Lincoln County was created by act of February 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, and in 1789 he was appointed Collector of the Port of Boston. The first county officers, commissioned September 15, 1796, were James Hughes, sheriff; Wm. Dowsing, clerk Inf. Court; Abner Tatom, clerk Sup. Court; Britain Lockhart, coroner; Joel Lockhart, surveyor; and John Middleton, Reg. of Probate. In 1798 John Seale became tax Col. and Edward Smith, tax Rec.