In the 22nd year of George II, October, 1748,[66] an act was passed covering the subject of tithables, and repealing the above noticed act of 4th Queen Anne, and 12th George II, to be in force "from and immediately after the tenth day of June, which shall be in the year of our Lord, one thousand seven hundred and fifty-one."

   This law defined tithables as "all male persons of the age of sixteen years and upwards, and all negroe, mulatto, and Indian women of the same age, except Indians tributary to this government and all wives of free negroes, mulattoes, and Indians, except as before excepted," and "excepting such only as the county court, for charitable reasons appearing to them, shall think fit to excuse."
 
 
 

1748

 [Lewis] Deloney's List

                                                                     Tithes
p 70
Wm. Bowen and
     David Bowen ..............................................  2
Wm. Bowen, Junr. ...........................................  1
[12 listings down on same page]
Robert Bowen ..................................................  1
[No Ephraim Bowen listed although he was born 12 Feb 1731 and would have turned 16 in 1747.]
 
 
 
 

1749

William Howard's List of Tithables, 1749

                                                      Tithes     Heads & Scalps
p 111
Robert Bowen .................................  1             6
William Bowen, Senr.
  Wm. Bowen, Junr.
  David Bowen ................................  3            18
[No Jesse Bowen found, but he was born 11 Mar 1734, so was still under 16 at this time. No Ephraim Bowen found although he was born 12 Feb 1731 and should have been listed if this Robert Bowen was his father.]
 
 
 

1750

List taken by William Howard

                                                                      Tithes
p 142
William Bowen, Senr.
     Jesse Bowen
     David Bowen ..............................................  3
p 143
William Bowen, Junr.........................................  1
Robert Bowen ..................................................  1

[No Ephraim Bowen found]
 
 
 

1751

List taken by Field Jefferson
                                                                   Tithes
p 170
Wm. Boing ....................................................  1
p 171
Wm. Boing
      Jesse Boing ..............................................  2

[No David or Robert or Ephraim Bowen found]
 
 
 
 

1752

List taken by Field Jefferson

                                                                    Tithes
p 195
Robert Bowen ...............................................  1

[No William or David or Jesse or Ephraim Bowen found]
 
 
 

1764

"The list of Tithables taken by Edmund Taylor in Lunenbg. County, St. James Parish, for the year, 1764."

{page 247}
                                               Tithes        Land
Robt. Bowin ..............................  1           125
Jessey Bowin .............................  1
Wm. Brown, Senr.
  Chs. Brown .............................  2
Wm. Brown, Jr. .........................  1
David Bowin ..............................  1            75
{page 248}
Jessey Bowing ............................  1            75

The 1764 tithe list is confusing. No William Bowen Sr or Jr were listed. However, a William Brown Sr and William Bowen Jr were listed - with Charles Brown listed under William Brown Sr. William Bowen Sr had deeded his land to Jesse Bowen, David Bowen, and Samuel Kirks two years before and no longer held any land, which agrees with the William Brown Sr listing. However, it's possible that William Bowen Sr had died between 1762 and 1764. There was a Charles Bowen of about the right age to have appeared on a tithe list at this time. His father has not been proven. The names Brown and Bowen have been confused in the records before. I can't prove whether that was the case here or not.
 
 

Mecklenburg Co tax records 1782-1805

Mecklenburg Co tax records 1806-1828

Mecklenburg land tax records 1782, 1787-1807, 1809-1813

Combined land records for Brunswick, Lunenburg, and Mecklenburg (patents, deeds, tithes, land tax records)