My ancestor Larry or Lawrence Epps was b. in NC in 1782. He was listed in Capt. Polston's tax district in Lincoln co. Tenn. in 1820. The tax districts were set up to be the same as the military militia districts for the defence of the county. Do you know the details of where your William Polston come from in NC? I believe my ancestor my have been from the same area. Land data shows that a Willis Polston had land next to my ancestor.