Per Georgia's Secretary of State website -
-- poll tax was paid by men between ages 21 and 60.
Somewhere else I thought I'd read that before 1825, it was optional for men over 60 to discontinue paying poll tax.
But 1825 it became automatic to exempt those. (don't have source for that offhand -- and maybe I'm not remembering correctly)
Note also that taxes were paid in the county in which taxpayer resided. The law was changed in 1847 so after that taxes on land were paid in the county where the land was located. But I did notice that in Clarke Co., GA, tax lists for 1847-1850 did still include lands located in other counties. (maybe the taxes were collected in Clarke Co. for subsequent distribution to the other counties???)
........good luck with your research.......
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