It is proposed this Matthew was the son of John McKinne d. 1804 whose will mentioned sons Matthew, David, Michael, John and daughter Sally. These same names are shown as the only heirs in the following records from Matthew's estate.

3 May 1824 - A number of executions were issued by the court against John McKinne for outstanding notes and other debts of Matthew McKinne and levied on the lands of Matthew McKinne dec'd with notice to be issued by the court to John McKinne, David McKinne, Michael McKinne and Charles and Sally his wife, heirs.

May Term 1824 - Ordered that Ezekiel Slocumb, John Cox and James Carraway be appointed a Committee to settle the estate of Matt McKinne dec'd with his adm'r John McKinne and report to next court.

It is now known if the following deeds are for the same Matthew as son of John d. 1804 but Falling Creek was the same location of John's lands.

Indenture made December 26, 1805 between Smithson and Richard Cox and Matthew McKinne all of Wayne, for $36 land in Wayne on the east side of Falling Creek adjacent to Basses corner, Richard Coxes line, Bizel's line and containing 9 acres exclusive of the land taken up by Joseph Howell by a patent bearing date 21 Jun 1746 for 100 acres the aforesaid land being part of a patent granted to Thomas Cox for 17 acres dated 21 Jul 1774. Witnesses: Jas Everett and David Bizzell. Registered: May Court 1813. Wayne County, NC Register of Deeds; Bk 10, pg 33.

Matthew McKinne Land Grant entered December 6th, 1810 for a tract of land containing 86 acres in Wayne County on the south side of Neuse River adjacent to a stake in James Bradbury's corner on the road. Wayne County, NC Register of Deeds; Bk 6, pg 438.

30 Nov 1822 - Account of Sales of Mathew McKinne dec'd property sold and inventory. Negro Mary was sold to Jno. McKinne and Negro Juda sold to David McKinne. Buyers at sale: Calvin Blackman, E. Boykin, Amos Boyt, Avery Boyt, Stephen Boyt, William Bunn, L. B. Bush, Charles Carraway, John Carraway Sen'r, Sam'l Cherry, Shadrack Daniel, Joseph Everett, William Frees, Joel Grantham, Willis Hall, Isaac Hill, Jas Hix, Thos Kannedy, Elijah Langston, Ira Langston, David McKinne, Jno McKinne, Michel McKinne, Wm McKinne, Solomon Pope, Jno Smith, Jesse Toler and Henry R Woodhouse.

Received Feb'y Court 1823