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by Michael A. Ports (Author)
Michael Ports continues his assault on Jefferson County, Georgia, source records with this ambitious transcription of county tax lists for the years 1796, 1799, 1801, 1802, and 1803. As anyone familiar with Georgia genealogy will recall, surviving Georgia tax digests are a significant genealogical resource, especially prior to 1820, a period in which virtually no federal census schedules exist for the state. During this census hiatus, every free Georgia man, from 21 to 60 years of age, was subject to the poll tax. All property owners, regardless of age or sex, were taxed for each of their slaves and all of their land and improvements. Moreover, taxes were levied on specific professions, such as doctors and lawyers, carriages, billiard tables, and stock-in-trade. Mr. Ports' transcription, arranged chronologically and thereunder by the various Jefferson County militia districts where taxpayers resided.
