Source:Georgia, United States. Georgia, Property Tax Digests, 1793-1893

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This database contains tax digest books for 135 Georgia countiesfrom 1793 - 1893, making the collection a possible census substitute. The books list names of taxpayers and assessments of value for various types of property and assets, as well as indicating who owed the poll tax. As such, the records should include all men 21 and over and women who owned property. Another important feature of the digests is their inclusion of African-American freemen by name. Digests were compiled by militia district. This allows researchers to locate an ancestor by county, where other important records may be located (though these digests list taxes according to where property was owned rather than where the payee necessarily lived). The digests don’t often indicate family relationships, but they do offer details about a taxpayer and his (or her) estate.