I found a Simon McPhater listed on a muster roll for North Carolina soldiers. He's listed by name on the army accounts of the North Carolina Line, no rank, no year. As I am running the McFatter Name Study, I am trying to create profiles for all the early American McFatters/McPhatters and other variations. If anyone can find any data on him in other books about North Carolina in the Revolutionary War, I'd be much obliged.
See The Colonial Records of North Carolina, Volume 17, 1899.