Fleming Bates Smith, Baker County Tax Assessor and Collector sent State Comptroller Columbus Drew the following list of taxpayers for the county in 1877: John Alford, W. A. Alford, Anna Altman, C. H. Altman, James Altman, Jesse Altman Sr., Jesse Altman Jr., J. W. Altman, Alfred Andrews, and Mary Arnold.
Mrs. E. Barber, Francis Barton, Martin Barton, George Beasley, J. F. Beasley, Raymond Beasley, Hyram Bennett, Jesse Bennett, H. D. Berry, M. G. Berry, James N. Branning, B. R. Bryant (agent for the estate of J. J. Whitehead), Felix Bryant, Francis Bryant, David J. Brown, Hugh Brown, and W. H. Buchanan. Adolphus Burnsed, James B. Burnsed, J. M. Burnsed, and J. W. Burnsed.
R. W. Cain, G. P. Canova (agent for Anna Canova), P. B. Canova, P. B. Canova and son, William Cason, J. D. Chalker, W. M. Chesser, R. H. Copeland, W. H. Congleton, W. C. Cobb, D. S. Colby, Henry Coleman, George Combs, James Combs, Richard Combs, William Conner, Elmer Cook, John A. Cowart. M. I. Cox, John Crews, John C. Crews, Samuel Crews, Thomas Crews, and W. R. Crawford.
Braxton Davis, J. J. Davis, Mary Davis, Mary Davis, Noah Davis, Richard Davis, Zary Davis, Zary H. Davis, Elisha Dickson, Belona Dinkins, F. W. Dinkins, J. J. Dinkins (agent for M. Dinkins), Isaiah Dobson, Sarah Dobson, Sebron Dobson, F. M. Douglass, Aaron Dowling, J. D. Dowling, J. M. Dorman, John Dorman (agent for Mrs. Sedgewick), Aaron Driggers, Jonas Driggers, Jackson Dugger, Levi Dugger, W. H. Durrance, E. Dyess, and G. C. Dyess.
Ichabod Evans and Eppinger and Russell.
Archibald Gibbins (Givens), Henry Gibbins (Givens), Timothy Gibbins (Givens), William Greek, Daniel E. Green, Elizabeth A. Green (agent for minor heirs of the estate of E. Green, Sr.), J. N. Green, Jackson Green, James Green, William Green, James Griffis, and B. H. Gurganus.
W. O. Hampton and I. Harvey (agent for A. Johnson). William Harrison, I. Harvey (agent for A. Johnson). J. I. Harvey, James Harvey, Jesse W. Harvey, Richard Harvey, Sarah J. Harvey, J. R. Herndon, U. C. Herndon (agent for Rebecca Sweat), L. E. Hicks, J. G. Hinson, Lewis Hogans, and J. W. Howell.
William Jennings, Calvin Johns, David Johns, H. Johns, J. M. Johns, James L. Johns, Jesse Johns, Sarah Johns (agent for the estate of Riley Johns), Stephen Johnson, John Jones, H. W. Jordan, Robert Jordan, and Nathan Joyner
James W. Kelly.
William Lasesne (Lessesne), Walker Lewis, Henry Lowery, J. G. Long, and N. B. Long.
Isaac B. Mann (agent for the estate of D. J. Mann), John W. Mann, W. D. Mann, Moses Marion, A. L. Markey, C. B. McClenny, C. A. McDonald, J. F. B. McKinney, J. McStephenson, John S. Mikle (Mikell), J. D. Mobley, J. E. Mobley, R. G. Mobley, Lorance Monroe, James N. Mott, and L. B. L. Mott,
James Norman and R. G. Norman.
John H. Parker, Nathan Peas (Pease), Lewis Perkins, David Philips, Mrs. Julius A. Philips, Elijah Plunket, and F. J. Pons,
David Raulerson, Dickson Raulerson, E. J. Raulerson, J. M. Raulerson, Mack Raulerson, W. J. Raulerson, W. M. Raulerson, West Raulerson, H. S. Reed, Edmond Revels, Hansford Rhoden, Isham J. Rhoden, J. B. Rhoden, William N. Rhoden, Elliot E. Richardson, George A. Richardson, S. W. Richardson, William Richardson, Alfred Roberts, B. J. Roberts, B. S. Roberts, D. F. Roberts, N. E. Roberts, Nathan Roberts, S. D. Roberts (agent for William Cone [or Slone] and Company), Stephen Roberts, Warren Rountree, Rowe and Brother, D. H. Rowe, J. E. Rowe, R. L. Rowe, Alfred Ruis (Rewis), Washington Ruis (Rewis), and J. K. Russell,
D. J. Shaw, D. Sikes, Daniel Sikes, F. B. Smith, H. D. Smith, N. T. Smith, G. T. Swain, A. J. Sweat, J. A. Sweat, and Ozias Sweat.
J. P. Talioferro (Talliaferro), B. H. Tanner, W. C. Thames, W. N. Thames, J. M. Thompson (agent for Walter Turner), Jim Thompson, J. N. Thompson, T. W. Thompson, W. J. Thompson, and William Thorington (? Thornton).
Hampton Walker, Jeremiah Walker, Elias Wester, Richard White, James Wilkinson, Elias Williams, Eliza Williams, J. C. Williams, J. D. Williams, Rebecca Williams, S. N. Williams (agent for Eliza Townsend and Koskery Lands), William Williams, Stephen Williamson, J. R. Winn, John Wilson, J. D. Williams, and N. R. Woodard.
H. H. Yarborough (agent for S. F. Miller).
Added to the end of the above by Mr. Pons, but with no reason given, were the following: A. A. Allen, Stephen Andrews, J. M. Baker, John Barnett, Henry Barwick, Peter Bell, Edmond Brooks, George Brown, York Brown, W. H. Christy, W. P. Clyde, Charles Cook, John Coxe, Cone Crews, Henry Dallas, Stephen Derton [or Denton or Deaton], B. R. Dinkins, J. S. Driggs, Fargo and Weatherwax, Charles Flammer [or Hammer], Florida Land and Navigation Company, Sylvester Gould, Mrs. John Gunby, Dennis Griffin, G. Haynes, George Harris, William Harris, T. A. Hill, Henry Hogans, Martin Jackson, Mallory Jerry, William A. Johnson, Richard Kenedy [Kennedy], George Leggett, David Lock, Benjamin Mattair, Lewis Morse, Alexander Nettles, Benjamin Nettles, Richard Osteen, John Parsons, C. D. Perkins, F. J. Pons (agent for D. Daugharty), C. C. Powers, Jack Prevatt, A___ [rest of name illegible] Purvis, H. Rawls, W. Rawls, James Ritchy, Edward Rowe, John Sapp, George Sykes, Rebecca Tanner, John Tatum, G. S. Taylor (agent for the minor heirs of J. Altman), L. N. Taylor, Elihu Thompson, J. O. Thompson, T. J. Thompson, L. J. Thrift, Patrick Walker, S. S. Wester, William Wester, and C. Winch.