When doing the US, Georgia—Tax Digests, 1787–1900 batches,
The instructions don't seem to indicate anything specific about 'names of employers' or 'names of freedmen'. It will probably be helpful in this instance to get the batch code to view the batch to better answer your question. You can view the batch code at the top of the Indexing view:
Project Name [Batch code]
Help (menu)> Share Batch
Once someone views the batch they can respond.
My best guess - if these are headings of two columns on the same row - I think just index the first heading - whichever that is. If these are two headings on separate rows - index each one.0
Shared batch information