Free South Carolina Online Tax Records

Another type of genealogy record that provides tremendous value is tax records. Like city directories and voting registers, they provide information for us between federal censuses. They also can go back to colonial times.

Types of Taxes

• Income tax
• Federal direct tax
• Poll or head tax
• Real property, e.g., land
• Personal property, e.g., livestock, equipment, carriages, enslaved persons
• Other, such as special levies for roads, schools, etc.

Types of Information

• Date
• Residence address; property, license, or goods; value; tax amount; possibly profession, occupation, or trade
• Name of taxpayer, usually white adult males
• Town/township/city, county, and state of residence
• Owner and/or renter of the property
• Number of white adult males in the home
• Type and value of property
• Livestock owned
• Personal property owned
• Amount of tax owed
• Profession, occupation, or trade
• Number of school-aged children
• Number of enslaved persons

Derivative information, such as birth date, death date, and date of marriage can often be estimated or determined from the presence or absence of a person in a tax list.

Good primers regarding the genealogical value of tax records and more details can be found in these articles:

• The Genealogical Benefits of Tax Records
• Using Poll Tax Records for Genealogy
• Genealogy 101: Tax Records
• Back to the Basics with Tax Records: Part 1
• Back to the Basics with Tax Records: Part 2
• Back to the Basics with Tax Records: Part 3
• United States Taxation
• The Value of Using US Tax Records in Genealogy Research

Note: Some of the links listed take you to a FamilySearch Collection of digital images. Near the bottom of the page under Film/Digital Notes is the name of each sub-collection. If there is a camera icon at the right of the name (in the Format column) then the collections’ images are browsable. If there is a camera with a key icon, it is only available at a Family History Center or affiliated library. If there is a film reel icon, then it is only available in microfilm format, not digital. To take full advantage, please make sure that you are logged in to FamilySearch. The results may be different if you are signed in, rather than not.

(Updated September 2023)

South Carolina Tax Records

Listed below are links to tax records that are available for free online for the state:

• Aiken, Tax Duplicates, 1895-1909, 1913-1916
• Anderson County, Tax Lists
• Anderson County, Tax Duplicates, 1871, 1873-1875, 1885, 1890
• Anderson County, Tax Duplicates, 1872
• Anderson District, Tax Returns, 1835-1861
• Charleston, Free Negro Capitation Books, COLLECTION Record, 1811-1860
• Charleston, State Free Negro Capitation Tax Books, Ca. 1811-1860
• Charleston, State Free Negro Capitation Tax Books, Charleston, 1811-1860
• Charleston, List of the Tax Payers for 1859
• Clarendon County, Free Negro Tax Defaulters 1800 – 1801
• Colonial Quitrent Lists
• Darlington District, Papers of the Soldiers’ Board of Relief, 1863-1864
• Early Upcountry Tax Lists
• Edgefield County, Returns of Personal Property, 1869-1870
• Fairfield County, Return of Taxable Property in the District of Fairfield for the Year 1843
• Georgetown County Tax Returns, 1824
• Horry County, Tax Returns, 1825
• Lancaster County, Tax Duplicate Books, 1868-1875, 1890
• Laurens County, Return and Valuation of Assessable Property, 1865
• Laurens County, Tax Duplicates, 1868, 1870-1875, 1890
• Lexington County, Tax Duplicates, 1868-1876
• Marlboro County, Tax Lists
• Marlboro County, Tax Execution Book, 1868
• Newberry County, Tax Lists
• Newberry County, Tax Records, 1945, 1949
• Richland County, Treasurer’s Tax Duplicate Books, Index, 1876-1881
• South Carolina, Free Negro Capitation Books, 1811-1860
• South Carolina, Genealogical Collection
• South Carolina, Internal Revenue Assessment Lists for 1864-1866
• South Carolina, Miscellaneous Tax Returns, 1927
• South Carolina, Combined Alphabetical Index, 1695-1925
• South Carolina, Individual Tax Returns, 1824
• Sumter County, Tax Evaluation Treasurers Report, District 17, 1960-1961
• Union County, Road Tax Ledger, 1872-1874
• Union County, Tax Duplicates, 1889-1890, 1892, 1910
• United States Internal Revenue Assessment Lists, 1862-1874
• Williamsburg County, Taxation of Costs Books, 1921-1923
• York County, Tax Lists
• York County, Delinquent Tax Sale Book, 1889-1938
• York County, Record Book, 1864-1868
• York County, Tax Duplicate Books, 1869-1875, 1890