Tax delinquency of rural real estate in 192 New Hampshire towns, 1928-33

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Tax delinquency of rural real estate in 192 New Hampshire towns, 1928-33
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United States -- Bureau of Agricultural Economics. -- Division of Agricultural Finance
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U.S. Dept. of Agriculture? ( Washington, D.C.? )
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UNITED STATES DEPARnl'tT 07 AGRICULTURE
Bureau of Agricultural Economics
Division of Agricultural Finance
I DUNV "T F.
_-- "_____ "November 5, 193
S* *-

TAX DEL IQUENCY OF RURAL -REAL ESTATE Iz.2-- --
NEW HAMPSHIRE TOWNS, 1929-33 ..: 1 -)EPOSITORY

Rural rea -estate tax delinquency on the 1932 levies in 192 New
Hampshire townsi/ involved nearly 326,000 acres, an increase of 87 percent
over the acreage delinquent on the 1928 levies. During the same period the
amount of taxes delinquent increased 69 percent. Much of this delinquency
is of a chronic character. Not only did delinquent acreage increase, but
delinquency per acre also increased. At the end of 1932 the period of de-
linquency, for all properties then involved, averaged 2.5 years.

During the five years 1928-32, tax certificates, or tax liens, were
.s.old.against about 37 percent of the delinquent acreage,_2/ and tax deeds
were given for about 3 percent as many properties as were covered by these
tax. certificates. By the end of 131 more than half the acreage delinquent
on. the 1928 and later levies had been cleared and more than half the
certificates had been redeemed.

This survey was made under a Civil Works project administered by the
Bureau of Agricultural Economics, assisted by the Agricultural Experiment
Station of New Hampshire. Reports have been issued recently for all States
except California, Florida, Georgia, Illinois, Kansas, Kentucky, Maine,Minrnesota
Montana, New Jersey, North Carolina, and Virginia, and roaorts for these
States will follow as the material becomes available. See notenage 5 for a
further description of the study.
I/ The towns are widely scattered over the State and all counties are
represented. Comparisons given by counties are based entirely on such area
within the county as is covered by the tons for which data are available.
The figures given, both for the counties and for the State, understate the
amount of delinquency and exaggerate the rate of increase because in part
of the towns taxes are not considered delinquent for some months after the
due date and in the earlier years more of the delinquency was -p.id during
these months than was the case in later years.
2/ Tax sale data are available for only 190 of the 192 to-ns, whichh tends
to understate slightly the proportion of delinquent nronoerties sold. On
the other hand, the comparisons given exaggerate the Dronortion sold to
the extent that the delinquency data do not include all properties on which
the taxes were unpaid on the due date (see footnote 1).









The delinquent area in 1928 equaled 10 percent of the area in farms
in the 192 towns. The corresponding figure for 1932 was 19 percent. Com-
parison cannot be made with total area as total area figures are not avail-
able by towns. In the towns here included is located about 87 percent of
the farm area of the State. The comparison with area in farms is probably
more significant than a comparison with total area as most of the delin-
quency reported was on farm land. The area delinquent in 1932 was dis-
tributed by types as follows: 76 percent in farms, 16 percent in forest,
and 8 percent in miscellaneous types or not classified.

Relative increases in delinquency for the reporting area varied among
the counties and in any given county were not always the same for area de-
linquent andanount of taxes delinquent. The greatest percentage increase
in taxes delinquent for the period was 197 percent, in Carroll County, and
the least increase was 20 percent, in S'trafford County. The delinquency
data cover all towns in both these counties.

Payments made during the period covered by the survey cleared 57 oer-
cent of the acreage which had become delinquent on the levies of 1928 to
1931 and reduced the total delinquency of these years by 53 percent The
smaller percentage reduction fnr taxes th-n for acreage is explained by the
fact tht many of the payments made were on -roperties delinquent on only
one levy, whereas many of the properties on which the taxes remained unpaid
were delinquent on two or more levies.

About 45 percent of the properties reported delinquent during the
five years were delinquent on the 1932 levies. Of these the largest group
began with the 1928 levies, the first year covered by the study. The next
largest group bean with the 1932 levies, and the third group began with
the 1931 levies. The large number of properties appearing in 1928 indicates
the probability that many of them had been delinquent even before that year.
No consistent differences in average size appear between groups of proper-
ties showing different .eriods of delinquency.

Sales of tax certificates, or tax liens, in 190 to-ns, covered
248,233 acres compared with 664,956 Pacres which became delinquent in 192
towns.j/ The number of acres against which tax certificates were sold
annually increased 379 percent from 1928 to 1932 compared with the increase
of 87 percent in acres delinquent. At the end of the tax year 1931 the
acreage on which delinquency had not been terminated totaled 227,409 acres,
all of which was eligible for sale at any time, on 4-reeks' notice.

In 1928, 76 percent of the certificates sold were purchasedd" by
public buyers (i.e. torn, county, or State). This proportion increased
each year till in 1932 it stood at 89 percent of the total. This indi-
cates that a small and decreasing number of individuals were willing and
able to pay the delinquent taxes.

j7 Includes those carried over from years previous to 1928.









For the 5-year period, 5h percent of the properties sold were later
redeemed. The proportion redeemed from each years' sales decreased from 67
percent in 1928 to; 42 percent in 1932. There was a -reater decline in the
proportion redeemed..from private buyers than in that redeemed from public
buyers. In general, assessed values averaged higher for properties redeemed
than for those unredeemed.

The number of acres for which tax deeds were given from 1928 to 1932
equaled about 4 percent of the number against which tax certificates were
sold. The largest number of deeds given in any one year was 73, in 1933.

The situation discussed above, and shown by the following tables,
indicates a rapid increase in.rural tax delinquency. It is apparent, however,
that only a minor part of such delinquency led to dispossession of title,
despite the fact that tax certificates were sold against a large number of
properties. In many cases the taxes are paid soon after becoming delinquent.
Many of the remaining delinquencies are allowed to continue without further
action, on the assumption that they will be paid.

The following tables show summaries for 192 New Hampshire towns. The
area in farms and the number of farms for the 192 towns and for the State are
shorn in table 1. Totals are shown for the towns lying in each county.
Total delinquencies re-oorted for the 192 towns combined, on the levies of
each year 1928 to 1932, are shown in table 2. A total of the -mount of
taxes reported delinquent for all five years can be obtained from table 2 by
adding together the figures for all years, as each of these applies only to
the levy of the year shown. This crnnct be done in the case of the number
of properties, or number of acres, or the assessed values of the delinquent
properties, because any property may have been delinquent in more than one
of the years shown. Such a property would be included in -n-re than one of
the annual totals, resulting in duplication if these items wore totaled for
the period.

Figures for "new" or first-year delinquencies (that is for delin-
quencies originating, or beginning, with each tax year from 1l92 to 1932)
for the 192 tocns are shown in table 3. They represent nr-oncrties which
have not before been delinquent during the period studied. For the lq28
levies the figures in table 3 should be identical -ith those in table 2,
because 1928 is the first year covered by the study, m\nd all delinquencies
reported for that year appear here as new delinquencies. F-r the years
following 1928 the new delinquencies should be less than the total delin-
quency figures given in table 2. They shonw the ranidity --ith -hich newly
delinquent properties vere added to those already delinquent. The extent
of delinquency in years prinr to 1928 may be judged somewhat fr-m the
amounts and trends hcre shown fnr the years 1928 to 1932.

Delinquencies terminated during coch tax year from 1928 to 1931 for
the 192 towns are sh".nr in table 4. The term "delinquencies terrin-ted" is
here used to indicate tht the properties represented did nit again become
delinquent during the nerind studied. For ecr-nomy in tabulation the termi-
nation of delinquencies in 1932 has not been tabulated.








Delinquencies paid during the Deriod, classified both by year of
levy and by year within which paid, are shown for the 192 towns in table 5.
Delinquencies paid differ from delinquencies terminated in cases where Vay-
ment of the delinquency on a given year's levy did not fully clear the
property because some other year's levy was still delinquent, and in cases
where, though fully cleared, the property again became delinquent during
the period covered by the study.

Classification of delinquent rro-erties by the period, or duration,
of delinquency is shown for the 192 towns in table 6. Each figure in the
body of the table represents the number of the -roperties which first be-
came delinquent in the tax year designated on the same line at the left.
margin, and which were last delinquent in the tax year designated at the
head of the column in which the figure is shown. As noted above, for 1928
the first, or new, delinquencies are actually totals.

To facilitate comparisons between different areas in the State,
summary figures for the 192 towns are given by counties in tables 7, 8, and
9. The figures for any county represent totals for those of the 192 towns
lying within its borders. Tables 7 and 8 show by counties selected items of
the data given in tables 2 and 3 for the 192 towns combined. The number of
acres and the amount.of general taxes delinquent on each levy from 1928 to
1932, for the towns in each of the 10 counties, are shown in table 7. The
number of properties and nun'ber of acres first delinquent on each levy from
1928 to 1932, for the reporting towns in each of the 10 counties, are shown
in table 8. A part of the delinquency shown in tables 7 and 8 had been
paid prior to the time when this survey was made. The number of acres and
amount of general taxes still delinquent when the records were taken are
shown for each county in table 9.

Tax certificates sold during the years 1928 to 1933 a-nd still un-
redeemed, for 190 tons combined, are shown in table 10. They are classi-
fied by public and private buyer. Similarly table lOa shows tax certifi-
cates sold but later redeemed.

Tax deeds given during the six years from 1928 to 1933 and the acre-
age represented, classified by nultlic and private buyer are shown in
table 11.

Certain data from preceding tables are brought together in table 12,
permitting a summary view of the development nf delinquency during the
period covered. Starting with 1928, and cumulnting3 the number of new de-
linquencies minus the number of delinquencies termninqted, gives yearly
totnls in excess of the total delinquencies sho-n. The excess is recorded
in the column headed "temporarily cleared". For a wiven year this excess
represents the number nf properties which were temporarily cleared during
the year in questio-n, but were delinquent on Ft least nne earlier and one
later levy in the period covered. Owners nf these properties managed to
pay their delinquent taxes and to paFy it least one levy before it became
delinquent, but later they again fell intn arrears. Thus in each year f'r
which both items can be shown the delinquencies nPid exceeded delinquencies
terminated.









The tables show that much of the delinquency in the 192 towns was
chronic and that the delinquent acreage was increasing. Also the avera-e
period of delinquency was increasing in length. In no year from 1928 to
1932 did payment of delinquency equal in amount the delinquency on that
year's levy. The additional, or new, acreage becoming delinquent year by year
fails to account for the increase'in amount of unpaid delinquency. This is
indicated by the accumulated unpaid delinquency per acre, which at the end
of each tax year was as follows: 70 cents in 1928, $1.02 in 1929, $1.30 in
1930, $1.42 in 1931, and $1.70 in 1932. The 1928-32 increase is 143 percent.
The delinquent acreage carried over from year to year indicates that at the
end of 1932 the average period of delinquency was 2.5 yaars. This figure
would be raised somewhat if those properties first delinquent on the 1932
levy were deducted. This indicates that a substantial part of the delin-
quency in 1932 had continued year after year without payment. It is delin-
quency which threatens to become permanent, representing not slowness of
payment but a complete stopping of payment. The number of tax sales and tax
deeds indicates, however, that in relatively few cases was -orocedure carried
to the point of dispossessing the owner of title to the land.

The present report is the thirty sixth of a series of State reports
on the subject. The Bureau previously issued a brief summary of preliminary
tabulations for 1,536 counties in 31 States. Field -ork ras carried on in
more than 2,000 of the 3,071 counties in the country. The State reports
represent detailed tabulations nor beinp cnmnlsted for about 700 counties in
the 4g States. The tabulations have been made by the Bu-eau, with a grant
of funds from the Federal Emergency Belief AdministrA.tion.
The first objective of the study was to make available trustworthy
data on the amounts and trends of rural real-estate tax delinquency since
1928. The final objective will be to analyze the causes and significance
of this delinquency.
The delinquencies reported represent properties of 3 acres or mare,
unplatted Pnd lying outside nf inccrnorarited -lces. The "nroncrties" renre-
sent the "parcels" carried nn the tpx records, -nd thus the number is some-
what larger than the number of comrolete "holdings" which rere delinquent.
In some cases the holding of an individual -r cnnmnny is assessed and taxed
in more than one parcel. "Tax delinquency" as hero used indic-tes failure
to npay taxes before the date when penalty is anplicable for nonpayment. In
New Hampshire property taxes levied in any yenr are due (penalty dte) en
December 1 of the same ye-r. After December 1 the tax is subject tn an
interest charge of 10 percent per annum. The towns may sell tax certificates,
or tax liens, against all tax delinquent property after ,iving 4-r'eeks' notice.
These certificates may be -urchased by a private pprty, nr by the torn, county,
or State. If the property is not redeemed within two years frnm the date of
sale the purchaser is entitled to receive a tax deed to the -"roperty.








Table iTFarm area and number of farms, State of
New Hampshire and 192 New Hampshire towns


SNumber Area Number
County of in of
towns l/ : farms 2/ farms 21

: Number : 1,000 acres : Thousands

Belknap 11 : 105 : 0.8

Carroll : 17 : 145 : 1.0

Cheshire 23 : 161 1.1

Coos 13 : 182 : 1.0

Grafton 31 287 : 1.7

Hillsborough 28 : 238 : 2.0

Merrimack : 26 : 270 2.0

Rockingham : 19 : 100 : 1.2

Strafford 13 101 : 1.0

Sullivan 11 : 116 : 0.9

Total 192 1,705 12.7
State total 3/ : 252 ____: 1,960 14.9
iT Number of towns for which delinquency data are available.
2/ Farm area and number of farn's from the 1930 Census of AgrikeIture.
3 Includes approximately 50 towns for which delinquency data are
not available.

Table 2.-Total delinquency of rural real-estate taxes,
192-town total, by year of levy, 1928-32


Properties involved


mber Acres
rnber Number

2,102 : 174,636

2,229 : 201,876

2,730 : 228,200

3,394 : 308,110

3,627 : 325,722


Assessed
valuation
1,000 dollars:

h,oll

4,509

5,290

7,151

7,533


Amount
of taxes
delinquent


Dollars

119, 64n

139,362

162, 802

223,863

201, 725


Year
of


N,


Ni


levy


1928

1929

1930

1931

1932


N


7,533


*
*
*








Table 3.-New delinquency of rural real-estate taxes,
192-town total: first delinquent on the levy
of the year designated, 1928-32


Year Properties involved : Amount
of of taxes
of:: Assessed *o ae
levy Number Acres A seedelinquent
valuation :
Number : Number : 1,000 dollars.: Dollars

1928 1/ : 2,102 : 174,636 : 4,Ol1 : .119,6o

1929 : 1,310 : 105,921 : 2,450 714,44o0

1930 : 1,333 : 100,505 : 2,434 : 73,520

1931 1,647 : 143,017 : 3,500 : 108,076

1932 : 1,671 : 14o0,877 : 3,449 91,660

l/ The 1928 figures represent all rural properties delinquent on the
levy of that year. The carryover from previous levies is not known.


Table 4.-Terminated delinquency of rural real estate taxes,
192-town total: last delinquent on the levy of the
year designated, 1928-31

Year Properties involved Amount
of .: Assessed of taxes
levy Number Acres valuation delinquent
: Number : Number : 1,000 dollars : Dollars

1928 : 658 44: ,097 : 1,136 : 33,098

1929 : 729 : 54,823 : 1.251 : 37,933

1930 : 977 : 67,202 : 1,590 : )4,329

1931 1,603 : 130,548 : 3,137 : 97,868








Table 5.-Payment of-. del-iinuency of rural real-estate ta*ed
prior to Anril 1934,. 192-to.wn total, by year of levy
and by year of payment, levies of 1928-32

BY YEAR OF LEVY

Properties involved : Amount
Year --Assessed of taxes
:Number Acres : valuation delinquent
Year : Number : Number : 1,000 dollars : Dollars
of'
levy: : :

192S : 1,26S : 106,130 : 2,212 69,274

1929 : 1,223 : 118,550 : 2,494 81,1430

1930 1,435 : 123,266 : 2,727 : 86,361

1931 : 1,527 : 145,325 : 3.20 : 101,771

1932 1,568 : 147,41o : 3,205 83,791

BY YEAR OF PAYMENT

Year
paid: :

1928 : 129 : 1-0,987 : 240 6277

1929 1,159 : 99,330 : 2,079 65,012

1930 : 1,196 : 113388 : 2,392 78,616

1931 1,3l41 118,070 : 2,471 79,564

1932 1,533 : 135,292 ..: 3, 060 9),873

1933 : 1,510 : 148g,212 53,282 86,61g8

1935 44 :4 5,956 : 157 : 4,923
Unknown : 81 : 7,277 : 156 : 5,624

Released 1/: 24 : 2,169 : 37 : 1,120

l/ Includes those released or abated.









Talie 6.-4umber of delinquent properties,
192-town total, distributed by period
of delinquency, 1928-31 1/


Properties last delinquent
Levy first : on levy of:
delinquent .: 192 : 1929 1930. 1931
_. ._

1928 : .658 : 193 : 222 '. 234

1929 : : 536 : 146 : 182

1930 : 609 : 234

1931 953

I/ Distribution cannot be made for 1932.


Table 7.-Total delinquency of rural real-estate taxes,
192-towns, by county. and by year of levy, -1928-32


-Acreage General taxes
County / 12
192: 1929: 1930 1931: 1932 192S: 1929: 1930: 1931: 1932
/:1,000:1,000:1,000:1.000:1,000:1,000:I,000"I,000:I,00:1,000
:acres:acres:acres:acres:acres:dols.:dols.:dols.:dols. :dols.

Belknap : : 11: 11 : 18 : 17 : 5: 8: 7 12: 9
Carroll 2 : 4 : 6: 9: 9: 2: 4 : 6: 12: 6
Cheshire : : 10 :12 : 20 : 22: 6 : 10 :10 :17: 14
Coos 11 : 11 : 14 : 24 :30: 10 : 10 13 : 20 : 18
Grafton' : 36: 43 : 43: 67: 60 : 19 22 21 : 38: 26
Hillsborough: 9: 12: l14 : 28 : 26: 9 9 14 : 28: 23
Merrimack 69: 74 : 82 : 81 97 : 41 :48: 54 :50 55
Rockingham: 4 : 5: 7: 9 11: 9 7: 10 :14 18
Strafflrd : 7: 6: 5 : 16 11 : 5: : 4 : 9 6
Sullivan : 23: 26: 34 : 36: 43 : 14 17: 21: 24 27
1 202 2 3 1 1 1
-* o S
jTotal :175 202 228 308 326 :120 139 163 2214 202


l_/ S'ee table 1 for number of towns,
included.


in each


county, for uhich data are


. I






10.


Table g.-1New delinquency of ,rural real-estate taxes, 192 towns:
first delinquent on the. levy of year designated,
by county and by year of levy, 1928-32

Por+,S a A creaSe


P-en rtleskcreaze
Coun ty 1_/ : ---- ---, .. .... -:-. ..- P ..... .
1928 ; 1929 ;1930 1931 1932 : 192S; 1929; 1930: 1931 1932
:Number:Number:Num'bgr:iNu'ber:Numb6r:T 1 000: 1,000!,000!l iO00:1,000
S: : :acres: acres:acres:acres acr6s
** &
S .
Belknap : 99: .102: 69: 120: 116: 7: 8 7 : 10
Carroll 48: .66: 83: 97: 86: 2 3 4 6: 6
Cheshire : 93: 82: 95: 112.: 156: 7 7 8 : 11 : 12
Coos : 157: 72: 80: 137: 120: 11 6 7 15: 13
Grafton : 293: 183: 175: 239: 169: 36 : 20 : 19 : 33 : 24
Hillsborough: 172: 147: 160: 268: 239: 9 : 8 10 : 19 : 15
Merrimack : 794: 368: 354: 267: 413: 69 : 34 : 25 : 23 : 34
Rockingham : 76: 74: 82: 112: 108: 4 3: : 4 : 6
Strafford : 138: 67: 6q: 167: 95: 7 : 4 2: 11 : 7
Sullivan : 232: 149: 166: 128: 169: 23 : 13 : 15 : 13 :l4
S S S
*
S S
Total : 2,102: 1,310: 1,333: 1,647: 1,6711 175 : 106 : 101 : 143 : 141
ft S _S
i/ See table 1 for number of towns, in each county, for IThich data are
included.

Table 9.Unpaid delinquency of rural real-estate taxes, April 1934,
192-towns, by county and by year of levy, 192S5-32


Acreaze


General taxes


County I/ :-----------------------
S1928: 1929: 1930: 1931. 1932: 1928: 1929: 1930: 1931; 1932

: 1, 000:1 ,000:l 000:1 ,000 :1 0 o:1 000:l, 00 1,, 000 1, 00)
:acres: acres: acres: acres: acres: dol s.: dols. dols.: 'ols. i dols.


Belknap
Carroll
Cheshire
Coos
Grafton
Hillsborough:
Merrimack :
Rockingham
Strafford :
Sullivan


Total
- ----*


I/ See table 1 fo
included.
2/ Less than 500.


r number of tov


12 : 11
3 2
5 9
11 : 19
39 : 35
27 : 25
21 : 23
9 11
5 6
30 : 37


162 117E

ns, in each


3

1
4
9
7
3
9
1
13


50


5 5
: 5: 5:
: 1 : 1 :
1 1:
3 5
12 : 13 :
: 9: i)4:
: 14: s:
9: 1:

U S
15 1: :


5 S 76


county, for rnich


8: 6
3 2
S5
9 : 12
2,2 : 14
2,7 22
11 : 12
14 : 18
3 2
22 : 25


122 : 118
d.ta a re
data a re


5
1:


4
20
8
5
4
1:
19


67


7
1 :
1 :
4:
25
II
6
5
1 :
21


82


8:
2.
2
6
23
13
16
7
2
25


10o4


*









Table 10.-Tax certificates sold and s till unredeemed
April 1934, 190-town total, by tyoe of buyer
and by year of sale, 1928-33

PRIVATE BUYERS

SGeneral : Special
Year : Number Acres : taxes :assessments

: Number : Number : Dollars : Dollars

192S 25 : 2,568 : 1,726 : 0

1929 : 64 : 3,311 : 2,086 :

1930 : 63 : 4,719 2,765 6

1931 : 82 : 5,877 : 3,809 : 0

1932 : 93 : 7,037 : 5,06S : 0

1933 : 70 : 6,124 : 3,395 : 54

PUBLIC BUYERS l/


1928 : 10o6 : 5,144 5,011 : 16

1929 1S8 : 17,499 : 9,262 : 43

1930 : 244 : 21,08g4 11,777 : 114

1931 : 452 : 31,38 : 26,978 : 217

1932 : 739 : 61,7s6 : 46,224 : 346

1933 : 67 : 65,378 : 41,443 : 11

Ij Includes six certificates representing 1,202 acres and $4S1
in taxes reported as sold to public buyers but later assigned
or sold to private individuals.


11.






12a


Table lOa.-Tax certificates sold, and redeemed prior to
April 1934, 190-town total,-by type of buyer
and by year of sale, 1925-33

PRIVATE BUYERS


Year :



1928

1929

1930'

1931

1932

1933


Number :

Number

70

78

77

87

66

17


Acres

Number

5,096

5,635

4,461

7,159

6,807

946


General
taxes
Dollars

3,100

3,968

4, gg881

5,180

4,090

513


SSpecial
assessments

Dollars

S 0

0

S 0

S 0

S 0

S 0


PUBLIC BUYERS


14,445

30,754

36,672

55,057

56,395

28,387


1928

1929

1930

1931

1932

1933


199

36o

418

566

536

255


11,254

22,879

29,560

44,590

11,7 12

17,017


42

90

132

221

202

28







13.


Table 11.-Tax deeds given, 190-town total, by
tyne of buyer and by year of deed, 1928-33


S
Private buyers Public buyers
Year --Public-buyers
S Number Acres Number Acres
:* S: I


Number


1928
1929
1930
1931
1932
1933


Number

416
0
499
171
1,512
2,369


Number

0

i14
lh
7
28
53


Number

0
632
4,968
398
1,89g
4,378


Table 12.-Number of delinquent properties, tax certificates
and tax deeds, summarized from tables 2 to 11

By year of levy By calendar year
: : : Tax : Tax
Year : Newly Delin-: Dclin-: Total :Terpor-:certif-:certif- : Tax
: delin-: quency: quency: delin-: arily : cates : icates : deeds
: quent :termi-: paid : quent :cleared: sold :redeemed: given
::nated : : : 1/ : 21 : 3/
S
1928 : 2,102: 658: 1,268: 2,102: : oo0: 269 : 2
1929 : 1,310: 729: 1,223: 2,229: 525: 690: 43s 4
1930 : 1,333: 977: 1,435: 2,730: 628: 802: 95 : 17
1931 : 1,647: 1,603: 1,527: 3,39o: 63: 1,157: 653 : 16
1932 : 1,671: : 1,56S: 3,627: : 1,431: 602 : 5
1933 : : : : 1,020: 272 : 73


lf Number of properties clear for the ye
delinquent.
2/ Includes those later redeemed.
j/ Classified by yep.r within which sold.


ar in question, but leter ag in




3 1262 08929 9183 .. ..





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xml version 1.0 encoding UTF-8
REPORT xmlns http:www.fcla.edudlsmddaitss xmlns:xsi http:www.w3.org2001XMLSchema-instance xsi:schemaLocation http:www.fcla.edudlsmddaitssdaitssReport.xsd
INGEST IEID ELWUMIJ7X_N0GGI7 INGEST_TIME 2014-04-25T08:00:24Z PACKAGE AA00017393_00001
AGREEMENT_INFO ACCOUNT UF PROJECT UFDC
FILES


xml version 1.0 encoding UTF-8
REPORT xmlns http:www.fcla.edudlsmddaitss xmlns:xsi http:www.w3.org2001XMLSchema-instance xsi:schemaLocation http:www.fcla.edudlsmddaitssdaitssReport.xsd
INGEST IEID EKF0GB8UD_G0LVX0 INGEST_TIME 2014-04-22T00:10:55Z PACKAGE AA00017393_00001
AGREEMENT_INFO ACCOUNT UF PROJECT UFDC
FILES