These Fi Fas' (Fieri Facias) were issued by the tax collector to the sheriff or other law enforcement officers of Gilmer County for the collection of taxes from delinquent tax payers. The information indicated in these records includes the name of the tax delinquent, the amount each owes and the date.

This artificial series has been created for the purpose of collecting the miscellaneous records of the office to Tax Collector of Gilmer County.

These cash books document the names of the tax payers of Gilmer County. The information found in this journal includes (1) name of taxpayer, (2) amount of poll tax, dog tax, state tax on property, total amount of county taxes and aggregate taxes (State and County) collected from each taxpayer and (3) date of year for which tax was collected and date of payment.