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.