These ledgers list every insurance firm, broker, or agent upon whom an occupation tax was levied in accordance with the General Tax Act (GA L. 1898, pp. 21). Agents paid this tax for each county in which they solicited business. This tax was not levied on Industrial or Assessment Life Insurance Companies or Agents nor was it imposed on Mutual Aid Societies or Confederate Veterans. Those exempted veterans who were insurance agents are listed alphabetically for the years 1900-1903. The following information is consistently given in this series: (1) agent's name, (2) town, (3) county, (4) day paid, (5) amount, (6) 5% expense of collection deduction, (7) amount forwarded to the Treasurer