This is the tale of how AI literally showed me up regarding summarizing historic tax laws.
Genealogists in Georgia are all too aware that our early censuses are missing.1 And because of that, we need to find other ways to identify our early Georgia ancestors.
Fortunately, many early Georgia counties have tax records to make up the lack. But without context, old tax digests can be well nigh incomprehensible. For that reason, it’s vital to understand Georgia’s historic tax laws. Who was taxed? Who wasn’t? Why did my ancestor only pay 31 1/4 cents while his neighbors paid more? These are all vital clues when it comes to recreating the lives of our early ancestors.
And that brings me to what I was doing poking around in volume two of Cobb’s 1851 Georgia law digest. Though compiled and annotated in 1851, the book (which is in the public domain and available to peruse on Internet Archive) listed out the state’s original tax law from 1804.2
And wow, talk about a wall of text. (Note: This wall of text also includes some old fashioned language regarding race that we don’t use today.)
I sat about dutifully transcribing these tax amounts and attempting to sort them into some kind of list. I wish I could have told you that I thought of using AI for this task first, but you’d be wrong. And I’m not going to show you MY list because it’s ugly.
That’s when I turned to artificial intelligence.
Using AI to Summarize Historic Tax Laws
Quick AI disclaimer: As a professional writer for the past 18 years, I have mixed feelings on AI. I think it’s excellent for slicing and dicing large amounts of data. Let’s please turn that ability to good, such as testing and developing new drugs and treatments for cancer or Alzheimer’s. However, I will die on the hill that we shouldn’t use AI for creative works. And I’ll go even father and say we shouldn’t use it for our work work. There’s a magic in the actual doing of your tasks. Actually exercising your brain and making yourself write, or draw, and come to conclusions is the only way you’re going to learn these critical skills. (And yes, I get that a theoretical physicist may think the same thing about using AI to slice and dice large numbers!) I’m sure we will continue arguing until the cows come home about how to, and if we should, us AI. For now, I’m okay with using it to parse large amounts of information.
I decided to see if Claude by Anthrophic, my preferred AI service for many tasks, could summarize these tax laws faster than I could.
I did the following.
- Took a screenshot of the 1804 tax law (i.e. the dense wall of text you see above)
- I uploaded the screenshot to Claude and told it the following: “Please transcribe this document, making no changes. From there, make me a list or table that details the tax rate on each person or type of property.”
And in about 7 seconds, these were my results (everything below this point until the next header is Claude’s output):
First, here’s the transcription:
TAX.—1804. Poll—Town property—Negroes—Stock in trade—Carriages—Lawyers, &c.
On all oak and hickory lands, including islands, (cultivated or uncultivated,) above the flowing of the tide, on all rivers, from Cathead on the river Altamaha to the river St. Marys inclusive, to the marked line aforesaid, of the first quality, at two and a half mills per acre; of the second quality at one and a half mills per acre; and of the third quality, at three-quarters of a mill per acre.
On all lands on the sea islands, or lying contiguous to the seashore, usually cultivated or capable of cultivation in corn, indigo or cotton, of the first quality, at one cent and five mills per acre; of the second quality, at eight and one-half mills per acre; and of the third quality, at four mills per acre.
On all other pine lands throughout the State, at three quarters of a mill per acre.
- SEC. II. The sum of thirty-one and a quarter cents shall be levied on all free male white persons of the age of twenty-one years and upwards in this State,* and the sum of thirty-one and a quarter cents on all negroes and other slaves, under sixty years, within the limits of the same: and the sum of thirty-one and a quarter cents on every hundred dollars’ value of every lot, wharf or other lands not herein already enumerated; and on all other buildings within the limits of any town, village or borough, within the same: the sum of thirty-one and a quarter cents upon all male free negroes, mulattoes and mustizoes, from the age of twenty-one years and upwards,† over and above the taxable property they may be possessed of; and the sum of thirty-one and a quarter cents shall be levied on every hundred dollars’ value of all persons’ stock in trade, shopkeepers, and others, to be computed at prime costs, and the return to be made on oath, that the stock in trade so returned is the highest estimation of the stock in such persons’ possession at any time, not exceeding three months preceding the time appointed by this Act, for such stock in trade to be estimated and returned; the sum of one dollar on all four-wheeled carriages, [see sec. 133,] (wagons excepted;) and the sum of fifty cents on all two-wheeled carriages, [see sec. 133,] (carts and drays excepted;) the sum of four dollars on all practitioners of law or physic;‡ the sum of four dollars on all factors and brokers,§ and on all wares, liquors and merchandize, sold, bargained, or trafficked for by such factors and brokers; eighteen and three quarter cents on every hundred dollars by them sold or disposed of, to be given in upon oath;§ and the sum of fifty cents on every hundred dollars of the funded stock of the United States, to be given in by the holders thereof in like manner as stock in trade:
Here are the tax rates organized by category:
Land Taxes:
- Oak/Hickory Lands (First Quality): 2.5 mills per acre
- Oak/Hickory Lands (Second Quality): 1.5 mills per acre
- Oak/Hickory Lands (Third Quality): 0.75 mills per acre
- Sea Island Lands (First Quality): 1.5 cents per acre
- Sea Island Lands (Second Quality): 8.5 mills per acre
- Sea Island Lands (Third Quality): 4 mills per acre
- Other Pine Lands: 0.75 mills per acre
Poll and Property Taxes (31.25 cents each):
- Free male white persons (21+ years)
- Slaves under 60 years
- Male free negroes/mulattoes/mustizoes (21+ years)
- Every $100 value of town lots/wharfs
- Every $100 value of stock in trade
Other Taxes:
- Four-wheeled carriages: $1.00
- Two-wheeled carriages: $0.50
- Lawyers/Physicians: $4.00
- Factors/Brokers: $4.00 plus 18.75 cents per $100 of sales
- U.S. Funded Stock: $0.50 per $100 value
AI Test Conclusion
I’m clearly no John Henry because the machine beat the stuffings out of me. Not only did Claude’s summary make a lot more sense than my crappy one did, it even managed to transcribe the unusual characters such as the dagger (‡) typographical symbol used to indicate a footnote.
And it probably took about 30 seconds from taking the screenshot to typing the prompt to getting my result.
At first I thought Claude had faltered on the (now outdated and not to be used) racial categorization “mestizos” but it turns out now, the original law actually did spell that word with a “u” rather than an “e.”
I’m also impressed that Claude thought to break up “Land Taxes” and “Property Taxes.” As genealogists, we have to make the distinction between real and personal property, and I’m frankly astonished, and a little frightened, that Claude did that for me without my instruction.
After comparing this to my (again, so crappy) version I’ve now stuck in my Georgia locality guide. Of course, property taxes didn’t end in 1804. (Oh how we do wish, Cherokee County Tax Assessor!) So, it’s my responsibility as a genealogist to understand how tax laws changed and to apply best practices to upcoming genealogical problems.
Have you had any luck using Claude to parse difficult concepts? Or do you despise AI and think we shouldn’t use it? Either way, let me know in the comments!
- “Census Records,” Georgia Archives (https://www.georgiaarchives.org/research/census_records : accessed 4 Nov 2024.). [↩]
- Cobb, Thomas R. R., A digest of the statute laws of the state of Georgia : in force prior to the session of the General Assembly of 1851 : with explanatory notes and references, and also, with notes giving the exposition of the statutes by the Supreme Court of the state, Volume II, (Athens, GA: Christy, Kelsea & Burke, 1851), 1044. [↩]