About 1857, as Benjamin Simpson took stock of his son’s estate, he prepared a list of notes owed to Jesse Simpson. Several free people of color, all neighbors of the Simpsons, are listed among the debtors.

• “1 note against Silas Laseter for 7.17 on the mande from intrust from the date given the 1 of Febraury 1855″ — In the 1860 census of Wilson district, Wilson County: farmer Silas Lassiter, 38; wife Orpie, 34; children Sallie, 12, Mary, 11, James, 9, John, 7, Elizabeth, 5, Penina, 4, Hardy, 3, Silas, 1, and George, 2 months; and Delpha Simpson, 14.
• “1 acount against Jo Jones for 6.00″ — in the 1860 census of Wilson district, Wilson County: Joseph Jones, 40, turpentine; wife Zillah, 34; and children Milly, 17, Jesse, 10, Nathan, 8, and Frances and Lenora, 6.
• “1 acount against William Jones for 2.50″ — in the 1860 census of Oldfields district, Wilson County, either: William Jones, 35, making turpentine, and wife Mary, 37, domestic, in the household of farmer Jethro Harrison, 31, or, more likely, William Jones, 20, mulatto, farm laborer; Mahaly Jones, 17, domestic; John Locus, 10; Mary Jones, 35, domestic; John, 10, and Josiah Jones, 6; all mulatto; in the household of farmer Elizabeth Simpson, 30.

The list of “book accounts” included:

• Penne Powel — probably Penelope Taborn Powell, the wife of Calvin Powell, see below.
• Wilis Jones — in the 1860 census of Oldfields district, Wilson County: Willis Jones, 62, black, farm laborer; wife Sarah, 51, mulatto; and children Henry, 20, Alexander, 17, Noel, 16, Willis, 12, Paton, 10, Burthany, 7, Sarah, 13, and James, 10.
• Calvin Powel — In the 1860 census of Black Creek district, Wilson County: Calvin Powell, 35, teamster; wife Penelope, 30; and children Jefferson, 12, Cidney, 10,  and Calvin, 6. Next door: Dempsey Powell, 30, turpentine; wife Sallie, 28; and Susan, 9.
• Dempsy Powel — see above.
• Asbary Blackwell — in the 1860 census of Kirby’s district, Wilson County: Asberry Blackwell, 45, turpentine laborer, wife Nancy, 30, farm laborer, and children Charity, 14, Drucilla, 9, Albert, 7, Appy, 7, Zilpha, 4, Obedience, 3, and Asberry, 2 months.
• Alin Powel — in the 1870 census of Oldfields township, Wilson County: Calvin Powell, 49; William Powell, 4; and Allen Powell, 79, basket maker. [William and Allen Powell were described as white; Calvin, as mulatto.]
• Stephen Powel — in the 1860 census of Winsteads township, Nash County: 50 year-old Stephen Powell; wife Cyntha, 45; and children Gray, 21, Dollerson, 17, Queenanah, 13, Crocket, 12, Matchum, 10, and Frances, 8.
• Lige Powel Ju. — Elijah Powell Jr. Probably, in the 1860 census of Wilson district, Wilson County: John Valentine, 32, engineer, with Elijah Powell, 23, and Josiah Blackwell, 21, sawmill laborers.

North Carolina Wills and Probate Records, 1665-1998 [database on-line], ancestry.com.