounds [DB 3:90]. He was called James Jones of Jones County when hereceived voucher no. 426 for serving in the militia under Captain Fred Hargess [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5VT9,Jones, James]. He was head of a Jones County household of 11 "other free" in1790 [NC:144]. James Jones was head of a Halifax County household of 4 "otherfree" in 1790 [NC:65], 12 in 1810 [NC:29] and 10 "free colored" in 1820. Heappeared in Halifax County court on 22 November 1821 to apply for a pension for hisservice in the Revolution. He enlisted in 1781 for a year in Captain Yarborough's Companyof Colonel Blount's North Carolina Regiment and was in the Battle of Eutaw Springs. Isham Scotttestified that they were both under the command of Colonel Hardy Murfree for a part oftheir time in the service [NARA, S.41701, M804, roll 1440, frame 314 of 991; https://www.fold3.com/image/24198243]. On19 May 1823 he testified for Isham Scott in Halifax County court that he was in theservice with him in Colonel Ashe's Regiment. Jonathan Jones was a seventeen-year-old "mulatto" listed inCaptain Rust's Granville County Militia Returns adjacent to Abraham Jones [The NorthCarolinian VI:726]. His final pay of 94 pounds was received by Selby Harney [Clark, TheState Records of North Carolina, XVII:222]. He was head of a Person County householdof 7 "other free" in 1800 [NC:597] and 8 "free colored" in 1820[NC:498]. Philip Jones was head of a Halifax County household of 7 "otherfree" in 1790 [NC:5] and 2 in 1800 (called Philip, Senr.) [NC:322]. He made adeposition in Northampton County court on 26 March 1791 that he enlisted and served as asoldier in the Continental Army [NCGSJ XI:118]. He may have been the Philip Joneswho sometime before 7 September 1787 sold bounty land in Davidson County, Tennessee, whichhe received for his services in the War [Franklin County DB 6:89]. George Kersey was head of a Robeson County household of 5 "freecolored" in 1820 [NC:310]. He was born in Bladen County where he enlisted underCaptain Baker and Colonel Culp for 11 months in August 1777. His colonel was killed by theTories commanded by Mike Gowen and Thomas Gibson. They found Mike Gowenin Robeson County. George lived for about five years in Marion District, South Carolina,the balance in Robeson County and Cumberland County where he then lived. James Kerseytestified in Robeson County court on 24 November 1834 that both he and George served underGeneral Francis Marion. James Hunt testified in Cumberland County court on 13 March1834 that George served under General Marion [NARA, R.5801, M804, Roll, frame 1457, 437 of1135; https://www.fold3.com/image/24631742]. James Kersey was listed in the Militia Returns for Bladen County in1782 [The North Carolinian VI:751]. He was living alone in Robeson County, countedas "other free" in 1800 [NC:388]. He made a declaration in Robeson County courtto obtain a pension for his services in the Revolution. He stated that he volunteered in acompany of militia on 1 August 1782 in what was then Bladen County in the town ofElizabeth. He marched to Charleston, South Carolina, to James Island, and received hisdischarge in Wilmington on 1 August 1783. He was never in any engagement "but oncewhich was with a body of negroes above Charleston at a place called as he thinks theQuarter House." He was inscribed in the Roll of North Carolina on 4 March 1831 [NARA,S.8788, M804, Roll 1477; frame 16 of 1201; https://www.fold3.com/image/25012774]. William Kersey was head of a Warren County household of 10 "otherfree" in 1800 [NC:814], 11 in 1810 [NC:765], and 7 "free colored" in 1820[NC:798]. He was called William Carsey in his pension application in which he stated thathe was born in Southampton County in 1761, lived there and in Bute County, North Carolina,during the war [NARA, W.29906-1/2, M804, Roll 493, frame 768 of 790; https://www.fold3.com/image/12179994]. Arthur Lamb was a "Mulato" taxable in Bladen County from 1768to 1774, taxable with Meedy (Needham) Lamb in 1776 [Byrd, Bladen County Tax Lists,I:4, 15, 35, 81, 111, 130; II:68, 84, 182]. He received voucher no. 4465 on 4 September1783 in Wilmington District for 10 pounds specie for service in the militia [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PD2M,Lamb, Arthur]. He was head of a Robeson County household of 7 whites in 1790 and 5"other free" in 1800 [NC:389a]. Needham Lamb was called Meedy Lamb when he who was taxable in thehousehold of (his brother?) Arthur Lamb in 1776. Needy Lamb was allowed voucher no. 4814for 9 pounds specie in Wilmington District on 22 September 1783 for service in the militia[North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5J5Y,Lamb, Needy]. Meedy was head of a Robeson County household of 9 whites in 1790 [NC:49]. Lemon /Lamentation Land was a waiter in the roll of Lieutenant WilliamDavidson's North Carolina Company in the Revolution on 23 April 1779 [NARA M246, Roll 79,frame 142 of 323; https://www.fold3.com/image/10200387],head of Northampton County, North Carolina household of 6 "other free" and 1white woman [NC:72] in 1790, called Lamentation Land in 1800 when he was head of aNorthampton County household of 8 "other free" [NC:459], called Lemuel Land in1810, head of a Halifax County household of 6 "other free" [NC:32] and calledLemon Lamb in 1820, head of a Halifax County household of 5 "free colored"[NC:156]. Charles Lewis enlisted as a private in Hogg's Company of the 10thRegiment on 20 July 1778 [Clark, State Records XVI:1105]. He received voucher no.7141 in Halifax District on 6 June 1782 for military service in the Revolution andreceived voucher no. 1026 for twenty pounds for service in the Continental Line inSeptember 1784 [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-P8L4,Lewis, Charles]. Morgan Lewis made a declaration in Halifax County court to obtain apension for his services as a private in the 10th North Carolina Regiment inthe infantry commanded by Colonel Hogan in Captain G. Bradly's Company [NARA, S. 41766,M804, Roll 1558, frame 123 of 897; https://www.fold3.com/image/24789911].He was head of a Halifax County household of 4 "other free" in 1790 [NC:62], 3in 1800 [NC:324], and 4 in 1810 [NC:33]. Bennett Localear, received voucher no. 605 for 139 pounds specie as hispay to 1 August 1783 for military service in the Revolution [North Carolina RevolutionaryPay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5TF7,Localear, Bennett]. Robert Locklear received voucher no. 1740 on 1 May 1786 for31 pounds specie for his pay to January 1782 for service in the Continental Line. However,the words "Not Admitted" were written across the voucher. Some time afterDecember 1785 he received voucher no. 554 for ten pounds, being a fourth of his pay whichhe was entitled to receive for military service & interest to 1 August 1783 [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PJZ9,Localear, Robert]. He was in Captain Peter Tyler's Little Pee Dee Company of the SouthCarolina Loyal Militia from 1 September 1780 to 6 October 1782 [Clark, Loyalists in theSouthern Campaign of the Revolutionary War, 1:153, 189]. He was head of a RobesonCounty household of 9 "other free" in 1790 [NC:48]. Francis Locus(t) received voucher no. 1254 on 10 June 1783 for ninepounds specie at Hillsboro for military service in the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PWZY,Loacust, Thomas]. He was head of a Nash County household of 8 "other free" in1790 [NC:70]. John Locus received voucher no. 8845 in Halifax District on 29 August1783 for service in the Revolution and was called John Locas of Nash County on 8 June 1786when he received voucher no. 36 for 32 pounds specie in Halifax District for militaryservice in the Revolution [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PYVQ,Locus, John]. He was head of a Nash County household of 6 "other free" in 1790[NC:70], 6 in 1800 [NC:109], and 4 in 1810 [NC:660]. Thomas Locus, born about 1748, "base born son of ____ Locus"a free Negro woman," was bound an apprentice shoemaker in Granville County,North Carolina [CR 44.101.2]. On 30 September 1785 the heirs of Thomas Locust receivedwarrant no. 2670 of 640 acres for his service in the Revolution [N.C. Archives S.S. file1137, call no. S.108.385, http://mars.archives.ncdcr.gov;DAR, Roster of Soldiers From North Carolina in the American Revolution, 287]. Allnine Locus(t) households counted in the 1790 North Carolina census were "otherfree" persons. Valentine Locus married Rachel Pettiford, 1780 Granville Countybond. Rachel received a pension for his services in the Revolutionary War [NARA, W.20497,M805, Roll 533, frame 766; https://www.fold3.com/image/25841648].He was head of a Wake County household of 8 "other free" in 1790 [NC:106] and 9"other free" in 1800 [NC:778]. Billing Lucas, a "man of color," enlisted for nine months inBlount's Company of the 10th North Carolina Regiment and died 5 September 1779[Crow, Black Experience in Revolutionary North Carolina, 101; Clark, The StateRecords of North Carolina, XVI:1106]. Military land warrant no. 529 for 640 acres wasissued to the Trustees of the University of North Carolina for his service [North Carolinaand Tennessee, Revolutionary War Land Warrants, 1783-1843, Roll 13: William Hill Warrants,1811-1837 (Nos. 364-675), frame 286 of 568, ancestry.com]. William Lomack enlisted in Blount's Company of the 10thNorth Carolina Regiment in 1779, was omitted in November 1779, enlisted in McRae's Companyon 9 May 1781 and left the service a year later [Clark, The State Records of NorthCarolina, XVI:1106]. He stated that he enlisted with Captain James Curry as a privatein the 2nd North Carolina Regiment in 1777 for five years. He was takenprisoner at the battle of Charleston, made his escape from the British, and rejoined hisregiment at Deep Run under General Gates. He received two wounds at the Battle of EutawSprings [NARA, S.41783, M804, Roll 1579, frame 397 of 1042; https://www.fold3.com/image/24697431]. Hewas head of a Robeson County household of 10 "other free" in 1810 [NC:240] andcounted in the 1850 census for Fayetteville as a 95-year-old Black cooper, born in NewJersey. William Lowry was head of a Bladen County household of 5 "otherfree" in 1800 [NC:9] and 9 "free colored" in Robeson County in 1820[NC:304]. His widow Susan Loughry applied in Robeson County court for a pension for hisservices in the Revolution. She stated that her husband died at about 92 years of age on26 May 1847, that her maiden name was Susan Locklear, that they were married in May1803, and that she was 70 years old in 1853 [NARA, W.8263, M804, Roll 1589, frame 455 of904; https://www.fold3.com/image/27290621-27290714,accessed October 1, 2015]. Robert Mackey was in the 3 September 1778 list of new levies from HydeCounty who enlisted for nine months from the following March: place of abode Hyde, borndo, 5'9", 22 years of age, Dark Hair, Black Eyes [N.C. Archives,digital collection, Troop Returns, B4F42, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/699/rec/164].He was head of a Hyde County household of 2 "other free" and a white woman in1800 [NC:373]. Gabriel Manly, Jr., was taxable in his "Mulatto" fatherGabriel Manly's Bertie County household in 1751. John Marshall received his final pay of41 pounds for service in the North Carolina Continental Line [Clark, The State Recordsof North Carolina, XVII:234]. He was head of a Hertford County household of 2"other free" in 1790 [NC:25]. Littleton Manly was head of a Northampton of 5 "other free"in 1790 [NC:75]. He enlisted for 18 months in Captain Lytle's Company of the 10thNorth Carolina Regiment in 1782 [Clark, The State Records of North Carolina,XVI:1122]. Mark Manly was in a list of militia men drafted from Hertford County inthe Third Division commanded by Major George Little between 1778 and 1780 [TR B5F20]. Heserved in the Revolution [NCDAR, Roster of Soldiers from North Carolina in the AmericanRevolution, 192, 677]. In 1786 his heir Letitia Archer received military bountyland warrant no. 215 for his service [N.C. Archives S.S. file no. 254; http://mars.archives.ncdcr.gov]. Letisha Manleywas head of a Hertford County household of 4 "other free" in 1790. Moses Manly enlisted with Colonel Lytle in the 10th NorthCarolina Regiment for nine months in August 1781. He made a declaration in Hertford Countycourt for a pension on 17 August 1819 [NARA, S.41796, M805, reel 549, frame 703; https://www.fold3.com/image/23400188]. Hewas head of a Bertie County household of 3 "other free" in 1790 [NC:14] and aHalifax County household of 5 in 1800 [NC:328], 7 in 1810 [NC:36], and 7 "freecolored" in 1820 [NC:157]. Solomon Manly was a taxable in Bertie County in 1751, in the same listwith "Mulattos" Moses, Abel and Gabriel Manley [CCR 190], taxable in 1759 in theconstable's list of William Witherington for Captain Benjamin Wynn's District, and taxablein Hertford County on two persons in 1768 and [1770 Fouts, Tax Receipt Book, 55].His final pay of 28 pounds for service in the Revolution was received by H. Murfree[Clark, The State Records of North Carolina, XVII:233]. His relict Anna Manleyreceived 640 acres for his service which she assigned to Hardy Murfree [N.C. Archives,S.S. file 113, call no. S.108.350, http://mars.archives.ncdcr.gov]. Southerland Manly was taxable in Hertford County on one person in 1768,two in 1769 and 1770 [Fouts, Tax Receipt Book, 54]. He enlisted as Southey Manleyin the 10th North Carolina Regiment on 20 July 1778 [Clark, The StateRecords of North Carolina, XVI:1117], listed in the roll of Lieutenant WilliamDavidson's North Carolina Company on 23 April 1779 [NARA, M246, Roll 79, frame 142 of 323;https://www.fold3.com/image/10200387].H. Murfree received his final pay (and Moses Manley's) [Clark, The State Records ofNorth Carolina, XVII:233]. He was head of a Northampton County household of 9"other free" in 1800 [NC:461]. William Manley was called "William Manley of NorthamptonCounty" when he received voucher no. 8999 for 9 pounds specie on 30 August 1783 inHalifax District for military services in the Revolution [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5GF4,Manly, William]. He assigned his right to military warrant no. 148 for 274 acres to JamesRobertson in 1793 [N.C. Archives, S.S. file 1665]. He was called "William MunleyMulatto" in the state census for Northampton County in 1786, head of a NorthamptonCounty household of 4 "other free" in 1790 [NC:75], and a Halifax Countyhousehold of 7 in 1800 [NC:330], 10 in 1810 [NC:38], and 7 "free colored" in1820 (Billie Manly) [NC:157]. Allen Manley may also have been a member of this family. On 29 April1784 Jane Manley, heir of Allen Manley, deeded a warrant of 640 acres to Colonel HardyMurfree (of Hertford County) [DAR, Roster of Soldiers in the American Revolution,247]. Aaron Emanuel served in the Revolution from North Carolina [N.C.Archives, State Treasurer Record Group, Military Papers, Revolutionary War Army Accounts,XI:84, folio 4]. Christopher Manuel was head of a Northampton County household of 8"other free" in 1790 [NC:75], 11 in Sampson County in 1800 [NC:517] and 6"free colored" in Sampson County in 1820 [NC:308]. He stated that he was born inHalifax County, North Carolina, and moved to the part of Duplin County which becameSampson County before the war [NARA, S.7182, M804, Roll 1627, frame 615 of 1040; https://www.fold3.com/image/23664291]. Ephraim Emanuel received pay in Wilmington, New Hanover County, forservice in the militia during the Revolution [North Carolina Revolutionary Pay Vouchers,1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PFRT,Manuel Ephraim]. He was head of a Sampson County household of 3 "other free" in1790 [NC:51]. Jesse Manuel received his final settlement certificate as a twelvemonths soldier in the Revolution on 25 December 1787 [NCGSJ XIII:93]. He was headof a Sampson County household of 6 "other free" in 1790 [NC:51]. He enlisted inBladen County in April 1782 and served in the 2nd North Carolina Regiment. Henry and MosesCarter testified for him. Henry stated that he had been acquainted with him sincethey were boys, that they were near-neighbors in Duplin County, that they met while bothwere in the service, and that he could not be mistaken about Jesse because he was such aremarkably tall man [NARA, S.41808, M804, Roll 1627, fame 629 of 1040; https://www.fold3.com/image/23664315]. Levy Emanuel/ Manuel  received voucher no. 487 for 12 poundsspecie on 22 December 1781 in Wilmington District for services in the militia [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-RMRJ,Emanuel, Levi]. He was head of a Sampson County household of 5 "other free" in1790 [NC:53]. Nicholas Manuel was head of a Sampson County household of 5 "otherfree" in 1790 [NC:51] and 9 in 1800. He served in the Revolution [NARA, S.6887, M804,Roll 1627, frame 648 of 1040; https://www.fold3.com/image/23664341]. Absalom Martin enlisted in the town of Beaufort, North Carolina, for 12months in Captain William Dennis' Company in the 1st North Carolina Regiment inApril 1781. He made a declaration in Carteret County court to obtain a pension on 22August 1820 [NARA, S.41800, M805, reel 0555, frame 20; https://www.fold3.com/image/29347530]. Hewas head of a Carteret County household of 9 "other free" in 1790 [NC:128], 12in 1800, 16 in 1810 [NC:443], and 7 "free colored" in 1820 [NC:121]. John Martin was head of a New Hanover County, North Carolina householdof 6 "other free" in 1790 [NC:194] and 11 in 1800 [NC:310]. He gave power ofattorney to Thomas Nuse to receive his final settlement for service in the ContinentalLine on 9 September 1791. John Williams, a justice of the peace for New Hanover County,attested that he served in 1782 [NCGSJ XIII:94]. Jesse Martin enlisted for nine months in 1780 in Captain ArthurGatling's regiment of the North Carolina Line commanded by Colonel Armstrong. He wasdischarged in Stono, South Carolina, in 1781 [NARA, R.6949, M805, reel 883, frame 836]. Hewas head of a Gates County household of 8 "other free" in 1790 [NC:23], 9 in1800 [NC:273], 7 in 1810 [NC:842], and 7 "free colored" in 1820 [NC:162]. Patrick Mason was head of a Person County household of 6 "otherfree" in 1800 [NC:613] and 10 "free colored" in 1820 [NC:498]. He enlistedfor twelve months on 1 April 1780 [NARA, S.41810, M804, Roll 1647, frame 241 of 768;  https://www.fold3.com/image/23478388;NCGSJ XIV:172]. Thomas Mason was head of a Louisa County household of 6 "otherfree" persons in 1800 [Louisa County Historical Society (June 1972)] and waslisted as a "Mulatto" shoemaker in a "List of free Negroes andMulattoes" in Louisa County about 1801-3 [Abercrombie, Free Blacks of LouisaCounty, 20]. He enlisted in 1777 in Caswell County, North Carolina, served six monthsin a horse corps, enlisted again in 1780 and 1781 [NARA, R.6993, M804, Roll 1647, frame636 of 768; https://www.fold3.com/image/23478607]. Isham Mitchel received a total of about 50 pounds in pay for hisservice in the Revolution. He married Mary Holly (Hawley) in GranvilleCounty about 1768 and had nine children [NARA, W.18510, M804, Roll 1742, frame 118 of1124; https://www.fold3.com/image/24781248].His children Josiah, Joab, Joel, Jo, and Isham Mitchell were listed as "otherfree" or "free colored" in the census. Paul Mitcham enlisted in Montfort's Company of the 10thNorth Carolina Regiment on 20 July 1778 for nine months [Clark, [The State Records ofNorth Carolina, XVI:1117]. He was head of a Halifax County household of 5 "otherfree" in 1810 [NC:38] and 8 "free colored" in 1820 [NC:156]. Joseph Mitcham served in the Revolution in North Carolina [S.S., StateTreasurer Record Group, Revolutionary Army Accounts, Mitcham, Joseph, XI:40, Folio 4; http://mars.archives.ncdcr.gov]. He was head ofa Halifax County household of 6 "other free" in 1800 [NC:330]. Giles Moore was in the list of men in the Beaufort CountyRegiment of Militia on 20 April 1781 [Troop Returns, Box 7, folder 15, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/1107/rec/10].He was head of a Beaufort County household of 6 "other free" as Giles Punch in1800 [NC:15], 6 in 1810 (as Giles Moore) [NC:118], and head of a Beaufort County householdof 5 "free colored" as Giles Moore in 1820 [NC:27]. John Punch Moore was head of a Beaufort County household of 5"other free" in 1790 (called John P. Moore) [NC:126] and 9 in 1800 (called JohnMoore) [NC:9]. He may have been the John Moore who gave Thomas Armstrong his power ofattorney to collect his pay due for nine months service as a soldier in the ContinentalLine in Beaufort County on 5 June 1792 [NCGSJ XIII:236]. Joseph Moore, "a free born Negroe Boy Aged Sixteen Years,"was bound an apprentice house carpenter to Nathaniel Scarbrough by the 17 June 1774 CravenCounty court [Minutes 1772-84, 18d]. He mustered in Fenner's Company of the 10thNorth Carolina Regiment as a musician in January 1778 and died on 16 March 1778 [Clark, TheState Records of North Carolina, XVI:1116]. Kuffie Moore, "free Negro," was a "Black" taxablein his own Beaufort County household in 1769 [S.S. 837]. He enlisted for nine months inCaptain Blount's Company of the 10th North Carolina Regiment on 1 July 1779 anddied on 17 August 1779 [Clark, The State Records of North Carolina, XVI:1118]. Lemuel Moore was a fourteen-year-old "Free Negroe Boy"ordered bound apprentice to John Davis to be a house carpenter by the Craven County courton 14 December 1771 [Minutes 1767-75, 189b]. He enlisted in Alderson's Company as aprivate in November 1777, served as a musician in January and February 1778 and died on 26April 1778 [Clark, The State Records of North Carolina, XVI:1112]. Simon Moore was living in Beaufort County when he and (his brother?)Abram, called "free Negroes," purchased 300 acres on the south side of TertsSwamp and Durham's Creek on 28 March 1758 [DB 3:383]. He  was head of a Craven Countyhousehold of 1 "Black" male and 2 "Black" females in 1769 and head ofa Craven County household of 11 "other free" in 1790 [NC:134]. On 13 September1782 he and Benajah Bogey were charged in Craven County court with having joined theBritish. They were released when they consented to join the Continental Army [Minutes1779-84, 47b]. He enlisted for 18 months in Evans' Company of the 10th NorthCarolina Regiment [Clark, The State Records of North Carolina, XVI:1122]. He washead of a Jones County household of 5 "other free" in 1810 [NC:270]. He wasabout 78 years old on 12 June 1818 when he applied for a pension in Craven County, statingthat he enlisted sometime in 1779 and served until Colonel Archibald Lytle's Company wasdisbanded near Charleston [NARA, S.41960, M804, roll 1759; https://www.fold3.com/image/27213692]. Isaac Morgan was a 16-year-old "Mulatto" listed in 1782 amongthe Drafts & Substitutes from Edgecombe County in the Revolutionary War [The NorthCarolinian VI:752]. He was a "Mulatto" head of an Edgecombe County householdof 6 "other free" and a white woman in 1800 [NC:223]. William Morgan was a "Mulatto" head of an Edgecombe Countyhousehold of 5 "other free" in 1800 [NC:223] and 2 "free colored"males in 1820 [NC:126]. He was about sixty-eight years old in August 1832 when he appearedin Edgecombe County court to apply for a pension for his service in the Revolution. He wasdrafted from Edgecombe County in February 1781 into a company commanded by CaptainEtheldred Philips in a regiment commanded by Colonel Linton and guarded prisoners [NARA,S.9034, M804, roll 1767, frame 489 of 787; https://www.fold3.com/image/25941923]. Mark Murray received voucher no. 6109 for 11 pounds in Halifax Districtin 1782 for military service in the Revolution [North Carolina Revolutionary Pay Vouchers,1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PJ16,Murrey, Mark]. He was head of Halifax County household of 9 "other free" in 1790[NC:64]. On 23 October 1832 he testified in Halifax County court to obtain a pension forhis services in the Revolution, stating that he was born and raised in Caroline County,Virginia, moved from there to Hanover County and from there to Halifax County, NorthCarolina, about 1792. He applied for a pension while living in Wilson County, Tennessee,stating that he enlisted in 1780 and that "his Great Grandmother came from Irelandand after serving out her passage had children by a Negro which accounts for his beingmixed blooded" [NARA, R.7523, M804, Roll 1796, frames 1-57; https://www.fold3.com/image/25083223]. Booth Newsom was listed in the Colonial Muster Roll of Captain JamesFason's Northampton County Militia [Mil. T.R. 1-3]. He enlisted for nine months inLieutenant Col's Company in the 10th North Carolina Regiment on 20 July 1778[Clark, The State Records of North Carolina, XVI:1126]. He was listed as a"pioneer" in the roll of Lieutenant William Davidson's Company in the Revolutionon 23 April 1779 [NARA M246, Roll 79, frame 142 of 323; https://www.fold3.com/image/10200387].Between 1 September 1784 and 1 February 1785 he received the final pay for his own andRobert Newsom's service in the North Carolina Continental Line [Clark, The StateRecords of North Carolina, XVII:235]. He was head of a Northampton County household of3 "other free" in 1790 [NC:74] and 8 in 1800 [NC:463]. Ethelred Newsom enlisted in Quinn's Company of the 10thNorth Carolina Regiment on 24 June 1779 [Clark, State Records of North Carolina,XVI:1126], called "Netheneldred Newsom of Robeson County" on 18 April 1792 whenhe appointed Jacob Rhodes his attorney to receive his final settlement for serving in thewar [NCGSJ XIV:111]. He was head of a Robeson County household of 3 "otherfree" in 1790 [NC:50], 3 in 1800 [NC:408], and 4 in 1810 [NC:241]. James Newsom was a "Black" member of the undated ColonialMuster of Captain James Fason's Northampton County militia [Mil. T.R. 1-3]. He receivedvoucher no. 2106 for 8 pounds in Halifax District on 20 September 1781 and another voucheron 13 February 1782 for military service in the Revolution [North Carolina RevolutionaryPay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-P2XV,Newsome, James]. He was head of a Northampton County household of 5 "Black"persons 12-50 years old and 5 "Black" persons less than 12 or over 50 years oldin Dupree's District for the 1786 state census and 11 "other free" in 1790[NC:74]. Moses Newsom received State of North Carolina warrant no. 3716 for 640acres for serving in the Revolution [North Carolina and Tennessee, Revolutionary War LandWarrants, 1783-1843, N.C. Revolutionary Warrants, frame 429 of 456 http://www.ancestry.com]. It is not noted on thewarrant, but this was probably for the service of one of his sons who died in theRevolution. (There is more information in the N.C. Archives, State Treasurer Record Group,Military Papers, Revolutionary War Army Accounts, A:61; B:236; K:90, 92; VII:68). On 15January 1783 he received voucher no. 4717 in Halifax District for 2,000 pounds currencyfor services to the military in the Revolution [North Carolina Revolutionary Pay Vouchers,1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-54R1,Newsom, Moses]. Robert Newsom enlisted in Quinn's Company in the North Carolina Line on31 May 1779 for three years. Booth Newsom received his final pay [Clark, The StateRecords of North Carolina, XVII:235; DAR, Roster of Soldiers from North Carolina inthe American Revolution, 150, 546]. His heirs received warrant no. 1074 for 274 acreson 21 February 1822 for his service in the Revolution [North Carolina and Tennessee,Revolutionary War Land Warrants, 1783-1843, Roll 14:William Hill Warrants, 1811-1837 frame430 of 540; http://www.ancestry.com]. Simon Newsom received voucher nos. 5518, 5592, and 7743 for a total of27 pounds in Halifax District between 11 February and 23 July 1782 for military service inthe Revolution and a fourth voucher for 9 pounds on 24 July 1787 [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PKXC,Newsom, Simon]. He was head of a Northampton County household of 1 "other free"in 1810. Carter Nickens was in a list of militia men drafted from HertfordCounty in the Third Division commanded by Major George Little between 1778 and 1780 [TRB5F20]. He was paid 11 pounds, 12 shillings for services to the Revolution on 1 August1783 [Haun, Revolutionary Army Accounts, vol. I, Book 4:232; https://familysearch.org/ark:/61903/1:1:Q2WT-5RZP]. Edward Nickens enlisted in the 10th North Carolina Regimentfor 3 years and was mustered in January 1779 [Clark, The State Records of NorthCarolina, XVI:1127]. He received pay for service in the 6th and 10thRegiments of $239 from 5 August 1777 to 1 August 1780 [NARA, U.S. Revolutionary WarMiscellaneous Records (Manuscript File), 1775-1790s, Records Pertaining to Troops ofparticular States, 14403, frames 30-32 of 397; http://www.ancestry.com]. Edward Nickens was a soldier from North Carolina in the RevolutionaryWar who was deceased by 5 December 1792 when a petition by his son and heir RichardNickens was placed before the North Carolina General Assembly [LP 117 by NCGSJIV:174]. Warrant no. 4317 for 640 acres was issued to the heirs of Edward Nicken on 14December 1797 for his services as a private in the Revolution. Richard Nickens, "heirof Edward Nickens," sold his right to the warrant for $500 on 11 March 1797 [NorthCarolina and Tennessee, Revolutionary War Land Warrants, 1783-1843, Roll 07: RevolutionaryWarrants, frame 324-5 of 608, http://www.ancestry.com].Richard was head of a Currituck County household of 3 "other free" in 1790(called Richard Mekins) [NC:22] and 8 "other free" in Captain Lewis'District of Hertford County in 1800. Malachi Nickens was living in Hertford County on 19 May 1781 when heenlisted Carter's Company of the 10th North Carolina Regiment for a year andwas discharged on 19 May 1782 [Clark, The State Records of North Carolina,XVI:1127]. He was about fifty-six years old on 13 November 1821 when he testified inHertford County court for his pension. James Smith testified on his behalf [NARA,S.41925, M805, frame 0198; https://www.fold3.com/image/25387342].Malachi was head of a Hertford County household of 5 "other free" in 1790[NC:26], 3 in 1800, and 3 "free colored" in 1820 [NC:190]. Jacob Norton enlisted in Hogg's Company of the 1st NorthCarolina Regiment as a musician in 1777 and died 28 July 1778 [Clark, The State Recordsof North Carolina, XVI:1123]. He was a "man of colour" who died inRevolutionary War service and left no heirs according to a deposition by Charles Wood inOrange County, North Carolina, in 1820 [The North Carolinian, p. 2578]. Jacobenlisted in Hogg's Company of the 1st North Carolina Regiment as a musician in1777 and died 28 July 1778 [Clark, The State Records of North Carolina, XVI:1123].His warrant for 640 acres for his service was given to the president and trustees of theUniversity of North Carolina on 21 August 1820 [North Carolina and Tennessee,Revolutionary War Land Warrants, 1783-1843, Survey Orders (Nos. 1-3992), no. 460 (http://www.ancestry.com)]. William Norton enlisted as a musician in Bowman's Company of the 1stNorth Carolina Regiment in 1777 and died before September 1778 [Clark, The StateRecords of North Carolina, XVI:1123]. On 1 July 1801 his widow Winnie Norton received640 acres for his service [N.C. Archives, S.S. file 1876, warrant 3062, call no. S.108358;http://mars.archives.ncdcr.gov; NorthCarolina and Tennessee, Revolutionary War Land Warrants, 1783-1843, Survey Orders (Nos.1-3992), no. 41 (http://www.ancestry.com)]. Theophilus2/Foy, born about 1753, a six-year-old"Molato" boy of Nan Norwood, a "Molato" woman, ordered bound to KeziahShackleford on 6 September 1759 [Minutes 1747-64, 251]. His age was estimated at fifteenyears in June 1770 when he consented to his indenture to William Fulford [Minutes 1764-77,388]. He enlisted for three years in Carteret County in September 1778: place of abode:Straights, born: Straights, 5'8", 27 years of age, Mulatto [N.C. Archives,digital collection, Troop Returns, B4F37, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/654/rec/163]. Obed Norwood, a "Molato" boy of Nan Norwood, was bound toKeziah Shackleford on 6 September 1759 [Minutes 1747-64, 259].  He was called ObidNorward when he enlisted for three years in Carteret County in September 1778 [N.C.Archives, digital collection, Troop Returns, B4F37, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/651/rec/162]. Caleb Overton enlisted in Moore's Company of the 10th NorthCarolina Regiment on 30 June 1777 and was discharged on 6 June 1778 [Clark, The StateRecords of North Carolina, XV:724; XVI:1130]. He was deceased by 10 July 1820 when hisheirs received a 274 acre land warrant for his service as a private in Captain Moore'sCompany of the 10th North Carolina Line in the Revolution. They were Samuel,Lemuel, Rachel and Elizabeth Overton who assigned their rights to the land to JamesFreeman in Pasquotank County [North Carolina and Tennessee, Revolutionary War LandWarrants, 1783-1843, Roll 13: William Hill Warrants, 1811-1837, no. 408 (http://www.ancestry.com)]. Daniel Overton enlisted for three years as a private in Raiford'sCompany of the 10th North Carolina Regiment on 20 June 1779 [Clark, TheState Records of North Carolina, XVI:1131]. His heirs Samuel, Lemuel, Rachel andElizabeth Overton of Pasquotank County received 274 acres for his service in theRevolution [North Carolina and Tennessee, Revolutionary War Land Warrants, 1783-1843, Roll13: William Hill Warrants, 1811-1837, no. 405 (http://www.ancestry.com)]. John Overton enlisted as a private in Mills' Company of the 10thNorth Carolina Regiment on 7 January 1782 and died on 9 September the same year [Clark, TheState Records of North Carolina, XVI:1131]. His heirs Samuel, Lemuel, Rachel andElizabeth Overton of Pasquotank County received 640 acres for his service in theRevolution [North Carolina and Tennessee, Revolutionary War Land Warrants, 1783-1843, Roll13: William Hill Warrants, 1811-1837, no. 409 (http://www.ancestry.com)]. Jonathan Overton enlisted in Jones' Company of the 10thNorth Carolina Regiment on 17 November 1781 [Clark, The State Records of North CarolinaXVI:1131]. He was the apprentice of John Bateman of Chowan County when he entered theservice as a substitute for him under Colonel Lytle. He was at sea for a while and thenreturned to Edenton. He was about 79 years old on 19 December 1832 when he made adeclaration in Chowan County court to obtain a pension for three years service [NARA,S.8915, M804, Roll 1854, frame 0788; https://www.fold3.com/image/25220765].He was head of a Chowan County household of 5 "other free" in Edenton in 1790, 9"other free" in 1810 [NC:535] and 7 "free colored" in 1820 [NC:129].He was described in a 1849 newspaper account as: a colored man, a soldier in theRevolution...at the advanced age of 101 years [Crow, Black Experience inRevolutionary North Carolina, 101]. Lemuel Overton was head of Perquimans County household of 2 "otherfree" in 1790 [NC:31], 4 in Pasquotank County in 1800, entry blank in PasquotankCounty in 1810, and 13 "free colored" in 1820. He was the husband of a slavenamed Rose and children John and Burdock who were emancipated by order of the NorthCarolina General Assembly [Byrd, In Full Force and Virtue, 298]. He enlisted inMoore's Company of the 10th North Carolina Regiment on 30 June 1777 [Clark, TheState Records of North Carolina, XVI:1130]. He was living in Pasquotank County on 10July 1820 when he appointed James Freeman his attorney to obtain a land warrant of 274acres for his services as a soldier in the 10th Regiment of the North CarolinaLine [NCGSJ VII:93; North Carolina and Tennessee, Revolutionary War Land Warrants,1783-1843, Roll 13: William Hill Warrants, 1811-1837, no. 413 (http://www.ancestry.com)]. Samuel Overton was a "Molatto" Perquimans County taxable in1771 [CR 77.701.1], head of a Pasquotank County household of 3 "other free" in1790 [NC:31], 4 in 1800 [NC:634], and 13 "free colored" in 1820 [NC:277]. He wascalled a "free man of Colour" on 8 March 1825 when he made a declaration inPasquotank County court to obtain a Revolutionary War pension [NARA, S.41928, M804, Roll1854, frame 0826; https://www.fold3.com/image/25220866]. Titus Overton was taxable with his wife in Bladen County in 1763, wastaxable on 2 "Mulatto" tithes in Cumberland County in 1767, was taxable with hiswife ("Mulatoes") in Bladen County from 1770 to 1776 [SS 837; N.C. GenealogyXXI:3136; Byrd, Bladen County Tax Lists, I:32, 89, 123; II:90, 146]. He received 2pounds, 2 shillings for twenty-one days service in the Bladen County Militia between 1775and 1776 under Captain James Council [Haun, Revolutionary Army Accounts, Journal"A", 22]. He was head of a Cumberland County household of 11 "otherfree" in 1790 [NC:31], 7 in 1800, and 1 in 1810 [NC:600]. Elisha Parker, a "man of color," made a declaration in GatesCounty, North Carolina, to obtain a pension for his services in the Revolution. He statedthat he was born in Nansemond County, Virginia, near the North Carolina line about 1752.He enlisted in Gates County about 1779 for nine months under Captain Arthur Gatling, thenenlisted as a substitute for Francis Speight and had been a resident of Nansemond Countyfor the previous forty-five years [NARA, S.11211, M804, Roll 1871, frame 0787]. He washead of a Gates County household of 4 "other free" in 1790 [NC:23] and 3"free colored" in Nansemond County in 1820 [VA:79].  Abraham Pavey served in the Revolution in North Carolina according tothe pension application of his children in Alabama [NARA, W.10880, M804, Roll 1899; frame281 of 1237; https://www.fold3.com/image/25980528]. Nehemiah Peavy was head of a Brunswick County, North Carolina householdof 2 "other free" in 1810 [NC:236], 15 "free colored" in 1830 and 7"free colored" in 1840. He enlisted as a musician in Mill's Company of the 10thNorth Carolina Regiment on 6 February 1782 and completed his service in September 1782[Clark, The State Records of North Carolina, XVI:1140]. On 12 October 1795 hereceived a military land warrant for 640 acres for 84 months service as a fifer [N.C.Archives, S.S. 2240, call no. S.108.360]. Samuel Pevy enlisted as a musician for 18 months in Lytle's Company ofthe 10th North Carolina Regiment on 10 September 1782 and deserted on 16 March1783 [Clark, The State Records of North Carolina, XVI:1140]. Thomas Peavey enlisted in Dixon's Company in the 1st NorthCarolina Regiment in 1777 for the war, was omitted in January 1778, and enlisted inMontfort's Company of the 10th North Carolina Regiment on 24 June 1779 for thewar [Clark, The State Records of North Carolina, XVI:1132, 1138; NARA, M246, Roll79, frame 184 of 323; https://www.fold3.com/image/10201106],head of a New Hanover County household of 1 "Molatto" 21-60 years old with 3"Molatto" females for the state census in 1787, probably the T. Peavy who washead of a Brunswick County, North Carolina household of 4 "other free" in 1810[NC:234]. Richard Pendergrass, born say 1750, was a "Mulatto manservant" (called Richard Pendergast) on 27 April 1767 when his master Gideon Pattesonof Cumberland County, Virginia, warned buyers at the sale of Samuel Jones of HalifaxCounty that the indenture of Richard Pendergast had been conveyed to him to secure a debt[Virginia Gazette]. Richard was called "Negro RichdPendegrass" on 17 March 1781 when he was listed as one of General Cornwallis'prisoners at his Guilford Courthouse headquarters [NCGSJ V:81]. He was head of aPerson County household of 3 "other free" in 1800 [NC:601]. Isaac Perkins was head of a Craven County household of 2 "otherfree" in 1790 [NC:131] and 2 "free colored" in Craven County in 1820[NC:67]. He made a declaration in Craven County court to obtain a Revolutionary Warpension on 13 May 1829. He testified that he enlisted for three years in May 1778 and wasgranted pension certificate no. 4666 on 30 November 1818. His lawyer, Samuel Gerock,called him a "Negroe Man, and Old Soldier of the Revolutionary Army" when heappealed for the restoration of his pension [NARA, S.41953, M804, roll 1911, frame 174 of1034; https://www.fold3.com/image/25570503]. Jacob Perkins served in the Revolution under General Marion accordingto testimony of his son Jacob3 Perkins who testified that Jacob also servedseveral tours against the Indians after coming to Carter County (then Washington County,North Carolina) [NARA, R.8105, M804, Roll 1911, frame 285 of 1034; https://www.fold3.com/image/25580287]. Aaron Peters was drafted from the Third Division of theHertford County Militia between 1779 and 1780 [TR, B5F20]. He was head of a HalifaxCounty, North Carolina household of 11 "free colored" in 1820 [NC:161] and 14 in1830 [NC:322]. Elias Pettiford was listed in the payroll of Captain Dudley's 2ndVirginia State Regiment commanded by Colonel Gregory Smith from August to December 1778[NARA, M246, Roll 96, frame 547 of 736; https://www.fold3.com/image/10081826,10081833, 10081847, 10081873]. He enlisted in Donoho's Company of the 10thNorth Carolina Regiment on 14 June 1781 and left the service in 1782 [Clark, The StateRecords of North Carolina, XVI:1138]. On 4 October 1832 William Whicker appeared inFayette County, Ohio court and testified that "he got one Elias Pettiford, a Colored,to take his place in the Revolution [NARA, S.17194, M804, Roll 2547, frame 555 of 822; https://www.fold3.com/image/28017843]. George Pettiford was about 63 years old on 10 February 1821 when hemade a declaration in Granville County court in order to obtain a Revolutionary Warpension, stating that he had enlisted in the company of Captain Goodwin in the 4th NorthCarolina Regiment. Jesse Bass and Poledore Johnson testified that they werewell acquainted with George and that he was in reduced circumstances. Richard Glasgow ofGranville County and Abram Gregory of Person County testified on 12 June 1827 that theyserved with George Pettiford, a "free man of Color" [NARA, W.9223, M805, Roll648; M804, Roll 1920, frame 76 of 1326; https://www.fold3.com/image/27179368]. Philip Pettiford was head of an Oxford District, Granville Countyhousehold of 5 male and 3 female "Blacks" and one white male in 1786 for thestate census and head of a Cumberland County household of 9 "other free"[NC:40]. He enlisted and served in Colonel Shephard's 10th North CarolinaRegiment from 14 June 1781 to 14 June 1782 [NARA, S.41952, M804, roll 1920, frame 152 of1326; https://www.fold3.com/image/27181971]. William Pettiford was listed in Captain William Gill's Company as aseventeen-year-old "black man" [The North Carolinian VI:726 citing N.C.Archives Mil. TR 4-40]. He was head of an Orange County household of 14 "otherfree" in 1810 [NC:863] and 8 "free colored" in 1820 [NC:312]. He was aboutfifty-eight years old on 19 February 1819 when he made a deposition before one of thejustices of Orange County to obtain a pension for his services in the Revolution. Heserved as a musician in Colonel Shepard's 10th North Carolina Regiment from 14June 1781 to 14 June 1782 [NARA, S.41948, M804, frame 169 of 1326; https://www.fold3.com/image/27182030]. Israel Pierce was a "free colored" head of a Tyrrell Countyhousehold of 3 free males and 3 free females in 1790 [NC:34], 7 "other free" inHyde County in 1800 [NC:374], 11 in Hyde County in 1810 [NC:119] and 8 "freecolored" in Beaufort County in 1820 [NC:32]. He was in Tyrrell County on 21 June 1791when he gave power of attorney to Samuel Warren, an attorney, to receive his finalsettlement due him as a soldier in the North Carolina Continental Line [Clark, TheState Records of North Carolina, XVII:241; NCGSJ XIV:230]. He appeared inBeaufort County court and applied for a pension for his service in the Revolution, statingthat he was born in Tyrell County and enlisted there for 12 months in the naval service onboard the ship Caswell and then enlisted in the army under the command of ColonelMebane [NARA, S.3660, M804, Roll 1895, frame 290 of 1337; https://www.fold3.com/image/25879880]. Thomas Pierce was a "free colored" head of a Tyrrell Countyhousehold of 4 free males and 4 free females in 1790 [NC:34]. On 13 June 1795 he wascalled "Thomas Pierce of Tyrrell County, administrator of William Pierce," whenhe gave power of attorney to Samuel Warren, an attorney, to receive the final settlementdue to (his son?) William Pierce for his service in the North Carolina Continental Line [NCGSJXIV:230]. Stephen Powell was granted administration on the Johnston County estateof Archibald Artis on a bond of 200 pounds [Haun, Johnston County Court Minutes,III:232] and was taxable on 150 acres and one poll in Johnston County in 1784 [GA64.1]. He was about fifty-two years old on 29 February 1792 when he made a deposition inJohnston County court that his son Stephen, aged about eighteen or nineteen years old,enlisted for eighteen months and died in the service in 1783 [NCGSJ XIV:234]. Hewas granted administration on his son's Johnston County estate in November 1792 [Haun, JohnstonCounty Court Minutes, IV:234]. He was head of a Johnston County household of 11"other free" in 1790 [NC:142], 11 in 1800, and 4 in Chatham County in 1810[NC:197]. Hardimon Poythress/ Portiss enlisted in Lieutenant Colonel William L.Davidson's Company on 20 July 1778 and was listed as "Left at the Hospital" inthe 23 April 1779 muster. H. Montfort received his final pay [Clark, The State Recordsof North Carolina, XVI:1137, XVII:238; NARA, M246, roll 79, frame 142 of 323; https://www.fold3.com/image/10200387]. Hewas head of a Northampton County household of 5 "other free" in 1790 [NC:72]. John Poythress/ Portress enlisted in Eaton's Company of the 3rdNorth Carolina Regiment in 1777 and died on 1 May 1778 [Clark, The State Records ofNorth Carolina, XVI:1133]. Administration on his estate was granted to HardimonPoythress in Northampton County court on 4 June 1792 on a bond of 50 pounds [Minutes1792-6, 18, 36]. Odam Poythress was called Oadom Portess of Northampton County when hereceived voucher no. 9616 in Halifax District on 19 March 178_ for his military service inthe Revolution [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-P98Z,Portess, Aadam]. He was head of a Northampton County household of 9 "other free"in 1790 [NC:72], 12 in 1800 [NC:469], and 10 in 1810 [NC:742]. Joseph Proctor was taxable in Luke Going's Loudoun Countyhousehold in 1774 [Tithables 1758-99, 768] and a "F.N." taxable on a horse inLoudoun County in 1800 and 1803 [PPTL 1798-1812]. He was head of a Abrams Plains,Granville County, North Carolina household of 2 "free colored" men in 1820[NC:24]. He was drafted from St. Mary's County, Maryland, where he was born and resident.Two of his older brothers died in the service quite young, under the age of twenty. He wasplaced in Pendergass's Company but spent most of his time in the hospital on account ofthe ague and fever. He was sent to Frederickstown sometime in the Winter and guarded theHessian troops and the magazines. His claim was rejected because there was a record of aJoseph and James Proctor listed next to each other on a list of arrears paid, but therewas no way to tell which of the two had been paid [NARA, R.8497, M804, roll 1980, frame430 of 1041 and https://www.fold3.com/image/25933404]. Arthur Pugh, a Mulatto bastard of Sarah Pugh, was bound as anapprentice cooper in Bertie County on 30 March 1767 [Haun, Bertie County Court Minutes,III:765]. He enlisted in Captain Tatum's 1st North Carolina Regiment from 20February 1778 for 3 years [Clark, The State Records of North Carolina, XVI:1132]and was listed in Captain Howell Tatum's Company of the 1st North CarolinaRegiment on 8 September 1778 [NARA, M246, roll 79, frame 68 of 323; https://www.fold3.com/image/10198776]. David Pugh was the two-year-old minor of Sarah Pugh, bound to JamesJones in Bertie County on 26 July 1759 to be a cooper [NCGSJ XIII:169]. He wassaddler hired for three months in Halifax by Colonel Nicholas Long, Deputy QuartermasterGeneral for North Carolina in the Revolution according to his return for 23 August 1781[Clark, The State Records of North Carolina, XV:620]. He was head of a HertfordCounty household of 6 "other free" in 1800. Isaac Ransom,"of Craven County," received voucher no. 966 for1 pound, ___teen shillings specie on 22 October 1782 for militia duty [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5B69].He was head of a Craven County household of 7 "other free" in 1790 [NC:134]. Benjamin Reed enlisted with Colonel Murfree for the term of the war. Hemade a declaration in Gates County court to obtain a pension on 19 November 1821, sayinghe had a stiff arm from a wound [NARA, S.41976, M805, reel 680, frame 89]. He was head ofa Gates County household of 3 "other free" in 1790, 3 in 1810 [NC:842], and 3"free colored" in 1820 [NC:154]. Dempsey Reed was listed in the Revolutionary War accounts, hired as asubstitute by Nathaniel Harris in Mecklenburg County, North Carolina [Crow, BlackExperience in Revolutionary North Carolina, 101; DAR, Roster of Soldiers from NorthCarolina in the American Revolution, 180, 689]. He was head of a Warren Countyhousehold of 8 "other free" in 1790 [NC:78], 13 in Mecklenburg County, NorthCarolina, in 1800 [NC:534], and 12 "free colored" in Cabarrus County in 1820[NC:160]. Frederick Reed was head of a Franklin County, North Carolina householdof 4 "other free" in 1790 [NC:60]. He was about sixty-eight years old when heappeared in Orange County court on 7 February 1820 to apply for a pension for his servicein the Revolution. The muster rolls indicated that he enlisted as a private in CaptainBaker's Company of the 10th Regiment on 20 July 1778 but was not discharged.Elisha Boon testified that he served with him and left him at the hospital inPhiladelphia in April 1779 [NARA, M804, R.8689, Roll 2014, frame 987 of 1018; https://www.fold3.com/image/13643092]. Hemay have been the Frederick Reed who received voucher no. 1030 for 20 pounds specie formilitary service to 6 May 1779 [North Carolina Revolutionary War Pay Vouchers, https://familysearch.org/ark:/61903/1:1:Q2WT-P9PC]. Jacob Reed was 8 years old in April 1763 when the Chowan County courtbound him to James Bond until the age of twenty-one. He served in the Revolutionary Warand died before 23 May 1792 when the Gates County court appointed (his mother) RachelReid, administratrix of his estate. On 4 August 1792 in Gates County she gave her sonBenjamin power of attorney to settle the balance of his army wages from 20 November 1778to June 1779 [NCGSJ XV:103]. Jacob Reid was the son of Isaac Reed, a "Negro man" taxablewith his wife Margaret from 1756 to 1769 in the part of Chowan County which became GatesCounty in 1779 [N.C. Archives file CR 24.701.2]. Isaac was head of a Gates County of 4"other free," a white man and a white woman in 1790 and 2 "other free"and 3 white women in 1800. The Gates County court appointed him administrator of theestate of Jacob Reid on 22 May 1792 [Fouts, Minutes of County Court of Pleas andQuarter Sessions 1787-93, 110]. As administrator of the estate he appointed SamuelSmith attorney to settle the Continental Army Accounts of (his son?) Jacob Reid, Jr., from10 December 1778 to 10 April 1779. On 5 June 1792 Captain Arthur Gatling testified inNorthampton County, North Carolina court that Jacob was a soldier in a company of newlevies on the Continental Establishment which he marched from Hertford to South Carolinafrom November 1778 to March 1779, and Jacob died in the service in South Carolina [NCGSJXV:102]. James Reed received military land warrant no. 406 of 274 acres for hisservice in the Revolution. His heir Shadrack Reed  of Hertford County soldhis right to the land for $100 on 1 August 1820. Shadrack was head of a Hertford Countyhousehold of 6 "other free" in 1790 [NC:26], 3 in 1810 [NC:98], and 3 "freecolored" in 1820 [North Carolina and Tennessee, Revolutionary War Land Warrants,1783-1843, Roll 13: William Hill Warrants, 1811-1837 (Nos. 364-675), ancestry.com]. Nathaniel Revell enlisted in Quinn's Company of the 10thNorth Carolina Regiment on 24 June 1779 for 18 months and deserted in September 1779[Clark, The State Records of North Carolina, XVI:1149], listed as a substitute fromBladen County in Lieutenant Wilkinson's Company of the 10th North CarolinaRegiment of Colonel Abraham Sheppard on 19 February 1782 as a deserter [NARA, M246, roll79, frame 165 of 323; https://www.fold3.com/image/10200648].He was head of a Sampson County household of 13 "other free" in 1790 and 10"other free'" in 1800. Benjamin Richardson "went out of Halifax and Warren Counties"and served as a militia soldier in the year 1780 and part of 1781 [NARA, W.4061, M804,Roll 2038, frame 0533; https://www.fold3.com/image/14161295].He was head of a Halifax County household of 10 "other free" in 1800 [NC:338]. William Richardson received voucher no. 389 for 110 pounds specie inHalifax District on 1 August 1783 as his pay as a soldier and wagoner in the Revolution[North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PFHV].He was head of a Halifax County household of 7 "other free" in 1790 [NC:63]. James Robbins received voucher no. 681 in Edenton for 6 pounds specieon 8 April 1782 for military service in the Revolution [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-G8BN,Robbins, James]. He was head of a Gates County household of 15 "other free" anda white woman in 1790 [NC:23]. Elias Roberts,"of Northampton County," received voucher nos.569 and 9938 in Halifax District for a total of 19 pounds specie on 22 July 1782 and 3August 1784 for military service in the Revolution [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-54DN,Roberts, Elias]. He was head of a Northampton County household of 4 "other free"in 1790 [NC:73], 11 in 1800 [NC:473], and 15 "other free" and 2 slaves in 1810[NC:743]. Ishmael Roberts served in Shepherd's Company of the 10thNorth Carolina Regiment, enlisted on 3 June 1777 and was omitted as a casualty in June1778 [NARA, M881, Roll 784; frame 486 of 837 https://www.fold3.com/image/21163844]. Hereceived pay for Revolutionary War service from 3 June 1777 to 3 June 1778 as a private inColonel Abraham Shepherd's Company. Colonel Shepherd gave him a certificate which statedthat he was furloughed at Head Quarters Valley Forge to come home with me who wasInlisted in my Regement for the Term of three years - and Returned Home with me [NCGSJXV:105]. He was head of a Robeson County household of 10 "other free" in 1790[NC:50], 15 in 1800 [NC:415], and 14 in Chatham County in 1810 [NC:195]. James Roberts was in the roll of Major Hardy Murfree's Company in the 2ndNorth Carolina Battalion commanded by Colonel John Patton at White Plains on 9 September1778. William Faircloth received his final pay of 25 pounds [Clark, The State Recordsof North Carolina, XIII:521; XVII:244]. John Roberts served in the Revolution. H. Murfree received his finalpay of 145 pounds [Clark, The State Records of North Carolina, XVII:244]. Hereceived military warrant no. 3961 of 640 acres for serving in the 1st NorthCarolina Regiment from July 1776 to July 1780 and assigned his rights to the warrant toHardy Murfree on 18 May 1786 [North Carolina and Tennessee, Revolutionary War LandWarrants, 1783-1843, Roll 06: Revolutionary Warrants, 1783-1799 (Nos. 3716-4134), frames346-7 of 597, ancestry.com]. He was head of a Northampton County household of 8"other free" in 1790 [NC:73]. Jonathan Roberts received 18 shillings, 8 pence pay for 7 days servicein the Northampton County, North Carolina Militia under Colonel Allen Jones in 1775-1776[Haun, Revolutionary Army Accounts, Journal "A", 20]. He was head of aNorthampton County household of 5 "other free" in 1790 [NC:73], 10 in 1800[NC:473], and 8 "other free" and a slave in 1810 [NC:743]. Kinchen Roberts enlisted in Brinkley's Company of the 3rdNorth Carolina Regiment in 1777 for 2-1/2 years and died on 10 March 1778. H. Montfortreceived his final pay of 31 pounds [Clark, The State Records of North Carolina,XVI:1143; XVII:242]. On 29 September 1784 his heir Ishmael Roberts received 640 acres ofmilitary bounty land for his 84 months service in the Revolution [N.C. Archives, StateTreasurer Record Group, Military Papers, Revolutionary War Army Accounts, Roberts,Kinchen; http://mars.archives.ncdcr.gov; alsoabstracted in Haun, North Carolina Revolutionary Army accounts, pt. 15]. Richard Roberts was head of a Northampton County, NorthCarolina household of 2 "other free" in 1810 [NC:743] and 9 "freecolored" in 1820 [NC:256], perhaps the Richard Roberts who enlisted in Hall's Companyof the 2nd North Carolina Regiment in the Revolution for three years on 10 July1777. He was a wagoner in the roll of Major Hardy Murfree's Company in the 2ndNorth Carolina Battalion commanded by Colonel John Patton at White Plains on 9 September1778 and was a prisoner on 1 June 1779 [Clark, The State Records of North Carolina,XIII:522; XVI:1142]. Charles Randolph Rowe was one of the Continental soldiers whovolunteered in Bute County in 1779: Chas Row, born in Virga,5'8" tall, dark hair and dark eyes [N.C. Archives, digital collection, TroopReturns, B4F35, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/648/rec/36].He enlisted in Ballard's Company of the 10th North Carolina Regiment in 1779and was discharged on 9 December 1779. William Sanders received his final pay of 41 poundsfor his service in the North Carolina Continental Line between 1 September 1784 and 1February 1785 [Clark, The State Records of North Carolina, XVI:1148; XVII:242]. Hewas head of a Wake County household of 2 "other free" in 1800 [NC:793], 5 inChatham County in 1810 (called Randolf Roe) [NC:201], and 2 "free colored" in1820 [NC:209]. He was a "man of Colour" who appeared in Chatham County court toapply for a pension, stating that he entered the service in Bute County [NARA, S.7416,M804, Roll 2072, frame 89 of 511; https://www.fold3.com/image/14130803]. Joseph Roberson received voucher no. 1371 on 22 August 1783 for 42pounds specie in Wilmington District for military service [North Carolina RevolutionaryPay Vouchers, 1779-1782, Roberson, Joseph https://www.familysearch.org/ark:/61903/1:1:Q2WT-GDKH],He was head of a New Hanover County household of 5 "other free" in 1800[NC:311], and one "free colored" man over forty-five years old in 1820 [NC:209]. Thomas Robison, received voucher no. 3095 on 21 March 1783 in theDistrict of Wilmington for 5 pounds specie for his service in the militia [North CarolinaRevolutionary Pay Vouchers, 1779-1782, Robeson, Thomas, https://www.familysearch.org/ark:/61903/1:1:Q2WT-GNGV].He was head of a "Molatto" New Hanover County household of 2 polls aged 21-60years, 3 under 21 or over 60, and 5 females in 1786 in John Erwin's list for the NorthCarolina state census; called Thomas Roberson in 1800, head of a New Hanover Countyhousehold of 7 "other free" [NC:311]. William Rudd was drafted in Halifax County in March 1779 [N.C. Archives, digitalrecords, Troop Returns, B3F40, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/510/rec/176].He received voucher no. 532 for 5 pounds specie in Halifax District on 4 March 1782 formilitary service in the Revolution [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5NZF,Rudd, William]. He was head of a Halifax County household of 8 "other free" in1790 and 11 in 1800 [NC:338]. Caesar, born say 1760, enlisted in the 3rd North CarolinaRegiment in Eaton's Company on 22 February 1777, was at White Plains on 9 September 1778[NARA, M246, roll 79, frame 130 of 323; https://www.fold3.com/image/10199799],reenlisted in Paramus on 12 March 1779, was in prison on 1 June 1779, and mustered for thewar in 1781 [Clark, The State Records of North Carolina, XIII:528; XVI:1154]. Hewas issued a warrant for 640 acres for his service and was in Wake County when he assignedhis rights to the land to William Hill in November 1818 [North Carolina and Tennessee,Revolutionary War Land Warrants, 1783-1843, Roll 2: Revolutionary Warrants, 1783-1799(Nos. 399-1034), 904, frame 469 of 608]. John Santee was head of a Northampton County, Pennsylvania household of4 "other free" in 1790 and 3 "other free" and a white woman aged 26-45in 1800, counted as white in 1820 and 1830. He was living in Lower Nazareth Township on 25August 1835 when he appeared in Northampton County, Pennsylvania court and applied for apension for his service in the Revolution. He stated that he was drafted into the militiain Lower Nazareth a number of times to protect the inhabitants of his neighborhood [NARA,W.3462, M804, Roll 2120, frame 191 of 759; https://www.fold3.com/image/14665154].His white son John gave his father's birthplace as North Carolina and his mother's asIreland in the 1880 census for Liberty, Licking County, Ohio [Census p.112, entry 4281]. Abraham Scott received voucher no. 3430 for 1 pound, 13shilling specie in January 1782 for military service in the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GFG5,Scott, Abraham]. He was head of a Halifax County household of 6 "other free" in1790 [NC:61]. David Scott was head of a Sumter District, South Carolina household of15 "other free" in 1810 and 8 "free colored" and 2 female slaves in1820. He appeared in Sumter District court on 12 June 1818 to apply for a pension, statingthat he enlisted in Murfreesboro (Hertford County), North Carolina, on 25 September 1775in Captain Hardy Murfree's Company of the 2nd North Carolina Regiment, servedfor a year, and then enlisted in the 5th South Carolina Regiment and served forthree years [NARA, S.9473, M804, roll 2135, frame 897 of 1004; https://www.fold3.com/image/14190486]. Theinhabitants of Sumter District petitioned to release his descendants from paying the taxon free Blacks [S.C. Archives series S.108092, reel 131, frame 330]. Emanuel Scott enlisted for 12 months in Raiford's Company in the 10thNorth Carolina Regiment on 25 April 1781 and left the service on 25 April 1782 [Clark, TheState Records of North Carolina, XVI:1162]. He made a deposition in Halifax Countycourt on 22 August 1789 that he was a twelve months soldier in the Continental Line [NCGSJXV:232]. He was head of a Halifax County household of 7 "other free" in 1790, 2in 1800 [NC:342], and 6 in Cumberland County in 1810 [NC:599]. Exum Scott was head of a Halifax county household of 9 "otherfree" in 1790 [NC:63], and in 1800 he was called "Axiom" in CumberlandCounty, head of a household of 9 "other free" in 1810. He served 18 months inthe Revolution under Colonel Nicholas Long and was paid 9 pounds on 30 August 1783 and 23pounds in 1783 or 1784 [NARA, W.5994, M804, roll 2136, frame 172 of 850; https://www.fold3.com/image/14643308]. Isaac Scott drafted from Northampton County during the Revolution [TRB5F16]. He was head of a Northampton County household of 9 "other free" in 1790[NC:73]. Isham Scott was head of a Halifax County household of 8 "otherfree" in 1800 [NC:342] and 8 in 1810 [NC:49]. He was a servant to Major Hogg and wasat the skirmish at Halifax [NARA, S.42004, M804, Roll 2136, frame 0433; https://www.fold3.com/image/14643787]. Israel Scott was a "Mixt Blood/ Free Negro" taxable in BladenCounty in 1776 [Byrd, Bladen County Tax Lists, II:94]. He enlisted in the 10thNorth Carolina Regiment on 20 July 1778 for nine months [Clark, The State Records ofNorth Carolina, XVI:1160]. He was head of an Edgecombe County household of 7"other free" in 1790 [NC:55], 6 in 1800 (called "Free Negro"), 5 in1810 [NC:776], and 2 "free colored" in 1820 [NC:94]. James Scott was head of a Sumter County, South Carolina household of 8"other free" in 1810 and 5 "free colored" in 1820. He was residing inClaremont County when he appeared in Sumter District court on 12 June 1818 to apply for apension for services in the Revolution. He stated that he enlisted in Northampton County,North Carolina, in 1776 and served in Captain William Barrett's 3rd Regimentcommanded by Colonel Sumner for 2-1/2 years and was discharged at Halifax by Colonel Lockyer.After his discharge he moved to South Carolina, and served in the militia [NARA, S.39064,M804, roll 2136, frame 626 of 850; https://www.fold3.com/image/14647967]. John Scott was called John Scott of Halifax County when he receivedvoucher no. 9318 for 12 pounds specie on 8 December 1783 for military service in theRevolution [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-G62D,Scotte, John]. He was head of a Halifax County household of 7 "other free" in1790 [NC:65], 6 in 1800 [NC:338], and 6 in 1810 [NC:50]. Nathaniel Scott enlisted in Ballard's Company of the 10thNorth Carolina Regiment on 20 July 1778 for nine months [Clark, The State Records ofNorth Carolina, XVI:1161]. Henry Hawkins enlisted the same day and made adeposition on 23 November 1812 that he was in the service with Nathan and that Nathan diedin the hospital in Philadelphia [N.C. Archives L.P. 262, by NCGSJ VI:15]. Saul Scott received voucher no. 388 for 1 pound specie on 1 May 1792for serving as a soldier in the Continental Line [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5HDD,Scott, Saul]. He was head of a Northampton County household of 1 "other free" in1790 [NC:72]. Sterling Scott was a waiter listed in the roll of Lieutenant WilliamDavidson's North Carolina Company in the Revolution on 23 April 1779 [NARA M246, Roll 79,frame 142 of 323; https://www.fold3.com/image/10200387],head of a Northampton County household of 6 "other free" in 1790 [NC:72]. Abraham Shoecraft was head of a Hertford County household of 6"other free" in 1800. His heirs received 640 acres of bounty land for hisservice in the Revolution [N.C. Archives, State Treasurer Record Group, Military Papers,Revolutionary War Army Accounts, http://mars.archives.ncdcr.gov]. Lewis Sims was a "black man" listed in the militia returnsfor Granville County, North Carolina, in 1778 [N.C. Archives Troop Returns 4-40; TheNorth Carolinian, 1960, p.727]. Moses Skipper/ Scipper, received voucher no. 4726 in WilmingtonDistrict on 20 September 1783 for 14 pounds specie for his service in the militia pay rollno. 2733 [North Carolina Revolutionary Pay Vouchers, 1779-1782, Skipir, Moses https://www.familysearch.org/ark:/61903/1:1:Q2WT-GCSH].He was a "Mulato" taxable in Bladen County in 1768 [Byrd, Bladen County TaxLists, I:9], head of a Brunswick County, Wilmington District household of 4 males and2 females in 1790 [NC:189] and 5 "other free" in 1800 [NC:14]. James Smith was head of a Hertford County household of 6 "otherfree" in 1790 [NC:25], 4 in Captain Moore's District in 1800, and 11 "freecolored" in 1820. He may have been the James Smith who enlisted in the 10thNorth Carolina Regiment for three years on 17 June 1777 and reenlisted for twelve moremonths on 1 January 1782 [Clark, The State Records of North Carolina, XVI:1159,1165]. He testified for Malachi Nickens and John Weaver in Hertford Countycourt saying he was a soldier with them. Aaron Spelman was head of Craven County household of 3 "otherfree" in 1790 [NC:134]. He was called Aaron Spelmore when he enlisted in Sharp'sCompany of the 10th North Carolina Regiment on 5 May 1781 and served until 5May 1782 [Clark, The State Records of North Carolina, XVI:1163]. On 18 January 1791when he assigned his right to his final settlement for services in the "Twelve MonthsDraftees" in the Revolution [T&C, Box 22, by NCGSJ XVI:234]. He was calledAaron Spelmore on 12 September 1820 when he made a declaration in Craven County court toobtain a pension for his service under Captain Sharpe in the Tenth North Carolina Regiment[NARA, S.42023, M804, Roll 2254, frame 590 of 818; https://www.fold3.com/image/13712617;Court Minutes 1820 and 1821, 125-6, 262-3, by NCGSJ XV:33]. Asa Spelman was 11 years old when he was bound an apprentice in theApril 1762 Craven County court. He was head of a Craven County household of 5 "otherfree" in 1790 [NC:134] and 4 "free colored" in 1820 [NC:72]. He was calledAsa Spelmore alias Spelman on 13 September 1820 when he made a declaration in CravenCounty court to obtain a pension for service with Captain Quinn in the tenth NorthCarolina Regiment. He stated that during his 9 months service he was engaged in a skirmishat West Point and at Kings Ferry in Jersey. Isaac Perkins testified that he hadseen Asa while they were both on duty in White Plains, New York. John Cartertestified that Asa and he were in the same regiment [NARA, S.42022, M804, Roll 2254, frame598 of 818; https://www.fold3.com/image/13712646;Craven County Minutes, September 1820, 136-8; 1821, 185; and May 1822, 16 by NCGSJ XVII:33]. Jacob Spelman, the 4-year-old son of Sarah Spelman, was bound out bythe October 1760 Craven County court [Minutes 1758-61, 85a]. He enlisted in Carter'sCompany of the 10th North Carolina Regiment on 5 May and left the service on 5May 1782. His final pay for service in the North Carolina Continental Line was received byF. Dixon [Clark, The State Records of North Carolina, XVI:1163; XVII:247]. A 5 May1800 Fayetteville newspaper warned that a runaway slave might have changed his name toJacob Spelman in order to pass as free [Fouts, Newspapers of Edenton, Fayetteville,& Hillsborough, 10]. Simon Spelman was a "free Negro" bound apprentice toChristopher Dawson in Craven County, North Carolina, on 13 March 1770 [Minutes 1766-75,137]. He enlisted for the war in Bradley's Company of the 10th North CarolinaRegiment on 28 June 1779 [Clark, The State Records of North Carolina, XVI:1161]. Heassigned his right to military warrant no. 4264 for 640 acres to Howell Tatum and HenryWiggin in 1797 [N.C. Archives, S.S. file 1365]. Tony Spelman, the two-year-old son of Sarah Spelman, was boundapprentice in Craven County on 10 October 1760 [CR 028.101.1]. He, Asa, and Jacob Spelmanwere in Captain John Bryan's Craven County Company in June 1778 [N.C. Archives, TroopReturns, digital collection, B3F26; http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/471/rec/161]. Dempsey Stewart enlisted in Evans' Company in the 10th NorthCarolina Regiment for eighteen months while residing in Northampton County, North Carolinaand was transferred in December 1782 [Clark, The State Records of North Carolina,XVI:1166]. He registered in Petersburg on 9 November 1805: a brown Free Negro man, fivefeet ten inches high, thin made, about forty one years old, Born free p. register from theClk of Brunswick County [Register of Free Negroes 1794-1819, no. 368]. He was head ofa Free Town, Brunswick County household of 4 "other free" in 1810 [VA:770], 2"free colored" over forty-five years old in 1820 [VA:670], and 5 in 1830[VA:249]. He made a declaration in Brunswick County court, stating that he had entered theservice in 1782 [NARA, W.3734, M804, Roll 2290, frame 0162; https://www.fold3.com/image/17980389]. Peter Stewart received voucher no. 6821 for 3 pounds specie in HalifaxDistrict on 4 June 1782 for military service in the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GKPH,Stewart, Peter]. He was head of a Northampton County household of 2 "other free"and 5 slaves in 1790 [NC:73] and 4 "other free" in 1800 [NC:477] and 8 in 1810. William Stewart was head of a Northampton County, North Carolinahousehold of 7 "other free" in 1800 [NC:479]. He was "a Colored man...freeborn" about 1759 in Brunswick County, Virginia, according to his Revolutionary Warpension file. He enlisted in 1777 under Major Hardy Murphy (Murfree) in NorthamptonCounty, North Carolina, and marched to West Point and Valley Forge. After the war hereturned to Northampton County and then moved with his family to Westmoreland County,Pennsylvania, where he had been living from 1814 until 19 May 1835 when he made hispension application [NARA, R.10173, M805, Roll 773, frame 400; https://www.fold3.com/image/18492028]. Hezekiah Stringer enlisted for 12 months in Sharp's Company of the 10thNorth Carolina Regiment on 5 May 1781, left the service on 5 April 1782 and enlisted againin Coleman's Company for 18 months in 1782 [Clark, The State Records of North Carolina,XVI:1163]. He was in Craven County on 20 March 1787 when he registered his furlough papersbefore the Justice of the Peace. His papers, dated 26 May 1783, granted him a leave ofabsence from the 1st North Carolina Regiment until his final discharge [NCGSJXVI:238]. He was called Kiah Stringer in 1800, head of a New Hanover County household of 5"other free" [NC:316]. Mingo Stringer served in Sharp's Company of the 10th NorthCarolina Regiment between 5 May 1781 and 5 April 1782 [Clark, State Records,XVI:1166]. He was head of a Craven County household of 2 "other free" in 1790[NC:131]. Allen Sweat was head of a household of a free male and 2 free femalesin the state census in District 10 of Halifax County, North Carolina, in 1786. He marriedNancy Evans, 7 January 1792 Wake County bond, Reuben Evans bondsman. He wastaxable in Henry King's list for Wake County on 100 acres in 1794 and taxable on 1 poll in1799 and 1802 [MFCR 099.701.1, frames 151, 228, 254]. He made a declaration in Wake Countycourt to obtain a pension, stating that he enlisted in Halifax County about 1782. Exum Scotttestified that he had known him since his infancy when he lived on Exum's plantationin Roanoke. Francis Jones testified that "he was well acquainted with AllenSwett, knows he served in the 15th Regiment...left the said Swett in the saidservice, who this deponent left the army in the capacity of Servant to an Officer."Allen later moved to McNairy County, Tennessee, where his wife received a survivor'spension [NARA, W.16, M804, Roll 2332, frame 15 of 1164; https://www.fold3.com/image/18323695]. Hewas counted as white in the 1840 Mcnairy County, Tennessee census. Anthony Sweat was in the roll of Captain Bynum's Company of NorthCarolina Militia taken on 7 April 1781 [NARA, M246, Roll 79, frame 237 of 323; https://www.fold3.com/image/10202465]. Abraham Sweat served in Raiford's Company of the 10th NorthCarolina Regiment between 25 April 1781 and 25 April 1782 [Clark, State Records,XVI:1162]. He was head of a Halifax County household of 5 "other free" in 1790[NC:62], 6 in 1800 [NC:344], and 4 in 1810 [NC:50]. Daniel Sweat served in the Revolution from North Carolina [N.C.Archives, State Treasurer Record Group, Military Papers, Revolutionary War Army Accounts,19:288]. David Sweat enlisted in Shepard's Company of the 10th NorthCarolina Regiment on 12 July 1777 for three years [Clark, The State Records of NorthCarolina, XVI:1159; NARA, M246, https://www.fold3.com/image/10201146].He was about 60 years old on 27 September 1820 when he appeared in Robeson County courtand applied for a pension for his service in the Revolution. He testified that he enlistedfor three years on 12 July 1777 in the company commanded by Captain Abraham Shepherd inthe 10th Regiment and served his time [NARA, S.42031, M804, Roll 2329, frame 443 of 754; https://www.fold3.com/image/18487125,accessed 20 October 2015]. George Sweat received 27 pounds as his final pay for serving in theNorth Carolina Continental Line in the Revolution [Clark, State Records, XVII:250].He was head of a Halifax County household of 4 "other free" in 1790 [NC:62]. John Sweat served in the Revolution from North Carolina [N.C. Archives,State Treasurer Record Group, Military Papers, Revolutionary War Army Accounts, J:211;VI:15, Folio 2]. Leonard Sweat served in the Revolution from North Carolina [N.C.Archives, State Treasurer Record Group, Military Papers, Revolutionary War Army Accounts,J:211; VI:15, Folio 2]. William Sweat enlisted in Eaton's Company of the 3rd NorthCarolina Regiment on 20 April 1776 and was discharged on 20 October 1778. He was in theroll of Major Hardy Murfree's Company in the 2nd North Carolina Battalioncommanded by Colonel John Patton at White Plains on 9 September 1778 [Clark, The StateRecords of North Carolina, XIII:522; XVI:1154; NARA, M246, Roll 79, frame 115 of 323; https://www.fold3.com/image/10199976]. Hewas head of a household of 1 free male and 3 females in District 8 of Halifax County forthe 1786 state census. He received a 640 acre grant for his services in the Revolution[mentioned in Franklin County DB 6:89]. Allen Taborn enlisted in Baker's Company in the 10th North CarolinaRegiment on 20 July 1778 but deserted three days later. John Bonds received his final payof 27 pounds for his service in the North Carolina Continental Line [Clark, The StateRecords of North Carolina, XVI:1173, XVII:252]. He was head of a Northampton Countyhousehold of 7 "other free" in 1790 [NC:73] and 8 in 1810 [NC:748].  Burrell Taborn was a resident of Nash County in 1781 when he enlistedin Captain Lytle's Company for twelve months. He was head of a Nash County household of 7"other free" in 1800 [NC:122], 10 in 1810 [NC:668], and 6 "freecolored" in 1820 [NC:445]. His children were mentioned in the survivor's pensionapplication of his son Hardimon [NARA, S.7694, M804, Roll 2335, frame 744; https://www.fold3.com/image/20448044]. Joel Taborn was living in Nash County, North Carolina, in 1776 when heenlisted in the company of Captain Tarrent under Colonel Lytle. "Being a very youngperson of color" he was first employed as a servant to the officers before beingplaced in the ranks a short time after his arrival in Charleston. He was a resident ofWake County when he made his declaration in Granville County court in order to obtain apension [NARA, S.42037, M804, Roll 2335, frame 0772; https://www.fold3.com/image/20448700]. Hewas taxable in Meherrin Parish, Greensville County, Virginia, in 1788 [PPTL 1782-1807;1809-50, frame 68] and taxable in St. Luke's Parish, Southampton County, from 1790 to1805: a "M"(ullato) taxable in 1805 [PPTL 1782-92, frames 756, 826, 870, 885;1792-1806, frames 51, 74, 155, 181, 280, 330, 392]. Nathan Taborn was listed in the North Carolina military accounts duringthe Revolution [N.C. Archives, State Treasurer Record Group, Military Papers,Revolutionary War Army Accounts, I:105, folio 4, Tabor, Nathan http://mars.archives.ncdcr.gov]. He was head ofa Northampton County household of 3 "other free" in 1790 and 15 in 1800[NC:481]. William Taborn was living in Granville County in 1778 when ColonelWilliam Taylor and Captain James Saunders requisitioned his wagon and team of horses foruse as a baggage wagon for the soldiers. He made an agreement with John Davis to lookafter his crop in exchange for Davis looking after his wagon. He was later drafted as asoldier and received a pension. He served in South Carolina under Colonel Lytle, whoplaced him under guard for getting drunk and cursing him. One of the witnesses for hispension application testified that William served for a while as cook to General Butler.Another testified that he was a "Brother Soldier" with him in the expedition tothe Savannah River. Jacob Anderson testified that he lived near him in GranvilleCounty when his wagon was requisitioned [NARA, W.18115, M804, Roll 2335, frame 0798; https://www.fold3.com/image/20448837]. Hewas listed in Captain Satterwhite's Company in the Granville County Militia Returns for1778: 19 years old, 5 feet 8 inches high, Darkish coloured hair & complexion,planter [Mil. TR 4-40 by Granville County Genealogical Society, GranvilleConnections, vol.1, no.1, 15]. He was head of a Granville County household of 8"other free" in 1810 [NC:898]. Benjamin Tann was listed among the "Black" members of theundated colonial muster roll of Captain James Fason [N.C. Archives Mil. T.R. 1-3]. Hereceived 9 pounds payment on certificate number 1859 from the North Carolina Army Accountson 10 June 1783 and a further 14 pounds, 18 shillings on undated certificate no. 238 [N.C.Archives T&C, Rev. War Accounts, Vol I:45 folio 2; XI:48, folio 2]. He was head of aNash County household of 5 "other free" in 1790 [NC:71] and 8 in 1800 [NC:122]. Drury Tann enlisted for 14 months as a private in Hadley's Company ofthe 2nd Regiment of the North Carolina Continental Line on 1 August 1782 according to themuster of 1 September 1782 [NARA, M256, https://www.fold3.com/image/10200698accessed on 2 January 2008; Clark, State Records of North Carolina, XVI:1175]. Hewas head of a Northampton County, North Carolina household 4 "other free" in1790 [NC:74], 3 in Hertford County in 1800 [NC:722], and 2 "free colored" inSouthampton County, Virginia, in 1820: a man and woman over 45 years of age. He made anapplication for a Revolutionary War pension in Southampton County court in which he statedthat he was stolen from his parents as a small boy by persons who were going to sell himinto slavery [NARA, S.19484, M804, Roll 2339, frame 986 of 1071; https://www.fold3.com/image/19565717]. Ephraim Tann was a private in Baker's Company who enlisted on 20 July1778 for nine months. He was deceased before 8 March 1785 when his heirs received 640acres for 84 months service in the North Carolina Continental Line [Clark, StateRecords of North Carolina, XVI:1173; T&C Rev. War Army Accts. Vol III:73, folio 3& VII:108, folio 3; https://www.fold3.com/image/291770905]. James Tann was a soldier who died in the service in Philadelphia duringthe Revolutionary War. He enlisted on 20 July 1778 in Quinn's North Carolina Company butomitted in 1779 [Clark, State Records of North Carolina, XVI:1173; https://www.fold3.com/image/291770905].Jesse Boothe, executor of Benjamin Tann's Nash County will, deposed in Nash Countyon 20 June 1821 that James' rightful heir was Hannah Tann, daughter of his brother JesseTann [S.S. 460.1]. She received a land warrant for 640 acres for her uncle's service [S.S.460.1, 460.2, 460.3, 460.12]. Joseph Tann died before 1792 when his heirs received 640 acres for his84 months service in the Revolution [N.C. Archives, S.S., Land Warrants, Tennessee, fileno. 117, Micajah Thomas, Assignee of Joseph Tann (Military Warrant No. 1586), http://mars.archives.ncdcr.gov]. Ross Thomas, born about 1759, was in the 3 September 1778 list of newlevies from Hyde County who enlisted for nine months from the following March: place ofabode Hyde, born Hyde, 5'7", 19 years of age, Black Hair, Black Eyes and skin [N.C.Archives, digital collection, Troop Returns, B4F42, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/699/rec/164].He received voucher 770 for six pounds specie on 1 May 1792, being a fourth of the pay andinterest due him for military service in the Revolution [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GJ6Y].He was head of a Hyde County household of 1 "other free" in 1790 and 1 in 1800[NC:378]. Arthur Toney was born about 1764 in Dinwiddie County, Virginia. Helived there until he was ten years old when he moved to Halifax County, North Carolina. Hetook the place of his brother John Toney in the Revolutionary War in Warren County andmarched to Bacon's Bridge in South Carolina where he reenlisted. He was not involved inany battles since he was assigned to the baggage wagon. When he returned in 1782, he movedto Caswell County and made his declaration to obtain a pension in Caswell County courtfifty years later on 9 October 1832 [NARA, W.4835, M805, Roll 807, frame 582]. He was a"Mulatto" counted in the 1786 State Census for the Caswell District of CaswellCounty and head of a Caswell County household of 10 "free colored" in 1820[NC:90]. John Toney was a "Free Mulatto" added to Wood Jones' list oftithables for Amelia County on 27 November 1766 [Orders 1766-9, 24]. He enlisted in the10th Regiment of the North Carolina Continental Line. He fought at the battle of GuilfordCourthouse and "ran home and was taken and made to serve to the end of the war"[NARA, W.9859, M804, Roll 2399, frame 597 of 941; https://www.fold3.com/image/19362325]. Hewas head of a Halifax County household of 7 "other free" in 1790 [NC:62], 16 in1800 [NC:344], 11 in 1810 [NC:51], and 11 "free colored" in 1820 [NC:167]. John2 Toney received voucher no. 589 for 22 pounds specie inthe counties of Anson, Montgomery and Richmond on 4 September 1782 for military service inthe Revolution [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5N8M,Toney, John]. He was head of a household of 3 free males and 2 free females in District 5of Halifax County, North Carolina, in 1786 for the state census (called John Toney, Jr.)and was head of a Fayetteville, Cumberland County household of 5 "other free" in1790 [NC:42]. Charles Turner made a declaration in Pasquotank County court on 4 March1834 to obtain a pension for his service in the North Carolina Continental Line [NCGSJXVII:160]. He was head of a Pasquotank County household of 4 "other free" in1790 [NC:29] and 9 in 1810 [NC:933]. Bartlet Tyler complained to the Granville County court on 5 August 1778that he was forced into Revolutionary War service on the pretence that he was a vagrant[Owen, Granville County Notes, vol. V].He served in the Revolution [N.C. Archives,State Treasurer Record Group, Military Papers, Revolutionary War Army Accounts, XI:35,Folio 4, Tyler, Bartlett]. He received voucher no. 178 at Hillsboro for 9 pounds specie on10 June 1783 for military service [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-RHM5,Tyler, ___lett]. He was head of a Warren County household of 5 "other free" awhite woman 26-45 years, and a white boy under ten years of age in 1800 [NC:836] and 5"other free" and a white woman over forty-five years old in 1810 [NC:738]. Asa Tyner, husband of Keziah Chavis, was brought into GranvilleCounty court as a vagrant and "delivered to a Continental Officer and to serve as theLaw directs" on 10 November 1778 [Minutes 1773-83, 142]. He was listed among thevolunteers for nine months service as a Continental soldier from Bute County on 3September 1778: Asea Tyner, Place of Abode Bute County, born N.C., 5'8", 34 yearsof Age, Dark Fair, Dark Eyes [NCGSJ XV:109 (N.C. Archives Troop Returns,Box 4)]. Peter Valentine enlisted in the 10th North Carolina Regimenton 20 July 1778 for nine months, but died at Philadelphia Hospital according to the 23April muster roll of Lieutenant Colonel Wm L. Davidson's Company [NARA, M246,roll 79, frames 143 of 323; https://www.fold3.com/image/10200399].A military warrant was issued to his heirs for 640 acres of bounty land by a field officeraccording to the application for a survivor's pension which his nephews Daniel and Sarahmade while living in Halifax County, North Carolina [NARA, R.10,820, M805, Roll 820, frame0119; https://www.fold3.com/image/19915548].Between 1 September 1784 and 1 February 1785 C. Dixon received Peter's final pay of 41pounds for service in the North Carolina Continental Line [Clark, The State Records ofNorth Carolina, XVI:1179; XVII:255]. Daniel Valentine was the brother of Peter Valentine according to thedeclaration of Polly's children on 21 May 1835 in Halifax County, North Carolina court. Heenlisted in Captain Bradley's Company in the 10th North Carolina Regiment on 7June 1779 for 18 months, but nothing more was said of him on the rolls [Clark, TheState Records of North Carolina, XVI:1179]. A military land warrant was issued by afield officer to his heirs for 640 acres [NARA, R.10,820, M805, Roll 820, frame 0119; https://www.fold3.com/image/19915548]. Drury Walden was a Revolutionary War pensioner [Clark, The StateRecords of North Carolina, XXII:91]. He was a private and musician [NCDAR, Rosterof Soldiers from North Carolina in the American Revolution, 588]. He made adeclaration (signing) in Northampton County court to obtain pension, stating that he wasborn in Surry County, Virginia, in 1762 and was living in Bute County in 1779 when he wascalled into the service. He served 5 months in Captain Allen's Company of the 4thNorth Carolina Regiment commanded by Colonel Eaton, then 3 months in the CommissaryGeneral's Department and then as a private in Captain Kidd's North Carolina Militia as asubstitute for Edward Jackson. He marched to Augusta on his first tour and on his secondtour made gun carriages for the cannon and canteens for the soldiers [NARA, R.11014, M804,roll 2471, frame 456 of 1334; https://www.fold3.com/image/19780439].He was in the Third Company detached from the Northampton County Regiment in the War of1812 [N.C. Adjutant General, Muster Rolls of the War of 1812, 20]. He was head of aNorthampton County household of 8 other free in 1790 [NC:73], 9 in 1800 [NC:483], 12 in1810 [NC:752], 11 "free colored" in 1820 [NC:266], and 4 "freecolored" in 1830. John Walden was a taxable "Molato" in John Hutson's BladenCounty household in 1770 [Byrd, Bladen County Tax Lists, I:34]. H. Montfortreceived his final pay of 20 pounds for his service in the North Carolina Continental Line[Clark, The State Records of North Carolina, XVII:256]. He was head of aNorthampton County, North Carolina household of 7 "other free" and a slave in1790 [NC:73]. Micajah Walden was in the 15 March 1780 return of troops forNorthampton County [TR B6F11] and received voucher no. 5909 for 6 pounds specie in HalifaxDistrict for his military services to the Revolution [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GR5T,Walden, Micajah]. He was head of a Northampton County household of 5 "otherfree" in 1790. John Warburton received voucher no. 374 in Halifax District for 10pounds specie on 8 January 1782 for military service in the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5WH8,Warburton, John]. John Wharburton was head of a Bertie County household of 4 "otherfree" in 1790. Edward Weaver was head of a Hertford County, North Carolina householdof 7 "other free" in 1790 [NC:25] and 7 in Captain Moore's District in 1800. Hewas in Hertford County when he appointed an attorney to receive his final settlement forservice in the Revolution on 29 March 1791 [NCGSJ XVIII:92-3]. James Weaver received voucher no. 8299 in Halifax Districtfor 18 pounds specie on 19 June 1783 for military service in the Revolution [NorthCarolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-5HTZ,Weaver, James]. He was head of a Halifax County household of 4 "other free" in1790 [NC:63], 5 in 1800 [NC:350], 9 in 1810 [NC:54], and 10 "free colored" in1820 [NC:170]. Jesse Weaver received voucher no. 2686 for 7 pounds specie in EdentonDistrict on 29 December 1783 for military service in the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PKVC,Weaver, Jesse]. He was head of a Hertford County household of 6 "other free" in1790 [NC:26], 5 in Captain Lewis' District in 1800, 3 in 1810 [NC:102], 13 "freecolored" in 1820 [NC:182], and 6 "free colored" in 1830 [NC:404]. Samuel Webb enlisted in the Revolution from Bladen Countyfor 18 months as a substitute on 20 August 1782: 5'10", age 38, black complexion,black hair, black eyes, in Duprie's Company, occupation carpenter [N.C. Archives TroopReturns, Box 6, folder 30, http://digital.ncdcr.gov/cdm/compoundobject/collection/p16062coll26/id/1017/rec/320(accessed 6/17/2018)]. Jacob Wharton was a free "Mulatto" taxable in Bertie Countyin Martha Hinton's household in the list of Josiah Harrell in 1769 [CR 10.702.1, box 2].He enlisted in Blount's Company on 20 July 1778 for 9 months [Clark, State Records ofNorth Carolina, XVI:1188]. His heirs received military warrant no. 132 for 640 acreson 12 December 1806 [North Carolina and Tennessee, Revolutionary War Land Warrants,1783-1843, Roll 13: William Hill Warrants, 1811-1837 (Survey Orders: Nos. 1-3992) http://www.ancestry.com]. Charles Whitmore was head of an Orange County, North Carolina householdof 4 "free colored" in 1820 [NC:A:412]. He appeared in Orange County court on 25May 1836 to apply for a pension for his service in the Revolution. He stated that heentered the service in the militia of Greensville County, Virginia. He was at the timebound to one Parr and substituted for his son Thomas Parr when he was drafted. He servedin Captain Andrew Jeter's Company and Colonel James Moore's Regiment and helped guardNorfolk [NARA, S.11739, M804,Roll 2547, frame 424 of 822; https://www.fold3.com/image/28017759]. Arthur Wiggins enlisted for 18 months in Bailey's Company on 10September 1782 [Clark, The State Records of North Carolina, XVI:1192]. He appearedin Bertie County court to make a declaration for a pension for his service in theRevolution, stating that he was living in Bertie County in 1779 when he was drafted in thetown of Winton, Hertford County. He had served six months when he enlisted for 18 monthsunder Captain Bailey and served until the end of the war. He marched to Charleston, SouthCarolina, where he was taken prisoner along with Captain Bailey. He had a brother MatthewWiggins who was also in Charleston, but was then deceased [NARA, S.7952, M804, 2572, frame0377; https://www.fold3.com/image/28464276].He was head of a Bertie household of 5 "other free" in 1800 [NC:86], 4 in 1810[NC:163], and 3 "free colored" in 1820 [NC:114]. Edward Wiggins enlisted in Blount's Company on 20 July 1778 [Clark, StateRecords, XVI:1188]. He was head of a Northampton County household of 3 "otherfree" in 1800 [NC:483]. Matthew Wiggins was a "free Mulatto" taxable in the BertieCounty list of Cullen Pollock in 1769 and taxable as Matthias in the 1774 list of SamuelGranberry. He enlisted in Bailey's Company of the 10th North Carolina Regimentfor 18 months on 10 September 1782 [Clark, The State Records of North Carolina,XVI:1191]. He was called Mathias Wiggins (a Mulatto) when he married Prissey Tabert(Taborn?), 3 January 1786 Bertie County bond. Matthew was head of an EdgecombeCounty household of 4 "other free" in 1790 [NC:55]. Michael Wiggins received voucher no. 2438 for 7 pounds specie inEdenton District on 26 August 1783 for military service to the Revolution [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-G56J,Wiggen?, Michael]. He was head of a Bertie County household of 4 "other free" in1790 [NC:15]. Zachariah Winn received voucher no. 500 for 14 pounds specie in thecounties of Anson, Montgomery and Richmond on 3 September 1782 for military service in theRevolution [North Carolina Revolutionary Pay Vouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-GTYR,Winn, Zach]. He was head of an Anson County household of 1 "other free" in 1790[NC:35]. Benjamin Wilkins, a "free man of colour," appeared inEdgecombe County, North Carolina court to apply for a pension for his services in theRevolution. He stated that he enlisted with Colonel Branch in the town of Halifax in the 2ndRegiment and served in a company commanded by Captain Levi Lane. His application wasrejected [NARA, R.11545, M804, Roll 2580, frame 267 of 904; https://www.fold3.com/image/28318965]. John Wilkinson was head of a Northampton County, North Carolinahousehold of 6 "other free" in 1800 [NC:485] and 6 "free colored" inHalifax County in 1820 [NC:169]. He was in Northampton County when he gave Presly Prichardhis power of attorney to receive his final settlement certificate for his services in theRevolution [NCGSJ XVIII:99]. John Womble was a carpenter who enlisted in the 10th NorthCarolina Regiment on 1 June 1779 in Halifax County. He was captured in the siege ofCharleston and remained on parole for the remainder of the war. He married his wifeCatherine in Edgecombe County in 1798 [NARA, S.42083, M804, Roll 2624, frame 981 of 1118; https://www.fold3.com/image/28372447]. Hewas head of an Edgecombe County household of 1 "other free" in 1790 and 11"free colored" in 1820. Cubet enlisted as a drummer in Brown's Company of the 1stNorth Carolina Regiment in 1777. Mingo enlisted on 10 June 1776 and was an assistantarmourer in Dixon's Company. Negro Benjamin enlisted as a musician in Armstrong's Companyof the 2nd Regiment in 1777 and was discharged in December 1777 [Clark, TheState Records of North Carolina, XVI:1025, 1108, 1123]. Ishmael Titus was a slave belonging to Lawrence Ross who served as asubstitute for his master. He entered the service in Rowan County, North Carolina, in 1780and applied for a pension while resident in Williamstown, Berkshire County, Massachusetts,on 6 August 1833 and 15 December 1851. After the war he lived in New Rochelle, Ballstonand Troy, New York, from there moved to Bennington, Vermont and then to Williamston [NARA,R.10623, M804, roll 1293, frame 282 of 1114; https://www.fold3.com/image/18483999]. Hewas head of a Bennington household of 5 "free colored' in 1820 and a 104-year-oldBlack man in Williamston in 1850 with Lucy Titus. Negroe Peter was allowed five pounds specie for public claims by theauditors in Salisbury, Rowan County, on 7 April 1784 [North Carolina Revolutionary PayVouchers, 1779-1782, https://familysearch.org/ark:/61903/1:1:Q2WT-PCVK,Peter, Negroe].   OTHERS WHO MAY HAVE SERVED FROM NORTH CAROLINA Jacob Burke, born about 1759, a four-year-old "Free Mulatto"boy, was bound by the Chowan County court to Lydia Herron to be a sawyer in January 1764.He was twelve years old on 29 January 1771 when the court bound him to William Topping tobe a house carpenter and joiner [Minutes 1755-61, 26; 1761-6, 193; 1766-72, 605]. He mayhave been the Jacob Burk who enlisted in Stedman's Company of the 5th NorthCarolina Regiment in 1777 [Clark, State Records, XVI:1013]. He received voucherno. 419 for 26 pounds specie, being one fourth his pay, on 1 May 1792 [North CarolinaRevolutionary Pay Vouchers, 1779-1782, https://www.familysearch.org/ark:/61903/1:1:Q2WT-G4GN]. Stephen Arters enlisted for 12 months in Hall's Company of the NorthCarolina Line in 1781 and was discharged on 21 November 1782 [Clark, The State Recordsof North Carolina, XVI:1007]. Michael Santee enlisted in Bailey's Company in the North CarolinaContinental Line on 9 May 1781 and was discharged on 9 May 1782 [The State Records ofNorth Carolina, XVI:1164]. He was counted as white in Orange County, North Carolina,in 1800. John Tabo