Carroll was an early settler of the district, part of a wave of selectors who took up land in the area from the 1880s onwards, and his cottage was the nucleus of a small settlement that was to become the town of Kingaroy.

Significant pastoral expansion took place in southern Queensland commencing in 1840 when extensive tracts of land were taken up on the Darling Downs, Brisbane Valley and Logan River area in 1840 and 1841.

The result was the closer settlement of smaller selections, which consequently enabled the establishment of rural communities and created a need for service towns and public facilities.

In 1898, it was reported that Carroll was the only European living in the vicinity of the current site of Kingaroy and that he had built a hut for himself and a yard for his horses nearby.

In 1900, in anticipation of his forthcoming marriage to Bridget Pender, Carroll had the present cottage built, by a Mr Ferdinand Seng.

[1] To facilitate the transport of timber and other produce of developing agricultural industries in the district, the Kilkivan branch railway was extended to Wondai in 1903 and to the "56 mile peg" in 1904.

Daniel Carroll and Arthur Youngman (owner of Taabinga station) sold town blocks at public auction in 1903-04.

Daniel Carroll continued to be involved with the development of Kingaroy through his property interests and as a member of a variety of committees for public facilities.

[1] The detached kitchen is located at the back of the house, connected by a raised, covered walkway that has been enclosed in horizontal, corrugated iron sheeting.

Daniel Carroll's House demonstrates the principal characteristics of a small, timber residence constructed in a then remote rural district.

Key features include the simple rectilinear form of the building, steep, hipped roof, basic four-roomed plan and detached kitchen.

Daniel Carroll's House has aesthetic significance derived from its simple design, diminutive scale, cottage-like form and unrefined use of materials.