This series contains digests which record all unimproved or wild lands on which no taxes were paid for a given tax year. Each local tax receiver was required (GA L. 1874, pp 105) to list all such lands in their district and to forward this list to the Comptroller General. The Comptroller General was then required to compile all lists into one digest recording the following: (1) county name, (2) number, (3) district, (4) section, (5) number of acres, and (6) assessed tax value. The contents of these digests were published in a capitol city newspaper ten days after the tax year closed. In some instances, the laminated newspaper lists are included in the volumes.