The purpose of this bulletin is two-fold: (1) To make available statistical data which summarize the problem of unpaid taxes on Iowa farm real estate for the years 1929 to 1933 inclusive;² and (2) to set forth and comment briefly upon some of the apparent economic relations that bear upon the amount, character and geographical variations in tax delinquency.

Twenty-seven percent of the farm real estate taxes payable in 1933 became delinquent. These delinquent taxes totaled more than $10,000,000. Even more serious than the current delinquency problem, however, was the accumulation of unpaid taxes of former years. These unpaid taxes are mute evidence of the recent critical economic position of Iowa agriculture.