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23 July 2014

Paying Property Taxes Doesn't Equate to Living

People don't always live on the real estate they own (or on which they pay taxes). Try and use other clues to make certain your ancestor lived where you think he did. This item on Rootdig makes a this point with an 1804 example.


  1. When looking at early Mississippi county tax rolls, my criteria for residence is payment of poll tax. Persons can own land in several counties, but the one where he votes is assumed to be the residence. However, when a man reached the age when he no longer had to pay the poll, it becomes more difficult to determine residence.

    1. What is a poll tax please? Thank you.