TRANSITIONAL-GENEALOGISTS-FORUM-L ArchivesArchiver > TRANSITIONAL-GENEALOGISTS-FORUM > 2012-04 > 1335385286
From: "Michele Lewis" <>
Subject: Re: [TGF] Help with Tax record language
Date: Wed, 25 Apr 2012 16:21:26 -0400
Since this is Jefferson County, GA (just south of me!) I was interested in
I found this...
Look on page 151 under "Defaulters" and then "Double tax substituted for
It seems that if you were in default they assessed a fourfold tax but this
law changed that to a double tax.
Here is a later book (1895) that explains it a little more plainly. Page 240
right at the top
It states that if a person did not pay on time he would be responsible for
double the amount.
[mailto:] On Behalf Of
Sent: Wednesday, April 25, 2012 3:57 PM
Subject: [TGF] Help with Tax record language
I wonder if anyone has run into this language in tax records before:
Defaulter double tax. The exact wording was "Defaulters with a double tax
belonging to the Above District, [Capt. Coward's]" from the 1811 Jefferson
county, Georgia tax digest.
I've thought of 3 things this could mean: he failed to pay taxes for two
years, he failed to pay taxes on 2 pieces of property, or paid a penalty for
not paying his tax which added up to a double tax. This man (George
Holmes) is not found in the 1805-1810 Tax digests (as a defaulter or a
payer) nor is he listed in the 1812-1820 Tax digests in either capacity.
His name reappears in the 1821 Jefferson County tax digest when "Geo.
Holms' orphans" show up under the agency of another man for a piece of
property in Early County, Georgia, drawn in the 1820 Georgia Land Lottery,
clearly a different piece of property.
The 1811 property is not listed or described, just his name,the double
defaulter language and the amount 625. Naturally I searched the entire tax
year to see if there were others in this category (there were) and to see if
any definitions were given anywhere in the Tax Digest itself (there
weren't). I've read through the two helpful articles on taxes in Helen
Leary's *North Carolina Research, Genealogy and Local History, *but they
don't specifically address defaulters. I have also searched the internet
looking for definitions of double tax, but so far found nothing helpful.
I suggest this interpretation: George Holmes owned property in Jefferson
County starting in 1810. He was assessed tax in 1811, failed to pay it and
was assessed a penalty amounting to twice his tax. He either sold it,
moved, died or left the county in 1811. Likely he died since his orphans
subsequently drew land in the 1820 Georgia Land Lottery. Unfortunately,
very few Jefferson county deeds survive to provide additional information,
and the Georgia Census records for 1810 are lost, but I plan a Courthouse
run this June. I aim to "work the courthouse" to quote Elizabeth Shown
Mills. Any thoughts on my interpretation?
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