This series consists of financial records bound in ledgers documenting the distribution of poor school funds in Georgia. Entries are not provided consistently. Alphabetical lists of counties are not identical in all the ledgers and all counties are not represented. As a matter of fact, the volumes bear little resemblance to one another. For example, in the 1839-1840 ledger, only credits were entered with very few debits indicated. An undated alphabetical list of the counties in this volume is entitled "The Number of Poor Children Reported and the Amount Due by Each County for Trustees." It is possible this undated list reflects the amount due for poor children in 1842 and 1843 as provided in a act of December 10, 1840. Even more obscure are two other county lists for distributions in 1844 and 1845, well without the indicated time sequence. One other vagary of this series is the spelling of the county names in the various lists.