Georgia Taxation

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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.


  • Additional tax lists are in An Index to Georgia Tax Digests, Five Volumes. (Spartanburg, South Carolina: The Reprint Company, 1986) FHL book 975.8 R42i 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 FHL film 007023.
  • 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: