178 MISC. PUBLICATION 218, U. 8. DEPT. OF AGRICULTURE 
In Clatsop County, Oreg., there was in 1928 more than twice as 
much delinquency, and in Tillamook County nearly three times as 
much delinquency, in the case of nontillable land as in the case of 
tillable land. In none of the other counties was there any great 
amount of long-term delinquency. However, long-term delinquency 
was consistently greater in the nontillable or unimproved class than 
in the tillable or timber classes. Except in Tillamook and Clatsop 
Counties, there was no great amount of delinquency in the case of 
timberland. The timberland class in these two counties accounted 
for a substantial share of the delinquent area also in 1932 (73d Cong., 
ist sess., S. Doc. 12, p. 874). 
NORTH CAROLINA 
Tax delinquency in North Carolina has, up to the present time, 
been generally confined to short-term delinquency not peculiar to any 
one type of land. There is, however, one region where delinquency is 
unusually high and where there is some disposition to forfeit the land. 
It is significant that this region is characterized by forest lands, with 
a minimum of other resources. It comprises 10 counties in the 
southeastern part of the State (southeast tidewater). This area 
was originally covered with magnificent longleaf pine. There is still 
some merchantable timber in the area, and there is natural repro- 
duction. It cannot be considered a denuded area in the worst sense. 
It is, however, the region where the greatest damage has been done 
by fire and also where the closest cutting has been done. It is the 
region with the least industrial development, the poorest agricultural 
development, the sparsest population, and the highest tax rates. It 
is, therefore, not surprising that it should have the highest delinquency 
ratios. 
The portion of the tax levy advertised for the delinquent tax sale 
in 1927 and the portion sold, by regions, are given in table 62 (80, 
Rept. 1928, pp. 446-448, 467-470): 
TABLE 62.—Portions of tax levy advertised and sold, by regions, North Carolina, 
Region Advertised Sold Region Advertised Sold 
Percent Percent || ; Percent Percent 
Northeast tidewater___---_- 4.6 LoS eiedmont=-.e eae 5.9 ay 
Southeast tidewater____--_- 19.1 1333) ||(eMountains2-e. =e seeeens 14.7 8.7 
Coastabe laine 9.4 6.0 | 
In each of the three North Carolina counties in which an intensive 
study was made, the delinquency was analyzed by property classes. 
The results are summarized in table 63, in which three degrees of 
delinquency are shown: (1) Delinquent for 1927 taxes at the time of 
the observation (April or May 1930); (2) delinquent for 1928 at the 
same time; and (3) delinquent for both 1927 and 1928 at the same time. 
The figure given in each instance is the ratio of delinquent area to total 
area of each property class. As the reading was taken as of May 1, 
1930 (in Macon County, Apr. 1), the 1928 tax would have been about 
1 year delinquent and the 1927 tax about 2 years delinquent. Both 
could still be considered short-term delinquency. 
