166 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
there were 1,266,330 acres already subject to forfeiture at the time 
of the study. 
A more intensive study of tax delinquency in selected areas was 
made in cooperation with the above-mentioned agency. In Lincoln 
County the area represented by tax sales increased from 14,680 acres 
in 1921 to 129,874 acres in 1927. The sales for 1920, 1923, and 1926 
were compared in 9 selected townships outside of Lincoln County, 
and in all except 2 there was a progressive increase in the volume of 
sales. The ratio of area against which certificates were sold to total 
area is given in table 52 for each of the selected towns for each of 
the 3 years. 
TaBLE 52.—Ratio of area sold for taxes to total area, 1920, 1923, and 1926; selected 
towns, Wisconsin } 
Town 1920 1923 1926 Town 1920 | 1923 1926 
| | | Eee 
Percent | Percent| Percent | Percent | | Percent Percent 
Athelstane= sa eee 6.5 38. 7 CBE WEIL HAD JRE 17.9 50. 0 EPR 
Bartelmews: 2 taste eee 1.3 S76 Dil VE OTSC ee at ee 10. 2 20. 2 24.6 
IBAYVIC Wee ae ee 33. 9 33. 8 LSI] alae ee 40.1 28. 5 26. 2 
Henricttast ee .4 =2 4.3 | Three. Takes: e. 22825 Sabet 5.3 16. 4 18.7 
Waondskas: aaa eis eee .6 2.6 3.3 | 
1 Source of data: Computed from assessment-tax rolls in each town. 
The ratios given in table 52 represent relatively short-term delin- 
quency, the tax sale being held in June, 5 months after the first 
penalty is imposed, and the owner having at least 3 years after the 
sale in which to redeem his property (69). 
OREGON AND WASHINGTON 
A study of the trend in tax delinquency over the period 1918 to 
1928 was made in Clatsop and Tillamook Counties, Oreg., and in 
Grays Harbor and Lewis Counties, Wash. As far as possible the 
status of delinquency was obtained as of corresponding dates in 1918, 
1923,and 1928. In the case of the Washington counties, however, the 
dates used in 1928 were several weeks earlier than those used in the 
other years, hence the 1928 figures should be discounted slightly. 
A condensed tabulation of the findings is given in table 53. 
TaBLE 53.—Trend in delinquent area, 1918-28; selected counties, Oregon and 
Washington } 
: Delin- . Delin- 
Delin- ene quent Delin- Beak quent 
State, county, and eae for fone Us State, county, and sue for for 4 or 
date more ke date oF more EHO 
levy than 1 | Comsecu- levy than 1 | Comsec- 
only ise tive only Tee utive 
ova levies Y | levies 
Oregon: Washington: 
Clatsop: Acres Acres Acres Grays Harbor--_--- Acres Acres Acres 
Sept. 1, 1918__- 4, 868 1S e755 3, 816 Dec. 31, 1918__}| 28,170 20, 083 7, 048 
Sept. 1, 1923___| 12, 968 319. 288: 4, 746 Dec. 31, 1923__} 19, 210 40, 006 11, 554 
Sept. 1, 1928_._} 17,412 55, 474 34, 589 Sept. 25, 1928__} 19, 111 33, 869 13, 079 
Tillamook: Lewis: 
Sept. 1, 1918___| 24, 541 10, 303 2, 502 Dec. 31, 1918__ 6, 862 4, 732 327 
Sept. 1, 1923___| 33,.742 29, 343 7, 834 Dec. 31, 1923__| 13, 364 19, 427 3, 680 
Sept. 1, 1928___| 36, 409 69, 412 46, 217 Oct. 5, 1928__._| 22, 195 24, 430 5, 543 
1 Sources of data: From county tax rolls of 1916, 1921, and 1926 in Oregon, and 1917, 1922, and 1927 in 
W ashington—acreage real estate only. 
