Shull’s Mills is located in Watauga County, North Carolina. Watauga County was created in 1849 from parts of the counties of Ashe, Caldwell, Wilkes, and Yancey. The county is currently adjacent to Ashe.
In 1897, John and Sam Phipps of Shull’s Mills in Watauga County decided to trade farms with J.A. Walters in adjoining Ashe County. Walters lived at Beaver Creek.
Evidently this John and Sam were the Samuel Phipps who was born November 1859 in North Carolina according to the 1900 census, and his father John.
That census shows Samuel as living with his parents, John and Francis (Frances) Phipps. John was born Aug 1836 in North Carolina, and his parents were born in North Carolina. He married Francis (presumably Frances) about 1858.
Their son Samuel was born November 1859 in North Carolina and was married about 1878 to Sarah Emline (Emeline). Samuel and Sarah and their children were living in the same household as his parents. That was in Jefferson Township, Ashe County.
Watauga Democrat, Boone, Watauga County, North Carolina, Thursday, 11 March 1897, p. 3, under “Local News:”
Messrs. John and Sam Phipps. of Shull’s Mills, have exchanged farms with J. A. Walters of Beaver Crreek [sic; Creek], in Ashe county, and the parties have all moved. We lose two good citizens in Mr. Phipps and son, but gain four good citizens in Mr. Walters and three sons, who are all substantial democrats and are good men in other respects.
John’s death certificate says he was born 3 August 1836 in Alleghany County, but Alleghany County wasn’t created until 1859, and then it was formed from Ashe County. His death certificate identifies his parents as Samuel Phipps and his wife Grace Doughton. Samuel was born about 1812 in North Carolina according to the 1880 census.
Samuel Phipps/Grace Doughton lived in Watauga County. Unconfirmed sources say that she was a granddaughter of the George Reeves whose daughter married the earlier Samuel Phipps (about 1763-1854) of Ashe County. The later Samuel who married Grace Doughton is buried in Byrd Cemetery in Watauga County. According to his tombstone, he lived from 1813 to 1900.