March, 1936] Rural Real Estate Tax Delinquency in N. H. 



11 



Table 4. Index numbers of the value of tax delinquency by counties and 



year of levy, 1928 - 1932 



1928 = 100 



C ounty 1928 1929 



idknap 100 160" 



Carroll 100 187 



Cheshire 100 151 



Coos 100 119 



Grafton 100 96 



Hillsboro 100 120 



Merrimack 100 114 



Rockingham 100 99 



Strafford 100 93 



SulHvan 100 93 



All counties 100 110 



1930 



1931 



1932 



Relative Importance of Delinquency 



It has been explained previously that the information now available from 

 the schedules will not permit a method of accurately showing the relative 

 importance of tax delinquency between counties. This could best be done 

 by computing the delinquent taxes as a percentage of the total taxes levied 

 against rural real estate. As properties are not classified in the town tax 

 books, it would be a considerable task to obtain the total rural taxes levied. 

 This was not attempted in this survey. However, an attempt is made in 

 Table 5 to show in a crude way the relative importance of tax delinquency 

 for 1932 by taking those delinquent properties classified as "farm land with 

 buildings" as a per cent of the number of farms as given in the 1930 Census. 

 Although properties classed as farms in the census figures are not strictly 

 of the same category as farms used in this study, the table does indicate in 

 which counties rural tax delinquency is more significant. On this basis, 

 one-fourth of the farms in Coos County, and approximately one-fifth of 

 the farms in Belknap, Grafton and Rockingham Counties, were advertised 



Table 5. The total number of farms, number of tax delinquent farms, and the per cent 

 of farms delinquent by counties, year of levy 1932 



County 



Number 

 of farms* 



Number of 

 delinquent 



farms** 



Per cent 



of farms 



delinquent 



Belknap 



Carroll 



Cheshire 



Coos 



Grafton 



Hillsboro . . . . 

 Rockingham 

 Strafford 



Eight counties 



Merrimack . . . 

 Sullivan 



10,359 



1,735 

 1,330 



1,855 



842 

 503 



18 



49 

 38 



* As reported in the 1930 Census of Agriculture for towns included in this survey. 

 ** Represents the number of delinquent properties classified as "farm land with buildings." 



