Column Headings and Abbreviations

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 consistently.  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.  Slave owners 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.

$, , 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.