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Online Resources

 * Georgia Tax Index, 1789-1799 ($)
 * Georgia, Property Tax Digests, 1793-1893 Index and images ($)
 * Images only.

Taxes in Georgia were levied on free white males over 21 and all slaves up to age 60. These persons are referred to as "polls." Tax listings, or digests, of a county generally list the taxable landowners and other polls and the amount of tax. The records in each county are divided by militia district.

Availability

 * Tax digests for ten counties are found in Ruth Blair, Tax Digests of Georgia of Various Counties 1790-1818, (1926; reprint, Vidalia, Georgia: Genealogical Reprints, 1971)


 * Additional tax lists are in An Index to Georgia Tax Digests, Five Volumes. (Spartanburg, South Carolina: The Reprint Company, 1986) This index includes the records for 1789 to 1817 and is fully indexed.


 * Tax digests for the years 1787 to 1899 for many counties are on microfilm at the Family History Library. Many originals are at the Georgia Department of Archives and History. A list of the tax digests, 1787 to 1899, is on.


 * To locate tax lists or digests for Georgia Counties, available through the Family History Library, use the Place-names Search in the FamilySearch Catalog for:


 * GEORGIA, [COUNTY] - TAXATION