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 ten counties are found in Ruth Blair, Tax Digests of Georgia of Various Counties 1790-1818, (1926; reprint, Vidalia, Georgia: Genealogical Reprints, 1971) FHL film 006997, fiche 6046883, book 975.8 R4g 1971
- 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:
- GEORGIA, [COUNTY] - TAXATION