Jacob Winebarger (1822-1883) was born in North Carolina in 1822 to John Winebarger. According to tradition, John Winebarger was adopted by the Winebargers after his birth parents died aboard ship en route to America. They settled in Catawba County. John and his son Jacob moved to Watauga County in 1839 and built one of the finest water-powered grist mills in the area.
Jacob worked as a millwright in Meat Camp of Watauga County, North Carolina. He married Sarah Moretz (1828-1909) ca. 1850. Their children include John (1849-1930), Martha (1851-1935), Hosea (1852-1928), Frances (1855-1935), Naham (1856-1938), Caroline (1858-1864), Caleb (1860-1936), Laban (1862-1899), Jonas (1864-1946), Mary (1867-1889), Noah (1869-1948), Joshua (1871-1918), Sarah Emeline (1874-1953).
Tax receipts for Hosea Winebarger were included in the ledger. He had a son named William, who is likely the William Winebarger whose tax receipts are included in the ledger.