Matthews, Dr. James O., Office

Taylors Bridge, Sampson County, North Carolina Listed Ref. 86000568 Building Vacant per nomination
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Why it's listed

This small frame building near Taylors Bridge served as the medical office of Dr. James Oscar Matthews (1868-1943) for more than four decades. Built about 1900, it measures only twelve feet by fifteen feet and holds two rooms joined by a connecting door. A pedimented front porch rests on two octagonal columns made from solid logs, each face carved with three rounded flutes. The nomination describes them as outstanding vernacular craftsmanship and links the building to the Greek Revival taste that lingered in rural Sampson County. Matthews studied medicine in Richmond, took over the practice of an older local doctor, and also served a term in the state senate in 1909. His father's large house nearby burned in the 1960s, leaving the office as the only structure tied to him. It is described as the finest surviving doctor's office in a county that long depended on its country physicians. The building is now vacant and used for storage.

Significance in brief: The nomination calls it the finest of the few surviving doctors' offices in Sampson County and the only remaining structure tied to one of the county's most distinguished physicians. Its two octagonal log porch columns with rounded flutes are cited as outstanding vernacular craftsmanship. The form also links the building to the practice of medicine in rural North Carolina at the turn of the century.

Machine-generated summary. This summary was generated by a language model from the official nomination document and has not been reviewed line by line by an editor. It may contain errors. Check the source document before relying on any detail. Source: nomination document (PDF) · National Archives catalog entry. NRHP reference 86000568, listed March 17, 1986. Summary generated October 2026 (model claude-sonnet-5-5, prompt v1.0-2026-10-29, confidence high).

Key facts

AddressSR 1960 S of SR 1004, Taylors Bridge
CountySampson County
ListedMarch 17, 1986
Reference number86000568
Resource typeBuilding
Period of significanceca. 1900 -- 1900
Architect / builderUnknown (built by Dr. James Oscar Matthews, per the historical background)
Architectural styleVernacular, with Greek Revival influence in the porch columns
Criteria
  • A — associated with events that made a significant contribution to history
  • C — distinctive architecture, design or construction
  • D — has yielded, or may yield, important information (archaeology)
Areas of significanceHealth/Medicine, Architecture
Level of significanceLocal
Status (as stated in the nomination)Vacant for a number of years and lately used for storage; owned and maintained by the builder's children. Side windows are boarded up.
Acreage0.9
Coordinates34.86501, -78.25293 (NPS GIS)

What listing means for this property

For an income-producing building, listing (individually or as a contributing building in a district) is the gateway to the 20% federal rehabilitation tax credit on qualified rehabilitation costs, often stackable with state credits. Work claiming the credit must follow the Secretary of the Interior's Standards and be approved in advance.

Listing does not restrict a private owner acting without federal money or permits; where federal funding or licensing is involved, Section 106 review applies.

Noted as vacant in the nomination. Nomination documents can be decades old; current status may differ. If you are considering buying an empty listed property, read the due-diligence checklist.

General information, not legal or tax advice. Rules change; confirm with your State Historic Preservation Office or a qualified adviser.

Sources and further reading

Last updated October 2026. Found an error? See the editorial policy for how to report it.