These 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 was compiled from the microfilm of the original record volumes made in 1958 at the Court of Ordinary in Louisville by the Genealogical Society of Salt Lake City, Utah.