Template:KY Tax IntroEdit This Page
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Taxes 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 for each county are divided by militia district. For more background information and state-wide resources see the wiki page Kentucky Taxation.
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