Yes, Levi and Levin Walls were twins. They were both baptized on 22 May 1748 at St. George's Chapel in Indian River Hundred in Sussex Co., Delaware, and their father is listed as Thomas Walls. Their mother's name isn't listed. This information is in St. George's Chapel Baptisms, p. 21, FHL Microfilm #0441424. There have been suggestions that the parents just hadn't gotten around to baptizing them when they were first born and baptized them together, but I don't think this supposition is valid since their sister Delilah was baptized in 1747 as listed on p. 20.

Lewis Kiehn,Sacramento, California