Tax Delinquency in the United States

Archive Report

Growth of Problem of Tax Delinquency

Effects of Delinquency on Revenues and Expenditures

Since 1928 nearly every state in the Union has enacted legislation dealing with the problem of delinquent taxes and a number of states have completely remodeled their systems of tax delinquency laws. This legislative activity has been called forth by the unprecedented increase just before and during the depression in the amount of unpaid property taxes and by the consequent threat both to the financial stability of state and local governments and to the security of private property.

Tax delinquency is believed to have been the chief cause of the reduction of governmental revenues during the depression and thus, indirectly, the cause also of the manifold concomitants of reduced revenues—curtailment of services, salary reductions, ...

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