The following are applications by freedmen of Liberty County for tax exemptions for their personal property. As part of the application, the freedman listed all the property they owned that would then be exempt from seizure for unpaid taxes.
According to the Georgia Archives:
Beginning in 1852, personal property in value up to $300 was exempt by law from taxes. The 1868 Constitution allowed each head of a family a $2000 exemption of real property and a $1000 exemption of personal property. The 1852 law was not repealed with the passage of the “Constitutional” exemption, so both were in force, called statutory homestead and Constitutional homestead. The personal property exemption allowed those who did not own land to exempt from taxation farm implements, livestock, household and kitchen furniture, crops and provisions, clothing, and firearms up to a certain dollar value. The exempt property could not be sold for nonpayment of taxes. The later “Constitutional” exemption applied to both real and personal property. The exemptions protected enough real and personal property to allow tax defaulters to make a living. The personal property exemption is sometimes referred to as a pony homestead.
These homestead records were found within postbellum Liberty County deed records at FamilySearch.org. Additions continue to be made to this collection as records are found.
Personal Property of Marlborough Jones (1872)
[Begin Transcript] State of Georgia, Liberty County } To the Ordinary of Said CountyThe petition of Marlborough Jones sheweth that he is the head of
Personal Property of Ben Howard (1872)
[Begin Transcript] State of Georgia, Liberty County } The following is a schedule of the personalty of Ben Howard, p.c., the head of a family
Personal Property of William LeConte (1872)
[Begin Transcript] State of Georgia, Liberty County } Schedule of personalty of William LeConte p c, the head of a family, filed in the Ordinary’s
Personal Property of Amos Harris (1872)
[Begin Transcript]Georgia, Liberty County } To the Ordinary of Liberty CountyThe petition of Amo Harris sheweth that he is the head of a family and
Personal Property of May Roberts (1872)
[Begin Transcript]Georgia, Liberty County } To the Ordinary of Liberty CountyThe petition of May Roberts, being the head of a family and in behalf of
Personal Property of Isaac Jenkins (1872)
[Begin Transcript]Georgia, Liberty County } To the Hon. the Ordinary of Liberty CountyThe petition of Isaac Jenkins being the head of a family and in
Personal Property of Prime LeConte (1872)
[Begin Transcript]Georgia, Liberty County } To the Hon. the Ordinary of Liberty CountyThe petition of Prime LeConte being the head of a family respectfully sheweth
Personal Property of Boston Polite (1872)
[Begin Transcript]Georgia, Liberty County } To the Ordinary of Liberty CountyThe petition of Boston Polite sheweth that he is the head of a family and
Personal Property of Sam Winn (1872)
[Begin Transcript]Georgia, Liberty County } To the Ordinary of said CountyThe petition of Sam Winn sheweth that he is the head of a family and
Personal Property of Morris LeConte (1872)
[Begin Transcript]Georgia, Liberty County } To the Ordinary of said CountyThe petition of Morris LeConte sheweth that he is the head of a family and
Schedule of Personal Property of Jacob Monroe
[Begin Transcript] Schedule of Personal Property of Jacob Monroe 2 head of stock cattle valued at $20.001 ox valued at $15.005 head of Turkey valued
Friday James Personal Property (1870)
Application of Friday James col’d for exemption of Personalty & Schedule of same Filed in office this 29th day of September 1870 To the ordinary
Personal Property of Peter Smith (1870)
Georgia, Liberty County } To the Honorable the Ordinary of said County The petition of Peter Smith a person of color of said State and
Property of Lafayette Delegal, 1869
State of Georgia, Liberty County } To the Honorable the Court of Ordinary for said County The petition of Lafayette DeLegal colored of Liberty County
Personal Property of Julia A. James, 1869
State of Georgia, Liberty County } To the Honorable the Court of Ordinary for Liberty County State aforesaid. The petition of Julia A. James, colored,
Personal Property of Lewis Bird, 1869
Georgia, Liberty County } Schedule of Exempted Property by the Laws of Georgia The undersigned Lewis Bird, a colored citizen of said County, would respectfully