||Lincoln County was created by Act of Feb. 20, 1796 from Wilkes County. It was named for Maj. Gen. Benjamin Lincoln (1733-1810) of Hingham Mass., who held the Chief Command of the Southern Department in the Continental Army. In 1781 he became Secty. of War. In 1789 he was appointed Collector of the Port of Boston. First County Officers, commissioned Sept. 15, 1796 , were James Hughes, Sheriff; Wm. Dowsing, Clerk Inf. Court; Abner Tatom, Clerk Sup. Court; Britain Lockhart, Coroner; Joel Lockhart, Surveyor; John Middleton, Reg. of Probate. In 1798 John Seale became Tax. Col. and Edward Smith, Tax Rec.
Located on Humphrey Street at Peryman Avenue on the courthouse lawn in Lincolnton, Georgia
GHM 090-2, 1956