Georgia Taxation

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United States  Gotoarrow.png  Georgia  Gotoarrow.png  Taxation

Taxes in Georgia were levied on free white males over 21 and slaves aged 21 to 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 FHL catalog for: