This project contains a city-level panel dataset of city revenue, expenses, and debt between the years 1924 and 1938, annually, derived from state archival records and the U.S. Census Bureau. All variables have been aggregated to the smallest comparable category – that is, if one state only reports “total taxes” while another splits taxes into different types, total taxes from the first and the sum from the second are reported here. Please get in touch with the principal investigator if you would like the disaggregated data (especially for Massachusetts and New York). Sample sizes vary from 519 to 819 cities per year.