18 



University of New Hampshire 



[Bulletin 290 



tax sales were increasing proportionately faster than tax advertisements, 

 and that a smaller percentage of notices were being discharged before sale! 

 Tax sales in the state as a whole no doubt exceeded 172,000 acres of rural 

 lands and involved nearly $135,000 in value. 



Although perhaps not yet alarming, the trends in tax advertisements and 

 sales suggest potential dangers to the welfare of rural communities, and to 

 the continuance of a property tax so burdensome on farm real estate and so 

 inelastic to this class of tax payers. 



Appendices 



Appendices A and B show respectively the number of properties, acre- 

 age, and total money values for tax advertisements, and for tax sales. The 

 reader is cautioned against misinterpreting these tables. The figures in no 

 way indicate the relative importance of delinquency or sales as between 

 counties. They show rather the trend or relative change from one year to 

 another for each county and for all counties. In each case they represent 

 only the towns included in this survey. 



Appendix A 



Tax advertisements of rural farm lands in eight New Hampshire counties 



by year of levy, 1928 - 1932. 



County 



1928 



1929 



1930 



1931 



1932 



r^elknap 103 



Carroll 53 



Cheshire 93 



Coos 208 



Grafton 405 



Hillsboro 174 



Rockingham 149 



Strafford 139 



Eight counties 1,324 



Belknap 6,948 



Carroll 2,044 



Cheshire 6,790 



Coos 17,129 



Grafton 47,346 



Hillsboro 9,310 



Rockingham 7,339 



Strafford 7,016 



Eight counties 103,922 



Belknap 5,215 



Carroll 2,258 



Cheshire 6,595 



Coos 13,439 



Grafton 25,814 



Hillsboro 8,635 



Rockingham 14,864 



Strafford 4,776 



Eight counties 81,596 



Number of properties 



145 

 89 

 116 

 197 

 451 

 210 

 204 

 112 



133 

 125 

 144 

 242 

 489 

 259 

 231 

 120 



220 

 155 

 189 

 342 

 637 

 414 

 325 

 256 



199 

 142 

 265 

 352 

 574 

 361 

 382 

 196 



1,524 



1,743 



2,538 



2,471 



Acreage for 93 per cent of properties 



11,428 



3,783 



10,172 



17,705 



56,298 



12,197 



7.956 



6,186 



11,603 



5,422 



12,854 



19.150 



57,137 



15,158 



9,552 



5,005 



18,174 

 8,431 

 20,140 

 31,973 

 85,926 

 34,766 

 13,583 

 15,650 



16,705 

 14,072 

 22.879 

 38,768 

 73,040 

 23,377 

 15,904 

 11,200 



125,725 135,881 228,643 215,945 



Value of delinquent taxes (dollars) 



8,350 



4.213 



9,933 



16,034 



24,673 



10,385 



14,767 



4,427 



7,440 



7,217 



9,273 



16,888 



34,479 



14,231 



16,475 



3,685 



12,537 

 10,912 

 16,397 

 25,136 

 51,823 

 27,076 

 23,815 

 8,787 



9,775 

 9,417 

 14,390 

 22,001 

 38,262 

 20,013 

 28,074 

 6,355 



92,782 109,688 176,483 148,287 



