Rural Real Estate Tax Delinquency In 

 New Hampshire 



By H. C. GRINNELL 



During the first three and one-half months of 1934 the Bureau of Agri- 

 cultural Economics, Washington, D. C, under a Civil Works project, in 

 cooperation with the Agricultural Experiment Stations collected data rela- 

 tive to tax delinquent rural real estate and land values for the six-year period 

 from 1928 through 1933. This project was conducted under the direct 

 supervision of Eric Englund, assistant chief of that bureau. 



It is the purpose of this bulletin to present a general summary of the data 

 collected, tabulated and summarized for New Hampshire, which formed a 

 part of this nation-wide project. 



Method of Procedure 



A state supervisor was appointed to keep the field workers informed and 

 direct the office workers in the tabulation and summarization of the data. A 

 county leader and two or three assistants were appointed in each county. A 

 record was made of the advertisements and sales of farm real estate from 

 the records in the county office of the Register of Deeds. These were then 

 supplemented and completed when possible from the town books, this latter 

 work being carried on largely by the county leader. Records were obtained 

 only for rural properties of three acres or more, unplotted and lying outside 

 of a precinct or central district. Although taxes in New Hampshire are de- 

 linquent if not paid by December 1, from which date interest is generally 

 charged, the records for this project for the most part are based on those 

 delinquencies advertised and reported to the county Register of Deeds. Two 

 counties varied from this procedure. The Sullivan County reports included 

 those properties on which taxes had not been paid on the date from which 

 penakies were charged. With very few exceptions this was from December 

 1, which by statutory provision is the date from which 10 per cent interest 

 is charged on all unpaid taxes. Merrimack County reports included all prop- 

 erties on which there was any indication that the taxes had not been paid by 

 December 1, the due date, regardless of whether the local officials followed 

 the usual practice of charging interest from this date to the time of payment. 

 Thus the delinquency in these two counties appears weighty and their sum- 

 maries will be treated separately. Due to the fact that there is no set date 

 when real estate must be advertised or sold, extreme variations exist in the 

 other eight counties with respect to the length of time that had lapsed be- 



* Special recognition is due W. W. Cheever, who was State Supervisor of this pro- 

 ject during the first 11 weeks, and to the county and town officials who so courteously 

 a.'^sisted in making the information available to the field workers. Recognition is also 

 due the field and office employees who so conscientiously worked in an effort to make 

 the project a success. The writer is also indebted to representatives of the State Tax 

 Commission for valuable advice. 



