168 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
This substantial increase in short-term delinquency is not encour- 
aging. The fact that tax-sale certificates have in the past nearly 
always been redeemed is no proof that they will continue to be. Even 
if they are eventually redeemed, the delay and uncertainty is very 
disturbing to the financial operations of a county. 
NEW HAMPSHIRE AND MAINE 
In none of the three New Hampshire towns studied was there an 
appreciable amount of delinquency. That these towns were not excep- 
tional is evidenced by the answers to a questionnaire sent out by the 
State tax commission at the request of the Governor to ascertain the 
status of collections as of September 1, 1931. At that time 162 towns, 
or 72 percent of the total, reported normal or better than normal col- 
lections. And at the end of the fiscal year, January 31, 1932, tax 
collections amounted to nearly 90 percent of the levy and were within 
2 percent of the record for the previous year (78, p. 3). 
It is reported that there is normally very little delinquency in Maine 
and that the few parcels of land that huve been sold and not redeemed 
within a year have been later restored to the original owners by a 
special act of the legislature. The State does not own any land 
obtained through the channel of delinquency, and tax delinquency in 
unorganized territory is almost negligible. 
VIRGINIA 
Reports from numerous sources give incomplete but significant 
figures on delinquency prior to the depression in a few other States. 
Local tax delinquency in Virginia counties increased steadily from 
4.87 percent of the levy in 1923 to 9.95 percent in 1929 (83, pp. 96-97). 
FLORIDA 
Less than 80 percent of the property taxes levied by the State of 
Florida in 1929 was collected without resort to sale. Land sold to the 
State (i. e., hens acquired by the State) amounted to 10.2 percent of 
the levy, errors and insolvencies to 8.8 percent, and discounts to 1.3 
percent. In 9 of the 67 counties the so-called ‘“‘land sales’”’ exceeded 
20 percent of the levy, and in 1 county the amount was 31.5 percent. 
The portion of the levy actually realized in these 9 counties ranged 
from 53.7 to 68.9 percent. This ‘record was very similar to that of the 
previous year; the land (liens) sold to the State for 1928 taxes repre- 
sented 9.4 percent of the levy, and actual collections amounted to 
exactly 80 percent. In only 2 counties, however, did land sales for 
1928 exceed 20 percent of the levy, but in 1 of these (Okeechobee) they 
accounted for 51.1 percent, and errors and insolvencies brought actual 
collections down to 37 percent (68, pp. 476-479). 
ALABAMA 
A reputed absence of delinquency in Alabama was verified in 3 
counties. A Washington County official stated that in that county 
there had been no sale of land for taxes in several years, and in Sumter 
County it was stated that only 5 or 6 parcels had been sold each year 
and that most of these were promptly redeemed. In Clarke County 
there were 64 descriptions advertised in 1930, but in 8 cases the taxes 
were paid before the sale, and 44 of the remainder were sold to private 
purchasers. The State acquired only 12 tax liens, involving taxes and 
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