South Carolina Taxation

Quitrent payments (colonial land taxes) were due each year to the lords proprietor or the king. The South Carolina Department of Archives and History has quitrents, receipts, and disbursements for 1733 to 1774. The quitrent lists for 1768 have been published and indexed in Mary Bondurant Warren, Citizens and Immigrants: South Carolina, 1768 (Athens, Georgia: Heritage Papers, 1980; FHL book 975.7 N28w 1994).

The South Carolina Department of Archives and History has some tax lists for 1783 to 1799 for the low-country parishes. Lists for 1783 to 1786 were published in the South Carolina Magazine of Ancestral Research, beginning in Volume 2. (See periodicals Section of this outline.)

The South Carolina Department of Archives and History also has an excellent collection of county tax lists beginning about 1865. The Family History Library has some county tax records on film, beginning with the late 1700s in some cases.