Name: The person being taxed. In
some cases, an agent or representative paid the person's taxes for
them, often indicated by do. ("do"
is an abbreviation for "ditto", a repetition of the name
or word directly above). The initials N. P. next to some names means
Not Present.
County: The county or counties where the
taxpayer owned land. Many people owned land in several different
counties. Before 1847, land tax was paid in the county where
the landowner lived. Other taxable items, such as four wheel
carriages, stud horses or cash lent out, may also be listed here.
Males between the ages of 21-60 paid a Poll (Pole) Tax
of $0.15-3/5. This tax was levied whether or not the person
owned land.
Land Quality: Number of acres owned. Land
was rated as 1st, 2nd or 3rd quality, or Pine land.
Watercourse: Abbreviation for the waterway
nearest the land. This doesn't necessarily mean that the
river or creek bordered or ran through the property, but indicates
that the land was on the watershed of that river or creek. In some
cases, a distinction was made (BR = Broad River; WBR = Waters of
Broad River), but this distinction was not made consistantly.
See map of Madison County Rivers and
Streams and 1884 map to help determine
which river or creek the abbreviation stands for.
Slaves: Number of slaves owned.
Slaveowners were taxed $0.15-3/5 per slave.
Grantee: The person to whom the land was
originally granted by the State. This column was left blank
if the information was not known. Land that had been surveyed
for an individual was taxable even if the grant was not yet finalized;
this is indicated by "no grant" or "not granted."
N, D, S: Land lots in the counties that
were distributed through the Georgia Land Lotteries are identified
by Lot Number (N), District (D) and Section (S). These numbers
are not always filled in, probably because the taxpayer did not
have the information handy.
Adjacent: Name of an adjacent landowner.
$, 1/2, m: Amount of taxes paid:
dollars, cents, mils (1 mil = 1/10 of a cent).
Defaulters: Persons owing taxes.
Some people may have moved out of the county, but their names hadn't
been removed from the tax roll.
