At an Inferior Court of pleas and Quarter Sessions Begun and held for the County aforesaid at the Court House in Salisbury on the Third Tuesday in October in the Eighth year of our Reign Anno Dom 1768

Frances Lock Esquire late Sheriff of County of Rowan came into open court five justices being present to wit Alexander Osborn John Brandon Matthew Lock William Spurgen and William Mellican Esqrs and made oath that as sheriff for the year 1766 he hath only collected one thousand taxables from the persons mentioned in the list of taxables for the year aforesaid and also made oath that the remaining number of two thousand and forty two taxables mentioned in the said List he used particular Endeavours to collect the said tax from but was violently opposed in the execution of his said office particularly by those who had lately styled themselves Regulators by which means he declares he is rendered incapable of making a further settlement. He further declares on oath that he hath collected and rendered fifty supernumerary Taxes for that year aforesaid