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.
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 Family History Library microfilm 007023.
- 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; Family History Library book 975.8 R4g 1971; original edition on microfilm 006997 and microfiche 6046883).
- Additional tax lists are in An Index to Georgia Tax Digests, Five Volumes. (Spartanburg, South Carolina: The Reprint Company, 1986; Family History Library book 975.8 R42i). This includes the records for 1789 to 1817 and is fully indexed.