cession was finalized in 1802 with the Act of Cession, in which Georgia was given small pieces of land including the Orphan Strip. The act did not clarify whether the region was to be governed by North Carolina or Georgia, and it did not define state boundaries. When both North Carolina and Georgia claimed ownership of the orphan strip, a confrontation occurred and they called out armed militia to dominate in the area. Creation of Walton County After the Orphan Strip was ceded to Georgia in 1802, settlers living there became confused and wanted protection. In 1803, Georgia created Walton County for the settlers living in the region. This new county was named after George Walton, a senator and signer of the United States Declaration of Independence. Historians still debate whether Georgia created Walton County to provide order for the settlers or to compete with North Carolina, but its creation evoked serious confusion and conflict in the small Orphan Strip. Settlers with land grants from South Carolina accepted the new Georgian government and rejected North Carolina's Buncombe County government. By contrast, settlers with land grants from North Carolina rejected the Walton County government. This difference in allegiances was a minor problem at first, but when the Walton County government tried to collect taxes, the problem developed into a much larger issue. Course of the war The war reached its zenith in late 1804, when the Walton County government tried to collect taxes in the Orphan Strip. Settlers who claimed to be part of North Carolina's Buncombe County refused to pay these taxes, which resulted in multiple confrontations of Buncombe supporters. Some argue that these confrontations were, in fact, the major battles of the war at McGaha Branch and Selica Hill while others argue that the Walton War consisted of no real battles. Either way, these confrontations were usually violent, and even led to the war's only definite casualty. On December 14, 1804, John Havner was killed after being hit in the head with a musket. Havner's death led to the decision of the Buncombe County government to bring in the militia for protection, and on December 19 Major James Brittain led a detachment of 72 militiamen into the Orphan Strip. Upon their arrival, the militia arrested ten officials from Walton County and took them to Morganton, North Carolina to be tried for the murder of John Havner. All ten prisoners