Abstract
Tax delinquency of rural real estate has presented an increasingly serious problem since 1928, though, in fact, a gradual increase in the extent of the problem had been occurring before that year. For selected counties (towns in New England) throughout the country the area of land delinquent has nearly trebled since I928 according to tabulations and estimates by the Bureau of Agricultural Economics of the United States Department of Agriculture.1 The acreage and the amount of taxes delinquent on the levies of I928-1932 are shown by geographic divisions in the following table. These figures represent the total delinquency of rural real estate on each levy and do not distinguish between those delinquent in only one year and those repeatedly delinquent. In many cases the taxes reported delinquent were paid soon after the delinquency date.
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