You are correct. Whiscasite (Wiscasset) is the county seat of Lincoln Co. Maine. This is an interesting list. I see several family names. Besides Samuel and Naphthali Kincaid, are Jackson, Greenleaf and Bladgon. I have Samuel and Naphthali Kincaid as brothers, BUT this is based only on newly acquired internet research. Do you have more information on this line? The source was shown as "Maine Families in 1790, Vols 1 and 6."