The act establishing the Lincoln County appointed commissioners
to select a convenient and central place and to erect a courthouse and prison.
In 1782 and in 1784 new commissioners were appointed, as the previously
appointed commissioners had failed to act. In 1785 Lincolnton was established
on land selected for the county seat.1
Lincoln County was named in honor of General Benjamin
Lincoln, a distinguished general of the Revolution whom George Washington
appointed to receive the sword of Cornwallis when he surrendered at Yorktown.1