Everyone from households, to  corporations, to foreign nations are declaring bankruptcy, and now some U.S. cities are looking to get into the fun. According to the Financial Times,  there were ten chapter 9 bankruptcies last year, but none were large cities. But now, with $68 million in debt service payments due this year and a total debt of $288 million, Pennsylvania’s capitol of Harrisburg is considering a chapter 9 bankruptcy. The $68 million due before December 1st this year amounts to about $1,400 per person for this city of 47,000. Other plans that have been floated include a tax hike or selling the city’s minor league baseball stadium, parks, the sewer and water systems, and parking garages. The latter of which they received and rejected a $215 million offer for a 75 year lease in 2008, but the bidder has said that the offer still stands. It’s tough to understand how this could be a difficult choice.