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TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME
COMPILED FROM THE RETURNS FOR 1918
U N D E R

T H E D I R E C T I O N

O F

T H E

COMMISSIONER OF INTERNAL REVENUE




WASHINGTON
GOVERNMENT PRINTING OFFICE
1921




ADDITIONAL COPIES
OF THIS PUBLICATION MAY BE PROCURED FROM
THE SUPERINTENDENT OF DOCUMENTS
GOVERNMENT PRINTING OFFICE
WASHINGTON, D. C.
AT

15 CENTS PER COPY
V

CON T E N TS
Page.
OFFICIAL TRANSMITTAL
PERSONAL INCOME-TAX RETURNS

5
5

Text tables—
Simple and cumulative distribution of personal returns, by income
classes, calendar year 1918. .
Distribution of personal returns by States and Territories, calendar
year 1918
Classification by sex and family relationship
Text table—Distribution of personal returns, by sex and family rela
tionship, calendar year 1918
Income exempt from normal tax
Text table—Net income exem )t from and amount subject to normal
tax, personal returns, calendar year 1918
Service, business, and property as e ources of income
Text table—Distribution by sources, personal income, calendar year
1918
Income from service, business, and property by income classes
Text tablesDistribution of personal income from service, business, and property, by income classes, calendar year 1918
Distribution of personal income by sources and by income classes,
showing the proportionate amount from each source, expressed
in percentages, calendar year 1918
Income from business
Text table—Income reported fr< mi business pursuits, calendar year 1918.
PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS

6
7
8
8
8
8
8
9
9
9
10
10
11
11

Text table—Returns of partnerships and personal service corporations,
calendar year 1918
CORPORATION INCOME-TAX RETURNS

11
12

Corporation income distributed by industrial groups
13
Text table—Distribution of corporation income by industrial groups,
and into those reporting net income and those reporting no net income, calendar year 1918
"J 3-14
Income and deductions
15
Text tablesDistribution of corporation inc Dine by industrial groups and by nature
of deductions, calendar year 1918
15-16
Corporation income and deductions by industrial groups, showing
amounts returned exprei- sed in percentages, calendar year 1918..
17
Income on Federal obligations not exempt from tax
17
Income wholly exempt from tax
17
Corporation returns distributed by income classes
18
Text table—Corporation returns distributed by income classes, calendar year 1918.
18
INCOME RETURNS BY STATES

18

Combined personal and corporation income and tax
Text table—Personal and corporation income and tax by States and
Territories, calendar year 1918
PROGRESS OF INCOME TAXATION

19
20

Text tablesPersonal returns, number filed for calendar years 1918, 1917, and 1916,
by income classes
Personal returns, net income reported for calendar years 1918, 1917,
and 1916, by income classes
Personal returns, tax yield for calendar years 1918, 1917, and 1916,
by income classes.
Personal returns, average tax and average rate of tax per individual,
calendar years 1918, 1917, and 1916, by income classes




18

3

20
20
21
21

4

CONTENTS.

PROGRESS OF INCOME TAXATION—Continued.

Text tables—Continued.
Page.
Personal returns, number filed for calendar years 1918, 1917, and
1916, by States and Territories
22
Personal returns, net income reported for calendar years 1918, 1917,
and 1916, by States and Territories
23
Personal returns, tax yield for calendar years 1918, 1917, and 1916,
by States and Territories
24
Personal returns, income by sources for calendar years 1918, 1917,
and 1916
25
Corporation returns, number filed for calendar years 1918, 1917, and
1916, by States and Territories
^
26
Corporation returns, net income reported for calendar years 1918, 1917,
and 1916, by States and Territories
27
Corporation returns, tax yield for calendar years 1918, 1917, and 1916,
by States and Territories
28
SUMMARY OF INCOME REPORTED BY YEARS

28-30

BASIC TABLES.
PERSONAL INCOME TABLES—Nos.

1-9—

Distribution of income by States—
1. For the United States
32-33
Distribution by income classes—
2. For the United States
34-35
Simple and cumulative distribution by income classes—
3. For the United States
36-37
Sex and family relationship—Distribution by States—
4. For the United States
38-39
Sex and family relationship—Distribution by income classes—
5. For the United States
40-41
Distribution of income by sources and by States—
6. For the United States
42-43
Distribution of income by sources and by income classes—
7. For the United States
44-45
Distribution by income classes—
8. By States and Territories
46-80
Number of returns by income classes and by States and Territories, calendar
years 1918, 1917, and 1916—
9. For the United States
81-89
CORPORATION INCOME TABLES—Nos. 10-13

Distribution by States—
10. For the United States
Distribution by industries—
11. For the United States
Distribution by income classes—
12. By industrial groups
Distribution by industrial groups—
13. By States and Territories




92-93
94-101
102-112
113-150

(HAM 5H0WHK IT INCOME

aAS5E5JHE NVMSE1'OFttJLSONAL INCOME-TAX UTV1N5

FILED

mm

CALENIAt YEAR. EMIEI

18

mtmti.:

THOUSAMDS.

(1

T s 8 S ? S 8 S 8 8 | 2 g g f 8 S § 8 I 8 2 | | . | | | g | | | 2 8 8 ? g 8 g 8 | 8 2 8 § | 8 8 $ 8 8 | 2 8 8 | | | § . | |!

% S5S S:((;! I ? 1 1 1 S

$ i.»oo io$ z.000
riHHH|||HB|lllilHi^rilBHHIilHHlB^H^^AA^AA^^Hil^M^^^^^MM^^^i^^^^Hrti
2,000 * 3,ooo WiHi^Bi^^^H^P^KflH^^^l^^^HHHHMHaHBHiH^^^^^^^^^HBimHHHBHBi
3,000 - 4,000 DHqp^HE^HV^^PV^^P^^^^V^^VmilimPHH^^^^H^^^^^^HHBMBMMfli M
4.000 " 5.000 ^gg^gggggglg^g^iif^p^^^^^^^^^^lj^"1 1 1 I I I 1 1:1 1 1 1 1 1 1 1 1 1 1

WSKMmKMKr

5
,000 -. 6,000
4,000 - 7,000

| W M B i i

7,000 *

HfiiU^

s.ooo

"Ml

• • • • • • • • • • •

TAIL! SM0WIR6 H T M 1WMIII, OP K&S6NAL IHCOMt-TAX M T U M J
HUM 90% TNI CAL1NIAI. TIAfc. IM»I» »f(m»Et. SI, If IS.
• I S T R I I V m 6T HK6MI CLASSES-

•,ooo - t,ooo .ppHHP"

»,ooo »
10,000 -

10,000
11,000

I^JPI
Hill

W^^^ '

I I OOO

I I IAO

12,000 "
13.000 »

13,000
14,000

14,000 15,000 -

IS.000
20,000

INCOME CLA5J15
~ 1,000
3,000
4,000
5,000
6.000
7,000
6,000
9,000

F

p| | |
• • • •

20,000 -

25.000

30,000
40,000

40,000 50,000 -

50.000 j j j
60,000 1

Alt OAA

TO IIAO

1

* 80,000
- 40,000
- 100,000
- 150,000
" 200,000

[

70,000
50.000
fO.000
100,000
150.000

••

U p '

S.OOO
4,000

>
•

6,000
7,000.
8,000.
9,000
10,000.

•

12,000

|

15,000
20,000
25,000
30,000

•
•

1

•
>

50,000
70,000
80,000
90,000
100,000

•

7O,ooa
60,000
«o,aaa
100,000
ico.ooa

•

3OOOOO
400,000
sootooa

200,000
i

300,000

300,000

%000,OCO AND OVF*.

400,000

-

500,000

500.000

-

754000

750,000

- 1,000,000

1,000,000

* 1,500.000

1,500.000

-2,000,000

2.000.000

-3.000,000

5,000.000

"4,000,000

4,000.000

-5,090,000

•

I

247
260
122
IS?

7SOtOOO

•

1,000,000
1,500,000
?,ooo,ooo
3,000,000
4,000,000

if
II
4.
»,425.II4

TOTAL
RECAPITULATION
JOINT MTUfcNS Of HUStmS AN» WIVES,WITH OIL
WITHOUT »irtNPCRT CHILI1IN, WCLV0UI6 NVS6AM»f
WHOSE Wlve5,TBOW«M LIVM6 WITH THM, Hit*
H9MLHL fcrrvui;
WIVES MAKM6 StMkATt ftnW&Mf FUM MUftAMB}
SlMCLt HIM, HEAD5 OF FAMILIC)
SIN«LE WOHENtHCAK OF FAMILItf
SmtLEMEN.ALLOTNIft.
SM6L2 WOMEN,ALL OIMU.
TOTAL

£,559,057
35,94£
29«,902
82,151
1,195,301
255,661
<

1

5,000,000 ANO OVER.
<

1 1

1

18J' "—21. ( T ofecepage 5.)

i

iSi§§§3
THOUSANDS.




-

4OI

-

300,000 -

16.371
_ 13.202
10,882
9.113
JO 227
16,350
0.206
11,687
6,449
3,720
2.441
— 1.691
I ltd
9342.356

14, OOO
15, OOO
20,000
25,000.
30,000.
•40,000.

500,000
750,000
1,000,000
1,500,000
2,000,000
3,000,000

400,000

. 79.152
5 1,561
5.117
2 7,152

IS.AOO

9M% AAA m >CO Ofill
250,000

HUMBIt Of UTU/tNS
,516,958
.496,876
610.095
522.241

•
•

11,000
15,000

—i

25,000 30,000 -

\TT

o o

< o •I

°^
» a !•

STATISTICS OF INCOME, CALENDAR YEAR 1918.
TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C, December 23, 1920.
Hon.

DAVID F. HOUSTON,

Secretary of the Terasury.
SIR: I have the honor to transmit herewith the following statistical
report of economic data compiled from the returns of net income
(individual, corporation, and partnership) filed for the calendar year
ended December 31, 1918.
PERSONAL INCOME-TAX RETURNS.
The number of personal returns filed as of the calendar year ended
December 31, 1918, was 4,425,114. The total amount of net income
reported by these returns was $15, 924,639,355, and the tax (normal
tax and surtax) amounted to $1,127,721,835. The average amount
of tax per individual was $254.85, and the average tax rate 7.08 per
cent. As compared with 1917, the above figures show a growth of
952,224 in the number of returns filed, and an increase in the total
net income reported amounting to $2,272,256,148, likewise an
increase of $436,228,881 in the total tax.
The following table shows, by income classes, the distribution of
the personal returns, giving the number of returns filed, the amount
of net income, and the tax yield; also cumulative totals and relative
percentages.
The distribution of the returns reporting net income not in excess
of $5,000 was based on a comprehensive study and analysis of the
data obtained from a sufficient number of such returns filed in each
collection district to have constituted a fair average sample of the
total.




6

STATISTICS OF INCOME.

Simple

and cumulative

distribution

of personal returns,
year 1918.
[Extract from Table 3.]

by income classes, calenda

Returns.
Income classes.

Total

Cumulative percentages.

the Under
Per cent Over the class Under the class Over
class the class
below.
above.
of total.
below. above.

Number in
each class.
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $150,000
$150,000 t o $300,000
$300,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 a n d over

Cumulative distribution.

Simple distribution.

1,516,938
1,496,878
932,336
319,356
116,569
28,542
9,996
2,358
1,514
382
178
67

4,425,114
2,908,176
1,411,298
478,962
159,606
43,037
14,495
4,499
2,141
627
245
67

34.28
33.83
21.06
7.22
2.63
.65
.23
.05
.035
.009
.004
.002

4,425,114

1,516,938
3,013,816
3,946,152
4,265,508
4,382,077
4,410,619
4,420,615
4,422,973
4,424,487
4,424,869
4,425,047
4,425,114

100.00
65.72
31.89
10.83
3.61
.98
.33
.10
.05
.015
.006
.002

34.28
68.11
89.17
96.39
99.02
99.67
99.90
99.95
99.985
99.994
99.998
100.OCO

100.00

Net income.
Income classes.

Simple distribution.

Total

Cumulative percentages.

the
Per cent Over the class Under the class Over
class
of total.
above.
below.
below.

Amount in
each class.
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $150,000
$150,000 t o 1300,000
$300,000 t o $500,000
8500,000 t o $1,000,000
$1,000,000 a n d over

Cumulative distribution.

14.02 $15,924,639,355
22.78 13,692,284,778
22.20 10,065,459,940
6,530,240,938
13.47
4,384,550,922
10.90
2,648,002,872
6.14
1,669,960,162
4.27
990,239,425
1.78
706,132,685
1.92
401,107,868
.91
256,562,440
.75
137,486,892
.86

$2,232,354,577
3,626,824,833
3,535,219,007
2,145,690,016
1,736,548,050
978,042,710
679,720,737
284,106,740
305,024,817
144,545,428
119,075,548
137.486,892

$2,232,354,577
5,859,179,410
9,394,398,417
11,540,088,433
13,276,636,483
14,254,679,193
14,934,399,930
15,218,506,670
15,523,531,487
15,668,076,915
15,787,152,4G3
15,924,639,355

100.00
85.98
63-20
41.00
27.53
16-63
10.49
6.22
4.44
2.52
1.61
.86

Under
t h e class
above.
14.02
36.80
59.00
72.47
83.37
89-51
Q3.78
95-56
97.48
98.39
99.14
100.00

100.00

| 15,924,089,355
!

Tax (normal tax and surtax).
Simple distribution.
Income classes.

Cumulative distribution.

Cumulative percentages.

the Under
Amount in each Per cent Over the class Under the class Over
class the class
below.
above.
class.
of total.
below. above.
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
^5,000 to $10,000
$10,000 to $25,000
$25,000 to $50,000
$50,000 to $100,000
$100,000 to $150,000
$150,000 to $300,000
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 and over

Total




$26,481,602
35,415,344
82,928,720
93,057,963
142,448,679
130,240,648
147,428,655
95,680,064
136,155,916
79,164,847
69,834,148
88,885,249

2.35
3.14
7.35
8.25
12.63
11.55
13.07
8.48
12.07
7.03
6.19
7.89

1,127,721,835

100.00

$1,127 721,835
1,101 240,233
1,065 824,889
982 896,169
889, 838,206
747 389,527
617 148,879
469 720,224
374, 040,160
237 884,244
158 719,397
88 885,249

$26,481,602
61,896,946
144,825,666
237,883,629
380,332,308
510,572,956
658,001,611
753,681,675
889,837,591
969,002,438
1,038,836,586
1,127,721,835

100.00
97.65
94.51
87.16
78.91
66.28
54-73
41.66
33.18
21.11
14.08
7.89

2.35
5.49
12.84
21.09
33.72
45.27
58.34
66.82
78.89
85.92
92.11
100.00

STATISTICS OF INCOME.

7

The distribution of the personal returns by States and Territories
is exhibited in the following table, in which are shown, for each State,
the number of returns filed, the amount of net income, and the tax
yield; also relative percentages.
Distribution

of personal returns, by States and Territories, calendar year 1918.

States and Territories.

Alabama.
Alaska
....
Arizona
Arkansas.. .
California
Colorado. .
Connecticut
Delaware
.
District of Columbia
Florida.. .
Georgia
Hawaii..
Idaho
Illinois
Indiana... .
Iowa.
Kansas
Kentucky . . .
Louisiana..
Maine
Maryland
Massachusetts
Michigan...
Minnesota
Mississippi.
.
Missouri
Montana
Nebraska..
Nevada
New Hampshire
New Jersey..
New Mexico...
New Y o r k . . .
North Carolina. .
North Dakota
Ohio
Oklahoma
Oregon...
Pennsylvania
Rhode Island
South Carolina.
South Dakota
Tennessee..
Texas
Utah...
Vermont.
Virginia
Washington
West Virginia.. .
Wisconsin
Wyoming
Nonresident aliens and citizens
residing abroad
Total




Number
Per cent.
of returns.
38,988
7,606
13,701
20,612
206,471
54,160
86,489
10,239
43,776
19,102
39,073
4,242
19,249
366,918
104,581
118,933
64,794
47,098
33,432
25,104
87,085
209,786
135,349
84,515
19,949
110,890
34,464
96,049
7,097
|17 317
185,706
13,084
559,753
21,738
29 120
306,918
46 818
34,592
518,729
32,921
20 239
45,505
38,232
114,500
18,517
9 965
51,207
95,422
48,876
94,704
7,821

0.88
.17
.31
.47

4.671.22
1.95
.23

.99
.43
.88
.10
.44

8.29
2.36
2.69
1.46
1.06
.76
.57

1.97
4.74
3.06
1.91
.45

2.50
.78

2.17
.16
.39

4.20
.30

12.65
.49
66

6.94
1 05
.78

11.72
.74
.46
1.03
.86
2.59
.42
.23

1.16
2.16
1.10
2.14
.18

Total net
income.
$121,250,953
15,434,987
41,579,450
76,354,037
701,850,380
159,487,951
295,617,840
48,358,031
138,966,315
63,681,401
148,366,439
20,054,940
55,954,296
1,256,309,485
325,549,440
450,267,585
218,524,054
166,350,127
137,261,983
84,033,212
303,421,092
868,460,461
415,313,164
291,074,629
70,323,185
409,013,021
90,091,830
306,053,565
17,826,669
56,889,284
653,112,589
36,591,416
2,719,713,784
89,748,811
89,586,415
993,314,432
163,678,297
111,601,050
1,770,848,133
129,630,322
73,855,345
151,725,486
139,173,691
392,975,557
52,454,404
34,063,265
173,104,495
266,096,746
156,557,747
290,199,685
26,413,937

Per cent.

0.76
.10
.26
.48

4.42
1.00
1.86
.30

.87
.40
.93
.13
.35

7.89
2.04
2.83
1.37
1.04
.86
.53

1.91
5.46
2.61
1.83
.44

2.57
.57

1.92
.11
.36

4.10
.23

17.08
.56
.56

6.24
1.03
.70
11.12
.81
.46
.95
.87
2.47
.33
21

1.09
1.67
.98
1.82
.17

Total tax.
$4,431,563
316,859
1,724,116
3,269,477
36,070,926
5,844,925
17,690,343
7,158,522
8,669,100
2,367,463
7,077,184
1,857,352
1,493,518
84,560,642
11,456,898
15,928,158
7,880,244
7,918,960
9,353,518
4,263,003
20,415,237
81,307,340
22,336,385
15,262,760
3,542,849
20,716,692
3,012,902
9,373,582
412,342
2,827,724
43,109,648
989,825
354,263,417
5,575,001
2,219,954
55,170,252
7,649 280
6,049 987
137,781,370
13,512,766
2,732 593
4,139,239
6,795,268
21,575,479
1 347,780
1 821 823
7,674,725
9,743,163
5,709,295
11,382,127
1,272,692

Percent.

0.39
.03
.15
.29

3.20
.52

1.57
.63

.77
.21
.63
.17
.13

7.50
1.02
1.41
.70
.70
.83
.38

1.81
7.21
1.98
1.35
.31

1.84

.27
.83
.04
.25

3.82
.09

31.41
.49
.20

4.89
.68
.54

12.22
1.20
.24
.37
.60
1.91
.12
. 16
.68

.86
.51
1.01
.11

3,678

.08

56,473,942

.35

8,665,567

.77

4,425,114

100.00

15,924,639,355

100.00

1,127,721,835

100.00

8

STATISTICS OF INCOME.

CLASSIFICATION

BY

SEX

AND FAMILY
RETURNS).

RELATIONSHIP

(PERSONAL

The following table shows the distribution of the returns according
to the status offamily relationship:
Distribution of personal returns, by sex and family relationship), calendar year 1918.
[Summary of Table 4.]
Returns.

Net income.

Status of family relationship.
Number.
Joint returns of husbands and wives, with or without
dependent children, and of husbands whose wives,
though living with them, filed separate returns
Wives making separate returns from husbands
Single men, heads of families
Single women, heads of families
Single men, all other
Single women, all other
Total

2,559,057
35,942
296,902
82,251
1,195,301
255,661
4,425,114

INCOME E X E M P T FROM NORMAL TAX

Percent.

Amount.

Percent

57.83 $10,942,720,894
.82
333,218,749
6.71
857,115,228
1.86
273,794,078
27.00 2,726,887,806
790,902 600
5.78
100.00

68.71
2.09
5.38
1.72
17.13
4.97

15,924,639,855

(PERSONAL

100.00

RETURNS).

The amount of net income free from normal tax on account of personal exemption and dividends is shown in the following table:
Net income exempt from an amount subject to normal tax, -personal returns, calendar
year 1918..

Status of income.

Net income exempt from normal tax:
Personal exemption
Dividends
Total
Net income subject to normal tax.
Total net income..

Amount.

$8,096,767,023
2,468,749,244

Per cent
of total
net income.

51
15

10,565,516,267
5,359,123,088

34

15,924,639,355

100

S E R V I C E , B U S I N E S S , AND P R O P E R T Y AS SOURCES O F INCOME
RETURNS).

(PERSONAL

In the table immediately following are shown the amounts of net
income reported from the returns for 1918 according to the origin,
that is, whether from personal service or from property.




STATISTICS OF INCOME.
Distribution by sources, personal income, calendar year 1918.

Source of income.

Amoimf.

Personal service:
Salaries, wages, commissions, bonuses, director's fees, etc
$8,267,391,550
Business, trade, commerce, partnership, farming, and profits from incidental sales of real estate, stocks, bonds, and other property
4,630,455,322
Total
Property:
Rents and royalties
Interest on bonds, notes, etc., including fiduciaries and foreign sources
Dividends
Total
Total income
General deductions
Net income

Per cent
of total
income.

47
26

12,897,846,872

73

975,679,666
1,403,485,691
2,468,749,244

5
8
14

4,847,914,601

27

17,745,761,473
1,821,122,118

100
10

15,924,639,355

90

INCOME FEOM SERVICE, BUSINESS, AND PROPERTY BY INCOME CLASSES
(PERSONAL RETURNS).

A comparison of the income from service and business and income
from property, by income classes, is shown in the following table.
This table also shows by percentages the proportion from each source.
Distribution

of personal income from service, business, and property by income classes,
calendar year 1918.
[Summary of Table 7.]

Income classes.

$1,000 t o $2,000
$2,000 to $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 to $20,000
$20,000 t o $40,000
$40,000 t o $60,000
$60,000 t o $80,000
$80,000 to $100,000....
$100,000 to $150,000...
$150,000 to $200,000...
$200,000 t o $250,000...
$250,000 to $300,000...
$300,000 to $500,000...
$500,000 to $1,000,000...
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 and o v e r . . .
Total




Per cent
oftotal
income
in each
class.

Income from
property.

12,005,647,459
3,355,952,179
3,122,872,627
1,800,057,094
972,450,376
038,365,827
271,008,802
153,2150,503
93,503,150
130,374,170
70,749,771
43,004;137
32,527,825
60,025,373
41,9*53,317
14,244,560
9,806,202
3,966,822

80.97
86.78
81.50
71.32
00.86
52. 43
47.00
45.66
41.89
41.46
38.54
41.32
41.47
3S.99
28.40
30. 27
29.40
4.12

$309,505,860
510,808,012
708,071,866
726,332,276
025,303,171
579,201,411
305,633,474
182,366,073
129,689,932
192,014,551
112,800,417
01,050,244
45,913,959
103,320,801
105,772,999
32,819,445
23,549,175
92,308,335

13.03
13.22
18.50
28.68
39.14
47.57
53.00
54.34
58.11
58.54
01.40
58.08
58.53
01.01
71.60
69.73
70.60
95.88

12,897,840,872

72.08

4,847,914,001

27.32

Income from
personal
service and
business.

Per cent
of total
income
in each
class.

10

STATISTICS OF INCOME.

Distribution

of personal income from service, business, and property by income classes,
calendar year 1918—Continued.

Income classes.

$1,000 to $2,000
$2,000 to $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $20,000
$20,000 t o $40,000
$40,000 to $60,000
$60,000 to $80,000
$80,000 to $100,000
$100,000 t o $150,000....
$150,000 to $200,000....
$200,000 t o $250,000....
$250,000 to $300,000....
$300,000 to $500,000....
$500,000 t o $1,000,000..
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 and over....
Total

Total income.

General
deductions.

$2,375,153,319
3,866,820,191
3,831,544,493
2,532,389,970
1,597,813,547
1,217,627,238
576,702,276
335,633,176
223,193,088
328,988,727
183,556,188
104,054,381
78,441,784
169,352,174
147,736,316
47,064,011
33,355,437
96,335,157

$142,798,742
239,995,358
296,325,486
386,699,954
227,485,891
161,645,570
84,704,003
51,007,588
31,814,776
44,881,987
34,812,613
14,728,861
11,486,062
24,806,746
28,660,768
7,820,923

17,745,761,473

1,821,122,118

6,476,930

24,969,860

Per cent
of total
income
in each
class.

Total net
income.

6.01 $2,232,354,577
6. 21 3,626,824,833
7.73 3,535,219,007
15.27 2,145,690,016
14.24 1,370,327,656
13.27 1,055,981,668
14.69
491,998,273
15.21
284,625,588
14.25
191,378,312
13.64
284,106,740
18.97
148,743,575
14.15
89,325,520
14.64
66,955,722
14.65
144,545,428
19.40
119,075,548
16.62
39,243,088
19.42
26,878,507
25.92
71,365,297
10.26

15,924,639,355

Per cent
of total
income
in each
class.
S3.99
93.79
92.27
84.73
85.76
86.73
85.31
84.79
85.75
86.36
81.03
85.85
85.36
85.35
80.60
83.38
80.58
74.08
Q. 74

The distribution of personal income by sources expressed in percentages is given in the succeeding table.
Distribution of personal income by sources and by income classes, showing the proportionate
amounts from each source expressed in percentages, calendar year 1918.
[Interpretation of Table 7.]
Profits
from
of
Partner- sales
real
ship
estate,
profits. stocks,
and
bonds.

Income classes.

Wages
and
salaries.

11,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,0Q0 to $10,000
$10,000 to $20,000
$20,000 to $40,000
$40,000 to $60,000
$60,000 to $80,000
$80,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 and over

74.67
65.42
48.56
33.55
33.10
28.76,
23.79
21.51
19.00
15.92
13.10
11.22
10.73
9.62
4.37
6.29
1.81

10.20
18.01
27.06
25.67
14.16
9.69
7.65
7.39
6.71
6.37
7.79
6.28
7.38
5.63
6.86
1.89
5.26
.25

1.57
2.52
4.34
9.38
10.39
11.77
13.49
14.91
14.90
17.33
16.41
22.51
21.21
22.72
14.50
21.19
22.05
1.34

46.59

17.61

6.85

Total

.63

Business.

Interest
and
Total
invest- income.
ment
income.

Rents
and
royalties.

Dividends.

0.53
.83
1.54
2.73
3.20
2.20
2.08
1.85
1.28 j
1.84 i
1.25 |
1.32
2.16 I
1.01
2.68 I
.89 '
.31
1.90

5.18
5.53
6.59
7.08
5.73
3.97
3.58
3.12
2.54
3.07
1.93
1.83
1.44
2.32
2.95
.61
.70
5.11

1.93
2.27
5.27
12.89
23.73
33.01
38.44
39.26
44.08
43.18
44.18
45.40
43.63
45.24
53.65
56.62
51.97
72.28

5.92
5.42
6.64
8.70
9.69
10.60
10.97
11.96
11.49
12.29
15.34
11.44
13.45
13.46
14.99
12.51
17.90
18.49

100.00
100.00
100.00
100.00
100.00

1.64

5.50

13.91

7.90

100.00

IOO.JOO

100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00

INCOME FROM BUSINESS (PERSONAL RETURNS).

The income reported by individuals as having been derived from
business pursuits is shown in the following table, distributed according to industrial divisions. These data represent only such amounts
reported by individuals as were derived from business operations and




11

STATISTICS OF INCOME.

do not necessarily indicate the principal occupations of, or the total
incomes reported by, the persons making the returns.
Income reported from business pursuits, personal returns, calendar year 1918.
Number
of busi- Per cent. Net income.
nesses
reported.

Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products,liquors, and tobacco..
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries...
Construction
Transportation and other public utilities.
Trade.
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Special cases; individuals whose business is not sufficiently denned to be classed under any principal
division
Total.

Per cent.

372,336
8,191

38.85
.85

SI,122,532,163
26,626,800

35.93
.85

12,684
7,742
2,270
631
2,542
216
5,608
1,158
1,290
6,211
4,883
18,606
12,943
218,347
213,700
30,070

1.32
.81
.24
.07
.27
.02
.59
.12
.13
.65
.51
1.94
1.35
22.78
22.30
3.14

51,372,373
43,267,773
10,105,128
2,252,545
11,956,324
1,419,563
16,415,609
6,989,987
5,341,292
29,813,576
23,433,140
53,603,201
39,079,249
777,905,725
678,670,425
90,018,896

1.64
1.38
.32
.07
.38
.05
.53
.22
.17
.96
.75
1.72
1.25
24.90
21.72
2.88

38,951

4.06

133,551,427

4.28

958,379

100.00

3,124,355,196

100.00

PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS.

The revenue act of 1918 prescribes that the net income reported
by partnerships and personal service corporations be not taxable
to such returns, but that such income shall be included in the returns
of net income of the individual members or stockholders, according
to their distributive share, whether distributed or not.
The number of returns and income reported by these two forms
of association are shown below.
The definition of "personal service corporation/' as contemplated
in the above referred to provision, is given in section 200 of the
revenue act of 1918:
The term "personal service corporation" means a corporation whose income is to
be ascribed primarily to the activities of the principal owners or stockholders who are
themselves regularly engaged in the active conduct of the affairs of the corporation
and in which capital (whether invested or borrowed) is not a material income-producing factor * * *.
Summary statement of returns of partnerships and personal service corporations.

Classification.

Total
number
reporting.

Partnerships
Personal service corporations

Classification.

Partnerships
Personal service corporations




Reporting net income.

Number.

Cross income.

91,132
2,997

$7,754,340,077
408,379,927

300,728
3,503

Deductions.

$6,814,458,399 $939,881,678
356,455,974
51,923,953

Reporting no net income.
Total I
number Number. Gross income. Deductions.
reporting.
j

100,728
3,503

9,596
506

$583,009,357
24,580,935

Net income.

$621,516,181
20,497,177

Deficit.
$38,506,824
1,916,242

12

STATISTICS OF INCOME.
CORPORATION INCOME-TAX RETURNS.

Corporation income-tax returns for the calendar year 1918, other
than personal service corporations, numbered 317,579. Of these
202,061 reported net income amounting to $8,361,511,249; income-tax
$653,198,483; war profits and excess profits tax $2,505,565,939; total
tax $3,158,764,422.
For the calendar year 1917, the total number of returns was
351,426, of which 232,079 reported net income of $10,730,360,211
and tax aggregating $2,142,445,769.
The decrease in the number of returns, and in the amount of net
income reported by corporations for 1918, as compared with 1917,
is due in great part to the following changes in reporting incomes:
1. Consolidated returns.—Article 632, Regulations 45, revenue act
of 1918, specified that—
Affiliated corporations, as defined in the statute and in article 633, are required
to file consolidated returns on Form 1120. The consolidated return shall be filed by
the parent or principal reporting corporation in the office of the collector of the district in which it has its principal office. Each of the other affiliated corporations
shall file in the office of the collector of its district Form 1122. * * *.

The effect of the above provision, other than the reduction in the
number of returns of net income filed, was to reduce the aggregate
amount of net income or net loss that would have been reported had
each subsidiary unit filed a return of net income as was the case for
the calendar year 1917. Thus, for example, a consolidated return
may contain 15 subsidiaries, 10 of which have net incomes aggregating $1,000,000, the other 5, deficits amounting to $600,000. The
net income of the consolidated return, however, would be $400,000.
Therefore, the statistics would report one return of net income of
$400,000, whereas had each subsidiary filed an independent return
of net income, there would have been, as above stated, 10 returns
reporting net income aggregating $1,000,000 and 5 returns showing
deficit totaling $600,000. No estimate as to the amount of income
affected can be given.
2. Personal-service corporations.—As previously stated in the section of this report relating to personal-service corporations, such
returns in 1918 were not subject to tax as were other corporations.
They are accounted for under their proper heading.
3. Dividends exempt from tax.—The revenue act of 1918 provides,
section 234 (a): "That in computing the net income of a corporation
subject to the tax imposed by section 230, there shall be allowed as
deductions—
" (6) Amounts received as dividends from a corporation, which is
taxable under this title upon, its net income, and amounts received
as dividends from a personal-service corporation out of earnings or
profits upon, which income tax has been imposed by act of Congress,"
Dividends were reported in the returns of net income for 1914 and
1917, inclusive. The amount of dividends excluded from the income
in corporation returns for 1918, is not available.




13

STATISTICS OF INCOME.
CORPORATION INCOME DISTRIBUTED BY INDUSTRIAL GROUPS.

In the table below are shown the returns of corporations distributed by industrial groups and segregated according to those
reporting net income and those reporting no net income. In the
transportation and public utility group, both gross income and general
deductions lack approximately §5,000,000,000. This is due to the
returns of railroad and other utility corporations, to a great extent,
reporting on the face of the return, merely the amount of net income
or deficit. To have inspected the numerous supporting schedules
of these returns for the purpose of compiling the gross income and
general deductions was inexpedient,
due to the cost and the additional time that it would havre required.
Distribution of corporation income by industrial groups and into those reporting net
income and those reporting no net income, calendar year 1918.
Corporations reporting net income-

Industrial groups.

Total
Per cent
number
of total
of cornumber
pora- Num- of
corpoTotal
tions re- ber.
rations Gross income. deductions.
porting.
reporting
in each
group.

Agriculture and related industries
7,887
10,661
Mining and quarrying
Manufacturing:
Food products, liquors, and
12,657
tobacco
Textile and textile products 8,363
Leather and leather products
1,724
565
Rubber and rubber goods...
Lumber and wood products 6,520
1,529
Paper and pulp products.
7,198
Printing and publishing
Chemicals and allied sub5,215
stances
Stone, clay, and glass prod2,822
ucts
Metal and metal products... 13,706
All other manufacturing
6,975
industries
Total manufacturing
Construction
Transportation and other public
utilities
Trade
Public service — Professional,
amusement, hotels, etc
Finance, banking, insurance,
etc
Combinations—Predominant industry not ascertainable
Inactive concerns
Total.




67,274

4,406
5,524

55. £

$420,465,998 1367,801,978
3,597,203,674 3,029,426,465

$52,664,020
567,777,209

9,778
7,018

77.25
83.92

8,891,356,833 8,361,459,707
6,612,560,029 5,847,322,392

529,897,126
765,237,637

1,434
412
4,985
1,277
5,192

83.18
72.92
76.46
83.52
72.13

1,679,523,585 1,563,146,831
1,036,684,977
935,089,865
1,802,007,281 1,628,138,448
967,078,872
870,892,369
858, 142,262
792,200,046

116,376,754
101,595,112
173,868,833
96,186,503
65,942,216

3,576

68.57

3,868,858,346 3,474,445,341

394,413,005

65.77
627, 788,574
544,741,706
76.89 12,924, 990,763 10,871,663,262

83,046,868
2,053,327,501

1,856
10,539
5,138
51,205

7,731 ">,297
18,246
70,149

Net income.

12,564
58,466

73.66

2,666,098,499 2,354,494,040

311,604,459

76.11 41,935,090,021 37,243,594,007

4,691,496,014

68.52

1,529,721,290

134,862,623

68.86 3,226,579,289 2,448,301,447
83.35 20,163,971,759 19,109,498,395

778,277,842
1,054,473,364

1,664,583,913

865,515,406

14,899

9,745

65.41

800,113,370

65,402,036

68,132

49,589

72.78

4,575,929,180 3,891,268,733

684,660,447

8,944
43,656

5,220
45

58.36
.10

3,256,848,358
471,550

2,924,969,139
453,075

331,879,219
18,475

63.63 79,706,659,148 71,345,147,899

8,361,511,249

17,579 202,061

'Gross income and total deductions incomplete (see text).

14

STATISTICS OF INCOME.

Distribution of corporation income by industrial groups and into those reporting net
income and those reporting no net income, calendar year 1918—Continued.
Corporations reporting net income.
Industrial groups.
Income tax.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing

Total tax.

Per cent
of total
tax.

$4,540,664
49,177,732

$8,201,050
142,186,645

$12,741,714
191,364,377

0.40
6.06

41,443,420
48,936,351
9,750,340
8,526,354
14,815,718
7,810,532
5,548,846
30,215,221
6,471,882
140,489,116
23,915,597

165,310,172
344,513,264
31,779,565
29,814,808
40,857,770
28,524,482
11,848,801
130,391,973
25,584,478
862,542,151
102,953,969

206,753,592
393,449,615
41,529,905
38,341,162
55,673,488
36,335,014
17,397,647
160,607,194
32,056,360
1,003,031,267
126,869,566

6.55
12.46
1.31
1.21
1.76
1.15
.55
5.08
1.01
31.76
4.02

337,923,377

1,774,121,433

2,112,044,810

66.86

7,421,237
82,540,725
79,304,014

64,538,221
66,813,028
290,597,346

71,959,458
149,353,753
369,901,360

2.28
4.73
11.71

5,116,179
59,093,798

9,825,743
60,993,402

14,941,922
120,087,200

.47
3.81

28,080,757

88,289,071

116,369,828

3.68

653,198,483

2,505,565,939

3,158,764,422

100.00

Construction.
.
.
Transportation and other public utilities
Trade
Public service—Professionsl,
amusement,
hotels, etc..
Finance, banking, insurance, etc
Combinations—Predominant industry not ascertainable
Inactive concerns
Total

War profits and
excess profits
tax.

Corporations reporting no net income.

Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries.
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—Professional, amusement,
hotels, etc
'
Finance, banking, insurance, etc
,
Combinations—Predominant industry
not ascertainable
Inactive concerns
Total

Per cent
of total
number
of corpoNumber. rations
reporting
in each
group.

Cross
income.

Total
deductions.

3,481
5;137

44.14
48.18

$103,714,716
397,839,320

$126,031,758
469,312,449

$22,317,042
71,473,129

2.879
1,345

22.75
16.08
16.82
27.08
23.54
16.48
27.87
31.43
34.23
23.11
26.34

534,303,851
146,889,000
46,583,571
12,677,340
197,010,348
43,116,320
114,873,962
208,779,844
62,201,989
433,001,430
432,623,882

565,721,271
154,572,788
49,327,175
14,491,719
213,713,504
46,587,807
124,719,826
223,650,483
69,939,369
477,257,444
449,456,429

31,417,420
7,683,788
2,743,604
1,814,379
16,703,156
3,471,487
9,845,864
14,870,639
7,737,380
44,256,014
16,832,547
157,376,278

290
153
1,535
252
2,006
1,639
966
3,167
1,837
16,069

23.89

2,232,061,537 2,389,437,815

2,434
5,682
11,683

31.48
31.14
16.65

281,716,215
1495,416,523
1,497,772,270

298,330,231
1594,195,053
1,550,664,341

16,614,016
98,778,530
52,892,071

5,154
18,543

34.59
27.22

232,412,501
1,313,832,572

252,774,793
1,519,807,399

20,362,292
205,974,827

3,724
43,611

41.64
99.90

200,965,243
1,891,267

242,156,466
4,684,220

41,191,223
2,792,953

115,518

36.37

6,757,622,164 7,447,394,525

689,772,361

i Gross income and total deductions incomplete,




Deficit.

(see text p. 13.)

15

STATISTICS OF INCOME.
INCOME AND DEDUCTIONS.

The division of corporation income according to the nature of
deductions is given in the succeeding table, which shows by industrial groups the aggregate amount received by all corporations, both
those reporting net income and those reporting no net income, and
the deductions under the various headings.
Distribution of corporation income by industrial groups and by nature of deduction,
calendar year 1918.

Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors
and tobacco
Textile and textile products
Leather and leather
products .
Rubber and rubber
goods
Lumber and wood products
Paper and pulp products
Printing and publishing.
Chemicals and allied
substances
Stone, clay, and glass
products
Metal and metal products
All other manufacturing
industries
Total manufacturing..;
Construction
Transportation and other
public utilities
Trade
Public service—professional
amusements, hotels, e t c . . .
Finance, banking, insurance, etc
Combinations — predominant industry not ascertainable
Inactive concerns

Total
number of
returns.

Total
m gross
income

Cost of
goods.

Compensation of
officers.

Interest
paid.

Domestic
tax.

7,887 $524,180,714 $267,209,346 $16,144,097
10,G61 3,995,042,994 1,806,562,618 53,143,770

$21,588,942 $11,605,066
67,010,715 50,610,967

12,057 9,425,660,684

350,838,662

133,675,818

106,856,996 105,712,538

8,303 0,759,449,029

077,052,283

142,205,906

1,724 1,726,107,156

397,470,708

34,413,531

20,555,060

565 1,049,362,317

745,382,666

8,813,332

17,366,622

5,059,957

0,520 1,999,017,629

377,307,423

52,352,467

35,663,129

20,986,571

1,529

726,550,541
437,356,863

21,683,953
43,438,431

12,186,155
8,875,311

9,277,321

:, 077,638,190 5,909,227,462

67,652,445

44,721,679

7,198
5,215
2,822
13,70t

,010,195,192
973,016,224

689,990,563

419,109,992

69,942,988 30,929,710

31,306,980

14,808,449

!, 357,992,193 \, 849,955,775 272,272,653

174,539,551

7,731 1,946,300,128 1,215,621,964!
371,657,480
70^ 149 21,661,744,029 17, 137,499,331
14,899

., 097,927,907

328,811,931

08,132

1,889,761,752

L, 624,564,798

8,944 3,457,813,601 2,239,404,068
1,159,945
43,656
2,362,817

618,424,858
56,809,318
347,275,631
48,575,540
196,103

4,798,166

33,699,055
16,902,796
539,214,995 312,198,138

53,383,912
138,960,885

4,869,458
23,135,176

84,152,534

(,098,722,381 1,173,134,296 84,813,629
6,975
67,274 44,167,151,558 31,463,386,671 892,629,145
18,246 13,'
1,721,995,812

6,373,911

14,316,342
1

5,410,319

478,794,461 194,969,112
599,615,687 115,303,662
18,979,185

17,297,918

817,548,352 187,411,435
75,233,818 32,848,878
538,371
226,993

317,579 86,464,281,312 56,455,878,152 2,225,543,259 2,632,840,868 827,882,488

Total..
1

Gross income and total deductions incomplete (lee text page 13).




16

STATISTICS OF INCOME.

Distribution of corporation income by industrial groups and by nature of deduction,
calendar year 1918—Continued.

Industrial groups.

Exhaustion, amortization, and
depletion.

Miscellaneous expense.

Total
deductions.

Net income
before deducting tax.

Income tax,
Net inwar profits, come after
and excess deducting
profits tax.
tax.

Agriculture and related industries
$493,833,736 $30,346,978 $12,741,714
$17,583,142 $159,703,143
Mining and quarrying 442,089,772 1,079,321,072 3,498,738,914 496,304,080 191,364,377
Manufacturing:
Food products,
liquors and tobacco
-- 177,917,440 1,052,179,524 8,927,180,978 498,479,706 206,753,592
Textile and textile products... 119,768,730 561,995,563 6,001,895,180 757,553,849 393,449,615
L e a t h e r and
leather products
11,180,989
142,479,807 1,612,474,006 113,633,150 41,529,905
Rubber and rub25,893,669
ber goods
147,065,338
949,581,584 99,780,733
38,341,162
Lumber and
75,465,694
wood products.
280,076,668 1,841,851,952 157,165,677 55,673,488
Paper and pulp
35,464,962
products
112,317,244
917,480,176 92,715,016 36,335,014
Printing and
21,671,620
17,397,647
publishing
400,708,189
916,919,872 56,096,352
Chemicals and
allied
substances
162,604,867
490,754,195 3,698,095,824 379,542,366 160,607,194
Stone, clay, and
29,487,788
glass products..
115,169,700
614,681,075 75,309,488 32,056,360
Metal and metal
526,605,594 1,441,394,599 11,348,920,706 2,009.1,071,487 1,003,031,267
products
All other manufacturing industries
85,654,397
409,746,296 2,803,950,469 294,771,912 126,869,566

$17,605,264
304,939,703

291,726,114
364,104,234
72,103,245
61,439,571
101,492,189
56,380,002
38,698,705
218,935,172
43,253,128
,006,040,220
167,902,346

Total manufacturing— 1,271,715,750 5,153,887,123 39,633,031,822 4,534,119,736 2,112,044,810 2,422,074,926
Construction
71,959,458 46,289,149
41,365,546
497,953,438 1,828,051,521 118,248,607
Transportation and
other public utilities
1176,598,869 i 1,781,515,693 13,042,496,500 679,499,312 149,353,753 530,145,559
202,557,766 1,986,761,432 20,660,162,736 1,001,581,293 369,901,360 631,679,933
Trade
Public service—professional
amusements, hotels, etc..
593,401,541 1,052,888,163 45,039,744
37,588,270
14,941,922
30,097,822
Finance, banking,
insurance, etc
107,461,984 2,326,813,932 5,411,076,132 478,685,620 120,087,200 358,598,420
Combinations— p r e dominant industry
not ascertainable..
118,367,048
652,696,253 3,167,125,605 290,687,996
116,369,828 174,318,168
2
Inactive concerns...
137,501
5,137,295 22,774,478
2,878,382
2,774,478
2,415,465,648 14,234,932,009 78,792,542,424 7,671,738,8883,158,764,4224,512,974,466
Total.
i Gross income and total deductions incomplete (see text page 13).

2

Deficit.

In the table immediately following, the amounts reported by corporations, according to the nature of deductions, are expressed in
percentages to show the proportionate distribution of the total gross
income.




17

STATISTICS OF INCOME.

Corporation income and deductions by industrial groups, showing amounts expressed in
percentages, calendar year 1918.

Industrial groups.

ll
Agriculture and related industries..
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products...
Rubber and rubber goods
Lumber and wood products
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances.
Stone, clay, and glass products..
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public
utilities
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant indus
try not ascertainable
Inactive concerns

P.ct. P.ct, P.ct.P.ct. P.ct, P.ct. P.ct, P.ct. P.ct. P.ct. P.ct.
100.00 50.98 3.08 4.12 2.21 3.35 30.47 94.21 5.79 2.43 3.36
100.00 45.22 1.33 1.68 1. 2611 .07 27.02 87.58 12.42 4.79
7.63
100.00
100.00
100.00
100.00
100.00
100.130
100.00
100.00
100.00
100.130

77.99
75.11
80.95
71.03
71.92
44.96
71.33
60.74
66.24

100.00 70.13
100.00 71. 23
100.00 62.46

1.42
2.10
1.99
.84
2.62
2.15
4.47
1.
4.53
2.04

1.13 1.12 1.
11.16 94.71 5.29 2.19
11.20 5.82
1.
.46 1.78 8.32
1.19 .37 .65 8.26 93.41 6.59 2.41
1.66 .48 2.47 14.02 90.50 9.50 3.65
1.78 1.05 3.78 14.02 92.14 7.86 2.78
1.21 .92 3.51 11.11 90.82 9.18 3.60
.91 .50 2.23 41.19 94.26 5.74 1.78
1.10 .57 3.99 12.03 90.68 9.32 3.94
2.14 .70 4.28 16.69 89.08 10.92 4.65
1.30 .63 3.95 10.80 84.96 15.04 7.50

2.73
2.02
2.74

1.09
1.22
.74

() C1)
100.00 79.11 2.85 2%

0)

.53

0)

£>»

95.36

9.51 4.09
10.27 4.78
6.07 3.70

C1)

4.64

5.42
5.49
2.37

0)

1.71

100.00 29.95 5.17 1.74 1.57 3.42 54.05 95.90 4.10 1.36
2.74
100.00 27. £ 5.90 13.88 3.18
39.51 91.88
2.04
6.08
100.00 64.76 1.40 2.18 .95 3.42
91.59 8.41 3.37
5.04
100.00 49.09 8.30 22.78
2117.40
5.82121.81217.40 2117.40
100.00 65.28 2.57

Total

.55 2.77 13.22 90.49
11.67 89.73
.71 2.
.28 2.13 25.58 93.93

3.10
5.38
4.18
5.85
5.08
5.58
3.96
5.38
6.27
7.54

i Not given, due to incomplete data.

3.04

.96 2.79 16.48 91.12

3.65

5.23

2 Deficit.

INCOME ON FEDERAL OBLIGATIONS NOT EXEMPT FROM TAX.

Interest on obligations of the United States or its possessions not
exempt from tax and included in gross income, in the two preceding
tables, amounted to $92,758,932.
INCOME WHOLLY EXEMPT FROM TAX.

In addition to the income of corporations, as shown in the two
preceding tables, there was likewise reported the following income
wholly exempt from tax:
Dividends on stock of domestic corporations, and dividends on stock
of personal service corporations declared out of profits earned prior
to Jan. 1,1918...
$420, 653, 468
Interest on obligations of the United States, and its possessions, States,
Territories, and political subdivisions thereof, and interest on farm
loan bonds, issued under the Federal farm loan act
145, 626, 517
Total
18123°—21




566, 279, 985
2

18

STATISTICS

CORPORATION

RETURNS

OF

INCOME.

DISTRIBUTED

BY INCOME

CLASSES.

The following table exhibits the distribution of corporation returns
by income classes based on net incomes, the returns taken in their
entirety for the United States. For the income class distribution of
corporation returns by industrial groups see Table 12:
Corporation returns distributed by income classes, calendar year 1918.

Number, Net income.

Income classes.

Reporting net income:
Oto $2,000
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $50,000
$50,000 to $100,000....
$100,000 to $250,000...
$250,000 t o $500,000...
$500,000 t o $1,000,000.
$1,000,000 to $5,000,000
$5,000,000 a n d over...

Income
tax.

68,973 $55,281, 461
275,952
49,397 162,073; 156
441,379
29,780 213,305, 243
090,289
37,053 800,570, 917
567,639
7,224 507,215, 825
636,178
5,383 838,508, 564
454,610
2,054 713,779, 767
947.717
1,171 815,090, 903
846 1.,701,416, 343 131', 803,287
180 2,,554,269. 070 202, 981,432

War profits
and excess
profits tax.

Total tax.

2

Per ecnt
of total
tax to
net
income.

$2,504,236
$9,780,188
$198
12,069, 321
28,510,700
957
133,925,666 204,015,955
5,506
138,743,794 180,311,433
24,960
262,601,787 329,237,965
61,163
247,027,672 301,482,282 146,778
286,745,920 348,693,637 297,774
574,088,712 705,891,999 834,388
847,858,8311 ,050,840,263 5,,838,001

202,06
0618 , 361,511,249 653,198,483 2,505,565,939 3,158,764,422
Total
Reporting no net income.. 115,518 1689,772,361
317,579 7,671,738,888 653,198,483 2,505,565,939 3,158,764,422
Grand total..
i Deficit.

Average
amount
of tax.

2

23,734

6.03
13.37
25.48
35.55
39.26
42.24
42.78
41.48
41.14
2 38.03

Average for returns reporting net income of $2,000 and over.

INCOME RETURNS BY STATES.
COMBINED

PERSONAL AND CORPORATION

INCOME

AND

TAX.

The following table exhibits by States and Territories the combined
personal and corporation incomes and income taxes for the calendar
year 1918. The figures do not represent; however, what may be
called the geographical distribution of income. They are based upon
the returns filed in each State. An individual files his income-tax
return in the district in which is located his legal residence or principal place of business, and a corporation files its income tax return
in the district in which is located its principal place of business or the
principal office or agency. Consequently income reported by an
individual or corporation in one State may have been derived from
sources in other States.
From the foregoing it will be clear that there is no way of ascertaining from the income-tax returns the amount of income earned in
the respective States or the amount of tax paid on that basis.




STATISTICS OF INCOME.

19

Personal and corporation income and tax by Stales and Territories, calendar year 1918.
Tax.

Net income.
States and Territories.
Corporation.1

Personal and
corporation.

$44,240,690
$121,250,953
694,256
15,434,987
41,579,450
11,712,463
76,354,037
20,279,541
701,850,380
226,771,653
159,487,951
74,209,860
295,617,840
162,323,386
46.730,072
48,358,031
138,966,315
15,100,500
63,681,401
14,073,439
148,366,439
72,142,676
20,054,940
24,023,809
55,954,296
7,305,194
1,256,309,485
759,325,582
325,549,440
114,146,476
450,267,585
60,992,499
218,524,054
81,794,544
166,350,127
69,821,552
57,167,621
137,261,983
84,033,212
25,251,628
303,421,092
84,761,692
868,460,461
614,896,233
338,729,021
415,313,164
291,074,629
138,101,260
11,244,051
70,323,185
409,013,021
258,919,402
90,091,830
28,821,251
306,053,565
33,872,984
17,826,669
2,288,227
56,889,284
42,223,546
191,018,725
653,112,589
6,628,744
36,591,416
2,719,713,784 2,153,317,770
89,748,811
107,028,177
89,586,415
9,900,561
993,314,432
643,186,133
37,626,312
163,678,297
111,601,050
34,694,323
1,770,848,133
963,262,739
129,630,322
78,399,455
73^ 855,345
58,292,576
151,725,486
9,704,447
339,173,691
53,465,096
124,123,481
392,975,557
52,454,404
19,170,237
34,063,265
9,251,162
107,670,674
173,104,495
266,096,746
70,751,208
156,557,747
76,642,276
158,550,172
290,199,685
26,413,937
6,861,873

$165,491,643
16,129,243
53,291,913
96,633,578
928,622,033
233,697,811
457,941,226
95,088,103
154,066,815
77,754,840
220,509,115
44,078,749
63,259,490
2,015,635,067
439,695,916
511,260,084
300,318,598
236,171,679
194,429,604
109,284,840
388,182,784
1,483,356,694
754,042,185
429,175,889
81,567,236
667,932,423
118,913,081
339,926,549
20,114,896
99,112,830
844,131,314
43,220,160
4,873,031,554
196,776,988
99,486,976
1,636,500,565
201,304,609
146,295,373
2,734,110,872
208,029,777
132,147,921
161,429,933
192,638,787
517,099,038
71,624,641
43,314,427
280,775,169
336,847,954
233,200,023
448,749,857
33,275,810

Personal.

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
O klah oma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Nonresident aliens and
citizens residing abroad.

56,473,942

56,473,942

15,924,639,355 8,361,511,249 24,286,150,604

Percent Personal and Per cent
for each corporation. for each
State.
State.
$19,312,252
0.68
519,677
.07
5,637,299
.22
9,016,852
.40
107,928,832
3.82
33,878,749
.96
83,162,522
1.89
27,096,287
.39
13,461,954
.63
5,372,938
.32
36,055,228
.91
9,871,735
.18
3,327,412
.26
363,222,878
8.30
51,948,439
1.81
32,028,750
2.11
27,499,727
1.24
31,897,896
.97
27,654,399
.80
12,260,732
.45
50,531,654
1.60
355,395,626
6.11
165,511,678
3.10
50,808,383
1.77
6,723,190
.33
124,116,471
2.75
8,476,732
.49
17,633,132
1.40
851,317
.08
20,463,898
.41
102,780,108
3.48
2,267,294
.18
20.07 1,161,569,916
56,253,100
.81
3,705,931
.41
322,514,807
6.74
17,973,812
.83
18,327,910
.60
523,044,112
11.26
49,395,529
.86
29,035,329
.54
6,140,500
.66
25,904,114
.79
56,035,068
2.13
7,495,239
.29
5,386,530
.18
38,689,705
1.15
33', 612,476
1.39
40,665,254
.96
72,209,607
1.85
3,147,710
.14

0.45
.01
.13
.21
2.52
.79
1.94
.63
.32
.13
.84
.23
.08
8.47
1.21
. 75
.64
. 75
.65
.29
1.18
8.29
3, 86
1.19
.16
2.90
.20
.41
.02
.48
2.40
.05
27.09
1.31
.09
7.52
.42
.43
12.19
1.15
.68
.14
.60
1.31
.18
.13
.90
.78
.95
1.68
.07

8,665,567

.20

100.00 4,286,486,257

100.00

.23

1
Does not include net income reported by personal service corporations; the net income of such concerns
is included in personal returns.




20

STATISTICS OP INCOME.
PROGRESS OF INCOME TAXATION.

The growth of taxable income covering the period 1916, 1917, and
19187 is exhibited in the succeeding tables:
Personal returns, number filed for calendar years 1918, 1917, and 1916, by income classes.
Increase.1

Number of returns.
Income classes.

1917-18
1918

1917

1916
Number.

^1,000 to $2,000
$2,000 t o $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 t o $25,000....
$25,000 t o $50,000....
$50,000 to $100,000...
$100,000 to $150,000..
$150,000 t o $300,000..
$300,000 t o $500,000..
$500,000 to $1,000,000.
$1,000,000 and over..
Total

1,516,938
1,496,878
932,336
319,356
116,569
28,542
9,996
2,358
1,514
382
178
67

1,640,758
838,707
560,763
270,666
112,502
30,391
12,439
3,302
2,347
559
315
141

157,149
150,553
80,880
23,734
10,452
2,900
2,437
714
376
206

-123,820
658,171
371,573
48,690
4,067
- 1,849
2,443
944
833
177
137
74

4,425,114

3,472,890

2 437,036

952,224

1916-17

Per
cent.
-

Number.

Per
cent

8
78
66
18
4
- 6
-20
-29
-35
-32
-43
-52

1,640,758
838,707
403,614
120,113
31,622
6,657
1,987
402
- 90
-155
- 61
- 65

2517
80
39
28
19
14
- 4
-22
-16
-32

27

3,035,854

695

1

A minus sign (—) indicates decrease.
2
Includes 7,635 returns of married women making separate returns from husbands. The net income
shown by those returns was for statistical purposes combined with husband's return, and in each case
treated as one return in its proper income class.

Personal returns, net income reported for calendar years 1918, 1917, and 1916, by income
classes.
Increase.1

Net income.
1917-18

Income classes.
1917

1916
Amount.

$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000....
$10,000 to $25,000...
$25,000 to $50,000..
$50,000 t o $100,000..
$100,000 to $150,000.
$150,000 to $300,000.
$300,000 to $500,000..
$500,000 to $1,000,000.
$1,000,000 and over.
Total

-$228,782,423
$2,232 354,577 82,461,137,000
3,626; 824,833 2,064,977,328
1,561,847,505
3,535, 219,007 2,115,864,601 $624, 669,015 1,419,354,406
318,181,928
2,145! 690,016 1,827,508. f" L,O37,247,977
1,736, 548,050 1,687,165,i
49,382,431
L, 235,015,786
978, 042,710 1,042,320,083 822, 661,658 64,277,373
679, 720,737
846, 894,335 722, 795,474 - 167,173,598
284, 106,740
400,492,040 357, 355,318 - 116,385,300
305, 024,817
474,651,960 505, 859,406 - 169,627,143
144, 545,428
209,904,969 271, 938,017 65,359,541
119, 075,548
214,631,270 256, 771,325 95,555,722
486,892
137!
306, 835,914 464, 263,644 - 169,349,022
15,924,639,355 13,652,383,207 6,298,577,620

2,272,256,148

Percent.

Amount.

-

9$2,461,137,000
~
76 2,064,977,328
- "",195,686
67 1,491,1
17
790,260,111
2
,149,833
452,1
3
,658,425
219,6
- 6
,098,861
124,0
-20
,136,722
43,1
-29
,207,446
- 3 6 - 31,2
,033,048
- 3 1 - 62,0
AK - 42,1
,140,055
,427,730
- 5 5 -157,4

239
76
37
27
17
12
- 6
-23
—16
-34

17 7,353,805,587

117

1 A minus sign (—) indicates decrease.
2 Determined on basis of the number of returns filed and the average net income.




Per
cent.

STATISTICS OF INCOME.

21

Personal returns, tax yield for calendar years 1918, 1917, and 1916, by income classes.
Increase.1

Tax yield.

1916

1917

1918

Amount.
$26,481,602
35,415,344
82,928,720
93,057,963
142,448,679
130,240,648
147,428,655
95,680,064
136,155,916
79,164,847
69,834,148
88,885,249

$16,243,504
9,097,378
18,233,457
44,056,389
80,695,149
76,593,344
85,027,556
55,766,236
86,718,157
50,227,598
59,349,187
109,424,999

1,127,721,835

691,492,954

$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $25,000....
$25,000 to $50,000....
$50,000 to $100,000...
$100,000 to $150,000..
$150,000 to $300,000..
$300,000 to $500,000..
$500,000 to $1,000,000
$1,000,000 and over..
Total

1916-17

1917-18

Income classes.

1

$10,238,098
26,317,966
64,645,263
$775,804
48,991, 574
6,301,183
61,753,530
11,637,014
53,647,304
11,602, 681
62,401,099
16,298,587
39,913,828
12,423,481
49,437,759
24,007,267
28,937,249
17,951,410
10,484,961
20,901,911
51,487,356 -20,539,750
173,386,694

Amount.

60
289
354
111
77
70
73
72
57
58
18
-19

$16,243,504
9,097,378
17,507,653 2,257
599
37,765,206
593
69,058,135
560
64,990,663
422
68,728,969
349
43,342,755
261
62,710,890
180
32,276,188
184
38,447,276
113
57,937,643

436,228,881

63

1918
Averagetax per
individual.

$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $25,000
$25,000 to 150,000
$50,000 to $100,000....
$100,000 to $150,000...
$150,000 to $300,000...
$300,000 to $500,000...
$500,000 to $1,000,000..
$1,000,000 and over...

!|;17.46
23.66
88.95
291.39
1, !,!22. 01
4, J563.12
14,748.76
40,576.79
89,871.89
207, :,J37.82
392,326. 67
,326,645. 51

General average

254.85




518,106,260

299

A minus; sign (—) indicates decrease.

Personal returns, average tax and average rate of tax per individual,
1917, and. 1916, by income classes.

Income classes.

Per
cent.

Per
cent.

calendar years 1918,

1916

1917

Average Average Average Average Average
rate of
rate of
rate of
tax per
tax per
tax per individual.
tax per individual.
tax per
cent.
cent.
cent.
1.19
$9.90
.98
10.85
2.35
32.60
4.34
162. 80
8.20
717. 27
13.32
2,520.26
21.69
6,835.56
33.68 16,888. 62
44.64 36,948.51
54.77 89,852.59
58.65 188,410.12
64.65 776,063.82
7.C

199.11

0.66
.44
$4.94
.86
41.85
2.41
143. 88
4.78
7.34
10.04
1,559. 37
13.92
4,283.96
18.27
9,851.16
23.93 25,142.03
27.63 55,590.19
35.65 249,938. 62

0.12
.61
.94
1.41
2.25
3.48
4.75
6.60
8.14
11.09

396.60

2.75

5.06

22

STATISTICS OF INCOME.

Personal returns, number filed for calendar years 1918, 1917, and 1916, by States and
Territories.
Increase. 1

Number of returns

1917-18

States and Territories.
1917

1918

Number.

Alabama
Alaska
Arizona
Arkansas
California...
Colorado
Connecticut
Delaware.
Dist. of Columbia...
Florida
Georgia
Hawaii
Idaho
Illinois .
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi .
Missouri
Montana
Nebraska.
Nevada...
New Hampshire...
New Jersey.
New Mexico
New York..
North Carolina....
North D a k o t a . . . .
Ohio
Oklahoma
Oregon .
Pennsylvania
Rhode Island
South Carolina....
South Dakota
Tennessee . .
Texas..
Utah
Vermont
Virginia. - .
Washington
West Virginia
Wisconsin .
Wvomine
Nonresident aliens
and citizens residinc abroad
Total.




38,988
7,606
13,701
20,612
206,471
54,160
86,489
10,239
43,776
19,102
39,073
4,242
19,249
366,918
104,581
118,933
64,794
47,098
33,432
25,104
87,085
209,786
135,349
84,515
19,949
110,890
34,464
96,049
7,097
17,317
185,706
13,084
559,753
21,738
29,120
306,918
46,818
34.592
518,729
32,921
20,239
45,505
38,232
114,500
18,517
9,965
51,207
95,422
48,876
94,704
7,821

1916-17

1916

21,844
4,570
12,264
17,839
182,232
40,627
64,472
8,032
29,737
15,336
38,252
3,131
16,414
319,497
85,021
114,970
63,065
34,692
32,317
17,112
60,954
156,111
111,562
80,009
15,382
91,608
28,646
82,472
6,623
10,809
134,960
11,616
489,089
22,977
20,941
190,273
48,758
25,071
328,171
23,927
22,321
39,654
31,451
95,416
14,636
7,258
37,951
58,322
28,281
70,554
7,663

2,097
243
994
2,255
21,208
4,435
9,713
1,346
6,808
1,779
3,444
1,144
756
37,525
7,004
8,497
4,290
3,887
4,517
2,823
9,674
32,291
11,448
7,556
1,440
12,956
1,801
4,286
364
1,735
19,701
813
93,155
2,207
1,176
21,774
2,539
2,800
40,289
3,745
1,204
971
4,414
10,514
1,259
1,100
4,190
5,360
2,575
8,261
673

17,144
3,036
1,437
2,773
24,239
13,533
22,017
2,207
14,039
3,766
821
1,111
2,835
47,421
19,560
3,963
1,729
12,406
1,115
7,992
26,131
53,675
23,787
4,506
4,567
19,282
5,818
13,577
474
6,508
50,746
1,468
70,664
—1,239
8,179
116,645
-1,940
9,521
190,558
8,994
—2,082
5,851
6,781
19,084
3,881
2,707
13,256
39,100
20,595
24,150
158

3,472,890

3 437,036

952,224

Per
cent.

Number.

Per
cent.

39
61
-4
38
58
38
-9
15
22
20
27
37
35
69
73
34
2

19,747
4,327
11,270
15,584
161,024
36,192
54,759
6,686
22,929
13,557
34,808
1,987
15,658
281,972
78,017
106,473
58,775
30,805
27,800
14,289
51,280
123,820
100,114
72,453
13,942
78,652
26,845
78,186
6,259
9,074
115,259
10,803
395,934
20,770
19,765
168,499
46,219
22,271
287,882
20,182
21,117
38,683
27,037
84,902
13,377
6,158
33,761
50,962
25,706
62,293
6,990

942
1,781
1,134
691
759
816
564
497
337
762
1,011
174
2,071
751
1,114
1,253
1,370
793
615
506
530
383
875
959
968
607
1,491
1,824
1,720
523
585
1,329
425
941
1,681
774
1,820
795
715
539
1,754
3,984
613
808
1,063
560
800
951
988
754
1,039

27

3,035,854

695

78
66
12
16
13
33
34
27
47
25
2
35
17
15
23
3
3
36
3
47
43
34
21
6
30
21
20
16
7
60
38
13
14

3,678
2 4,425,114

2

1 A minus sign (—) indicates decrease.
Net incomes $1,000 and over.
Net incomes $3,000 and over.

2
3

23

STATISTICS OF INCOME.

Personal returns, net income reported for calendar years 1918, 1917, and 1916, by States
and Territories.
Increase. 1

Net income.
1917-18

States and Territories.
1918

1917
Amount.

Per
cent.

Amount.

$73,508,562
$18,469,010 $47,742,391
10.549,506
1,878,419
4,885,481
39,635,508
11,777,241
1,943,942
17,683,678
68,296,287
8,057,750
632,608,546
228,324,945
69,241,834
137,853,875
53,854,130
21,634,076
249,186,724
133,858,341
46,431,116
56,459,176
57,798,410
-8,101,145
104,357,892
67,334,621
34,608,423
17,401,202
54,338,496
9,302,905
32,992,965
137,775,612
10,590,827
20,362,022
21,888,755
-1,833,815
46,465,514 • 7,927,064
9,488,782
1,119,960,600
484,290,833 136,348.885
261,265,426
74,637,683
6,1,284,014
337,283,861
65,604,874 112,983,724
202,159,002
39,638,465
16,365,052
124,826,244
38,506,976
41,523,883
51,274,633
134,349,180
2,912,803
30,435,945
66,950,710
17,082,502
121,009,054
253,433,289
49,987,803
474,292,762 150,948,459
717,512,002
387,824,910
162,533,104
27,488,254
275,510,103
93,201,384
15,584,526
14,831,796
61,763,713
8,559,472
362,026,687
46,986,334
147,069,303
81,207,992
8,883,838
19,467,019
251,988,895
36,559,607
54,064,670
16,423,316
2,799,775
1,403,353
42,843,296
19,557,542
14,045,988
521,042,424
254,068,880 132,070,165
7,486,732
31,644,721
4,946,695
2,774,035,148 1,922,864,651 -54,321,364
84,220,131
24,825,826
5,528,680
61,233,723
9,219,055
28,352,692
740,40,6,422
318,822,511 252,908,010
170,751,358
66,811,462 -7,073,061
84,746,023
24,968,572
26,855,027
1,360,802,293
643,243,991 410,045,840
112,129,569
65,257,163
17,500,753
70,917,349
9,882,947
2,937,996
109,794,860
7,474,252
41,930,626
111,964,540
39,867,675
27,209,151
350,297,337
113,278,037
42,678,220
45,044,946
14,281,206
7,409,458
29,540,804
14,628,955
4,522,461
130,682,859
42,216,464
42,421,636
169,727,615
49,697,247
96,369,131
106,061,550
30,170,809
50,496,197
228,190,253
87,614,595
62,009,432
28,855,603
6,523,787
-2,441,666

$55,039,552
8,671,087
27,858,267
50,612,609
404,283,601
83,999,745
115,328,383
-1,339,234
37,023,271
36,977,294
104,782,647
1,526,733
38,538,450
635,669,767
186,627,743
271,678,987
162,520,537
86,319,268
83,074,547
36,514,765
132,424,235
243,219,240
225,291,806
6 182,308,719
14
46,931,917
13 214,957,384
11
61,740,973
21 215,429,288
9
13,623,541
33
23,285,754
25 266,973,544
16
24,157,989
- 2 851,170,497
7
59,394,305
46
52,014,668
34 421,583,911
—4 103,939,896
32
59,777^,451
30 717,558,302
16
46,872,406
4
61,034,402
38 102,320,608
24
72,096,865
12 237,019,300
16
30,763,740
15
14,911,849
32
88,466,395
57 120,030,368
48
75,890,741
27 140,575,658
-6
22,331,816

215,924,639,355 213,652,383,207 36,298,577,620 2,272,256,148

7,353,805,587

$121,250,953
Alabama
15,434,987
Alaska
41,579,450
Arizona
76,354,037
Arkansas
701,850,380
California
159,487,951
Colorado
295,617,840
Connecticut
48,358,031
Delaware
138,966,315
Dist. of Columbia..
63,681,401
Florida
148,366,439
Georgia
20,054,940
Hawaii
55,954,296
Idaho
1,256,309,485
Illinois
325,549,440
Indiana
450,267,585
Iowa
218,524,054
Kansas
166,350,127
Kentucky
137,261,983
Louisiana
84,033,212
Maine
303,421,092
Maryland
868,460,461
Massachusetts
415,313,164
Michigan
291,074,629
Minnesota
70,323,185
Mississippi
409,013,021
Missouri
90,091,830
Montana
306,053,565
Nebraska
17,826,669
Nevada
56,889,284
New Hampshire
653,112,589
New Jersey
36,591,416
New Mexico
2,719,713,784
New York
89,748,811
North Carolina
89,586,415
Noith Dakota
993,314,432
Ohio
163,678,297
Oklahoma
111,601,050
Oregon
1,770,848,133
Pennsylvania
129,630,322
Rhode Island
73,855,345
South Carolina
151,725,486
South Dakota
139,173,691
Tennessee
392,975,557
Texas
52,454,404
Utah..
34,063,265
Vermont
173,104,495
Virginia
266,096,746
Washington
156,557,747
West Virginia
290,199,685
Wisconsin
26,413,937
Wyoming
Nonresident aliens
and citizens re56,473,942
siding abroad
Total

1916-17




1 A minus sign (—) indicates decrease.
2
Net incomes of $1,000 and over.
3 Net incomes of $3,000 and over.

Per
cent.

462
237
286
177
156
86
2
55
212
318
8
486
131
250
414
410
224
162
120
109
51
139
196
316
146
317
119
105
323
44
239
564
132
156
240
112
72
618
1,369
181
209
215
102
210
242
252
160
342

24

STATISTICS OF INCOME.

Personal returns, tax yield/or calendar years 1918,1917, and 1916, by States and Territories.
Increase.1

Tax yield.
and Territories.

1917-18
1918

1917

1916
Amount.

Total.

$2,023,984
132,769
1,019,262
1,848,177
20,355,424
5,184,948
10,595,737
9,350,461
4,446,620
1,584,917
3,250,342
1,174,831
839,646
49,103,261
5,978,782
5,445,816
5,428,495
2,943,196
4,936,825
2,467,852
12,378,724
44,478,907
15,159,388
8,356,172
2,252,612
10,880,241
1,548,582
5,285,238
241,944
1,517,183
25,710,042
713,829
251,785,795
2,747,673
936,862
31,928,937
5,682,493
3,298,630
79,454,848
8,805,953
1,815,909
1,171,328
2,794,197
13,447,453
1,364,652
1,459,253
3,929,273
4,337,754
3,303,285
5,716,256
838,196

$4,431,563
316,859
1,724,116
3,269,477
36,070,926
5,844,925
17,690,343
7,158,522
8,669,100
2,367,463
7,077,184
1,857,352
1,493,518
84,560,642
11,456,898
15,928,158
7,880,244
7,918,960
9,353,518
4,263,003
20,415,237
81,307,340
22,336,385
15,262,760
3,542,849
20,716,692
3,012,902
9,373,582
412,342
2,827,724
43,109,648
989,825
354,263,417
5,575,001
2,219,954
55,170,252
7,649,280
6,049,987
137,781,370
13,512,766
2,732,593
4,139,239
6,795,268
21,575,479
1,347,780
1,821,823
7,674,725
9,743,163
5,709,295
11,382,127
1,272,692

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Dist. of Columbia...
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire...
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Nonresident aliens
and citizens residing abroad

Per

$175,989 $2,407,579 119
17,022
184,090 139
704,854
69
191,519
1,421,300
77
157,513
77
3,595,636 15,715,502
659,977
1,055,758
13
7,094,606
2,824,846
67
3,695,605 -2,191,939 - 2 3
4,222,480
1,068,644
95
782,546
322,636
49
3,826,842 118
378,062
682,521
366,802
58
653,872
140,496
78
35,457,381
10,947,250
72
5,478,116
-1,165,961
92
518,845 10,482,342 192
2,451,749
45
555,943
4,975,764 169
384,497
4,416,693
89
778,693
1,795,151
371,367
73
8,036,513
2,405,523
65
10,892,685 36,828,433
83
7,176,997
3,340,682
47
6,906,588
1,553,282
83
1,290,237
195,054
57
9,836,451
2,373,327
90
1,464,320
304,448
95
347,778
4,088,344
77
18,505
170,398
70
1,310,541
258,173
86
5,545,231 17,399,606
68
275,996
83,935
39
77,970,521 102,477,622
41
2,827,328 103
56,970
1,283,092 137
66,344
7,722,306 23,241,315
73
1,966,787
4,347,797
35
2,751,357
337,051
83
17,612,739 58,326,522
73
4,706,813
1,915,104
53
916,684
77,198
50
2,967,911 253
48,563
4,001,071 143
413,078
8,128,026
2,643,697
60
-16,872 - 1
167,688
362,570
365,004
25
3,745,452
593,304
95
5,365,409 123
776,470
2,406,010
416,386
73
5,665,871
1,253,257
99
434,496
67,510
52

Amount.

Per
cent.

$1,,847,995 1,050
115,747
680
827,743
432
,690,664 1,073
759,788
466
,129,190
391
,770,891
275
654,856
153
377,976
316
262,281
390
872,280
760
808,029
220
699,150
498
156,011
349
812,821
413
926,971
950
872,552
876
558,699
665
,158,132
534
,096,485
565
973,201
415
586,222
308
818,706
354
802,890
438
,057,558 1,055
,506,914
358
,244,134
409
,937,460 1,420
223,439 1,207
,259,010
488
,164,811
364
629,894
750
,815,274
223
,186,703
390
870,518 1,312
,206,631
313
,334,696
31
,961,579
877
,842,109
351
,890,849
360
,738,711 2,252
122,765 2,312
381,119
576
,803,756
409
,196,964
714
,094,249
300
1,335,969
562
1,601,284
464
1,886,899 693
L462,999
356
770,686 1,142

8,665,567

8,665,567

2 691,492,954 3 173,386,694 436,228,881

2 1,127,721,835




1916-17

1
2

A minus sign (—) indicates decrease.
Net incomes $1,000 and over.
« Net incomes $3,000 and over.

63 518,106,260

299

STATISTICS OF INCOME.
Personal

25

returns, income by sources for calendar years 1918, 1917, and 1916.

Increase. 1

Income.

1916-17

1917-18

Source of income.
1918

1917

1916
Amount.

Personal service:
Salaries, wages,
commissions,
bonuses, directors' fees,
$8,267,391,550 $3,648,437,902 $1,478,346,372 $4,618,953,648
etc
Business, trade,
commerce,
partnership,
farming, and
profits from
incidental
sales of real
estate, stocks,
bonds, and
other property
4,630,455,322 3,958,670,028 3,010,404,924 671,785,294
12,897,846,872

Total.
Property:
Rents and royalties
I n t e r e s t on
bonds, notes,
etc.,including
fiduciaries,
and
foreign
sources
Dividends

7,607,107,930| 4,488,751,296 5,290,738,942

Per
cent.

Amount.

127 $2,170,091,530

948,265,104

32
69

17

40,540,742

1,403,485,691
2,468,749,244

936,715,456 1,080,879,405 466,770,235
2,848,^42,499 2,136,468,625 -380,093,255

50 -144,163,949
- 1 3 712,373,874

4,847,914,601

4,469,901,354 3,861,150,687|

684,343,399

(143,802,657,'

147

70 3,118,356,634

291,336,267

975,679,666

Per

-13
33

378,013,247

S,750,667

16

Total income. 17,745,761,473 12,077,009,284 8,349,901,983 5,668,752,189
General deductions
1,821,122,118
885,763,077 2,051,324,363 935,359,041

3,727,107,301

45

106 -1,165,561,286

^15,924,639,355 '11,191,246,207 46,298,577,620,4,733,393,148

42 4,892,668,587

Total.

Net income

1 A minus sign (—) indicates decrease.
2 Compiled from returns reporting net incomes of $1,000 and over.
Compiled from returns reporting net incomes of $2,000 and over.
* Compiled from returns reporting net incomes of $3,000 and over.

3

Ill the study of the above table it should be observed that in 1917
and 1918 the figures represent net amounts, the gross income haying
been reduced by the deductions applicable to each source. The item
"General deductions" represents such other deductions as were not
chargeable to any of the sources of income and includes interest on
personal indebtedness, taxes on dwellings, and personal property,
and other taxes not reported elsewhere; also other miscellaneous
deductions, including contributions in 1918 but not in 1917. The
amounts shown for 1916 represent gross income, the general deductions not having been allocated to the several sources.




26

STATISTICS OF INCOME.

Corporation returns, number filed for calendar years 1918, 1917, and 1916, by States ano
Territories.
Increase.1

Number of corporations.
1917-18

States and Territories.

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total




1918

1917

1916

3,228
127
1,101
1,993
15,964
7,170
4,799
688
719
3,023
4,384
480
1,184
20,406
8,589
8,257
4,474
4,307
3,661
2,469
3,498
12,622
9,021
8,576
1,132
13,332
3,804
4,464
440
1,275
8,807
965
47,535
4,212
2,752
15,815
6,321
4,398
18,473
1,617
3,554
2,202
4,186
8,198
2,542
736
5,009
9,287
3,519
10,961
1,303

3,470
212
1,460
2,521
18,369
7,618
4,976
1,071
1,263
2,991
4,956
617
1,889
22,389
9,019
9,288
4,604
5,580
4,096
3,311
4,250
13,799
9,993
9,486
1,811
14,840
3,774
4,684
1,051
1,177
10,112
1,103
46,144
5,155
3,124
17,615
7,364
5,352
20,834
2,271
4,087
2,588
4,714
9,039
3,545
936
6,012
9,043
4,559
11,923
1,341

3,361
206
1,390
2,344
17,986
7,479
4,852
960
1,130
2,869
4,758
571
1,780
21,931
8,546
9,064
4,467
5,405
3,705
3,084
4,039
13,273
9,823
9,276
1,653
14,262
3,613
4,561
939
1,052
9,777
979
44,632
5,021
2,769
17,660
7,150
5,022
20,460
2,133
3,915
2,442
4,670
8,693
3,481
905
5,950
9,908
4,381
11,635
1,291

242
85
359
528
-2,405
448
177
383
544
32
572
137
705
-1,983
430
-1,031
130
-1,273
435
842
752
-1,177
972
910
679
-1,508
30
220
611
98
-1,305
138
1,391
943
372
-1,800
-1,043
954
-2,361
654
533
386
528
— 841
-1,003
200
-1,003
244
-1,040
962

317,579

351,426

341,253

-33,847

*A minus sign ( - ) indicates decrease.

1916-17

Per Amount. Per
Amount. cent.
cent.

-

38

n

-40
-25
-21
-13
- 6
- 4
-36
-43
1
-12
-22
-37
- 9
- 5
-11
- 3
-23
-11
-25
—18
- 9
-10
-10
-37
-10
1
— 5
-58
8
-13
—13
3
-18
-12
-10
—14
-18
-11
-29
-13
-15
-11
- 9
-28
-21
-17
3
-23
- 8
- 3
-10

109
6
70
177
383
139
124
111
133
122
198
46
109
458
473
224
137
175
391
227
211
526
170
210
158
578
161
123
112
125
335
124
1,512
134
355
— 45
214
330
374
138
172
146
44
346
64
31
62
-865
178
288
50

3
3
5
8
2
2
3
12
12
4
4
8
6
2
6
2
3
3
11
7
5
4
2
2
10
4
4
3
12
12
3
13
3
3
13
-1
3
7
2
6
4
6
1
4
2
3
1
-9
4
2
4

10,173

3

STATISTICS OF INCOME.

27

Corporation returns, net income reported for calendar years 1918, 1917, and 1916, by States
and Territories.
Increase.1

Net income.
1917-18

States and Territories.
1918

$44,240,690
Alabama
694,256
Alaska.
11,712,463
Arizona
20,279,541
Arkansas
226,771,653
California
74,209,860
Colorado
162,323,386
Connecticut
46,730,072
Delaware
15,100,500
Dist. of Columbia
14,073,439
Florida
72,142,676
Georgia
24,023,809
Hawaii
7,305,194
Idaho.
759,325,582
Illinois
114,146,476
Indiana
60,992,499
Iowa
81,794,544
Kansas
69,821,552
Kentucky
57,167,621
Louisiana
25,251,628
Maine
84,761,692
Maryland
Massachusetts... 614,896,233
338,729,021
Michigan
138,101,260
Minnesota
11,244,051
Mississippi
258,919,402
Missouri
28,821,251
Montana
33,872,984
Nebraska
.
2,288,227
Nevada
42,223,546
NewHampshire..
191,018,725
New Jersey
6,628,744
New Mexico
2,153,317,770
New York
North Carolina.. 107,028,177
9,900,561
North D a k o t a . . .
643,186,133
Ohio
37,626,312
Oklahoma
34,694,323
Oregon
953,262,739
Pennsylvania
78,399,455
Rhode Island
58,292,576
South Carolina..
9,704,447
South D a k o t a . . .
53,465,096
Tennessee
124,123,481
Texas
19,170,23,7
Utah
9,251,162
Vermont
107,670,674
Virginia
70,751,208
Washington
76,642,276
West Virginia...
158,550,172
Wisconsin
6,861,873
Wyoming
Total

1917

$60,430,518
$45,892,777
997,554
744,903
31,808,428
30,924,259
23,999,993
24,791,391
322,260,909
279,952,569
96,761,318
57,043,218
181,855,545
189,211,399
128,477,428
136,270,898
34,393,560
41,460,981
18,677,504
17,670,823
73,150,726
56,508,639
38,002,867
45,704,636
14,951,419
10,817,234
1,133,783,726
762,145,412
101,751,368
138,322,867
57,610,384
77,849,313
121,396,212
104,070,570
82,895,744
66,519,119
88,178,618
52,633,117
55,824,590
38,312,774
87,284,003
109,891,583
467,503,662
831,735,324
375,253,744
307,749,892
273,447,667
205,685,329
14,814,159
11,382,856
302,119,274
222,630,602
31,302,667
33,580,309
46,189,285
35,742,854
3,805,024
3,778,312
16,319,046
14,861,724
256,292,144
245,706,911
14,592,888
15,138,195
2,201,115 746 2,274,661,422
91,608 121
60,882,803
9,795,608
10,664,421
936,483,205
630,144,978
76,978,232
112,338,867
34,385,889
18,732,510
1,476,497,279 1,122,447,066
76,653,837
71,874,276
54,561,634
23,512,698
10,856,357
7,924,094
68,770,977
48,737,212
208,191,837
123,581,835
49,028,217
57,600,820
12,630,109
9,201,351
136,977,815
93,482,931
84,300,592
53,468,785
109,543,951
66,409,707
149,917,972
132,762,577
9,785,041
8,895,659

Amount.

Per
cent.

$16,189,828
303,298
20,095,965
3,720,452
95,489,256
22,551,458
19,532,159
81,747,356
19,293,060
4,604,065
1,008,050
13,979,058
7,646,225
374,458,144
24L176,391
16,856,814
39,601,668
13,074,192
31,010,997
30,572,962
25,129,891
216,839,091
30,979,129
- 135,346,407
-3,570,108
43,199,872
2,481,416
12,316,301
1,516,797
25,904,500
65,273,419
7,964,144
47,797,976
15,420,056
104,953
- 293,297.072
39,351,920
308,434
- 513,234,540
1,745,618
3,730,942
1,151,910
15,305,881
84,068,350
29,857,980
3,378,947
29,307,141
13,549,384
32,901,675
8,632,200
2,923,168

-27
-30
-63
-16
-30
-23
-11
-64
-56
-25
- 1
-37
-51
-33
-17
-22
-33
-16
—35
—55
-23
—21)
10
-49
-24
-14
- 8
-27
-40
159
—25
—55
- 2
17
1
-31
—51
1

-

8,361,511,249 10,730,360,211 8,765,908,984 -2,368,848,962




1

1916-17

1916

A minus sign (—) indicates decrease.

or,

2
-11
-22
-40
-01
-27
-21
-16
-30
6
-30

Amount.

$14,537,741
252,651
884,169
791,398
42,308,340
39,718,100
- 7,355,854
- 7,793,470
- 7,067,421
1,006,681
16,642,087
- 7,701,769
4,134,185
371,638,314
36,571,499
20,238,929
17,325,642
16,376,625
35,545,501
17,511,816
22,607,580
364,231,062
-67,503,852
67,762,338
3,431,303
79,488,672
- 2,277,642
10,446,431
26,712
1,457,322
10,585,233
545,307
-73,545,676
30,725,318
868,813
306,338,227
-35,360,635
15,t)53,379
354,050,213
4,779,561
31,048,936
2,932,263
20,033,765
84,610,002
- 8,572,603
3,428,758
43,494,884
30,831,807
43,134,244
17,155,395
889,382

- 2 2 1,964,451,227

Per
cent.
32
34
3
- 3
15
70
- 4
- 6
-17
6
29
-17
38
49
36
35
17
25
68
46
26
78
-18
33
30
36
- 7
29
1
10
4
- 4
q

50
8
49
-31
84
32
7
132
37
41
68
-15
37
47
58
65
13
10
-

22

28

STATTSTTOS OF INCOME.

Corporation returns, tax yield for calendar years 1918, 1917, and 1916, by States and
Territories.
Increase.1

Tax.
1917-18

States and Territories.
1917

1918

Amount.
$14,880,689
202,818
3,913,183
5,747,375
71,857,906
28,033,824
65,472,179
19,937,765
4,792,854
3,005,475
28,978,044
8,014,383
1,833,894
278,662,236
40,491,541
16,100,592
19,619,483
23,978,936
18,300,881
7,997,729
30,116,417
274,088.286
143,175,293
35,545,623
3,180,341
103,399,779
5,463,830
8,259,550
438,975
17,636,174
59,670,460
1,277,469
807,306,499
50,678,099
1,485,977
267,344,555
10,324,532
12,277,923
385,262,742
35,882,763
26,302,736
2,001,261
19,108,846
34,459,589
6,147,459
3,564,707
31,014,980
23,869,313
34,955,959
60,827,480
1,875,018

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of C o l u m b i a . .
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
N o r t h Carolina
N o r t h Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
R h o d e Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

Total

1916-17

$15,174,347
249,860
6,598,863
3,962,299
58,384,268
14,656,097
44,742,693
29,154,615
4,117,157
2,401,069
12,312,967
11,381,001
2,497,452
219,018,819
28,179,169
12,517,328
19,611,875
17,390,723
17,557,639
8,082,526
18,699,793
137,224,705
60,968,508
48,898,270
1,927,457
57,452,011
3,891,316
6,728,556
431,467
3,181,312
47,280,689
3,204,692
394,470,651
20,353,098
2,144,686
248,117,703
14,476,725
6,331,770
387,895,679
17,236,710
9,069,122
1,780,969
12,841,971
36,004,391
7,349,631
2,200,582
18,948,380
14,143,322
28,631,705
30,893,450
1,675,681

$912,402
14,636
619,181
487,130
5,458,102
1,115,854
3,713,384
2,894,425
778,274
351,040
1,082,190
889,751
212,526
15,014,845
2,001,337
1,113,903
2,073,911
1,303,454
1,047,775
744,773
1,658,036
8,927,594
7,362,945
4,053,243
222,380
4,347,717
663,332
701,490
75,148
285,939
4,819,514
303,499
44,464,771
1,200,185
207,064
12,364,799
2,196,340
357,644
22,276,545
1,395,766
445,222
155,845
949,638
2,352,057
1,145,035
180,639
1,709,418
1,054,032
1,314,023
2,615,579
170,818

-

$293,658
47,042
2,685,680
1,785,076

13,473,638
13,377,727
20,729,486
- 9,216,850
675,697
604,406
16,665,077
- 3,366,618
663,558
59,643,417
12,312,372
3,583,264
7,608
6,588,213
743,242
84,797
11,416,624
136,863,581
82,206,785
-13,352,647
1,252,884
45,947,768
1,572,514
1,530,994
7,508
14,454,862
12,389,771
- 1,927,223
412,835,848
30,325,001
658,709
49,226,852
- 4,152,193
5,946,153
- 2,632,937
18,646,053
17,233,614
220,292
6,266,875
- 1,544,802
- 1,202,172
1,364,125
12,066,600
9,725,991
6,324,254
29,934,030
199,337

;3,158,764,422 2,142,445,769 171,805,150 1,016,318,653

Per
cent.
- 2
-19
-41
45
23
91
46
-32
16
25
135
—30
-27
27
44

Amount.

! Per
i cent.

$14,261,945 1,563
235,224 1,607
966
5,979,682
3,475,1C9
52,926,166
13,540,243
41,029,309
26,260,190
3,338,883
2,050,029
11,230,777
10,491,250
2,284,926
204,003,974
26,177,832
11,403,425
17,537,964
16,087,269
16,509,864
7,337,753
17,041,757
128,297,111
53,605,563
44,845,027
1,705,077
53,104,294
3,227,984
6,027,066
356,319
2,895,373
42,461,175
2,901,193
350,005,880
19,152,913
1,937,622
205,752,904
12,280,385
5,974,126
365,619,134
15,840,944
8,623,900
1,625,124
11,892,333
33,652,334
6,204,596
2,019,943
17,238,962
13,089,290
27,317,682
28,277,871
1,504,863

713
970
1,213
1,105
907
429
584
1,038
1,179
1,075
1,359
1,308
1,024
846
1,234
1,576
985
1,028
1,437
728
1,103
767
1,221
487
859
474
1,013
881
956
787
1,596
936
1,664
559
1,670
1,641
1,135
1,937
1,043
1,252
1,431
542
1,118
1,008
1,242
2,079
1,081
881

47 1,970,640,619

1,147

4
— 1
61
99
135
-27
65
80
40
23
2
454
26
-60
105
149
-31
23
-29
94
— 1
108
190
12
49
—4
-16
62
64
69
22
97
12

i A minus sign (—) indicates decrease.

SUMMARY OF INCOME AND TAX REPORTED BY YEARS.

A general review of the number of returns, the net income, and
the tax reported for each of the years since the inception of the
present epoch of income taxation, is given in the following tables:




STATISTICS OF INCOME.

29

Number of personal returns, calendar years 1914-1918, by income <
Income classes.

1914

$1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000
$4,000 to $5,000
$5,000 to $10,000
$10,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $100,000....
$100,000 to $150,000...
$150,000 to $200,000...
$200,000 to $250,000...
$250,000 to $300,000...
$300,000 to $400,000...
$400,000 to $500,000...
$500,000 to $1,000,000.
$1,000,000 and over...

1915

1916

1918

1917
1,640,758
838,707
374,958
185,805
270,666
65,800
29,896
16,806
10,571
12,733
7,087
12,439
3,302
1,302
703
342
380
179
315
141

1,516,938
1,496,878
610,095
322,241
319,356
69,992
30,227
16,350
10,206
11,887
6,449
9,996
2,358
866
401
247
260
122
178
67

357,515 336,652 429,401
Total
*7,635
Married women making separate returns from husbands.

3,472,890

4,425,114

357,515 336,652 437,036

3,472,890

4,425,114

!,754 69,045 85,122
i,525 58,949 72,027
127,448 120,402 150,553
34,141 34,102 45,309
15,790 16,475 22,618
8,672
9,707 12,953
5,483
6,196
8,055
6,008
7,005 10,068
3,185
4,100
5,611
5,161
6,847 10,452
1,189
2,900
1,793
406
724
1,284
233
726
386
130
216
427
147
469
254
69
122
245
114
209
376
60
206
120

Total number of returns filed.

i The net income reported on separate returns made by husband and wife in 1916 are combined and included as one return in the figures for the several classes. In all other years the returns of married women
filed separately are included in their individual income classes independent of husbands' income.
NOTE.—The returns for 1913 are omitted, as they pertain only to the last 10 months of that year.
Returns of net income by years.
PERSONAL.
Number of
returns.

Year.
1913
1914
1915.
1916
1917
1918

.

.

... -

Net income.

1
357,598
1
357,515
1
336,652
1

2$3,900,000,000
4,000,000,000
4,600,000,000
437,036
6,300,000,000
3 3,472,890 13,700,000,000
3
4,425,114 16,000,000,000

Increase from
year to year.

$100,000,000
600,000,000
1,700,000,000
7,400,000,000
2,300,000,000

CORPORATION.

Year.

1909
1910
1911
1912
1913
1914 . .
1915
1916 .
1917
1918....

.

.

Total
number
of
returns.

Returns
showing
taxable
income.

Returns
showing
no
taxable
income.

262,490
270,202
288,352
305,336
316,909
6 299,445
6
366,443
341,253
351,426
317,579

4 52,498
4 54,040
4 55,129
4 61,116
188,866
174,205
190,911
206,984
232,079
202,061

209,992
216,162
233,223
244,220
128,043
125,240
175,532
134,269
119,347
115,518

1
Returns reporting net income of $3,000 and over.
2
Determined on the basis of the number of returns filed and
3
Returns
reporting net income of $1,000 and over.
4
Returns showing net income in excess of $5,000 exemption.
5

Net income.

Increase
from year
to year.

$3,590,000,000
3,761,000,000
$171,000,000
3,503,000,000
5 258,000,000
4,151,000,000
648,000,000
4,714,000,000
563,000,000
3,940,000,000
6 774,000,000
5,310,000,000
1,370,000,000
8,765,900,000
3,455,900,000
10,730,400,000
1,964,500,000
8,400,000,000 6 2,330,400,000

the average net income in each class.

Decrease.
61915 contains approximately 30,000 returns showing no net income which properly belong and should
bo included in 1914. (See Annual Report Commissioner of Internal Revenue, 1916, p. 26.)




30

STATISTICS OF INCOME.
Income tax yield by years.
Personal.
Year.

19131
19141
1915 l
1916
1917
1918

.

. . . . . .

Normal tax.

Surtax.

$12,728,038
16,559,493
23,995,777
51,440,558
156,897,441
476,432,808

$15,525,497
24,486,669
43,947,818
121,946,136
433,345,732
651,289,027

Partnership.
Year.

War profits
and excess
profits tax.

$101,249,781

Total tax.

$28,253,535
41,046,162
67,943,595
173,386,694
691,492,954
1,127,721,835

Corporation.

Income t'ix.

War profits
and excess
profits tax.

2 $43,127,740
39,144,532
56,993,657
171,805,150
503,698,029 $1,638,747,740
$103,887,984
653,198,483 2,505,565,939

19131
19141
19151
1916
1917
1918

War profits
and excess
profits tax.

Grand total.
Total tax.

2$43,127,740
$71,381,275
39,144,532
80,190,694
56,993,657
124,937,252
171,805,150
345,191,844
2,142,445,769 2,92). 583,203
3,158,764,422 4,286,486,257

1 Annual Report of the Commissioner of Internal Revenue for thefisealyear ended June 30, immediately
following the years shown above.
2 Includes excise tax $10,671,0.77, act of Aug. 5,1909.

On the pages immediately following will be found the basic tables
to which the foregoing text tables refer.
Respectfully,
PAUL F. MYERS,

Acting Commissioner of Internal Revenue,
Approved: December 28, 1920,
D. F. HOUSTON,

Secretary of the Treasury.







BASIC TABLES
Personal Returns

31

TABLE 1.—PERSONAL, RETURNS—DISTRIBUTION OF INCOME, BY STATES, FOR THE UNITED STATES; showing for each CO
to
State the number of returns, net income, tax, and relative percentages.
[Income returned for the calendar year ended Dec. 31, 1918.]
Returns.
States and Territories.
Number.

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio




|
!
.. i
I

I
!
\
!

38,988
7,606
13,701
20,612
206,471
54,160
86.489
10,239
43,776
19,102
39,073
4,242
19,249
366,918
104,581
118,933
64,794
47,098
33,432
25,104
87,085
209,786
135,349
84,515
19,949
110,890
34,464
96,049
7,097
17,317
185,706
13,084
559,753
21,738
29,120
306,918

Exemptions from normal

Tot income.

Per
cent of
total.

0.88
.17

.31
.47
4.67
1.22
1.95
.23
.99
.43
.88
.10
.44
8.29
2.36
2.69
1.46
1.06
.76
.57
1.97
4.74
3.06
1.91
.45
2.50
.78
2.17
.16
.39
4.20
.30
12.65
.49
.66
6.94

Per

Amount.
$121,250
15 ,434
41 , 579
76 ,354
701 850

159,487

295
48
138
63
148
20
55

617
358
966
681
366
054

954,

1,256 309
325 549,
450
218
166
137
84
303
868

267

953
987
450
037
380
951
840
031
315
401
439
940
296
485
440
585
054

524,
350,127
261, 983
033, 212
421, 092
460 461

415,313; 164
291 074, 629
70, 323, 185
409,013, 021
90, 091, 830
306, 053, 565
17, 826, 669
56, 889, 284
653,112, 589
36,591, 416
2,719,713, 784
89, 748,811
89, 586, 415
993, 314, 432

Total tax.

tax.

cent ol
total.
0.76
.10
.26
.48

4.42
1.00
1.86
.30
.87
.40
.93
.13
.35

7.89
2.04
2.83
1.37
1.04
.86
.53

1.91
5.46
2.61
1.83
.44

2.57
.57

1.92
.11
.36

4.10
.23

17.08
.56
.56

6.24

Personal exemption.
$75,831,572
11,104,429
24,956,523
41,110,120
364,247,436
103,774,333
146,045,636
18,072,977
72,194,698
36,902,935
75,703,159
7,546,701
37,454,115
653,539,973
201,039,962
239,237,553
128,903,651
88,425,138
65,216,989
45,775; 008
155,570,711
366,147,704
247,807,212
163,036,665
38,033,345
209,967,670
59,651,310
198,727,711
12,028,544
30,570,209
337,450,646
25,009,884
970,481,990
45,397,662
60,893, 746
562,664,128

Net income
subject to
normal tax.

Normal
tax.

Surtax.

Dividends.

$37,052,654
$8,366,727
4,051,029
279,529
12,198,763
4,424,164
28,962,439
6,281,478
232,836,649
104,766,295
38,391,036
17,322,582
80,645,400
68,926,804
12,288,040
17,997,014
48,096,226
18,675,391
19,307,557
7,470,909
54,545,558
18,117, 722
5,090,827
7,417,412
16,164,117
2,336,064
426,397,427
176,372,085
94,489,795
30,019,683
187,075,826
23,954,206
77,847,391
11,773,012
55,234,881
22,690,108
52,245,444
19,799,550
24,173,579
14,084,625
112,093,382
35,756,999
306,588,452
195,724,305
98,960,952
68,545,000
86,317,160
41,720,804
28,115,192
4,174,648
134,389,786
64,655,565
23,714,330
6,7.26,190
94,254,298
13,071,556
5,210,470
587,655
14,940,514
11,378,561
220,584,854
95,077,089
9,151,112
2,430,420
631,719,308 1,117,513,486
27,102,438
17,248,711
24,043,475
4,649,194
158,058,597
272,591,707

Per

Amount.
.53,152,401 $1,279,162
290,114
26,745
972,746
751,370
2,375,015
894,462
19,807,042
16,263,884
3,320,978
2,523,947
6,613,099
11,077,244
1,103,061
6,055,461
4.321,858
4,347,242
lj656,864
710,599
4,405,964
2,671,220
496,928
1,360,424
1,267,581
225,937
38,309,875 46,250, 767
7,767,008
3,689,890
13,305,452
2,622,706
6,174,449
1,705,795
4,654,400
3,264,560
5,102,008
4,251,510
2,192,835
2,070,168
10,242,203
10,173,034
29,003,666
52,303,674
8,952,289
13,384,096
7,186,293
8,076,467
2,548,620
994,229
11,268,662
9,448,030
1,902,532
1,110,370
7,570,808
1,802,774
381,085
31,257
1,413,446
1,414,278
19,340,526
23,769,122
707,483
282,342
107,625,964 246,637,453
2,455,895
3,119,106
1,946,380
273,574
23,835, 749 31,334,503

$4,431,563
316,859
1,724,116
3,269,477
36,070,926
5,844,925
17,690,343
7,158,522
8,669,100
2,367,463
7,077,184
1,857,352
1,493,518
84,560,642
11,456,898
15,928,158
7,880,244
7,918,960
9,353,518
4,263,003
20,415,237
81,307,340
22,336,385
15,262,760
3,542,849
20,716,692
3,012,902
9,373,582
412,342
2,827,724
43,109,648
989,825
354,263,417
5,575,001
2,219,954
55,170,252

cent of
total.
0.39
.03
.15
.29

3.20
.52

1.57

.63

21
!63
.17
.13

a
t£

c

7.50
1.02
1.41
.70
.70
.83
.38

1.81
7.21
1.98
1.35
.31

1.84
.27
.83
.04
.25

3.82
.09

31.41
.49
.20

4.89

g

Oklahoma
i
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
!
West Virginia
:
Wisconsin
Wyoming
Nonresident aliens and citizens residing abroad
Total




46,818
34,592
518,729
32,921
20,239
45,505
38,232
114,500
18,517
9,965
51,207
95,422
48,876
94,704
7,821

1.05
.78
11.72
.74
.46
1.03
.86
2.59
.42
.23
1.16
2.16
1.10
2.14
.18

163,678,297
111,601,050
1,770,848,133
129,630,322
73,855,345
151,725,486
139,173,691
392,975,557
52,454,404
34,063,265
173,104,495
266,096,746
156,557,747
290,199,685
26,413,937

100.00

15,924,639,355

3,678
4,425,114

56,473,942

l!82
17

96,156,452
61,154,488
923,538,431
54,946,334
41,606,433
95,678,473
74,899,113
220,692,801
35,729,366
17,609,939
98,661,871
167,253,344
93,186,462
177,725,094
13,075,503

12,607, 768
9,257,224
271,183,035
33,834,964
7,362,595
4,274,270
15,918,976
39,622,453
5,800,607
6,859,165
20,315,457
17,666,671
22,821,487
43,146,545
2,673,185

.35

4,330,874

22,804,880

1.
70
11. 12
81
46
95
87
2. 47
33
21
1.09
1.67
QO

100.00 8,096,767,023 2,468,749,244

54,914,077
41,189,338
576,126,667
40,849,024
24,886,317
51,772,743
48,355,602
132,660,303
10,924,431
9,594,161
54,127,167
81,176,731
40,549,798
69,328,046
10,665,249

4,849, 703
3,380,639
51,701,250
3,983,635
2,037,120
3,742,508
4,258,151
12,241,012
1,013,642
851,957
4,680,084
6,439,623
3,214,233
6,330,597
886,565

2, 799,577
2,669,348
86,080,120
9,529,131
695,473
396,731
2,537,117
9,334,467
334,138
969,866
2,994,641
3,303,540
2,495,062
5,051,530
386,127

29,338,188

3,150,810

5,514,757

7,649,
6,049,
137,781,
13,512;
2,732,
4,139,
6,795,
21,575,
1,347,
1,821,
7,674,
9,743,
5,709,
11,382,
1,272,

.54
12.22
1.20
.24
.37
.60
1.91
.12
.16
.68
.86
.51
1.01
.11

8,665,567

5,359,123,088 j 476,432,808 651,289,027 j 1,127,721,835

100.00

H

I
ft

CO
CO

TABLE 2.—PERSONAL RETURNS—DISTRIBUTION BY INCOME CLASSES, FOR THE UNITED STATES; showing for each
class of income, the number of returns, net income, personal exemption, dividends, tax paid, and percentages,

CO

[Income returned for the calendar year ended Dec. 31,1918.]

Income classes.

$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 t o $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000...
$1,500,000 to $2,000,000.. .




Number
of
returns.

Dividends.

Net income.

Personal
exemption.

484,471
$737,201,503 $978,534,875
,032, 467 1,495,153,074 1,049,036,154
511,084 1,160,688,922 1,262,438,081
985, 794 2,466,135,911 1,849,356,359
65,095,451
89,914,225
26, 739
583,356 2,006,731,196 1,230,090,669
44,058,715
9,957
19,175,700
312,284 1,394,514,871
667,962,157
126,554
692,787,058
267,555,376
79,152
511,906,548
166,370,639
51,381
384,799,049
106,180,279
35,117
298,141,372
71,233,490
27,152
258,055,989
54,743,669
20, 414
214,690,308
40,647,888
16,371
32,321,835
188,661,249
13,202
25,819,680
165,180,632
10,882
21,638,947
147,077,711
9,123
17,997,996
132,627,910
30,227
58,899,098
522,089,846
31,360,693
16,350
366,220,394
19,339,971
10,206 i
279,226,359
22,749,293
11,887
410,534,915
12,345,328
6, 449
288,281,436
6,845,343
3,720
203,716,837
4,461,258
2,441
158,164,951
3,072,269
1,691
126,460,637
2,158,380
1,210
102,947,144
1,689,182
934
88,431,168
4,154,160
2,358
284,106,740
1,439,336
866
148,743,575
401
699,100
89,325,520
247
405,199
66,955,722
260
428,752
90,420,665
122
187,780
54,124,763
132
196,966
80,377,939
62,837
46
38,697,609
40,633
-33
39,243,088
16
16, 400
26,878,507

Normal tax.

96,716
128,341
258,600
1,345,453
1,567,280
1,885,555
1,799,640
3,953,755
2,091,834
1,964,864
1,955,550
2,167,937
1,722,486
8,595,154
7,168,001
7,217,185
9,777,117
7,610,952
5,103,164
4,230,325
3,046,898
2,949,767
2,587, 774
8,377,175
3,969,222
2,861,793

926,391
925,171
1,126,201
577,593
1,037,625
82,025
10, 400

Total tax.

Total.

1913-1917.
$226
22,555

Surtax.

$31,326,795
14,528,166
49,085,852
38,438,396
36,635,281
61,115,287
30,647,845
73,255,825
77,332,458
73,824,567
59,689,936
53,485,817
51,546,719
49,250,061
44,188,741
40,263,997
37,652,526
36,454,528
152,635,943
121,149,692
100,198,704
156,298,801
119,701,353
89,274,625
68,391,061
56,115,932
48,333,960
44,527,189
133,700,428
77,125,043
44,384,734
33,306,318
45,914,203
28,651,429
50,250,503
27,398,097
26,563.471
17.330 933

$31,327,021
14,550, 721 $26,481,602
49,085,852
38,535,112 35,415,344
36,635, 281

61,243,628
30,647, 845
73,514,425
78,677,911
75,391,847
61,575,491
55,285, 457
55,500,474
51,341,895
46,153,605
42,219,547
39,820,463
38,177,014
161,231,097
128,317,693
107,415,889
166,075,918
127,312,305
94,377,789
72,621,386
59,162,830
51,283,727
47,114,963
142,077,603
81,094,265
47,246,527
34,232,709
46,839,374
29,777,630
50,828,096
28,435,722
26,645, 496
17,341,333

43,615,203
39,313,517
22,038,650
18,030,829
15,840,052
13,407,616
13,113,352
10,878,009
10,166,815
9,113,213
8,276,955
7,554,762
30,362,255
21,788,573
17,138,905
24,618,654
17,488,684
12,206,613
9,641,399
7,632,792
5,945,241
4,842, 636
16,566,726
8,195,209
5,149,498
3,953,591
5,551,848
3,058,054
3,787,054
1,326,514
1,785,624
1,373,3C9

$534,071
1,404,371
1,957,096
3,202,107
3,529,819
2,610,059
2,778,912
2,813,835
2,796,195
2,966,861
15,005,314
15,336,921
14,689,826
29,033,675
27,270,904
24,431,922
22,674,963
21,124,647
19,807,407
19,121,035
79,113,338
52,293,166
37,276,298
29,288,154
42,999,044
27,555,901
43,601,232
21,119,348
23,282,509
16,410,192

Average
amount of
tax per
individual.

$26,481,602

$17. 46

35,415,344

23.66

Average
rate of
tax, per
cent.
1.19

43,615,203

71. 49

2.08

39,313/517
22,572,721
19,435,200
17,797,148
16,609,723
16,643,171
13,488,068
12,945,727
11,927,048
11,073,150
10,521,623
45,367,569
37,125,494
31,828,731
53,652,329
44,759,588
36,638,535
32,316,362
28,757,439
25,752,648
23,963, 671
95,680,064
60,488,375
42,425,796
33,241,745
48,550,892
30,613,955
47,388,286
22,445,862
25,068,133
17,783,591

122.00
178.36
245.54
346.38
472.98
612.96
660.73
790.77
903.42
1,017.57
1,153.31
1,500.90
2,270.67
3,118.63
4,513.53
6,940.55
9,849.07
13,238.98
17,006.17
21,283.18
25,657.04
40,576.79
69,848.01
105,799.99
134,581.96
186,734.20
250,934.06
359,002.17
487,953.52
759,640.39
1,111,474,44

2.73
3.26
3.80
4.63
5.57
6.45
6.28
6.86
7.22
7.53
7.93
8.69
10.14
11.40
13.07
15.53
17.98
20.43
22.74
25.01
27.10
33.68
40.66
47.50
49.65
53.69
56.56
58.96
58.00
63.88
66.16

H
M

o

o
o

g

$2,000,000 to $3,000,000.. .
$3,000,000 to $4,000,000...
$4,000,000 to $5,000,000...
$5,000,000 and over
Classes, grouped 2
Total.

26,777,977
14,130,796
(2)
()
30,456,524
4,425,114

11, 400
3,400
)

1,000

8,849
11,800

15,924, 639,355 8, 096, 767,023 99,161,374

i Nontaxable. Personal exemption and dividends exceed net income.




02V
24
13,232, 943

24, 404,027
13, 241, 792

31, 915,684

31, 927,484

2,369,587, 870 2,468, 749,244
2

569,930
200, 490

16, 677,313
918,879
8,

3,200

19, 663,713

476,432,808 651, 289,027

17,247, 243 1.567,931 18
9,119,369 2,279, 842. 25
2
)
19,666,913 6,555,637.67
1,127,721, 835

254 85

64. 41
64.54
64.57
7.08

Classes grouped to conceal net income and identity of the taxpayers.

C
If-

c
c

CO

36

STATISTICS OE INCOME.

TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES.
[Income returned for the calendar year ended Dec. 31, 1918.]
Returns.
distribuSimple distribution. Cumulative
tion.

Income classes.

Number
in each
class.
516,938
,496,878
610,095
322,241
126,554
79,152
51,381
35,117
27,152
20,414
16,371
13,202
10.882
9', 123
30,227
16,350
10,206
11,887
6,449
3,720
2,441
1,691
1,210
934
2,358
866
401
247
260
122
132
46
33
16
11
4

$1,000 to $2,000
$2,000 to $3,000
$3,000 to S4}000
$4,000 to $5,000
$5',000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$2. ,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 t o $400,000
$400,000 to $500 00©
$500,000 t o $750,000
$750,000 t o $1,000,000....
$1,000,000 to $1,500,000..
$1,500.000 t o $2 000,000..
$2,000,000 t o $3,000.000..
$3,000,000 t o $4,000,000..
$4,000,000 to $5,000,000.,
$5,000,000 and over.
Classes grouped *

Per cent
of total.
34.28
33.83
13 79
7^28
2.86
1.79
1.16
.79
.61
.46
.37
.30
.24
.21
.68
.37
.23
.27
.15

.08
.06
.04
.03
.02
.05
.02
.01
.0056
.0059
.0028
.0031
.0010
.0008
.0004
.0002
.0001

Cumulative percentages.

Over the Under the Over the Under the
class
class
class
class
above.
below.
below.
above.
4,425,114
2,908,176
1,411,298
801,203
478,962
352,408
273,256
221,875
186,758
159,606
139.192
122; 821
109,619
98,737
89,614
59,387
43,037
32,831
20.944
14,495
10,775
8,334
6 643
3', 433
4,499
2,141
1,275
874
627
367
245
113
67
34
18
7

1,516,938 100.00
3,013,816 65.72
3,623,911 31.89
3,946,152
18.10
4,072,706
10.82
4,151,858
7.96
4,203,239
6.17
4,238,356
5.01
4.265,508
4.22
4;285,922
3.61
4,302,293
3.15
4,315,495
2.78
4,326,377
2.48
4,335,500
2.24
4,365,727
2.03
4,382,077
1.35
4,392,283
.98
4,404,170
.75
4,410,619
.48
4 414,339
.33
4', 416,780
.25
4,41.8,471
.19
4,419,681
.15
4,420,615
.12
4,422.973
.10
4,423;839
.05
4,424,240
.03
4,424,487
.02
4,424,747
.0144
4,424,869
.00S5
4,425,001
.0057
4,425,047
.0026
4,425,080
.0016
4,425,096
.0008
4,425,107
.0004
4,425,111
.0002

34.28
68.11
81.90
89.18
92.04
93. S3
94.99
95.78
96.39
96.85
97.22
97.52
97.76
97.97
98.65
99.02
99.25
99.52
99.67
99.75
99.81
99.85
99.88
99.90
99.95
99.97
99.98
99.9*56
99.9915
99.9943
99.9974
99.9984
99.9992
99.9996
99.9998
99.9999

0)
0)

Total

.0001

4,425.114

4,425,114

.0001

IOO.OOV);)

100.00
Net income.

Simple distribution.

Cumulative distribution.

Cumulative
percentages.

Over the class Under the class
below.
above.

Over Under
the
the
class
class
below. above.

Income classes.
Amount in
each class.
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000.
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000.
$50,000to$60,000.

14.02 $15,924, 639,355 $2,232,354,577 100.00 I
22.78 13,692, 284,778 5,859,179,410
13.17 10,065, 459,945 7,955,824,831 63.20
9.03 7,968, 814,524 9,394,398,417 50.03
4.35 6,530, 240,938 10,087,185,475 41.00
3.21 5,837, 453,880 10,599,092,023 36.65
2.42 5,325, 547,332 10,983,891,072 33.44
1.87 4,940, 748,283 11,282,032,444 31.02
1.62 4,642, 606,911 11,540,088,433 29.15
1.35 4,384, 550,922 11,754,778,741 27.53
1.18 4,169,860,614 11,943,439,990 26.18
1.04 3,981, 199,365 12,108,620.622 25.00
.92 3,816,018,733 12,255, 698;333 23.96
.83 3,668, 941,022 12,388,326,243 23. 04
3.28 3,536,313,112 12,910,416,089 22.21
2.30 3,014,223,266 13,276,636,483 18.93
1.75 2,648, 002,872 13; 555,862,842 16. 63
2.58 2,368, 776,513 13,966,397,757 14.88
1.81 1,958,241,598 14,254,679,193 12.30
1.28 1,669,960,162 14,458,396,030 10.49
1
Classes grouped to conceal the net income and identity of the taxpayers.




1
I
!
1

$2,232 354,577
3,626! 824,833
2,096! 645,421
1,438 573,586
692! 787,058
511! 906,548
384! 799,049
298! 141,372
258, 055,989
214, 690,308
188, 661,249
165, 180,632
147, 077,711
132, 627,910
522, 089,846
366, 220,394
279, 226,359
410, 534,915
288, 281,436
203, 716,837

Per
cent
of
total.

14.02
36.80
49.97
59.00
63.35
66.56
68.98
70.85
72.47
73.82
75.00
76.04
76. 96
77. 79
81. 07
83. 37
85.12
87. 70
89. 51
90.79

37

STATISTICS OF TNCOMK.
TABLE

3.—PEBSONAL RETURNS—SIMPLE AND CUMULATIVE
TKIBUTION BY INCOME CLASSES -Continued.

DIS-

Net income.
Simple distribution.

Cumulative
percentages.

Cumulative distribution.

Incorae classes.
Per
cent
of
total.

Amount in
each class.

:

$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000
$150,000 t o $200,000
$200,000 t o $250,000
$250,000 t o $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,0001 o $750,000
$750,000 t o $1,000,000
$1,000,000 t o $1,500,000
$1,500,000 t o $2,000,000
$2,000,000 t o $3,000,000
$3,000,000 t o $4,000,000
$4,000,000 t o $5,000,000
$5,000,000and over
Classes grouped i

•
i

!

'
j
1
|
1
1
1

!

!
;
j
j

Total

$158,164,951
126,460,637
102,947,114
88,431,168
284,106, 740
148,74a, 575
89,325,520
66,955/722
90,420,665
54,121, 763
80, 377', 939
38,697, 609
39,243,088
26,878,507
26.777,977
14,130,796
(>)
(')
30~ 456,524

$0.99
.79
.65
.56
1.78
.93
.57
.42
.58
.34
.50
.24
.25
.17
.16
.09

Over the class Under the class
above.
below.

II, 466, 243,325 $14, 616,560,
1,308. 078,374 i 14;743,021,
i,i8i: 617,737 i 14,845,968 j
1,078, 670,593 I 14,934,399,
990, 239,425 I 15,218,506.
367,250^
706, 132,685 ! 15,
557. 389,110 ! 15,456,575,
063,590
15,
523,531
468',
401, 107,868 I 15,613,952:
687,203
!
15,
668,076'
310,
256, 562,440 15, 748,454'
184,501
787,152.
176,
826,395;
137, 486,892
853,274;
243,804
98,
880,052,
71, 365,297
894,182.
44, 587,320

.19

30,456,524

91. 78
92. 57
93. 22
93.78
95.56
96.
97.06
97.48
98.06
98.40
98.90
99.14
.39
99.56
99.72
.81

15,924,639,35o|

.19

100,00

! 15,924,639, 355 100.00
Tax (income tax and surtax).
Simple distribution.

Cumulative distribution.

Income classes.
Amount in
each class.
$1,000 to $2,000...
$2,000 to $3,000
$3,000 to $4,000
$4,000 to $5,000
85,000 to $6,000..
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
19,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000.
$12,000 to $13,000..
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000,
$25,000 to $30,000
$30,000 to $40,000.
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000..
$100,000 t o $150,000
$150,000 t o $200,000
$200,000 t o $250,000
$250,000 t o $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 t o $750,000
$750,000 t o $1,000.000
$1,000,000 t o $1,500,000
$1,500,000 t o $2,000,000
$2,000,000 t o $3,000,000
$3,000,000 t o $4,000,000
$4,000,000 t o $5,000,000
$5,000,000 and over
Classes grouped l

326,481,602
35,415,344
43,615,203
39,313,517
22,572,721
19,435,200
17,797,148
16,609,723
16,643,171
13,488,068
12,945,727
11,927,048
11,073,150
10,521,623
45,307,569
37,125,494
31,828,731
53,652,329
44,759,588
36,638,535
32,316,362
28,757,439
25,752,648
23,963,671
95, («0,064
60,488,375
42,425,796
33,241,745
48,550,892
30,613,955
47,388,286
22,445,862
25,068,133
17,783,591
17,247,243
9,119,369

0)
0)
19,666,913
-... 1,127,721,835

Total
1

Per cent
of total.

Over the class
below.

Under t h e
class above.

2.35
3.14
3.87
3.49
2.00
1.72
1.57
1.47
1.47
1.20
1.15
1.06
.98
.93
4.03
3.29
2.82
4.77
3.97
3.25
2.87
2.55
2.28
2.12
8.49
5.36
3.76
2.95
4.31
2.71
4.20
1.99
2.22
1.58
1.53
.SI

$1,127, •21,835
1,101,240,233
1,065,824,889
1,022,209,086
982, 896,169
960,323,448
940,888.248
923,091,100
906,481,377
889, 838,206
876,350,138
863,404,411
851, 477,363
840,404,213
829,882,590
784,515,021
747,389,527
715,560,796
661,908,467
617, 148,879
580,510,344
548, 193,982
519,436,543
493, 683,895
469, 720,224
374, 040,160
313,551,785
271, 125,989
237,884,244
189,333,352
158,719,397
111,331,111
885.249
63, 817,116
46, 033,525
786,282

$26,481,602
61,896,946
105,512,149
144,825,666
167,398,387
186,833,587
204,630,735
221,240,458
237,883,629
251,371,697
264,317,424
276,244,472
287,317,622
297,839,245
343,206,814
380,332,308
412,161,039
465,813,368
510,572,956
547,211,491
579,527,853
608,285,292
634,037,940
658,001,611
753,681,675
814,170,050
856,595,846
889,837,591
938,388,483
969,002,438
1,016,390,724
1,038,836,586
1,063,904,719
1,081,688,310
1,098,935,553
1,108,054,922

1.74

19,6(K>, 913

1,127,721,835

ss;

Cumulative percentages.
Under
Over
t h e class the class
above.
below.
100.00
97.65
94.51
90.64
87.15
85.15
83.43
81.86
80.39
78.92
77.72
76.57
75.51
74.53
73.60
69.57
66.28
63.46
58.69
54.72
51.47
48.60
46.05
43.77
41.65
33.16
27.80
24.04
21.09
16. 78
14.07
9.87
7.88
5.66
4.08
2.55

100.00

Classes grouped to conceal the net income and Identity of the taxpayer.




2.33
5.49
9.3G
12.85
14.85
16.57
18.14
19.61
21.08
22.28
23.43
24.49
25.47
26.40
30.43
33.72
36.54
41.31
45.28
48.53
51.40
53.95
56.23
58.35
66.84
72.20
75.96
78.91
83.22
85.93
90.13
92.12
94.34
95.92
97.45
98.26
100.00

TABLE 4.—PEBSONAL RETURNS—SEX AND FAMILY RELATIONSHIP—DISTRIBUTION BY STATES FOR THE UNITED
STATES.

00

[Income returned for the calendar year ended Dec. 31,1918.]
Joint returns of husbands and wives,
with or without dependent children,
including husbands
whose wives,though
living with them,
filed separate returns.

States and territories.

Single men—
Heads of families.

Single w o m e n Heads of families.

Single men—All
others.

NumNumber
NumNet
Net
of reber of
Net income. ber of income.
returns
returns. income. turns.
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts..
Michigan

Minnesota..
Mississippi.,
Missouri
Montana
Nebraska
Nevada




j
|
|

l

j
j
|
i
i
i
j
!
!
'

,
I

~

24,855
2,370
7,540
14,104
109,775
34,825
44,623
5,592
19,095
12,198
26,294
2,368
12,376
195,044
• —
72,548
86,185
46,106
31,397
16,789
14,321
47,073
111,705
77,489
53,754
10,326
70,761
17,804
71,382
3.735

$90,008,834
5,944,507
28,227,312
59,539,153
456,908,896
116,853,453
187,278,283
31,842,208
77,306,389
47,168,281
112,592,310
12,404,568
42,045,696
845,860,822
251,481,097
360,205,633
170,653,170
120,957,727
90,119,331
56;880,105
198,445,728
567,126,010
292,090,576
213,825,355
49,997,522
298,169,162
57,569,021
247,284,676
11,093,303

2,481
486
930
926
15,339
3,681
4,786
628
2,737
1,514
2,145
173
769
27,124
5,010

3,r"

2,644
2,376
2,756
1,859
6,971
14,894
9,879
5,725
750
7,161
1,606
4,028
114

$6,490,497
1,020,330
2,345,586
2,887,972
39,975,721
8,826,593
13,481,643
2,855,405
7,361,419
3,945,372
7,077,205
501,476
2,275,420
74,948,657
14,001,403
15,131,180
8.339,272
8;857,760
8,772,146
4,503,423
20,223,257
47,590,537
24,892,144
15,468,007
2,788,331
21,700,419
3,859 385
12,452,973
320,014

433
1
149
353
8,125
708
1,012
193
2,523
421
355
69
152
9,1
1,342
1,074
865
408
704|
454!
1,712
3,212
2,541
1,414
109
2,408
227
M61

Net
income.

Single w o m e n All others.

Wives making sep- \
arate
returns !
from husbands, j

Grand total.

Number
NumNumNet
Net
of re- Net income.
ber of
ber of
returns. income. returns. income. turns.

$1,291,805
9,649 $19,803,023
1,470 $3,024,132
5,799
2
4,746
10,934
8,447,417
347,086
4,773
281
593,896
9,749,567
1,139,605
4,387
724 1,952,768
10,215,658
56,609 124,652,630 14,744 42,96G,572
22,594,701
2,368 5,011,320
1,745,050
12,335
25,341,192
6,591 23,735,908
3,939,074
28,497
59,211,999
726 3,146,356
797,182
2,937
7,254,958
9,762 21,501,983
5,934,443
9,025
22,152,666
894 2,127,226
1,322,811
3,938
8,335,552
1,579 4,053,120
1,543,718
8,392
20,807,684
594 2,852,428
274,720
933
2,913,930
450
835,248
427,706
5,486
10,230,548
26,537,238 111,837 232,814,798 20,162 52,315,124
4,320 9,832,121
3,940,616
20,974
43,662,129
5,445 12,860,362
4,714,075
21,591
53,991,416
2,255 5,853,781
2,986,081
12,576
28,842,275
2,387
6,456,207
1,758,641
9,780
23,701,377
5,274 11,360,378
2,854,388
7,716
22,285,154
1,951
5,841,112
1,335,195
6,330
14,278,251
6,710 17,840,862
5,784,375
23,944
56,694,458
21,543
69,092,961
55,198 143,164,348
12,671,199
5,877 14,583,633
38,739
6,520,413
69,892,149
2 993 8,406,613
20,153
4,022,089
44,493,645
935 2,190,030
500,870
7,743
14,195,944
6,921 19,037,209
22,701
56,042,554
6,781,671
804 1,585,353
13,8T
25,959,430
572,308
3,216 6,167,494
15,709
34,659,434
3,279,337
165
299,860
3,016
5,957,134
18.187

100
1
28
118
1,879
243
980
163
634
137
308
105
16
2,865
387
829
348
750
193
189
675
3,234
824
476
86
938
155
553
64

$632,662
6,000
316,003
618,881
14,751,860
1,710,343
7,970,933
2,461,922
4,709,415
782,159
2,292,402
1,107,818
139 678
23,832,846
2,632,074
3,364,919
1,849,475
4,618,415
1,870,586
1,195,126
4,432,412
28,815,406
7,334,249
4,858,920
650,488
7,282,006
546,335
2,209,651
138,171'

$121,250,953
7,606
15,434,987
41,579,450
13,701
70,354,037
20,612
701,850,380
206,471
54,160
159,487,951
295,617,840
86,489
48,358,031
10,239
138,966,315
43,776
19,102
63,681,401
39,073
148,366,439
4,242
20,054,940
19,249
55,954,296
366,918 1,256.309,485
104,581
325,549,440
118,933
450,267,585
64,794
218,524,054
47,098
166,350,127
33,432
137,261,983
25,104
84,033,212
87,085
303,421,092
209,786
868,460,461
135,349
415,313,164
84,515
291,074,629
19,949
70,323,185
409,013,021
110,890
34,464
90,091,830
306,053,565
96,049
7,097
17,826,669

2

s
3
o

i

New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Ehode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia.
Washington
West Virginia
Wisconsin
Wyoming
Nonresident aliens and citizens residing abroad
Total




9,327
37,548,230
111,485
456,354,146
8,225
26,556,687
291,329 1,732,387,189
13,938
66,718,796
21,206
70,560,997
712,330,348
187,117
128,143,739
34,283
19,640
78,938,809
263,954 1,148,660,030
17,344
82,538,078
14,305
56/310,942
33,425
121,428,529
25,831
106,138,405
74,734
295,557,872
11,247
38,131,770
5,530
22,913,494
31,789
125,911,142
48,125
171,459,648
29,927
112,850,649
58,430
210,030,980
3,"~
17,036,304
1,675

24,334,982

789,003
9,254 29, 578,303
850
131,154
38,729146' 690,943
829 "' 892,763
910,113
1,350
19466 5o; 666,802
19,466
1,241 4' 708,012
1,287 3 661,439
54; 656131 121,029
261,106
1,970
437,618
1,025
516,151
1,729
610,653
2,490
320,217
7,605
229,667
975
680,050
640
516,285
3,624
608,390
5,243
401,437
3,204
494,087
5,943
230,676
352
140

1,765,783

12,559,057 10,942,720,894 296,902 857,115,228

260
2,664
129
11,007
166
239
4,146
606
422
10,058
403
220
391
598
5,689
185
143
620
1,05,8
293
727
39

822,540
10,677,274
327,572
53,287,660
853,297
758,760
13,159,837
2,795,573
1,453,861
32,459,136
1,910,577
840,250
1,359,529
1,898,864
12,281,875
400,392
492,799
2,066,818
2,567,281
1,062,642
2,574,809
230,880

5,023
49,458
3,525
166,975
5,500
5,770
81,331
8,136
11,578
160,174
10,323
4,049
8,799
7,696
19,609
5,403
2,794
13,206
39,005
13,690
25,150
3,566

10,396,941
108,223,769
6,775,974
494,221,789
13,757,006
13,019,009
164,057,141
19,894,531
23,333,850
336,115,409
24,551,069
9,987,909
20,774,137
18,388,993
45,787,968
9,780,803
5,842,182
28,599,356
73,796,863
28,858,113
49,121,091
7,332,253

1,483
11,304
326
43,857
1,121
529
12,899
2,155
1,474
26,529
2,506
466
1,058
1,369
6,381
603
762
1,688
1,815
1,492
4,050

4,064,741
34,498,362
633,966
189,151,408
2,925,492
1,260,737
35,142,404
5,898,204
3,370,415
87,747,022
10,504,785
1,511,693
2,288,873
3,763,033
16,287,628
1,381,675
2,459,082
4,469,646
4,153,009
3,727,639
10,876,098
409,865

174

3,871,471

959

14,520,330

578

8,841,832

82,251 273,794,0781,195,301 2,726,887,806 255,661 790,902,600

267,829
17,317
56,889,284
225
780,735 185,706
1,541
653,112,589
166,063
29
13,084
36,591,416
7,856 103, 974,795 559,753 2,719,713,784
184 *' 601,457
21,738
89,748,811
76,799
26
29,120
89,586,415
1,
17, 957,900 306,918
993,314,432
238,238
397
46,818
163,678,297
842,676
191
34,592
111,601,050
3,358 34. 745,507 518,729 1,770,848,133
,864,707
375
129,630,322
32,921
766,933
174
20,239
73,855,345
358,267
103
45,505
151,725,486
,373,743
38,232
248
139,173,691
,739,997 114,500
482
392,975,557
530,097
104
18,517
52,454,404
675,658
96
9,965
34,063,265
,541,248
280
51,207
173,104,495
,511,555
176
95,422
266.096.746
,657,267
270
48,876
156.557.747
,102,620
94,704
404
290,199,685
173,959
7,821
34
26,413,937
152

rn

^
5
G
g

56,473,942

Ijj

35,942 333,218,749 4,425,114 15,924,639,355

Y

3,139,544

3,678

O

o

CO

TABLE 5.—PERSONAL RETURNS—SEX AND FAMILY RELATIONSHIP—DISTRIBUTION BY INCOME CLASSES FOR
THE UNITED STATES.
[Income returned for the calendar year ended Dec. 31,1918.]

Income classes.

Joint returns of husbands and wives,
with or without dependent children,
men—Heads Single women—
including husbands Single
of families.
Heads of families.
whose w i v e s ,
though living with
them,filedseparate
returns.

Number of
returns.
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7^000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 t o $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$1005000 to $150,000




226,222
22,812
473,519
699,550
19,880
481,954
6,106
261,657
102,011
62,671
39,895
26,810
20,603
15,263
12,092
9,640
8,017
6,702
21,725
11,707
7,271
8,432
4,492
2,595
1,721
1,171
860
641
1,592

Net
income.

Single men—All
others.

NumNumNumNet
Net
ber of
ber of
ber of
returns. income. returns. income. returns.

Net
income.

Single w o m e n -

All others.

Wives making
separate returns
from husbands.

Orand total.

NumNumNumNet
Net
ber of
ber of
ber of
returns. income. returns. income. returns.

$370,509,375 151,089 $222,265,1
, ',061 44, 512 $62,506,343 31,471 $39,928,024 29,005 $38,979,442
36,993,768 11,159 17,590,561 2,321 3,536,650 841,2621,224,450,837 147,985 202,385,772
3,958
5,679 12,710,104
9,478,393 6,192 14, 967,199
1,074,493,934 19,944 44,666,226
462,279
1,780,497,582 50,365 124,715,878 8,642 21,819,731 194,647 460,194,659 28,328
1,177
282,609
66,238,536
820
1,540 5,381,843
3,936,636 2,389
2,785,334
55,021 188,090,587 10,811
006,651
1,659,474,129 26,820 92,086,268 5,862 20,322,892
782
623,820
26,936,562
350
716 3,196,477
3,433,979
1,486
1,609,965
139,005
1,168,937,481 12,978 57,927,814
3,304 14,876,867 25,267 112,039,713
7,177
9,530 52,003,442
789,877
6,241 34,175,251
2,440 13,335,880
4,177
558,631,491
6,112
170,858
4,191 27,056,116
1,344 8,701,607
39,542,194 3,114
405,291,827
4,411 33,059,943
225,624
2,595 19,445,250
1,021 7,640,120
2,163
298,762,965
3,163
390,756
1,678 14,202,328
752 6,363,558
26,875,509
1,6""
227,620,252
2,469 23,459,297
206,600
1,213 11,515,442
606 5,751,129
13
195,837,018
1,877 19,646,605
248,464
412 4,323,449
1,065
11,435,865
160,550,528
1,549 17,815,904
871,554
'812
939
365 4,194,085
9,351,754
139,360,182
1,242 15,555,828
433,925
616
756
301 3,759,268
7,673,088
120,586,326
1,052 14,192,632
397,528
506
620
6,827,693
255 3,461,869
108,326,854
204,893
434
857 12,444,770
494
6,292,930
233 3,365,680
97,430,276
296,032
1,485 25,872,147
2,966 50,879,488
1,934
701 12,086,742
375,350,950
823,776
728 16,337,557
1,719 38,513,991
1,020
349 7,745,466
262,335,961
047,180
414 11,419,428
1,078 29,543,144
696
226 6,153,487
198,845,174
620,164
53' 18,533,293
1,260 43,385,005
739
262 9,079,693
291,139,056
123,215
267 11,926,482
450
735 32,714,121
201,035,571
146 6,509,410
715,911
153
8,619,718
428 23,369,803
269
142,063,892
69 3,762,633
873,809
96
6,207,053
260 16,835,570
167
111,462,637
41 2.647,890
443,708
75
5,603,669
197 14,767,944
30 2; 253,715
113
87,568,775
896,284
49
4,140,754
122 10,306,151
81
22 1,842,389
73,240,625
431,330
34
3,240,547
109 10,301,902
22 2,085,368
68
60,695,997
343,497
96 11,441,518
35,313,657
290
190,766,327
42 5,146,284
174

2,172
6,928
1,792
4,262
933
2,888
517
1,901
2,155
1,720
1,296
1,021
872
711
614
647
432
403
1,416
827
521
657
359
206
156
105
76
60

$3,013,258 484,471
10,195,4861 ,032,467
4,373,066 511,084
10,445,782 985,794
3,289,267 26,739
9,750,669 583,356
2,257,912
9,957
8,593,991 312,284
11,851,117 126,554
11,143,946
79,152
9,665,147 51,381
8,688,969 35,117
8,286,503 27,152
7,485,397 20,414
7,067,770
16,371
8,172,197
13,202
5,871,135
10,882
5,889,361
9,123
24,604,487
30,227
18,463,643
16,350
14,217,946
10,206
22,777,704
11,887
15,972,637
6,449
11,184,880
3,720
10,137,992
2,441
7,822,826
1,691
6,520,941
1,210
5,676,024
934
2,358
164 20,095,477

Net
income.
$737,201,503

1,495,153,074
1,160,688,922
2,466,135,911
89,914,225
2,006,731,196
44,058,715
1,394,514,871
692,787,058
511,906,548
384,799,049
298,141,372
258,055,989
214,690,308
188,661,249
165,180,632
147,077,711
132,627,910
522,089,846
366,220,394
279,226,359
410,534,915
288,281,436
203,716,837
158,164,951
126,460,637
102,947,144
88,431,168
284,106,740

j
O
to

o

$150,000 t o $200,000
$200,000 t o $250,000
$250,000 t o $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 t o $750,000
$750,000 to $1,000,000
$1,000,000 t o $1,500,000
$1,500,000 t o $2,000,000
$2,000,000 t o $3,000,000
$3,000,000 t o $4,000,000
$4,000,000 t o $5,000,000
$5,000,000 a n d over
Classes g r o u p e d 2
Total

589
272
169
181
82
80
34
22

100,844,830
60,939,163
45,734,856
62,850,711
36,341,863
49,381,311
28,835,236
25,857,436
11,933,665
17,450,943
(2)

5,308,223
2,657,603
2', 463.425
3,143,811
1,773,627
3,002,238
(2)

181 3,171,051
8\ 1,830,453
2
507,882
3 1,085,071
2
834,170
2
(2)
1

11,566,829

3,801,311

1,804,842

2,559,057 10,942,720,894 296,902 857,115.228
1

17,888,008
11,994,616
9,280,057
14,369,917
7,190,269
11,652,448
4,165,487
6,111, 144
6,850,547
(2)
()
35,305,585

82,251 273,794,078 1,195,301 2,726,887,806

Nontaxable. Personal exemption and dividends exceed net income.




105
55
34
41
16
19
5
5
4
4
1

55j 9,607,0401
5,938,
2,777,619
4,279,395
4,007,967
7,925,128
1,623,825
3,543,355

691 11
2''
'

2,5;

401
247

260
122
132
46
33
16
11
41
2'
1

148,743,575
89,325,520
66,955,722
90,420,665
54,124,763
80,377,939
38,697,609
39,243,088
26,878,507
26,777,977
14,130,796
(2)

618

30,456,524

255,661 790,902,600

35,942|333.218,749 4,425,114 15,924,639,355

12

2 Classes grouped to conceal the net income and identity of the taxpayers.

o

TABLE 6.—PERSONAL RETURNS—DISTRIBUTION OF INCOME BY SOURCES AND BY STATES FOR THE UNITED
STATES.
[Income returned for the calendar year ended Dec. 31,1918.]

PartnerProfits
ships, per- from
sales
Number Wages and
sonal serv- of real
States and Territories.
of
Business. ice corpora- estate,
tions, es- stocks,
returns. salaries.
tates, and
trusts. bonds, etc.
Alabama... .
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia..
Florida
Georgia
I
Hawaii
!
Idaho
I
Illinois
!
Indiana
!
Iowa
!
Kansas
!
Kentucky
I
Louisiana
j
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
!
New Jersey
I
New Mexico
I
New York
North Carolina
North Dakota




38.988 $78,394,188
7,606 12,073,442
13,701 26,817,976
20,612 31,484,582
206,471 353,110,265
54,160 86,165,354
86,489 172,543,949
10,239 21,684,683,
43,776 82,079,590
19,102 33,303,249
39,073 81,775,134
4,242
9,592,623
19,249 21,332,884
366,918 693,941,247
104,581 176,556,590
118,933 87,513,993
64,794 56,847,661
47,098 85,260,422
33,432 72,092,810
25,104 43,331,304
87,085 167,129,190
209,786 446,260,247
135,349 249,792,237
84,515 155,521,622
19,949 28,341,654
110,890 216,490,512
34,464 59,802,199
96,049 91,897,304
7,097 10,385,265
17,317 29,862,762
185,706 390,757,824
13,084 22,186,409
559,753 :,371,905,093
21,738 41,604,998
29,120 24,353,058

$18,320,572 $8,862,693
2,779,570
320,592
6,681,978 1,931,878
20,669,504 9,171,928
131,120,713 48,097,149
33,737,730 7,020,879
29,757,388 13,646,330
5,608,900 1,582,607
17,570,434 6,670,321
14,011,008 5,265,968
27,530,409 12,694,530
1,565,138 1,751,316
25,028.378 3,332,056
241,177; 077 101,272,580
87,910,279 16,641,932
261,952,798 27,805,522
103,402,359 14,540,449
38,450,578 15,503,798
26,091,210 14,513,350
13,726,089 4,481,052
45,001,051 24,851,385
111,420,275 83,498,239
65,270,536 21,528,524
61,555,239 17,975,899
22,155,763 8,780,804
83,634,594 24,726,586
17,093,089 4,216,610
157,444,289 11,954,487
3,847,317
882,110
9,450,964 3,340,459
87,749,511 48,179,842
7,510,256 2,119,017
300,916,771 292,422,752
16,762,061 9,082,711
45,462,947 5,633,552

Dividends.

Interest
and
investment
income.

Rents and
royalties.

$1,736,802 $7,623,254
199.306
5,998
292,085 2,018,217
2,810,704 7,941,802
11,883,220 64,242,539
4,247,141 10,393,323
3,332,872 14,139;193
1,060,268 1,847,438
1,019,909 8,852,502
1,203,657 4,377,893
2,229,876 13,324,227
876,212
'219,407
2,942,899 3,856,780
904 106.
)6,861,998
22,793,90-"
3,254,11 24,409,190
22,454,158 35,918,373
10,633,661 38,918,033
7,451,127 8,160,875
4,809,842 10,503,395
915,233 3,084,688
4,865,019 17,110,939
6,178,789 28,577,362
4,367,137 25,227,936
9,565,597 15,786,373
2,816,691 5,844,550
6,182,938 23,244,580
1,297,042 4,534,404
12,505,333 27,491,269
872,189 1,030,198
702,649 2,016,372
6,490,157 27,160,972
471,802 2,246,198
.9,388,420
420
143 119;
35,067,143
2,938,261 5,832,794
2,141,228 6,026,566

1913-1917

$807,254 $7,559,473
87,977
191,552
683,657 3,740,50"
379,433 5,902,04:
5,747,241 99,019,054
491,289 16,831,293
1,048,198 67,878,606
372,521 17,624,493
436,303 18,239,088
629,942 6,840,967
1,136,237 16,981,485
7,633 7,409,779
119,502 2,216,562
7,407,945 168,964,140
1,760,086 28,259,597
1,789,176 22,165,030
644,959 11,128,053
1,107,115 21,582,993
1,666,105 18,133,445
233,386 13,851,239
1,855,827 33,901,172
5,079,303 190,045,002
2,252,249 66,292,751
1,981,711 39,739,093
313,399 3,861,249
3,689,871 60,965,694
564,536 6,161,654
1,406,069 11,665,487
6,249
581,406
240,048 11,138,513
3,050,246 92,026,843
94,920 2,335,500
20.', 270,297611,449,011
1,263,022 15,985,689
211,561 4,437,r~

$8,366,727
279,529
4,424,164
6,281,478
104,766,295
17,322,582
68,926,804
17,997,014
18,675,391
7,470,909
18,117,722
7,417,412
2,336,064
176,372,085
30,019,683
23,954,206
11,773,012
22,690,108
19,799,550
14,084,625
35,756,999
195,724,305
68,545,000
41,720,804
4,174,648
64,655,565
6,726,190
13,071,556
587,655
11,378,561
95,077,089
2,430,420
631,719,308
17,248,711
4,649,194

Total
income.

$7,602,688 $130,906,924
230, 784
15,889,221
2,190,021
44,356,319
4,675,898
83,035,896
88,946,094 802,166,275
14,928,490 173,815,4991
29,539,700 331,886,236
5,168,568
54,949,478
16,559,459 151,427,606
5,363,699
70,996,383
9,335,077 165,006,975
991,963
22,414,071
3,940,602
62,769,663
3061 ,437,636,197
95,217,306
14,615,597 353,407,388
26,230,365 485,829,415
12,346,954 248,462,129
8,942,630 186,459,538
11,462,695 159,272,852
11,729,536
91,352,527
35,202,737 329,917,320
79,486,508 951,145,725
34,913,882 469,645,252
25,956,439 328,081,973
4,933,233
77,047,343
30,766,398 449,701,173
5,199,299
98,868,833
16,296,900 330;661,138
1,141,538
18,746,272
4,458,816
61,210,583
67,018,931 722,434,326
2,130,660
39,094,762
351,298,431 3,102,717,918
9,923,055 103,392,591
96,890,647
8,624,102

General
deductions. Net income.

1,655,97i; $121,250,953
454,234
15,434,987

2,776,869' 41,579,450
6,6Sl,859i 76,354,037
100,315,895 701,850,380
14,327,548 159,487,951
36,268,396 295,617,840
6,591,447 48,358,031
12,461,291 138,966,315
7,314,982 63,681,401
16,640,536 148,366,439
2,359,1311 20,054,940
6,815,367 55,954,296
181,326,712 1,256,309,485
27,857,948 325,549,440
35,561,830 450,267,585
29,938,075 218,524,054
20,109,411 166,350,127
22,010,869 137,261,983
7,319,315 84,033,212
26,496,228 303,421,092
82,685,264 868,460,461
54,332,088 415,313,164
37,007,344 291,074,629
6,724,158 70,323,185
40,688,152 409,013,021
8,777,003 90,091,830
24,607,573 306,053,565
919,603 17,826,669
4,321,299 56,889,28469,321,737 653,112,589
2,503,346 36,591,416
71 n *71 O T O A
383,004,134 2,719,713,784
13,643,780 89,748,811
7,304,232 ~i,586,415

to

Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Nonresident a l i e n s
and citizens residing abroad
Total




306,918! 554,663,9651!
46,818 53,778,481
34,592 62,290,5951
518,729 1,061,222,594
32,921 67,649,797
20,239 32,744,708
45,505 27,390,671
38,232 72,254,441
114,500 179,120,318
18,517 32,817,705
9,965 15,488,900
51,207 102.597,806
95,422 180' 874,252
48,876 94,200,006
94,704 175,434,704
7,821 12,379,984
3,678

10,290,303;

213,540,479
55,784,049
24,048,937
254,378,501
11,908,713
22,055,293
99,755,486
27,788,555
87,971,920
9,592,412
6,953,280
32,072,081
44,817,056
23,873,478
58,411,539
7,035,875
2,000,76^

60,792,009
14,662,249
7,573,363
122,069,039
8,389,055
5,884,387
7,637,509
15,559,430
39,804,321
2,269,857
2.859,667
12,084,383
11,615,497
8,427,998
10,359,336
2,479,962

12,415,858
8,364,039
1,658,734
22,589,079
1,130,452
1,829,500
2,246,941
3,317,705
19,495,477
483,226
3,103,398
3,317,797
4,080,274
3,348,165
1.132,932

52,049,983j
28,141,236
7,449,557
77,743,358
5,887,649
6,538,115
11,925,890
11,136,692
47,915,266
2,075,704
1,212,773
9,194,685
11,881,507
9,997,121
9,870,835
1,186,763

8,146,453

614,466

2,404,361!

5,436,759 152,621,8381
1,114,453 11,493,315
742,166 8,515,058
9,109,243 262,073,792
787,445 33,047,519
432,993 6,929,602
255,507 4,018,763
1,210,690 14,708,286
3,512,430 36,110,023
156,295 5,644,312
119,245 6,739,920
1,452,994 18,862,463
831,236 16,835,435
1,601,547 21,219,940
2,626,555 40,519,990
144; 254! 2,528,931
792,295

22,012,585

158,058,597 39,867,895 1,091,388,786
12,607,768 10,189,571 183,527,393
" 257,224 8,842,530 121,120,940
271,183,035 145,775,0841,954,960,690
142,790,629
33,834,964
7,362,595 5,692,949 82,107,547
7,782,190 161,012,957
4,274,270
9,794,983 155,770,782
15,918,976
39,622,453 27,213,676 441,143,431
5,800,607 3,644,061 56,683,572
6,859,165 3,944,063 37,616,654
20,315,457 10,070,110 189,437,920
17,666,671 14,191,059 284,363,839
22,821,487 11,738,921 175,139,285
43,146,545 27,946,383 328,517,507
2,673,185 1,429,804 28,318,505
22,804,880

14,003,358

60,264,588

98,074,3541 993,314,432
19,849,096 163,678,297
9,519,890 H i ; 601,050
184,112,5571, 770,848,133
13,160,307 129,630,322
8,252,202 73,855,345
9,287,471 151,725,486
16,597,091 139,173,691
48,167,874 392,975,557
4,229,168
52,454,404
3,553,389 34,063,265
16,333,425 173,104,495
18,267,093 266,096,746
18,581,538 156,557,747
38,317,822 290,199,685
1,904,568 26.413,937
3,790,646

56,473,942

425,114 8,267.391.550 3.124.355.19611.214.914.422291,185. 704 975.679.666 99,161,374 2.369.587. «70 2,468,749.244 1,403,485,691 17,745,761,473 1,821.122,118115,924,639.355

8
9
O

3
o

CO

TABLE 7.- -PERSONAL RETURNS—DISTRIBUTION OF INCOME BY SOURCES AND BY INCOME CLASSES FOR THE
UNITED STATES.
[Income returned for the calendar year ended Dec. 31,1918.]

Income classes.

$1,000 to $2,0001.
$1,000 to $2,000....
$2,000 to $3,000!
$2,000 to $3,000....
$3,000 to $4,000!
$3,000 to $4,000....
$4,000 to $5,0001
$4,000 to $5,000....
$5,000 to $6,000....
$6,000 to $7,000....
$7,000 to $8,000....
$8,000 to $9,000....
$9,000 to $10,000...
$10,000 to $11,000.
$11,000 to $12,000.
$12,000 to $13,000.
$13,000 to $14,000.
$14,000 to $15,000.
$15,000 to $20,000.
$20,000 to $25,000.
$25,000 to $30,000.
$30,000 to $40,000.
$40,000 to $50,000.
$50,000 to $60,000.
$60,000 to $70,000.
$70,000 to $80,000.
$80,000 to $90,000.
$90,000 to $100,000..
$100,000 to $150,000.
$150,000 to $200,000.
$200,000 to $250,000.
$250;000 to $300,000.
$300,000 to $400,000.
$400,000 to $500,000.
$500,000 to S750.000.




PartnerProfits
Dividends.
ships, per- from
sales [
Number Wages and
sonal serv- of real
I
Rents
and
of
Business. ice corpora- estate, | royalties.
returns. salaries.
tions, es- stocks, !
tates, and bonds,
1918
1913-1917
etc.!
trusts.
484,47 $511,698,262
262 $145,330,123
1,032,467 1,261,882,114 96,897,336
^ 841,286,079 214,830,598
511,084
794 1,688,355,465 481,629,130
985,794
"•"" 32,787,061 14,676,993
26,739
583,356 ,124,763,728 584,696,690
9,957 11,048,981 2,395,827
312,284 691,751,106 435,601,794
126,554 277,405,833 242.336,173
79,152 200,787,257 166,586,993
51,381 152,218,825 107,813,289
35,117 117,315,958 74,332,450
27,152 101,731,, 599 58,969,553
20,414 85,141,736 44,094,996
16,371 74,568,160 34,731,314
13,202 63,445,839 29,248,680
10,882 60,163,893 24,827,935
9,123 52,926,487 20,530,453
30,227 192,710,674 72,788,253
16,350 129,024,614 46,186,831
10,206 93,850,172 30,803,706
11,887 127,325,275 41,067,520
6,449 81,511,326 27,019,045
3,720 55,663,419 17,079,952
2,441 40,463,065 14,285,798
1,691 31,730,719 10,511,549
8,585,966
^ S 0 23,320,582
19,097,752 6,386,584
2,358 52,375,847 20,939,429
866 24,038,003 14,293,994
401 11,671,980
6,535,099
8,416,827 5,787,500
247
260 11,542,194
5,776,842
4,753,921 3,759,899
122
3/640,761 6,563,656
132

$15,691,829
21,553,383
27,658,496
69,965,255
2.146,580
83,083,409
1,828,831
79,133,346
65,617,486
53,544,926
39,463,209
41,255,300
37,657,736
25,065,265
21,370,857
19,543,598
19,002,414
15,941,994
65,159,977
48,147,358
36,582,921
58,647,372
46,032,152
31,780,294
26,610,383
23,446,776
17,583,763
15,672.522
57,029; 852
30,115,975
23,428,371
16,631,778
23,442,485
15,041,844
17,884,749

$7,590,252 $57.',099,648
.J, 027,586
5,004,160 66'
9,660,435 49,033,253
"34,681,389
22,566,721164
1,045,357 5,150,788
10,237,030
30,584,513140:
658,982 2,694,898
.04,281,233
26,669,429104'
24,213,269 60,866,599
15,253,537 41,937,239
10,947,409 32,850,105
11,558,089 27,267,574
7,048,803 16,377,304
5,617,252 14,826,813
5,160,124 21.201,577
4,665,936 11,082,846
4,271,848 8,472,811
3,271,677 7,370,586
28,201,014 28,634,332
9,049,475 17,379,400
8,036,402 13,593,169
9,644,181 17,420,861
7,155,270 12,196,323
4,827,344 8,477,696
3,663,321 6,060,795
2,554,892 4,385,605
1,650,371 2,819,467
1,205,616 2,823,770
6,029,048 10,119,756
2,301,799 3,547,938
1,368,687 1,904,615
1,691,720 1,131,366
991,158 2,868,981
717,030 1,053,144
3,589,353' 2,531,886

Total.

$226 $31,326,795 $31,327,021
22,555 14,5,28,166 14,550, 721
49,085,852 49,085,852
96,716 38,438,396 38,535,112
36,635,281 36,635,281
128,341 61,115,287 61,243,628
30,647,845 30,647,845
258,600 73,255,825 73,514,425
1,345,453 77,332,458 78,677,911
1,567,280 73,824,567 75,391,847
1,885,555 59,689,936 61,575,491
1,799 640 53,485,817 55,285,457
3,953,755 51,546,719 55,500,474
2,091,834 49,250,061 51,341,895
1,964,864 44,188,741 46,153,605
1,955,550 40,263,997 42,219,547
2,167,937 37,652,526 39,820,463
1,722,486 36,454,528 38,177,014
8,595,154 152,635,943 161,231,097
7,168,001 121,149,692 128,317,693
7,217,185 100,198,704 107,415,889
9,777 117 156,298,801 166,075,918
7,610,952 119,701,353 127,312,305
5,103,164 89,274,625 94,377,789
4,230,325 68,391,061 72,621,386
3,046,898 56,115,932 59,162,830
2,949,767 48,333,960 51,283,727
2,587,774 44,527,189 47,114,963
8,377,175 133,700,428 142,077,603
3,969,222 77,125,043 81,094,265
2,861,793 44,384,734 47,243,527
926,391 33,306,318 34,232,709
925 171 45,914,203 46,839,374
1,126,201 28,651,429 29,777,630
577,593 50,250,503 50,82«,09C

Interest
and
investment
income.

Total
income.

General
; deductions. Net income.

$40,567,625 $809,304,760
99, 933, 2591
~ " ',565,848,559
44,006, 4561,235,561,169
165,525, 950 2,631,259,022
8,840,866 101,282,926
13*7,749,644
644 2,1,162,358,642
4,470,303 53,745,667
103,205,925 ,514,157,258
59,320,748 808,438,019
49,599,600 603,101,399
55,115,956 459,984,284
29,361,327 356,376,155
27,204,644 304,490,113
23,095,779 249,183,736
21,217,678 224,403,315
18,099,164 188,305,610
16,706,162 173,265,526
14,851,932 153,070,143
60,859,870 609,585,217
44,697,287 422,802,658
33,291,348 323,573,607
51,069,846 471,250,973
36,179,497 337,405,918
27,089,864 239,296,358
19,000,284 182,705,032
21,135,773 152,928,144
13,794,322 119,038,198
11,853,683 104,154,890
40,417,192 328,988,727
28,164,214 183,556,188
11,899,102 104,054,381
10,549,884 78,441,784
15,075,591 106,536,625
7,712,081 62,815,549
16,060,922 101,099,423

$72,103,257 $737,201,503
70,695,485)1, 495,153, 074
74,872,247 1,160,688,922
165,123,1112,466,135,911
11,368,701 89,914,225
155,627,446 2,006,731,196
9,686,952 44,y 058,'715
9686952
119,642,3871,394,514,871
115,650,961 692,787,058
91,194,851 511,906,548
75,185,235 384,799,049
58,234,783 298,141,372
46,434,124 258,055,989
34,493,428 214,690,308
35,742,066 188,661,249
23,124,978 165,180,632
26,187,815 147,077,711
20,442,233 132,627,910
87,495,371 522,089,846
56,582,264 366,220,394
44,347,248 279,226,359
60,716,058 410,534,915
49,124,482 288,281,436
35,579,521 203,716,837
24,540,081 158,164.951
26,467,507 126,460,637
16,091,054 102,947,144
15,723,722 88,431,168
44,881,987 284,106,740
34,812,613 148,743,575
14,728,861 89,325,520
11,486,062 66,955,722
16,115,960 90,420,665
8,690,786 54,124,763
20,721,484 80,377,939

>
3

O

g

$750,000 to $1,000,000...
$1,000,000 to $1,500,000.
$l,500,000to$2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to$4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over....
Classes grouped 2

Total




2,814.
2,960,
593,
551,
44
(2)

3,570,779
890,761
1,753,460
238,246

3,536,804
9,972,411
7,355,071
1,210,554
54,101
(2)
()
22,995

.,277

362,796 1,829,719 1,037,62, 27,398,097
82,025 26,563,471
420,955
285,948
10,400 17,330,933
234,360
103,847
24,464,027
294,836 2,957,328
1,475,830 1,955,820
8,849 13,232,943
2
()

8

28,435,722
26,645,496
17,341,333
24,464,027
13,241,792
(2)
()
31,927,484

6,086,654
5,888,001
5,973,482
6,183,452
1,291,333
(2)
()
10,338,991

46,636,8931
47,064,011
33,355,437|
35,900,406
18,062,930
(2)
()

7,939,284!
7,820,9231
6,476,930;
9,122,429;
3,932,134;

8 I

38,697,609
39,243,088
26,878,507
26,777,977
14,130,796
(2)
()
30,456,524

62,966|
8,108
11,800
42,371,821
31,915,684
11,915,297
4,425,114 8,267,391,550j3J124,355,196 1,214,914,422 291,185,704J975,679,666 99,161,374 2,369,587,870 2,468,749,244 1,403,485,69117,745,761,473 1,821,122,118 15,924,639,355
1
2

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal net income and identity of the taxpayers.
xn

I
8

46

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid.
[Income returned for the calendar year ended Dec. 31,1918.]
ALABAMA.

Income class.

Number of
returns.

3 722
$1,000 to $2,000 i .
$1,000 to $2,000
8,236
5 794
$2,000 to $3,0001
10 155
$2,000 t o $3,000..
$3,000 to $4,0001
163
$3,000 to $4,000
4 929
11
$4,000 to $5,0001 .
2,585
$4,000 to $5,000
$5,000 to $6,000
942
$6,000 to $7,000
595
$7,000 to $8,000
411
$8,000 to $9,000
276
$9,000 to $10,000
205
$10,000 to $11,000
168
$11,000 to $12,000
127
$12,000 to $13,000
91
$13,000 to $14,000
f>8
$14,000 t o $15,000
41
$15,000 t o $20,000
187
$20,000 to $25,000
99
$25,000 t o $30,000
47
64
$30,000 t o $40,000
$40,000 t o $50,000
35
$50,000 t o $60,000
15
$60,000 t o $70,000
8
$70,000 t o $80,000
o
$80,000 to $90,000
4
$90,000 to $100,000
1
$100,000 to $150,000....
3
$150»000 to $200,000..
$200 000 to $250,000
$250 000 to $300,000.. .
$300 000 to $400,000
1
$400,000 to $500,000....
$500 000 to $750,000
$750,000 to $1,000,000 .
$1 000 000 to $1,500,000
$1,500,000 to $2,000,000.
2 000 000 to $3,000,000
$3,000,000 to $4,000,000.
$4 000 000 to $5,000,000
$5 000 000 and over

Classes grouped 2

Grand total

38,988

Net
income.

$5
12
13
25

773,936
160,874
295 840
444 598
524,804
16 915 470
46 102
11,591,089
5,118,255
3,840,840
3,061,959
2,331,948
1,945,577
1,741,212
1,468,790
1,134,055
919,370
589,709
3,206,734
2,231,756
1,296,292
2,204,205
1,551,962
814,782
520,178
373,918
339,933

Exemptions from
normal tax.
Personal Dividends.
exemption.
$7
8
14
19

968,045
376,148
942 750
925 861
499,100
10 820 619
28 210
5,877,966
2,094,039
1,328,881
900,290
587,605
433,583
358,666
277,428
197,600
146,600
84,467
396,516
203,800
102,800
123,566
75,232
34,800
17,400
11,200
9,800

Normal
tax.

$128,551
56,897
126 630
261,393
64,851
452 786
20,832
475,534
340,671
400,987
370,153
283,874
341,083
300,366
268,642
202,678
209,670
97,003
718,734
700,761
377,166
710,809
611,760
258,275
286,417
60,155
91,177

Surtax.

$252,541

Total

tax.

$252,541

331,509

331,509

340,309

340 309

314,469
168,036
138,968
129,919
114,386
104,956
93,123
91,330
(>8,803
52,070
39,661
211,487
142,918
87,058
149,329
102,236
58,762
28,326
35,996
17,892

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

$3,906
10,709
15,706
15,933
19,981
20,892
20,555
19,342
17,275
13,487
88,822
92,230
68,642
151,564
130,725
93,455
77,256
61,240
66,400
(2)

(2)

314,469
171,942
149,677
145,625
130,319
124,937
114,015
111,885
88,145
69,345
53,148
300,309
235,148
155,700
300,893
232,961
152,217
105,582
97,236
84,292
(2)

(2)

806,765

8,600

148,872

78,317

291,042

369,359

121,250,953

75,831,572

8,366,727

3,152,401

1,279,162

4,431,563

ALASKA.
$1,000 to $2,000 i
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 to $40,000

758
3,352
853
1,777
791
8
16
-16
7
5
1
2
4
2
1
1
7

$1,276,467 $1,630,904 j
4,942,820
3,352,190
1,850,507 1 2,105,004
3,966,455 I 2,647,938
2,6

764 I 1,226,634

34,919
88,997
102,602
52,207
40,796

15,600
29,876
28,600 i
14,600 i
11,300

20,369
46,164
25,041

4,400 '
8,800
2,000

$94,078
75,060

"*75,"060

2,500

84,385

84,385

4,384
29,045
15,140
14,436
11,217

1,059
3,083
4,543
2,821
1,682
(2)
1,436
2,093
1,924

(2)

10,983

i

i2*034"|
3,000
(2)
(2)

118,234

$94,07b

$28,446 1
'

11,350
(2)

!

277
260
274
134
666
481

(2)

()
9,829
(2)

()
3,332
(2)

i Nontaxable. Personal exemption and dividends exceed net income.
^Classes grouped to conceal the net income and identity of the taxpayer.




1,059
3,171
4,820
3,081
1,956
(2)
1,570
2,759
2,405
(2)

()

13,161
(2)

47

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
A I J A S K A—Continued.
Number of
returns.

Income class.

$40 000 to $50 000
$50*000 to $60 000
$60,000 t o $70,000..
$70,000 to $80,000
^80 000 t o $90,000.
90,000 to $100,000....
000,000 to$150,000....
3450,000 to $200,000 .
$200,000 to $250,000...
$250 000 to $300 000
$300,000 to $400,000 .
$400 000 to $500 000
$500 000 to $750 000
$750,000 to$1,000,000..
$1 000 000 to $1 500 000
$1 500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
S3 000 000 to $4 000,000
$4,000,000 to $5,000,000.
$5 000 000 and over
Classes grouped 2

1

7,606

Grand total

Net
income.

i")

Exemptions from
normal tax.
Personal Dividends.
exemption.

(2)

(

2 )

Normal
tax.

Surtax.

Total
tax.

(2)

C-)

$230,645

$15,600

$147,977

$8,121

$21,233

$29,353

15,434,987

11, 104,429

279,529

290,114

26,745

316,859

ARIZONA.
$1 000 to $2 000 1
1 044
$1,000 to $2,000 .
3 701
2,458
$2,000 to $3,000 i
3,235
$2,000 to $3,000
36
$3,000 to $4,0001.
1 463
$3 000 to $4 000
7
$4,000 to $5,000!.
582
$4 000 to $5 000
311
$5,000 to $6,000
254
$6,000 to $7,000
141
$7 000 to $8 000
86
$8,000 to $9,000
62
$9,000 to $10,000
• 47
$10,000 to $11,000
38
$11,000 to $12,000
27
$12,000 to $13,000
36
$13,000 to $14,000
21
$14,000 to $15,000
53
$15,000 to $20,000
28
$20,000 to $25,000
22
$25,000 to $30,000
23
$30,000 to $40,000
10
$40,000 to $50,000
4
$50,000 to $60,000
3
$60,000 to $70,000
1
$70,000 to $80,000
2
$80,000 to $90,000
2
$90,000 to $100,000
2
$100,000 to $150,000. ..
$150,000 to $200,000
1
$200,000 to $250,000 .
$250 000 to $300 000
$300 000 to $400 000
$400 000 to $500 000
$500 000 to $750,000
$750,000 to $1,000,000
$1 000 000 to $1 500 000
$1,500,000 to $2,000,000
$2 000 000 to $3 000 000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 2
Grand total...
1
2

13,701

$1 693 252 $2 117 725
5 740,693 3,749,817
5,603,772 6.275,963
7,973,355 5,790,059
113,100
126, 774
4 924 202 3 068,023
20,300
32,625
2 594 433 1 322 240
1,702,124
' 679,153
553,406
1,655,670
296 307
1 053 927
187,286
732,965
127,080
584,959
102,200
495,234
85,508
436,991
55,533
336,819
66,940
483,408
45,400
301,684
105,683
925,012
56,467
625,666
45,600
598,535
45,333
780,877
21,400
438,772
7,800
209,676
3,000
198,336
2
2

$24 099
2'870
51,337
29,071
31,951
42 955
14,101
153 930
131,687
268,572
89,270
83,188
90,782
49,884
64,635
l.'Jl, 795
77,855
287,864
504,922
200,010
285,202
187,506
67,138
176,313

$118,576

$118,576

129,835

129,835

107 610

107 610

67 358
55,323
52,207
54 819
34,958
31,555
26,622
27,492
20,348
27,492
15,960
52,952
6,956
36,039
49,768
26,020
15,443
2,635
2

$1,839
4,447
5 321
5,540
5,790
6,099
6,288
5,662
9,003
6,297
25,156
30,663
31,074
51,790
36,173
24,396
28,294
2

()

(2)

(*)

( )
(2)

(2)
I2)
2

()

I2)

(2)

(2)

<0

(2)

(2)

(2)

I' 2 )

('l)

(2)

(2)

( )

(2)
2

( )
(2)
(2)

( )
(2)
(2)
(2)

( )

(22) •
( )
(2)

1,329,689

15,200

1,377,227

12,778

467,538

480,316

41,579,450

24,956,523

4,424,164

972,746

751,370

1,724,116

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer




67 358
57,162
56,654
60 1*0
40,498
37,345
32, 721
33,780
26,010
36.495
22,257
78,108
37,619
67,113
101,558
62,193
39,839
30,929
2

48

STATISTICS OY INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
ARKANSAS.

Income class.

Number of
returns.
1,031
3,518
3,668
4,278
233
2,939
72
1,513
992
615
404
302
196
149
115
74
70
60
159
84
52
50
17
10

1,000 t o $2,000i
$1,000 to $2,000
$2,000 t o $3,000i
$2,000 to $3 J000

$3,000 to $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 to $11,000
$11,000 t o $12,000
$12,000 t o $13,000.,.
$13,000 to $14,000
$14,000 to $15,000
$15,000 t o $20,000
$20,000 t o $25,000.
$25,000 t o $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 t o $60,000.
$60 000 t o $70,000..
$70,000 t o $80,000
$80,000 t o $90,000
$90 000 to $100 000
$100,000 t o $150,000....
$150,000 t o $200,000..
$200 000 t o $250 000
$250 000 t o $300 000
$300 000 t o $400 000
$400 000 t o $500 000
$500 000 to $750,000..
$750 000 t o $1 000 000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 and over
Classes grouped 2
Grand total

Exemptions from
normal tax.

Net
income.

Personal
exemption. Dividends.

$1,467,940 $2,072,969
5,236,054 3,552,066
8,455,407 9,507,698
10,743,549
8,280,646
777,947
677,368
10,134,513 6,320,042
330,924
198,394
6,729,044 3,295,734
5,411,946 2,155,574
3,961,807
1,320,996
2,986,998
872,727
2,555,102
648,790
1,857,214
410,450
1,565,744
316,799
1,317,219
252,250
926,262
148,702
945,153
149,650
869,201
130,150
2,695,121
338,066
1,860,184
173,983
1,396,129
102,266
1,688,439
106,600
757,798
34,200
552,253
25,400

$50,158
34,929
166,853
67,005
183,719
259,763
158,456
209,702
367,290
382,354
315,525
384,245
269,349
197,990
257,192
136,686
141,736
110,784
600,455
469,218
324,301
339,605
203,674
137,031

Normal
tax.

Surtax.

Total

tax.
$94,622

$94,622
146,460

146,460

214,126

214,12*

193,771
177,000
135,001
122,121
115,357
113,409
93,573
71,799
59,561
64,599
51,588
180,310
124,149
106,805
136,913
58,967
44,420

$3,854
10,786
14,717
18,854
17,513
19,795
18,737
14,856
18,509
19,012
75,120
74,996
74,574
115,336
73,568
67,386

i93,77.i
180,85$
145,78?*
136,838
134,211
130,922
113,368
90,536
74,417
83,108
70,600
255,430
199,145
181,379
252,249
132,535
111,806

1
4

(22)
()

(22)
()

(22)
()

(22)
()

(22)
()

(2)
(2)

6

00

(2)

(2)

(2)

(2)

(2)

1

I
!

20,612

1,132,089

18,600

513,458

70,464

256,849

327,313

76,354,037

41,110,120

6,281,478

2,375,015

894,462

3,269,477

CALIFORNIA.
29,387 $44,493,920 $58,726,706 $2,062,467
$1,308,092
535,462 $1,308,092
48,071 70,083,573 48,407,578
18,924 43,110,059 45,881,748 2,164,533
1,804,734
43,908 109,841,205 78,532,027 1,696,153 1,804,734
5,326,151 3,292,756 3,439,656
1,580
2,212,653
28,092 96,438,116 56,891,343 3,251,624 2,212,653
3,293,178 1,334,180 2,684,615
736
1,784,464
13,865 61,667,325 28,420,572 3,791,563 1,784, 464
652,594
"$25*2i6"
677,804
5,630 30,953,813 11,299,067 9,630,420
783,327
66,618
849,945
3,689 23,856,335 7,369,123 3,420,799
652,232
101,581
753,813
17,817,225 4,704,819 3,262,486
2,374
572,814
107,357
680,171
14,164,025 3,276,952 2,726,353
1,670
583,836
121,547
705,383
12,551,660 2,594,917 2,648,513
1,312
505,831
125,978
631,809
982 10,276,812 1,878,557 2,299,732
405,453
124,709
530,162
734
8,458,333 1,415,086 2,288.53*2
2,073,171
378,771
128,872
607,643
615
7,643,177 1,141,427
440,156
148,883
589,039
581
7,825,392 1,129,692 1,939,622
1,892,457
342,044
138,221
480,265
442
6,399,281
840,681
662,117 1,983,705
1,378
23,634,702 2,533,253 7,661,196 1,321,588
989,646
693,380 1,683,026
762 16,972,851 1,406,251 5,806,240
720,748
683,379 1,404,127
482 13,100,781
888,340 5,273,016
7,517,458
974,290 1,233,734 2,208,024
509 17,486,749
927,747
636,865
967,136 1,604,001
•.
241 10,680,817
440,098 4,698,939
1
Nontaxable. Personal exemption and dividends exceed net income.
3 Classes grouped to conceal the net income and identity of the taxpayer.

$1,000 to $2,0001
$1,000 to $2,000
$2,000 t o $3,0001
$2,000 to $3,000
$3,000 to $4,000i
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000to $11,000
$ll,000to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to$25,000
$25,000 to $30,000
.130,000 to $40,000
$40,000 to 150,000




STATISTICS OF INCOME.,

49

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
CALIFORNIA—Continued.

Income class.

Number of
returns.

Net
income.

. 140
104
72
44
38
64
20
9
7
6
1
2

$50,000 to $60,000
$60,000 t o $70,000
#70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000..
$100,000 t o $150,000..
$150,000 t o $200,000.
$200,000 t o $250,000.
$250,000to $300,000.
$300,000to $400,000.
$400,000 t o $500,000.
$500,000 t o $750,000..
$750,000 to $1,000,OOC
81,000,000 to $l,500,0(X).
$l,500,000to$2,000,0£ )0.
$2,000,000to$3f,000,0( )0
$3,000,000 to $4,000,0()0.
$4,000,000 to $5,000,0()0

$5,000,000 and over.
Classes grouped2.
Grand total

206,471

Exemptions from
normal tax.

Normal
tax.

Surtax.

Total
tax.

$894,535
900,773
866,663
698,645
828,186
2,067,424
1,206,036
722,634
825,866
1,051,806
(2) .
(2)

11,397,423
1(7269,913
1,213,315
971,157
999,039
2,521,260
1,371,626
842,959
943,108
1,197,658
(2)
(2)

Personal
exemption.

Dividends.

$7,650,446
6,719,645
5,392,294
3,689,183
3,625,344
7,627,208
3,384,265
1,955,464
1,877,322
2,159,914
(2)
(2)

$257,000
187,050
132,000
73,200
66,666
120,400
38,800
14,000
12,200
6,600
(2)
(2)

$3,280,328
3,287,209
2,096,659
1,412,750
1,950,151
4,146,039
2,252,791
979,193
914,460
745,751
(2)
(2)

1,693,815

6,600

935,957

72,014

872,594

944,608

701,850,380 364,247,436 104,766,295

19,807,042

16,263,884

36,070,926

$502,888
369,140
346,652
272,512
170,853
453,836
165,590
120,325
117,242
145,852
(2)

COLORADO.
8,107
$1,000 to $2,000 i
10,588
$1,000 to $2,000
9,376
$2,000 t o $3,0001
12,205
$2,000 to $3,000.
466
$3,000 t o $4,000 i
6,539
$3,000 to $4,000
182
$4,000 to $5,0001
2,978
$4,000 to $5,000
1,131
$5,000 to $6,000
668
$6,000 to $7,000
408
$7^00 t o $8,000
303
$8,000 t o $9,000
210
$9,000 to $10,000
139
$10,000 to $11,000
114
$11,000 to $12,000
89
$12,000 to $13,000
81
$13,000 t o $14,000
65
$14,000 to $15,000
200
$15,000 t o $20,000
104
$20,000 t o $25,000
55
$25,000 t o $30,000
50
$30,000 t o $40,000
39
$40,000 t o $50,000
13
$50,000 t o $60,000
14
$60,000 t o $70,000
9
$70,000 t o $80,000
6
$80,000 t o $90,000
5
§90,000 t o $100,000
9
$100,000 to $150,000....
3
$150,000 t o $200,000....
1
$200,000 t o $250,000....
$250 000 to $300 000 . .
2
$300,000 to $400,000....
$400 000 t o $500 000 .
$500 000 to $750,000 . .
1
$750,000 to $1,000,000..
$1,000,000 t o $1,500.000.
$J ,.500,000 to $2,000,000.
$2 000,000 to $3,000,000
$3,000,000 to $4,000,000.
$4 000 000 to $5 000,000
$5 000,000 and over
3

Classes grouped

Grand total

54,160

$12,533,294 $16,533,265
15,556,753 10,734,352
21,295,680 23,600,494
30,458,958 23,257,395
1,612,664
1,250,038
22,711,570 13,814,671
812,794
372,960
13,256,694
6,524,329
6,196,080
2,410,750
4,308,031
1,376,112
3,050,809
873,120
2,572,946
635,668
1,986,762
430,342
1,454,870
300,232
1,329,432
231,500
1,116,359
191,700
1,112,513
159,766
945,836
124,400
3,471,782
386,657
2,307,558
198,300
1,494,402
107,049
1,716,490
77,600
1,708,195
77,000
704,681
24,200
899,458
19,900
676,542
15,500
512,672
11,400
471,800
7,000
1,026,056
15,433
501,82S
•6,000
(2)
(2)
(2)

(•')

$496,503
138,122
795,829
425,524
547,371
674,531
561,149
768,409
623,109
482,573
489,497
426,156
446,379
269,468
389', 488
258;262
272,813
357,322
1,142,112
858,347
464,593
708,127
857,710
273! 968
443,346
338;100
336,972
347; 151
884', 366
233', 758
(8)'

$281,943

$281,943

407,396

407,396

493,534

493,534

362,618
193,689
146,718
104,772
114,397
82,269
78,597
64,836
58,726
65,214
46,675
185,363
130,071
97,127
107,018
87,126
48,257
50,554
31,376
17,453
12,849
12,570
19,013
C2)

362,618
198,514
159'. 988
121,021
133,583
101,815
96,396
83,776
77,725
86,201
67,079
283,005
224,114
176,825
227,094
242,736
128,763
181,030
141,641
117,893
117,169
255,047
196.567
( 2 )'

$4,825
13,270
16,249
19,186
19,546
17,799
18,940
18,999
20,987
20,404
97,642
94,043
79,698
120,076
155,610
80', 506
130,476
110,265
100,440
104,320
242,477
177,554
(2)

(2)

(2)

(2:

(2)

(2)

(2)

(2)

(2)

7,200

2,011,527

20,817

860,635

881,452

159,487,951 103,774,333

17,322,582

3,320,97S

2,523,947

5,844,925

1,684,442

' Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal t h e net income and identity of the taxpayer.

18123°—21-




(2)

50

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
GLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
CONNECTICUT.
Number of
returns.

Income class.

$2,000 t o $2,5001
$2,000 t o $2,500
$2,500 t o $3,0001
$2,500 t o $3,000
$3,000 t o $4,000i
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 to $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,COO t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,0001 o $750,000
$750 0001 o $1,000,000
$1,000,0001 o $1,500,000
$1,500,000 t o $2,000,000
$2,000,000 t o $3,000,000
$3,000,0001 o $4,000,000
$4,000,000 t o $5,000,000
$5 000 000 and over
Classes srouDed ^

Grand total

10,414
24,709
9,871
16,804
732
10,444
407
4,908
1,765
1,297
853
626
425
417
318
234
195
178
622
320
214
292
136
87
56
34
24
18
44
25
12
3
3
1
1

Net
income.

Personal
exemption.

Dividends.

$15,650,329 $19,830,903
34,788,617 24,828,535
22,398,301 23,473,228
40,658,048 29,170,645
1,509,228
2,475,161
35,650,830 21,018,407
629,184
1,796,157
21,824,719 10,290,742
3,424,856
9,707,332
2,546,011
8,384,521
1,668,631
6,416,121
1,163,748
5,317,467
780,091
4,044,221
740,974
4,374,120
584,893
3,674,724
409,869
2,933,623
361,625
2,625,183
317,167
2,583,6J)5
1,107,352
10,458,231
574,604
7,187,924
366,966
5,840 456
511,379
10,039,499
243,123
6,060,596
141,230
4,750,225
91,682
3,603,248
58,730
2,507,454
40,400
2,041,705
29,800
1,728,600
58,833
5,447,128
41,200
4,363,623
21,000
2,666,864
5,600
790,965
(2)
(2)
(2)
(2)

$937,511
501,413
2,047,641
1,306,440
1,245,513
2,009,581
1,461,415
1,806,451
2,026,954
1,936,250
1,639,461
1,772,531
1,695,021
1,679,401
1,511,531
1,250,464
1,100,892
1,183,086
5 111,571
3,443,047
3,802,855
5,679,149
3,541,575
2,965,505
2,221,795
1,483,932
1,120,041
927,074
4,115,758
2,373,304
1,847,282
302,199
(2)
(2)

(2)

Normal
tax.

Surtax.

Total
tax.

$576,319

$576,319
614,023

614,023

756,504

756,504

580,924
253,725
234,853
186,875
153,568
99,503
132,749
113,328
95,218
93,057
82,037
353,110
310,920
148,386
392,234
240,544
176,791
143,423
110,937
101,613
89,145
142,051
230,097
96,645
56,796
(2)
(2)

$8,883
23,945
33,583
40,320
41,324
54,485
53,634
50,691
50,761
56,334
307,054
294,770
307,885
716,705
572,019
572,293
619,137
402,300
404,200
387,312
1,5541547
1,561,682
1,083,850
347,110
(2)
(2)
(2)

(2)

580,924
262,608
258,798
220,458
193,888
140,827
187,234
166,962
145,909
143,818
138,371
660,164
605,690
456,271
1,108,939
812,563
749,084
762,560
513,237
505,813
476,457
1,696,598
1,791,779
1,180,495
403,906
(2)
(2)
(2)

5,000

2,880,161

47,724

1,532,420

1,580,144

295,617,840 146,045,636

68,926,804

6,613,099

11,077,244

17,690,343

2,828,193
86,489

Exemptions from
normal tax.

DELAWARE.
$1,000 to $2,0001
$1,000 t o $2,000
$2,000 t o $ 3 , 0 0 0 1 . . . . . .
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,000 i
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000......
$15,000 t o $20,000
$20,000 t o $25,000
«25,000 t o $30,000......
$30,000 t o $40,000
$40,000 to $50,000
1
2

776
2,633
1,302
2,512
69
1,081

$1,191,680
3,892,288
2,971,712
6,279,022
224,237
3,714,944

$1,547,098
2,663,245
3,200,766
4,565,693
164,376
2,265,092

£114,812
63,782
129,195
124,630
100,224
164,585

478
343
198
130
K9
68
55
56
46
41
31
91
48
39
46
28

2,109,000
1,893,802
1,292,230
1,008,339
752,488
645.170
574', 529
640,435
573,233
554,379
449,195
1,518,519
1,067.644
1,078,564
1,587,274
1,249,818

957,169
687,701
377,940
258,816
168,797
132,550
112,568
110,033
97,966
86,961
63,466
178,376
91, 850
77,900
91,433
54,815

222,286
195,619
270,853
196,592
177,913
195,128
141,924
177,706
114,804
130,597
159,192
589,520
439,624
501,049
751,396
708,369

$68,185

$68,185

92,368

92; 368

77,985

77,985

56,306
60,499
38,667
34,571
31,672
22,237
24,408
29,086
32,425
31,812
22,128
70,217
56,314
53,507
80,400
57,303

56,306
62,209
42,537
38,925
37,648
28,437
31,188
38,954
41,901
42,297
31,771
114,349
96,70U
114,950
189,281
176, °7f.

$1,710
3,870
4,354
5,976
6,200
6,780
9,868
9,476
10,485
9,643
44,132
40,386
61,443
108,881
119,672

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.




51

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
r>EL. A W A R E — C o n t i n u e d .
Number of

Income class.

returns.

$50,000 to $60,000
$60,000 t o $70,000 . . . .
$70,000 to $80,000
$80,000 t o $90,000
$90,000 to $100,000
$100,000to $150,000....
$150,000 t o $200,000....
$200,000 to $250,C00....
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 to $500 000
$500,000 to $750,000....
$750 000 t o $1 000 000
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5»000 000 and over
Classes grouped 2 .
J

13
14
10
5
2
16
2
2
1
2

Exemptions from
normal tax.
Personal
exemption. Dividends.

$693,596
896,596
736,211
416. 461
194', 473
1,930; 549
328^ 599
471,690
(22)
()

$21,200
23,600
13,400
8,800
3,000
26,400
3,000
3,600
(2)
(3)

3

()

2

()

(2)

1
2

(22)

(22)

2

()

Grand total

l

$13,873
11,770
34.186
4; 523
2,967
56,579
4,800
4,449
(2)
(2)

2

()
(2)

()

( )

Surtax.

$81,815
123,344
127,916
77,517
44,396
541^062
106,281
198,035
(22)
()

$95,688
135,114
162,102
82,040
47,363
597,641
111,081
202,48*
(22)
()

(2)

(2)

2

(2)

()
(2)

7,421,354

15,366

7,839,285

29,824

4,312,219

4,342,043

18,072,977

17,997,014

1,103,061

6,055,461

7,158,522

OF

COLUMBIA.
$268,836
251,123
283,866
777.353
225,656
767,305
328,754
657,089
604,571
526,562
522,148
401,786
446,811
378,954
405,242
312,575
474.621
367,723
1,235,657
878,939
903,871
1,147,258
1,097,389
711,228
765,680
325,496
456,994
424', 689
805,943
494;782
1,008',
130
(2)

$9,151,273 $11, 929,145
18,750,307 13, 059,452
9,263,261 9, 895,227
24,090,855 16, 803,419
509,696
'759,824
15,829,280
9, 091,762
304,080
539,989
7,445,111 3, 037,494
1, 833,193
5,077,669
1, 321,627
4,065,910
893,425
3,420,919
518,123
2,317,067
436,212
2,202,424
338,302
1,841,390
277,540
' 1,712,019
215,917
1,458,262
193,533
1,426,668
161,383
1,288,648
510,857
4,846,558
229,407
2,921,778
162,900
2,407,856
150,400
2,907,560
109,419
2,794,186
64,800
1,802,186
38,643
1,632,013
26,210
1,191,934
10,000
594,420
20,400
946,212
28,400
2,398,779
9,066
1,044,022
7,000
1,279,751
(')

1,552,1X4 I

(2)

7,600 I

43,770 j 138,9^,315 I 72,19-4,098

]

4IS,SCO
18,675,391

$322,269

$322,269
**396,030

390,630

443,546

443,546

227,232
167,669
145,030
148,162
112,944
114,696
105,498
91,744
83,900
75,597
72,388
314,141
189,389
146,470
200,671
177,385
116,145
103,013
96,862
17,673
62,416
168,833
63,226
31,243

8

133,086 j
4,321,858

$3,791
10,643
18,251
17,441
21,100
23,644
24,631
24,572
27,099
29,138
139,771
115,001
129,428
204,089
264,009
218,437
242,474
203,244
114,503
210,341
693,259
377,715
512,533
(2)

227,232
171,460
155,673
166,413
130,385
135,790
129,142
116,375
108,472
102,69()
101,526
453,912
304,390
275,898
404,760
441,394
334,582
345,487
300,106
132,176
272,757
862,092
440,941
543,776
(2)

722,128

855,214

4,347,242

>0,100

1 Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal the net income and identity of the taxpayer.




Total
tax.

48,358,031

DISTRICT
$1,000 to $2,0001
6, 082
$1,000 to $2,000
13, 041
$2,000 t o $3,000 1
4, 171
$2,000 t o $3.000
9, 872
$3,000 t o $4,0001
232
$3,000 t o $4,000
4, 661
116
$4,000 t o $5,000i
$4,000 t o $5,000...
1, Gf>6
926
$5,000 to $6,000
$6,000 to $7,000
633
459
$7,000 to $8,000
273
$8,000 to $9,000
233
$9^000 to $10,000
176
$10,000 to $11,000
149
$11,000 t o $12,000......
117
$12,000 t o $13,000......
105
$13,000 t o $14,000
,
89
$14,000 t o $15,000
i!
280
$15;000 t o $20,000
132
$20,000 to $25,000
88
$25,000 to $30,000
85
$30,000 t o $40,000
,
63
$40,000 to $50,000
!
33
$50,000 t o $60,000
'
25
$60,000 t o $70,000
16
$70,000 t o $80,000
$80,000 t o $90,000
7
10
$90,000 to $100,000
19
$100,000 to $150,000....
6
$150,000 t o $200,000....
6
$200,000 to $250,000....
$250,000 to $300,000....
3
$300,000 t o $400,000....
2
$400,000 t o $500,000....
$500,000 t o $750,000.... .
$750,000 to $1,000,000.. .
$l,000,000to$l,500,000.l.
$1,500,000 to $2,000,000.1.
$2,000,000to$3,000,000. .
$3,000,000 to $4,000,000. \ .
$4,000,000 to $5,000,000.;$5,000,000 and over
.
Classes g r o u p e d 2 . . . . . : •

Normal
tax.

$566,916
789,396
434,797
371,771
161, 223
1,444,651
300,860
418,3.15
(32)
()

2

10,239

Grand tot? 1

Net
income.

52

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
FLORIDA.
Number of
returns.

Income class.

$1,000 to $2,000!
$1,000 to $2,000
$2,000 to $3,000!
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150 000 to $200 000
$200 000 to $250 000
$250,000 to $300,000 .
$300 000 to $400 000
$400 000 to $500 000
$500 000 to $750 000
$750 000 to $1 000 000
$l,000,000to$l ,500,000.
$l,500,000to$2,000,000
$2,000,000to$3,000,000.
$3,000,000to$4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 and over
2

Classes grouped
Grand total

Net
income.

Exemptions from
normal tax.
Personal
exemption. Dividends.

Normal
tax.

Surtax.

Total
tax.

2,297
3,502
3,334
3,833
112
2,394
33
1,287
615
437
239
180
152
112
85
65
54
45
135
70
42
38
14
11
9
1
3
1
2

$3,540,062 $4,609,051
4,970,120 3,609,529
7,597,551 8,473,232
9,587,680 7,346,846
374,200
298,320
7,678,190 4,731,972
158,757
68,640
5,750,254 2,896,684
3,408,218 1,325,344
2,822,801
951,814
1,788,638
502,068
1,530,504
367,050
1,437,274
310,301
1,169,357
241,866
974,146
173,800
820,989
118,400
729,806
110,783
652,681
102,000
2,300,373
278,716
1,545,460
135,519
1,132,075
93,200
1,275,404
74,400
628,879
26,000
596,157
23,200
578,950
18,200
2
(2)
(2)
(2)
(a2)
(2)
(2)
()
()

16,000

380,047

32,205

136,674

168,879

19,102

63,681,401 36,902,935

7,470,909

1,656,864

710,599

2,367,463

632,875

$167,264
40,614
187,499
123,687
165,700
181,985
107,356
178,475
349,712
309,125
286,812
252,358
293,094
179,220
260,837
243,886
288,926
154,901
608,600
619,371
327,167
588,335
249,973
514,492
411,473
(22)
()
(22)
()

$83,696

$83,696

125,764

125,764

169,645

169,645

160,490
109,449
103,992
63,100
73,742
69,307
65,064
48,959
43,718
29,637
40,342
139,183
80,083
73,707
65,160
40,685
10,518
28,418
(22)
()

160,490
112,100
111,693
72,136
84,841
82,272
78,831
63,670
56,195
43,677
53,734
200,320
138,912
126,979
151,538
103,482
76,79
101,81
(22)
()
(22>
()

(2)

$2,651
7,701
9,036
11,099
12,965
13,767
14,711
12,477
14,040
13,392
61,137
58,829
53,272
86,378
62,797
66,274
73,399
(2)
(2)
(2)

GEORGIA.
%1 000 t o $2 000 1
$1 000 t o $2,000
$2 000 t o $3 000 !
$2 000 t o $3 000
$3,000 t o $4,0001
$3,000 t o $4,000
$4 000 t o $5 0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
114,00010115,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000

2
6
3
9

550
496
982
958
113
6,920
10
3,558
1,454
1,021
660
377
340
232
183
140
100
103
347
183
101
104
(10

1
2

$3 830 000 $5 830 600
9,652,730
6,679,179
8 951 400 9 766 400
24'852 741 18 912 186
387,000
270 200
23,792,084 14,940,816
47 853
26 000
15,913,805
7,685,208
7,990,476
3,158,909
6,595,452
2,188,089
4,931,843
1,382,739
3,195,964
797,775
3,226,457
708,631
2,425,545
482,022
2,137,186
383,945
1,746,556
295,962
1,347,481
218,675
1,480,701
216,843
5,964,300
717,366
4,132,642
370,232
2,769,282
191,500
3,600,375
198,050
2, 680,059
108,5()<>

$131 169
121,777
209 875
452 745
122,006
627,395
22 304
1,214,469
780,355
780,740
688,376
528,816
693,378
520,714
412,434
468,851
248,025
377,839
1,865,084
1,338,641
898,293
1.023,648
852,201

$176,243

$176,243

340 979

340 979

496,352

496,352

451,862
250,798
217,627
214,779
134,194
136,086
116,469
115,130
85,846
81,870
83,712
323,098
245,399
173,945
184,499
193,947

$6,701
18,963
25,489
25,297
31,742
31,091
31,132
29,219
25,294
30,971
168,155
165,247
142,717
274,264
244,321

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.




451,862
257,499
236,590
240,268
159,491
167,828
147,560
146,262
115,065
107,164
114,683
491,253
410, Mi)
316.M2
458,7r.:;
4"-i8,2<iN

53

STATISTICS OF TNCOMTC.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
C L A S S E S , showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
OEORGT A—Continued.

Income class.

Number of
returns.

$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 t o $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
1250,000 to $300,000....
$300,000 t o $400,000
$400,000 to $500 000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000.
$1,500,000 t o $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 a n d over
2

25
14
13
11
5
6
4
2
1

Personal
exemption.

Dividends.

$53,600
29,600
27,360
23,900
12,000
12,000
8,600
(2)
(2)

$555,554
288,241
272,942
655,135
161,271
643,395
365,977
(2)
(2)

$1,312,559
907,402
957,254
925,404
471,523
783,204
654,299
(2)
(2)

Normal
tax.
$79,608
67,253
69,030
29,595
32,913
14,263
31,200
(2)
(2)

Surtax.

Total
tax.

$148,009
131,622
146,702
181,129
88,261
220,341
210,305
(2)
(2)

$227,617
198,875
215,732
210,724
121,174
234,604
241,505
(2)
(2)

i

1

Classes grouped

Grand total

Exemptions from
normal tax.

Net
income.

39,073

702,862

5,600

196,072

59,267

294,248

353,515

148,366,439

75,703,159

18,117,722

4,405,964

2,671,220

7,077,18

HAWAII.
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,0C0.
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,C00 to $5,000
$5,000 to $6,000..
$6,000 to $7,000
$7,000 to $8,000.
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000......
$90,000 to $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000....
$300,000 to $400,000....
$400,000 t o $500,000....
$500,000 to$750,000....
$750,000 to $1,000,000..
$1,000,000 t o $1,500,000.
$1,500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 t o $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and o v e r . . . .
Classes grouped 2

383
939
430
937
52
533
30
272
152
91
65
47
27
23
35
26
15
16
45
28
10
21
18
14
9
6
G

Grand total..... 4,242

$574,007
1,337,528
1,011,864
2,330,465
182,303
1,818,514
135,021
1,216,493
828,720
590,789
486,286
400,517
256,723
242,466
398,531
323,197
202,241
231,022
798,455
617,469
274,394
718,037
828,267
764,066
597,269
453,743
509,527
623,542 |
502,780

$779,781
951,406
1,072,288
1,699,322
96,320
1,116,318
53,312
558,131
300,364
178,636
126,800
84,000
53,200
41,000
63,200
44,600
29,200
30,800
79,650
46,400
16,000
32,800
25,600
16,800
17,800
10,200
8,000

$83,122
51,775
105,815
74,716
115,335
92,103
84,058
133,639
230,618
159,711
138,783
185,058
109,944
136,643
172,646
141,4(1
77,335
102,577
446,372
419,017
170,404
523,040
620,087
655,797
422,175
370,912
457,438

6,000
4,200
(2)

272,100
106,026
(2)

I
$20,888

$20,888

33,882

" 3 3 ; 882

37,940

37,940

31,322
19,890
17,081
15,961
11,861
7,357
8,588
16,157
11,823
7,408
8,806
28,983
18,880
9,817
26,540
23,424
15,153
13,337
10,101
8,106

$724
1,723
2,588
3,045
2,582
2,989
5,793
5,451
3,961
5,063
24,147
25,273
14,886
51,261
83,412
91,989
90,329
72,835
100,706

31,322
20,614
18,804
18,549
14,906
9,939
11,577
21,950
17,274
11,369
13,869
53,130
44,153
24,703
77,801
106,836
107,142
103,666
82,936
108,812

40,974
45,707
(2)

181,793 I
178,088 !
(2)

()'

800,704

4,573

758,705

6,942

411,786

418,728

20,054,940

7,546,701

7,417,412

496,928

1,360,424

1,857,352

1 Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal the net income and identity of the taxpayer.




222,767
223.795

54

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
IDAHO.

Number of
returns.

Income class.

$1,000 to $2,000i
$1,000 to $2,000
$2,000 to $ 3 , 0 0 0 1 . . .
$2,000 to $3,000
$3,000 to $4,0001
$3,000 t o $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000.
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000.. .
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000..
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000... .
$70,000 t o $80,000
$80,000to$90 000
$90,000 to $100,000
$100,000 to $150,000....
$150 000 to $200 000
$200 000to $250 000
$250,0001 o $3 00,000....
$300,000to $400,000 .
$400,000 to $500,000....
$500,000 to $1,000,000
$l,000,000to$l,500,000
$l,500,000to$2,000,000
$2,000,000to$3,000,000
$3,000,000to$4,000,000
$4,000,000to$5,000,000
$5,000,000 and over
Classes grouped 2

1,763
4,591
2,558
4,288
98
2,881
26
1,502
618
377
152
90
68
59
40
27
15
14
40
13
8
8
5
4
2
1
1

1
2

Exemptions from
normal tax.
Personal
exemption. Dividends.

$2,849,359 $4,000,155
6,652,730 4,677, 663
5,967,263 6,707, 404
10,768, 457 8,272,553
315, 949
315,169
10,026,448 6,346,215
119, 996
72,000
6,714,399 3,505, 777
3,407, 441 1,436, 027
2,457, 583
883,379
1.133, 087
356, 061
787, 400
222, 088
657,882
153,700
619,243
133, 492
462,306
87,600
335,151
53,900
202,537
31,400
204,282
31,600
697, 619
81,066
294,024
27,800
219,211
17,400
274,529
15,666
229,441
12,600
216,456
7,000
(2)
(2)

$42,975
49,758
92,078
75,042
33,930
314,776
53,130
88,696
154,231
156, 020
127, 690
67.732
86,068
69,885
99,996
147,049
54,015
37,223
216,830
116, 566
54,896
87,133
35, 083
38,051
(2)
(22)
()

(22)
()

Normal
tax.

Totai

Surtax.

tax.

$116,091

$116,091

152,711

152,711

202,925

202,925

203,997
110,975
88,930
42,751
39,699
35,989
38,293
24,811
11, 434
12,589
14,203
41,444
19,013
17,704
18,657
20, 611
19,568
(2)
(22)
()

203,997
112,151
93,239
17,204
44,330
40,957
44,283
31,554
16,811
16,399
18,196
60,141
29,896
27,857
38,348
43,638
45,563
(2)

$1,176
4,309
4,453
4,631
4,968
5,990
6,743
5,377
3,810
3,993
18, 697
10,883
10,153
19,691
23,027
25,995
(2)
(2)
(2)

(2)
(2)

t

i

341,503

6,400

37,211

35,186

72,041

107,227

19,249

55,954,296

37,454,115

2,336,064

1,267,581

225,937

1,493,518

43,056
104,170
36,017
76,611
1,224
43,383
306
20,327
11,913
6,913
4,612
3,332
2,381
1,742
1,356
1,060
834
679
2,429
1,288
794
910
486

$65,603,148
147,481,974
81,348,417
191,406,108
4,178,843
148,688,369
1,356,489
90,853,674
65,223,452
44,673,158
34,475,529
28,298,279
22,558,687
18,253,774
15,593,162
13,224,631
11,218,309
9,908,837
41,827,229
28,776,628
21,772,841
31,360,502
21,60S, 002

$87,453,174
104,662,985
89,410,930
146,352,708
2,836,434
92,477,425
306,090
44,242,554
25,174,726
14,557,416
9,592,333
6,814,919
4,845,155
3,534,344
2,690,304
2,124,335
1,657,375
1,362,415
4,717,813
2,538,707
1,525,468
1,733,758
935,394

$2,939,892
506,444
1,600,647
1,528,869
1,963,567
2,554,657
1.291,598
4', 145,094
4,430,610
12,954,482
4,007,461
3,591,032
5,664,416
3,255,536
2,949,9F9
2,796,320
2,516,789
2,344,503
10,943,897
8,849,231
7,446,224
11,566,277
8,770,505

Grand total

$1,000 to $2,0001
$1,000 to $2,000.
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,000i
$3,000 to $4,000
$4,000 to $5,000i
$4,000 to $5,000
$5,000 to $6,000
$6,000 t o $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 to $40,000
$40,000 to $50,000

Net
income.

$2,710,735

%2, 710,735

" '2,619,"409'

~2,*6i9,'4O9

3,216,424

'3,2i6,424

2,556,124
2,190,985
1,539,587
1,756,261
1,438,862
1,231,016
1,048,936
911,998
782,850
685,359
603,592
2,700,438
1,812,097
1,404,288
1,811,734
1,421,142

$52,818
128,605
176,349
1,204,320
1,216,663
231,426
246,896
225,044
220,652
217,939
1,201,592
1,191,389
1,159,835
2., 268.244
2,070,569

Nontaxable. Personal exemption and dividends exceed netincome.
Classes grouped to conceal the net income and identity of taxpayer.




2,556,12-1
2,243,803
1.668,192
i; 932,610
2,643,182
2,447,679
1,280,362
1,158,894
1,007,894
906,011
821,531
3,902,030
3,003,423
2,564,186
4,079,97s
3,491,711

STATISTICS OF INCOME,

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
C L A S S E S , showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid— Continued.
—Continued.

Number of
returns.

Income class.

$50,000 to $60,000..
$60,000 t o $70,000
$70,000 t o $80,000,
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000 t o $750,000....
$750,000 t o $1,000,000..
$1,000,000 to$l ,500,000.
$l,500,000to$2,000,000.
$2,000,000to$3,000,000.
$3,000,000to$4,000,000.
$4,000,000 t o $5,000,000.

340
169
133
95
57
153
51
36
15
24
12
5
3
1
1

Net
income.
$18,566,316
10,901,471
9,921,911
8,091,719
5,359,384
18,627,087
8,693,735
8,154,096
4,044,229
8,662,642
5,316,124
2,829,901
2,581,014
(2)
(2)

Exemptions from
normal tax.
Personal
exemption.
$646,714
323,683
251,466
157,850
113,332
253,066
91,800
75, 800
20,100
32,600
15,200
8,600
2,000

Normal

tax.

Surtax.

Total

$9,125,563
5,143,955
5,125,476
4,393,790
4,760,871
9,958,442
5,181,726
6,175,091
2,435,262
4,348,186
3,559,168
1,857,628
2,059,415
(2)

$1,003,152
629,460
522,198
419,786
229,640
981,570
423,772
234,211
198,233
549,278
251,133
137,558
94,284

$2,254,178
1,535,858
1,654,091
1,521,898
1,145,651
5,222,991
3,102,771
3,241,246
1,784,194
4,200,711
2,730,106
1,528,687
1,482,345
(2)

$3,257,330
2,165,31S
2,176,289
1,941,684
1,375,291
6,204,561
3,526,543
3,475,457
1,982,427
4,749,989
2,981,239
1,666,245
1,576,629
(2)

(2)

(2)

CO

(2)

Dividends.

(2)

tax.

$5 000 000 and over...
3,629,472

199,763

3,033,699

3,233, 462

366,918 1,256,309,485 653,539,973 176,372,085

38,309,875

46,250,767

84,560,642

4,871,814

Grand total

1, 000

INDIANA.
12,042
17,080
15,898
27,038
581
15,911
144
7,371
2,735
1,549
905
661
451
355
272
200
154
132
429
213
132
140
73
28
27
19
12
5
16
3
2
2
1

$19,270,195 $25, 206,974
24,913,398 17,318,006
35,301,333 38,969,092
67,888,505 51,336,222
1,365,523
2,030,768
54,418,645 33,270,092
181,900
600,416
32,716,668 15,720,256
5,903,653
14,907,017
3,228,419
9,908,385
1,863,548
6,817,862
1,353,558
5,592,051
919,076
4,275,961
712,915
3,705,800
548,099
3,107,870
409,319
2,494,355
312,416
2,065,049
263, 874
1,935,592
848,531
7,350,247
414,341
4,795,878
260,433
3,601,403
268, 633
4,772,712
147,599
3,187,550
53, 400
1,521,679
52,600
1,813,202
40, 200
1,405,578
23, 400
1,026,237
8, 400
482,693
26,283
1,810,961
6,200
504,692
(2)
(2)
(2)
(2)
(2)
(2)

7,000

915,087

44,702

553,128

597,830

104,581

325,549,440 201,039,962

30,019,683

7,767,008

3,689,890

11,456,898

$1,000 to $2,000 i
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 to $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
120,000 to $25,000
$25,000 to $30,000
$50,000 to $40,000
$40,000 to $50,000
$50,000 to #60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to$200,000....
$200,000 to$250,000....
$250,000 to$300,000....
$300,000 to$400,000....
$400,000 to $500,000....

$354,523
136,963
1,039,267
814,790
839,578
1,600,462
493,386
1,310,211
1,216,862
1,230,092
1,234,054
1,292,943
874,293
817,990
840,926
638,904
522,976
673, 624
2,733,927
1,946,750
1,254,280
2,054,575
1,308,463
549,951
604,428
601,677
670,220
153,062
1,163,726
131,693
(2)
(2)
(2)

$458,374

$458,374

973,100

973,100

1,178,469

1,178,469

950,359
484,172
354,534
272,086
232,379
204,560
192,865
169,339
131,608
115,384
102, 111
392,564
253,233
211,403
265,555
179,593
156,998
132,202
83,718
76,158
37,340
71,643
42,559
(2)
(2)

$9,089
26,525
48,353
37,768
41,303
44,765
50,662
42,553
39,579
41,132
210,230
189,125
182,308
324,111
287,113
160,648
259, 807
225,123
204,400
107,847
434,271
170,050
(2)
(2)
(2)

950,359
493, 261
381,059
320,439
270,147
245,863
237,630
220,001
174,161
154,963
143,243
602,794
442,358
393,711
589,666
466,706
317,646
392,009
308,841
280,558
145,187
505,914
212,609
(2)
(2)
(2)

$500,000 to $750,000..
$750,000 t o $1,000,000..
$1,000,000 t o $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 t o $5,000,000.

$5,000,000 and over
Classes grouped 2
Grand total

1
2

1,326,738

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.




56

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued.
IOWA.

Income class.

$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000.
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150 000 to $200 000
$200,000 to $250,000....
$250 000 to $300 000
$300,000 to $400,000....
$400,000 to $500,000..
$500 000 to $750'000
$750,000 to $1,000,000..
$1,000,000 to$l,500,000.
$l,500,000to$2,000,000.
$2,000,0001 o $3,000,000.
$3,000,000to$4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 and over
2

Classes grouped
Grand total

Number of
returns.

Net
income.

3,048
16,180
3,083
31,546
171
27,015
49
18,831
7,195
4,706
2,293
1,213
783
551
480
274
320
152
446
188
162
131
49
14
14
13
10
9
6

$4,829,426
23,902,095
7,259,502
81,525,680
569,679
93,673,521
221,539
84,429,447
39,258,991
30,255,031
17,167,607
10,281,842
7,445,023
5,775,889
5,525,478
3,421,364
4,289.095
2,200,886
7,593,845
4,237,S99
4.437,451
41497,856
2,186,137
781,875
913, 278
971,695
846,956
839,441
(2)

1

Exemptions from
normal tax.
Personal
exemption. Dividends.
$6,783,701
16,413,653
8,053,809
60,941,904
502,629
59,762,536
93,984
43,709,942
16,433,237
11,124,787
5,210,161
2,643,282
1,682,374
1,177,638
992,527
581,564
704,795
309,900
908,466
378,782
351,374
253,410
98,832
27,266
25,600
24,400
16,800
19,400
(2)

$63,439
167,728
300,749
389,883
127,925
953,157
179,588
1,920,735
1,149,378
1,310,625
1,022,838
741,502
781,625
760,374
789,154
535,147
1,116,330
527,696
2,203,472
1,505,935
1,275,602
2,163,614
1,151,658
351,914
371,338
537,133
404,432
663,594
(2)

(2)

(2)

(2)

Normal
tax.

Surtax.

$452,801

Total

tax.

$452,801

1,218,630

l,218,&30

2,018,973

2,018,973

2,314,857
1' 418.661
1,196,620
787,181
537,118
423,801
342,929
345,664
229,399
233,561
130,891
455,266
269,036
308,745
249,097
102,843
43,231
63,132
49,949
46,608
16,220
(2)
(2)

$26,273
59,754
76,635
71,207
68,706
64,148
63,215
63,842
55,599
48,499
213,780
171,652
157,399
308,686
201,927
89,920
130,091
141,075
166,072
178,446
(2)
(2)

2,314,857
1,444,934
1,256,374
863,816
608,325
492,507
407,077
408,879
293,241
289,160
179,390
669,046
440,688
466,144
557,783
304,770
133,151
193,223
191,024
212,680
194,666
(2)
C-)

!

10,800

487,641

50,239

265,780

316,019

450,267,585 239,237,553

23,954,206

13,305,452

2,622,706

15,928,158

929,057
118,933

KANSAS.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,000!
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $3 0,000
$30,000 to $40,000
$40,000 to $50,000
1
2

$212,206
7,527 $11,877,829 $16,956,762
103,621
9,206 13,216,939 9,348,737
$232,502
369,234
6,185 14,288,781 16,156, 595
362,127
15,294 38,625,813 28,732, 440
590,062
103, 526
752, 658
240
798, 297
765,873
11,414 39,576,303 24,592,405
851,168
173,183
48
232, 054
100,674
840, 018 1,000,259
7,480 33,435,857 15,900, 696
868, 765
2,700 14,769,144 6,193,159
480,805
$10,706
656,058
1,484
9,627, 507 3,295,570
373, 592
26,657
537,386
854
294,272
31,971
6,391,039 1,869,680
513,210
225,092
33,379
525
4,458,378 1,143, 771
425,767
852, 714
208, 898
35,704
3,757, 802
399
472, 444
131, 693
30,307
503,186
2,472,149
230
378,022
131,301
30,521
397,000
2,207,486
185
295, 875
117,283
29,930
297,966
134
1,722,515
302, 350
136,559
31,265
297,040
1,964,414
149
314,747
109, 859
34,103
216, 675
108
1,597,370
988,556
306,129
134,034
556,933
270
4,626,420
846, 447
210,359
118,881
278,557
139
3,113, 458
442,325
144,874
114,499
144, 400
66
1,895,969
759,638
206,575
212,577
172,033
82
2,875,181
223,772
124, 426
129,620
62,000
31
1,371,725
Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.




$232,502
590,062
851,168
1,000,259
491,511
400,249
326,243
258,471
244,602
162,000
161,822
147,213
167,824
143,962
440,163
329,240
259,373
419,152
254,046

STATISTICS OF INCOME.
TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
GLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
KANSAS--Continued.
Number of
returns.

Income class.

$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000.
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000
$300,000 t o $400,000 .
$400,000 t o $500,000...
$500,000 t o $750,000
$750,000 t o $1,000,000
$l,000,000to$l,500,000.
$1,500,000 to $2,000,000
$2,000,000to $3,000,000.
$3,000,000to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over..
Classes grouped 2

13
9
8
3
3
4
3
1

64,794

Grand total

Net
income.

Exemptions from
normal tax.
Personal
exemption. Dividends.

$724,759
582,369
597,230
255,047
281,721
460,466
(2)
(2)

$27,600
14,600
14,000
5,800
6,600
6,200

720,032

Normal
tax.

Surtax.

Total

tax.

$116,048
273,920
132,280
103,861
20,316
10,300
(2)
(2)

$64,845
35,307
52,196
16,736
29,653
52,271
(2)
(2)

$88,994
84,207
102,751
50,433
62,028
125,484
C2)
(2)

7,200

161,137

47,733

187,744

235,477

218,524,054 128,903,651

11,773,012

6,174,449

1,705,795

7,880,244

(2)
(2)

$153,839
119,514
154,947
67,169
91,681
177,755
(2)
(2)

KENTUCKY.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000....
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 to $200,000....
$200,000 t o $250,000....
$250,000 to $300,000....
$300 000 to $400 000
$400,000 to $500,000..
$500 000 to $750 000
$750,000 to $1,000,000
$1,000,000 to$l,500,000.
$l,500,000to$2,000,000.
$2,000,000to$3,000,000.
$3 000 000 to $4,000,000
$4,000,000 to $5,000,000.
$5 000 000 and over
Classes grouped 2 ..
Grand total
1
2

4,322
8,411
9,383
8,701
630
6,088
144
3,406
1,605
1,088
725
449
359
288
196
275
25
107
344
162
90
112
71
42
20
18
11
6
13
3
3
1

$6,820,729
12,271,053
19,302,288
21,867,588
2,079,309
20,857,981
620,787
15,165,791
8,806,058
7,015,321
5,414,508
3,804,620
3,400,705
3,009,978
2,241,279
3,491,775
335,170
1,551,296
5,870,533
3,594,568
2,410,725
3,878,212
3,188,917
2,134,938
1,310,010
1,338,901
939,227
565,741
1,020,921
513,234
(2)
(2)

927,964

6,000

454,276

55,793

386,585

442,378

47,098

166,350,127

88,425,138

22,690,108

4,654,400

3,264,560

7,918,960

$9,224,056
8,443,480
20,177,089
16,290,655
1,741,297
12,735,780
356,598
7,230,694
3,340,374
2,293,210
1,480,750
900,398
715,146
599,065
379,066
566,506
30,507
203,583
678,470
329,400
169,066
202,800
138,165
64,200
37,583
36,200
21,400
9,200
20,400
4,000
(2)
(2)

$344,639
151,314
740,013
403,207
588,999
782,606
526,811
874,905
838,007
976,042
881,523
613,330
662,248
651,662
540,409
558,566
141,269
495,553
1,986,148
1,283,415
898,729
1,672,247
1,359,958
945,796
629,644
582,767
420,310
469,946
1,054,987
160,782
(2)
(2)

$220,480

$220,480

312,559

312,559

440,880

440,880

431,681
287,433
249,370
225,497
181,029
172,613
149,293
129,563
189,677
14,250
84,009
321,717
213,550
146,301
209,194
180,352
131,959
68,636
75,205
57,732
11,746
52,615
41,266
(2)
(2)

$7,560
20,119
28,482
29,293
35,178
36,327
33,517
63,827
5,866
35,912
170,059
148,492
120,644
272,607
284,445
282,696
178,048
223,617
154,626
126,330
436,458
183,872
<*)
C2)

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.




431,681
294,993
269,489
253,979
210,322
207,791
185,620
163,080
253,504
20,116
119,921
491,776
362,042
266,945
481,801
464,797
414,655
246,684
298,822
212,358
138,076
489,073
225,138
(2)
(2)

58

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
C L A S S E S , showing for each class of income he number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
LOUISIANA,

Income class.

Number of
returns.

$1,000 to $2,000i
$1,000 to $2,000
$2,000 to $3,0001
$2,000 t o $3,000
$3,000 to $4,000i
$3,000 t o $4,000
$4,000 to $5,000i
$4,000 to $5,000
$5,000 t o $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000.
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 t o $60,000..
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250 000to$300 000
$300,000 to $400,000....
$400 000to $500 000
$500,000to $750,000....
$750 000to$1 000 000
$1,000,000to$l ,500,000.
$1,500,000to$2,000,000.
$2,000,000to$3,000,000.
$3,000,000to$4,000,000.
$4 000 000to$5 000 000
$5,000,000 and over
Classes grouped 2
Grand total

Net
income.

Exemptions from
normal tax.
Personal
exemption. Dividends.

7,500 $11,350,974 $17,853,035 $1,846,049
46,640
8,497,142 5,799,054
5,675
146,614
541,620
587,961
256
226,722
6,645 16,699,538 12,359,005
258,206
580,176
771,074
229
398,027
4,639 16,335,516 9,953,997
118,560
97,308
206,458
46
576,385
2,966 13,248, 860 6,440,680
677,361
7,147,405 2,825,326
11310
645,420
5,500, 939 1,860,089
854
505,541
4,350,651 1,266,719
584
426,204
792,613
3,139,191
370
580,172
715,982
3,222,406
341
570,388
574,793
2,913,220
277
339,336
428,414
2,334,240
202
634,321
396,449
2,450,741
196
515,989
368,979
2,331,923
171
459,418
230,900
1,583,562
107
828,506 1,743,609
6,996,098
403
394,781 1,190,628
4,317,963
193
793,357
219,000
3,059,325
112
315,131 1,886, 893
5,410,062
158
924,472
125,950
3,020,143
67
550,395
58,066
1,677,523
30
527,808
52,800
1,731,659
27
492,972
24,200
881,590
12
561,092
25,0001,011,440
12
299,841
13,000
756,221
8
1,154,066
65,416
3,613,878
35
(22)
(22)
1
()
()
3

Normal
tax.

Surtax.

Total
tax.

$159,55S

$159,558
245,557

245,557

347,914

347,914

374,410
227,204
201,193
187,206
151, 822
161,756
160,397
141,123
136,277
138,650
92,772
449,998
293,751
218,692
351,788
227,406
120,024
134,898
51,049
53,697
51,623
273,641
(22)
()

$5,787
15,775
23,214
23,839
31,773
35,072
33,652
41,050
42,183
34,988
196,389
168,932
164,137
372,121
280,968
201,987
240,631
134,372
187,023
165,688
918,149
(22)
()

374,410
232,991
216,968
210,420
175,661
193,529
195,469
174,775
177,327
180,833
127,760
646,387
462,683
382,829
723,909
508,374
322,011
375,529
185,421
240,720
217,311
1,191,790
(22)
()

2

(2)

(2)

(2)

(2)

(2)

(2)

1

(2)

(2)

(2)

(2)

(2)

(2)

10,000

703,064

149,602

933,780

1,083,382

137,261,983 65,216,989

19,799,550

5,102,008

4,251,510

9,353,518

2,114,280
33,432

MAINE.
$1,000 to $2,000!
$1 000 to $2 000
$2,000 to $3,000!
$2,000 to $3,000..x
$3,000 to $4 000
$3,000 to $4,000.l
$4 000 to $5 000
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
1
2

3,381
5 612
3,710
4,788
243

3,033
84

1,716
654
421
293
202
155
98
98
71
55
47
153
80
57
61
32

$4,970,890 $6,456,625
8 069,531 5,660,682
8,523,426 9,278,761
11,958,743 8,894,582
809,502
576,108
10,359,314 6,150,576
149,342
380 839
7,682,887 3,576,251
3,595,527 1,343,863
2,736,985
846,142
2,202,078
595,563
1,737,842
419,015
1,505,298
311,431
1,028,148
198,733
1,127,136
185,550
899,992
127,840
745,988
105,833
696,365
95,033
2,587,577
286,596
1,760,194
143,866
1,556,216
107,633
2,124,612
110,600
1,425,772
53,000

$391,469
133,960
685,807
302,130
365,049
364,396
317,671
490,153
500,793
614,497
550,105
438,977
408,284
282,304
401,784
263,479
163,794
204,333
945,727
813,138
678,959
1,025,705
659,353

$157 321

$157 321

195,826

195,826

240,449

240 449

218,154
108,719
82,883
79,547
73,467
65,144
48,984
50,034
45,875
38,652
37,984
130,289
78,620
81,773
112,014
72,714

$3,526
7,487
10,514
13,880
15,017
12,576
16,475
15,287
14,365
15,047
72,765
71,766
84,256
154,880
138,440

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.




218 154
112,245
90,370
90,061
87,347
80,161
61,560
66,509
61,162
53,017
53,031
203,054
150,386
166,029
266,894
211,154

59

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
MAINE—Continued.

Income class.

Number of

returns.

$50,000 to $60,000
$60,000 to $70,000
170,000 to $80,000
S80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250 000 to $300 000
1300,000 to $400,000....
1400 000 to $500 000
5500 000 to $750 000
$750 000 to $1 000 000
11,000 000to$l 500 000
$1,500,000 to$2,000,000.
82,000,OOOto$3,000,000.
B3,000,000to$4,000,000.
14,000,000 to $5,000,000.
$5,000,000 and over....
Classes grouped 2
Grand total

18
13
4
7
3
9
2
1
3

25,104

Net
income.

$960,650
827,486
300, 297
587,768
276,150
996,922
(22)
()
(2)

Exemptions from
normal tax.
Personal
exemption. Dividends.
$28,983
21,800
7,400
13,800
5,200
15,400
(2)
(2)

$609,043
384,946
179,109
343,349
219,404
620,654
(22)
()

(2)

(2)

tax.

Surtax.

Total
tax.

$36,808
48,749
12,679
25,906
5,445
43,400
(22)
()

$114,198
116,826
51,988
114,775
59,461
256,017
(22)
()

$151,006
165,575
64,667
140,681
64,906
299,417

Normal

(2)

(2)

(2)

1,599,077

8,800

726,253

101,399

710,622

812,021

84,033,212

45,775,008

14,084,625

2,192,835

2,070,168

4,263,003

MARYLAND.
$1,000 to $2,000 1
$1,000 to $2,000
$2,000 to $3,000i
$2,000 to $3,000
13,000 to $4,000i
$3,000 to $4,000
$4,000 to $5,000i
$4,000 to $5.000
$5,000 to-$6;000........
$6,000 to $7,000..
$7,000 to $8,000..
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000.. .
$11,000 to $12,000.
112,000 to $13,000.
$13,000 to $14,000.
$14,000 to $15,000.
$15,000 to $20,000.
$20,000 to $25,000.
$25,000 to $30,000.
$30,000 to $40,000.
$40,000 to $50,000.
$50,000 to $60,000.
$60,000 to $70,000.
$70,000 to $80,000.
$80,000 to $90,000.
$90,000 to $100,000.
$100,000 to $150,000..
$150,000 to $200,000....
$200,000to $250,000....
$250,000 to $300.000....
$300,000 to $400,000....
$400,000 to $500,000..
1500,000 to $750,000....
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
$l,500,000to$2,000,000.
$2,000,000to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over....
Classes grouped 2
Grand total

19,964
10,599
20,914
659
12,067
47
5,815
2,072
1,119
870
625
499
396
356
236
226
169
649
330
196
249
133
61
32
28
16
13
50

$12,940,552
29,150,639
24,147, 974
51,904,890
2,195, 703
41,479, 458
188, 534
25,865,745
11,296,720
7,257,369
6,485,403
5,298,879
4,722, 649
4,147,218
4,083,305
2,940, 642
3,046,633
2,446,179
11,167, 404
7,337,484
5,351, 657
8,540,143
5,903,093
3,306,259
2,060,352
2,109,381
1,374,354
1,220,059
6,199,592
986,386
701,916
1,307,899
3,069,158
(2)

$17,054,762
20,417,957
26,270,373
38,014,010
1,629,818
23,893, 498
94,220
11,385,469
4,280,353
2,256,270
1,776, 563
1,241,587
1,013,539
781,028
722, 893
465, 430
445, 975
340,881
1,277,241
627, 582
370,716
507, 457
256, 440
126,000
62,566
59,483
30,400
21, 600
96,400
12,000
6,600
9,400
16,200
(2)

$534,604
418,976
821, 504
931,216
751,310
2,821,918
107, 222
1,572, 422
1,014,887
870, 548
825, 461
896, 318
776, 456
839, 982
708,063
633, 069
630,029
453, 816
2,464, 717
2,139, 564
1,674,393
2,395, 771
1,922,010
1,091, 073
684,385
632, 864
515, 701
690,319
2,312,969
704,412
9,372
342,238
1,405,121

$509,222

$509,222

794,864

794,864

900,924

900,924

777,676
370, 620
276, 400
286, 697
253,152
245, 545
227, 760
237, 771
176, 552
198, 780
177, 646
759,158
488, 624
666, 715
658, 645
417,994
230,991
144,251
162,796
91, 885
57, 853
453,509
40,594
83,753
115,123
197,830

$8,787
18, 610
33, 385
39,089
45,988
51,177
59, 651
54,330
60, 695
55, 550
317, 554
297,061
277, 866
606,786
560,440
389, 634
293, 857
366, 587
272, 838
268', 474
1,628, 680
321, 988
293, 681
569,812
1,467,171
(2)

777, 676
379, 407
295,010
320, 082
292, 241
291, 533
278, 937
297, 422
230, 882
259, 475
233,196
1,076,712
785, 685
944,581
1,265, 431
978, 434
620, 625
438,108
529,383
364, 723
326,327
2,082,189
' 362, 582
377, 434
684,935
1,665,001
(2)

1,813,343

2,052,216

(¥)

6,000

1,164,289

238,873

303,421,092 155,570,711

35,756,999

10,242,203

3,187,463
87,085

10,173,034 i 20,415,237

1
Nontaxable. Personal exemption and dividends exceed net income.
- Classes grouped to conceal the not; i nrome and identity of the taxpayer.




GO

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
MASSACHUSETTS.

Number of
returns.

Income class.

$1,000 to $2,0001 .. .
$1,000 to $2,000
$2,000 to $3,000i
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000...
$30,000 to $40,000
$40,000 to $50,000 .,
$50,000 to $60,000...
$60,000 to $70,000
$70,000to$80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000to$150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000....
$400,000 to $500,000....
$500,000 to $750,000....
$750,000 to $1,000,000..
$l,000,000to$l,500,000.
$l,500,000to$2,000,000.
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over

Grand total

Net
income.

Exemptions from
normal tax.
Personal
exemption. Dividends.

20,761 $30,827,321 $38,789,704
48,825 70,600,832 48,470,313
20,761 47,073,948 49,279,852
49,144 122,630,391 90,890,913
7,021,585 3,896,895
2,066
26,950 92,674,486 55,113,765
5,020, 419 1,777,245
1,140
14,514 64,558,987 29,389,469
5,322 29,025,509 10,296,016
3,531 22,808,974 6,713,495
2,766 20,793,145 5,285,091
16,277, 720 3,610,510
1,915
14,156,963 2,808,934
1,493
12,372,188 2,191,592
1,172
935 10,765,819 1,696,308
9,524,494 1,390, 479
758
9,689,745 1,318,050
714
7,946,866 1,019, 649
546
2,013 34,935,705 3,654,779
1,095 24,536,551 2.017, 455
744 20,388,248 1,353, 727
886 30,582,464 1,692,569
506 22,632,103 1,283,164
276 14,973,980
484,140
188 12,127,102
345,115
132
232,900
9,812,291
110
195,183
9,535,291
102
188,449
9,674,638
201 24,348,537
360,165
95 16,259,498
159,133
34
63,000
7,558,158
28
54,933
7,683,057
33 11,560,730
65,112
15
30,800
6,844,418
10
19,600
6, 021,019
2
4,200
1,536,985
3
5,000
3,680,294

Normal
tax.

$3,248,173
1,641,492 $1,229,620
3,979,996
2,522,351 1,765,416
3,746,237
4,483,116 1,980,309
3,699,061
5,160,955 1,962,560
8,459; 662
777,529
5,214,366
733,080
5,444,457
741,374
4,514,397
653,083
4,784,910
594,000
4,282,310
531,245
3,509,523
514,963
3,297,978
450,434
3,401,902
482.436
2,748,081
425,338
13,660,550 1,729,465
1,242,420
10,297,958
986,093
10,404,647
13,851,886 1,635,346
12,729,080 1,062,700
820,810
7,422,839
816,239
5,368,861
546,355
4,883,181
555,498
5,492,510
550,157
5,016,868
11,883,607 1,454,121
1,058,193
7,490,950
566,336
2,460,886
511,884
3,181,219
856,222
4,278,407
766,846
359,090
531,264
1,549,974
98,093
711,029
374,237
541,796

209,786 868,460,461 366,147,704 195,724,305 29,003,666

Surtax.

Total
tax.

$1,229,620
1,765,416
1,980,309
$24,785
65,447
92,197
107,826
144,023
137,294
159,691
161,745
190,764
176,834
989,585
1,018,492
1,096,803
2,180,318
2,162,995
1,738,206
1,752,519
1,665,846
1,867,133
2,099,333
6,768,968
5,796,178
3,091,394
3,353,281
5,570,985
3,539,097
3,288,524
870,691
2,192,720

1,962,560
802,314
798,527
833,571
760,909
738,023
668,539
674,654
612,179
673,200
602,172
2,719,050
2,260,912
2,082,896
3,815,664
3,225,695
2,559,016
2,568,758
2,212,201
2,422,631
2,649,490
8,223,089
6,854,371
3,657,730
3,865,165
6,427,207
4,305,943
3,819,788
968,784
2,566,957

52,303,674 81,307,340

MICHIGAN.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000

16, 265
43, 584
12, 920
31, 395
499
12, 787
215
6, 733
2, 710
1, 894
1, 200
803
671
478
418
298
266
210
660
370
226
296
150
1

$25,452,543
61,417,727
29,020,514
76,596,206
1,642,941
44,371,809
955,947
29,993,939
14,856,597
12,177,045
8,950,593
6,817,317
6,358,265
5,007,650
4,808,524
3,720,193
3,585,875
3,037,182
11,412,335
8,307,474
6,080,557
10,200,471
6,645,560

$33,101,085
51,117,076
31,984,840
65,069,166
1,402,246
27,852,155
377,254
14,667,817
5,679,764
3,970,868
2,493,543
1,647,134
1,364,044
959,518
863,040
558,527
526,966
412,315
1,248,141
718,389
429,704
552,815
272,416

$522,959
1,239,098
528,512
2,191,530
410,104
2,184,530
535,024
2,232,628
2,058,054
2,175,926
1,799,537
1,570,953
1,699,705
1,592,373
1,326,530
1,247,137
1,207,128
1,063,344
4,543,729
3,345,890
2,877,280
4,963,053
3,648,763

$622,028

$j22,028

638,299

' 638,299

776,704

776,704

800,450
452,116
390,446
341,762
284,024
275,580
234,652
238,857
179,385
177,748
151,752
574,704
377,127
286,647
534,111
346,170

$10,497
32,044
44,507
51,400
61,317
63,095
74,168
62,057
68,025
68,618
322,572
374,137
322,381
717,835
644,432

Nontaxable. Personal exemption and dividends exceed net income.




800,450
462,613
422,490
386,269
335,424
336,897
297,747
313,025
241,442
245,773
220,370
897,276
751,284
609,028
1,251,946
990,602

61

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
MICHIGAN—Continued.
Number of
returns.

Income class.

72
60
26
23
20
53
26
5
3
7
2
3

$50,000 to $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000to $750,000....
$750 000 t o $1 000 000
$1,000,000 to $1,500,000
$1,500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 a n d over

1

Classes grouped 2

Net
income.

$3,932,935
3,897,076
1,917,176
1,953,395
1,930,803
6,190,393
4,497,330
1,077,798
835,076
2,326,331
(2)
(2)

(2)

135,349

Personal
exemption.

Dividends.

$134,766
108,350
55,873
42,600
33,800
100,400
26,000
10,800
4,600
12,600
(2)
(2)

$1,844,610
2,337,653
790,571
926,423
1,320,084
4,099,727
3,715,749
577,846
719,295
1,950,312
(2)
(2)

(2)

(2)

Normal
tax.

Total
tax.

Surtax.

$686,291
725,755
448,948
486,874
520,412
1,966,602
1,739,379
474,169
383,443
1,147,429
(2)
(2)

$459,462
551,350
321,002
377,806
449,264
1,705,407
1,617,845
415,026
370,822
1,102,023
(2)
(2)

$226,829
174,405
127,946
109,068
71,148
261,195
121,534
59,143
12,621
45,406
(2)
(2)

(2)

(2)

(2)

8,600

5,298,943

60,432

3,097,004

3,157,436

415,313,164 247,807,212

68,545,000

8,952,289

13,384,096

22,336,385

5,337,587

Grand total

Exemptions from
normal tax.

MINNESOTA.
$1,000 to $2,000!. . . .
$1,000 t o $2,000
$2,000 t o $ 3 , 0 0 0 1 . . . .
$2,000 t o $3,000
$3,000 t o $4,0001
£3,000 t o $4,000 .
$4,000 t o $5,000 i
$4,000 t o $5,000 .
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000to $11,000....
$11,000 t o $12,000....
$12,000 t o $13,000....
$13,000 t o $14,000....
$14,000 t o $15,000....
$15,000 t o $20,000....
$20,000 t o $25,000....
$25,000 t o $30,000....
$30,000 t o $40,000....
$40,000 t o $50,000....
$50,000 t o $60,000....
$60,000 t o $70,000....
$70,000to$80,000 . . .
$80,000 t o $90,000....
$90,000 t o $100,000...
$100,000 t o $150,000..
$150,000 t o $200,000..
$200,000 t o $250,000..
$250,000 t o $300,000..
$300,000 t o $400,000..
.$400,000 t o $500,000..
$500,000 t o $750,000..
$750,000 t o $1 000 000

8,364 $13,021,268 $17,278,505
15,384
22,638,716 15,766,012
10,614
24,415,316 26,940,210
21,164
53,466,421 40,064,199
750
2,559,420
1,977,510
13,170
45,472,132 28,350,540
273
1,222,806
640,986
7,125
31,747,577 15,599,086
2,147
11,733,410
4,869,235
1,317
8,503,974
2,898,540
915
6,810,326
1,987,733
571
4,836,145
1,213,014
455
4,319,237
934,348
302
3,166,905
631,041
237
2,698,257
486,834
182
2,247,208
377,460
171
2,295,812
353,600
120
1,736,496
235,235
397
6,850,035
796,357
253
6,026,110
485,408
157
4,273,529
310,732
155
5,330,526
300,615
96
4,302,709
162,466
51
2,749,144
102,916
37
2,376,628
63,400
15
1,135,654
28,283
14
1,190,528
24,800
10
947,969
21,400
41
5,081,546
80,800
10
1,696,782
20,400
6
1,344,606
14,200
4
1,050,652
5,800
2
640,856
3,000
3
1,334,690
5,800
3
1,851,239
6,200

$328, 676
266,296
R91,425
719,104
786,594
1,510,421
802,869
1,728,701
1.162,599
1,194,605
1,081,105
949,610
1,203,531
822,219
725,861
679,958
760,321
672,893
2,656,183
2,443,936
2,016,417
2,705,563
2,598,668
1,742,795
1,505,128
680,784
824', 878
728,331
3,344,872
1,490,740
711,142
532,082
295,209
682,040
475,248

763,140

763,140

959,017

959,017

j
1
S4,515

2

1

I

$5,000,000 and over
Classes grouped . . .

1

291,074,629 163,036,665

41,720,804

7,1S6,293

8,076,467

Nontaxable. Persona 1 exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of taxpayer.




870,608
375,732
314,977
280,389
250,272
220,193
183,879
173,072
148,412
154,382
109,059
526,920
601,930
430,080
631,506
623,050
424,271
442,976
239,324
263,351
234,107
1,640,406
602,464
616,010
488,545
334,453
754,349
1,178,087

870,608
365,711
$10,021
289,593
25,384
246,397
33,992
214,328
35,944
177,719
42,474
146,113
37,766
134,347
38,725
111,165
37,247
111,994
42,388
72,403
36.656
336,623
190,297
334,478
267, 452
217,226
212,854
265,622
365,884
201,360
421,690
110,257
314,014
129,397
313,579
45,301
194,023
43,189
220,162
23,879
210,228
183,919
1,456,487
19,209
583,255
79,550
536,460
30,828
4.57.717
38,440
296,013
73,909
680,440
162,772 • 1,015,315

$1,000,000 to $1,500,00 0.
$1,500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 t o $4,000,00 o
$4,000,000 t o $5,000,00 0.

Grand total

$427,799

$427,799

15,262,761

62

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
MISSISSIPPI.

Income class.

$1,000 t o $2,0001
$1,000 t o $2,000
$2,000 t o $3,0001,
$2,000 t o $3,000
$3,000 t o $4,000i
$3,000 t o $4,000
$4,000 t o $5,000V
.
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 to $10,000
$10,000 t o $11,000
$11,000 t o $12,000
. .
$12,000to$13,000 . . . .
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000 . . . .
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000 . . . .
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000to $200,000....
$200 000 t o $250,000 . .
$250,000 t o $300,000 . .
$300 000 t o $400 000
$400,000 t o $500,000
$500 000 t o $750 000
$750,000 t o $1,000,000..
$l,000,000to$l,500,000.
$1,500,000 t o $2,000,000.
$2,000, OOOto $3,000,000.
$3,000,000 t o $4,000,000.
$4,000,000 t o $5,000,000.
$5 000 000 a n d over .

Net
income.

3,874
2,958
256
4,526
129
3,255
21
2,128
825
556
305
193
159
120
76
79
52
46
155
97
50
46
17
10
3
5

$4,021,320
4,501,268
610,128
11,445,456
420,500
11,189,152
91,084
9,362,352
4,568,091
3,591,617
2,280,143
1,626,257
1,504,451
1,233,284
872,599
974,135
701,771
666,790
2,653,678
2,163,871
1,366,595
1,578,008
754,792
537,801
197,999
376,453

$7,748,000
3,026,235
640,000
8,248,148
322,000
7,074,041
43,000
4,792,731
1,863,818
1,262,023
642,309
401,650
347,799
252,699
170,533
164,600
109,000
94,526
328,200
212,200
98,633
104,200
36,400
21,000
4,200
9,600

(2)
(2)
(2)

(2)
(2)
(2)

1
4

3

Classes grouped 2

Grand total

Exemptions from
normal tax.

Number of
eturns.

19,949

Personal
exemption. Dividends.
$57,539
45,790
139,584
153,055
225,682
51,680
351,969
238,889
198,555
206,322
133,352
146,653
142,981
118,855
222,738
181,374
141,311
374,519
203,851
248,261
175,711
66,955
86,613
18,344
26,842
(2)
(2)
(2)

Normal
tax.

Surtax.

$86,521

Total
tax.

$86,521

182,502

182,502

234,983

234,983

272,600
154,504
137,818
100,862
89,282
92,601
74,119
52,991
63,186
44,895
43,847
200,535
188,352
112,724
142,942
73,093
53,468
13,302
38,557
(2)
(2)
(2)

$4,265
8,250
12,988
11,692
14,168
14,437
13,469
16,062
13,085
13,801
74,021
88,339
69,969
108,258
68,248
61,155
28,827
62,217

2

( )

272,600
158,769
146,068
113,850
100,974
106,769
88,556
66,460
79,248
57,980
57,648
274,556
276,691
182,693
251,200
141,341
114,623
42,129
100,774
(2)
(2)
(2)

1,033,590

15,800

217,223

94,936

310,978

405,914

70,323,185

38,033,345

4,174,648

2,548,620

994,229

3,542,849

MISSOURI.
$1,000 to $2,000 i

12, 663
20, 090
13. 466
24, 356
592
16,418
324
8, 937
3, 761
2, 332
1, 508
* 1, 091
749
607
515
378
325
268
905
501
309
2<)S
1X8

$1,000 t o $2,000
$2,000 t o $3,000 i
$2,000 t o $3,000
$3,000 t o $4,0001
£3,000 t o $4,000
$4,000 t o $5,000 i
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 to $10,000
$10,000 t o $11,000
111,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
140,000 to $50,000
1
2

$19,582,039 $25,457,508
28,218,255 20,164.832
30,769,669 33,218'148
60,828,803 46,749,068
1,387,440
2,036,998
56,693,580 34,421,742
645,780
1,463,791
39,919,149 18,981,264
8,348,918
20,688,211
4,874,438
15; 187,641
3,100,042
11,310,134
2,224,378
9,270,789
1,503,318
7,131,883
1,218,265
6,364,115
1,011,826
5,946,851
754,028
4,746,393
622,948
4,404,311
522,104
3,905.022
1,770,281
15,615,906
960,600
11,183,600
580,766
8,493,386
519,372
10,324,295
12
8,305,506

$661,107
256,063
1,630,552
827,295
881,137
1,328,260
985,393
1,675,743
2,140,691
2,141,784
1,491.516
2,323,053
1,497,294
1,566,295
1,640,236
1,417,654
1,425,565
1,158,526
5,775,137
4,338,757
3,619,924
5,099,627
4,130,522

S469,838
"794," 727

794,727

1,264,591

1,264,591

1,160,286
621,957
533,971
460,319
313,732
341,652
317,880
303,979
242,797
231,780
214,725
788,984
627,270
464,210
531,288
437,193

$15,823
41,897
57,009
67,109
67,725
77,156
88,381
78,722
. 83,336
84,098
451,762
454.198
444,857
741,710
761,229

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.




1,160,286
637,780
575,868
517,328
380,841
409,377
395,038
392,360
321,519
315,116
298,823
1,240,746
J,081,408
909,007
1,272,998
11X22

63

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued.
M I S 8 OTJRI—Continued.

Income class.

Number of
returns.

$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 to$150,000....
$150,000 to$200,000....
$200,000 to$250,000....
$250,000 to$300,000....
$300 000 t o $400 000
$400,000 to$500,000....
$500 000 to $750 000
$750 000 t o $1,000,000.
$1,000,000 t o $1,500,000.
$1,500,000 t o $2,000,000.
$2 000,000 t o $3,000,000
$3,000,000 t o $4,000,000.
$4 000 000 t o $5 000,000
$5,000,000 and over

Classes grouped2
Grand total

Net
income.

98
57
48
26
11
48
12
3
1

$5,335,915
3,695,834
3,600,526
2,156,72!)
1,041,848
5,679,443
2,023,275
640,487
(2)

5

(2)

Personal
exemption. Dividends.
$185,755
106,100
85,400
39,000
17,800
80,183
20,333
7,600
(2)

$3,295,524
2,170,090
2,021,612
1,244,862
752,717
3,507,196
1,091,458
247,903
(2)

(2)

(2)

Normal
tax.
$227,614
179,737
184,245
100,252
34,457
252,629
90', 299
45,479
(2)
(2)

Surtax.

$610,747
536,310
594.317
405,108
216,994
1,427,068
677.805
256,724
(2)
(2)

Total
tax.
$838,361
716.047
778;562
505,360
251,451
1,679,697
768,104
302,203
(2)
(2)

7,200

2,312,072

32,771

1,207,945

1,240,716

409,013,021 209,967,670

64,655,565

11,268,662

9,448,030

20,716,692

2,448,637
110,890

Exemptions from
normal tax.

MONTANA.
$1,000 to $2,0001
3,623
$1,000 to $2,000
11,568
$2,000 to $3,0001
4,883
$2,000 to $3,000
8,330
$3,000 t o $4,0001
139
$3,000 to $4,000
2,763
$4,000 to $5,0001
83
$4,000 to $5,000
1,156
$5,000 to $6,000
594
$6,000 to $7,000
353
$7,000 to $8,000
251
$8,000 to $9,000
126
$9,000 to $10,000
105
$10,000 to $11,000
100
$11,000 to $12,000
55
$12,000 to $13,000
40
$13,000 to $14,000
41
$14,000 to $15,000
35
$15,000 to $20,000
101
$20,000 to $25,000......
44
$25,000 t o $30,000
27
$30,000 to $40,000
25
$40,000t o $50,000
8
$50,000 to $60,000
5
$60,000 to $70,000
3
$70O00to$80 000
$80 000to$90,000... .
$90,000 to $100,000
2
$100,000to $150,000....
2
$150,000 to $200,000....
1
$200,000 to $250,000....
$250 000 to $300,000..
$300,000 t o l 400,000
$400 000 to $500 000 $500 000 to $750,000
1
$750,000 to $1,000,000..
$1,000,000 to$l,500,000
Sl,500,000to $2,000,000.
$2,000,000to $3,000,000.
$3,000,000to $4,000,000.
$4,000,000to $5,000,000.

$5,875,150
17,593,879
11,172,884
20,330,867
464,854
9,464, 406
322,308
5,205,371
3,298,790
2,339,071
1,910,266
1,071,024
1,016, 064
1,047,312
630,434
498,197
553,953
523,318
1,729,845
988,313
734,698
839,317
351,302
270,671
198,414

$7,854,749
11,561,801
12,148,728
14,845, 768
367, 878
5,871,490
163,194
2,656,060
1,292,754
797, 528
576,170
282,196
229, 429
202,050
115,600
81,100
87,200
70, 616
213,000
90,849
59,950
50,200
16,200
8,600
4,200

(2)
(2)
(2)

(2)
(2)
(2)

(2)
(2)
(2)

(2)
(2)
(2)

(2)
(2)
(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

1,661,122

4,000

1,520,624

32,886

763,092

795,978

34, 464

90,091,830

59,651,310

6,726,190

1,902,532

1,110,370

3,012,902

$5 000 000 and over
Classes grouped2. -...
Grand total.....

$174,235
30,280
382,261
126,818
166,112
219, 642
196,013
256,191
240,069
223, 705
232,704
170,116
202,905
255, 446
142,857
90,266
205,113
131,880
558, 623
314, 600
251,813
287,084
119,121
87, 591
140,121

$355,159

$355,159

322,886

322,886

204,286

204,286

141,684
112,869
89,355
70,093
39,958
48, 460
52,635
33,162
29,944
29,658
28, 492
98,534
62,231
45,553
54,679
24,094
19,934
5,980

141,684
115,001
95,237
78,115
47,418
57,997
64,798
41,793
38,367
38,114
39,326
143,181
99,077
84,969
108,116
57,502
52,282
31,616

$2,132
5,882
8,022
7,460
9,537
12,163
8,631
8,423
8,456
10,834
44,647
36,846
39, 416
53, 437
33,408
32,348
25,636

1
Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal the net income and identity of the taxpayer.




64

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
NEBRASKA.

Income class.

$1,000 to $2,0001
$1,000 t o $2,000
$2,000 to $3,0001
$2,000 t o $3,000
$3,000 to $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 to $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000... .
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000....
$300,000 to $400,000....
$400,000 to $500,000
$500,000 to $750,000 .
$750,000 t o $1,000,000
$1,000,000 to $1,500,000.
$1,500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
2

Classes grouped
Grand total

Number of
returns.

Net
income.

12,864
13,241
16,320
16,802
816
15,726
9,995
4,114
2,233
1,213
695
482
309
231
156
128
106
281
113
73
73
36
19
3
4
4
6
4
1
1
1

Exemptions from
normal tax.
Personal
exemption.

Normal
tax.

Surtax.

Dividends.

$20,345,376 $28,744,320
19,139,440 13,462,974
37,517,184 42,263,184
42,767,977 32,244,108
2,587,200
2,747,712
54,492,235 34,034,022

$211,824
116,255
644,304
417,932
598,368
587,199

44,460,376
22,509,662
14,435,743
9,079,662
5,903,249
4,580,427
3,242,265
2,652,399
1,945,232
1,729,366
1,535,621
4,818,969
2,542,888
1,987,608
2,467,760
1,598,218
1,036,129
190,740
299,405
330,786
564,264
(2)
(2)
(2)

22,649,389
8,680,540
5,230,270
2,866,849
1,598,430
1,091,869
678,064
512,612
336,466
282,916
222,616
576,066
214,750
147,066
149,600
72,400
34,800
5,200
8,800
9,000
14,000
(2)
2
()
(2)

767,135
882,688
737,846
573,590
416,754
463,793
385,119
339,854
267,333
265,868
210,409
939,942
689,438
659,368
867,207
711,330
263,337
50,613
93,407
187,010
244,898
(2)

(2)

(2)

(2)

$336,315

Total
tax.

$336,315

636,842

636,842

1,274,278

1,274,278

1,262,263
749,924
550,094
390,648
306,409
250,182
192,041
164,306
130,679
111,076
106,594
310,646
170,320
126,555
159,063
91,106
84,024
15,401
22,705
15,622
37,763
(2)
(2)
(2)
(2)

$14,095
44,865
33,271
46,101
44,071
39,721
39,461
32,285
32,765
32,475
136,741
109,233
102,726
162,347
148,980
123,147
27,501
42,683
63,562
124,506
(2)
(2)
(2)
(2)

1,262,263
764,019
594,959
423,919
352,510
294,253
231,762
203,767
162,964
143,841
139,069
447,387
279,553
229,281
321,410
240,086
207,171
42,902
65,388
79,184
162,269
(2)
(2)
(2)
(2)

1
i

!
96,049

10,200

478,735

75,952

402,238

478,190

306,053,565 198,727,711

13,071,556

7,570,808

1,802,774

9,373,582

1,132,872

NEVADA.
$1,000 t o $2,0001
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4 000 t o $5 0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000.
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25 000 t o $30,000
$30,000 t o $40,000
$40,000 to $50,000
1

904
2,005
748
2,237
39
428

$1,546,847
2,896,374
1,733,313
5,414,695
118,140
1,473,498

$1,944,878
2,034,948
1,881,886
3,737,092
125,984
820,092

$34,803
21,542
25,591
8,560

255
238
108
38
20
22
9
10
9
3

1,152,177
1,308,349
686,109
279,604
168,308
215,666
95,685
115,782
113,602
39,611
87,029
177,614
(2)

519,716
524,803
167,680
77,000
40,716
42,800
17,000
18,800
18,400
5,600
14,883
21,866

11
5
1

(2)

f2)

$49,695

$49,695

98,813

98,813

953

36,558

36,558

4,976
44,464
38,193
16,994
33,201
26,288
10,900
19,807
28,843
5,010
36,506
50,048

37,564
45,948
34,039
16,329
7,486
12,435
6,527
7,192
5,405
2,655
3,043
10,950

(2)

(2)

$294
961
1,341
1,161
1,982
1,258
1,492
1,971
761
1,579
4,206

(2)

Nontaxable. Personal exemption a n d dividends exceed net income.
2
Classes grouped to conceal the net income and identity of t h e taxpayer.




37,564
46,242
35,000
17,670
8,647
14,417
7,785
8,684
7,376
3,416
4,622
15,156

(2)

65

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
NEVADA—Continued.

Income class.

Number of
returns.

Exemptions from
normal tax.

Net
income.

1

$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000....
1400,000 to $500,000....
$500;000 to $750,000....
$750,000 to 1,000,000...
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped2

(2)

1

(2)

1

(2)

Surtax.
:

•

(2)

:

j

$180,976

$6,446

$14,251

$20,697

12,028?544

587,655

381,085

31,257

412,342

17,826,669

$1,000 to $2,0001
$l,000'to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 t o $4,000
$4,000 to $5,0001...
$4,000 t o $5,000
$5,000 to $6,000
$6,000 t o $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $10,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250 000 to $300,000
$300 000 to $400,000 .
$400 000 to $500 000
$500 000 t o $750,000
!
$750,000 to $1,000,000..
$1,000,000 to$l,500,000.
$1,500,000to$2,000,000.
$2,000,000to$3,000,000.
$3,000,000to$4,000,000.
$4,000,000 to$5,000,000.
$5 000 000 and over
Classes grouped 2 . . .

2,015
4,512
2,675
3,505
182
1,647
64
1,131
414
231
167
123
78
64
56
60
37
36
113
48
41
44
25
19
5
8
2
6
6
1
2

$2,938,101 S3,632,467
6,419,241 4,534,975
6,038,470 6,609,593
8,761,517 6,561,306
603, OSf;
360,846
5,713,461 3,438,609
288,438
108,272
5,078,307 2,309,926
2,302,011
818,665
1,522,247
461,460
1,295,644.
336,359
1,051,13:1
231,550
743,93 i!
139,60)
670,36ir
108,600
656,98 .
103,933
751,470
108,616
498,61^
64,658
521,154
65,716
1,951,247
203,137
1,060,180
91,000
1,115,654
71,600
1,554,365
75,300
1,176,3211
43,000
1,058,484
34_, 800
323,6,19
9,800
605,19f>
12,000
167, 797
5,000
557,
780
11,400
722r>,130
11,416
(2)
(2)
()
(2)

NEW

|

$522,734
104,810
610,332
203,359
355,341
342,860
233,696
408,443
503,030
435,232
423,519
362,819
277,047
271,344
311,872
399,833
185,790
277 993
1,004*755
'501,149
623,217
1,067,497
466,982
474,627
69,344
341,157
39,613
295,413
252,837
(2)
(2)

$107,108

$107,108

119,645

119,645

115,659

115,659

152,249
62,629
42.118
40,637
36,596
27, 824
22,569
23,895
2i,662
22,209
19,356
75,717
46,919
43,890
45,026
78,592
66, 703
26,469
31,079
14,202
27,364
53,666
(2)
(2)

$1,980
4,407
7,116
7,666
7,154
9,320
9,620
12,946
9,674
10,782
61,688
43,884
58,613
110,242
118,053
124,289
40,423
105,640
32,724
119,655
204,357
(22)
()

5

152,249
64,609
46,521
47, 753
44,262
34,978
31,889
33,515
38,608
31,883
30,138
137,405
90,803
102,503
155,268
196,645
190,992
66,892
136,719
46,926
147,019
258,023
(22)
()

j

11,916

85,663

314,045

399,708

56,889,284 30,570,209 11,378,561

1,413,446

1,414,278

2,827,724

739,319
17,317

HAMPSHIRE.

6,600

1
Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal the net income and identity of taxpayer,




(2)

$14,400

7,097

18123°—21

Total
tax.

$204,20(5

Grand total

Grand total

Normal
tax.

Personal
exemption. Dividends.

66

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
NEW

Income class.

$1,000 t o $2,0001
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5; 000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50.000
$50,000 t o $60;000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000 t o $750,000....
$750,000 t o $1,000,000..
$1,000,000 t o $1,500,000.
$1 500 000to$2 000 000

Number of
returns.

Exemptions from
normal tax.

Net
income.

Surtax.

20,239
42,173
23,050
44,605
1,243
24,113
296
11,380
4,430
2,878
2,089
1,491
1,109
840
695
541
431
393
1,267
722
406
433
270
146
119
85
42
34
112
34
11
7
11
2
5
1
3

$29,609,233 $38,637,971
61,506,438 42,284,718
52,510,858 57,006,674
110,765,940 83,620,558
2,958,319
4,110,110
82,494,544 50,317,169
574,046
1,322,939
50,900,278 24,155,655
9,326,550
24,546,466
5,994,214
18,794,451
4,294,641
15,757,542
2,985,308
12,750,678
2,213,939
10,607,000
1,729,278
8,941,838
1,406,544
8,104,208
1,075,402
6,823,363
880,647
5,860,475
799,352
5,816,372
2,511,032
22.194,754
1,406,990
16,236,606
794,638
11,311,692
864,267
15,217,414
497,166
12,202,327
278,416
7,993,580
224,049
7,666,825
163,300
6,422,426
69,000
3,502,984
63,200
3,132,774
194,474
13,426,084
62,000
5,958,339
15,296
2,522,229
8,400
1,919,186
24,600
4,012,648
3,000
858,492
4,000
2,773,062
(2)
(2)
2
2
()
()

$1,341,788
637,875
2,492,454
2,062,896
1,884,794
2,809,298
783,691
2,989,871
2,123,998
2,475,180
2,540,497
2,487,143
1,373,809
1,721,639
1,955,196
1,753,051
1,465,491
1,494,239
6,238,194
5,213,676
4,195,052
5,773,832
5,542,000
3,117,371
2,821,611
2,691,052
2,179,498
1,299,729
6,674,712
3,211,216
1,637,142
1,254,399
2,101,375
480,840
2,646,445
(2)
(2)

5,833

3,606,035

122,545

2,626,409

2,748,954

185,706

653,112,589 337,450,646

95,077,089

19,340,526

23,769,122

43,109,648

4,538,434

1,041
2,932
2,461
3,470
31
1,626
12
902
196
114
72
48
29
20
15
12
16
7
30
18
8
11
5

$1,519,700
4,415,645
5,644,700
8,682,698
104,700
5 735 852
56,700
4,086,266
1,074,255
735,345
531,639
405.569
276,525
208,631
170,940
149,770
216,285
101,613
531,121
390,942
221,288
393,734
219,252

$1,113,962

$1,113,962

1,531,734

1,531,734

1,787,834

1,787,834

1,453,872
810,120
673,602
603,411
585,209
537,453
480,469
443,011
372,476
331,593
337,103
1,351,002
1,010,578
699,422
966,619
727,029
514,980
524,970
405,839
160,565
200,687
799,358
318,837
103,272
74,143
237,992
43,543
17,296
(2)
(2)

1,453,872
829,014
729,587
682,983
681,460
638,707
586,400
562,816
490,243
445,072
464,894
1,988,192
1,685,288
1,297,952
2,058,898
1,864,926
1,467,881
1,614,151
1,474,174
828,093
879,511
4,510,990
2,489,178
1,149,038
863,624
2,199,570
481,413
1,509,171
(2)
(2)

$18,894
55,985
79,578
96,251
101,314
105,931
119,805
117,767
113,479
127,791
637,190
674,710
598,530
1,092,279
1,137,897
952,901
1,089,181
1,068,335
667,528
678,824
3,711,632
2,170,341
1,045,766
789,481
1,961,578
437,870
1,491,875
(2)
(2)

MEXICO.

$2,307,500
2,977,697
6,100,000
6,710,606
75,500
3 591 569
29,400
1,940,619
413,274
238,252
155,284
105,800
59,400
41,233
32,550
24,000
31,000
13,200
65,000
37,200
15,600
19,000
10,800

$27,680
24,865
55,716
97,183
30,455
111 152
28,185
166,909
59,043
86,977
156,292
54,284
56,055
59,863
42,796
34,946
57,076
57,921
158,270
155,111
100,798
181,805
50,188

$83,240

$83,240

114,481

114.481

113 455

113 455

118,606
37,183
27,471
15,778
19,265
14,460
6.520
8] 133
8,707
11,623
4,121
31,322
21,790
11,548
20,501
17,622

118 606
37,874
29,681
17,969
21,856
17,007
8,898
10,653
11,141
15,815
6,507
46,617
35,862
22,280
47,565
37,150

$691
2,210
2,191
2,591
2,547
2,378
2,520
2,434
4,192
2,386
15,295
14,072
10,732
27,064
19,528

1 Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal the net income and identity of the taxpayer.




Total
tax.

Dividends.

NEW
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3 000 to $4 000..
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000...
$12,000 to $13,000...
$13,000 to $14,000...
$14,000 to $15,000...
$15,000 to $20,000...
$20,000 to $25,000....
$25,000 to $30,000...
$30,000 to $40,000
$40,000 to $50,000...

Normal
tax.

Personal
exemption.

$2,000,000 t o $3,000,000.
$3,000,000 t o $4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 a n d over
Classes grouped 2
Grand total

JERSEY.

67

STATISTICS OF INCOME.

TABLE 8—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
N E W MEXICO—Continued.
Exemptions from
income class.

Number of
returns.

$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90 000 to $100 000
$100,000 to $150,000....
$150,000 to $200,0G0....
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000..
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000.
$5,000,000 and over
2

2
2

Net
income.

$4,200
3,200

$112,018
129,521

2

CO

1

2

1

normal tax.

Personal
exemption. Dividends.

()
(2)

(2)
()
2

()

$14,045
19,059

(2)

(2)

(2)

2

(2)

2

()

()

2

2

()

()

$20,764
26,629

;

(-)

|

!

i

13,084

476,707

8,000

470,308

7,368

138,407

145,775

36,591,416

25,009,884

2,430,420

707,483

282,342

989,825

NEW
42,043
Sl,000 to $2,000 i
148,773
$1,000 to $2,000
$2,000to$3,000i..
41,349
122,382
$2,000 to $3,000
$3,000 to $4,0001..
2,224
75,141
$3,000 to $4,000....
$4,000 to $5,0001..
975
$4;000 to $5,000....
41,351
$5,000 to $6,000....
18,233
$6,000 to $7,000....
11,889
$7,000 to $8,000....
8,430
$8,000 to $9,000....
5,940
5,009
$9,000 to $10,000...
3,713
$10,000 to $11,000..
3,137
$11,000 to $12,000..
2,653
$12,000 to $13,000..
2,116
$13,000 to $14,000..
1,869
$14,000 to $15,000..
6,694
$15,000 to $20,000..
3,821
$20,000 to $25,000..
2,506
$25,000 to $30,000..
3,113
$30,000 to $40,000..
1,804
$40,000 to $50,000..
1,064
$50,000 to $60,000. .
750
$60,000 to $70,000..
483
$70,000 to $80,000..
368
$80,000 to $90,000..
281
$90,000 to $100,000..
806
$100,000 to $150,000.
317
$150,000 to $200,000.
140
$200,000 to $250,000.
96
$250,000 to $300,000.
84
$300,000 to $400,000.
52
$400,000 to $500,000....
60
$500,000 to $750,000....
17
$750,000 to $1,000,000..
14
$1,000,000 to $1,500,000.
12
$1,500,000 to $2,000,000.
9
$2,000,000 to $3,000,000.
2
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
2
1
$5,000,000 and over
2
Grand total

(2)

2

Total
tax.

Surtax.

$6,719
7,570

i

Classes grouped
Grand total

Classes grouped

$47,681
58,861

Normal
tax.

YORK.

$62,452,928 $80,974,106
217,717,478 152,146,910
93,828,828 99,759,263
312,275,7:S8 227,585,949
7,494,191 4,886,553
261,508,693 154,513,816
4,321,516 1,688,100
188,748,365 84,708,546
99,603,900 36,332,773
76,968,660 23,422,928
63,021,893 16,565,277
50,384,567 11,444,859
47,482,205 9,660,734
39,114,540 7,039,228
36,080,599 5,955,431
33,153,731 4,969,188
28,618,172 4,009,697
27,572;795 3,634,566
116,094,8's9 12,483,230
85,619; 824 7,039,136
68,522,752 4,504,977
107,443.053 5,955,532
81,048', 487 3,277,535
58,835', 912 1,904,603
48,6781247 1.342,457
36,141', 889
850,683
31,219; 967
658,932
26,743,436
497', 012
98, o n ; 103 1,418,618
516,300
54,897!, 334
237,231
31,271', 410
149,800
25,922', 591
134,840
28,952!, 866
79,580
22,675,234
79,000
36,830,829
18,400
13,996,246
15,400
16,795,981
12,400
19,579,422
7,400
22,107,241
2
2
(
)
()

()

$3,595,832
2,497,429 $3,841,335
$3,841,335
6,150,443
5,374,569 4,862,911
'*4,"862,"9.ii
3,859,155
8,560,094 6,114,765
*6,"il4*765
3,488,965
11,035,967 5,567,166
5,567,166
15,057,046 3; 380,907
$85,883 3,466,790
10,986,528 2,848,267
222,030 3,070,297
10,318,580 2,726,291
329,015 3,055,306
9,306,154 2,408,221
380,017 2,788,238
9,325,980 2,955,651
467,268 3,422,919
487,690 2,370,068
10,899,070 1,882,378
528,977 2,584,785
8,375,154 2,055,808
572,048 2,543,134
7,746,188 1,971,086
556,302 2,267,737
7,052,504 1,711,435
602,697 2,288,323
7,254,038 1,685,626
7,344,026
3,343,714
32,082,669
10,68?; 740
26,646,489 5,647,274 3,541,281 9,188,555
22,566,820 4,658,322 3,645,004 8,303,326
37,977,351 7,229,897 7,603,686 14,833,583
31,715,392 5,483,772 7,732,487 13,216,259
23,968,908 3,998,469 7,309.125 11,307,594
20,599,928 3,211,621 7,05i; 260 10,262,881
15,501,383 2,417,705 6,101,486 8,519,191
13,921,593 1,975,718 6,025,017 8,000,735
10,938,121 1,775,381 5,752,745 7,528,126
44,337,289 6,243,743 27,981,925 34,225,668
30,278,679 3,115,472 19,379,758 22,495,230
16,395,499 1,901,544 13,205,787 15,107,331
15,228,072 1,428,788 11,261,600 12,690,388
15, 871,193 1,704,130 13,715,508 15,419, 638
13,402,360 1,190,771 11,470,298 12,661,069
25,135,742 1,578,598 20,038,353 2i; 616,951
11,456,750
340,382 7,141,797 7,482,179
11,633,990
788,306 9,986,238 10,764,544
12,618,345 1,007,068 11,928,746 12,935,814
18,268,311
569,930
13,771,326
14,341,256
(2)
(2)
(2)
(2)

()

()
()
()
()
3,200 24,418,385 24,421,585
40,290,728
559,753 2,719,713,784 970,481,990 631,719,308 107,625,964 246,637,453 354,253,, 417

37,976,262

1,000

1 Nontaxable. Persona] exemption and dividends exceed net income.
2 Classes grouped to conceal the net income and identity of taxpayer.




68

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, arid tax paid—Continued.
NORTH CAROLINA.

Number of
returns.

Income class.

$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000.
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 t o $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250 000 to $300 000
$300 000 to $400 000
$400,000 to $500,000....
$500,000 to $750,000
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000.
$5,000,000 and over
2

Classes grouped
Grand total

1,536
2,360
5,922
3,748
496
2,638
171
1,561
769
521
425
293
220
150
122
97
70
71
217
111
00

64
36
18
13
11
13
9
14
3
1

Net
income.

Exemptions from
normal tax.
Personal
exemption. Dividends.

$1,888,024 $2,840,000
3,504,441 2,419,905
14,344,033 14,805,400
9,465,147 7,271,711
1,230,200
1,738,224
9,165,710 5,762,139
422,600
774,380
6,993,726 3,428,081
4,191,212 1,667,962
3,368,215 1,160,309
978,471
3,239,317
643,585
2,483,715
472,643
2,093,007
332,116
1,575,283
262,490
1,399,923
210,513
1,214,892
152,583
942,361
149,600
1,028,757
468,560
3,781,115
232,313
2,444,908
105,528
1,483,836
131,620
2,282,531
80,600
1,609,227
35,400
962,382
26,600
831,983
20,800
810,554
25,200
1,099,627
19,600
852,654
28,133
1,640,680
2
(22)
( 2)
()
()

1

tax.

$63,173

$63,173

122,636

122,636

182,215

182,215

184,586
118,575
104,011
102,021
93,549
80,633
78,776
72,152
56,996
45,710
44,536
193,255
110,404
67; 533
119,985
93,886
59,708
54,190
42,213
90,377
63,058
103,297

$3,712
9,726
16,241
17,080
19,618
18,226
20,972
20,644
17,723
22,255
99,581
99,359
68,160
148,673
140,140
106,842
117,881
121,563
213,294
189,017
439,102
(22)
()

184,586
122,287
113,737
118,262
110,629
100,251
97,002
93,124
77,640
63,433
66,791
292,836
209,763
135,693
268,658
234,026
166,550
172,071
163,776
303,671
252,075
542,399
(22)
()

(2)

(2)

(2)

(2)

(2)

(2)

2

2

2

2

2

(2)

3 967
3! 769
6, 494
5, 077
456
3, 930
CO
OO

2, 195
318
677
358
211
170
84
63
54
43
32
70
37
10
15
5

( )

()

( )

()

( )

2,538,947

13,000

1,657,009

108,420

1,209,297

1,317,717

89,748,811

45,397,662

17,248,711

2,455,895

3,119,106

5,575,001

DAKOTA.

$5,848,301 $8,914,490
5,489,688 3,821,313
16,062,378 10,100,340
12,638,972 9,297,633
1,584,818 1,457,220
8,760,876
13,516,744
241,330
367,154
4,836,248
9,821,805
7,315,765 3,182,071
1,638,597
4,364,604
852,285
2,656,179
477,777
1,781,803
395,554
1,608,717
192,609
912,698
148,135
722,066
119,200
677,963
97,650
580,087
74,050
461,938
148,333
1,195,736
76,600
829,205
18,800
268,992
29,835
026,682
(2)
(2)

$245,884
40,055
704,459
221,376
424,930
282,103
134,837
440,586
257,081
153,607
162,306
150,803
126,970
86,623
108,949
80,657
84,652
83,529
288,968
209,118
120,623
134,218
(2)

$99,747

$99,747

200,314

200,314

'266,' 613

268,613

270,098
229,583
156,528
116,419
92,392
91,100
^7,374
44,440
44,845
37,074
31,777
73,268
55,981
17,503
34,770
(2)

$5,625
12,051
13,056
12,664
14,954
14,919
10,168
10,221
10,840
9,961
35,732
33,138
13,354
35,926
(2)

Nontax-able. Personal exemption and dividends exceed net income.
Class es grouped to conceal net income and identity of the taxpayer.




Total

1

NORTH

2

Surtax.

2

21,738

$1,000 to $2,000!
$1,000 to $2,000
$2,000 to $3,000!
$2,000 to $3,000
$3,000 to $4,0001
$3.000 to $4,000
$4,000 to $5,000!
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 t o $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $4 0,000
$40,000 t o $50,000..

$120,114
72,938
780,961
144,348
602,064
427,053
391,390
569,047
709,099
603,893
608,292
533,900
588,057
356,379
335,283
362,413
520,007
427,855
1,384,192
1,058,677
695,542
1,094,651
766,048
389,668
336,249
433,057
294,543
293,155
692,817
(22)
()

Normal
tax.

270,098
235,208
168,579
129,475
105,056
106,054
72,293
54,608
55,066
47,914
41,738
109,000
89,119
30,857
70,696
(?)

69

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
MORTH
Number of

Income class.

returns.

$50,000 to $60,000
!
;
$60,000 to $70,000
$70,000 to $80,000
'
$80 000 to $90 000
!
190,000 to $100,000
I
$100,000 to $150,000....
$150,000 t o $200,000
$200,000 to $250,000...
$250,000 to $300 000
$300,000 to $400,000....
$400,000 t o $500,000....
$500,000 to $750,000
$750 000 to $1 000 000
$1,000,000to $1,500,000.
$l,500,000to$2,000,000.
$2,000,000to$3,000,000.
$3,000,0001 o $4,000,000.
<H,000,000to$5,000,000.
$5,000,000 and over
Classes grouped 2

1 i
1 !

(2)
(2)

Exemptions from
normal tax.
Personal
exemption. Dividends.
(2)

.

(*)
(2)

(2)

.]
Normal
tax.

Surtax.

ToUl

(2)
(2)

(22)
()

(22)
()

i

i
1
i

;

i

j

i

i

$12,800

$106,860

$26,5o4

89,586,415 60,893,746

4,649,194

1,946,380

$354,120
29,120

Grand total

Net
income.

DAKOTA—Continued.

$40,965 ;

$67,519

273,574 ! 2,219,954
j

OHIO.
32,022
71,187
47,735
70,002
2,417
38,578
1,096
18,412
6,590
4,053
2,635
1,890
1,485
1,125
864
768
563
559
1,703
890
575
676
340
211
135
81
63
55
104
37
22
5
20
5
10
4
1

$48,855,020
99,520,175
108,997,360
171,032,802
8,052,511
128,451,136
4,889,041
79,105,975
35,556,919
26,240,007
19,779,445
16,057,201
14,244,415
11,802,133
9,929,210
9,568,473
7,650,388
8,113,828
29,357,039
19,809,714
15,714,783
23,165,436
15,097,826
11,537,689
8,864,044
6,059,475
5,438,065
5,194,179
12,474,814
6,354,142
4,744,066
1,348,470
6,904,575
2,284,420
6,184,911
(22)
()

5,088,460

14,272

2,879,985

2,894,257

306,918

993,314,432 562,664,128 158,058,597

23,835,749

31,334,503

55,170,252

$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4 000 to $5,0001 . . . .
$4,000 to $5,000
$5,000 to $6,000
$6,COO t o $7,000
$7,000 t o $8,000
$8,C00 t o $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 t o $14,000
$14,000 to $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 to$ 30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 t o $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000... .
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000....
$400,000 to $500,000....
$500,000 to $750,000....
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over...
Classes grouped 2

Grand total

4,934,715

$64,111,126 $2,425,808
70,390,948
615,611 $1,725,284
118,004,586 5,577,401
131,971,321 1,846,336 2,233,293
5,582,580 3,524,620
80,597,349 3,488,784 2,745,162
2,118,990 3,254,032
38,008,701 4,765,071 2,195,602
13,780,673 2,436,173
1,080,023
8,430,664 5,702,767
870,748
5,341,810 4,482,954
642,960
3,794,235 4,501,513
531,596
3,015,297 3,635,191
526,906
2,238,103 3,293,008
546,494
1,702,058 3,200,927
461,195
1,467,452 3,249,490
453,645
1,186,574 2,587,088
387,154
1,181,228 2,895,376
422,877
3,447,698 9,924,189 1,432,342
1,785,632 8,468,088
988,995
1,167,966 7,654,048
790,026
1,260,582 9,261,598 1,272,057
684,323 8,348,106
733,592
400,066 6,859,449
520,417
260,000 5,296,250
401,518
157,600 4,272,508
252,558
117,100 3,025,100
245,006
100,466 3,283,893
233,527
198,400 8,156,827
565,772
64,400 4,200,714
264,943
39,000 3,464,240
183,050
8,000
851,951
57,657
25,000 3,941,960
585,191
6,C0O 1,643,634
75,864
13,800 2,835,437
396,023
2
2
I2)
(
)
(
)
(2)
(2)
(2)

3,800

$1,725,284
2,233,293
2,745,162
$25,944
72,447
103,499
119,623
158,296
147,221
144,592
160,983
152,235
223,441
845,655
804,672
832,805
1,610,443
1,441,856
1,356,488
1,250,050
1,016,358
1,030,432
1,090,220
3,456,921
2,215,244
1,816,501
'596,158
3,257,936
1,131,053
3,393,445
(22)
C)

1 Nontaxable. Personal exemption and dividends exceed net income.
2
Classes grouped to conceal the net income and identity of the taxpayer.




2,195,C02
1,105,967
943,195
746,459
651,219
685,202
693,715
605,787
614,628
539,389
646,318
2,277,997
1,793,667
1,622,831
2,882,500
2,175,448
1,876,905
1,651,568
1,268,916
1,275,438
1,323,747
4,022,693
2,480,187
1,999,551
653,815
3,843,127
1,206,917
3,789,468
(22)
()

70

STATISTICS QT INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and lax paid—Continued.
OKLAHOMA.

Number of
returns.

Income class.

$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 t o $4,0001
$3,000 to $4,000
$4,000 t o $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000 . .,.
$13,000 to $14,000 ,
$14,000 to $15,000 .
$15,000 t o $20,000
$20,000 to $25,000 „.
$25,000 to $30,000 .. .
$30,000 to $40,000
$40,000 to $50,000 .
$50,000 to $60,000 . .
$60,000 to $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250,000 t o $300,000....
$300,000 to $100,000....
$400,000 t o $500,000....
$500,000 t o $750,000....
$750,000 t o $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3 000,000
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over

Classes grouped2..
Grand total

5,326
6,897
7,585
9,834
393
6,616
197
4,491
1,721
1,010
613
424
304
213
170
146
107
91
257
142
81
95
46
14
10
8
5
3
7
7
2

Net
income.

Exemptions from
normal tax.
Personal
exemption.

Dividends.

$8,586,283 $12,478,988
6,962,386
9,774,376
17,843,614 20,111,107
25,077,013 19,404,092
1,198,650
1,302,225
23,023,366 14,481,807
493,529
890,204
9,440,723
19,861,531
3,673,581
9,413,405
2,165,006
6,538,268
1,293,157
4,572,402
886,106
3,594,700
658,014
2,885,495
440,064
2,239,654
374,064
1,956,551
309,350
1, S22,615
229,984
1,450,389
1 S3,456
1,319,008
522,388
4,392,996
288,850
3,160,410
162,533
2,206,685
197,017
3,204,903
88,200
2,050,688
27,600
758,970
21,200
667,885
14,000
598,898
6,400
437,091
7,200
285,520
13,800
935,846
13,800
1,102,680
(2)
(2)

$76,203
54,714
345,015
227,615
179,739
355,672
602,587
534,730
592,345
528,637
530,532
476,079
355,475
335,832
464,628
236,928
219,851
182,031
1,113,133
603,251
487,171
612,707
593,026
208,310
220,153
270,343
196,285
183,596
308,656
824,593
(2)

2

(2)

(2)

(2)

1

2

2

2

46,818

()

()

( )

Normal
tax.

Surtax.

Total

tax.

$181,861

$181,861

339,413

339,413

491,548

491,518

592,228
322,197
258,460
206,665
181,996
160,139
127,152
135,474
121,376
95,141
91,026
283,638
237,306
171,089
260,937
156,687
72,280
53,109
40,914
23,803
12,247
69,733
49,689
(2)

$f>,909
18,413
22,856
30,211
27,339
26,213
30,817
30,387
28,327
28,100
118,009
122,601
114,347
214,497
199,786
90,167
108,983
92,662
89,094
52,904
247,049
307,079
(2)

592,22$
329,10b
276,873
229,521
212,207
187,478
153,365
166,291
151,763
123,4G8
119,126
401,647
359,907
285,436
475,434
356,473
162,447
162,092
133,576
112,897
65,151
316,782
356,768
(2)

(2)

(2)

(2)

2

2

(2)

( )

()

1,724,626

9,400

687,931

113,595

792,827

906,422

163,678,297

96,156,452

12,607,768

4,849,703

2,799,577

7,649,280

OREGON.
$1,000 t o $2,0001
$1,000 t o $2,000.
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000

2,645
9,687
4,349
7,587
150
4,461
40
'2,389
898
566
372
276
206
140
111
101
70
83
185
97
51
43
25
1
2

$4,074,995
14,211,893
9,732,559
18,900,690
522,310
15,299,266
174,109
10,618,326
4,924,337
3,6.54,494
2,778,489
2,335,935
1,948,508
1,465,386
1,277,208
1,256,694
943,288
1,200,196
3,213,952
2,144,205
1,402,920
1,469,818
1,122,360

$5,398,220
1,829,525
10,615,364
13,780,974
349,527
9,271,140
89,946
4,900,201
1,898,878
1,207,882
762,248
591.825
445,638
299,332
233,114
203;099
153,317
178,906
383,500
198,569
104,200
91,683
51,400

$38,038
51,476
248,488
147,744
219,847
328,889
87,697
302,824
443,210
370,984
319,073
244,893
221,852
275,730
221,149
185,227
182,025
217,852
846,880
630,184
328,511
594,119
259,395

$260,687

$260,687

302,260

"362,'260
351,807

' "351*," 807'
322,873
160,493
130,741
127,905
119,924
109,026
75,948
77,532
83,106
59,616
78,807
203,774
138,286
103,993
82,313
91,098

$3,821
10,852
14,258
17,163
17,513
17)683
22,777
18,287
21,693
91,995
85,945
71,417
101,128
108,288

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.




322,873
164,314
141,593
142,163
137,087
126,539
93,631
95,760
105,883
77,903
100,500
295,769
224,231
175,410
183,441
199,386

71

STATISTICS OF INCOME,

TABLE 8,—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, shotting for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
O REGON—Continued.
Number of
returns.

Income class.

$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000..
$100,000 to $150,000. **
$150,000 to $200,000.
$200,000 to $250,000.
.1250,000 to $300,000.
$300,000 to $400,000.
$400,000 to $500,000.
$500,000 to $750,000.
6750,000 to $l,000,00C
$1,000,000 to $l,500,0()0
$1,500,000 to $2,000,0()0.
$2,000,000 to $3,000,0')0.
$3,000,000 to $4,000,0()0.
$4,000,000 to $5,000,0(JO.
$5,000,000 and over.
Classes grouped 2

16
8
5
8
4
9
2
2
3
2
1

34,592

Grand total

Net
income.

$873,835
500,843
374,588
666,492
374,348
1,165,578
(22)
(2)
()
(2)
(2)

Exemptions from
normal tax.
Personal
exemption. Dividends.
$29,800
15,200
10,200
14,600
7,400
19,200
(22)
(2)
()
(2)
(2)

$458,755
208,954
60,230
233,479
143,041
372,554
(22)
(2)
()
(2)
(2)

Normal
tax.

$52,404
26,098
35,206
35,614
25,997
94,157
(22)
(2)
()
(2)
(2)

Surtax.

Total
tax.

$100,209
63,746
64,655
128,365
77,562
249,692
(22)
(2)
()
(2)

$152,613
89,844
99,861
163,979
103,559
343,849
(2)
(22)
()
(2)

(2)

(2)

2,973,428

19,600

1,014,124

230,974

1,364,071

1,595,045

111,601,050

61,154,488

9,257,224

3,380,639

2,669,348

6,049,987

PENNSYLVANIA.
58,791
141,452
53,652
, 122,652
1,978
62,758
1,011
34,414
$4,000 t o $5,000
10,487
$5,000 to $6,000
6,189
$6,000 to $7,000
4,055
$7,000 to $8,000
2,955
$8,000 to $9,000
2,346
19,000 to #10,000
1,839
$10,000 to $11,000
1,533
$11,000 to $12,000...
1,230
$12,000 to $13,000...
1,060
$13,000 to $14,000..
902
$14,000 to $15,000..
2,968
$15,000 to $20,000..,
$20,000 to $25,000..
1,628
$25,000 to $30,000..
1,033
$30,000 to $40,000..
1,270
$40,000 to $50,000..
692
$50,000 to $60,000..
443
160,000 to $70,000..
264
$70,000 to $80,000..
218
$80,000 to $90,000..
140
$90,000to $100,000.....
125
$100,000 to $150,000....
332
$150,000 to $200,000....
121
$200,000 to $250,000....
57
$250,000 to $300,000....
47
$300,000 to $400,000....
29
$400,000 to $500,000....
14
$500,000 to $750,000....
24
$750,000 to $1,000,000..
11
$1,000,000 to $1,500,000.
5
$1,500,000 to $2,000,000.
2
$2,000,000 to $3,000,000.
1
$3,000,000 to $4,000,000.
1
84,000,000 to $5^000,000.
$5,000,000and over....
Classes grouped 2
$1,000 to $2,000i
$l',0C0 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,000i
$3,000 to $4,000
$4,000 to $5,0001

Grand total
1
2

I

$89,467,815
205,126,708
122,389,640
305,032.258
6,682,906
215,480,671
4,500,203
153,481,327
57,495,2!)!
40,082, 792
30,356, .".36
25,053,129
22,313,216
19,288,619
17,687,760
15,388, '398
14,356,626
13,077,008
51,256,033
36,349,152
28,282, 444
43,913,460
31,147,901
24,302, 357
17,108, 953
16,288,583
12,047,646
11,767,154
39,882,251
20,647,596
12,759,096
12,798,196
10,165,128
6,421,720
14,810,992
9,274,503
5,640,899
(2)

8,742,236

$117,913,034 |
142,169,412 ;
135.374.087 j
229.245.088 I
4,804,136 !
133,372,063 |
2,144,272 I
74,081,395 ;
22,275,738
12,701,906
8,208,610
5,887,185
4,636,240
3,585,645
2,998,991
2,400,073
2,088,139
1,760,512
5.681,460
3,071,124
2,008,803
2,484,756
1,294,013
826,399
502,266
388,742
262,849
230,349
601,924
211,100
104,400
84,800
50,000
18.800
37,200
20,120
7,400

T2)

7,400

$2,527,561
2,026,600 $3,696,692
$3,696,692
4,894,301
4,762,336 "*4," 3*46," 234"
"I] 346," 234
2,673,969
7,585,892 *4," 506," 439*
4,506,439
2,788,960
10,816,950 '"3,*83i*33i"
*3," 831," 331
$41,598 1,878,252
5,853,417 1,836,654
113,608 1,438,130
5,837,232 1,324,522
160,027 1,413,117
5,158,582 1,253,090
188,412 1,315,702
4,445,438 1,127,290
222,699 1,317,804
5,656,165 1,095,105
227,337 1,220' 861
4,924,507
993,524
269,469 1,254,896
4,142,912
985,427
259,900 1,118,988
3,804,144
859,088
280,702 1,089,555
3,767,479
808,853
318,270 1,069,771
3,752,660
751,501
15,365,861 3,085,578 1,593,511 4,679,089
13,876,401 2,086,764 1,768,987 3,855,751
10,905,640 1.748,368 1,524,766 3,273,134
19,866,632 2,595,272 3,108,562 5,703,834
13,321,088 1,975,587 2,962,417 4,938,004
11,368,522 1,393,905 2,877,249 4,271,154
7,140,309 1,093,438 2,442,329 3,535,767
7,593,924
967,328 2,757,368 3,724,696
5,319,803
766,137 2,354,274 3,120,411
6,223,982
637,177 2,517,204 3,154,381
18,689,100 2,504,784 11,209,907 13,714,691
1,220,064 7,130,987 8,351,051
9,859,530
6,202,314
840,610 5,933,127 6,773,737
4,498,765
942,167 5,668,019 6,610,186
582.381 4,870,608 5,452,989
5,013,247
234,583 3,290,924 3,525,507
4,614,627
9,984,210
566,946 7,973,813 8,540,759
6 407,156
339,708 5,288,334 5,628,042
2,784,475
337,645 3,309,219 3,646,864

6,728,344

367,058

1,770,848 133 923,538,431 271,183,035 i 51,701,250

5,416,493

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.




5,783,551

86,080,120 137,781,370

72

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, shoiving for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
RHODE ISLAND.

Income class.

Number of
returns.

Net
income.

4,517
8,809
4,285
5 937
321
3,675
177
1,737
647
479
327
244
203
167
130
124
109
92
274
185
104
111
83
37
21
29
17
12
27
22
6

Personal
exemption.

Dividends.

$6,795,372
12,387,419
9,725,342
14,356,423
1,074,714
12,552,814
779,892
7,764,154
3,589,985
3,115,829
2,448,157
2,079,297
1,919,227
1,749,086
1,495,338
1,546,426
1,470,365
1,314,942
4,741,323
4,149,316
2,821,512
3,844,627
3,668,174
2,051,626
1,342,016
2,150,920
1,435,107
1,128,449
3,147,682
3,685,415
1,290,661

$8,610,578
8,421,653
10,192,075
9,804,861
655,306
7,033,462
273,193
3,467,142
1,283,952
915,294
627,513
461,916
376,059
309,558
229,633
227,867
192,9^3
174,400
517,503
327.335
185,036
199,449
135,433
61,379
38,000
50,400
27,800
13,200
35,400
32,804
11,600

$407,067
175,857
889,086
446,565
540,802
706,793
634,546
703,482
792,168
659,068
638,916
523,497
595,510
534,484
521,920
518,595
585,955
483,643
1,728,554
1,969,632
1,526,436
2,238,289
2,061,037
1,227,995
772,499
1,028,660
718,108
809,989
1,829,644
2,549,229
424,861

5
1
2
4

1,694,533
(2)
(2)
(2)
(2)

8,200
(2)
(2)
(2)
(2)

1,078,005
(2)
(2)
(2)
(2)

6,314,179

12,400

32,921

129,630,322

54,946,334

$1,000 t o $2,0001
$1,000 to $2,000
$2,000 to $3,000i
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000to$6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9, OOOto $10,000
$10,000 t o $11,000
$11,000 to $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 to $30,000
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000 t o $750,000....
$750,000 t o $1,000,000..
$l,000,000to$l,500,000.
$l,500,000to$2,000,000.
$2,000,000to$3,000,000.
$3,000,000to$4,000,000.
$4,000,000to $5,000,000.
$5,000,000 a n d over

Classes grouped2 .
Grand total

Exemptions from
normal tax.

SOUTH
$1,000 t o $2,000 i
$1,000 t o $2,000
$2,000 t o $3,000 i
$2,000 to $3,000
$3,000 t o $4,000 i
$3,000 t o $4,000
$4,000 t o $5,000 i
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 to $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 to $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 to $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000
1
2

1,057
4^075
4,051
347
2,938
51
1,946
844
583
388
251
203
109
90
70
54
44
139
74
40
34
9

$1,758,815
4,267,116
9,479,092
10,213,029
1,146,414
10,131,713
229,821
8,733,160
4,587,429
3,763,970
2,886,303
2,122,126
1,922,858
1,115,088
1,032,521
874,523
729,692
637,584
2,386,644
1,647,566
1,083,107
1,194,105
405,145

Normal
tax.

Surtax.

$228,092

$228,092

248,694

248,694

291,371

291,371

218,190
104,011
99,058
88,735
94,545
78,547
80,753
66,016
72,928
61,137
60,278
217,245
191,718
125,802
177,174
167,483
109,086
61,706
124,868
83,212
42,667
152,193
132,045
100,440

$3,350
9,217
13,127
16 230
18,586
21,409
21,993
26,367
28,255
28,207
137,271
168,815
151,406
278,962
348,107
248,922
194,548
358,796
282,696
246,521
859,764
1,295,586
519,422

218,190
107,361
108,275
101,862
110,775
97,133
102,162
88,009
99,295
92,392
88,485
384,516
360,533
277,208
456,136
515,590
358,608
256,254
483,664
365,908
289,188
1,011,957
1,427,631
619,862

70,318

798,052
(2)
(2)
(2)
(2)

868,370
(2)
(22)
(2)
()

3,514,072

401,723

3,453,522

3,855,245

33,834,964

3,983,635

9,529,131

13,512,766

CAROLINA.

$2,335,502
2,852,715
10,594,727
7,487,673
1,037,504
6,398,406
105,092
4,344,170
1,837,536
1,285,312
880,596
542,664
453,012
232,966
194,682
163,484
114,316
103,400
293,855
144,181
84,257
58,400
18,200

$60,260
59,686
228,983
169,591
248,056
307,043
163,994
455,286
430,809
462,002
326,450
422,978
298,098
188,241
171,550
155,809
185,572
137,477
548,261
504,532
335,546
603,142
206,689

$82,884

$82,884

154,466

154 466

206,525

206 525

238,142
148,411
130,768
121,208
94,588
97,936
61,292
60,580
52,131
41,522
38,656
155,226
102,409
68,922
73,979
18,698

$3,456
8,967
14,055
15,182
18,047
12,975
14,542
13,198
14,289
14,040
64,115
65,914
55,723
84,384
39,908

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.




Total
tax.

238 142
151,867
139,735
135,263
109,770
115,983
74,267
75,122
65,329
55,811
52,696
219,341
168,323
124,645
158,363
58,606

73

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
SOUTH CAROLINA—Continued.

I n c o m e class.

Number of
returns.

$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000to $300,000....
$300,000 t o $400,000. . .
$400,000 t o $500,000....
$500,000 t o $750,000
$750,000 t o $1,000,000..
$1,000,000 t o $1,500,000.
$1,500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 t o $4,000,000.
$4,000,000 t o $5,000,000.
$5,000,000 a n d over
Classes grouped 2
Grand total

Exemptions from
normal tax.

Net
income.

Personal
exemption. D i v i d e n d s .

$322,502
325,757
361,066

6
5
5

(2)
(2)

3
2

20,239

Grand total
1
2

3,679
5,316
6,014
9,620
424
9,005

(2)
(2)

$35,829
48,425
57,663

11,883

115,428

43,306

114,761

41,606,433

7,362,595

2,037,120

695,473

(2)
(2)

158,067
2,732,59

DAKOTA.

4
3

$8,233,885
5,310,888
15,842,340
18,026,719
1,347,080
19,983,655
184,310
13,665,366
5,374,969
3,662, 726
1,569, 731
785,176
523,083
289,733
163, 400
122,699
121, 683
92,683
225, 781
44,600
43,566
35,800
8,800
8,400
(2)

2

(2)

(2)

$146,645

$146,645

390,853

390,853

670,824

670,824

749,076
409,520
344,574
218,972
144,991
131,403
79,629
52,915
47,538
50,909
36,341
115, 707
23,464
41,601
35,297
15, 696
10,721
(2)

(2)

i
j

••

1

$44,884
22,835
184,459
179,299
194,930
530,750
125,043
338,780
104,292
194,338
210,353
188, 431
113,200
84,957
76,546
71,690
112,444
114,186
313,144
165,290
133, 416
189, 812
70,587
121.259
(2)

(2)

$9,292
22,349
24,035
20,472
19,970
15,137
11,657
10,991
14,475
12,778
46,210
16,840
26,553
35,165
19,129
28,172
(2)
(2)

749,076
418,812
366,923
243,007
165,463
151,373
94,766
64,572
58,529
65,384
49,119
161,917
40,304
68,154
70,462
34,825
38,893
(2)

1
i

i

1

45,505

365,423

11,400

89,345

25,832

63,506

89,338

151,725,486

95,678,473

4,274,270

3,742,508

396,731

4,139,239

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.




$51,129
59,546
76,713

(2)
(2)

498,199

i

Total
tax.

Surtax.

73,855,345

$5,932,033
7,815,777
13,955,381
24,601,872
1,384, 8.18
31,417, 886
307,154
26,419, <166
12,514,164
9,490,080
4,856,122
2,739,266
2,111, 908
1,271,603
802,933
699,200
753,187
580, ,:23
1,707,023
435,754
566,645
555,046
218,029
224,293
(2)

5,916
2,276
1 474
648
325
223
122
70
56
56
40
99
20
21
16

$15,300
11,121
19,050

(2)
(2)

(2)
(2)

SOUTH
$l,000to$2,000i...
$1,000 to $2,000
$2,000 to $3,0001...
$2,000 to $3,000
$3,000 t o $4,0001.. $3,000 t o $4,000
$4,000 to $5,0001. - $4,000 t o $5,000
$5,000 to $6,000
$6,000 t o $7,000
$7,000 to $8,000
$8,000 t o $9,000
$9,000 t o $10,000....
$10,000 t o $11,000...
$11,000 t o $12,000...
$12,000 t o 113,000...
$13,000 t o $14,000...
$14,000 t o $15,000...
$15,000 to $20,000... : : :
$20,000 t o $25,000...
$25,000 to $30,000...
$30,000 t o $40,000...
$40,000 to $50,000...
$50,000 to $60,000...
$60,000 t o $70,000...
$70,000to $80,000...
$80,000 t o $90,000... . . . ]
$90,000 t o $100,000,
$100,000 t o $150,000
$150,000 t o $200,000
$200,000 t o $250,000.
$250,000 t o $300,000.
$300,000 to $400,000
$400,000 to $500,000,
$500,000 t o $750,000.
$750,000 to $1,000,00 3 . .
$l,000,000to$l,500,0 00.
$l,500,000to$2,000,0 00.
$2,000,000to$3,000,0 00.
$3,000,000to$4,000,0 00.
$4,000,000to$5,000,0 00.
$5,000,000 and over
Classes grouped 2 . -

$180,282
215,502
181,328

$10,800
8,600
12,500

Normal
tax.

STATISTICS OF INCOME.
TABLE 8.—PERSONAL RETUKNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
TENNESSEE.

Income class.

Number of
returns.

$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000...
$150,000 to $200,000....
$200,000 to $250,000....
$250,000 to $300,000...
$300,000 to $400,000...
$400,000 to $500,000...
$500,000 to $750,000....
$750,000 to $1,000,000..
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000.
$2,000,000to $3,000,000
$3,000,000 to $4,000,000
$4,000,000to $5,000,000
$5,000,000 and over...
Classes grouped 8 . . . .
Grand total

4,337
5,798
6,005
8,530
362"
5,518
139
2,667
1,358
795
562
337
275
217
150
144
109
87
330
166
94

115
50
32
22
4
10
3
12

Net
income.

Exemptions from
normal tax.
Personal
exemption. Dividends.
$251,826
85,412
638,441
375,400
483,567
659,001
303,326
445,432
836,948
665,902
791,779
522,692
607,312
547,379
419,772
398,665
355,963
285,361
1,470,012
1,135,224
666,499
1,512,813
511,975
555,826
521,336
126,581
166,252
24,929
318,481
(2)

Normal
tax.

Surtax.

$6,901,573
8,507,101
13,746,906
21.458,099
l.'223,409
18.943,743
621,358
11,906,168
7,465,939
5,140,506,
4,183,824
2,860,1351'
2,616,78^
2,266,688
1,730,226
1,797.775
1,472,321
1,260,896
5,656,197
3,699,907
2,575,243
3,936,247
2,214,319
1,757,028
1,402,958
308,998
864,419
282,857
1,411,188
(2)

$9,014,789
5,865,836
14,862,255
16.226,559
859,020
11,718,788
410,745
5,728,070
2,896,085
1,716,285
1,164,917
700,913
569,283
446,283
310,564
296,334
231,116
182,600
668,598
332,873
184,200
229,850
101,600
64,600
45,400
9,150
22,400
6,000
27,000
(2)

980,875

7,000

234,870

83,415

388,202

471,617

139,173,691

74,899,113

15,918,976

4,258,151

2,537,117

6,795,268

$153,157

$153,157
308,887
'8,475
345,238
233,310
179,294
168,184
128,733
122,939
112,927
90,788
99,105
91,659
77,986
346,989
243,211
177,635
246,778
176,321
124,824
91,682
22,146
79,204
31,520
123,744
(2)

398,475
$6,239
13,798
20,598
21,952
26,202
27,487
25,053
31,566
29,820
28,136
158,177
159,774
132,718
277,383
201,317
194,056
185,312
50,655
154,547 I
61,431 '
342,694

2*

38,232

Total
tax.

345,238
239,549
193,092
188,782
150,685
149,141
140,414
115,841
130,671
121,479
106,122
505,166
402,985
310,353
524,161
377,638
318,880
276,994
72,801
233,751
92,951
466, 438
(2)

25,278 $38,626,370 545,505,215 31,402,715
14,030 20,396,261 14,164,725
131,473
$367,320
$367,320
19,122 40,698,755 42,305,741 1,529,612
20,346 51,606,527 39,685,613 2,620,639
660,543"
"""660," 543
529
1,804,118 1,156,202 1,038,524
905,056
13,811 47,412.805 30,237,940
976,566
976,566
125,164
240,580
72
313,343
$4,000 t o $5,000
7,971 35,599,440 17,689,153
1,157,635 1,010,774
1,010,774
$5,000 to $6,000
3,612
19,639,666 8,031,699 1,351,908
645,362
$14,165
659,527
$6,000 to $7,000
2,224 14,470,470 4,915,548
1,321,754
535,424
40,608
576,032
$7,000 to $8,000
1,387
10,458,426 3,045,799 1,649,441
455,474
55,126
510.600
$8,000 to $9,000
1,011
8,612,624 2,256,218 1,044,621
433,277
64,653
497/330
$9,000 to $10,000
7,511,313 1,745,081 1,093,805
788
408,273
74,446
482,719
1,375,855 1,173,091
$10,000 to$11,000.....
667
7,098,917
412,511
86,307
498,818
505
5,826.604
1,047,807
352,909
889,903
80,362
433,271
$11,000 to $12,000
404
845,098
331,888
5,032,473
84,883
416,771
$12,000 to $13,000
787,915
709,249
272,788
311
4,192,514
75,758
348,546
$13,000 to $14,000
772,258
227,780
249
3,598,414
528,364
76,281
304,061
$14,000 to$15,000.....
818,927
998,653
856 14,808,062 2,348,279 3,295,160
402,440 1,401,093
$15,000 to $20,000
673,095
416
9,324,936
999,790 2,116,522
381,260 1,054,355
$20,000 to $25,000
538,656
7,322,834
624,353 1,840,182
372,812
911,468
$25,000 to $30,000
267
687,992
9,504,404
679,096 1,367,088
$30,000 to $40,000
274
633,246 2,884,238
448,457
566,340 1,014,797
$40,000 to $50,000
6,032,407
256,9-19 2,001,915
137
1 Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal the net income and identity of the taxpayer.

$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001




75

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends * and fax paid-—Continued.
T E X A S —0 ont i n u e d.

Number of
returns.

Income class.

$50,000 to $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 to$250,000....
$250,000 to$300,000....
$300,000 to$400,000....
$400,000 to$500,000....
$500,000 t o $750,000
$750,000 t o $1,000,000..
$1,000,000 t o $1,500,000.
$1 500 000 t o $2 000 000
$2,000,000 t o $3,000,000.
$3,000,000 t o $4,000,000.
$4,000,000 t o $5,000,000.
5,000,000 a n d over

Net
income.

$1,631,403
831,939
665,872
574,958
558,001
833,438
407,048
269,443
565.508
(2)
(2)

$153,064
70,166
60,500
47,166
35,400
52,600
17,400
5,000
6,900
2
()
(2)

C2)

$292,560
218,185
173,442
153,467
121,869
247,324
158,308
.148,605
30,374

(2)
I2)

(2)
(2)

(2)

1
1

Normal
tax.

Personal
exemption. Dividends.

$4,008,574
2,510,394
2,242,591
1,992,122
1,694,343
2,973,757
1,757,905
1,538,361
841,175
(2)
(a)

72
39
29
24
18
25
10
7
3
3
1

(2)
(2)

Surtax.

Total
tax.

$490,840
353,706
391,357
388,617
358,381
836,439
632,952
624,582
377,236

$783,400
571,891
564, 799
542,084
480,250
1,083.763
791', 260
773,187
407,610
(2)
(2)

(2)
(2)

(2)
(2)

!
1

Classes grouped 2

11,517

1,216,969

259,136

1,825,820

2,084,956

392,975,557 220,692,801

39,622,453

12,241,012

9,334,467

21,575,479

3,524,652

.. ..

Grand total

Exemptions from
normal tax.

114,500

UTAH.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 tO $12,000
$12,000 t o $13,000
$13,000 t o $14,000
814,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100 000 to $150 000
$150,000 t o $200,000
$200,000 to $250,000..
$250 000 to $300 000
$300,000 to $400,000
$400 000 to $500 000
$500 000 t o $750,000
$750,000 t o $1,000,000 .
$1,000,600 to $1,500,000
$1,500,000 t o $2,000,000
$2,000,000 t o $3,000,000.
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000.
$5 000 000 a n d over

3

\)

$149,740
30,262
240,014
107, 789
165,082
210,880
169,237
271,567
293,257
296,867
254,916
168,325
257,200
214,355
225,176
231,044
106,095
152,298
420,562
418,186
175,385
430,971
218,862
114,219
176,524
(2)
(2)

$131, 951

$131,951

115,655

ilh, 655

141,152

141,152

119,610
68, 780
56,279
43,660
37,063
26,649
22,360
24,952
27,331
19,218
16,438
51,929
30,123
12,784
27,217
13,337
5,678
11,957
(2)
(2)

$1,168
3,349
5,192
5,617
6,363
7,454
8,887
10,280
7,114
8,179
30,690
27,623
14,309
45,305
31,829
21,285
39,521
(2)
(2)

1

j

i

l

l
i

\

18,517

385,996

9,400

301, 794

9,419

59,973

69,392

52,454,404

35,729,366

5,800,607

1,013,642

334,138

1,347,780

1 Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal net income and identity of the taxpayer.

2




119,610
69,948
59,628
48,852
42,680
33,012
29,814
33,839
37,611
26,332
24,617
82,619
57,746
27,093
72,622
45,166
26,963
51,478
(2)
(2)

i

Classes grouped 2
Grand total

$6,112,500
4,962,361
7,070,000
6,898,608
350,000
4,641,290
137,500
2,427,764
1,012,067
585,188
366,512
234,404
176,944
117,274
108,200
108,114
57,363
51,600
141,925
64,600
21,372
42,600
20,600
6,180
5,000
(2)
(2)

$3,779,916
7,190,219
6,422,564
8,889,002
486,363
7,145,203
245,131
4,732,350
2,411,397
1, 735,970
1,194,827
866,001
759,517
631, 570
559, 7!"3
643,108
363,069
368,0>0
1,106,4i VI
760,616
295,52!
703, 9.'.5
343,011
168,8S0
265, 7/1
(2)

2,445
4,895
2,828
3,608
140
2,094
55
1,053
437
263
159
98
79
60
49
51
27
25
64
35
11
21
8
3

76

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
VERMONT.

Income class.

Number of
returns.

$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to$11,000....
$11,000 to $12,000
$12,000 to $13,000
$13,000 to$14,000....
$14,000 to $15,000....
$15,000 to $20,000....
$20,000 to $25,000
$25,000 to$30,000....
$30,000 to$40,000....
$40,000 to$50,000....
$50,000 to $60,000
$60,000 to $70,000....
$70,000 to $80,000
$80,000 to $90,000....
$90,000 to $100,000...
$100,000 to $150,000..
$150,000 to $200,000..
$200,000 to $250,000..
$250,000 to $300,000..
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000. . .
$750,000 to $1,000,000
$1,000,000 to $1,500,00o.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,00
$4,000,000 to $5,000,00a
$5,000,000 and over
0
2

Classes grouped . . . .
Grand total

1,173
2,597
1,188
1,976
72
1,142
48
792
237
156
95
81
59
43
36
25
27
19
69
42
18
26
10
10
7
3
3
4
4
1
1
1

9,965

Net
income.

Exemptions from
normal tax.
Personal
exemption. Dividends.

$1,781,100 $2,224,335
3,599,533 2,631,792
2,706,276 2,948,703
4,888,090 3,667,336
133,200
245,310
3,967,116 2,362,796
102,600
210,474
1,627,249
% 3,525,614
478,186
1,299,429
318,368
1,022,984
193,563
714,773
155,564
688, 780
116,765
566,543
S2,809
452,555
68,772
417,285
45,566
313,428
56,760
362,139
37,050
275,398
129,782
1,185,591
78,550
938,332
27,877
495,386
46,000
914,552
20,516
438,297
14,600
558,079
10,400
455,600
6,800
224,674
5,000
253,063
6,600
383,847

8
8

$215,724
37,660
183,642
132,401
169,359
161,647
136,917
246,532
281,130
183,716
175,228
226,915
178,495
115,033
137,239
137,335
142,627
96,817
519,228
400,455
275,867
558,325
244,517
352,304
212,410
128,020
161,278
277,396

8
8

8
8

1,179,017

12,400

34,063,265

17,609,939

770,948 (
6,859,165

Normal
tax.

Surtax.

Total
tax.

160,612

$60,612
80,289

80,289

86,296

86,296

99,176
36,189
33,005
26,487
25,472
24,950
22,642
19,364
14,868
14,639
13,214
52,544
49,099
20,662
34,464
19,913
22,405
20,911
12,993
11,515
12,104
(22)
(2)
(2)
()

2,880
3,521
5,352
5,613
5,531
6,122
5,357
6,143
5,953
31,665
40,287
26,145
67,546
39,959
70,507
66,302
37,059
39,673
86,448
(2)

38,144

416,803

454,947

851,957

969,866

1,821,823

n,m

1

99,176
37,189
35,885
30,008
30,824
30,563
28,173
25,486
20,225
20,782
19,167
84,209
89,386
46,807
102,010
59,872
92,912
87,213
50,052
51,188
98,552
2)
2)
2)
2)

VIRGINIA.
$1,000 to $2,000 i

5,472
9,992
$1,000 to $2,000
$2,000 to $3,000 i
7,890
$2,000 to $3,000
11,608
499
$3,000 to $4,0001
6,745
$3,000 to $4,000
$4,000 to $5,0001
193
3,443
$4,000 to $5,000
1,425
$5,000 to $6,000
844
$6,000 to $7,000
600
$7,000 to $8,000
439
$8,000 to $9,000
334
$9,000 to $10,000
239
$10,000 to $11,000
204
$11,000 to $12,000
175
$12,000 to $13,000
142
$13,000 to $14,000
111
$14,000 to $15,000
321
$15,000 to $20,000
211
$20,000 to $25,000
80
$25,000 to $30,000
98
$30,000 to$40,000......i
57
$40,000 to $50,000
]

$8,531,470 $11,368,783
14,782,945 10,223,387
18,114,873 20,251,838
29,053,466 21 801 093
1,661,142 1,285,111
23,113,710 14,387,378
853,054
369,148
15,403,498 7,524,850
7,906,328 3,093,146
5,480,140 1,833,702
4,565,906 1,303,863
3,740,005
938,439
3,237,979
728,401
2,543,248
503,564
2,343,928
407,658
2,186,617
361,142
1,928, 262
299,587
1,580,389
222,366
5,612, 534
666,417
4,870, 938
441, 632
2,210,978
162, 650
3,464,917
198,666
2,423,073
116,250

$377,571
107,765
550 176
449,737
474,952
772,606
513,100
883 974
924,233
717,806
735,795
744,508
628,859
553,617
553,125
693,746
550,351
46)6,868
1,693,387
1,539, 712
889,592
1,597,967
1,095,305

$276,308

$276,308

409,420

409,420

489,467

489,467

432,045
248,716
191,905
169,035
166,398
160,998
127,953
127,441
108,090,
103,012
82,632
327,245
315,147
131,310
184,568
128,460

432,045
255,108
207,589
192,174
193,173
192,345
158,775
161,888
144,824
139,965
118,500
489,795
516,059
250,883
427,373
338,114

$6,392
15,684
23,139
26,775
31,347
30,822
34,447
36,734
36,953
35,868
162,550
200,912
119,573
242,805
209,654

1 Nontaxable. Personal exemption and dividends exceed net income.
2
Classes grouped to conceal the net income and identity of the taxpayer.




77

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETUBNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
V m GINTA—Continued.
I n c o m e class.

Number of
returns.

$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000 .
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 to$150,000....
$150,000 to$200,000....
$200,000 to$250,000....
$250,000 t o $300,000....
$300,000 to$400,000....
$400,000 to$500,000....
$500,000 t o $750,000....
$750 000 t o $1 000,000
$1,000,000 t o $1,500,000,
$1,500,000 t o $2,000,000.
$2,000,000 to$3,000,000.
$3,000,000 t o $4,000,000.
$4,000,000 t o $5,000,000.
$5 000 000 a n d o v e r . . .

Personal
exemption. D i v i d e n d s .

Normal
tax.

Total
tax.

Surtax.

35
21
10
2
4
2
5
2
2
1
1

SI, 929,103
1,356,304
737,623
169,944
369,728
279,037
871,100
(2)
(2)
(2)
(2)

1,783,256

12,400

683,154

163,239

770,068

873,307

51,207

173,104,495

98,661,871

20,315,457

4,680,084

2,994,641

7,674,725

Classes grouped 2

Grand total

Exemptions from
normal tax.

Net
income.

$66,800
45,800
20,200
4,400
8,000
4,000
11,200
(2)
(2)
(2)
(2)

$654,304
336,543
178,367
84,979
281,302
161,808
420,248
(2)
(2)
(2)
(2)

$140,166
114,984
62,129
9,677
6,703
10,973
52,063
(2)
(2)
(2)
(8)

$235,395
198,295
118,009
25,380
78,727
41,025
314,087
(2)
(2)
(2)
(2)

$375,561
313,279
180,138
35,057
85,430
51,998
366,150
(2)
(2)
(2)
(2)

WASHINGTON.
9,658
$1,000to$2,0001... .
30,879
$1,000 to $2,000
12,349
$2,000 to $3,0001....
22,198
$2,000 to $3,000
389
$3,000 to $4,0001....
9,436
$3,000 to $4,000
120
$4 000 to $5 000!
4,054
$4,000 to $5,000
1,829
$5,000 to $6,000
1,326
$6,000 to $7,000
658
$7,000 to $3,000
457
$8,000 to $9,000
357
$9,000 to $10,000
337
$10,000 to $11,000....
184
$11,000 to $12,000....
138
$12,000 to $13,000....
117
$13,000 to $14,000....
115
$14,000 to $15,000....
361
$15,000 to $20,000....
163
$20,000 to $25,000....
96
$25,000 Vo $30,000....
82
$30,000 to $40,000....
43
$40,000 to $50,000....
20
150,000 to $60,000....
19
$60,000 to $70,000....
12
$70,000 to $80.000....
6
$80,000 to $90;000....
4
$90,000 to $100,000... 5
$100,000 t o $150,000. .
2
$150,000 t o $200,000. .
2
$200,000 t o $250,000. .
2
$250,000 t o $300,000..
2
$300,000 t o $400,000..
1
$400,000 t o $500,000..
1
$500,000 t o $750,000..
$750,000 t o $1,000,000

$14,824,241 $20,018,528
47^591,451 32,028,026
27,536,584 30,530,950
56,399,81(5 40,797,333
1,219,920
l,203,29;i
33,539,50!? 20,137,297
361,790
450,743
8,702,268
18,348,5912
4,041,608
10,049,190
2,811,003
8,482,163
1,375,891
4,896,17!959,180
3,880,171
759,597
3,381,434
712,831
3,543,42:;
395,J50
2,112,511
285,008
1,718,413
241,189
1,572,538
228,366
1,666,98o
742,473
6,193,593
329,167
3,633,022
184,800
2,601,892
151,200
2,815, U\]
91,569
1,914,541
37,200
1,093,819
39,800
1,231,103
23,800
903,441
10,400
491,96.)
7,600
392,83''
10,600
586,75!?
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)

8(22)
()

$1,000,000 t o $l,500,00()
$1,500,000 t o $2,000,00().
$2,000,000 t o $3,000,00()
$3,000,000 t o $4,000,00()
$4,000,000 t o $5,000,00().

8
(2)

$918,604

$918,604

941,858

941,858

781,862

781,862

551,824
331,858
319,700
216,280
185,850
187, 791
204,796
117,459
94,663
96, 651
99,842
367,550
205,645
151,563
150,582
97,538
75,137
78,103
37,306
13,599
13,472
47,308
(2)
(2)
(2)
(2)

551,824
337,464
336,558
240,334
214,757
220,316
243,362
147,705
123,529
127,485
136,230
543,207
350,260
289,231
341,695
282,298
200,601
257,712
177,201
106,828
104,035
209,970
(2)
(2)
(2)
(2)
(2)
(2)

$5,606
16.858
24', 054
28,907
32,525
38,566
30,246
28,866
30,834
36,388
175,657
144,^15
137,668
191,113
184,760
125,464
179,609
139,895
93,229
90,563
162,662
(2)
(2)
(2)
(2)
(2)
(2)

j

$5,000,000 and over...
Classes grouped 2
Grand total

$135,626
51,766
322, 412
284,083
216,835
532,665
147,108
394,352
644,279
686,636
632,836
627,213
427, 900
593, 755
427, 406
432,398
355, 441
426,325
1,869,148
1,234,519
937,407
1,355,094
944,621
404,561
501,669
508,889
410,448
257,897
160,837
(2)

18,800

1,742,545

152,782

1, 405, 455

1,558,237

266,096,74 * 167,253,344

17,666,671

6,439,623

3,303,540

9,743,163

3,040,600 ,
95,422

1
Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal the net income and identity of the taxpayer.




78

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
WEST VIRGINIA.

Income class.

$1,000 to $2,000i
$1,000 to $2,000
$2,000 to $3,000i
$2,000 to $3,000
$3,000 to $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
U ,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 t o $13,000
$13,000 to $14,000,
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 t o $30,000
$30,000 to $40,000..
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 t o $80,000
$80,000 t o $90,000.
$90,000 to $100.000
$100,000 to $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 to $300,000....
$300,000 to $400,000....
$400,000 to $500,000 .
$500 000to $750,000
$750,000 to $1,000,000
$1,000,000to$l ,500,000.
$1,500,000to$2,000,000.
$2,000,000to$3,000,000.
$3,000,000to$4,000,000.
$4,000,000to$5,000,000.
$5 000 000 and over
Classes grouped 2
Grand total
•

Exemptions from
normal tax.

Number of
returns.

Net
income.

4,098
10,776
6,442
11,468
454
7,265
135
4,291
1,108
735
507
253
218
149
127
88
116
66
222
125
60
64
39
12
16
10
5
7
12
3
2
2
1

$3,261,491
15,866,632
14,842,111
28,804,715
1,536,965
25,136,004
584,628
19,101,325
6,066,053
4,727,149
3,770,576
2,137,816
2,050,727
1 557,747
1,456,684
1 101,228
1,565,285
954,616
3,805,045
2,786,987
1 643,111
2,188,612
1 763,670
646,935
1,038,186
746,244
418,849
671,245
1,458,358
517,571
(2)

1,351,182

8,600

810,145

65,612

577,689

643,301

48,876

156,557,747

93,186,462

22,821,487

3,214,233

2,495,062

5,709,295

8

Personal
exemption. Dividends.
$8,240,287
10,974,904
16,596,758
21,479,548
1,204,914
16,452,281
240,492
9,781,913
2,326,855
1,585,959
1,068,774
542,330
458,475
319,840
249,577
175,850
247,474
136,194
430,714
250,313
116,283
125,240
62,396
15,800
33,400
18,983
9,000
13,508
17,800
2,000
(2)
(22)
()

$453,659
172,439
600,801
576,260
560,175
1,048,396
427,536
1,036,449
998,957
966,772
907,717
529,409
591,865
474,892
632,537
340,400
585,085
436,662
2,010,837
1,391,915
902,079
1,091,241
1,248,887
552,451
835,992
442,011
195,116
494,381
889,352
617,069
(2)
(22)
()

Normal
tax.

Surtax.

Total
tax.

$282,630

$282,630

397,064

397,064

495,113

495,113

520,761
169,834
140,367
103,178
68,400
70,394
57,052
35,109
56,631
71,132
40,351
110,228
105,146
71,805
108,599
55,536
12,142
28,552
40,545
24,571
24,674
58,807
(22)
()

$3,863
10,531
16,218
15,506
17,377
19,877
20,955
18,714
22,836
19,710
110,311
107,379
84,428
147,199
169,484
70,542
144,787
119,103
77,327
147,926
388,305
184,995
(2)

520,761
173,697
150,898
119,396
83,906
87,771
76,929
56,064
75,345
93,968
60,061
220,539
212,525
156,233
255,798
225,020
82,684
173,339
159,648
101,898
172,600
447,112
184,995

•8
(2)

WISCONSIN.
15,511 $23,699,874 $33,215,091
$521,023
$555,320
22,488 32,355,292 22,881,826
354,838
13,266 30,016,870 33,294,028 1,608,579
639,257
18,360 45,962,443 34,720,473
699,978
708
2,313.933 1,811,020
737,951
775,268
10,701 36,733,236 22,977,230 1,381,613
393
1,663,500
811,022 1,005,274
683,622
5,698 25,253,747 12,362,851 1,781,256
364,858
$8,868
2,174
11,901,417 4,622,577
1,724,564
261,683
21,840
1,213
7,790,498 2,507,070
1,249,654
210,948
772
30,107
5,767,923 1,573,375
1,227,966
186,733
34,597
552
4,672,206
1,128,820
1,182,753
169,338
401
36,850
3,805,493
809,385
955,297
144,415
40,996
308
3,370.645
661,323 1,052,961
133,400
260
44,045
3,075; 491
520,447 1,097,803
139,395
48,129
227
2,929,160
470,680
983,450
108,204
44,762
173
2,385,999
361,183
900,305
104,477
49,433
158
2,345,829
310,099
994,119
383,954
238,523
465
8,378,161
963,920 3,639,973
283,745
250,070
261
6,005,352
525,933 2,662,431
179,265
232,799
157
4,343,828
306,142 2,537,608
325,035
514,498
199
7,142,120
411,800 2,872,556
151,091
373,881
82
3,816,767
156,666 2,241,977
1
Nontaxable. T^ersonal exemption and dividends exceed net income.
2
Classes grouped to conceal the net income and identity of the taxpayer.

$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000




$555,320
639,257
775,268
683,622
373,726
283,523
241,055
221,330
206,188
185,411
177,445
187,524
152,966
153,910
622,477
533,815
412,064
839,533
524,972

79

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
WISCONSIN1—Continued.

Income class.

Number of
returns.

$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 t o 1250,000....
$250,000 t o $300,000 .
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000 t o $750,000....
$750,000 t o $1,000,000
$1,000,000 t o $1,500,000.
Sl,500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 t o $4,000,000.
$4,000,000 t o $5,000,000.
$5,000,000 a n d o v e r . . .
Classes g r o i m e d 2

Grand total

58
33
24
19
10
24
6
1
1
1

Net
income.

$3,151,620
2,132,544
1,824,283
1,618,199
946,41" 7
2,730,033
1,032,918
(2)
(2)
(2)

Exemptions from
normal tax.
Personal
exemption. Dividends.
$2,172,923
1,265,527
1,027,892
1,440,163
823,389
1,951,431
424,658
(2)

$112,800
54,800
43,200
34,400
14,400
44,533
11,600
(2)

Normal
tax.
$125,892
94,010
93,890
19,042
7,437
78,059
65,793
(2)
(2)
(2)

(2)
(2)

Surtax.

Total
tax.

$362,688
308,692
307,469
306,726
203,373
725,454
370,535
(2)

$488,580
402,702
401,359
325,768
210,810
803,513
436,328
(2)

(2)
(2)

(2)
(2)

i

!

6,400

626,633

46,466

497,195

543,661

290,199,685 177,725,094

43,146,545

6,330,597

5,051,530

11,382,127

1,033.84:7
94,704

j

WYOMING.
$1,000 to $2,000 i
11,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8.000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60 000 to $70,000
$70,000 to $80,000
$80,000 to $90.000
$90,000 to $100,000
$100,000 to $150,000... .
$150,000 to $200,000.. .
$200,000 to $250,000....
$250 000 to $300 000..
$300 000 to $400,000
$400 000 to $500 000
S500 000 to $750.000..
$750 000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 and over
2

Classes grouped
Grand total

445
2,800
528
1,851
31
706
4
408
265
182
111
78
59
56
53
38
37
25
44
31
21
30
6
7

$707,718
4,162,314
1,206,473
4,602,405
106,265
2,417,804
18,066
1,820,260
1,435,840
1,189,616
830,412
657,327
556,715
594,556
603,569
471,818
497,437
358,828
760,910
704,629
553,251
1,026,763
253,(165
373,915

$9,219
7,413
28,214
25,819
34,455
44,374
12,915
49,577
123,156
136,632
109,151
56,654
110,061
83,533
179,385
68,681
122,323
66,666
210,034
164,870
238,660
300,723
139,514
110,814

$963,295
2,837,347
1,344,933
3^247,927
85,176
1,515,789
9,324
883,195
546,281
380,923
244,880
171,850
119,466
113,615
102,846
81,400
80,020
52,826
96,926
61,183
37,001
61,900
11,600
17,200

1
1

(2)
(2)

(2)
(2)

j

3 ;

(2)

(2)

7,821

$92,885

892,885

77,825

77,825

52,316

52,316

54,320
49,169
44,206
38,501
34,662
28,803
35,915
31,585
29,796
27,759
22,651
46,068
47,996
29,074
74,495
11,233
28,034

•

$983
3,124
3,815
4,157
5,171
6,726
7,391
7,702
7,900
6,727
20,347
28,350
25,354
72,236
18,501
44,379

54,320
50,132
47,330
42,316
38,819
33,974
42,641
38,976
37,498
35,659
29,378
66,415
76,346
54,428
146,731
29,734
72,413

|

(2)
(2)

(2)
(2)

(2)
(2)

(2)
(2)

!

(V)

(2)

(2)

(2)

503,951

8,600

240,342

29,272

123,284

152,556

26,413,937

13,075,503

2,673,185

886,565

386,127

1,272,692

1 Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to conceal the net income and identity of the taxpayer.

2




80

STATISTICS OF INCOME.

TABLE 8.—PERSONAL RETURNS-DISTRIBUTION OF INCOME, BY
CLASSES, showing for each class of income the number of returns, net income,
personal exemption, dividends, and tax paid—Continued.
NONRESIDENT ALIENS.
Number of
returns.

Income class.

$1,000 to $2,000!
$1,000 to $2,000x
$2,000to$3,000 . . . .
$2,000 to $3,000
$3,000 to $4,000!.
$3,000to $4,000
$4 OOOtoSoOOO1
$4,OOOto$5,000
$5,000to $6,000
$6,000to$7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000...
$10,000 to $11,000.. . . .
$11,000 to $12,000..
$12,000 to $13,000..
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $10,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000.
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
1500,000 to $l,000,0(V)
$l,000,000to $1,500, (XX).
$l,500,000to$2,000,
$2,000,000to$3,000, wo.
$3,000,000to$4,000, )00.
$4,000,000 to $5,000, 300.

Net
income.

Exemptions from
normal tax.

Normal
tax.

Personal
exemption. Dividends.

Surtax.

Total
• tax.

194

$264,579

$33,000

$44,209

$20,594

$20,594

126

314,180

88,800

53,912

19,629

19,629

98

337,878

111,750

68,219

17,030

17,030

125
496
402
310
225
191
157
127
101
95
75
289
163
116
139
62
43
24
28
17
15
35
13
5
4

565,149
2,718,854
2,588,650
2,309,597
1,908,018
1,835,605
1,639,566
1,452,029
1,270,601
1,283,643
1,103,787
4,929, 740
3,615,905
3,163,817
4,939, 447
2,759,437
2,325,173
1,559,713
2,105,591
1,448,188
1,408,533
4,148,363
2,196,531
1,120,655
1,160,713

98,351
751,858
600,684
412,266
308,433
259,639
193,020
134,800
125,500
116,600
71,100
322,800
198, 442
109,200
122,783
66,400
49,600
20,248
22,800
16,200
18,000
32,600
10,000
2,000
1,000

106,857
449,707
531,733
597, 263
552,174
519,131
528,200
585,007
521,832
486,552
488,575
2,041,557
1,387,047
1,440,590
2,399,484
1,225,539
1,141,156
810,929
1,231,734
632,800
1,143 140
2,225,115
714,178
178, (;07
699,633

34, 721
118,381
118,579
114,799
98,369
99,394
96,240
78,422
66,849
68,753
61,648
287,290
230, 761
185,020
289,140
176,446
125,252
72,337
111,980
85,593
32,574
224,072
159,311
87,645
69,981

$2,886
7,914
12,454
14,608
17,651
21,723
23,030
21,091
25,143
23,436
139,472
148,926
165,509
357,051
254, 799
271,909
220,165
354,109
287,149
299,247
1,152,966
753,909
413,191
526,469

34,721
121,217
126,493
127,253
112,977
117,045
117,963
101,452
87,940
93,896
85,084
426,762
379,687
350,529
646,191
431,245
397,161
292,502
466,089
372,742
331,821
1,377,038
913,220
500,830
596,450

5,514,757

8,665,567

I
1

I
*;

; i

$5,000,000 and over300.
Grand total. . . . .

3,678

56,473,942

4,330,874

22,804,880

3,150,810

i Nontaxable. Personal exemption and dividends exceed net income.




TABLE 9.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORD3S, CALENDAR
YEARS 1918, 1917, AND 1916.
Total number of returns.

$1,000 to $2,000.

$2,000 t o $3,000.

1918

1918

1918

$4,000 to $5,000.

$3,000 to $4,000.

States and Territories.

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia

Ha waii

Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
N e w Hampshire
N e w Jersey
New Mexico
N e w York
N o r t h Carolina
N o r t h Dakota
Ohio
Oklahoma
Oregon
Pennsylvania




38;

.

13!
20J
206,
54,
86,
10,
43,
10,
39,
4,
19,
366,
104,
118,
64,
47,
33,
25,
87,
209,
135,
84,
19.

no;

34,
96,
7,
17,
185,
13,
559,
21,
29,
306.
46!
34,
518,

1917
21,844
4,570
12,264
17,839
182,232
40,627
64,472
8,032
29,737
15.330
38.' 252
3,131
16,414
319,497
85,021

114,970
63,065
34,692
32,317
17,112
60,954
156,111
111,562
80,009
15,382
91,608
28,646
82,472
6,623
10,809
134,960
11,616
489,089
22, 977
20,941
190,273
48,758
25,071
328,171

1916
2,097
243
994
2,255

21,208
4,435
9,713
1,346
6,808
1,779
3.444
1,144
'756
37,525
7,004
8,497
4,290
3,887
4,517
2,823
9,674
32,291
11,448
7,556
1,440
12,956
1,801
4,286
364
1,735
19,701
813
93,155
2,207
1,176
21,774
2,539
2,800
40,289
1

11,958
4,110
4,745
4,549
77,458
18,695
35,123
3,409
19,123
5,799
9.046
l'. 322
6,354
147,226
29,122
19,228
16,733
12,733
13,175
8,993
28,632
69,586
59,849
23,748
6,832
32,753
15,191
26,105
2,909
6,527
62,412
3,973
190,816
3,896
7,736
103,209
12,223
12,332
200,243

1917

8,866
2,694
5,121
6,532
87,438
19,464
32,840
3,908
14,655
6,0HQ
14.403
'243
8,420
170,784
39,113
54,810
27,256
14,618
12,302
7,890
30,281
77,467
57,215
34,343
6,142
37,151
14,610
32,840
3,640
4,734
66,190
7,168
222,866
9,714
8,120
94,877
20,727
12,106
166,668

15,949
2,630
5,693
7,946
62,832
21,581
26,675
3,814
14,043
7,167
13,940
1,367
6,846
112,628
42,936
34,629
21,479
18,084
6,901
8,498
31,513
69,905
44,315
31,778
4,782
37,822
13,213
33,122
2,985
6,180
67,655
5,931
163,731
9,670
11,571
117,737
17,419
11,936
176,304

1917

1918

1917

1916

1918

1917

6,725
1,183
4,029
4,074
45,774
9,960
15,144
1,640
7,746
4,315
10,492
1,286
4,001
67,825
24,596
24,839
17,049
9,083
8,630
4,039
11,332
34,721
27,556
24,355
3,707
24,531
7,488
23,355
1,852
2,731
31,896
2,392
104,603
5,785
6,454
43,447
13,040
5,979
75,036

5,092
791
1,499
3,172
29,672
7,005
11,176
1,150
4,893
2.506
7', 033
585
2,979
44,607
16,492
27,186
11,654
6,718
4,868
3,276
12,726
29,016
13,286
13,920
3,384
17,010
2,902
16,542
467
1,829
25,356
1,657
77,365
3,134
4,386
40,995
7,009
4,611
64,736

2,482
361
1,261
2,738
18,236
4,440
5,711
802
2,738
1.910
5; 247
518
1,777
32,507
9,694
16,658
8,304
4,128
4,027
1,812
5,665

489
55
190
534
4,740
942
1,660
208
1,907
128
080
219
163
7,645
1,571
2,374
1,023
838
1,025
566
1,723
6,329
2,052
1,470
301
2,892
281
988
79
351
3,817
198
15,034
437
234
3,936
384
758
6,443

2,596
8
589
1,585
14,601
3,160
5,315
478
1,782
1.320
3; 568
302
1,528
20,633
7,515
18,880
7,528
3,550
3,012
1,800
5,862
15,654
6,948
7,398
2,149
9,261
1,239
9,995
255
1,195
11,676
914
42,326
1,732
2,278
19,508
4,688
2,429
35,425

1,246
149
547
1,378
9,301
2,271
2,948
413
1,344
968
2,697
269
835
15,094
4,209
7,790
3,979
2,236
2,138
900
3,798
7,165
4,899
3,991
1,041
5,713
1,362
5,921
258
580
6,772
355
27,221
1,477
1,413
9,332
3,115
1,361
15,437

No returns werefiledin these classes in 1916.

14,058
10,817
9,839
1,777
11,626
2,684
12,030
476
1,190
13,273
838
50,275
2,925
3,070
19,841
6,157
2,702
30,323

1916

351
53
152
430
3,884
717
1,474
167
1,305
304
640
150
123
6,612
1,229
1,766
816
681
672
480
1,562
4,998
1,728
1,372
201
2,392
289
791
99
278
3,434
172
13,820
383
265
3,413
371
522
6,092

rji

O

o

OO

TABLE 9.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR
YEARS 1918, 1917, AND 1916—Continued.
Total number of returns.

$2,000 to $3,000.

$1,000 to $2,000.

00

$4,000 t o $5,000.

$3,000 to $4,000.

States and Territories.
1918
Rhode Island..
South Carolina
South Dakota
. . .
...
Tennessee.
Texas
Utah
Vermont
Virginia
Washington
. .
West Virginia
Wisconsin . . . .
Wyoming
Nonresident aliens and citizens residing
abroad
Married women making
separate returns
from husbandsx
Grand total

32 921
20,239
45,505
38,232
114,500
18,517
9,965
51,207
95,422
48,876
94,704
7,821

1917

1916

23 927
22,321
39,654
31,451
95,416
14,636
7,258
37,951
56,322
28,281
70,554
7,663

3 745
1,204
971
4,414
L259
i;ioo
4,190
5,360
2,575
8,261
673

1918

1917

1918

1917

1918

1917

13 326
3,878
8,995
10,135
39,308
7,340
3,770
15,464
40,537
14,874
37.999
3; 245

12,311
10,361
16,240
13,314
35,837
7,445
3,150
17,881
28,635
13,188
35,360
2,781

10 222
8,126
15,634
14,535
39,468
6,436
3,164
19,498
34,547
17,910
31,626
2,379

5 366
5,419
11,576
8,464
27,611
3,824
1,946
9,518
14,355
7,240
18,322
2,376

3,996
3,285
9,429
5,880
14,340
2,234
1,214
7,244
9,825
7,719
11,409
737

1 999
2,582
6,020
3,744
13,238
1,370
762
3,999
5,457
2,872
7,063
935

126

194

3 678

1916
621

249
211
1,162
2,331
223
221
946
1,490
486
2,066
152

1917

1918
1 914
1,997
5,987
2,806
8,043
1,108
840
3,636
4,174
4,426
6,091
412

997

1,401
2,710
1,848
6,159
'622
417
2,008
2,655
1,469
3,095
501

1916
510

246
200
796
1,877
212
187
723
1,034
445
1,506
103

125

98

160

128

4,425,114 3,472,890
$5,000 to $6,000.

437,036 1,516,938 1,640,758 1,496,878

838,707

610,095

$7 ,000 to $8,000.

$6,000 to $7,000.

374,958

85,250

322,241

$8,000 to $9,000.

185,805

Alabama
Alaska .
Arizona
Arkansas.
Colorado
Connecticut
D elaware
District of Columbia..
Florida
Georgia
Hawaii
Idaho




942
16
311
992

1917
659
60
315
873

1916
268
35
135
288

1918
595
16
254
615

1917

1916

1918

1917

7

270
17
155
361

125
14
59
149

276
5
86
302

203
23
98
259

3,392

1,803

2,374

2,351

1,250

1,670

1,641

710

408
853
136

528
709
100

241
613

303
626
89

364
613
85

273
180
47
90

247
175

2,438

1,116

1,297

1,067

343

286

135

198

170

349
812
109

859
217

633
437
1,021
91
377

485
181

459
239

329
230

879

349

660

617

926
615
1,454
152
618

803
587
1,595
173
421

443

125
94

668

1917

141
404

411

5,391
1,258
1,721

3,689

1918

185
28
77
224

398
36
242
535

5,630
1,131
1,765

499

1916

o

$9,000 to $10,000.

484
375
90
249

71
69

65
152

88
164

77
325
106
230
66
67

377

404

63
113

1916

1918

1917

1916

107
10
50
115
954
190
413
67

1,312

1,235

237
79
193
53
46

210
425
C8

234
461
72

233
152
340
27
68

75
9
39
83
778
151
373
55

311

125

36
64

33
23

205
1
62
196

169
7
75
197

202
114

o

72,187

States and Territories.
1913

>

53
om

141
57

Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts..
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada .
New Hampshire
New Jersey
New Mexico
New York
North Carolina - North Dakota
Ohio
O klah om a
Oregon
Pennsylvania
Rhode Island
South Carolina
- ..
South Dakota
Tennessee - Texas
Utah
Vermont
Virginia.
Washington
West Virginia
Wisconsin
"\V"yorning
Nonresident
aliens
and citizens residing abroad
Married women making separate returns
from husbands*
Grand total

11,913
2,735
7,195
2,700
1,605
1,310
654
2,072
5,322
2,710
2,147
825
3,761
594
4,114
238
414
4,430
196
18,233
769
1,318
6,590
1,721
898
10,487
647
844
2,276
1,358
3 612
437
237
1,425
1,829
1,108
2,174
265

8,338
2,078
3,905
2,073
1,244
1,302
552
2,512
4,467
2,609
2,040
689
3,189
779
3,048
124
335
4,077
233
17,057
808
719
5,273
1,604
746
9,010
664
766
1,291
1,009
3 312
365
234
1,204
1,453
851
1,638
248

4,605
917
1,094
563
485
553
370
1,188
3,560
1.365
900
176
1,522
239
637
40
214
2.508
91
10,313
317
185
2,645
294
349
4,803
419
167
157
528
1,378
141
138
521
643
307
972
73

6,913
1,549
4,706
1,484
1,088
854
421
1,119
3,531
1,894
1,317
556
2,332
353
2,232
108
231
2.878
114
11,889
521
677
4,053
1,010
566
6,189
479
583
1,474
795
2,224
263
156
844
1,326
735
1,213
182

5,143
1,205
2,144
1,108
761
745
366
1,484
2,767
1,602
1,085
433
1,854
458
1,643
77
265
2,419
129
10,902
523
369
3,193
1,006
483
5,370
414
455
710
625
2,064
217
158
647
" 865
493
1,048
153

159
105,988

52,188

4,612
905
2 293
854
725
584
293
870
2,766
1,200
915
305
1,508
251
1,213
38
167
2,089
72
8,430
425
358
2,635
613
372
4,055
327
388
648
562
1,387
159
95
600
658
507
772
111

3,570
871
1,241
730
489
517
271
909
2,028
1,148
810
300
1,268
278
974
44
169
1,675
110
7,770
345
213
2,310
667
327
4,066
295
296
341
463
1,478
141
91
485
578
361
705
110

64,010

36,605

3,332
661
1,213
525
449
370
202
625
1,915
803
571
193
1,091
126
695
20
123
1,491
48
5,940
293
211
1,890
424
276
2,955
244
251
325
337
1,011
98
81
439
457
253
552
78

2,035
596
841
450
374
394
204
758
1,602
806
532
208
941
187
662
27
119
1,275
56
5,739
253
130
1,570
434
236
3,056
214
204
229
316
1,020
105
77
329
394
261
493
84

44,363

26,580

2,381
451
783
399
359
341
155
499
1,493
671
455
159
749
105
482
22
78
1,109
29
5,009
220
170
1 485
304
206
2,346
203
203
223
275
788
79
59
334
357
218
401
59

1,764
377
561
354
262
332
155
592
1,343
642
371
162
720
149
409
27
87
966
56
4,731
198
100
I.SRfi
321
212
2,285
190
162
149
228
748
78
55
268
303
212
433
71

1,313
288
273
145
142
161
102
336
1,159
424
272
59
428
82
154
14
68
658
26
3,392
94
42

24.536

1%785

104
81
1,550
135
41
43
139
360
48
48
167
182
95
263
23

a
o

g

134

127
35,117

7Q8

194

136
51,381

1,722
341
350
196
180
212
112
486
1,415
541
343
75
575
120
203
16
66
909
32
4,199
102
56
995
140
126
1,956
168
60
50
180
507
56
50
180
237
114
347
28

225

135
79,152

2,300
410
504
304
236
261
193
632
1,892
718
448
70
718
131
240
22
115
1,221
58
5,483
143
81
1,311
189
174
2,552
228
60
54
264
732
71
76
259
273
174
481
44

310

402

496

126.554

3,229
570
727
379
336
388
243
852
2,509
976
652
120
999
179
441
34
169
1,664
73
7,498
203
97
1,828
235
234
3,346
297
128
92
353
892
115
93
381
439
218
672
67

31,769

20, 086

27,152

1

In 1916 the net income shown by such returns are combined with husbands returns, and in each case treated as one return in its proper income class. In 1917 the returns of
married women filed separately are included in their individual income classes independent of husbands incomes.




00

TABLE 9.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR
YEARS 1918, 1917, AND 1916—Continued.
$10,000 to $15,000.

$25,000 to $30,000.

$20,000 t o $25,000.

$15,000 t o $20,000.

00
^

$30,000 to $40,000.

States and Territories.
1918
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island




495
10
169
468
3,354
488
1,342
229
636
361
758
115
155
5,671
1,113
1,777
806
891
953
369
1,383
4,125
1,670
1,012
373
2,093
271
930
37
253
2,900
70
13,518
510
276
3,879
727
505
6,564
622

1916
415
26
200
472
3,298
615
1,287
200
469
329
796
113
212
4,963
1,016
1,172
821
679
787
406
1,530
3,866
1,762
1,059
388
1,951
339
855
52
257
2,645
135
13,285
439
203
3,675
761
430
6,468
570

235
24
110
214
2,067
541
1,114
139
591
194
345
106
76
3,679
688
670
408
410
475
296
1,023
3,439
1,297
743
176
1,295
204
384
23
167
1,985
55
9,810
227
107
2,366
285
245
4,551
454

1918
187
7
53
159
1,378
200
622
91
280
135
347
45
40
2,429
429
446
270
344
403
153
649
2,013
660
397
155
905
101
281
11
113
1,267
30
6,694
217
70
1,703
257
185
2,968
274

1917
157
3
83
165
1,445
277
619
86
250
111
324
62
56
2,340
439
411
351
265
417
163
655
1,850
794
451
210
925
127
269
18
108
1,172
52
6,686
168
71
1,717
324
173
3,049
274

1916
106
3
59
89
963
26e
582
80
277
66
163
66
38
1,816
333
269
160
197
246
125
511
1,680
660
372
104
625
97
154
13
93
988
37
5,418
113
53
1,179
155
106
2,337
230

1918

28
84
762
104
320
48
132
70
183
28
13
1,288
213
188
139
162
193
80
330
1,095
370
253
97
501
44
113
5
48
722
18
3,821
111
37
890
142
97
1,628
1S5

1917
80
2
40
87
803
140
325
57
118
63
162
40
38
1,209
227
197
189
175
191
96
396
1,103
446
283
119
454
59
164
14
66
659
26
4,037
101
174
124
1,735
131

1916
51
2
27
50
531
137
299
53
160
50
95
34
19
1,018
160
125
94
117
134
93
348
1,001
377
214
55
354
64
93
7
42
512
18

3,254
35
20
698
71
49
1,384
139

1918
47
22
52
482
55
214
39
88
42
101
10
8
794
132
162
66
90
112
57
196
744
226
157
50
309
27
73
41
406
8
2,506
55
10
575
81
51
1,033
104

191
41
3
29
70
438
84
224
34
89
35
94
36
12
785
144
129
92
92
130
57
231

65
294
44
95
29
438
13
2,691
56
15
601
114
49
1,091

1916
41
2
20
22
336
65
210
34
85
25
40
35
6
605
108
77
44
45
77
46
193
666
206
116
31
224
36
43
4
28
311
6
2,178
41
10
463
50
35
827

1918
64
2
23
50
509
50
292
46
85
38
104
21
8
910
140
131
82
112
158
61
249
886
296
155
46
298
25
73
44
433
11
3,113
64
15
676
95
43
1,270
111

1917
57
3
25
50
534
100
257
46
88
34
100
35
29
106
111
116
151
66
285
906
353
202
57
340
43
43
496
21
3,239
88
16
735
120
57
1,427
129

1916'
19
5
32
23
385
103
278
36
105
19
60
41
11
760
108
101
58
61
99
53
217
815
332
153
27
283
37
70
5
42
376
14
2,800
38
14
490
56
32
1,104
132

H
>
Q

a
o

South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
.

...

Wisconsin
Wyoming
Nonresident
aliens
and citizens residing abroad
Married women making separate returns
from husbands. 1 ...
Grand total...

367
344
707
2,136
212
150
871
891
546
1,126
209

341
239
670
1,912
222
165
752
808
549
1,002
194

126
83
434
1,095
162
113
430
486
264
819
79

139
99
330
856
64
69
321
361
222
465
44

66
32
175
462
71
42
191
203
158
354
36

131
74
287
765
103
64
308
306
238
435
69

65,800

45,845

$40,000 t o $50,000.

19
13
121
254
42
21
102
102
88
189
18

30,227

29,897

23,097

$50,000 t o $60,000.

40
21
94
267
11
18
80
96
60
157
21

11
11
59
143
24
24
60
70
43
123
10

46
18
87
240
27
28
95
92
78
173
29

16,804

13,512

$60,000 t o $70,000,

41
17
95
261
23
30
116
97
111
189
34

9
14
76
159
29
21
78
75
52
145
16

12,733

10,893

825

543

559
16,350

34
16
115
274
21
26
98
82
64
199
30
139

116

479

536
69,992

73
28
156
367
42
29
170
169
147
255
41

163

289

555

74
20
166
416
35
42
211
163
125
261
31

10,206

8,598

10,573

$70,000 t o $80,000.

11,887

$80,000 t o $90,000.

States and Territories.
1918

1917

1916

1918

1917

1916

1918

1917

1916

1918

1917

1916

1918

1917

1916

1
4
35
35
5
4
5
9
3
15
3
4
11
8
16
Alabama
1
1
2
2
Alaska
1
1
2
2
10
19
3
5
4
4
Arizona
4
3
9
6
13
1
1
5
6
2
6
17
Arkansas
4
18
2
6
10
4
7
49
51
72
241
44
50
86
119
104
132
179
140
212
84
California .
. .
311
9
22
39
6
18
Colorad o
14
9
19
35
13
50
10
14
34
49
23
136
43
39
74
65
154
23
34
56
94
Connecticut
140
24
107
87
8
5
8
4
3
12
28
23
10
16
14
20
13
20
Delaware
28
15
7
16
18
52
17
7
14
25
31
63
23
33
59
24
District of Columbia..
1
4
11
3
2
9
3
2
5
15
12
14
Florida
12
4
9
11
6
10
9
10
13
9
10
25
60
53
14
19
29
Georgia
26
7
5
9
6
10
6
12
6
22
18
13
14
Hawaii
7
18
20
1
3
1
4
4
2
6
5
2
2
2
6
Idaho
124
104
95
136
169
2C9
486
518
123
133
201
339
340
238
470
Illinois
11
15
12
73
16
27
55
98
33
19
28
35
28
36
48
Indiana
11
10
7
49
60
10
18
20
13
12
14
26
36
34
14
Iowa
8
12
7
8
9
9
25
31
59
3
21
12
13
43
28
Kansas
4
11
9
16
17
71
15
20
35
42
53
18
14
23
41
Kentucky
9
9
12
22
12
31
55
67
14
33
27
31
30
88
53
Louisiana
.
7
4
5
7
12
24
32
12
20
12
21
29
13
18
Maine
44
32
32
60
16
56
55
87
133
35
32
123
165
28
91
61
Maryland
131
124
110
181
132
232
236
506
169
188
326
378
474
276
516
Massachusetts
1
In 1916 the net income shown by such returns are combined with husbands returns, and in each case treated as one return in its proper income class. In 1917 the returns of
married women filed separately are included in their individual income classes independent of husbands incomes.




3

Q
O
%

oo

TABLE 9.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR
YEARS 1918, 1917, AND 1916—Continued.
$60,000 t o $70,000.

$50,000 t o $60,000.

$40,000 t o $50,000.

00

$80,000 t o $90,000.

$70,000 t o $80,000.

States and Territories.
1918

Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska. .
Nevada
New Hampshire. ...
New Jersey
New Mexico..
New York .
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee.
Texas
Utah ..
Vermont
Virginia
Washington .
. .
West Virginia
Wisconsin.. .
Wyoming
Nonresident aliens
and citizensresiding
abroad
Married women making separate returns
from husbands1

150
96
17
188
8
36
1
25
270
5
1,804
36
5
340
46
25
692
83
9
5
50
137
8
10
57
43
39
82
6

Grand total

6,449




1917
175
130
25
183
12
49
3
40
253
9
1,923
27
12
396
58
28
782
70
21
2
76
142
18
10
64
46
68
95
15

1916
164
98
14
126
9
25
5
21
244
9
1,674
17
4
314
40
26
573
46
9
8
47
78
12
7
34
21
29
63
7

62

1918J
72
5i
10
98
5
19
1
19
146
2
1,064
18
1
211
14
16
443
37
6
4
32
72
3
10
35
20
12
58
7

1917
108
81
23
128
10
22
1
19
175
4
1,271
17
2
273
35
9
508
50
8
4
32
65
10
9
35
33
25
71
10

1916
94
71
8
89
8
13
1
12
158
5
1,091
11
1
183
34
10
421
31
6
1
18
51
11
4
30
21
21
38
6

5
119
2
750
13
1
135
10
8
264
21
5
3
22
39
4
7
21
19
16
33

81
53
10
81
4
6
1
7
121
6
901
8
3
157
17
13
351
33
3
2
10
46
7
4
16
15
25
47
5

3,720

1916

4,541

4,048

1918

1917

62
46
4
64
5
3

26
15
5
48

11
109
3
792
2
4
112
21
5
296
24

8
85

9
32
5
10
11
10
16
39
3

4

483
11
81
8
5
218
29
5
4
29
3
3
10
12
10
24
1

2,954

2,901

1917

1918
23
14

56
40
4
59
4
12

48
28
1
36
2
9

26

6
88
2
658
8
1
128
18
13
265
18
4
2
7
34
4
9
13
18
22
30
1

5
73
4
563
4

2
42
2
368
13

85
22
4
211
21

63
5
8
140
17

1
7
26
6
6
13
13
3
24

2
10
24
2
3
2
6
5
19
1

4

49
37
4
34
1
5

33
27

7
63
4
472
11
1
87
11
5
189
15
3
1
9
26
2
2
9
8
12
23

4
50
2
472

279

1,691

1916

29
1
3

1
75
12
4
160

2,222

2,066

7
22
4
6
7
6
3
17

251
1,210

1,539

55
Xfl

o

17

17

353
2,441

1916

28

427

612
6,223

60
37
3
57
3
3

1917

24

43

7,087

1918

1,673

o
o

$100,000 t o $150,000.

$90,000 t o $100,000.

$250,000 t o 15300,000.

$200,000 t o $250,000.

$150,000 t o $200,000.

States and Territories.

i

,5

2
^
18
2
10
1
5

1
57
5
9
3
6
8
3
13
102
20
10

3

x

2

x
65

x
153

2
4
91
26
66
26
27
6
9
14
5
245
30
12
18
IS
26
16
58
286
75
63

3

3
36
7
16
6
6
2
2
3

2
6
64
9
44
16
19
2
6
5

2
-i

1
34
20
5
11
1
6
4

6

4

6
34

3
50

2S1
9

374
2

55
3
4
125
12
3

58
7
3
158
8

1

8
4
6
5
9
3
22
92
29
22
6
19
1
4

16
6
4
13
35
9
50
201
53
41
4
48
2
4

4
50
1
372
2

6
112
1
806
14

67

104
7
9
332
27
2

74
2
10
7
131
3
1,084
12
1
172
25
6
456
34
1
1

88
22
62
15
37
2
3
24
2
231
25
10
11
14
22
15
36
261
88
40
3
54
3
8

20
3
25
2
6

8
119
1
1,006
7
1
152
20
6
343
32
2

1
34

4
3
51
3

2
6
95
26
10
3
12
2
1

317
3
37
7
2
121
22

41
37
10
26
10
13
2
1
3
2
75
2
6
9
8
4
25
105
31
27
3
26
2
5
4
45
2
476
2
67
9
2
166
14
1

2

x

30
7
30

9

n
17
4
12

x
21
3
12
4
3

2
2

X
3

x

12
9

x
X
15
0
15
9
5
X
9

1

26

16
2
4
1
10
2
26
117
46
17

x

x

1

1
3
3

2
3
2
2
13
68
18
9

x

3
34
5
6

x

14
1
2
5
1
9
75
17
9

13
2
3

6
2

467
3

2
11
1
140
1

1
32
1
263
5

28
1
304
1

64
8
2
155
9

22
2
2
57
6

28
5
4
84
7

26
2

x
3
57

x

1916

1917

3

2

i

1918

1916

1917

COi-

11

102
11
9
8
11
10
3
15
99
26
27
3
27

1918

1916

1917

1918

1916

co

3

1917

COCOrH

Alaska
Arizona5
\rkansa ?
California
Colorado
Connecticut
Delaware
District of Columbia..
Florida
Georgia
Hawaii
Idaho
.
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
. -.
Maine
Maryland
Massachusetts
Michigan
. .
Minnesota
Mississippi
Missouri
Montana
. . . . .
Nebraska
Nevada
. .
New Hampshire
New Jersey . . .
New Mexico
New York
North Carolina
. ,.
North Dakota
Ohio
Oklahoma
Oregon

OO OO CO OO

Alabama

1918

1916

1917

1918

7
3
1
3

x
x

17
3
6
3
2

19
1

1x
15
2

2

9
4
g
6
1

2

5
28
3
4

2
1
4
28
8
5

25
1
1
5
2
2
3
2
36
11
5

1

7

9

4
1

x

2

45
3

7

1
16

I
18

96

131
2

165

5

24
2
1
42
6

27

3
47

2
1

54
64
Pennsylvania10
11
Rhode Island
South Carolina
x
South Dakota
1
In 1916 the net income shown by such returns are combined with husbands returns, and in each case treated as one return in its proper income class. In 1917 the returns of
married womenfiledseparately are inc uded in their individual income classes independent of husbands incomes.




O

g

00

TABLE 9.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR
YEARS 1918, 1917, AND 1916—Continued.
$150,000 to $200,000.

$100,000 to $150,000.

$90,000 t o $100,000.

$200,000 to $250,000.

oo
00

$250,000 to $300,000.

States and Territories.
1918

Tennessee
Texas
Utah . .
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Nonresident aliens
and citizens residing abroad
Married women making separate returns
from husbands *
Grand total

1917

1916

2

3
18

4
13
2
2
8
5
5
19
3

16
1

2

4
4
4
7
10

1918

10
6
10
22

4
2
5
12
24
3

1
17
1
1
4
6
12
19
3

1
10

31
5
6
7
17
17
32

1916

1917

1918

7

6
37
5
11
14
15
32
29
2

12
25

15

1916

1917

1
5
2
3
6

1
12
1
1
5
4
6
11

2
7

1918

2
13
1

7
2

2
1
2
5

1
4
4
7

1
2
2
2
1

13

35

1916

1917

1918

1916

1917

2
3

1
2
1
1
3

3
1
2
2
2

2
5

rj.

4

5

72

191
934

1,183

1,265

$300,000 t o $400,000.

562
2,358

3,462

3,302

866

1,586

1,301

$500,000 to $1,000,000.

$400,000 to $500,000.

178

302
401

346

247

904

703

$1,000,000 to $1,500,000.

113

$1,500,000 to $2,000,000.

540

$2,000,000 a n d over.

I

States and Territories.
1918
Alabama
Alaska

1917

1916

1918
1

.




1917

1916

1918

1917

1916

1918

1917

1916

1918

1917

1916

1918

1917

1916

SI

1

1

. . .

Arizona
Arkansas.. . . . . .
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho..
Illinois
Indiana

n.>

1
6
2
3
2
2
1
24
1

11
3
10
4

6
1
9
8
1
1

1
1

1

1

3
4
4

1
1
29
3

1
1
1
35
3

8
2

2
1

9
1

3

6
2
2
3
1
2

7
2
2
11

i
1
1

1
2

11
1

1

1

3

7
1

2

1
1

3

3

4

1

2

2
3

3

3

2

1

12

15
1

23
3

8

22

26

1

1

2

5
31
6
4

1
1
1
6
41
12
6

1

8
1
1

14
2
1

11

19

2
17

84

134
1

191

20
2
2
29
5

16
2

19
6
2
58
6

1
3

1
2
1
1

3

68
6
1
1
2
1
2
2

1

1
3
3
1
1
1
4

1
1
9

1
15
2
3

1
13
5
4

2
17
5
4

5

2

2

376

605

1

3
19
5
2

4
32
7
2

9

4
1

2
3

1

2
1

3
1
1

2
1

1

1
1

1

9

28

42

1

3
3
5
1

2

1
2

1
1

52
2

7

6

8

9

3

2

2

74
1

99

77
1

145
1

187
2

14

40

54
2

11

15
1
1
31
4

14
1
1
35
6

22
*3
1
45
6

22
3

1

1
1

39
5

5
1

2
2
1
8
1

11
2

1

1

1

1

2

1

1

1

14
1

21
7
1

1

2

1
1

1

1

1
1

4

122

179

321

1

1

1
2
2
1
2

315

524

76

136
260

1
12
3
3

to to

2
3
9
33
7
2

2

13

23

14

3
2
2

4

1

2

3
1
1

1

1
1

148
178

12

2

CO

Iowa
Kansas.
Kentucky
Louisiana
Maine
Maryland.
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania .
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
..
Virginia
Washington
West Virginia .
Wisconsin
Wyoming
Nonresident aliens and citizens residing abroad
Married women making
separate returns from
husbands *
Grand total

37
33

67

134

31

18
16

33

60

18

41

98

1
In 1916 the net income shown by such returns are combined with husbands returns, and in each case treated as one return in its proper income class. In 1917 the returns of
married womenfiledseparately are included in their individual income classes independent of husbands incomes.




00
CD




BASIC TABLES.
Corporation Returns.

91

TABLE 10.—CORPORATE RETURNS—DISTRIBUTION BY STATES, FOR THE UNITED STATES.

CD

[Income returns for the calendar year ended Dec. 31,1918.]
Corporations reporting no net income.

Corporations reporting net income.

States and
Territories.

Total
number of
corporations.

Alabama
3,228
Alaska
127
Arizona
1,101
1,993
Arkansas
15,964
California
7,170
Colorado
4,799
Connecticut
688
Delaware
719
Dist. of Columbia.
3,023
Florida
4,384
Georgia
480
Hawaii
1,184
Idaho
20,406
Illinois
8,589
Indiana
8,257
Iowa
4,474
Kansas
4,307
Kentucky
3,661
Louisiana
2.469
Maine
3,498
Maryland
12,622
Massachusetts
9,021
Michigan
8,576
Minnesota
1,132
Mississippi
13,332
Missouri
3,804
Montana
4,464
Nebraska
440
Nevada




Per
cent
of
Num- total
ber numreport- b££
e r of
ing
cornet poraincome. tions
in
each
State.
2,337
67
417
1,624
7,881
3,273
3,249
384
552
1,685
3,458
337
657
12,920
6,090
5,825
3,353
3,143
2,557
1,496
2,529
8,501
5,951
5,787
872
8,294
2,359
3,380
206

72.40
52.76
37.87
81.49
49.37
45.65
67.70
55.81
76.77
55.74
78.88
70.21
55.49
63.31
70.90
70.55
74.94
72.97
69.84
60.59
72.29
67.35
65.97
67.48
77.03
62.21
62.01
75.72
46.82

Gross
income.

Deductions.

$484,579,239 $440,338,549
10,553,672
9,859,416
102,670,295
90,957,832
260,218,521 239,938,980
2,227,100,624 2,000,328,971
654,000,372 579,790,512
1,511,534,787 1,349,211,401
437,050,491 390,320,419
177,578,447 162,477,947
242,617,632 228,544,193
875,848,992 803,706,316
125,980,474 101,956,665
84,520,111
91,825,305
8,460,298,970 7,700,973,388
1,357,050,335 1,242,903,859
839,521,038 778,528,539
722,919,437 641,124,893
707,866,437 638,044,885
731,556,847 674,389,226
284,018,735 258,767,107
929,339,590 844,577,898
5,871,704,085 5,256,807,852
3,055,263.841 2,716,534,820
1,878,316j 708 1,740,215,448
133,113,464 121,869,413
3,087,626,983 2,828,707,581
312,680,643 283,859,392
616,667,889 582,794,905
24,362,580
26,650,807

Net
income.

Income
tax.

War profits
and excess
profits tax.

Total tax.

Per
cent
of
total
tax.

$44,240,690
694,256
11,712,463
20,279,541
226,771,653
74,209,860
162,323,386
46,730,072
15,100,500
14,073,439
72,142,676
24,023,809
7,305,194
759,325,582
114,146,476
60,992,499
81,794,544
69,821)652
57,167,621
25,251,628
84,761,692
614,896,233
338,729,021
138,101,260
11,244,051
258,919,402
28,821,251
33,872,984
2,288,227

$3,359,799
49,117
936,270
1,550,783
18,771,872
5,504,966
12,028,383
3,421,919
1,260,716
1,116,151
5,028,966
2,083,028
607,507
62,851,975
8,569,053
4,759,693
7,617,014
5,740,279
4,607,542
2,063,445
6,825,210
44,594,530
24,842,977
12,384,015
887,277
18,986,868
2,525,085
2,635,839
206,667

$11,520,890
1.53,701
2,976,913
4,196,592
53,086,034
22,528,858
53,443,796
16,515,846
3,532,138
1,889,324
23,949,078
5,931,355
1,226,387
215,810,261
31,922,488
11,340,899
12,002,469
18,238,657
13,693,339
5,934,284
23,291,207
229,493,756
118,332,316
23,161,608
2,293,064
84,412,911
2,938,745
5,623,711
232,308

$14,880,689
202,818
3,913,183
5,747,375
71,857,906
28,033,824
65,472,179
19,937,765
4,792,854
3,005,475
28,978,044
8,014,383
1,833,894
278,662,236
40,491,541
16,100,592
19,619,483
23,978,936
18,300,881
7,997,729
30,116,417
274,088,286
143,175,293
35,545,623
3,180,341
103,399,779
5,463,830
8,259,550
438,975

0.47
.01
.12
.18
2.27
.88
2.07
.63
.15
.10
.92
.25
.06
8.82
1.28
.51
.62
.76
.61
.25
.95
8.68
4.53
1.13
.10
3.27
.17
.26
.02

Per
cent
of
Num- total
ber numreport- ber
of
ing j cornonet ! porain- |
come. tions
in
each
State.
891
60
684
369
8,083
3,897
1,550
304
167
1,338
926
143
527
7,486
2,499
2,432
1,121
1,164
1,104
973
969
4,121
3,070
2,789
260
5,038
1,445
1,084
234

27.60
47.24
62.13
18.51
50.63
54.35
32.30
44.19
23.23
44.26
21.12
29.79
44.51
36.69
29.10
29.45
25.06
27.03
30.16
39.41
27.71
32.65
34.03
32.52
22.97
37.79
37.99
24.28
53.18

Gross
income.

Deductions.

Deficit.

834,579,798
955,943
16,174,452
23,641,112
311,423,815
79,061,007
467,955,823
6,435,757
9,794,570
34,744,745
105,265,822
10,986,517
10,352,798
408,944,552
119,313,764
95,619,609
56,745,783
37,744,851
38,143,415
31,452,603
66,213,097
377,740,551
181,480,106
102,080,351
18,596,344
209,591,434
50,398,752
62,971,373
6,311,254

$37,693,042
1,098,690
18,579,345
25,441,543
356,397,842
90,100,277
478,738,742
8,374,759
11,126,854
40,173,215
111,618,275
11,871,365
11,956,453
443,295,049
130,520,012
101,682,452
62,390,170
41,447,394
43,538,399
37,942,623
71,088,614
445,383,973
199,972,642
112,249,197
20,290,778
230,125,289
54,083,214
67,016,783
8,188,004

$3,113,244
142,747
2,404,893
1,800,431
44,974.027
11,039,270
10,782,919
1,939,002
1,332,284
5,428,470
6,352,453
884,848
1,603,655
34,350,497
11,206,248
6,062,843
5,644,387
3,702,543
5,394,984
6,490,020
4,875,517
67,643,422
18,492,536
10,168,846
1,694,434
20,533,855
3,684,462
4,045,410
1,876,750

ow

§
a
o
g

New Hampshire.. 1,275
8,807
New Jersey
965
New Mexico
47,535
New York
North Carolina... 4,212
2,752
North Dakota
15,815
Ohio
6,321
Oklahoma
4,398
Oregon
18,473
Pennsylvania
1,617
Rhode Island
3,554
South Carolina
2,202
South Dakota
4,186
Tennessee
8,198
Texas
2,542
Utah
736
Vermont
5,009
Virginia
9,287
Washington
3,519
West Virginia
Wisconsin
10,961
Wyoming
1,303

997
5,503
558
27,760
3,362
2,217
11,394
3,261
2,421
11,996
1,023
2,549
1,732
2,984
5,765
1,170
518
3,418
4,369
2,410
6,889
581

78.20
62.48
57.82
58.40
79.82
80.55
72.05
51.59
55.05
64.94
63.27
71.72
78.66
71.29
70.32
46.03
70.38
68.24
47.04
68.49
62.85
44.59

402,598,697
2,270,839,740
77,236,222
15,945,819,327
879,192,164
171,981,215
6,225,443,057
488,641,109
609,778,017
8,245,325,757
658,081,073
511,547,778
168,084,528
670,492,750
1,535,207,947
183,606,851
86,636,298
945,712,725
938,988,042
896,044,637
1,527,975,440
51,271,114

42,223,546
,098,857
360,375,151
2,079,821,015 191,018,725 16,469,206
70,607,478
6,628,744
598,115
13,792,501,557 2,153,317,770 171,758,980
772,163,987 107,028,177 6,661,419
162,080,654
681,512
9,900,561
5,582,256,924 643,186,133 47,484,999
451,014,797
37,626,312 2,917,199
575,083,694
34,694,323 2,501,848
7,282,063,018 963,262,739 76,232,921
579,681,618
78,399,455 5,271,018
453,255,202
58,292,576 3,729,437
158,380,081
9,704,447
668,341
617,027,654
53,465,096 4,054,416
1,411,084,466 124,123,481 10,638,010
164,436,614
19,170,237 1,511,308
77,385,136
9/251,162
655,451
838,042,051 107,670,674 9,493,967
868,236,834
70,751,208 5,403,332
737,494,465
76,642,276 11,244,404
1,451,333,164 158,550,172 5,742,959
44,409,241
6,861,873
563,838

14,537,317
43,201,254
679,354
635,547,519
44,016,680
804,465
219,859,556
7,407,333
9,776,075
309,029,821
30,611,745
22,573,299
1,332,920
15,054,430
23,821,579
4,636,151
2,909,256
21,521,013
18,465,981
23,711,555
55,084,521
1,311,180

.56
278 21.80
9,138,901
17,636,174
59,670,460 1.89 3,304 37.52 287,836,252
9,791,690
.04
407 42.18
1,277,469
807,306,499 25.56 19,775 41.60 1,751,135,496
28,462,101
850 20.18
50,678,099 1.60
.05
535 19.45
17,841,974
1,485,977
267,344,555 8.46 4,421 27.95 302,314,756
.33 3,060 48.41 154,108,455
10,324,532
53,616,292
.39 1,977 44.95
12,277,923
385,262,742 12.19 6,477 35.06 462,099,295
594 36.73
33,405,476
35,882,763 1.14
.83 1,005 28.28
21,312,815
26,302,736
.06
470 21.34
13,806,555
2,001,261
.60 1,202 28.71
19,108,846
68,430,383
34,459,589 1.09 2,433 29.68 110,745,238
.19 1,372 53.97
6,147,459
38,641,010
.11
13,568,194
218 29.62
3,564;707
. 9 8 1,591 31.76
55,560,881
31,014,980
.76 4,918 52.96 129,409,422
23,869,313
34,955,959 1.11 1,109 31.51 119,134,975
95,378,449
60,827,480 1.93 4,072 37.15
722 55.41
7,163,556
.06
1,875,018

10,733,344
329,234,541
12,046,965
31,005,502
18,725,599
331,122,460
166,082,509
61,690,804
506,080,495
43,702,274
23,127,538
14,656,561
73,626,140
124,710,057
46,825,891
14,750,860
61,892,440
148,632,034
128,208,683
98,432,597
8,831,970

1,594,443
41,398,289
2,255,275
169,754,770
2,543,401
883,625
28,807,704
11,974,054
8,074,512
43,981,200
10,296,798
1,814,723
850,006
5,195,757
13,964,819
8,184,881
1,182,666
6,331,559
19,222,612
3,054,148
9,073,708
1,668,414

Total, United
317,579 202,061 63.63 79,706,659,148 71,345,147,899 8,361,511,249 653,198,483 2,505,565,939 3,158,764,422 100.00115,518 36.37 6,757,622,164 7,447,394,525 689,772,361
States




in
H

o

a
o

g

CD
CO

TABLE 11.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES.
[Income returned for the calendar year ended Dec. 31,1918.]
Corporations reporting no net income.

Corporations reporting net income.
Total
number
of corporations.

War profits
and excess
profits tax.

Total tax.

Number.

Deficit.

Number.

Net income.

Income tax.

$280,317
140,770
4,648,988
8,491,843
27,376,589

$2£,245
10,521
392,839
771,025
2,311,351

$31,148
9,539
934,422
1,078,978
4,153,219

$56,393
20,060
1,327,261
1,850,003
6,464,570

11
20
465
316
2,036

$199,426
75,947
1,941,867
3,181,280
12,703,740

AGRICULTURE AND RELATED INDUSTRIES.
I. Farming:
Cotton farming...
Grain farming
Fruit farming
Stock farming....
All other farming.

4,860

12
28
451
616
2,824

Total farming..

6,779

3,931

40,938,507

3,510,981

6,207,306

718,2S7

2,848

18,102,260

410
197
181
245

204
118
62
51

8,350,165
1,650,016
604,361
962,460

723,172
149,465
55,564
89,704

1,632,633
159,093
53,177
141,697

2,355,805
308,558
108,741
231,401

206
79
119
194

1,858,369
960,615
217,716
1,042,969

435

11,567,002

1,017,905

1,986,600

3,004,505

23
48
916
932

I I . Related I n d u s t r i e s :
Logging
Fishing
Ice harvesting
All other related i n d u s t r i e s .
Total related industries
10

Agriculture, n. p. d.1
Grand total, agriculture and related industries
MINING AND QUARRYING.
I. Mining:
Coalmining
Metal mining—
Iron
Copper
Lead and zinc
Gold, silver, and precious metals
All other mining
Nonmetal m i n i n g Oil
Gas
Salt. mines and other sources




4,079,6

75

40

158,511

11,778

7,144

18,922

35

135,113

7,887

4,406

52,664,020

4,540,664

8,201,050

12,741,714

3,481

22,317,042

3,129

2,159

180,100,595

13,210,993

63,750,218

76,961,211 j

970

8,825,418

62
70
57
106

5,390,973
58,175,462
31,823,791
11,020,438
28,624,091

440,804
6,421,225
2,940,606
1,157,236
2,434,634

1,306,510
3,450,712
6,924,297
1,053,731
7,432,349

1,747,314
9,871,937
9.864,903
2,210,967

147
160
141
306
443

1,025,861
5,965,015
2,799,982
8,292,563
9,846,315

990
155
20

170,310,673
6,166,069
3,267,809

14,877,982
658,248
267,249

43,962,644
420,940
993,829

58,840,626 j
1,079,188
1,261,078 :

771
162
114

13,611,962
481,642
279,167

j
!

1,761
317
134

Ul

H
>
I i

H
O

a
o

All other nonmetal mining
All other mining concerns, n. p. d.i

1,163
1,219

610
413

19,107,488
42,119,646

1,925,171
3,824,111

1,515,910
9,235,401

3,441,081
13,059,512

553
806

6,645,627
10,305,464

9,476

4,903

556,107,035

48,158,259

140,046,541

188,204,800

4,573

68,079,016

263
459
110
252

130
300
4
132

1,933,413
3,432,^73
73,570
2,172,632

145,112
285,937
6,458
198,805

531,264
568,542
13,337
269,450

676,376
8o4,479
19,795
468,255

133
159
106
120

846,588
811,925
25,988
1,201,063

1,034

566

7,612,588

636,312

1,382,593

2,018,005

518

2,885,564

101

55

4,057,586

383,161

757,511

1,140,672

46

508,549

10,661

5,524

567,777,209

49,177,732

142,1S6,645

191,364,377

5,137

71,473,129

Total, mining
II. Quarrying:
Stone
Clay, sand, gravel
Precious and semiprecious 1
All other quarrying, n. p. d.
Total, quarrying
1

Mining and quarrying combinations, n. p. d.
Grand total, mining and quarrying

w.

MANUFACTURING.

I. Food products, liquors, and tobacco:
Bread and bakery products and retail sale
Milling, flour, meal, feed
Cereal preparations, etc
Dairy products and condensed milk
Butter substitutes
Chocolate, confectionery, ice cream, etc
Coffee and spices
Fish canning and preserving
Fruit and vegetable canning and preserving, etc
Meat packing, etc
Poultry and eggs, packed
Sugar making and refining, cane and beet
Ice manufacturing, etc
Soft drinks, etc
Breweries and distilleries, etc
Tobacco
All other food products
Total food products, liquors, and tobacco
II. Textile and textile products:
Textile fabrics—
Cotton goods, etc
Woolen and worsted goods, etc
Silk goods, etc
Felt goods and products, except hats
Linen and flax, etc
All other textile and textile products
Total textile fabrics..




1

814
1,727
113
2,197
50
930
188
250
952
410
123
286
1,044
1,043
987
518
1,025

697
1,455
80
1,725
39
852
71
188
789
331
22
143
809
765
657
361
794

30.612,535
49,137,127
5,286,715
16,896,917
1,560,753
57,442,120
2,335,699
10,210,174
20,048,896
30,945,576
466,454
95,551,609
9,697,004
9,024,033
46,547,515
93,140,015
50,993,984

2,492,959
3,795,237
469,161
1,487,332
108,049
3,593,843
177,167
854,838
1,353,755
2,590,331
29,366
7,464,137
877,241
716,821
4,001,369
7,827,595
3,604,219

8,814,038
13,961,503
1,152,592
2,556,644
596,195
25,611,146
713,467
2,615,005
7,392,203
8,915,726
189,032
31,161,695
1,098,404
2,878,607
11,535,557
26,976,553
19,141,805

11,306,997
17,756,740
1,621,753
4,043,976
704,244
29,204,989
890,634
3,469,843
8,745,958
11,506,057
218,398
38,625,832
1,975,645
3,595,428
15,536,926
34,804,148
22,746,024

117
272
33
472
11
78
117
62
163
79
101
143
235
278
330
157
231

487,946
1,665,979
230,063
1,310,444
445,399
234,130
45,250
511,776
1,217,652
1,293,055
581
2,394,359
2,051,221
1,283,125
15,073,631
868,447
2,304,362

12,657

9,778

529,897,126

41,443,420

165,310,172

206,753,592

2,879

31,417,420

1,286
456
512
39
36
655

1,194
427
467
34
26
543

294,905,581
111,618,968
30,428,734
2,032,997
2,611,563
116,947,641

18,624,368
6,247,120
2,469,313
153,469
199,315
7,226,975

139,302,732
58,584,552
9,220,515
687,009
864,633
54,450,321

157,927,100
64,831,672
11,689,828
840,478
1,063,948
61,677,296

92
29
45
5
10
112

1,158,895
341,153
266,773
11,670
75,899
932,461

2,984

2,6?1

558,545,484

34,920,560

263,109,762

298,030,322

293

2,786,851

N. p. d.—Main business not precisely denned.

H
£
LJ
M
O
U1

M
a
^
C
g
g
K

TABLE 11.—CORPORATIN RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES.
Corporations reporting no net income.

Corporations reporting net income.
Serial
No.

Industries.

Total I
number
of corporations.

Number.

Net income.

Income tax.

War profits
and excess
profits tax.

Total tax.

Number.

Deficit.

MANUFACTURING—continued.

II. Textile and textile products—Continued.
Textile products, other than clothing—
Carpets, rugs, mattings, etc
Cordage and twine
Artificial leather, oilcloth, linoleum, etc
All other textile products other than clothing...
Total textile products other than clothing
ClothingCustom-made clothing, etc
Factory-made clothingMen's clothing, suits, overcoats
Women's clothing, suits, coats, skirts...
Hats and caps, etc
Corsets
Shirts, collars, cuffs
Hosiery and all knit goods
All other clothing
Total clothing
Total textile and textile products
III. Leather and leather products:
Boots, shoes, cut stock, and findings
Gloves
Saddlery and harness
Trunks and valises
All other leather and leather products
Total leather and leather products




93
50
33
617

78
46
28
521

$12,395,547
17,646,716
6,459,994
29,485,010

$1,084,973
902,813
458,601
1,964,865

$3,108,938
9,989,695
2,504,556
12,020,371

$4,193,911
10,892,508

793

673

65,987,267

4,411,252

27,623,560

32,034,812

120

954,919

615

449

5,862,205

396,675

1,903,316

2,299,991

166

371,839

m

465
889
463
64
170
780
1,140

329
714
357
49
137
701
918

19,653,342
7,682,936
5,411,586
3,301,802
8,784,680
54,628,529
35,379,806

1,324,492
573,798
452,468
293,684
763,553
3,389,830
2,410,039

7,511,738
1,575,635
1,130,420
751,976
2,110,057
24,872,651
13,924,149

8,836,230
2,149,433
1,582,888
1,045,660
2,873,610
28,262,481
16,334,188

136
175
106
15
33
79
222

211,863
794,994
497,391
78,017
70,954
557,045
1,359,915

O

4,586

3,654

140,704,886

9,604,539

53,779,942

63,384,481

932

3,942,018

8,363

7,018

765,237,637

48,936,351

344,513,264

393,449,615

1,345

"7,683,788

728
83
132
98
683

618
67
116
85
548

66,260,809
1,514,834
4,279,117
1,419,500
42,902,494

5,998,028
95,244
282,195
96,945
3,277,928

14,754,397
618,610
1,690,337
463,549
14,252,672

20,752,425
713,854
1,972,532
560,494
17,530,600

110
16
16
13
135

1,080,216
69,790
87,713
57,034
1,448,851

1,724

1,434

116,376,754

9,750,340

31,779,565

41,529,905

290

2,743,604

$68,404
161,088
60,401
665,026

2,963,157
13,985,236

j i

H
O

a
o

IV. Rubber and rubber goods; also celluloid, ivory, shell, and
bone:
Boots, shoes, and garments
Belting, hose, and tires
Celluloid, ivory, shell, and bone
All other rubber goods
Total rubber and rubber goods
V. Lumber and wood products:
Saw and planing mill products, etc
Furniture, all classes
Auto, carriage, and wagon bodies and parts, etc
All other lumber and wood products
Total lumber and wood products
VI. Paper, pulp, and products:
All paper, pulp, paper products, etc.:
VII. Printing and publishing:
General printing and publishing, etc
Special processes and tributary industries, etc
Total printing and publishing
VIII. Chemicals and allied substances:
Chemicals proper, acids, and other compounds, etc
Paints andT varnishes, etc
Oils, vegetable and animal, etc
Petroleum and mineral oil refining and products
Soaps
Fertilizers
All other chemicals and allied substances
Total chemicals and allied substances
IX. Stone, clay, and glass products:
Stone: Cut building stone, crushed stone, etc
Clay and earth products: Brick, tile, terra cotta, fire brick,
etc
Glass and glass productsGlass manufacture, plate or window glass, etc
Combinations of stone, clay, and glass manufacture
Total stone, clay, and glass products




31
108
42
384

23
70
32
287

1,276,373
28,526,110
856,309
70,936,320

116,155
2,283,626
86,609
6,039,964

244,460
9,911,264
61,540
19,597,544

360,615
12,194,890
148,149
25,637,508

8
38
10
97

50,923
894,175
43,236
826,045

565

412

101,595,112

8,526,354

29,814,808

38,341,162

153

1,814,379

2,564
1,340
396
2,220

2,009
926
306
1,744

74,878,811
23,961,076
15,146,040
59,882,906

6,892,358
2,133,412
986,111
4,803,837

12,854,949
4,798,408
6,202,339
17,002,074

19,747,307
6,931,820
7,188,450
21,805,911

555
414
90
476

9,060,573
2,763,229
484,872
4,394,482

6,520

4,985

173,888,833

14,815,718

40,857,770

55,673,488

1,535

16,703,156

1,529

1,277

96,186,503

7,810,532

28,524,482

36,335,014

252

3,471,487

6,148
i;o5o

4,482
710

54,667,705
11,274,511

4,569,072
979,774

9,995,698
1,853,103

14,564,770
2,832,877

1,666
340

8,924,047
921,817

7,198

5,192

65,942,216

5,548,846

11,848,801

17,397,647

2,006

9,845,864

1,579
558
605
385
241
249
1,598

1,093
415
430
253
91
199
1,095

94,078,071
13,770,153
15,599,449
130,040,571
5,185,631
18,093,499
117,645,631

6,687,068
1,204,935
1,225,668
9,563,798
407,958
1,641,978
9,483,816

36,134,657
2,950,770
4,336,462
49,137,733
1,605,634
3,651,656
32,575,061

42,821,725
4,155,705
5,562,130
58,701,531
2,013,592
5,293,634
42,058,877

486
143
175
132
150
50
503

3,396,089
1,297,826
2,322,894
2,030,592
329,786
340,456
5,152,996

5,215

3,576

394,413,005

30,215,221

130,391,973

160,607,194

1,639

14,870,639

1,017

649

20,680,466

2,019,850

2,754,995

4,774,845

368

2,508,873

1,292

829

34,070,258

2,406,592

12,361,426

14,768,018

463

3,983,350

505
8
2,822

374
4

28,250,417
45, 727

2,042,642
2,798

10,452,169
15,888

12,494,811
18,686

131
4

1,224,107
21,050

1,856

83,046,868

6,471,882

25,584,478

32,056,360

966

7,737,380

3
c

o
c
g

CO

TABLE 11.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES—Continued.
Corporations reporting no net income.

Corporations reporting net income.

Serial
No.

Industries.

Total
number
of corporations.

Number.

Net income.

Income tax.

War profits
and excess
profits tax.

CD
00

Total tax.

Number.

Deficit.

MANUFACTURING—continued.

95

X. Metal manufacture:
Metal products of iron and steel, or iron and steel and other
metalsSmelting from the ore, crude or refined metal production, etc
General or stock products or forms made in foundries
or rolling mills, etc
Further and more specialized manufacture, heavy and
light machinery, etc
All other metal products
Metal products, not iron or steel—
Base metals, smelting and refining, etc
Precious metals, smelting, refining, etc
Total metal manufacture
XI. All other manufacturing concerns:
All other manufacturing, n. p. d.i
Grand total manufacturing

306

171

$89,877,109

$5,466,848

$42,708,751

$48,175,599

135

$865,857

2,109

1,822

341, 733, 762

22,104,707

149,263,649

171,368,356

287

3, 727,954

7,685
2,632

5,865
2,070

1,468,294,594
132,795,119

102,130,731
9,095,285

614,419,596
52,132,128

716,550,327
61,227,413

1,820
562

32,069,817
3,861,216

520
454

293
318

14,943,282
5,6S3,635

1,077,692
613,853

3,293,496
724,531

4,371,188
1,338,384

227
136

2,609,021
1,122,149

13,706

10,539

2,053,327,501

140,489,116

862,542,151

1,003,031,267

3,167

44,256,014

6,975

5,13S

311,604,459

23,915,597

102,953,969

126,869,566

1,837

16,832,547

67,274

51,205 |

4,691,496,014

337,923,377

1,774,121,433

2,112,044,810

16,069

157,376,278

783
138
97
282
2,760

416
87
65
183
1,906

2,985,200
5,202,616
1,015,218
73,769,225
22,225,776

203,279
414,925
72,377
3,262,931
1,420,364

660,198
1,451,116
299,048
45,504,829
7,874,850

863,477
1,866,041
371,425
48,767,760
9,295,214

367
51
32
99
854

3,385,210
577,117
526,220
2,718,601
3,501,839

1,871
171
1,629

1,470
53
1,117

7,977,323
276,992
21,410,273

523,199
20,418
1,503,744

1,534,239
39,088
7,174,853

2,057,438
59,506
8,678,597

401
118
512

1,232,379
33,093
4,639,557

7,731

5,297

134,862,623

7,421,237

64,538,221

71,959,458

2,434

16,614,016

CONSTRUCTION.
96

100
101
102
103

Excavation and construction under or upon the ground (not
buildings), etc
Jetty, dam, dry-dock, wharf, bulkhead, etc
Railroad construction, pure or combined
Shipbuilding, pure or combined
Buildings and structures above ground, etc
Equipping and installing machinery and equipment, as elevators, carrier systems, etc
Wrecking, raising, or moving (not marine)
All other construction and contractors, n. p. d.i
Grand total construction




6
8

TRANSPORTATION VXD OTHER PUBLIC UTILITIES.

I. Rail transportation:
Steam railroads...
....
104
105
Electric railroads
106
All other railroads, n. p. d.i
Total rail transportation
II. Water transportation:
Oceanlines, transoceanic and coastal .
107
108
Lake sound bay and river lines
109
Marine salvage and wrecking
. . .
110
All other water transportations, n. p. d. i
Total water transportation
III. Local transportation, cartage, and storage:
Cartage and storage or warehouse and packing for trans111
portation
Cab,livery, taxicab. jitney bus companies, and automobile
112
garages '
. .
.
Special food storage and packers for transportation, etc
113 I
All other local transportation, n. p. d.1
114 i

115
116
117
118
119

Total local transportation, cartage and storage
IV. Other public utilities and transportation, n. p. d.:
Electric light and power companies
Gas companies
Telephone and telegraph companies
Water works
All other public utilities, n. p. d.i
Total, other public utilities and transportation
Grand total, transportation and other public utilities

529
442
517

300
237
310

290,591,122
39 334,807
47, 798,355

34,160,415
4 576 681
5,491,087

2,507,529
619,112
1,182,153

36,667,944
5,195, 793
6,673,240

229
205
207

22,412,892
7, 764,826
11,558,223

1,488

847

377, 724,284

44,228,183

4,308, 794

48,536,977

641

41,735,941

201
273
218
1,107

80
123
11
791

39,037,414
19 363 961
698,925
50,053,521

2,125,910
1 095 818
66, 802
3,550,341

20,351,211
9 782,417
114, 760
18,644, 847

22,477,121
10,878,235
181,562
22,195,188

121
150
207
316

1,156,476
636,511
52,768
6,516,162

1,799

1,005

109,153,821

6,838,871

48, 893,235

55,732,106

794

8,361,917

2 248

1 628

11 751 594

895 345

1,993,125

2,888,470

620

17,553,360

2 417
591
568

1,674
470
371

5,449,869
8,169,190
2,161,529

301,987
754,055
169,805

699,570
1,138,844
241,216

1,001,557
1,892,899
411,021

743
121
197

3,578,167
689,479
743, 963

5,824

4,143

27,532,182

2,121,192

4,072, 755

6,193,947

1,681

22,564,969

1,566
566
3,937
1 475
1,591

1,086
344
3,080
1,033
1,026

42,780,670
22,487,809
85, 778,453
8 852 325
103,968,298

4,789,636
2,508,810
9,709,318
895 641
11,449,074

897,394
749,949
1,435,060
154, 792
6,301,049

5,687,030
3,258, 759
11,144,378
1,050,433
17,750,123

480
222
857
442
565

5,973,689
2,057,669
2,414,670
2,226,935
13,442,740

9,135

6,569

263,867,555

29,352,479

9, 538, 244

38, 890, 723

2,566

26,115,703

149,353,753

5,682

98,778,530

18,246

12,564

778,277, 842

82,540,725

66, 813,028

14,694
1,668
39,812

12,576
928
34,039

405,657,488
76,821,046
321,258,112

29,121,761
6,723,385
24,287,385

138,464,975
19,209,546
60,450,119

167,586,736
25,932,931
84,737,504

2,118
740
" 5,773

12,403,134
739,920
22,451,571

2,313
11,662

1,686
9,237

34 722,737
216,013,981

2,518 063
16,653,420

11,819,462
60,653,244

14,337,525
77,306,664

627
2,425

2,759,334
14;538; 112

70,149

58,466

1,054,473,364

79,304,014

290,597,346

369,901,360

11,683

52,892,071

TRADE
120
121
122
123
124

Wholesalers and jobbers, including exporters, importers, etc
Department stores, either wholesale or retail, or both
Retail stores, all other etc
Commission trade, including commercial travelers and special
agents, etc
.
All other trade, n. p. d.1
Grand total trade




1

N. p. d.—Main business not precisely defined.

TABLE 11.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES—Continued.
Corporations reporting no net income.

Corporations reporting net income.
Serial
No.

Industries.

Total
number
of corporations.

Number.

Net income.

Income tax.

War profits
and excess
profits tax.

o
o

Total tax.

Number.

Deficit.

PUBLIC SERVICE.

I. Domestic service:
Restaurants, lunch rooms, etc
Hotels, board and lodging houses
Laundries, cleaning and dyeing
All other domestic service, n . p . d.i

125
126
127
128

959
1,580
2,122
619

687
978
1,590
155

$5,177,130
12,561,184
10,540,398
629,472

$397,809
1,027,783
823,623
40,540

$839,855
1,437,710
1,405,265
107,696

$1,237,664
2,465,493
2,228,888
148, 236

272
602
532
464

$1,321,960
4,811,011
1,785,954
239,149

5,280

3,410

28,908,184

2,289,755

3,790,526 |

0,080,281

1,870

8,158,074

£jj

627
1,146
1,799

361
801
1,039

5,305,452
3,407,670
6,569,623

455,857
218,347
489,891

889,871
438,376
1,304,170

1,345,728
656,723
1,794,061

266
345
760

1,519,595
2,244,657
3,071,583

£
>/

3,572

2,201

15,282,745

1,164,095

2,632,417

3,796,512

1,371

6,835,835

1,178

773

3,813,789

327,209

366,355

693,564

405

1,474,922

752
927
910

473
613
683

2,129,828
2,506,373
2,700,117

173,973
156,562
228,174

103,716
410,451
69,311

277,689
567,013
297,485

279
314
227

997,310
515,486
257,673

254
1,338

4,342,489
5,718,511

273,292
503,119

1,711,420
741,547

1,984,712
1,244,666

159
529

922,968
1,200,024

Total professional and other services

413
•1,867
6,047

4,134

21,211,107

1,662,329

3,402,800

5,065,129

1,913

5,368,383

Grand total public service

14,899

9,745

65,402,036

5,116,179

9,825,743

14,941,922

5,154

20,362,292

8,911
7,543
8,026
2,135

7,207
7,619
1,979

92,328,936
196,409,853
41,165,669
95,899,094

7,323,417
15,091,733
2,829,068
8,232,100

7,236,365
19,202,928
2,274,465
6,507,020

14,559,782
34,294,661
5,103,533
14,739,120

427
336
407
156

1,747,552
2,260,654
1,024,029
2,931,522

Total domestic service

II. Amusements:

129
130
131

Theaters, or theatrical organizations, etc
Moving pictures
All other amusements
Total amusements

III. Professional and other services:

132
133 i
I
134 i
135 !
13G I
137
j

Business services, advertising, appraisers, auditors, actuaries, etc
Educational service, including art, colleges, schools, libraries, etc., teachers, etc
Curative services, physicians, surgeons, etc
Legal services, lawyers, patent attorneys, etc
Engineering, mechanical design, invention, scientific research, etc
All other service, n . p . d. 1

FINANCE.

I. Banking and related business:
138
Bank, general, n p . d. or private bankers
139
National banks
140
State banks
141
Trust companies, or bank and trust companies




b

142
143
144
145

146
147
148
149
150
151
152

153

Loan companies, etc
Stock and bond brokers
Real estate, loan, and insurance agents, realty holding and
development companies
Holding and leasing realty, not realty business, etc
Total banking and related business
II. Insurance companies:
Life insurance, stock, and mutual companies.
Accident, stock companies only
Fire, stock companies only
Marine, stock companies only
Accident, fire, and marine, mutual
Fidelity and bonding
All other insurance companies, n. p. d.i
Total insurance companies
All otherfinance,n. p. d., and combinations of I and II, etc..
Grand total finance

1,480
302

,0,775
,,927,676

1,032,870
190,538

695,609
49,984

1,728,479
240,522

262 f
139 i

11,444
23,304

6,231
13,980

65,592,884
88,415,088

6,621,610
8,454,067

15,426,609
3,282,142

22,048,219
11,736,209

5,213
9,324

31,062,281
41,385,592

63,145

46,881

592,827,975

49,775,403

54,675,122

104,450,525

16,264

82,621,074

298
238
365
132
395
218
453

108
24
191
17
209
14
275

8,796,516
1,484,320
14,709,637
'841,036
8,679,444
3,456,681
22,334,065

691,555
166,993
1,594,648
103,076
890,908
343,235
2,382,352

929,139
67,448
980,754
114,106
581,788
371,573
1,718.132

1,620,694
234,441
2,575,402
217,182
1,472,696
714,808
4,100,484

190
214
174
115
186
204
178

66,828,135
511,630
8,419,811
1,065,793
20,278,961
20,629
11,317,285

60,301,699

6,172,70T

4,762, 940

10,935,707

1,261

108,442,244

3,145,628

1,555,340 |

4,700,968

59,093,798

60,993,402 j

120,087,200

2,099
2,888

1,870

68,132

49,589

684,660,447

1,018 i 14,911,509
18,543

ALL OTHEE.
154
155

Combinations, predominant industry not ascertainable.
Inactive concerns

8,944
43,656

Grand total all other concerns.
Grand total




1

799,167
1,410,277

5,220
45

52,600

5,265

317,579

202,061 |

331,879,219
18,475

28,080,757

88,289,071

116,369,8

3,724
43,611

205,974,827
=====

>H

41,191,223
2,792,953

72

331,897,694

28,080,757

88,289,071

116,369,828

47,335

43, 984,176

8,301,511,249

653,198,483

2,505,565, 939

3,158,764,422

11,5518

689,772,361

H

o

N . p. d.—Main business n o t precisely defined.

o

TABLE 12.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS.
flncome returned for the calendar year ended Dec. 31, 1918.]
AGRICULTURE AND RELATED INDUSTRIES.
Number.

Income classes.

Net income.

Income tax.

War profits and
excess profits
tax.

Total tax.

Per cent of
total tax to
net income.

Average
amount
of tax.

Reporting net income:
0 to $2,000
$2 000 t o $5 000
$5,000 t o $10,000..
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $250,000...
$250,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 t o $5,000,000
$5,000,000 and over...

.
.

Total
Reporting no net income
Grand total

.

$1,606,161
3,181,518
3,860,376
13,824,939
6,550,954
8,169,138
6,739,736
3,811,759
4,919,439

2,034
1,008
548
640
96
52
19
6
3
4 406
3,481
7,887

1

$136,882
314,409
1,312,311
594 708
791,732
583,608
411,453
395,561

$24,040
143,346
1,608,310
1,374 082
1,404,360
1,748,728
299,988
1,598,196

$160,922
457, 755
2,920, 621
1 968 790
2,196, 092
2,332, 336
711,441
1,993,757

52,664 020
22,317,042

4 540 664

8 201 050

12 741 714

30,346,978

4,540,664

8,201,050

12,741,714

$160
835
4,563
20,508
42,233
122,755
118,574
664,586
2

5.06
11.86
21.13
30.05
26.88
34.61
18.66
40.53

Total
Reporting no net income
Grand total




.
.. .
.
.

..

1 754
1,034
621
1,163
347
331
134
66
55
19

$1,344,570
3,425,731
4,433,164
27,684,259
24,113,581
51,462,856
45,468,149
48,308,970
133,719,633
227,816,296

5,524
5,137
10,661

1

2 24.96

5 372

•

3

MINING AND Q U A R R Y I N G .
Reporting n e t income:
^0 to $2,000
$2,000 t o $5,000...
$5,000 to $10,000
$10,000 t o $50,000
$50,000 t o $100,000.
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and over

in

p
0

$159,652
357,294
2,383,515
1,894,321
3,721,889
3,495,697
4,035,979
12,315,297
20,814,088

$27, 240
213,137
5,435, 964
7,359, 022
18,940,774
15,502,113
13,414,110
29,303,134
51,991,151

$186,892
570,431
7,819,479
9,253,343
22,662,663
18,997,810
17,450,089
41,618, 431
72,805,239

557,777 209
171,473,129

49,177 732

142 186 645

191 364 377

496,304,080

49,177,732

142,186,645

191,364,377

$181
919
6,724
2 6,667
68,467
141,775
264,395
756,699
3,831,855
2

5.46
12 87
28.25
38.37
44.04
41.78
36.12
31.12
31.94
2

50,760

i

33.78

MANUFACTURING:—EMBRACING ALL MANUFACTURES.
Reporting net incomes:
" 0 to $2 000
$2,000 t o $5,000
$5,000 t o $10,000..
..
$10,000 t o $50,000 .
$50,000 t o $100,000..
$100,000 t o $250,000
$250 000 t o $500,000
$500,000 t o $1,000,000.
$1,000 000 t o $5,000,000
$5,000,000 a n d over

.
.

Total
Reporting no net income
Grand total

12,861
9,855
6,893
12,472
3,532
2,960
1,252
746
530
104

$11,072,733
31,950,011
49,350,338
291,514,562
249,640,958
465,326,578
437,793,885
517,169,283
1,034,592,558
1,603,085,108

$1,429,097
3,913,553
24,991,328
19,725,362
35,718,898
31,002,391
36,665,369
73,910,527
110,566,852

$335,188
2,945,725
58,061,029
77,323,069
160,752,339
175,440,091
209,442,251
413,143,469
676,678,272

$1,764,285
6,859,278
83,052,357
97,048,431
196,471,237
206,442,482
246,107,620
487,053, 996
787,245,124

$179
995
6,659
27,477
66,375
164,890
329,903918,970
7,569,665

51,205
16,069

4,691,496,014
i 157,376,278

337,923,377

1,774,121,433

2,112,044,810

255,081

67,274

4,534,119,736

337,923,377

1,774,121,433

2,112,044,810

5.52
13.90
28.49
38.88
42.22
47.16
47.59
47.08
49.11
2

45.12

MANUFACTURING: FOOD PRODUCTS, LIQUORS, AND TOBACCO.
Reporting net income:
0 to $2,000
$2 000 t o $5 000
$5,000 t o $10,000 . . .
$10 000 t o $50 000
$50 000 t o $100 000
$100,000 t o $250,000 . .
$250,000 t o $500 000 .
$500,000 t o $1,000,000
$1,000,000 t o $5,000,000.

...

$5,000,000 and over
Total ..
Reporting no net ineome
Grand total




1

Deficit.

3,042
1,958
1,297
2 225
561
410
135
80
56
14

$2,378,410
6,334,055
9 266 446
50 932 720
39,790,285
64,318,477
45,529,211
53,443,348
112 244 454
145,659,720

9 778
2,879
12,657
2

$282,166
729,243
4 285 323
3,130,119
4,966,007
3,504,863
4,360,955
9 171 234
11,013,510

$66,127
595,055
10,771 400
12,582,176
22,003,928
15,487,885
16,941,877
34,270 296
52,591,428

$348,293
1,324,298
15 056 723
15,712,295
28,969,935
18,992,748
21,302 832
43 441 ,530
63,604,938

$178
1,021
6,767
28,008
65,780
140,687
266,285
775 742
4,543,210

529 897 126
131,417,420

41,443,420

165,310 172

206 753 592

230 694

498,479,706

41,443,420

165,310,172

206,753,592

5.50
14.29
29.56
39.49
41.93
41.72
39.86
38.70
43.67
2

Q
O

39.19

Average for returns reporting net income of $2,000 and over.

O
CO

TABLE 12.—CORPORATION BE TURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued.
MANUFACTURING: TEXTILE AND TEXTILE PRODUCTS.
Income classes.

Number.

Net income.

Reporting net income:
0 to $2,000
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $250,000...
$250,000 t o $500,000....
$500,000 to $1,000,000..
$1,000,000 to $5,000,000
$5,000,000 and o v e r . . . .

1,232
1,292
877
1,713
629
626
339
179
123
8

$1,238,383
3,971,870
6,317,900
40,810,498
44,591,2cS3
99,303,503
120,105,442
122,050,501
224,676,904
102,171,353

Total
Reporting no net income..

7,018
1,345
8,363

Grand tot<U

Income tax.

Total
Reporting no net income
Grand total




Total tax.

Average
amount
of tax.

$161,887
497,480
3,310,394
3,156,021
6,663,182
7,470,707
7,652,676
14,837,186
5,186,818

$42,011
414,219
9,794,878
16,927,761
42,522,675
57,170,273
57,919,102
100,784,251
58,938,094

$203,898
911,699
13,105,272
20,083,782
49,185,857
64,640.980
65,571; 778
115,621,437
64,124,912

$158
1,040
7,650
31,930
78 572
190,681
366,323
940,012
8,015,614

765,237,637
17,683,788

48,936,351

344,513,264

393,449,615

268,000

757,553,849

48,936,351

344,513,264

393,449,615

MANUFACTURING: L E A T H E R AND L E A T H E R
Reporting n e t income:
0 to $2 000
$2,000 to $5 000
$5,000 t o $10,000
$10 000 t o $50 000
$50^000 to $100 000
$100 000 t o #250 000
$250,000 t o $500 000
$500,000 t o $1.000,000
$1,000,000 to $5,000,000
$5,000,000 and over

War profits and
excess profits
tax.

Per cent of
total tax to
net income.

5.13
14.43
32.11
45.04
49.53
53.82
53.72
51.46
62.76
2

51.50

H

o
ii

PRODUCTS.

o
o
. .

. . .

. . .

. . .

228
234
184
451
150
103
44
25
13
2

$202 711
763 303
1,328,349
11,315 770
10,563,012
16,251,977
15,709,833
18,369,681
22,251,115
19,621,003

1,434
290
1,724

$34 683
105,522
976 159
856,533
1,294,335
1,210,273
1,331,118
1,740,102
2,201,615

$6 244
82,597
2,279,107
3,029,356
5,260,595
5,398,362
7,035,990
7,581,200
1,106,114

$40 927
188,119
3,255,266
3,885,889
6,554,930
6,608, 635
8,367,108
9,321,302
3,307,729

$175
1,022
7,218
25,906
63,640
150,196
334,684"
717,023
1,653,865

116,376,754
12,743,604

9,750,340

31,779,565

41,529,905

234,436

113,633,150

9,750,340

31,779,565

41,529,905

5.36
14.16
28.77
36.79
40.33
42.07
45.55
41.89
16.86
2

35.75

MANUFACTURING: RUBBER AND RUBBER GOODS.
Reporting; net income:
0 to $2,000
$2,000 t o $5,000
$5,000 t o $10,000 .
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 t o $5,000 000
$5,000,000 and over

$65,328
263.280
383 266
2,149,740
2,335 246
4,723,145

78
80
54
93
34
27
24
10
6
6

7,677,851
11,159,314
64,641,321

Total
Reported no net income

412
153

Grand total

565

. . ,
.
....
...

$11,921
30,632
193,573
215,141
395,875
701,833
556,792
865 352
5,555^235

$3,591
24,328
350,109
472,020
1,369,630
2,303,840
3,022,570
3,938,077
18,330,643

$15,512
54 960
543,682
687,161
1,765,505
3,005,673
3,579,362
4,803,429
23,885,878

$194
1,018
5,846
20,211
65,389
125.236
357,936
800 572
3,980,980

5.89
14.34
25.29
29.42
37.38
36.67
46.62
43.04
36.95

101,595,112
11,814,379

8.526,354

29,814,808

38,341,162

2 114,794

2 37.76

99,780,733

8,526,354

29,814,808

38,341,162

8, im, 621

i

MANUFACTURING; LUMBER AND WOOD PRODUCTS.
i

Reporting net income:
0 to $2,000

U2

981
932
778
1,591
349
236
73
33
12

$2,000 to $5,000...
$5,000 to $10,000
$10,000 to $50,000... .
$50,000 to $100,000.
$100,000 to $250,000
$250,000 to $500,000...
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and over...

Total.
Reporting no net income

.

..

. .

Grand total




i Deficit.

$145,827
454,243
3,276,341
2,110,814
3,268,467
2,230,315
1,904,193
1,425,518

$16,681
287,579
5,960,220
6,275,163
8,646,654
6,845,690
5,983,759
6,842,024

$162,508
741,822
9,236,561
8,385,977
11,915,121
9,076,005
7,887,952
8,267,542

$174
953
5,806
24,029
50,488
124,329
239,029
688,962

5.26
13.18
25.34
34.14
32.54
35.18
35.98
43.75

173,868,833
16,703,156

14,815,-718

40,857,770

55,673,488

2 13,905

2 32.19

157,165,677

14,815,718

40,857,770

55,673,488

.
4,985
1,535

. .

$897,875
3,089,921
5,629,553
36,449,614
24,561,882
36,619,784
25,800,742
21,924,184
18,895,278

6,520

1

Q
O

2 Average for returns reporting net income of $2,000 and over.

O
Or

TABLE 12.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued
MANUFACTURING: PAPER, PULP AND PRODUCTS.

Number.

Income classes.

Reporting net income:
0 to $2,000
.
$2,000 t o $5,000... .
$5,000 to $10,000..
$10,000 t o $50,000 .
$50,000 to $100.000..
$100,000 t o $250,000 .
$250 000 to $500 000
$500,000 t o $1,000,000
$1,000,000 t o $5,000 000
$5,000,000 and over

.

.

.

118
294
187
354
125
106
48
37
8

Net income.

Income tax.

War profits and
excess profits
tax.

Total tax.

Average
amount
of tax.

$113,387
802,039
1,359,080
8,636,332
9,099,940
17,175,852
16,198,309
26,933,027
15,868,537

$25,270
108,330
743,198
774,697
1,404,777
1,112,939
2,049,839
1,591,482

$3,446
80,863
1,729,881
2,397,472
5,257,335
6,831,712
9,659,975
2,563,798

$28,716
189,193
2,473,079
3,172,169
6,662,112
7,944,651
11,709,814
4,155,280

$98
1,012
6,986
25,377
62,850
165,514
316,481
519,410
2

Total
Reporting no net income

1,277
252

1

96,186,503
3,471,487

7,810,532

28,524,482

36,335,014

Grand total .

1,529

92,715,016

7,810,532

28,524,482

36,335,014

31,350

Per cent of
total tax to
net income.

3.58
13.92
28.64
34.86
38.79
49.05
43.48
26.18
2

in

37. 82
72

o

MANUFACTURING: PRINTING AND PUBLISHING.

8

Reporting net income:
0 to $2,000
$2,000 t o $5,000...
$5,000 to $10,000
$10,000 to $50,000...
$50,000 to $100,000
$100,000 to $250,000...
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 t o $5,000,000
$5,000,000 and over

2,299
1,247
696
708
128
83
17
8
6

$1,757,944
4,013,187
4,868,516
14,919,621
9,053,657
12,698,269
5,300,049
5,869,268
7,461,705

Total
Reporting no net income

5,192
2,006
7,198

Grand total




$179,705
385,193
1,367,854
778,447
1,141,610
430,398
554,212
711,427

$21,356
266,162
2,108,408
2,229,127
2,889,695
1,590,462
1,222,629
1,520,962

$201,061
651,355
3,476,262
3,007,574
4,031,305
2,020,860
1,776,841
2,232,389

65,942,216
19,845,864

5,548,846

11,848,801

17,397,647

56,096,352

5,548,846

11,848,801

17,397,647

$161
936
4,910
23,497
48,570
118,874
222,105
372,065
2

6,014

5.01
13.38
23.30
33.22
31.75
38.13
30.27
29.92
2

27.11

5)

MANUFACTURING: CHEMICALS AND A L L I E D SUBSTANCES.

I

Reporting net income:
Oto $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000.-..
$250,000 to $500,000..-.
$500,000 to $1,000,000..
$1,000,000 to $5,000,000
$5,000,000 and over....

550
491
912
257
238
81
59
39
11

Total
Reporting no net income.
Grand total

666
,83i; 273

3,467, 488
20,803, 487
18,353. 288
37,235'(665
28,741! 531
40,295; 461
81,534:,516
161,313;,630

$84,931
275,581
1,788,462
1,428,554
2,987,683
2,174,669
3,139,888
6,396,377
11,939,076

$22,320
188,402
4,075,087
5,694,277
11,461,467
10,012,285
13,777,166
25,799,271
59,361,698

$107,251
463,983
5,863,549
7,122,831
14,449,150
12,186,954
16,917,054
32,195,648
71,300,774

$195
945
6,429
27,715
60,711
150,456
286,730
825,529
6,481,889

5.86
13.38
28.18
38.81
38.80
42.40
41.98
39.49
44.20

2 60,882

2 40. 81

3,576
1,639

1

394,413,005
14,870,639

30,215,221

130,391,973

160,607,194

5,215

379,542,366

30,215,221

130,391,973

160,607,194

MANUFACTURING: STONE, CLAY, AND GLASS PRODUCTS.
Reporting net income:
0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000.
$5,000,000 and over

$55,007
145,461
967,596
668,210
1,075,467
612,385
592,972
1,497,585
857,199

$6,478
70,948
1,645,489
2,039,119
4,191,092
2,880,325
2,245,448
7,740,714
4,764,865

$61,485
216,409
2,613,085
2,707,329
5,266,559
3,492,710
2,838,420
9,238,299
5,622,064

$168
859
5,885
24,390
59,847
139,708
283,842
923,830
2,811,032

5.14
12.11
24.46
34. 58
39.36
43.41
39.07
45.43
46.58

1,856
966

83,046,868
i 7,737,380

6,471,882

25,584,478

32,056,360

2 24,527

2 38.81

2,822

5,309,4S8

6, 471,882

25,584,478

32,056,360

88 I

25 I
10 !
10 i
2!

Total
Reporting no net income.
Grand total..




$456,980
1,195,603
1,787,186
10,680,832
7,830,038
13,381,696
8,047,262
7,264,790
20,334,171
12,068,310

549
365
252
444
111

i Deficit.

2

Average for returns reporting net income of $2,000 and over.

TABLE 12.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued.
MANUFACTURING: METAL AND METAL PRODUCTS.
Income classes.

Reporting net income:
0 to $2,0 00
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000.
$5,000,000 and over
Total
Reporting no net income..
Grand total

Number.

Net income.

Income tax.

"War profits and
excess profits
tax.

Total tax.

Average
amount
of tax.

Per cent of
total tax to
net income.

2,051
1,806
1,362
2,775
879
789
359
243
220
55

$2,043,854
6,096,262
9,854,535
66,710,288
61,721,893
123,837,866
126,613,423
169,411,758
451,803,909
.,035,233,713

$284,394
784,639
5,638,661
4,825,676
9,388,543
8,715,270
11,078,469
30,585,439
69,188,025

$112,764
588,628
14,032,296
19,435,217
44,021,419
53,266,214
76,606,417
196,228,996
458,250,200

$397,158
1,373,267
19,670,957
24,260,893
53,409,962
61,981,484
87,684,886
226,814,435
527,438,225

27 601
67,693
172,650
360,843
1,030,975
9,589,786

6.51
13.94
29.49
39.31
43.13
48.95
51.76
50.20
50.95

10,539
3,167

2,053,327,501
144,256,014

140,489,116

862,542,151

1,003,031,267

2118,171

2 48. £

13,706

2,009,071, 487

140, 489,116

862,542,151

1,003,031,267

$220
1,008

O
00

Z/2

H
H

H
ALL O T H E R MANUFACTURING I N D U S T R I E S .
Reporting net income:
0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000....
$250,000 to $500,000....
$500,000 to $1,000,000..
$1,000,000 to $5,000,000
$5,000,000 and o v e r . . .

1,345
1,097
715
1,206
309
254
107
62
37

$1,081,195
3,589,218
5,088,019
28,105,660
21,740,434
39,780,344
37,551,462
43,929,414
68,362,655
62,376,058

Total
Reporting no net income.

5,138
1,837
6,975

Grand total




$163,306
397,229
2,443,767
1,781,150
3,132,952
2,838,739
3,444,255
5,088,825
4,625,374

$34,170
346,944
5,314,154
6,241,381
13,127,849
13,653,043
15,027,318
25,873,880
23,335,230

$197,476
744,173
7,757,921
8,022,531
16,260,801
16,491,782
18,471,573
30,962,705
27,960,604

$180
1,041
6,433
25,962
64,019
154,129
297,929
836,829
4,660,101

5.50
14.63
27.60
36.90
40.86
43.91
42.05
45.29
44.83

311,604,459
116,832,547

23,915,597

102,953,969

126,869,566

2 33,448

2 40.86

294,771,912

23,915,597

102,953,969

126,869,566

O

CONSTRUCTION.
Reporting net income:

Oto $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $2oO,000....
$250,000 to $500,000....
500,000 to $1,000,000...
$1,000,000 to $5,000,000
$5,000,000 and over...

2 354
1 421
648
633
106
80
25
13
12

$1 845 627
4,574,055
4,534,474
13,061,400
7,652,461
12,389,234
8,899,851
9,052,081
31,231,049
41,622,391

$203,396
338,493
1,091,214
567,408
801,426
493,290
643,903
1,498,937
1,783,170

$60,219
416,366
2,701,825
2,541,993
5,551,196
4,566,417
3,574,402
18,704,214
28,421,589

$263,615
754,859
3,793,039
3,109,401
6,352,622
5,059,707
4,218,305
20,203,151
28,204,759

Total
Reporting no net income.
Grand total

5,297
2,434

134,862,623
116,614,016

7,421,237

64,538,221

71,959,458

7 731

118,248,607

7,421.237

64,538,221

71,959,458

$186
1,165
5,992
29,334
79,408
202,388
324,485
1,683,596
5,640,952
2

5. 76
16.65
29.04
40.63
51.28
56.85
46.60
64.69
67, 76

24,451

2 54.10

TRANSPORTATION AND OTHER PUBLIC UTILITIES.
Reporting net income:
Oto $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000....
$500,000 to $1,000,000..
$1,000,000 to $5,000,000
S5,000,000and over....

2,499
1,031
1,340
272
277
122
74
83
27

Total
Reporting no net income.
Grand total




i Deficit.

U, 537,739
8,092,747
7,237,877
29,505,811
19,083,233
44,228,678
43,831,947
53,971,902
170,127,899
397,660,009

$337,097
582,635
2,847,417
1,869,924
4,491,282
4,500,948
5,576,746
16,922,782
45,411,894

$285,135
320,096
2,923,472
2,918,295
6,048,179
5,515,104
6,782,980
26,600,559
15,419,208

$622,232
902,731
5,770,889
4,788,219
10,539,461
10,016,052
12,359,726
43,523,341
60,831,102

$249
876
4,307
17,604
38,049
82,099
167,023
524,378
2,253,004

7.69
12.47
19.56
25.09
23.83
22.85
22.90
25.58
15.30

2 26,088

219. 30

12,564
5,682

1

778,277,842
98,778,530

82,540,725

66,813,028

149,353,753

18,246

679,499,312

82,540,725

66,813,028

149,353,753

y

- Average for returns reporting net income of $2,000 and over.

TABLE 12.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued.
TRADE.
War profits arid
Income classes.

Number.

Net income.

Reporting net income:
0 to $2,000
$2,000 t o 15,000
$5,000 t o $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000....
$250,000 t o $500,000....
$500,000 to $1,000,000..
$1,000,000 to $5,000,000
$5,000,000 and over

15,979
17,401
10,116
11,615
1,804
1,054
281
144
65
7

$14, 483,243
57, 961,404
71 357,958
245, 855,271
125, 631,058
160, 511,783
94, 880,830
97, 869,627
122, 364,993
63, 557,197

Total
Reporting no net income.

58,466
11,683

1,054,473,364 j
1
52,892,071 |

70,149

1,001,581,293 !

Grand total

Income tax.

excess profits
tax.

Total tax.

Average
amount
of tax.

Per cent of

total tax to
net income.

$1,569,355
5,617,567
49,745,294
39,034,119
56,824,549
33,853,329
37,945,913
45,424,766
20,582,454

$4,159,616
11,068,123
70,356,941
48,878,477
69,014,085
40,993,854
45,102,608
54,592,699
25,737,957

$239
1,094
6,057
27,094
65,478
145,886
313,213
839,888
3,676,851

7.18
15.51
28.62
38.91
43.00
43.21
46.08
44.61
40.50

79,304,014 I

290,597,346

369,901,360

2 8,706

2 35. 57

79,304,014

290,597,346

369,901,360

$2,590,261
5,450,556
20,608,647
9,844,358
12,189,536
7,140,525
7,156,695
9,167,933
5,155,503

H
>

I

P U B L I C S E R V I C E : P R O F E S S I O N A L , A M U S E M E N T S , H O T E L S , ETC.

c
Reporting net income:
0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000.
$5^000,000 and over

Total
Reporting no net income.
Grand total




5,168
2,360
1,026
1,002
109
53
21

$3,764,007
7,537,179
7,159,716
20,110,799
7,590,065
7,809,018
7,536,894
3,894,358

9,745
5,154
14,899

$329,076
556,210
1,779,085
646,796
671,205
790,559
343,248

$70,826
472,299
3,278,282
1,970,735
2,102,369
914,970
1,016,262

$399,902
1,028,509
5,057,367
2,617,531
2,773,574
1,705,529
1,359,510

$169
1,002
5,047
24,014
52,332
81,216
226,585

5.31
14.37
25.15
34.49
35.52
22.63
34.91

65,402,036
120,362,292

5,116,179

9,825,743

14,941,922

2 3,265

2 24.24

45,03.9,744

5,116,179

9,825,743

14,941,922

FINANCE, B
Reporting net income:
0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000....
$250,000 to $500,000....
$500,000 to $1,000,000..
$1,000,000 to $5,000,000
$5,000,000 and over
Total
Reporting no net income.
Grand total

68,132

14,902,665
42,066,458
58,818,724
145,720,984
56,543,879
70,164,078
48,851,819
52,246,282
117,821,740
77,523,818

$1,943,317
4,609,298
13,619,135
5,493,432
6,657,388
4,752,373
4,712,180
10,436,948
6,869,727

$109,313
1,740,068
7,958,679
3,920,975
6,040,539
4,131,980
5,733,865
12,613,597
18,744,386

$2,052,630
6,349,366
21,577,814
9,414,407
12,697,927
8,884,353
10,446,045
23,050,545
25,614,113

$160
762
2,888
11,695
27,725
62,128
139,281
397,423
3,201, 764

4.88
10.79
14.81
16.65
18.10
18.18
19.99
19.56
33.04

084,660,447
1205,974,827

59,093,798

60,993,402

120,087,200

2 3,983

2 17.93

59,093,798

60,993,402 !

120,087,200 j

$167
918
5,126
21,130
55,342
123,687
266,788
846,402
5,040,197

5.18
13.02
23.15
31.06
35.40
35.65
38.02
39.08
35.25

478,685,620 j

COMBINATIONS, PREDOMINANT INDUSTRY NOT ASCERTAINABLE.
if.

Reporting net income:
Oto $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000....
$250,000 to $500,000....
$500,000 to $1,000,000..
$1,000,000 to $5,000,000
$5,000,000 and over....
Total
Reporting no net income.
Grand total




i Deficit.

2,502
1,017
566
716
153
118
57
41
40
10

$1, 706,241
3, 284,053
3, 990,676
15, 854,832
10, 409,636
18, 447,201
19, 776,656
28, 766,641
86, 639,032
143, 004,251

$147,174
318,931
1,457,637
931,330
1,592,822
1,695,219
2,402,144
7,155,302
12,380,198

5,220
3,724

331,879,219
141,191,223

28,080,757

8,944 I

290,687,996

28,080,757

2

$22,920
200,717
2,212,811
2,301,504
4,937,482
5,354,940
8,536,149
26,700,777
38,021,771
.8,289,071 |
88,289,071

$170,094
519,648
3,670,448
3,232,834
6,530,304
7,050,159
10,938,293
33,85fi, 079
50,401,969
116,369,828 i
116,369,828 |

Average for returns reporting net income of $2,000 and over.

2 42,815

2

35.25

6

TABLE 12.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued.
INACTIVE CONCERNS.
Number.

Income classes.

Net income.

War profits and
excess profits
tax.

Income tax.

Total tax.

Average
amount
of tax.

Per cent of
total tax to
net income.

i

Reporting net income:
0 to $2,000

$2,000 to $5 000
$5,000 to $10,000
$10,000 to $50,000
$50 000 to $100 000
$100,000 to $250,000
$250 000 to $500 000
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and over.

Total
Reporting no net income
Grand, total




- -

....

45

$18,475

45

18 475
12,792,953

43,611
43,656

1

2 774 478

Cl
If:

Deficit.
o

TABLE 13—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIES.
[Income returned for the calendar year ended. Dec. 31,1918.]
ALABAMA.
Corporations reporting
no net income.

Corporations reporting net income.
Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and" metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
Total




Total
number
of corporations.

Number.

93
135

66
88

$325,231
3,269,931

$23,514
262,588

$21,809
928,191

$45,323
1,190,779

27
47

$92,677
439,303

117
70
3

1,075,191
6,334,950
40,053
1 113
3,052,044

69,184
335,395
2,108

342,180
3,317,764
17,299

411,364
3,653,159
19,407

24
5
0

158

93
65
3
I
122

288,777

408,967

697,744

45
90
24
70
18

37
55
13
58
14

316,245
896,538
61,896
10,235,427
107,315

24,887
72,362
4,462
899,159
7,307

56,272
159,129
3,636
2,530,259
21,753

81,159
231,491
8,098
3,429,418
29,060

36
1
8
35
11
12
4

52,021
26,693
0
0
333,580
1 711
16,374
254,891
68,226
93,969

49,839

g

461

22,120,772

1,703,641

6,857,259

8,560, 900

136

897,304

M

51
137
960
140
776
61
278

33
95
869
95
590
40

461,612
1,231,297
10,568.186
383,421
4,482,716
1,397,524

24,260
126,080
730,241
23,790
344,595
121,090

205,340
60,208
2,738,243
53,839
331,531
324,470

229,600
186, 288
3,468,484
77, 629
676,126
445,560

18
42
91
45
186
21
278

196,036
357, 923
369,571
162,324
501,666
88,123
8,317

3,228

2,337

44,240,690

3,359,799

11,520,890

14,880,689

891

3,113,244

597

o

•

Net income.

Income tax.

War-profits
and excessprofits tax.

Total t a x .

Number.

o

Deficit.
Ul
H
>
H
£
rr
C
Hr*
K
S
^

TABLE

13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIES—Continued.
ALASKA.
Corporations reporting
no net income.

Corporations reporting net income.
Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products...
Rubber and rubber goods.
Lumber and wood products
Paper and pulp products
.
Printing and publishing
Chemicals and allied substances Stone clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities . . .
Trade
Public service—professional amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total




Total
number
of corporations. Number.

Net income.

2
9

3

82,827

9

8

121 827

Income tax.

$8,486

War-profits
and excessprofits tax.

$38,863

Total tax.

$47,349

Number.

Deficit.

2
6

$7 32-<
43,391

1

3,230
H

50,200

54,697

3

4,125

227

2

5,147

6

12,502

1

1
8
2
3
2
29

19 423
94
24,020
734
21,537
7,957
5,755

60

142,747

5

2

91,681

4,497

3

1

3,889

227

3

3

14,952

994

1,222

2,216

20

14

232,349

14,204

90,285

104,489

2

1

9
25
4
20
7
29

8
17
2
17

3,707
18,046
3,394
7,432
2,334

3,217
47,537
1,820
10,678

5

45,101
227,661
35,018
122,849
28,451

164

6,924
65,583
5,214
18,110
2,498

127

67

694,256

49,117

153,701

202,818

c
o

ARIZONA.
Agriculture and related industries
Mining and quarrying

.

Manufact uring:
Food products, liquors, and tobacco..
Textile and textile products
Leather andleather products
Rubber and rubber goods
Lumber and wood products
.
Paper and pulp products
Printing and publishing . . .
.
Chemicals and allied substances
Stone, clay, and glass products
Metaland metal products
Allother manufacturing industries

..

.

.

.

Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance banking, insurance etc .
Combinations—predominant industry not ascertainable
Inactive concerns
Total

.

.-

81
79

22

$292,723
8,078,429

$22,868
629,143

$56,735
2,560,830

$79,603
3,189,973

55
57

$503,594
1,151,666

18

15

212,582

17,542

36,342

53,884

3

4,073

26

7

3

38,131

3,579

2,307

5,886

4

106,498

16
2
1
7
2

14

58,476

3,612

6,767

10,379

5
1

180,448
64,902

20,7i3
6,797

1,057
6,263

21,770
13,060

2
2
1
2
1

14,695
5,213
299

53

38

554,539

52,243

52,736

104,979

15

147,962

11
51
172
28
158
38
430

8
29
144
20
107
23

40,296
382,694
1,056,731
31,476
888,220
387,355

3,468
39,290
83,474
1,157
66,584
38,043

15,044
117,415
1,002
139,049
34,102

3,468
54,334
200,889
2,159
205,633
72,145

3
22
28
8
51
15
430

1,786
132,495
86:719
29 148
276,360
57,404
17,759

1,101

417

11,712,463

936,270

2,976,913

3,913,183

684

2,404,893

$364,405
245,995

$22,500
20,323

$22,490
25,859

$44,990
46,182

$179,803
119,485

47,821
8,927
2,457
129
408,428

253,740
95,061
5,440

105,511
6,855

869,662

301,561
103,988
7,897
129
1,278,090

10,508
36,437
8,207
5,469
9,311

38,577
257,448
47,862
23,497
20,760

49,085
293,885
56,069
28,966
30,071

537,694

1,612,047

2,149,741

17,184

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco.
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries..
Total manufacturing




70
10
1
1
128
1
19
19
11
15
12

57
9
1
1
107
1
16
16
10

761,483
186,949
29,443
3,075
4,499,468
171
150,362
610,466
131,070
87,527
117,598

287

235 I

6,577,612

H
C

Ul

o

ARKANSAS.
113
50

Ul

21

245,442
878
18,325
11,939
25,926
7,256

52

422,132

g

TABLE 13.—CORPORATION

RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—-Continued.
ARKANSAS—Continued.
Corporations reporting
no net income.

Corporations reporting net income.
Total
number
of corporations. Number.

Industrial groups.

Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance banking insurance, etc
. . . .
Combinations—predominant industries not ascertainable
Inactive concerns
Total

Net income.

Income tax.

War-profits
and excessprofits tax.

Total tax.

Number.

Deficit.

11
91
632
78
564
54
113

7
59
583
63
519
43
3

$111 836
432,313
7,662;656
493^ 560
4,029 484
361,680

$7 292
38,399
548,594
39,714
306 725
29,542

$38 535
19,606
2,009, 616
86, 971
336, 289
45,179

$45 827
58,005
2,558,210
126,685
643,014
74,721

4
32
49
15
45
11
110

$66 192
416,772
356,978
23,100
115, 442
99, (:80
. 847

1,993

1,624

20,279,541

1,550,783

4,196,592

5,747,375

369

1,800,431

CALIFORNIA.
Agriculture and related industries
Mining and quarrying
Manufac t uring:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Eubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries

'
!

Total manufacturing
Construction

Transportation and other public utilities
Trade
,




1,047
702

558
301

$9,187,635
29,284,072

$857,041
2,797,632

$1,022,692
5,316,020

$1,879,733
8,113,652

689
501

$4,8597 422
9,279,655

566
114
44
17
168
26
246
168
70
345
194

416
89
41
13
104
19
186
102
29
251
133

23,403,676
3,369,077
1,611,299
373,623
3,705,840
2,260,242
2,554,652
23,930,767
923.935
13,926,286
2,787,978

1,789,513
214,059
118,715
21,986
356,729
219,445
202,186
1,902,599
63,339
831,365
211,479

7,369,014
1,464,175
546,176
168,056
497,978
389,534
575,547
7,580,128
352,579
6,520, 836
796,025

9,158,527
1,678,234
664, 891
190,042
854,707
608, 979
777,733
9,482, 727
415,918
7,352,201
1,007,504

250
25
3
4
64
7
60
66
41
94
61

2,242,997
87,967
5,320
11,661
908,281
24,737
217,505
449,644
364,686
487,062
791,891

1,383 J

78,847,375

5,931,415

26,260,048

32,191,463

675

5,591,751

172,322
1,899,509
" 248,720

2,425,240
5,112,604
10,139,608

2,597,562
7,012,113
13,388,328

101
371
727

1,595,855
3,210,402
3,648,844

1.958
°?,L'Z

__

. 'VKOZIHY

>

Public service—professional, amusements, hotels, etc
JH inance banking, insurance etc
Combinations—predominant industry not ascertainable
Inactive concerns...
Total

791
3,535
582
2,145

511
2,043
277
3

3,745,385
26,172.143
11,675; 902
1 932

304,545
2 430 413
1,130,275

455,468
694,478
1,659,876

760,013
3,124.891
2,790;,151

14,464

7,881

22(3,771,653

18,771,872

53,086,034

380
1,692 '
505
2,442

1,560,970
11.826.910
2,848,474
'551,744

71,857,906

8,083

44,974,027

127
388

$635,957
4,094,975

COLORADO.
Agriculture and related industries.
Mining and quarrying

370
569

243
181

$2,910,408
4,741,956

$245,911
389,607

$488,043
1,255,492

$733,954
1,645,099

Manufacturing:
Food products, liquors, and tobacco..
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
,
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries...

193
21
8
5
36
4
82
62
30
81
44

147
16
7
3
19
3
66
36
24
52
29

38,453,391
416,906
35,488
4,720
475.351
45^ 956
586,331
669, 850
1,109,551
4,015,864
605,077

2,477,041
28/933
2,408
143
42,798
4,882
51,296
63,352
112,347
445, 719
28,827

16,867,207
147,111
2,203

19,344,248
176,044
4,611
143
133,136
4,882
121,023
153,813
239, 689
594,031
344,824

586

402

46,418,485

3,257, 746

17,858,698

69
215
1,315
265
1,280
187
2,334

38
130
1,091
180
906
96
6

11/,osa
2,019,326
10,052,024
613,022
6,496,037
840,399
518

7,106
216,358
727,198
53,313
527, 768
79,899

16, 799
21,249
2,210,205
57,086
562,314
58,972

7,170

3,273

74,209,860

5,504,966

22,528,858

Total manufacturing.
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
Total.

90,338
69, 727
90, 461
127,342
148,312
315, 997

456,122
13,457
3,284
27,250
74,972
3,225
24,613
32,189
29,040
390,380
38,191
164

1,092,723

31
85
224
85
374
91
2,328

97, 472
2,420,383
663,336
227, 959
1,342,567
351,835
112,063

28,033,824

3,897

11,039,270

21,116,444

23, 965
237, 607
2,937, 403
110,399
1,090,082
138,871

CONNECTICUT.
Agricultural and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco.
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products




Zfl

78
17

41
6

$858,179
111,092

$60,831
11,178

$286,690
6,626

$347,521
17,804

3/
11

$298,398
58,674

117
228
16
17
47

90
205
12
10
32

2,823,204
30,970,096
553,055
879,907
231,809

230,774
2,043,132
44,407
73,285
20,158

756,075
12,893,513
163,410
242,968
14,370

986,849
14,936,645
207,817
316,253
34, 528

27
23
4
7
15

391,050
168,455
26,537
67,437
32,835

rrj

TABLE

13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued.

00

CONNECTICUT—Continued.

Industrial groups.

Manufacturing—Continued.
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc...
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total

Total
number
of corporations.

Corporations reporting

Corporations reporting net income.

Number.

Net income.

Income tax.

Deficit.

$46,940
154,387
56,783
108,408
1,423,803
841,232

1,273,176

121,848,895

8,523,048

46,840,103

55,363,151

273

3,317,867

1,036,450
6,775,011
10,604,229

70,139
745,163
786,014
41,697
1,529,870
260,443

110, 950
181,217
2,453, 836
67,397
1,169,569
2,327,408

181,089
926,380
3,239,850
109,094
2,699,439
2,587,851

47
57
182
90
203
60
590

140,955
1,874,027
544,313
258,242

12,028,383

53,443,796

65,472,179

1,550

10,782,919

$95,587
789,211

$5,905
93,586

$36,168

$42,073
93,586

10

$61,529
28,385

688,067
2,140,261
359,168
191,207
355, 478
171,097
210,960

56.502
137,218
23,047
13, 760
25, 554
13,296
18.503

141,228
981,906
155,934
74,542
123,877
54,289
38,353

1,098

199
259
1,134
290
709
150
592

152
202
952
200
506
90
2

4,799

3,249

162,323,386

1,371

Number.

$665,406
200,032
585,284
270, 921
29,153, 473
8,005,943

$104,171
63,542
118,649
72,581
4,479,173

413
162

Total tax.

$561,235
136, 490
466,635
198,340
24,674,300
6, 732, 767

SI, 498,539
784,585
1,546,433
858, 578
63,655,263
18,047,426

35
76
41
22

46
104
57
31
510
198

War-profits
and excessprofits tax.

no net income.

641,630

15,780,440
4,667,423
37

3,447,593

377,137
465, 713

DELAWARE.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing




7

17
11

5

44
10
9
1
13
5

42
9
5
1
11

16

3
11

197,730
1,119,124
178, 981
88,302
149,431
67,585
56,856

6I

28,321
3,302
34,300
3,794
119,872
12,068

3
rji
O

J

o
o

I

Chemicals and allied substances
Stone clay and glass products
Metal and metal products -. .
All other manufacturing industries
Total manufacturing
Construction.
.
Transuortation and other Dublic utilities
Trade
Public service—professional amusements, hotels, etc .
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable

11
6
21
10

9
4
16
6

36,683,953
229,123
1,455,535
179,323

2,696,061
26;840
82,972
16,396

13,183,444
738,232
32,105

15,879,505
26,840
821,204
48,501

2
2
5
4

26 374
4,503
313,396
4,430

146

117

42,664.172

3,110,149

15,523,910

18,634,059

29

550,360

346,811
368,698
1,013,960
573,486
843,550
34,597

13,422
26,371
69,169
27,055
74,248
2,014

195,979
125,751
254,213
316,084
58,603
5,138

209,401
152,122
323,382
343,139
132,851
7,152

3
15
10
8
50
12
161

6,114
442,568
25,768
33,491
720,320
55,125
15,342

46,730,072

3,421,919

16,515,846

19,937,765

304

1,939,002

$818
2,053

11

6

$18,339
58,431

7

132,197
680

Inactive concerns

23
30
102
29
145
24
161

Total

688

-- -

DISTRICT

Agriculture and related industries
Mining and quarrying
Manufacturing:
Pood products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods .
.
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
.
Stone clay and glass products
Metal and metal products .
All other manufacturing industries
Total manufacturing
Construction
...
Transportation and other public utilities.
Trade
Public service—professional, amusements, hotels, etc
Finance banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total




20 '
15
92
21
95
12
384

OF COLUMBIA.

8
14

2
3

$6,766
21,114

$328
2,053

$490

21
6

14
5

1,420,713
40,246

115,346
3,111

463,177
5,679

578,523
8,790

1
2
5
37
10
3
20
11

i

421

1,075

1,496

13,270
61,225
16,056
142
109,653
9,959

50,781
249,451
34,746
214,150
29,707

64,051
310,676
50,802
142
323,803
39,666

i

2
17
7

6,585
522
169,609
809,812
177,760
3,849
1,184,447
123,095

l
9
3
1
3
4

1,358
53,433
91,098
31,076
13,921
11,428
49,157

116

86

3,936,638

329,183

1,048,766

1,377,949

30

384,348

40
37
226
110
151
17

31
26
199
90
106
9

157,733
2,635,742
4,666,916
1,537,693
2,079,684
58,214

10,358
288,928
308,839
125,712
191,193
4,122

24,452
175,988
1,720,474
445,147
103,750
13,071

34,810
464,916
2,029,313
570,859
294,943
17,193

9
11
27
20
45
8

102,614
237,066
103,346
61,639
167,157
199,344

719

552

15,100,500

1,260,716

3,532,138

4,792,854

167

1,332,284

1
4
28

7

1

5

TABLE

13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued.
FLORIDA.
Corporations reporting
no net income.

Corporations reporting n e t i n c o m e .

Industrial groups.

Agriculture and related industries.,
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco.
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products..
Printingw and ^
publis
blishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries.
Total manufacturing.
Construction
Transportation and other public utilities.
Trade.
Public service-7-prqfessionai, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
Total.

Total
number
of corporations. Number.

Net income.

Income tax.

War-profits
and excessprofits t a x .

Total tax.

Number.

Deficit.

190
10

$1,240,508
6,744

$100,002
277

$241,707
189

$341, 709
466

$393,368
•11,760

96

610,569
35,234

49,881
1,950

84,980
6,707

134,861
8,657

167,268
1,040

1,671,814
4,893
179,641
683,358
31,070
91,282

152,557
347
11,925
58,958
2,537
6,503
26,205

295,753

448,310
347
46,533
151,948
5,378
22,736
31,580

37

34,608
92,990
2,841
16,233
5,375

>

445,934
15,141
103,809
13,628
10,125

368

257

3,570,850

310,863

539,487

850,350

111

756,945

35
160
694
152
840
123
451

23
102
567
89
475
70
2

47,806
949,324
5,025,881
350,351
2,222,663
659,073
239

2,125
79,097
385,720
23,027

155,683
59,357

1,416
153,308
796,930
37,604
50,746
67,937

3,541
232,405
1,182,650
60,631
206,429
127,294

12
58
127
63
365
53
449

147,658
542,887
496,553
164,797
2,464,661
349,131
67,710

3,023

1,685

14,073,439

1,116,151

1,889,324

3,005,475

1.338

5,428,470

$26,999
21,625

$40,586
46,413

$67,585
68,038

GEORGIA.

Agriculture and related industries.
Mining and quarrying




179
36

119
19

$425,006
255,255

O

$369,918
105,331

O

Manufacturing:
Food products, liquors, and tobacco.
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries..

161
164
8
2
143
10
66
165
46
73
42

Total manufacturing.
Construction
Transportation and other public utilities
Trade
Public service-^-prqfessional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
Total.

134
156
8
2
115
10
53
132
40

5,181,425
26,066,847
506,661
16,966
1,571,388
640,188
469,799
3,529,426
527,407
1,688,479
830,730

313,198
1,391,884
34,147
1,427
116,929
46,046
39,265
290,241
44,051
151,809
54,931

2,412,745
14,082,742
198,100
1,066
369,956
232,504
59,999
775,955
98,333
296,158
305,520

2,725,943
15,474,626
232,247
2,493
486,885
278,550
99,264
1,066,196
142,384
447,967
360,451

748

41,029,316

2,483,928

18,833,078

21,317,006

60
228
1,349
132
1,152
129

44
160
1,217
103
960
87
1

486,825
2,232,190
16,786,593
776,096
8,556,943
1,592,916
1,530

45,072
236,681
1,209,859
59,769
776,908
168,125

9,582
26,854
4,367,002
127,043
334,673
163,847

54,654
263,535
5,576,861
186,812

4,384

3,458

72,142,676

5,028,966

23,949,078

2S,978,044

$4,213,032

$403,700

$750,57

$1,160,27

4,967,754

397,007

1,548,206

1,945,213

4,029
37,348
15,920

14,755
192,492
4,410

18,784
229,840
20,330

i,m;58i

331,972

27

315,100
126.048

28

616,349
30,515
331,090
10,353
81,515
7,213

132

1,518,183

132
29
192
42
238

129,026
1,345,364
1.030,617
'103,337
1,356,246
389,274
5,157

926

6,352,453

^

$341,014
27,199

\A
^

HAWAII.
Agriculture and related inuubUieo.
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco..
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries...

Total manufacturing
Construction
Transportation and other public utilities..
Trade
Public services-professional, amusements, hotels, etc.
Finance, banking, insurance, etc




35

123,212
975

1,624
59,087
507,729
141,074

10

14,296
4,639

2,941
82
33
127
20
99

52

5,680,209

454,304

1,759,863

2,214,167

120,452
1,936,578
2,155,534
42,238
1,046,932

12,567
192,469
215,305
2,659
95,020

7,651
288,807
151,279
3,993
100,961

20,218
481,276
366,584
6,652
195,981

31

143,308
9,034
91,273
115,446
1,421
83,971

TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued.
H A W A I I—Continued.
Corporations reporting
no net income.

Corporations reporting net income.
Industrial groups.

Combinations—predominant industry not ascertainable
Inactive concerns
Total

Total
number
of corporations. Number.

Net income.

Income tax.

War-profits
and excessprofits tax.

Total tax.

Number.

Deficit.

38
21

27

$8,828,834

$707,004

$2,862,224

$3,569,228

11
21

$62,624
9,558

479

337

24,023,809

2,083,028 !

5,931,355

8,014,383

143

884,848
vi

IDAHO.
Agriculture and related industries..
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stonp clav and friars Droducts
Met^l ^n<i metal products .,
All other manufacturing industries
Total manufacturing
Construction
Transportation a n d other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance banking,insurance, etc
Combinations—predominant i n d u s t r y n o t ascertainable
Inactive concerns
Total.




75
44

46
17

$532,421
2,291,528

$49,122
193,971

$57,535
616,314

$106,657
810,285

29
27

$84,962
219,211

40

27

108,268

7,260

10,102

17,362

13

62,081

1

1

4,372

285

19

13

1,330,298

140,358

280,355

6

34,002

13
1
5
6

10
1
1
5

386
53

386
53

3

9,773

1

14,214
2 053
1,209
364,605
1,092

7,591
3,227

59

2
87

285

139,997

24,575

146,735

171,310

4
1

1,826,111

172,917

296,834

469,751

28

116,691

1

17

4

1

40
253
42
179
20

1,869
120,526
1,437,860
45,598
966,959
82,322

8,837
106,446
1,245
67,381
7,588

4,133
138,340
683
112,648

12,970
244, 786
1,828
180,029
7,588

3

57
292
54
255
46
270

17
39
12
76
26
270

33,151
183, 725
173,324
36,076
645,965
101,848
8,702

1,184

657

7,305,194

607,507

1,226,387

1, 833,894

527

1,603,655

ILLINOIS.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc...
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total

190
542

115

$655,807
64,257,224

$45,773
4,491,638

$127,592
26,109,222

$173,365
30,600,860

75

$648,420
2,289,889

110
34
397
98
877
487
143
1,600
870

436
96
23
299
85
560
268
101
1,162
642

57,289,947
22,196,108
6,392,375
961,410
11,903,251
4,468,797
8,334,042
57,078,151
4,702,866
213,111,234
40,474,871

4,242,348
2,236,342
475,828
74,967
1,014,323
301; 392
675,452
4,055,160
328,294
17,634,000
3,038,074

21,210,756
8,533,396
2,251,598
412,226
2,817,064
1,796,754
1,796,206
22,646,409
1,712,648
66,052,637
13,206,774

25,453,104
10,769, 738
2,727, 426
487,193
3,831,387
2,098,146
2,471,658
26,701,569
2,040,942
83,686,637
16,244,848

220
203
14
11
98
13
317
219
42
438
228

1,199,196
598,252
41,281
38,758
953,925
41,130
1,291,149
606,205
270,894
3,540,540
1,652,574

6,121

4,318

426,913,052

34,076,180

142,436,468

176,512,648

1,803

10,233,904

707
1,125
5,273
l',398
2,250
427
2,373

413
701
4,174
851
1,805
267
2

4,837.272
47^280^185
126,655,163
6,643,787
47,429,749
34,651,183
2,160

373,037
5,442,514
9,819,820
588,607
4,199,326
3,815,080

1,171,165
857,664
36,940,398
614,063
5,356,924
2,196,765

1,544,202
6,300,178
46,760,218
1,202,670
9,556,250
6,011,845

294
424
1,099
547
445
160
2,371

931,276
5,386,332
5,210,124
2,425,724
5,768,068
1,360,353
96,407

20,406

12,920

759,325,582

62,851,975

215,810,261

278,662,236

7,486

34,350,497

•ji

>

~H

INDIANA.
Agriculture and related industries
Mining and quarrying
M anu facturing:
Food products, liquors, and tobacco.
Textile and textile products
Leather and leather products
Kubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries..
Total manufacturing




94
244

56
150

$202,831
5,550,545

$15,619
310,449

$1,646
2,708,731

$17,265
3,019,180

82
30
12
327
34
195
123
112
492
219

327
70
25
9
266
32
156
74
84
385
151

7,202,764
2,930,669
1,368,790
135,379
6,050,080
1,812,640
1,019,570
2,130,182
4,037,403
39,201,130
3.192,210

492,588
190,573
102,759
11,511
499,584
122,876
80,908
156,749
258,412
3,020,831
238,005

2,406,806
1,188,381
463,251
23,765
1,328, 725
716,484
112, 486
728,007
1,726,801
13,348,263
903,513

2,899,394
1,378,954
566,010
35,276
1,828,309
839,360
193,394
884,756
1,985,213
16,369,094
1,141, 518

1,579

69,080,817

5,174,796

22,946,482

28,121,278

2,023 j

$165,565
767,637
70
12
5
3
61
2
39
49
28
107
68

1,042,253
23,902
113,079
41,500
430,387
8,037
114,393
145,234
139,739
1,455,323
1,929,128
5,442,975

£O

TAB LE

13 .—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR
TORIE S—Continued.

STATES AND TERRI-

INDIANA—Continued.
Corporations reporting
no net income.

Corporations reporting net income.

Total
number
of corporations. Number.

Industrial groups.

Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance,industry
etc
Combinations—predominant
not ascertainable
Inactive concerns
Total

Net income.

Income tax.

War-profits
and excessprofits tax.

Total tax.

188
573
2,036
415
1,945
173
898

131
413
1,751
295
1,595
117
3

$967,467
6,115,099
17,014,997
1,449,961
12,116.463
1,646; 494
1,802

$57,561
607,448
1,246,219
117,842
909,848
129,271

$279,575
525,216
3,693, 793
86,509
1,302,383
378,153

$337,136
1,132,664
4,940,012
204,351
2,212,231
507,424

8,589

6,090

114,146,476

8,569,053

31,922,488

40,491,541

Number.

Deficit.

160
285
120
350
56
895

57

$364,547
1,473,656
890,569
461,948
1,434,479
195,929
8,943

2,409

11,206,248

71'

O
IOWA.

Vgriculture and related industries
Mining and quarrying
Manufacturing:
Pood products liquors, and tobacco
Textile and textile products . . . .
Leather and leather products
Rubber and rubber goods .
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
^tone clay and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade.




...
..

.

129
122

80
73

$511,298
1,14 5,158

$42,766
83,489

$47,770
309,622

$90,536
393,111

49
49

$112,443
320,279

360
41
15
12

299
35
13
8

512,988
103,713
61,775
38,052
167,582
6,027
84,016
75,812
103,047
393,969
112,549

2,849,889
809,899
301,610
108,248
297,929
18,786
104,069
313,358
125,754
1,211,085
553,762

3,362,877
913,612
363,385
146,300
465,511
24,813
188,085
389,170
228,801
1,605,054
666,311

61
6
2
4
20

274,583
10,094
1,746
5,879
129,478

37
139
80

7,573,720
1,731,183
846,361
440,626
1,785,669
81,521
981,433
1,043,761
1,048,594
4,792,752
1,617,288

35
19
17
65
31

53,408
27,987
133,768
649,285
165,595

1,096

836

21,922,908

1,659,530

6,694,389

8,353,919

2C0

1,451,823

117

81

292,748
1,896,383
18,004,400

30 702
170,100
1,445,969

34,068
30,116
3,133,222

64,770
200,216
4,579,191

36

190,807
299,666
895,226

79
9
136
75
54
204
111

.

551
2,124

59
9
101
• 56

399
1,772

152
352

Public service—professional, amusements, hotels, etc
Finance banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
. .
Total

2

.

334

2,

233

174
1 041

121
1

8 257

5, 825

833,755
14 ,982,820
1,402,029

65,
1, 146, 085
115, 857

36, 587
735, 594
319, 531

101,782
1, 881,679
435,388

101
340
53
1, 040

137,
2, 472,
143,
39,

60 ,992.499

4, 759, 693

11,340, 899

16, 100,592

2, 432

6, 062, 843

070
544
246
739

KANSAS.

Agriculture and relatedindustries .
Mining and quarrying
Manufacturing:
Food products liquors, and tobacco
Textile and textile products
. ..
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
....
Printing and publishing
...
Chemicals7and allied substances.
Stone, claj , and glass products..
Metal and metal products
All other manufacturing industries
Total manufacturing
Const ruction
.
. . .
Transportation and other public utilities
Trade
Fublic service—professional amusements, hotels etc
Finance banking insurance etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total

28
265

22
136

$78,590
14,562,357

$5,804
1,133,889

$3,125
4,795,552

$8,929
5,929,441

6
129

$6,524
2,680,466

195
16
8
1
20
1
43
47
29
60
23

166
15
6

5 568,546
193,275
77,440

453,020
12,654
5,454

1,383,132
63,625
20,347

1,836,152
76,279
25,801

18

37,517
375
11,429
172,395
33,255
78,537
23,264

91,684
12,257
1,101,699
72,153
361,272
106,284

129,201
375
23,686
1,274,094
105,408
439,809
129,548

124,372
507
1,876
157
2,696

36
28
17
49
18

438,156
5,126
164,402
2,567,382
382,128
1,106,475
329,001

29
1
2
1
2
7
19
12
11
5

16,189
432,661
149,922
109,036
10,184

443

354

10,831,931

827,900

3,212,453

4,040,353

89

847,600

34
332
1,255
108
1,498
57
454

23
237
1,072
70
1,397
42

107,589
35,181,852
10,051,748
211,393
8,260,954
2,508,130

7,637
4,140,309
713,094
11,394
611,816
165,171

7,382
64,431
2,361,904
47,397
434,167
1,076,058

15 019
4,204,740
3,074,998
58,791
1,045,983
1,241,229

11
95
183
38
101
15
454

71,829
361,998
494,674
66,844
385,495
693,865
35,092

4, 474

3,353

81,794,544

7,617,014

12,002,469

19,619, 4S3

1,121

5,644,387

KENTUCKY.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco.
Textile and textile products
Leather and leather products
Rubber and rubber goods




362

24
240

$38,792
5,592,737

$1,483
378,948

$782
2,037,088

$2,265
2,416,036

271
53
17
2

234
49
16
1

7,481,771
2,222,237
829,343
2,066

626,828
131,856
63,849

2,555,047
1,015,411
270,617

3,181,875 !
1,147,267 ;
334,466
8

122

1

$26,491
674,380
700,124
4,317
32,017
4,205

o
o

g

TABiLE

13.—CORPORATION

RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, TOR STATES AND TERRITORIE S—Continued.

to

KENTUCKY—Continued.
Corporations reporting
no net income.

Corporations reporting net income.
Industrial groups.

Manufacturing—Continued.
Lumber and wood products.
....
stances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries.
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
Total.

Total
number
of corporations.

Number.

106 |
96 |
56
45 !
107 i
58

Net income.

Income tax.

War-profits
and excessprofits tax.

Total tax.

$3,208,161
45,389
406,055
3,818,781
1,192,800
7,825,423
2,619,931

$309,614
4,003
29,898
306,766
107,825
480,974
201,990

$565,857
6,898
46,913
1,206,051
346,323
3,513,295
859,857

$875,471
10,901
76,811
1,512,817
454,148
3,994,269
1,061,847

Number.

Deficit.

$448,920
32,738
56,328
122,748
23, 566
37, 163
32, 728

815

680

29,651,957

2,263,611

10,386,269

12,649,880

135

1,494,854

72
295
971
225
878
123
534

49
227
870
178
781
90
4

534,850
11,078,328
12,026,922
1,309,341
6,400,121
3,185,086
3,418

33,675
1,234,232
899,773
81,405
512,298
334,854

191,825
310,008
3,738,727
329,395
260,108
984,455

225, 500
1,544,240
4,638,500
410,800
772,406
1,319,309

23
08
101
47
97
33
530

66, 525
155, 539
329, 975
145, 179
519, 442
285, 867
4, 291

4,307

3,143

69,821,552

5,740,279 |

18,238,657

23,978,936

1,164

3,702,543

103

$646,739
344,921

LOUISIANA.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco.
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products




225
83

122
53

$1,242,512
800,858

$109,481
59,120

$117,693
222,582

$227,174
281,702

221
33
5
2
194
5

181
28
5
2
145
5

7,023,018
1,383,836
188,881
1,296
11,881,241
35,023

582,179
68,966

1,792,325
759,369
54,088

2,374,504
828,335
69,183

2,093,600
-, 4,084

3,260,153
6,468

ism
1,166,553
2,384

549,039
13,940
49

878,664

Q

O
hrj

9

Q
O

1

Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc...
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total

332,561
4,137,632
147,585
1,284,950
630,591
697

27,889
291,641

89^959
39,522
2,298,066

18,911
120,396

43,835
1,558,117
15,184
450,442
253,295

71,724
1,849,758
29,062
540,401
292,817

7,024,339

9,322,405

145

1,663,625

197,583
520,778
5,449,213
289,671
1,302,074
710,281

23
37
104
36

53
396

233,414
544,359
309,092
119,411
1,309,938
204,783
18,702

18,300,881

1,104

5,394,984

552

27,046,614

67
155
983
136
765
154
396

44
118
879
100
588
101

476,176
2,193,077
15,294,835
957,967
6,762,913
2,392,669

27,344
200,210
1,111,413
69,417
529,337
203,154

170,239
320,568
4,337,800
220,254
772,737
507,127

3,661

2,557

57,167,621

4,607,542

13,693,339

60,206
22,469

177

5

MAINE.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and'leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc —
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total




39
28
2
118
19
60
22
17
48
32
465

342

58
294
583
98
386
85
394

218
482
48
278
53

2,469

1,496

$259,414
381,286

$20,445
42^008

$55,880
659

$76,325
42,667

$236,785
483,4.58

828,547
5,160,560
1,308,484
234
1,366,860
3,056,839
237,287
91,478
105.190
885,280
938.191

76,191
278,862
132,595

103,328
2,732,370
376,725

179,519
3,011,232
509,320

117,984
305,854
19,044
7,136
10,350
58,764
70,823

206,847
481,748
25,798
22,192
1,673
350,848
264,135

324,831
787,602
44,842
29,328
12,023
409,612
334,958

28,464
3,236
133,836
107
315,662
23,863
20,684
243,450
30,187
115,897
29,679

4,565,664

5,643,267

123

945,065

3,769,828
4,209,310
70,163
1,742,433
173,274

44,638
410,817
307,461
2,746
14*, 452
13,275

247,121
59,056
910,736
1,296
86,214
7,658

291,759
469,873
1,218,197
4,042
230,666
20,933

20
76
101
50
108
32
394

173,843
3,429,637
281,827
111,989
527,268
272,088
28,060

25,251,628

2,063,445

5,934,284

7,997,729

13,978,950

1,077,6

o
o

6,490,020

to

TABLE 13.—CORPORATION RETURNS—DISTRIBUTION B Y INDUSTRIAL GROUPS, FOR STATES
TORIE S—Continued.

AND

TERRI00

MARYLAND.

Corporations reporting
no net income.

Corporations reporting net income.

Total
number
of corporations.

Industrial groups.

Number.

Income tax.

War-profits
and excessprofits tax.

Total tax.

Number.

Deficit.

$107,280
7,388,383

$7,393
783,627

S2,493
715,489

$9,886
1,499,116

$50,551
423,751

155
84
18
4
57
25
79
62
31
108
72

6,218,145
6,379,902
805,117
40,996
1,544,122
1,005,093
972,395
3,104,789
519,317
3,445,290
9,125,338

441,858
543,459
67,485
2,467
147,007
84,060
79,607
271,147
49,183
221,692
400,096

2,205,054
2,120,689
205,753
14,890
359,502
262,717
195,957
708,040
54,430
1,412,298
5,675,654

2,646,912
2,664,148
273,238
17,357
506,509
346,777
275,564
979,187
103,613
1,633,990
6,075,750

559,720
82,943
15,449
30,925
91,994
39,277
34,854
47,936
245,440
204,706
399,191

695

33,100,504

2,308,061

13,214,984

15,523,045

173

1,752,435

98
172
600
157
649
71

939,686
8,079,599
18,280,365
2,666,583
11,275,453
2,863,839

72,454
822,385
1,325,526
196,669
1,084,865
224,230

212,820
951,477
6,110,885
777,602
418,235
887,222

285,274
1,773,862
7,436,411
974,271
1,503,100
1,111,452

34
41
72
48
188
26
312

229,244
88,404
312,444
138,959
1,566,654
303,289
9,786

2,529

84,761,692

6,825,210

23,291,207

30,116,417

$130,812
1,794,814

$100,295
3,002,213

$231,107
4,797,027

Agriculture and related industries
Mining and quarrying

>

Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
R u b b e r and r u b b e r goods
L u m b e r and wood products
Paper and p u l p products
Printing and publishing
Chemicals a n d allied substances
Stone, clay, a n d glass products
Metal and m e t a l products
All other manufacturing industries
808

Total manufacturing
Construction
Transportation and other public utilities
"
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant i n d u s t r y not ascertainable
Inactive concerns
Total

Net income.

!

3,

4,875,517

MASSACHUSETTS.

Agriculture and related industries..
Mining and quarrying




223
182

112
74

$1,351,042
18,389,690

ml
108

$551,655
2,725,086

O

b

Manufacturing:
Food products, liquors, and tobacco..
Textile and textile products
Leather and leather products
Rubber and rubDer goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metaland metalproducts
Another manufacturing industries...
Tota 1 manufacturing.
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc...
Finance, banking, insurance, etc
Combinations—predominant industry notascertainable.
Inactive concerns
Total.

2,719,009
824,515
826,712
213,708
251,714
221,976
362,604
470,166
403,952
7,888,752
1,312,060

874
502

241
658
334
63
162
139
284
183
43
697
338

19,197,923
238,759,273
20,595,670
9,332,113
5,536,387
12,056,599
3,145,054
8,892,749
678,698
88,983,849
21,895,080

1,368,065
14,077,235
1,661,319
800,695
409,866
1,033,427
278,421
597,906
53,318
7,042,273
1,831,480

7,245,098
121,602,722
5,848,151
2,597,563
1,910,945
3,172,403
423,415
3,437,797
161,110
28,848,932
8,274,639

8,613,163
135,679,957
7,509,470
3,398,258
2,320,811
4,205,830
701,836
4,035,703
214,428
35,891,205
10,108,119

86
106
79
13
48
24
125
79
46
177
164

4,089

3,142

429,073,395

29,154,005

183,522,775

212,676,780 |

947 j

478
658
3,173
692
1,785
301
1,041

339
481
2,531
421
1,218
183

4,906,646
32,900,989
53;482,338
2,572,218
35,691,353
36,528,562

277,347
3,596,147
3,624,436
194,736
3,373,613
2,448,620

2,019,527
1,694,428
19,515,937
344,522
3,353,539
15,940,520

2,296,874
5,290,575
23,140,373
539,258
6,727,152
18,389,140

12,622

8,501

014,896,233

44,594,530

229,493,756

274,088,286

$58,219
681;402

$151,854
1,330', 468

327
764
413
76
210
163
409

139
177
642
271
567
118
1,041

I
I
!
j
!
i

4,121 j

15,495,168
1,003,049
6,257,639
3,149,700
1,094,945
36,541,475
748,294
76,411
67,643,422

Q

MICHIGAN.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textileand textile products
Leather andleather products
Rubber and rubber goods
Lumber and wood products
Paper and puJp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metaland metalproducts
Another manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Publicservice—professional, amusements, hotels, etc




181
83

84- J
45 I

S999,346
6,247,614

$93,635 I
649,066 !

238
131
86
832
254

31
7
258
48
185
105
57
650
194

12,540,721
5,405,897
2,840,082
38,306
17,694,386
7,301,018
2,815,335
9,068,840
1,188,581
185,831,867
9,523,195

948,669
324,006
215,584
3,193
1,302,552
480,229
199,074
716,454
111,105
13,151,939
780,909

3,904,516
2,575,601
958,013
1,585
5,976,404
3,202,563
885,867
2,897,799
175,490
74,791,826
2,586,452

4,8:3,185
2,899,607
1,173,597
' 4,778
7,278,956
3,682,792
1,084,941
3,614,253
286,595
87,943,765
3,367,361

2,471

1,905

254,248,228

18,233,714

97,956,116

116,189,830

218
424
2,006
403

154
297

16,080,471
11,113,718
27,136,809
1,676,610

565,946
1,235,508
2,081,085
123,449

9,843,485
342,860
6,592,640
279,447

10,409,431
1,578,368
8,673,725
402, 896

398
96
41
12
329
54

255

$407,166
393,777
108
16
10
5
71
6
53
26
29
182
60

1,464,927
64,803
141,656
3,621
1,029,900
152,063
188,019
138,261
151,164
4,979,751
338,076
8,652,241

64
127
344
148

331,420
1,232,491
1,506,021
780,598

to

TABLE

13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITOR3E S—Continued.
MICHIGAN—Continued.

Industrial groups.

Finance banking insurance etc
Combinations—predominant industry not ascertainable
Inactive conpprns
Total

Net income.

Income tax.

War-profits
and excessprofits tax.

Total tax.

Number.

Deficit.

1,942
239
1,054

1,403
145
1

$13,642,503
7,583,377
345

$1,183,130
677,444

$865,826
1,712,321

$2,048,956
2,389,765

539
94
1,053

$3,482,679
1,665,425
40,718

9,021

5,951

338,729,021

24,842,977

118,332,316

143,175,293

3,070

18,492,536

MINNESOTA.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products liquors and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber sroods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone clay and glass products
Metal and metal products
All other manufacturing industries
Totalmanufacturing
Construction
.. ..
Transportation and other public utilities.
Trade!..
Public service—professional, amusements, hotels, etc
Finance, banking insurance, etc
Combinations—predominate industry not ascertainable
Inactive concerns
Total




i i

69
62

$542,415
2,263,957

$45,661
186,483

$50,739
585,378

$96,400
771,861

81
70

$419,143
911,024

649
72
26
6

548
62
26
1

841,081
231, 760
126,797
320
697,389
192,208
118,767
266,555
42,321
397,225
370,204
3,284,627
56,118
4,316,627
2,766,609
60,199
1,475,441
192,250

2,539,952
1,046,472
388,602

847,690
17,795

i, 526,268
485, 435
193,261
906,376
210,411
2,504, 443
1,500,761
11,301,981
132,986
1,247,894
8,357,177
48,524
904,557
532,372

3,381,033
1,278,232
515,399
320
2,223,657
677,643
312,028
1,172,931
252,732
2,901, 668
1,870,965
14,586,608
189,104
5,564,521
11,123, 786
108,723
2,379,998
724,622

101
10
5
24

2,035
147

10,352,101
3,104,137
1,504,853
4,666
7,427,122
2,132,741
1,397,592
3,246,862
619,725
6,076,507
4,782,992
40,649,298
725,570
38,458,663
35,106,005
767,949
17,283,356
2,304,047

5,787

138,101,260

12,384,015

23,161,608

35,545,623

195 100
191,526
110,728
73,816
114,274
132,651
569 603
138,374
2,391,557
216,234
810,067
1,060 596
308,527
3,566,281
478,025
7,392
10,168,846

118

94

19
138
52
31
144

117

93

1,561

1,208

137

360
1,964
259

2,675
247
1,091
8,576

86

281
1,723
176

Ul
H
>

Q
Ul

150
132

23
181
76
67
226

o

Corporations reporting
no net income.

Corporations reporting net income.
Total
number
of corporations. Number.

CO

4
43
24
36
82
24

353
51

79
241
83

640
100
1,091
2,789

Cl
O

g

MISSISSIPPI.

Agriculture and related industries
Mining and quarrying
Manuacturing:
Food products, liquors, and tobacco
Textile and textile products..
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products.. .
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries

. .

Total manufacturing
Construction
Transportation and other public utilities
Trade
f.
Public service—professional, amusements, hotels etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total

. . .

65
2

48
2

$304,416
3,924

$23,037
14

$28,637

$51,674
14

17

$63,013

39
17
1

33
17

228,318
1,111,978

13,049
55,588

64,030
590,366

77,079
648,954

6

30,942

115
1
15
34
9
8
5

80

3,420,691

320,790

582,664

903,454

12
24
6
6
4

44,190
892,524
47,038
26,426
34,212

2,623
66,613
4,161
2,087
2,483

4,940
266,734
383
3,438
7,041

244

182

5,805,377

470,394

8
62
342
48
259
38
64

3
46
305
34
229
23

15,200
573,921
2 410,903
79,682
1.965,822
84,806

1 243
63,021
165,435
4,677
153,571
5,885

1,132

872

11,244,051

1

1,834

7,563
333,347
4,544
5,525
9,524

35
1
3
10
3
2
1

473,095
1,715
10,589
112,821
1,978
5,317
95,198

1,519,596

1,989,990

62

733,489

830
430
494,226
5,301
236,839
7,205

2 073
63,451
659,661
9,978
390,410
13,090

5
16
37
14
30
15
64

324,674
45,941
345,249
80,837
38, 709
61,096
1,426

887,277

2,293,064

3,180,341

260

1,694,434

335

$377,361
2,713,854

ow.

MISSOURI.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco,
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries.
Total manufacturing




150
504

82
169

$657,107
11,053,645

$59,843
711,029

$49,625
4,819,065

$109,468
5,530,094

469
196
54
14
238
39
275
189
100
370
258

373
173
47
11
196
38
205
130
52
279
195

33,749,688
6,643,529
9,203,490
99,384
11,248,298
626,012
2,487,815
7,764,714
2,542,797
45,260,150
16,465,172

2,472,455
425,182
764,564
8,095
897,393
44,491
189,084
520,666
245,203
3,034,830
991,944

12,129,456
2,761,705
2,732,770
15,756
3,360,126
181,350
564,709
3,354,813
375,293
18,907,749
7,755,074

14,601,911
3,186,887
3,497,334
23,851
4,257,519
225,841
753,793
3,875,479
620,496
21,942,579
8,747,018

2,202

1,699

136,091,049

9,593,907

52,138,801

61,732,708

936,170
39,058
29,349
1,698
411,368
199
444,684
564,631
314,557
1,333,593
288,819
503

4,364,126 C O

TABLE

13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued.

Co

to

MISSOURI—Continned.

Industrial groups.

Construction
.
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance banking insurance etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total

Corporations reporting net income.
Total
number
of corpoWar-profits
rations. Number. Net income.
Income tax.
and excessprofits tax.

Corporations reporting
no net income.
Total tax.

Number.

Deficit.

309
585
2,907
675
3,990
325
1,685

215
326
2,347
390
2,893
173

$1,242,558
9,924,050
66,999,658
1,756,180
25,659,736
5,535,419

$80,233
1,095,218
4,700,031
126,877
2,160,316
459,414

$283,582
270,991
23,529,225
184,675
1,703,525
1,433,422

$363,815
1,366,209
28,229,256
311,552
3,863,841
1,892,836

94
259
560
285
1,097
152
1,685

$272,592
4,883,747
1,372,410
542,522
4,770,649
1,126,892
109,702

13 332

8,294

258,919,402

18,986,868

84,412,911

103,399,779

5,038

20,533,855

o

SI, 864,775
1,705,434

$172,317
168,718

$125,118
166,193

$297,435
334,911

$406,462
795,893

Q
O

1,004,494
529,032
89,532
6,422
86,292
109,344
171,500

77,004
18,491
8,259

215,512
353,524
9,477
659
5,236
19,524
11,748
1,792
321
2,075

292,516
372,015
17,736
659
12,835
29,822
24,720
8,034
4,892
11,335
966

576,047
23,696

H
M

MONTANA.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather andleather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc




271
138

177
53

110
17
4
2
14
2
46
10
23
19
5

64,493
54,581
108,663
12,271

7,599
10,298
12,972
6,242
4,571
9,260
966

252

181

2,236,624

155,662

619/868

775,530

58
153
1,031
158

40
102
859
113

619,402
4,059,325
9,066,488
554,579

63,385
464,409
699,390
40,50$

32,742
25,878
1,154,371
63,390

96,127
490,287
1,853,761
103,898

2,092
6,057
17,863
4,493
40,530
2,562
6,177
679,517
18
51
172
45

155,858
157,682
580,569
198,778

Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns

942
111

Total.

703
71

0,353,640
2,360,984

521,865
238,831

503,130
248,055

1,024,995
486,886

179
40

008,207
87,421
14,015

2,359

28,821,251

2,525,085

2,938,745

5,463,830

1,445

3,684,462

$622,066
290,189

$51,940
26,161

$85,674
51,240

$137,614
77,401

$155,158
64,360

1,723,344
167,855
10,185
4,231
223,821
47,830
1,365,289
131,111
90,932
601, 783
556,002

133,285
12,761
665
252
17,282
4,534
124,036
5,079
5,738
56.409
47', 743

436,412
40,785

315,485
1,082

48,131
4,932
250,340
7,529
9,946
69,843
111, 620

569,697
53,546
665
260
65,413
9,466
374,376
12,008
15,684
126,252
159,363

NEBRASKA.
Agriculture and related industries..
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco..
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries...
Total manufacturing.
Construction
Transportation and other public utilities
Trade
Public services-professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
Total.

142
16
3
4
29
3
72
34
34
65
42

58,152
46,515
3,796
36,653
260,184
40,688
178,312
96,356

444

304

4,922,383

407, 784

979,546

l,387,33o

140

1,037,223

52
302
1,338
146
1,580
84
397

40
244
1,129
106
1,426
55

204,832
1,437,218
15.152, 496
'345,039
9,705,834
1,192,927

16,214
113,191
, 190,171
24,534
705,894
99,950

11,012
247,143
3,210,822
12,983
761,277
264,014

27,226
360,334
1.400,993
37. 517
1,467^ 171
363,964

12
58
209
40
154
29
397

69,815
99,047
579,083
146,880
1,609,217
283,393
1,234

4,464

3,380

33,872,984

2,635,839

5,623,711

8,259,550

$562,733
126,103

$60,924
13,001

$11,324
5,287

$72,248
18,288

23,805

1,255

17,360

*i,"52o"

E
H

O
Hi

aj
g

4,045,410

NEVADA.
Agriculture and related industries.
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco.
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products




34

652

77

$63,206
1,400,376

1,255

65,040

"2,177'

"70,213

CO

co

TABLE

13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued.

CO

N E T AD A—Cont inued.
Corporations reporting
no net income.

Corporations reporting net income.
Industrial groups.

Manufacturing—Continued.
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products.
Metal and inetal products.All other manufacturing industries
Total manufacturing
Construction.
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive ccmcems....
. . .
Total. . .

Totalnumber
of corporations. Number.




Income tax.

War-profits
and excessprofits tax.

Total tax.

Number.

Deficit.

10

7

$16,102

$968

$870

$1,838

3

$472

2
5

2
4

14,059
• 90,725

1,002
6,357

1,712
30,886

2,714
37,243

1

272

32

24

162,051

11,107

34,120

45,227

8

135,997

3
24
73
15
53
16
94

17
61
7
42
10
1

229,651
311,229
21,429
350,094
524,900
37

23,542
23,008
1,258
26,671
47,156

50,447
111,625

23,542
42,513
1,258
77,118
158,781

3
7
12
8
11
6
93

8,475
26,655
22,856
6,324
195,496
1,725
15,640

440

206

2,288,227

206,667

232,308

438,975

234

1,876,750

NEW
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco.
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing

Net income.

19,505

HAMPSHIRE.

10
8

5
5

$68,897
58,929

$7,009
5,039

$3,451
8,700

$10,460
13,739

5
3

$7,329
06,497

46
69
38

37
65
31
1
59
21
16

834,105
18,247,162
2,956,371
770
2,287,332
5,318,357
265,854

59,271
1,183,307
194,981

271,980
8,203,468
1,224,116

331,251
9,386,775
1,419,097

9
7

624,316
8,104
35,298

191,309
443,241
27,304

571,230
1,660,449
19,461

762,539
2,103,690
46,765

8
3
2

16,495
54,142
1,749

67
24
18

§
H
Q
W

j
O
O

Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries.
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
Total..

9I
9
67
41

65. 132
46', 506
2,547,038
1,547,690

5,187
5,000
140, 466
99, 564

11,471
329
1,249,227
647, 808

16,658
5,329
1,389,693
747,372

389 I

332

34,116,317

2,349, 630

13,859, 539

16,209,169

24
130
267
58
280
27
82

20
102
250
37
229
17

257,721
3,066, 506
2,534,961
104,146
1,962, 856
53,213

15,114
347, 880
199, 050
5,802
165, 261
4,072

94,192
10, 677
490,198
6,162
62, 593
1,805

109, 306
358, 557
689,248
11, 964
227, 854
5,877

1,275 |

997

42,223,546

3,098,857

14,537,317

17,636,174

I

440
18,789
117,541
103,186

57

980,060
14,971
142.047
16; 391
75,277
149,418
140, 825
1,628

278

1,594,443

NEW J E R S E Y .
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
,.,
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc...
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total




124
57

$496,902
304,309

$42,564
23,861

$42,063
37,232

$84,627
61,093

$236,469
1,077,018

244
485
87
59
95
68
164
192
156
606

193
410
71
47
74
53
113
124
110
464
223

17,082,008
29,565,455
2,315,398
5,068,671
1,178,237
2,005,343
2,217,289
5,603,950
5,379,218
47,297,575
17,551,771

1,798,252
2,256,939
196,587
404,064
75,811
160,658
175,182
400,073
372,238
4,314,371
1,368,487

1,258,692
9,759,494
552,144
1,654,790
409,119
565,974
643,586
1,996,210
2,191,655
10,307,937
5,614,382

3,056,944
12,016,433
748,731
2,058,854
484,930
726,632
818,768
2,396,283
2,563,893
14,622,308
6,982,869

16
12
21
15
51
68
46
142
105

572,612
338,999
110,039
136,923
129,137
101,001
242,035
649,933
252,688
2,230,247
910,858

2,484

1,882

135,264,915

11,522,662

34,953,983

46,476,645

602

5,674,472

381
508
1,352
408
2,179
265
1,049

291
342
1,109
267
1,349
158
1

2,445,609
12,197,831
20,200,724
1,565,614
14,156,883
4,385,938

181,177
1,337,566
1,624,246
117,296
1,283,712
336,122

611,951
568,369
4,789,302
213,687
666, 564
1,318-, 103

793,128
1,905,935
6,413,548
330,983
1,950,276
1,654,225

90
166
243
141
830
107
1,048

386,961
3,278,022
848,443
570,681
27,281,859
2,015,628
28,736

8,807

5,503

191,018,725

16,469,206

43,201,254

59,670,460

3,304

41,398,289

11
aw

Q
O

CO
Or

TABLE

13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL. GROUPS, FOR STATES AND TERRITORIE S—Continued.

CO

NEW MEXICO.

Corporations reporting
no net income.

Corporations reporting net income.
Total
number
of corporations. Number.

Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products liquors, and tobacco
Lumber and wood products .
Printing and publishing
Chemicals and allied substances...
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing

.

.
.

Construction .
.
Transportation and other public utilities
Trade . .
Public service—professional, amusements, hotels, etc
Finance, banking insurance, etc
.
..
Combinations—predominant industry not ascertainable
Inactive concerns
Total
....

Net income.

Income tax.

War-profits

and excessprofits tax.

Total t a x .

Number.

Deficit.

Ill
31

55
13

$727,469
134,308

$66,170
10,829

$55,420
23,019

$121,590
33,848

56
18

$719,803
528,054

25

19
4
13
1
1

79,936
66,300
25 552
39,435
1,743

6,267
7,159
908
3,593

2,349
62
5,237

8,616
7 159
970
8,830

6
2
8

9,378
15,167
31 700

8,370

632

1,086

1,718

1
2
1

48,449
5,702
570

o

2

60

40

221,336

18,559

8,734

27,293

20

110,966

hrj

4

47
223
43
211
37
198

2
30
188
30
176
23
1

42,930
252,902
2,477,547
96,269
1,321,402
1,352,831
1,750

4,505
20,211
211,442
7,929
107,357
151,113

1,390
38,302
368,169
3,787
125,107
55,426

5,895
58,513
579 611
11,716
232 464
206,539

2
17
35
13
35
14
197

85,068
211,123
190 012
58,444
217 524
134,036
255

965

558

6,628,744

598,115

679,354

1,277,469

407

2,255,275

21
1
2
2
3

NEW YORK.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods




358
572

164
256

$4,928,658
135,994,353

$397,019
13,369,750

$1,581,330
21,702,125

$1,978,349
35,071,875

194
316

$2,072,908
10,066,003

1,385
2,652
311
101

1,022
2,112
252

126,629,297
112,023,785
34,019,840
27,473,271

11,245,486
8,397,485
3,283,769
2,771,820

30,537,147
35,033,757
5,940,177
4,281,074

41,782,633
43,431,242
9,223,946
7,052,894

363
540
59
28

5,766,031
3,094,452
459,000
366,019

73

63
o

Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities.
Trade
Public service—professional, amusements, hotels,etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
,
Total

359
2,210
1,790

990

472
347
997
666
202
1,627
1,267

14,681,254
21,277,058
19,156,546
98,248,595
11.710,219
666'817,622
92,615,723

1,122,653
2,035,005
1,764,927
8,099,644
1,027,109
41,164,167
7,630,101

4,327,985
3,594,908
2,822,791
27,283,795
2,780,385
320,762,840
25,915,424

5,450,638
5,629,913
4,587,718
35,383,439
3,807,494
361,927,007
33,545,525

191
80
507
324
157
583
523

1,390,176
1,178,850
4,245,337
5,065,058
1,491,423
6,860,320
5,011,806

12,392

9,037

1,224,653,210

88,542.166

463,280,283

551,822,449

3,355

34,928,472

20,415,683
36,743,362
53,795,716
2,177,145
14,530,130
21,321,745

22,848,555
69,631,423
68,970,628
3,494,660
27,568,181
25,920,379

665
879
2,294
931
4,199
562
6,380

5,3)31,255
33,994,995
15,093,763
5,471,562
49,848,354
12,450,338
497,120
169,754,770

663
427
1,504

1,895
2,738
9,750
2,608
9,530
1,301
6,391

1,230
1,859
7,456
1,677
5,331
739
11

40,865,750
316,894,122
191,876,084
15,523,562
161,563,671
61,013,352
5,008

2,432,872
32,888,061
15,174,912
1,317,515
13,038,051
4,598,634

47,535

27,760

2,153,317,770

171,758,980

635,547,519

807,306,499

19,775

$7, 678
31,142

$2,852
107,912

$10,530
139,054

32
7

$84 508
96, 575

22
16
2

91, 490
64, 703
69,068

37
2
17
10
9

NORTH
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products,liquors, and tobacco
Textile and textile products
Leather andl eather products
Rubber and rubbe rgoods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc...
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total




CAROLINA.

76
13

44
6

$121,471
380,195

159
412
2
265
8
72
83
44
52
47

137
396
6
2
228
6
55
73
35
46
37

19,362,940
58,082, 623
148,909
23,393
3,797, 872
54, 547
228, 095
2,454, 446
190, 292
504, 708
457,914

1,145,140
3,298,129
12,816
2,174
293,147
4,899
14, 435
214,286
14,162
40,312
31,959

9,540,775
30,028,726
31,795
1 276
855,605
2, 225
29, 555
443,961
18,020
76,220
116,693

10,685,915
33,326,855
44,611
3,450
1,148,752
7,124
43, 990
658, 247
32,182
116, 532
148, 652

10

850,051
2 868
36^ 634
47, 616
59,548
11,383
39,319

1,152

1,021

85,305,739

5,071, 459

41,144,851

46,216,310

131

1,272,680

34
278
1,197
133
903
99
327

23
224
1,118
92
763
70
1

112,156
6,742,077
9,166, 734
283,102
4,554,034
362, 419
250

7,152
750,245
405,519
17,177
347,506
23,541

19,717
39,095
2,249,235
16,087
365,507
71,424

26,869
789,340
2,654, 754
33, 264
713,013
94,965

11
54
79
41
140
29
326

37,366
149,148
243,549
122,313
443 171
93^ 975
116

4,212

3,362

107,028,177

6,661,419

44,016,680

50,678,099

850

2,543,401

s

t
O

g

TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIES—Continued.

CO
OO

NORTH DAKOTA.

Corporations reporting
no net income.

Corporations reporting net income.
Industrial groups.

Total
number
of corporations.

Number.

Net income.

Agriculture and related industries.
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco.
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries..
Total manufacturing
Construction
Transportation and other public utilities.
Trade.
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
Total.

Income tax.

War-profits
and excessprofits tax.

Total tax.

Number.

Deficit.

$511,742
14,479

$49,582
912

$2,368

$51,950
912

$45,213
4,156

309,768
102, 633
24,211

18,893
11,154
2,148

103,286
7,681
2,862

122,179
18,835
5,010

4,018
i

o

12,958

888

1,280

2,168

1,483

92,963
141
16,906
52,298
17,855

7,356

"8*657'

16,013

1,104
3,774
1,500

8,775
1,087

1,104
12,549
2,587

38,816
368
36,917
10,404
1,178

629,733

46,817

133,628

180,445

32

133,184

22
167
1,002
85
1,081
81
119

15
125
889
55
930
56

36,959
250,057
4,607,332
58,909
3,659,542
131,808

1,854
14,950
320,993
2,557
235,128
8,719

992
5,975
519,557
140, 719
1,226

2,846
20,925
840,550
2,557
375,847
9,945

7
42
113
30
151
25
119

24,391
68,827
251,691
16,297
284,109
52,991
2,766

2,752

2,217

9,900,561

681,512

804,465

1,485,977

535

883,625

$419,616
46,538,411

$31,554
3,875,111

$20,324
12,767,282

$51,878
16,642,393

66
229

$551,446
2,650,219

108

OHIO.

Agriculture and related industries.
Mining and quarrying




674

103
445

Ul
H

Ul

3
a
o

Manufacturing:
Food products,liquors, and tobacco..
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products.
Printing and publishing..
Chemicals and allied substances —
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries.
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
Total

!

091
279
105
96
325
112
461
332
326
L.568
481

580
243
91
73
273
95
369
254
235
1,288
374

18,689,751
11,838,853
7,147,886
52,252,423
6,811,257
7,550,857
4,336,442
26,387,713
8,443,563
228,792,623
26,292,938

4,774

3,875

398,544,306

543
827
3,368
761
2,925
379
1,395

415
628
2,945
538
2,198
247

22,698,852
41,090,748
60,162, 837
3,995,818
27,582, 627
42,152,918

15,815

11,394

643,186,133

!
1,396,722 j
865,702
534,776
3,967,182
598,458
596,690
362, 814
2,205,329
731,683
15,110, 869
1,948,827
28,319,052
1,043,928
3,699,664
4,522,978
304,795
2,383,065
3,304, 852
47,484,999

1,975,177
220,094
109, 495
411, 881
268,859
172,247

5,905,847
3,994,751
2,486,798
18,833,217
1,388,461
2,319,596
741,723
6,894,215
1,814,904
98,579,905
9,440,617

7,302,569
4,860,453
3,021,574
22,800,399
1,986,919
2,916,286
1,104,537
9,099,544
2,546, 587
113,690,774
11,389,444

152,400,034

180,719,086

12,481,940
9,205,541
17,163, 541
676,957
1,883, 455
13,260, 482

13,525,868
12,905,205
21,686,519
981, 752
4,266,520
16,565,334

128
199
423
223
727
132
1,395

778,449
4,556,4*66
2,330, 787
785,771
6,167,316
632,401
174,951

219,859,556

267,344,555

4,421

28,807,704

111
36
14
23
52
17
92
78
91
278
107

235.752
764.753
471,874
4,779,069
770,697
10,179,898

!

w

H
1—I

o
OKLAHOMA.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather andleather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc —
Finance, banking, insurance, etc




79
984

52
513

$166,078
8,528,679

$9,322
728,299

$14,416
1,610,622

$23,738
2,338,921

27
471

$154,325
7,123,537

128
11
1
3
22
2
63
140
31
46
28

96
9

1,203,309
110,766

85,821
7,907

296,853
26,455

382,674
34,362

2
20
1
47
82
19
35
21

2,643
175,755
6,742
179,885
5,568,241
186,204
951,452
115,672

12
11,393
529
10,904
416,141
15,622
63,337
7,988

44,962
163
21,000
1,902,525
24,995
358,148
13, 893

12
56,355
692
31,904
2,318,666
40, 617
421,485
21,881

32
2
1
1
2
1
16
58
12
11
7

144,592
2,400
197
1 781
7,380
10,095
114,689
689,280
333,864
84,734
51,360

475

332

8,500,669

619,654

2,688,994

3,308,648

143

1,440,372

95
218
1,072
194
1,226

66
143
876
133
1,069

320,397
1,260,393
9,130, 843
299, 803
6,079,725

22,832
102,782
661,023
16,220
420,761

32,333
186, 575
1,951,409
29,923
559,275

55,165
289,357
2,612, 432
46,143
980,036

29
75
196
61
157

179,754
1,012,393
760,291
142,661
507,947

o
o

CO
CO

TABLE 13.—CORPORATION

RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued.
OKLAHOMA—Continued.

Total
number
of corporations.

Industrial groups.

Combinations—predominant industry not ascertainable..
Inactive concerns

Number.

125
1,853
6,321

Total..

Corporations reporting
no net income.

Corporations reporting net income.

3,261

Net income.

Income tax.

War-profits
and excessprofits tax.

Total t a x .

Number.!

Deficit.

$3,339,401
324

$336,306

$333,786

$670,092

50
1,851

S649,001
3,773

37,626,312

2,917,199

7,407,333

10,324,532

3.060

11,974,054

OREGON.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone clay and glass products
Metal and metal products.
...
All other manufacturing industries
Total manufacturing

.
.

. .
..

Construction..
Transportation and other Dublic utilities
Trade
/
. .
Public service—professional amusements hotels etc
Finance, banking insurance etc
Combinations predominant industry not ascertainable
Inactive concerns
Total




---

253
36

140
16

$2,272,94S
165,710

$169,594
15,299

$658,361
19,181

$827,955
34,480

113
20

$1,122,304
378,089

200
23
18
5
155
7
65
21
20
88
41

162
17
17
3
98
6
52
12
13
74
34

4,689,489
516,909
262,007
3,816
3,678,408
867,500
351,138
177,368
64,645
2,529,069
341,585

352,346
40,404
16,982
6
295,406
45,104
25,696
10,980
3,529
105,017
26,459

1,483,170
149,662
90,013
1,025,810
480,327
68,672
66,032
20,060
1,535,684
83,389

1,835,516
190,066
106,995
6
1,321,216
525,431
94,368
77,012
23,589
1,640,701
109,848

38
6
1
2
57
1
13
9
14
7

299,016
30,452
948
25,088
767,865
13,442
77,567
10,989
31,664
112,261
23,961

643

488

13,481,934

921,929

5,002,819

5,924,748

155

1,393,253

84
298
806
216
852
179
1,031

64
193
675
150
588
107

2,212,848
856,772
9,281,407
527,427
4,485,651
1,409,626

75,904
59,434
731,426
32,456
355,820
139,986

1,490,579
158,128
1,990,782
71,890
264,116
120,219

1,566,483
217,562
2,722,208
104,346
619,936
260,205

20
105
131
66
264
72
1,031

271,709
2,963,865
492,079
98,045
1.038,980
314,127
2,061

4,398

2,421

34,694,323

2,501,848

9,776,075

12,277,923

1,977

8,074,512

o

o

PENNSYLVANIA,
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc...
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total

154
1,494

85
914

$566,745
107,812,338

$44,018
8,865,976

$74,890
30,772,623

$118,908
39,638,599

69
580

$438,988
6,944,533

840
795
126
25
347
138
413
422
344
1,492
483

606
709
111
19
272
109
309
322
243
1,158
378

35,168,512
55,337,749
12,060,179
3,248,478
8,184,528
6,287,489
3,700,295
55,697,145
26,647,927
312,519,224
26,513,172

2,865,304
3,349,299
931,268
265,15S
692,937
525,794
307,816
3,780,012
1,937,689
20,393,010
2,224,791

9,989,523
25,451,215
3,958,433
992,637
1,840,300
1,685,442
660,949
23,612,528
• 9,809,763
141,303,201
7,254,886

12,854,827
28,800,514
4,889,701
1,257,795
2,533,237
2,211,236
968,765
27,392,540
11,747,452
161,696,211
9,479,677

234
86
15
6'i
75
29
104
100
101
334
105

2,611,852
967,200
2P8,792
107,340
1 641,758
213,002
803,558
928,525
1 213,515
3,208,251
787,961

5,425

4,236

545,364,698

37,273,078

226,558,877

263,831,955

464

351

1,623
2,749
793
3,076
593
2,102

1,075
2.246
480
2,297
312

16,972,748
80,070,303
56,695,814
4,862,578
96,978,241
53,939,474

1,049,340
9,135,231
4,425,343
390,938
9,891,227
5.157,770

18,473

11,996

963,262,739

76,232,921

7,534,667
2,035,482
15,805,691
812 099
15,839,572
9,595 920
309,029,821

8,584,007
11,170,713
20,231,034
1,203 037
25,730,799
14,753 690
385,262,742

1,189

12,781,754

113
548
503
313
779
281
2,102

993,623
5,164,204
2,351,249
1,684,320
10,446,819
3 088,805
86,905

6,477

43,981,200

3
a
o

RHODE ISLAND.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors and tobacco
Textiles and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries.
Total manufacturing




(
;
2

17
10

11
8

$23,511
26,746

$807
1,842

$748

$807
2,.59O

30
163
6
8
17
10
22
28
4
169
65

22
136
5
6
15
9
18
17
3
128
48

362,583
45,582,168
99, 937
375,190
224, 953
270, 596
620, 455
1,274,829
187,497
11,498,659
1,239,174

32,577
2,733,143
7,532
23,116
17, 567
20,307
49,385
137,172
15, 602
759, 584
92,049

54,376
20,971,555
25, 391
169, 392
54,085
83,036
172, 444
101,264
44,732
4,733,544
379, 832

86,953
23,704,698
32, 923
192, 508
71,652
103, 343
221, 829
238, 436
60, 334
5,493,128
471,881

8
27
1
2
2
1
4
11
1
41
17

113,144
338,507
4,193
6,639
17,408
4.325
46; 880
105,819
1,925
20 L 815
55,328

522

407

61,736,041

3,888,034

26,789,651

30,677,685

115

898,989

$77,343
10,049

TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS,
TORIE S—Continued.
RHODE ISLAND—Continued.

Industrial groups.

Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc...
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
Total

Total
number
of corporations.

FOR

STATES AND TERRIto

Corporations reporting
no net income.

Corporations reporting net income.

Number.

Net income.

Income t a x .

War-profits
and excessprofits tax.

Total t a x .

Number.

Deficit.

56
53
276
83
286
67
247

37
37
227
49
206
41

$229,606
2,510,186
5,372,548
335,815
3,448,526
4,716,476

$16,783
289,998
372,606
19,805
328,769
352,374

$33,409
23.954
1,922,717
108,390
58,009
1,674,867

$50,192
313,952
2,295,323
128,195
386,778
2,027,241

19
16
49
34
80
26
247

$39,960
84,491
274,981
164,229
8,579,108
166,702

1,617

1,023

78,399,455

5,271,018

30,611,745

35,882,763

594

10,296,798

$233,149
73,803

$12,524
6,523

$6,433
1.718

$18,957
8,241

$125,881
56,258

387,412
40,133,597

25,717
2,325,927

65,642
19,403,096

91,359
21,729,023

104,625
31,410

10,620
590,618
162,066
98,344
2,145,683
150,328
426,178
227,710

774
47,294
14,626
6,572
156,234
16,407
21,413
19,956

183
105,799
32,967
10,680
616,924
222,282
42,615

957
153,093
47,593
17,252
773,158
16,407
243,695
62,571

946

3
H
O

SOUTH CAROLINA.
Agriculture and related industries.
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco..
Textile and textile products
Leather and leather products
Rubber and rubber goods
L u m b e r and wood products
Paper and pulp products
Printing a n d publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing i n d u s t r i e s . .
Total manufacturing.
Construction
Transportation a n d other public utilities
Trade
Public service—professional, amusements, hotels, e t c .




128
21
91
154

70
145

490

423

44,332,556

2,634,920

20,500,188

23,135,108

28
187
1,138
91

25
129
1,033
63

176,559
703,391
7,650,889
306,357

9,447
64,896
599,589
21,159

56, 696
28,217
1,613,889
45,095

66,143
93,113
2,213,478
66,254

10

305,741
23,943
57,411
26,756
37,820
7,661
595,367

3
58
105
28

13,045
90,205
227,326
45,120

3

O
O

Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
'.
Total

802
114
495

701
75

3,554

2,549

4,254,319
501,553

335,780
44,599

246,882
74,181

582,662
118,780

58,292,576

3,729,437

22,573,299

28,302,736

1

101 i
39 i
495 ;
1,005

405,709
187,392
8,420
1,814,723

!
SOUTH DAKOTA.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products..
Paner and DUID Droducts
Printing and publishing .
Chemicals and allied substances
Stone clay, and glass products
Metal and metal products .
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities.
Trade
Publicservice—professional, amusements, hotels,etc
Finance banking insurance etc
Combinations—predominant industry not ascertainable .
Inactive concerns
Total

50
10

37
6

$361,950
147,873

$27,833
14,121

$77,708
24,304

$105,541
38,425

13
4

$105,592
21,806

87

69

526,188

30,383

164,528

194,911

18

1
1

86,300
542
7,121

33,940
633
15,136
998
1,630

2
1

1

42

6

57,080
609
68,000
24,297
1,723
19,756
10,335

6
1
28
5
9
8
5

22x
3
5
5
4

152

116

708,030

16

14

174
717
65
767
57
194

126
644
48
704
36
1

107,106
302,784
4,296,276
69,960
3,607,097
101,393
1,978

2,202

1,732

9,704,447

5,023

4,033

9,056

4,484
2,075

6,574
592

11,058
2,667

1,319
458
43,742

569

1,888
458

6
2
4
3
1

176,296

220,038

36

146,300

5,049
24,803
300,532
3,329
242,218
6,714

41,186
9,612
696,782
1,574
301,056
4,402

46,235
34,415
997,314
4,903
543,274
11,116

2

48
73
17
63
21
193

6,353
74,518
255,038
42,512
101,886
95,994
7

668,341

1,332,920

2,001,261

470

850,006

1
I—(

a
w

o
o

K

TENNESSEE.
Agriculture and related industries
..
Mining and quarrying
Manufacturing:
Food products liquors and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods




80
171

51
97

$539,626
3,305,537

$49,609
213,153

$50,596
1,347,187

$100,205
1,560,340

29
74

$486,086
590,329

228
106
13
6

185
96
12
5

5,554,355
5,449,954
328,850
22,611

448,145
308,052
26,598
1,544

1,462,002
2,706,824
87,131
4,654

1,910,147
3,014,876
113,729
6,198

43
10
1
1

148,432
76,351
25,473
174

Co

TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued.
T E N N E S SEE—Continued.
Corporations reporting
no net income.

Corporations reporting net income.

Industrial groups.

Manufacturing —Continued.
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products ..
All other manufacturing industries
Total manufacturing
Construction
.
Transportation and other public utilities
Trade .
Publicservice—professional amusements, hotels etc
Finance, banking, insurance, et c
Combinations—predominant industry not ascertainable
Inactive concerns
Total

Total
number
of corporations.

Number.

185
6
87
91
37
110
52

154
5
66
60
22
93
43

$3,232,883
110,237
688,891
2,853,390
616, 509
3,585,653
859,129

$272,529
10,180
54,986
231,502
57,587
243,798
72,973

$663,530
14,748
138,993
788,444
98,498
1,356,617
185,563

$936,059
24,928
193,979
1,019,946
156, 085
1,600,415
258,536

31
1
21
31
15
17
9

$124,046
67,857
37 715
152,085
301,818
244,422
14,063

921

741

23,302,462

1,727,894

7,507,004

9,234,898

180

1,192,436

92
242
1,061
199
860
124
436

61
181
930
149
698
70

268,018
1,948,876
15,750,203
867,628
5,136,794
2,345,952

18,169
207, 785
1,208,450
58,063
411,825
159,468

35,698
8,490
4,632,389
185,776
370, 719
916,571

53,867
216,275
5,840, 839
243, 839
782,544
1,076,039

31
61
125
50
162
54
436

226,422
1,033,224
572,838
152,722
529,558
375,956
36,206

4,186

2,984

53,465,096

4,054,416

15,054,430

19,108,846

1,202

5,195,757

Net income.

Income tax.

War-profits
and excessprofits tax.

Total tax.

Number.

"

Deficit.

TEXAS.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquor, and tobacco
Textile and textile products
Leather and lea ther products
Kubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances....




479
337

279
207

$1,524,935
38,870,906

$114,636
3,933,429

$142,054
5,503,435

$256 690
9,436,864

200
130

$1,139,111
1,316,378

279
55
13
5
115
11
132
226

229
42
11
3
89
9
103
151

6,229,671
2,940,133
277,691
21,661
3,836,705
195, 570
958, 021
3,552,146

492,714
144,485
25,556
1,733
359,210
14,893
83,933
283,245

1,648,580
1,647,205
46,301
5,101
669,275
53, 468
106,912
800,625

2,141,294
1, 791,690
71, 857
6,834
1,028,485
68,361
190, 845
1,083,870

50
13
2
2
26
2
29
75

402,176
70,861
14,392
16,521
462 534
136, 971
38,077
1,066,784

m
o

3
8

s

Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing.
o
fj Construction
co
,°
I
N>

Transportation and other public utilities.
Trade.
Public service—professional, amusements, hotels, e t c . . .
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
1
Total..

65,618
39,421
16,543

34
78
37

873,186
1,618,176
1,177,628

80,484
140,172
85,985

142,311
315,744
387, 158

222.795
455^ 916
473,143

1,029 I

786

21,680,588

1,712,410

5,822,680

7, 535, 090

243

2, 329,898

79
573
2,171
368
2,140
' 204
820

44 |
379
1,912
263
1,765
130

401, 349
4,336.789
35, 351^415
1', 525,310
IS', 815, 578
L 526,611

37,972
421,098
2,604,145
108,788
1,565,717
139,815

82,676
327, 789
10,006,372
263,212
1 501,086
172, 275

120,648
748,887
12.610,517
' 372,000
3,066,803
' 312, 090

35
194
259
103
375
74
820

313,777
2,124,242
1,136,108
198,077
2,856,267
2,533,612
17,349

124,123,4S1

10,638,010

23,821,579 !

34,459,589

2,433

13,964,819

S, 1 9 8 '•

in
H

UTAH.
!
Agriculture and related indusi ricv;
Mining and quarrying

•
I

Manufacturing:
Food products, liquors, and i^ a " ,
Tcxtdc and texiilo Tncduet j<eatnei u.id l u s h e r pioducl
Ilubber uu>i rulx.fr cnods
Lumber —id v o"d pioddd
Pan or arc' fiinDp* (i'K'i1Print rig c nd pu' ii->li 7ij
(t'Cnrral*-ai-d lied ,">M, - >. . ,
blone

c L v a n d i,L -^ j , \ X i i

1

859, 240
723,262

166

£355,615
2,246,387

70
10
2

7,742,502
59,645
20,968

637, 416
4,538
1,992

2,261,005
8,267
524

2,898, 421
12,805
2,516

23
6

579,876
99,240
3,530
2,961

8

165,606

17,620

3,390

21,010

24
5

9

18
7

156 680
104,712
19Q 370
211,606
43,018

14, 676
11, 314
13 6fW
18', 674
3,614

8,960
6,663
3' 679
29,077
2, 003

23,636
17,977
17.335
47, 751
5,617

11
6
4
8
2

66,899
45,592
31,998
184,792
6,255

723,507

2,323, 561

3,047,068

63

1,021,143

1 87? 062
137,041

1 696
17, 298
417,757
4,174
142,833
9,786

215
4,615
1,613,667
98
91,009
14,741

1,911
21,913
2,031,424
4,272
233,842
24,527

8
26
73
48
131
32
778

33,957
147,042
183,316
108,257
1,603,525
1,957, 705
27,934

19,170,237

1,511,308

4 ; 636,151

6, 147,459

1,372

8,184,881

,N

152
...

Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc . .
...
. .
Combinations—predominant i n d u s t r y not a s c e r t a i n a b l e . . . . . . . . .
Inactive concerns




$26,000
502,146

10

87

Total

161*116

., r
11

otal ipaiiuiiciu'i1^.

Construction

1, Tu7, 7W

1
2

i-

JS11 oln cr ILO ^ulactUi ±Ag iu. 1 usi
/r

93
16
2

02

101
382
70
778
•? 542

19
(it
460
53
951
38
1,170

8,634,197
44 416
206, 911
5 804 142

u
H
I—!
c

m

o
o
o

TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued.
VERMONT.

Total
number
of corporations. Number.

Industrial groups-

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquor, and tobacco
Textile and textile products..
Leather and leather products...
.
Rubber and rubber goods
Lumber and wood products
Paper and
pulp products..
Printin0" and publishing
Chemicals and allied substances
Stone, clav, and glass products.
Metal and metal products .
All other manufacturing industries
Total manufacturing

Net income.

Income tax.

War-profits
and excessprofits tax.

Total tax.

Number.

Deficit.

19
24

5
13

$1,417
1,060,508

$109,345

$90,827

$200,172

14
11

$72 850
102,060

45
23
3

38
22
2

339,072
1,760,858
46,639

20,545
107,305
4,139

125,335
808 515
7,641

145,880
915 820
11,780

7
1
1

33,280
87 467
' 83

31
11
19
15
30
27
17

27
9
13
11
27
22
10

435,077
471,672
37,331
425, 229
164,541
2,588,571
100,521

32,695
42,074
2,292
27,845
11,209
155,942
6,708

121,850
102,158
2,013
180 755
18,582
1,230,110
31,700

154,545
144,232
4,305
208 600
29,791
1,386,052
38,408

4
2
6
4
3
5
7

6 9 21
292,925
8,785
164 492
19^935
29,799
106,265

221

181

6,369,511

410,754

2,628,659

3,039,413

40

749,252

. . .
. ..

4
83
126
27
127
30
75

3
64
110
15
107
20

8,181
246,590
796,232
15,508
560,483
192,732

368
19,621
56,368
108
43,733
15,154

166
5,732
133,835
11,064
38,973

534
25,353
190,203
108
54,797
54,127

1
19
16
12
20
10
75

158
64,828
24 199
47,742
44 7?1
72'243
4,613

. . ..

736

518

9,251,162

655,451

2,909,256

3,564,707

218

1,182,666

$42,565
701,175

$34,771
2,043,417

$77,336
2,744,592

51
44

$147,848
453,422

.

Construction
.
Transportation and other public utilities
Trade
.
Public service—professional, amusements hotels, etc
Finance, banking, insurance, etc
Combinations—pred ominant industry not aseertainable
Inactive concerns
Total
.

Corporations reporting
no net income.

Corporations reporting' net income.

VIRGINIA.

Agriculture and related industries .
Mining and quarrying




128
142

77
98

$516,652
8,133,962

i
o

a
o

Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, and insurance
Combinations—predominant industry not ascertainablo
Inactive concerns
Total..

278
74
17
3
135
25
81
62
43
88
44

231
65
13
3
102
21
64
45
26
64
32

4,288,917
7,017, 209
1,968,296
27,796
2,371,664
868,342
545,672
3,621,535
168,156
3,059,874
913,321

286,937
408,619
139,410
1,914
178,148
67,932
45,389
282,497
13,515
251,608
72,561

1,394,097
3,487,721
778,765
5,850
696,248
249,774
84,369
1,006,954
9', 955
820,366
219,882

1,681,034
3,896,340
918,175
7,764
874,396
317^ 706
129,758
1,289, 451
23, 470
h 071,974
292,443

47
9
4

249,571
40,431
74,458

33
4
17
17
17
24
12

428,175
162,831
15, 463
125,545
78,574
980,567
81,04.0

850 i

666

24,850,782

1,748,530 i

8,753,981

10, 502,511

184

2,230,655

89
300
1,201
204
1,241
146
708

70
223
1, 103
154
934
93

i,376,966
38,269, 259
18,315,810
1,037,367
8,757,973
3,411', 903

204,134
4,474,833
1,254,994
80, 979
722,271
264. 486

2.606,805
400,169
5,785,418
'137,568
708, 185
1,050,699

2,810,939
4,875,002
7,040,412
218, 547
1,430,456
1,315,185

19
77
98
50
307
53
708

100,212
480,605
382,876
120,097
i, 198,492
1.197,285
14', 067

5,009

3,418

107,670, 674

9,493,967

21,521,013

1,591

6,331,559

31,014,9

U2

H

15
W

H
>—i

O
WASHINGTON.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products,liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paperand pulp products
Printing and publishing
Chemicals and allied substances
Stone.clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities
Trade




507
228

293
62

S5,635,454
!.0S7,84S

8493,051
i>2,209

SI, 085,220
511,482

SI; 578,271
573,691

214
166

81,108,305
2,936,429

314
59
16
9

428
12
120
44
46
172
68

234
46
10
3
285
9
85
22
26
133
48

8,608,920
458,437
164,050
26,082
9,858,880
1,580,220
793,329
136,368
237,072
2,693,158
611,414

668,163
27,249
9,986
1,886
919,895
85,700
57,806
12,320
2,701
195,208
40,882

2 433,695
158,360
64,005
6,372
1,637,360
832,656
164,142
4,452
874
826,282
193,S75

3.101.858
185', 609
73.991
8,258
o 557,255
918,356
221,948
16, 772
22,575
1,021,490
234,757

80
13
6
6
143
3
35
22
20
39
20

628,279
13,139
42,101
28,341
1,235,532
111,938
63,147
103,722
354,297
115,857
76,454

1,288

901

25,167,930

2,040,796

6,322,073

8,362,869

387

2,772,807

144
514
1,538

85
332
1,300

1,559,822
8,936,857
18,092,400

89.160
569,486
1,293,928

680,500
3,776,824
5,223.09S

789,6(50
4, 346,310
6,517,021)

59
182
23 «

401,668
5,805.960
'978'175

o
o

TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORY S—Continued.

oo

W A S H I N G T O N - Continued.
Corporations reporting
no net income.

Corporations reporting net income.
Industrial groups.

Public service—professional, amusements, hotels, etc
"F'inPDco banking insurance etc*
Combinations—predominant industry, not ascertai liable
Inactive concerns
*
Total

Total
number
of corporations. Number.
397
li

c 234
' ^o

9,287

Net income.

Income tax.

War-profits
and excessprofits tax.

Total tax.

Number.

Deficit.

273
l,()0ti
117

$1,577,012
5,865,259
2,828; (531

$122,840
430,881
300,975

$243,840
4(11,458
161,486

8366,686
892,339
462,461

124
091
117
2,740

$575,320
3,676,805
961,170
5,973

4,3(19

70,751,208

5,403,332

18,465,981

23,869,313

4,918

19,222,612

Ul
H

a

WEST VIRGINIA.

W

o

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products,liquors, and tobacco..
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products..
Printing and publishing..
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries

81
738

43
544

§201,515
21,OOo,134

S15, 545
1,577, mi

S25, 301
376, 870

$40,846
8,954,831

38
194

$102,885
1,071,230

102
21
4
1
100
6
51
32
98
69
23

83
20
3

1,085,413
437,393
284,852

78, 960
29, 144
28, 982

286, 162
158, 910
1

.365,122
188,054
28,983

38,427

74
6
39
23
78
58
17

1,931,880
195,694
• 212,560
10,490,397
5,368,426
15,493,888
749,187

183, 447

428, 452

16, 043
15, 499
970, 808
346, 542
984, 274
52, 286

51 010
26; 432
1, 788, 844
2 317, 579
6, 976, 810
279, 713

12, 796
5 579
135,395

12
9
20
11
6

17,344
60,037
130, 723
148,690
154,120

Total manufacturing.
Construction
Transportation and other public utilities
Trade
Public servie e—professional, amusements, hotels, etc.

513

401

36,249,690

2, (185, 985

12, 313, 913

591,899
67,053
41,931
2,759,652
2,664,121
7,961,084
331,999
24,999^ 898

19
1
1
1
32

112

703,284

52
197
595
119

41
117
539
80

270,196
695,759
8,902,586
297,895

16, 626
62, 485
682, 127
20, 778

62, 620
32, 766
2, 427, 440
22, 602

79,246
95,251
3,109,567
43,380

11
80
56
39

43,732
238,513
211,476
67,184




Ul
H

173

S
a
o

Finance, banking, insurance, etc
Combinations—predominant industry, not ascertainable
Inactive concerns.
Total

548
97

5 005 605
3,412,866

418,425
263,027

390,756
1,059,287

809,181
1,322,314

2,410

76,642,276

5,742,959

23,711,555

$1,045,043
420,240

$90,748
37,363

504
204

767
144
75
5
238
68
170
46
47
402
168

12,836,951
8,092,229
5,050; 528
493,362
9,404, 565
11,388, 937
1,112,724
2,125, 532
1,067, 459
54,585,978
4,883,521

2,671

2 130

193
667
2,156
400
2, 403
329
1,862

154

10,961

697
144
383
3,519

47
383

149

367,886
204,322
43,636

29,454,514

1,109

3,054,148

$178,271
43,267

$269,019
80,630

101
48

$221,194
419,693

883,139
558,506
403,216
34,260
835,978
733,242
88,946
148, 457
64,668
3,644,591
333,377

4,659,282
3,318,629
1,513,904
197, 855
1,973, 957
5,153, 560
157,069
814, 655
463,189
24,678, 490
1,817, 230

5,542, 421
3.877,135
1,917.120
232,115
2,809, 935
5,886, 802
246, 015
963,112
527, 857
28,323,081
2,150, 607

224
14
51
10
53
19
21
102
36

1,371,289
55, 651
71,874
2,313
357, 488
63, 553
297, 803
115, 929
39,471
863,808
278,860

111.041.786

7,728, 380

44,747, 820

52,476, 200

541.

3,517,839

495
1,825
246
1, 692
215
1

1,722,373
2,158, 824
22 374 862
673, 899
10,405, 474
8,707,309
362

109, 860
189,688
1,586,305
40,154
804, 804
657,102

589, 503
64,399
6,016,694
78^ 558
503,177
2,871, 832

690,363
254, 087
7 602,999
'118,712
1,307,981
3,528, 934

39
172
331
154
711
114
1,861

132,368
335,658
1,006,622
'856,960
2,242,601
785, 219
55,554

6, 889

158,550,172

11,244,404

55,084,521

66,328,925

4,072

9,073,708

WISCONSIN.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco..
Textiles and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries..
Total manufacturing.
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, eic
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable.
Inactive concerns
Total




187
93
991
158
83
78
"65

Tfl

H
Q
W

O
hrj

Q

TABLE 13.—CORPORATION RETURNS—DISTRIBUTION

BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued.
WYOMING.

Industrial groups.

Agriculture and related industries..
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textiles and textile products
Leather and leather products..
Rubber and rubber goods
Lumber and wood products..
Paper and pulp products.:
Prmtin g and publishing
Chemicals and allied substances
Stone, clay, and glass products.
Metal and metal products
All other manufacturing industries.
Total manufacturing
Construction
. .
Transportation and other public utilities
Trade ... .
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry not ascertainable
Inactive concerns
Total
....




Total
number
of corporations.

Corporations reporting
no net income.

Corporations reporting net income.

Number.

Net income.

Income tax.

War-profits
and excessprofits tax.

Total tax.

Number.

57

Deficit.

75

131
39

SI, 458,600
2,255,889

$130,041
178, 840

$220,988
666,891

$351,029
845,731

36

$258,062
654,790

18

11

50,935

2,804

674

3,478

7

7,295

I
w

•
5

5

27,676

2,227

15
2
1
3
1

11
2
1
1

27,475
144,939
4,322
1,776

1,757
8,070
279

a

2,227
540
75,686

2,297
83,756
279

4

18,430

2
1

809
16,988

45

31

257,123

15,137

76,900

92,037

14

43,522

11
49
201
40
169
32
493

8
30
165
26
134
16
1

22,959
90,592
1,150,137
110,065
1,272,775
243,356
377

1,570
6,143
93,216
6,721
106,306
25,864

2,809
155,379
25,311
162,172
730

1,570
8,952
248,595
32,032
268, 478
26,594

3
19
36
14
35
16
492

9,909
250,315
81, 611
28,928
155,716
181,849
3,712

1,303

581

6,861,873

563,838

1,311,180

1,875,018

722

1,668,414

o

o
o
o