Full text of Statistics of Income : 1920
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TREASURY DEPARTMENT UNITED STATES INTERNAL REVENUE STATISTICS OF INCOME FROM RETURNS OF NET INCOME FOR 1920 INCLUDING STATISTICS FROM CAPITAL STOCK TAX RETURNS, 1922 FEDERAL ESTATE TAX RETURNS, 1916-1921 COMPILED UNDER THE DIRECTION OF THE COMMISSIONER OF INTERNAL REVENUE WASHINGTON GOVERNMENT PRINTING OFFICE 1922 ADDITIONAL COPIES OF THIS PUBLICATION MAY BE PROCURED FROM THE SUPERINTENDENT OF DOCUMENTS GOVERNMENT PRINTING OFFICE WASHINGTON, D. C. AT 15 CENTS PER COPY CONTENTS. CHART: Page. Showing by income classes the number of personal income-.tax returns filed for the calendar year ended December 31, 1920 Frontispiece. OFFICIAL TRANSMITTAL RETURNS FILED PERSONAL INCOME-TAX RETURNS 1 1 2 Distribution by States and Territories and by population 2 Text table—Personal returns, by States and Territories, and per capita distribution, calendar year 1920 2-3 Simple and cumulative distribution, by income classes 4 Text table—Simple and cumulative distribution of personal returns, by income classes, calendar year 1920 4-5 Classification by sex and family relationship 5 Text table—Distribution of personal returns, by sex and family relationship, calendar year 1920. 5 Income exempt from normal tax 5 Text table—Net income exempt from and amount subject to normal tax, personal returns, calendar year 1920 5 Service, business, and property as sources of income 6 Text table—Distribution by sources, personal income, calendar year 1920 6 Sources of income and deductions, by income classes 6 Text tablesDistribution by sources of income and deductions, by income classes, calendar year 1920 6-7 Distribution of personal income, by sources and by income classes, showing the proportion from each source expressed in percentages, calendar year 1920 7 Income from business 8 Text table—Income reported from business pursuits, personal returns, calendar year 1920 8 PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS CORPORATION INCOME-TAX RETURNS 8 8 Corporations distributed by industrial groups 9 Text table—Distribution of corporations by industrial groups and into those reporting net income and those reporting no net income, calendar year 1920 9-10 Income and deductions 11 Text tablesDistribution of corporation income by industrial groups and% by nature of deductions, calendar year 1920 * 11-12 Percentage distribution of corporation income and deductions by industrial groups, calendar year 1920 13 Income on Federal obligations not wholly exempt from tax 13 Income wholly exempt from tax 13 Corporation returns distributed by size of net income Text table—Corporation returns distributed by size of net income, calendar year 1920 14 Corporations reporting invested capital 14 Text table—Corporations reporting invested capital distributed by industrial groups, calendar year 1920 15-16 INCOME RETURNS BY STATES 16 Combined personal and corporation income and tax Text table—Personal and corporation income and tax by States and Territories, calendar year 1920 HI 16 17 IV CONTENTS. Page. INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS 18 Text t a b l e s Income from sources within the United States and its possessions Income from sources in foreign countries 18 18 PROGRESS OF INCOME TAXATION 18 Text t a b l e s Personal returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by income classes Personal returns, net income reported for calendar years 1920, 1919, 1918, 1917, and 1916 by income classes J Personal returns, tax yield for calendar years 1920, 1919, 1918, 1917, and 1916, by income classes/ Personal returns, average tax and average rate of tax per individual, calendar years 1920, 1919, 1918, 1917, and 1916, by income classes.. Personal returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by States and Territories Personal returns, net income reported for calendar years 1920, 1919, 1918, 1917, and 1916, by States and Territories Personal returns, tax yield for calendar years 1920, 1919, 1918, 1917, and 1916, by States and Territories Personal returns, income by sources, for calendar years 1920, 1919, 1918, 1917, and 1916 Corporation returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by States and Territories Corporation returns, net income reported for calendar years 1920, 1919, 1918, 1917, and 1916, by States and Territories Corporation returns, tax yield for calendar years 1920, 1919, 1918, 1917, and 1916, by States and Territories SUMMARY OF INCOME AND TAX REPORTED BY YEARS Text t a b l e s Number of personal returns, calendar years 1914-1920, by income classes Returns of net income by years—personal and corporation.. Income tax yield by years—personal, partnership, and corporation.. CAPITAL STOCK TAX RETURNS 18 19 20 21 22 23 24 25 26 27 28 28 29 29 30 30-31 Text t a b l e s Distribution by industrial groups, showing capital stock, fair value, and tax Distribution by industrial groups—Percentage table, showing ratios to total par value Distribution by size of capital stock, fair value, showing capital stock, fair value, and tax Distribution by States and Territories, showing capital stock, fair value, and tax • FEDERAL ESTATE TAX RETURNS 32-33 34-35 36-37 38-39 40 Text t a b l e s Distribution by size of net estate—Returns filed under the revenue acts of 1916, 1916 amended, 1917, and 1918, inclusive , Returns of nonresident decedents, distributed by size of net estate— Returns filed under the revenue acts of 1916, 1916 amended, 1917, and 1918, inclusive 41 42 BASIC TABLES. PERSONAL INCOME TABLES—Nos. 1-7 AND 11: Distribution by States— 1. For the United States Distribution by income classes— 2. For the United States Simple and cumulative distribution by income classes— 3. For the United States Sex and family relationship—Distribution by States— 4. For the United States Sex and family relationship—Distribution by income classes— 5. For the United States 44-45 46-47 48-50 52-53 54-55 CONTENTS. PERSONAL INCOME TABLES—Nos. 1-7 AND 11—Continued. Distribution by sources and by States— 6. For the United States Distribution by sources and by income classes—7. For the United States Distribution by income classes— 11. By States and Territories 56-57 58-59 78-113 CORPORATION INCOME TABLES—Nos. 8-10: Distribution by States— 8. For the United States Distribution by industries— 9. For the United States Distribution by income classes by industrial groups— 10. For the United States 60-61 62-69 70-77 STATISTICS OF INCOME—CALENDAR YEAR 1920. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C, Sept 20, 1922. Hon. A. W. MELLON, Secretary of the Treasury. SIR: I have the honor to transmit the following statistical report of economic data compiled from the returns of individuals, corporations, and partnerships reporting net income for the calendar year ended December 31, 1920. There are also included herein tables prepared from capital stock tax returns, 1922, and Federal estate tax returns, 1916-1921. RETURNS FILED. The number of individuals who filed income-tax returns for the calendar year ended December 31, 1920, was 7,259,944. The aggregate net income reported by these returns was $23,735,629,183, and the tax (normal tax and surtax) amounted to $1,075,053,686. As compared with 1919, the above figures show a growth of 1,927,184 in the number of returns filed and an increase in the total net income reported amounting to $3,876,137,735, but a decrease of $194,576,418 in the total tax. The number of corporation income-tax returns for the calendar year 1920, other than those of personal service corporations, was 345,595. Of these, 203,233 reported net income amounting to $7,902,654,813; income tax, $636,508,292; war-profits and excessprofits tax, $988,726,351; total tax, $1,625,234,643. For the calendar year 1919 the number of corporation returns was 320,198, of which 209,634 reported net income totaling $9,411,418,458 and tax aggregating $2,175,341,578. The aggregate net income and tax reported for each of the years 1917-1920, inclusive, in the returns filed by individuals and corporations are as follows: Year. 1917.. 1918 1919 1920 Net income. $24,382,743,418 24,286,150,604 29,270,909,906 31,638,283,996 Increase or decrease. Income and profits tax. $2,833,938,723 ••-w«i-8i4- 4,286,486,257 4,984,759,302 3,444,971,682 2,367,374,090 2,700,288,329 Increase or decrease. §1,452 547 534 -841,514,575 -744,683,353 2 STATISTICS OF INCOME. PERSONAL INCOME-TAX RETURNS. In the following .table is visualized the distribution of the personal returns by States and Territories, as well as the per capita income and tax, according to the population reported by the Fourteenth Census of the United States, 1920. As relating to the entire population of the United States subject to Federal income tax, the proportion filing returns was 6.85 per cent. The per capita net income reported was $223.87 and the per capita income tax was $10.14. On the basis of returns filed, the average net income reported for 1920 was $3,269.40, the average amount of tax $148.08 and the average tax rate 4.53 per cent. Personal returns, by States and Territories, and-percapita distribution, calendar year 1920. Returns. States and Territories. Population, census 1920. 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 Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Total Per cent of total. Net income. Amount. Tax. Per cent of total. 2,348,174 54,899 334,162 1,752,204 3,420,861 939,629 1,380,631 223,003 437,571 968,470 2,895,832 255,912 431,866 6,485,280 2,930,390 2,404,021 1,769,257 2,416,630 1,798,509 768,014 1,449,661 3,852,356 3,668,412 2,387,125 1,790,618 3,404,055. 548,889 1,296,372 77,407 443,083 3,155,900 360,350 10,385,227 2,559,123 646,872 5,759,394 2,028,283 783,389 8,720,017 604,397 1,683,724 636,547 2,337,885 4,663,228 449,396 352,428 2,309,187 1,356,621 1,463,701 2,632,067 194,402 52,984 9,899 24,812 38,113 396,973 74,198 148,195 18,937 69,730 42,210 73,325 13,715 25,755 542,467 189,587 183,398 99,255 78,258 69,340 47,717 148,000 401,770 305,075 154,118 28,022 162,199 45,557 97,729 10,381 35,9S3 296,989 13,656 1,047,634 47,342 24,209 447,998 81,785 67,640 672,746 53,128 33,044 34,670 65,054 224,617 30,510 19,205 92,576 148,067 96,326 150,452 24,594 0.73 .14 .34 .53 5.47 1.02 2.04 .26 .96 .58 1.01 .19 .35 7.47 2.61 2.53 1.37 1.08 .96 .66 2.04 5.53 4.20 2.12 .39 2.23 .63 1.35 .14 .50 4.08 .19 14.42 .65 .33 6.17 1.13 .93 9.27 .73 .46 .48 .90 3.09 .42 .26 1.28 2.04 1.33 2.07 .34 $156,604,933 19,400,775 67,280,486 118,060,710 1,329,006,594 219,277,184 451,757,702 55,633,321 208,388,174 141,105,124 228,619,716 55,572,896 67,391,639 1,836,956,942 556,061,991 631,560,789 306,413,429 243,879,230 237,109,145 143,455,545 482,195,448 1,368,406,648 895,679,238 453,212,241 83,954,352 548,130,178 109,348,194 306,362,706 25,337,934 100,431,539 977,853,627 36,923,120 4,030,623,696 163,799,837 66,188,434 1,407,388,003 295,790,791 193,652,281 2,212,178,029 180,303,990 109,246,657 103,578,036 212,600,105 720,720,162 82,278,389 59,303,302 273,235,229 375,979,893 287,729,460 436,436,810 63,244,529 0.66 .08 .28 .50 5.60 .92 1.90 .23 .88 .59 .96 .23 .28 7.74 2.34 2.66 1.29 1.03 1.00 .60 2.03 5.76 3.77 1.91 .35 2.31 .46 1.29 .11 .42 4.12 .16 16.99 106,021,431 7,259,944 100.00 23,735,629,183 Amount. Per cent of total. 5.94 1.25 .82 9.32 .76 .46 .44 .90 3.04 .35 .25 1.15 1.58 1.21 1.84 .27 $4,482,805 248,605 1,325,905 3,268,450 50,447,505 6,766,900 15,774,598 2,122,025 8,536,632 5,242,705 7,697,693 4,075,539 1,086,614 85,409,203 15,780,124 18,776,990 8,351,303 7,292,098 9,626,591 4,892,419 21,189,233 69,368,994 40,493,261 15,169,869 2,495,207 21,877,701 2,033,190 8,363,305 390,077 2,720,793 43,275,477 612,573 286,607,280 9,620,675 1,105,801 56,285,168 13,548,211 6,649,011 118,750,989 11,685,163 3,236,875 2,228,187 7,565,009 25,400,849 1,506,781 2,259,129 7,404,201 9,094,764 8,517,268 13,232,531 1,161,320 0.42 .02 .12 .30 4.69 .63 1.47 .20 .79 .49 .72 .38 .10 7.93 1.47 1.75 .78 .68 .90 .46 1.97 6.45 3.77 1.41 .23 2.03 .19 .78 .04 .25 4.03 .06 26.65 .89 .10 5.24 1.2(> .62 11.05 1.09 .30 .21 .70 2.36 .14 .21 .69 .85 .79 1.23 .11 100.00 1,075,053,686 100.00 STATISTICS OF INCOME. 3 Personal returns, by States and Territories, and per capita distribution, calendar year 1920— Continued. 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 Per cent Per capita of popu- Average Average lation net income ofamount income tax per net filing per return. return. reported. returns. 2.26 18.03 7.43 2.18 11.58 7.90 10.73 8.49 15.94 4.36 2.53 5.36 5.96 8.36 6.47 7.63 5.61 3.24 3.86 6.21 10.21 10.43 8.32 6.46 1.56 4.76 8.30 7.54 13.41 8.12 9.41 3.79 10.09 1.85 3.74 7.78 4.03 8.63 7.71 8.79 1.96 5.45 2.78 4.82 6.79 5.45 4.01 10.91 6.58 5.72 12.65 $2,955.70 1,959.87 2,711.61 3,097.65 3,347.85 2,955.30 3,048.27 2,937.81 2,988.50 3,342.93 3,117.90 4,051.98 2,616.64 3,386.30 2,933.02 3,443.66 3,087.13 3,116.35 3,419.51 3,006.38 3,258.08 3,405.95 2,935.93 2,940.68 2,996.01 3,379.37 2,400.25 3,134.82 2,440.79 2,791.08 3,292.56 2,703.80 3,847.34 3,459.93 2,734.04 3,141.51 3,616.69 2,862.98 3,288.28 3,393.77 3,306.09 2,987.54 3,268.06 3,208.66 2,696.77 3,087.91 2,951.47 2,539.26 2,987.04 2,900.84 2,571.54 6.85 3,209.40 $84.61 25.11 53.44 85.76 127.08 91.20 106.44 112.06 122.42 124.21 104.98 297.16 42.19 157.45 83.23 Per capita income tax. 102.38 84.14 93.18 138.83 102.53 143.17 172.65 132.73 98.43 89.04 134.88 44.63 85.58 37.58 75.61 145.71 44.86 273.57 203.22 45.68 125.64 165.66 98.30 176.52 219.94 97.96 64.27 116.29 113.09 49.39 117.63 79.98 61.42 88.42 87.95 47.22 $66.69 353.39 201.34 67.37 387.82 233.37 327.18 249.47 476.23 145.70 78.95 217.16 156.05 283.25 189.76 262.71 173.19 100.91 131.83 186.79 332.62 355.21 244.16 189.86 46.89 161.02 199.22 236.32 327.33 226.67 309.85 102.46 388.11 64.01 102.32 244.36 145.83 247.20 253.69 298.32 64.88 162.72 90.94 154.55 183.09 168.27 118.33 277.14 196.58 165.82 325.33 $1.91 4.53 3.97 1.87 14.72 7.20 11.43 9.52 19.51 5.41 2.66 15.93 2.52 13.17 5.38 7.81 4.72 3.02 5.35 6.37 14.62 18.01 11.04 6.35 1.39 6.43 3.70 6.45 5.04 6.14 13.71 1.70 27.60 3.76 1.71 9.77 6.68 8.49 13.62 19.33 1.92 3.50 3.24 5.45 3.35 6.41 3.21 6.70 5.82 5.03 5.97 148.08 223.87 10.14 4 STATISTICS OF INCOME. SIMPLE AND CUMULATIVE DISTRIBUTION, BY INCOME CLASSES (PERSONAL R E T U R N S ) . The distribution of personal returns by income classes is exhibited in the following table, which shows the number of returns filed, the amount of net income, and the tax yield, also cumulative totals and relative percentages. Simple and cumulative distribution of personal returns by income classes, calendar year 1920. Returns. Simple distribution. Cumulative distribution. Income classes. Number in each class. $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 Per cent of total. 2,671,950 36.80 2,569,316 35.39 1,337,116 18.42 455,442 6.27 171,830 2.37 38,548 .53 12,093 .17 2,191 .03 1,063 .014 239 .003 123 .002 33 .001 Over the class below. Under the class above. 7,259,944 4,587,994 2,018,678 681,562 226,120 54,290 15,742 3,649 1,458 395 156 33 Cumulative percentages. Over Under the the class class below. above. 2,671,950 100.00 5,241,266 63.20 6,578,382 27. 81 7,033,824 9.39 7,205,654 3.12 .75 7,244,202 .22 7,256,295 .05 7,258,486 .02 7,259,549 .006 7,259,788 .003 7,259,911 .001 7,259,944 36.80 72.19 90.61 96.88 99.25 99.78 99.95 99.98 99.994 99.997 99.999 100.00 7,259,944 100.00 Net income. Simple distribution. Cumulative distribution. Income classes. Amount in each class. $1 000 to $2 000 $2 000 to $3,000 $3,000 to $5,000 $5/100 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 $4,050,066,618 6,184,543,368 5,039,607,239 3,068,330,963 2,547,904,786 1,307,785,113 810,386,333 265,511,505 215,138,673 89,313,552 79,962,894 77,078,139 23,735,629,183 Per cent of total. Over the class below. 17.06 $23,735,629,183 26.06 19,685,562,565 21.23 13,501,019,197 12.93 8,461,411,958 10.73 5,393,080,995 5.51 2,845,176,209 3.41 1,537,391,096 1.12 727,004,763 .91 461,493,258 .38 246,354,585 .34 157,041,033 .32 77,078,139 100.00 Under the class above. $4,050,066,618 10,234,609,986 15,274,217,225 18,342,548,188 20,S90,452,974 22,198,238,087 23,008,624,420 23,274,135,925 23,489,274,598 23,578,588,150 23,658,551,044 23,735,629,183 Cumulative percentages. Over Under the the class class below. above. 100.00 82.94 56. 88 35.65 22.72 11.99 6.48 3.07 1.95 1.04 .66 .32 17.06 43.12 64.35 77.2« 88.01 93.52 96.93 98. 05 98. 96 99.34 99. 68 100.00 STATISTICS OF INCOME. 5 Simple and cumulative distribution of personal returns by income classes, calendar year 1920—Continued. Tax (normal tax and surtax). Simple distribution. Cumulative distribution. Income classes. Per cent of total. Over the class below. $36,859,732 45,507,821 83,496,116 97,886,033 172,259,321 154,265,276 163,717,719 86,587,694 92,604,423 47,043,461 45,641,005 49,185,085 3.43 4.23 7.77 9.11 16.02 14.35 15.23 8.05 8.61 4.38 4.25 4.57 $1,075,053,686 1,038,193,954 992,686,133 909, 190,017 811,303,984 639,044,663 484,779,387 321,061,668 231,473,974 141, 869,551 94, 826,090 49, 185,085 1,075,053,686 100. 00 Amount in each class. $1,000 to $2,000 $2,000 to $3,000 $3,000 t o $5,000 $5,000 to $10,000 $10,000 t o $25,000.... $25,000 t o $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 o v e r . . Total CLASSIFICATION BY SEX AND FAMILY RETURNS). 859,732 367,553 863,669 749,702 009,023 274,299 992,018 579,712 184,135 227,596 868,601 053,686 RELATIONSHIP (PERSONAL The following table shows the distribution of the personal returns according to family relationship: Distribution of personal returns, by sex and family relationship, 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 Heads oi families, men Heads of families, women. ... All other, men All other, women Community property income Total 3,775,261 77,558 474, 574 132,181 2,256,565 503,690 40,115 7,259,944 calendar year 1920* Net income. Returns. Percent. Amount. Percent. 52.02 $14,988,746,394 1.06 534,840,405 6.53 1,384,463,654 388 364 530 1.82 31.09 4,886,603,493 6.94 1,264,955,727 .54 287,654,980 100.00 63.15 2.25 5.83 1.64 20.59 5.33 1.21 100.00 23,735,629,183 INCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS). The amount of net income free from normal tax on account of personal exemptions, dividends, and interest on Government obligations not wholly exempt from tax, is shown in the following table: Net income exempt from and amount subject to normal tax, personal returns, calendar year 1920. Status of income. Net income exempt from normal tax: Personal exemptions Dividends Interest on Government obligations not wholly exempt from tax Total Net income subject to normal tax Total net income Amount. Per cent of total net income. $12,834,684,529 2,735,845,795 61,549,572 54.07 11.52 .26 15,632,079,896 8,103,549,287 65.85 34.15 23,735,629,183 100.00 STATISTICS OF INCOME. SERVICE, BUSINESS, AND PROPERTY AS SOURCES OF INCOME ^PERSONAL RETURNS). In the table immediately following is shown the distribution of the net income reported according to its origin, that is, whether from personal service or from property. Distribution by sources, personal income, calendar year 1920. Per cent of total income. Source of income. Amount. Personal service: Salaries, wages, commissions, bonuses, directors' fees, etc Business, trade, commerce, partnerships, farming, and profits from incidental sales of real estate, stocks, bonds, and other property $15,270,373,354 57.21 5,927,327,538 22.21 21,197,700,892 79.42 1,047,423,738 1,709,299,428 2,735,845,795 3.92 6.41 10.25 Total. • Property: Rents and royalties Interest on bonds, notes, etc.. Dividends . Total Total income General deductions Net income 5,492,568,961 20.58 26,690,269,853 2,954,640,670 100.00 11.07 23,735,629,183 88.93 SOURCES OF INCOME AND DEDUCTIONS BY INCOME CLASSES (PERSONAL RETURNS). The distribution of income from service and business and from property, as well as the total deductions in each income class, are shown in the following table. This table also shows the proportion of the total income reported from each source, as well as the per cent of general deductions and net income to total income for each income class. Distribution by sources of income and deductions, by income Income classes. $1,000 to $2,000 $2,000 to $3,000 $3,000 to $5,000 $5,000 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 Total - -. :, calendar year 1920 Income from personal service and business. Per cent of total income in each class. $3,887,405,835 5,944,266,189 4,714,551,358 2,778,125,619 1,664,528,740 1,076,215,589 420,033,836 218,189,317 129,250,438 155,356,196 55,659,736 34,808,134 26,378,024 45,506,804 28,293,546 10,640,587 153,733 8,337,211 90.88 91.04 85.59 76.84 67.57 58.88 52.51 49.76 48.80 44.70 42.21 37.33 42.34 36.64 27.77 39.29 1.68 12.14 $390,235,085 584,861,867 793,388,051 837,118,137 798,909,472 751,427,651 379,835,540 220,308,681 135,595,225 192,218,746 76,206,299 58,447,840 35,924,459 78,688,042 73,587,362 16,443,204 8,998,138 60,375,162 9.12 8.96 14.41 23.16 32.43 41.12 47.49 50.24 51.20 55-30 57.79 62.67 57.66 63.36 72.23 60.71 98.32 87.86 21,197,700,892 79.42 5,492,568,961 20.58 Income from property. Per cent of total income in each class. STATISTICS OF INCOME. Distribution , calendar year 1920— by sources of income and deductions, by income Continued. Income classes. $1,000 to $2,000 $2,000 to $3,000 $3,000 to $5,000 $5, 000 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.... Total Total income. Per cent of total income in each class. General deductions. I Total net income. Per cent of total income in each class. 277,640,920 529,128,056 507,939,409 ,615,243,756 ,463,438,212 827,643,240 799,869,376 438,497,998 264,845,663 347,574,942 131,866,035 93,255,974 62.302,483 124,194,846 101,880,908 27,083,791 9,151,871 68,712,373 $227,574,302 344,584,688 468,332,170 546,912,793 444,746,089 358,830,376 170,250,636 96,966,689 57,424,467 82,063,437 30,899,755 24,948,833 16,437,231 34,881,294 21,918,014 5,095,149 4,064,277 18,710,470 5.32 5.28 8.50 15.13 18.05 19.63 21.28 22.11 21.68 23.61 23.43 26.75 26.38 28.09 21.51 18.81 44.41 27.23 $4,050,066,618 6,184,543,368 5,039,607,239 3,068,330,963 2,018,692,123 1,468,812,864 629,618,740 341,531,309 207,421,196 265,511,505 100,966,280 68,307,141 45,865,252 89,313,552 79,962,894 21,988,642 5,087,594 50,001,903 94.68 94.72 91.50 84.87 81.95 80.37 78.72 77.89 78.32 76.39 76.57 73.25 73.62 71.91 78.49 81.19 55.59 72.77 26,690,269,853 2,954,640,670 11.07 23,735,629,183 88.93 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 proportion from each source expressed in percentages, calendar year 1920. Profits from Interest sales of Rents Partand real Divi- investand Total nership estate, dends. ment income. profits. stocks, royalties. income. and bonds. Income classes. $1,000 to $2,000 $2,000 to $3,000 $3,000 to $5,000 $5,000 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 Total.. 82.06 78.18 59.71 41.34 35.58 30.16 24. 58 21.41 18.72 15.04 13.13 10.23 10.38 8.25 5.54 10.22 .50 1.22 0.96 1.39 4.80 7.89 7.12 4.89 3.67 3.21 2.76 2.37 2.34 2.49 .81 2.25 1.56 2.41 5.68 6.37 3.23 3.22 4.49 5.09 4.36 4.06 3.83 3.44 3.46 3.73 4.02 2.11 4.46 2.34 3.81 .37 .44 3.06 1.27 1.49 4.00 10.65 19.39 27.67 33.70 36.74 37.74 41.19 42.18 50.21 43.79 49.32 55.26 54.64 87.29 75.48 4.62 4.24 5.92 7.43 8.68 9.39 9.95 10.06 10.00 10.38 11.59 10.36 9.40 11.70 13.15 5.71 10.58 9.32 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 3.93 10. 25 6.40 100.00 STATISTICS OF INCOME. INCOME FROM BUSINESS (PERSONAL RETURNS). The income reported by individuals as having been derived from business, other than from partnerships or personal service corporations, is shown according to industrial divisions in the following table. These data represent only such amounts reported by individuals as were derived from business operations conducted as sole proprietors and do not necessarily indicate the principal occupations of, or the total income reported by, the persons making the returns. Income reported from business pursuits, personal returns, calendar year 1920. Industrial groups. Number of businesses Percent. reported. Net income. Per cent. 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... 271,805 5,276 28.19 .55 12,05G 10,937 4,420 1.25 1.13 .46 .08 .35 .03 .83 .08 .27 .89 Total manufacturing. Construction Transportation and other public utilities. Trade. 60,729 6.30 261,900,552 8.17 32,618 18,978 223,931 269,045 45,082 3.38 1.97 23. 23 27.91 4.67 117,316,807 58,355,144 840,755,663 952,773,878 182,417,786 3.66 1.82 26.23 29.72 5.69 Public service—professional, amusements, hotels, etc... Finance, banking, insurance, etc Special cases—business not sufficiently denned to be classed with any other division Grand total. 785 3,330 268 8,017 813 2,566 8,574 8,963 $637,425,239 36,849,969 45,699,342 49, 503,274 14,238,415 1, 793,299 21,108,509 3,158,938 32,828, 875 8,102,049 12,173,942 39,140,709 34,155, 200 19.89 1.15 1.43 1.54 .44 .06 .66 .10 1.02 .25 .38 1.22 1.07 36,659 3.80 117,760,349 3.67 964,123 100.00 3,205,555,387 100.00 PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS. The revenue act of 1918 prescribes that neither the returns filed by partnerships nor personal service corporations be taxable, but that such income shall be reported for taxation in the returns of net income of the individual members or stockholders, according to their distributive shares, whether distributed or not. The number of returns of net income for 1920 filed by these two forms of association was: Partnerships 240, 767 Personal service corporations Total 5, 542 246, 309 CORPORATION INCOME-TAX RETURNS. The table immediately following shows 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 should be approximately twice as much as shown. This is due to railroad and other utility corporations, to a great 9 STATISTICS OF INCOME. 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 have required. Distribution of corporations by industrial groups and into those reporting net income and those reporting no net income, calendar year 1920. 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, 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—predomi n a n t industry not ascertainable... Concerns in liquidation Inactive concerns Total Total number of corporations reporting. 9,186 17,534 Number. 3,874 6,933 Per cent reporting Gross income. net income. Total deductions. $512,985,173 5,393,745,025 $441,504,897 4,691,671,237 $71,480,276 702,073,788 42.17 39.54 Net income. 13,718 7,551 55.04 8,521,903,861 8,117,056,810 404,847,051 10,121 5,545 54.79 5,653,479,386 5,194,866,486 458,612,900 2,162 671 1,230 279 56.89 41.58 1,097,415,353 797,343,410 1,036,387,164 770,665,434 61,028,189 26,677,976 7,265 1,693 8,088 5,300 1,349 6,393 72.95 79.68 79.04 2,957,637,528 1,733,604,737 1,588,305,025 2,636,367,949 1,491,988,422 1,425,145,039 321,269,579 241,616,315 163,159,986 5,826 3,047 52.30 4,538,095,276 4,096,725,616 441,369,660 3,662 15,131 2,661 10,135 72.67 66.98 1,239,629,895 13,479,348,379 1,088,456,768 12,067,700,896 151,173,127 1,411,647,483 9,834 5,935 60.35 3,610,555,042 3,175,532,979 435,022,063 78,171 49,425 63.23 45,217,317,892 41,100,893,563 4,116,424,329 1,875,949,811 1,762,397,799 113,552,012 7,775,205,644 1 6,946,074,717 23,915,646,093 23,004,472,763 829,130,927 911,173,330 9,960 7,010 70.38 20,599 12,922 78,885 52,278 62.73 66.27 17,490 11,914 78,902 3,108 6,293 25,467 55,484 1,436 1,926 31 345,595 203,233 1 68.12 1,656,790,349 1,511,299,487 145,490,862 70.32 6,721,199,029 5,787,894,910 933,304,119 46.20 30.61 .12 665,011,090 89,703,966 670,632 598,108,176 76,698,736 553,606 66,902,914 13,005,230 117,026 58.81 93, 824,224,704 85,921,569,891 7,902,654,813 10 STATISTICS OF INCOME. Distribution of corporations by industrial groups and into those reporting net income and those reporting no net income, calendar year 1920—Continued. Corporations reporting net income. Industrial groups. War profits Income tax. and excess profits tax. Total tax. Percentage distribution of total tax. Per cent of total tax to net income. 1.06 10.74 24.02 24.87 5.57 7.49 .91 .23 4.86 4.45 2.60 6.04 2.30 18.08 5.61 22.36 26.55 24.27 14.05 54.58 29.92 25.89 22.24 24.71 20.82 20.96 58.14 22.96 2.04 6.07 11.86 29.22 11.89 21.14 1.94 7.32 21.68 12.75 .14 16.84 17.45 6.65 100.00 20.57 Agriculture and related industries $5,429,261 $11,741,003 $17,170,264 Mining and quarrying 174,595,972 56,799,565 117,796,407 Manufacturing: Food products, liquors, and tobacco... 32,502,470 58,035,231 90,537,701 35,582,465 86,187,060 Textile and textile products 121,769,525 9,990,529 4,820,842 Leather and leather products 14,811,371 1,429,688 2,318,784 Rubber and rubber goods 3,748,472 25,610,553 53,349,406 Lumber and wood products 78,959,959 18,475,468 53,826,538 Paper, pulp, and products 72,302,006 13,226,362 29,023,282 Printing and publishing 42,249,644 37,833,303 60,330,073 Chemicals and allied substances 98,163,376 12,529,491 24,830,133 Stone, clay, and glass products 37,359,624 116,162,559 177,695,235 293,857,794 Metal and metal products 37,044,148 54,156,953 91,201,101 All other manufacturing industries Total manufacturing 336,106,445 608,854,128 944,960,573 33,179,762 Construction 7,518,795 25,660,967 98,623,106 Transportation and other public utilities.. 75,846,486 22.776,620 69,744,375 122,868,545 Trade 192,612,920 Public service—professional, amusements, 10,833,038 20,714,498 31,547,536 hotels, etc 67,425,777 51,575,829 Finance, banking, insurance, etc 119,001,606 Combinations—predominant industry not 5,303,562 5,962,591 ascertainable 11,266,153 1,433,220 835,752 Concerns in liquidation 2,268,972 1,572 6,207 7,779 Inactive concerns Total 636,508,292 988,726,351 1,625,234,643 00+ 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, 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 industry not ascertainable Concerns m liquidation Inactive concerns Total 1 Number. Per cent reporting no Gross income. net income. Deficit. 5,312 10,601 57.83 60.46 $212,064,745 757,475,371 $278,204,425 933,980,447 $66,139,680 176,505,076 6,167 4,576 932 392 1,965 344 1,695 2,779 1,001 4,996 3,899 44.96 45.21 43.11 58.42 27.05 20.32 20.96 47.70 27. 33 33.02 39.65 3,763, 179,920 2,551, 934,930 796, 320,084 240. 973,489 354, 398,551 65, 775,624 172, 759,382 1,027, 030,830 76, 509,884 1,624, 781,989 758, 250,931 3,947, 075,364 2,718, 581,320 900, 242,027 272, 548,568 381, 567,646 69, 810,385 186: 468,840 1,123: 470,086 84: 797,071 1,761 539,062 8i9: 961,205 183,895,444 166,646,390 103,921,943 31,575,079 27,169,095 4,034,761 13,709,458 96,439,756 8,287,187 136,757,073 61,710,274 28,746 36.77 11,431,915,114 12,266,061,574 834,146, 160 2,950 29.62 361,704,293 389,913,684 28,209,391 7,677 26,607 37.27 33.73 1,528,081,506 7,936,952,419 150,505,207 339,482,009 5,576 23,418 31.88 29.68 295,783,511 1,668,375,486 324,982,879 1,962,311,682 29,199,368 293,936,196 1,672 4,367 25,436 53.80 69.39 99.88 467,950,836 210,190,165 831,315 502,477,920 282,761,256 5,033,497 34,527,084 72,571,091 4,202,182 142,362 41.19 24,381,337,545 26,410,761,289 2,029,423,744 1 1,377,576,299 7,597,470,410 Gross income and total deductions incomplete (see text, p. 8.) Total deductions. 1 11 STATISTICS OF INCOME. INCOME AND DEDUCTIONS (CORPORATION RETURNS). The division of corporation income according to the nature of deductions is given in the succeeding table, which shows by industrial groups the aggregate income reported by all corporations, as well as the aggregate deductions under the various headings. Distribution of corporation income, by industrial groups and by nature of deductions, calendar year 1920. 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 manufacturm ing 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 Concerns in liquidation Inactive concerns Total. 1 Total number of 9,186 17, 534 Total gross income. Cost of goods. $375,188, 436 $725,049,918 6,151, 220, 396 3, 090, 907, 336 Interest paid. Domestic tax. $21,117,431 86, 740, 852 $26,690, 450 94, 898, 816 $16,562,109 86,659,076 9, 838,242, 761 116,932,154 157, 474,228 81, 364,046 10,121 8,205, 414,316 6,491, 778,317 165, 572,272 80,004,050 50,268, 609 2,162 1, 893, 735, 437 1,610,054,938 37,428,583 28,638, 559 10, 446,918 813,002,263 9,390,001 16,904, 478 6,278, 538 3,312,036,079 2, 288,176, 063 82, 749,447 39,806,322 32,628,783 12,689, 855 13,718 12,285,083,781 671 7,265 1, 038,316,899 1,693 1, 799, 380,361 1, 234,124, 575 34,609,373 15, 043,715 8,088 1, 761,064, 407 796,740,262 81, 985, 225 11,963,161 12, 506, 807 5,826 5,565,125,606 3,951, 464,900 69, 757, 426 56, 816,619 36,356,194 3,662 1, 316,139,779 834, 931,187 35,043,940 10, 912,414 15,131 15,104,130,368 368 10, 513, 239, 800 245,970,242 162, 741, 650 8, 005, 417 147,368,163 4,368, 805, 973 2, 747, 403, 330 117, 590, 735 52, 939,915 41, 252, 086 78,171 56, 649,233, 006 41,119,158, 396 997, 029, 398 633, 245, 111 19,165, 416 2, 237, 654,104 1, 407, 779, 164 84, 091, 559 24,173, 277 9, 896, 983 20, 599 i 9,152,781, 943 1,051,986,809 78, 885 31, 513,116, 503 25,688, 400, i 91, 516,985 667, 223,601 701,604,036 244,656,242 250, 874, 830 115,200, 749 9,834 9, 960 17,490 1,952,573, 860 78,902 8, 389, 574,515 1, 495,308, 305 3,10! 6,293 25, 467 1,132,961,926 299, 894,131 1, 501, 947 593,019,603 537,763, 725 205, 465, 831 511,175 95,487,050 1 26,193,662 28,482,668 364,899,903 i, 025,568, 584 227,114,915 19,573,605 9,256, 702 69, 676 47, 721,198 10, 424, 328 94, 230 18, 800, 221 5,633, 835 41, 397 345, 595 118,205,562,249 75,565,488,929 2,437,006, 762 2,835,269, 934 1,198, 432,199 Gross income and total deductions incomplete (see text page S 5375°—22 2 Compensation of officers. 12 STATISTICS OF INCOME. Distribution of corporation income, by industrial groups and by nature of deductions, calendar year 1920—Continued. Industrial groups. Exhaustion, amortization, and depletion. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products... L e at h e r and leather products Rubber and rubber goods L u m b e r and wood products. Paper, pulp, and products P r i n t i n g and publishing Chemicals and allied substances. Stone, clay, and glass products.. Metal and metal products All other manufacturing industries $29, 936, 467 $250, 214, 429 574,648, 948 j 1,691,796,656 Net income before deducting tax. Total deductions. Income tax, Net income war profits, after deand excess ducting profits tax. tax. $719, 709, 322 $5, 340,596 $17,170, 264 2 $11,829,668 5,625,651,684. 525,568, 712 174, 595,972 350, 972, 740 147,915,396) 1,722,203, 589 12,064,132,174 106,531,553 1,019,293,005 220,951,607 7,913,447, 806 90, 537, 701 130, 413,906 291,966, 510 121,769, 525 170,196,985 2 14, 811,371 2 57, 705,125 14, 101, 547 235, 958, 646 1,936,629,191 12, 474, 950 185,163,772 1,043,214,002 109,212,616 465,362,364 r 3, 017,935, 59, 294,100, 484 78,959, 41, 461, 250 223, 870,039 1, 561, 798, 80/ 237, 581, 554 72,302, 003 165, 279,548 34,724, 236 673,694,188 1, 611, 613, 879 149,450, 528 42,249,644 165,273,794 940,526,769 5,220,195, 702 344,929,904 98,163, 376 246,766,528 41, 515,156 242, 815,72," 1,173, 253,839 142,885,940 42, 893,754 2 4,897,103 385, 748, 084 2,374,172,039 13,829,239, 958 1, 274, 890, 410 95, 549, 878 Total manufacturing 1,154, 508, 440 Construction 46,113, 271 Transportation and other public utili336,794,040 ties 144, 427,137 Trade Public service—Professional, amusements, hotels, etc... 58, 472, 725 Finance, banking, in133, 470,951 surance, etc Combinations— Predominant industry not ascertain able.. 29,665, 570 Concerns in liquidation 5, 870, 874 206, 239 Inactive concerns Total. Miscellaneous expense. 940,758, 240 3,995, 494,184 373,311,789 9,023, 848,376 53, 366,955,137 3,282,277, 869 580, 257,229 2,152,311,483 85,342,621 i 6,041,379,523 i 8,474,156,223 4,081, 517, 304 30,941, 425,182 (.78,625,72f £.71, 691, 321 2 3,748, 472 ( 37,359,624 8,645, 575 215,140,525 107,200,884 105,526,316 293, 857, 794 981, 032,616 91,201,101 282,110,688 944,980, 5732, 337,317,296 33,179, 762 98,623,106 192,612,920 52,162, 859 580,002,614 379,078,40^ 1,034,626,65' 1, 836,282,366 116, 291, 494 31,547, 536 84,743,958 4,503, 843,92' 7,750,206, 592 639,367,923 119, 001,606 520, 366,317 32, 375, 830 11, 266,153 59, 565, 861 2 4, 085,156 2,268, 972 7,779 447,061, 777 1,100, 586,096 122, 808, 422 4,664, 386 359, 459, 992 5, 587,103 2 21,109,677 2 61, 834,833 2 4,092,935 2, 514,114, 673 27, 782,018,683 112,332,331,180 5, 873,231,069 1,625,234,643 4,247,996, 426 1 Gross income and total deductions incomplete (see text page 8 2 Minus. In the table immediately following, the division of the corporation income, according to the nature of deductions; is expressed in percentages. 13 STATISTICS OF INCOME. Percentage distribution of corporation income and deductions by industrial groups, calendar year 1920. Industrial groups. Agriculture and related industries. Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products... Leather and leather products.. Hubber 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 industry not ascertainable Concerns in liquidation Inactive concerns Total. 1 Minus. 2 Not given, due to incomplete data. INCOME OF FEDERAL OBLIGATIONS NOT WHOLLY EXEMPT FROM TAX (CORPORATION RETURNS). Interest on obligations of the United States and war finance corporation bonds, not wholly exempt from tax, and included in gross income, amounted to $263,099,797. INCOME WHOLLY EXEMPT FROM TAX (CORPORATION RETURNS). In addition to the income of corporations, as shown in the preceding tables, there was likewise reported the following income wholly exempt from tax: Dividends on stock of domestic corporations and from foreign corporations, taxable by the United States on their net incomes, and dividends on stock of personal service corporations out of earnings upon which a Federal income tax has been imposed $53], 386, 531 Interest on obligations of the United States and its possessions, States, Territories, and political subdivisions thereof, and interest on farmloan bonds issued under the Federal farm loan a c t . . . . 219, 976, 693 Total... .... 751,363,224 14 STATISTICS OF INCOME. CORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOME. The following table exhibits the distribution of corporation returns by income classes based on net incomes, the returns being taken in their entirety for the United States. For the income class distribution by industrial groups, see Table 10. Corporation returns distributed by size of net income, calendar year 1920. Income classes. Number. 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 75,905 46,868 27,615 35,994 7,092 5,497 2,124 1,142 836 160 Income tax. $65, 835,628 151, 338.556 194, 776,140 786, 538,508 496, 550,045 851, 989,198 737, 217,126 788, 372,009 1,626, 705,255 2,203, 332,348 $5,901,149 13,129,878 62,810,796 40,383,346 68,486,593 59,163,684 63,754,168 136,151,514 186,727,164 203,233 7,902,654,813 142,362 12,029,423,744 Total Reporting no net income. Grand total.. 345,595 War profits and excess profits tax. Income classes. Reporting net income: $2,000 to $5,000 $5,0o0 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. Net income. 2 $975,992 6,360,359 73,842,355 69,493,929 133,565,228 120,135,212 130,026,994 222,801,432 231,524,850 5,873,231,069 Total tax. 636,508,292 636,508,292 cent • Average Per of total amount tax to net of tax. income. $6,877,141 $147 19,490,237 705 136,653,151 3,797 109,877,275 15,493 202,051,821 36,757 179,298,896 84, 416 193,781,162 169,686 358,952,946 429,370 418,252,014 2,614,075 988,726,351 1,625,234,643 988,726,351 1,625,234,643 212,764 4.54 10.01 17.37 22.13 23. 72 24.32 24.58 22.07 18.98 2 20.74 Average for returns reporting net incone of $2,000 and over. CORPORATIONS REPORTING INVESTED CAPITAL. The size of invested capital in its relationship to net income and tax reported is shown in the following table: 15 STATISTICS OF INCOME. Corporations reporting invested capital distributed by industrial groups, calendar year 1920. Industrial groups. Agriculture and related industries... Mining and quarrying: Coal mining Metal mining Gas and oil All other mining and quarrying. Total 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: Steam railroads Electric railroads Ocean lines, transoceanic and coastal...... AH other transportation ..... Electric light and power companies Gas companies Telephone and telegraph companies All other public utilities Total transportation and other public utilities Trade Public service—Professional, amusements, hotels, etc Finance, banking, insurance, etc.: National banks State banks All other banking Life insurance, stock, and mutual companies Accident, fire, and marine, stock and mutual companies All other insurance companies Total finance, banking, insurance, etc Combinations, predominant industry not ascertainable Concerns in liquidation Inactive concerns. Total reporting invested capital. Numboi. I nvc sled capital. Net income. Income tax. 3, 107 ^007,024,791 $70,901,113 $5,416,017 2,S97 357 1,353,990,610 71 \ 971, .593 1,001, 112,244 1,133,103, X53 352,583,764 34,682.972 204,718,193 106,306,293 26,001,694 2, 930,021 17,826,140 9,743,490 6, HO , 1, sC7,1>7,100 098,291,222 56,501,315 402,424,046 457,731,417 60, 808,241 26,642,869 320, 836,497 241,449,961 160,980,890 440,992,961 148,765,735 1,309,201,134 428,980,969 32,342,343 35,493,256 4, 818,184 2,316,609 25,589, 928 18,473,229 13,121,743 37/821,908 12,303, 763 115,992,150 36,198,524 2,011 9, si)") 5 .M9 3, )20,s51,594 2, V5,300,970 412,631,382 101, S2J.927 V<><. 434,001 N4J', 169,.* SO 72s.lN.VH9 2, 759,32 ~,, 717 s70, No, 194 10, U.s.">, 722, 382 2,9.sO,2l>l,r>76 47,263 27, 169, 737,012 334, 471,637 030,374,307 7,482,702 255 JOS 5, 130 1,006 270 2,2i'9 2, \'6'A 0, 773, 1J \ 909 546, H I , 133 118, 703, 542 1, 194,971, 255 791,851,952 SlN, 745.120 1,093 235^450 1,720/228,038 330,037,447 26,516,826 14,483,339 143,637,580 48,701,222 17,401,657 79,313,276 146,825,975 31,050,721 2,554,916 1,199,699 12,632,637 4, 598,984 1, 598,923 7,478, 692 14, 272,496 1! (>19 | 12,837,058,999 806,917,322 75,387,068 49,3<>5 5, 7 5 0 , 9 0 5 , 509 905,276,928 69, 512, 238 10,527 sr>.s,l.sO, 151 142,992,383 10,696,225 0,Gsl 15,2*7 25, 905 2, 105,057,697 1,40s1, 1H), 905 l,95\579,073 3,750, 125, S24 280,032,636 158, 362, 834 354,058,311 37,658,385 20,452,719 10,407,468 27,139,637 2,004, 966 L'2<) ,759 231,201,825 ],6S.>,022, 1S3 12, 498, 505 60, 109,976 1,003,527 4,656,893 49,'M3 | 1 1,430,710, 107 903,020,647 65,665,210 1,219 j , 5S5 17 713,151,502 217,223,807 2,256,553 66, 529,695 12,553,646 101, 309 5,951,322 819,346 5,286 187, 833 68,427,073 288 7,717,901,155 631,908,396 16 STATISTICS OF INCOME. Corporations reporting invested capital distributed by industrial groups, calendar year 1920—Continued.' Industrial groups. War profits and excess profits tax. Total tax. Per cent of net income to invested capital. Per cent of total tax to net income. 811,726,327 $17,142,344 11.67 24.18 80,733,791 2,982,893 22,357,480 11,352,806 106,735,485 5,912,914 40,183,620 21,096,296 26.04 4.84 12.29 9.38 30.27 17.05 19.63 19.84 117,426,970 173,928,315 14.35 24.91 57,783,589 86,131,240 9,988,020 1,429,688 53,335,574 53, 826,538 28,741,090 60,298,118 24, 718,109 177,293,688 53,995,262 90,125,932 121,624,496 14,806,204 3,746,297 78,925,502 72,299,767 41,862,833 98,120,026 37,021,872 293,285,838 90,193,786 12.89 17.77 14.74 6.63 17.94 28.70 22.11 15.98 16.98 11.91 14.39 22.40 26.57 24.35 14.06 24.59 29.94 26 00 22.25 24.89 22.40 21.02 607, 540,916 942,012, 553 14.56 23.56 25,640,092 Construction Transportation and other public utilities: 1,725,611 Steam railroads 412,463 Electric railroads 1,641,965 Ocean lines, transoceanic and coastal 11,637,709 All other transportation 829,311 Electric light and power companies 701,398 Gas companies 1,086,874 Telephone and telegraph companies 4,686,737 All other public utilities Total transportation and other public utilities.. 22,722,068 122,624,930 Trade 20,603,083 Public service—Professional, amusements, hotels, etc. Finance, banking, insurance, etc.: 19,306,740 National banks 8,841,759 State banks 20,940,925 All other banking 146,004 Life insurance, stock and mutual companies Accident,fire,and marine, stock and mutual com247,033 panies 2,025,769 All other insurance companies 51,508,230 Totalfinance,banking, insurance, etc Combinations, predominant industry not ascertain5,298,644 able 1,427,461 Concerns in liquidation 1,572 Inactive, concerns 33,122,794 17.85 29.44 32,776,332 2,967,379 2,841,664 24,270,346 5,428,295 2,300,321 8, 565, 566 18,959,233 4.87 4.85 12.19' 9.61 6.15 5.82 7.26 5.39 9.93 11.19 19.62 16.90 11.15 13.21 10.81 12.91 Agriculture and related industries Mining and quarrying: Coal mining Metal mining Gas and oil All other mining and quarrying Total mining and quarrying Manufacturin g: 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 reporting invested capital 986,520,293 98,109,136 6.29 12.16 192,137,168 31,299,308 15.72 16.66 21. 22 21. 89 39,759,459 19,249,227 48,080,562 2,150,970 11.64 11.25 7.14 1.00 14.20 12.15 13.58 5.71 1,250, 560 6,682,662 5.41 3.59 10.01 11.06 117,173,440 6.25 12.98 11,249,966 2,246,807 6,858 8.95 5.78 4.49 16.91 17.90 6.77 1,618,428,689 11.28 20.97 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 1920. The amounts do not represent, however, what may be called the geographical distribution of income. The figures are compiled from the returns filed in each State. An individual files his income-tax return in the district in which his legal residence or prin- 17 STATISTICS OF IXCOME. cipal place of business is located, and a corporation files its incometax return in the district in which its principal place of business or the principal office or agency is located. Consequently, inccme 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. Personal and corporation income and tax by States and Territories, calendar year 1920. Net income States and Territories. Personal. Alabama Alaska. . . Arizona Arkansas .. California Colorado Connecticut Delaware District of Columbia... Florida Georgia . . Hawaii Idaho Illinois Indiana. Iowa Kansas . . . ICentucky Louisiana Maine . Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hanroshire 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 Corporation.1 cent cent and Pereach Personal and Per each Personal corporation. for corporation. for State. Stats. $39,003,402 .1195,608,335 $156,604,933 524,184 19,400,775 19,924,959 67,280,486 6,687,885 73,968,371 118,060,710 19,704,635 137,765,345 1,329,006,594 282,825,053 1,611,831,647 219,277,184 66,034,834 285,312,018 451,737,702 99 993,495 551,731,197 55,633,321 25,227,425 80,860,746 24,366,573 208,388,174 232,754,747 22,417,123 141,105,124 163,522,247 61,718,452 290,338,168 228,619,716 58,284,060 113,857,556 55,572,896 9,783,905 77,175,544 67,391,639 ! ,836,956,942 677,180,274 ? ,514,137,216 128,164,213 684,226,204 556,061,991 631,560,789 59,945,718 691,506,507 104,600,732 411,014,161 306,413,429 243,879,230 74,869,079 318,748,309 237,109,145 67,291,639 304,400,784 143,455,545 43,835,668 187,291,213 482,195,448 76,902,019 559,097,467 402,527,511 1,770,934,159 1,368,406,648 895,679,238 402,047,385 1,297,726,023 453 212,241 148,473,971 601,686,212 17,374,055 83,954,352 101,328,407 548,130,178 226,302,500 774,432,678 109,348,194 11,531,723 120,879,917 306,362,706 31,690,995 338,053,701 25,337,934 2,032,080 27,370,014 17,061,850 117,493,389 100,431,539 1 190,785,595 ,168,639,222 977,853,627 36,923,120 3,985,982 40,909,102 4 ,030,623,696 1,958,629,723 5 ,089,253,419 163,799,837 102,277,769 266,077,606 66,188,434 6,867,604 73,056,038 1,407,388,003 560,556,917 1 ,967,944,920 295,790,791 56,880,894 352,671,685 193,652,281 39,521,816 233,174,097 971,581,884 3 ,183,759,913 2 ,212,178,029 180,303,990 55,944,450 236,248,440 109,246,657 53,342,402 162,589,059 7,703,223 103.578,036 111,281,259 212,600,105 52,402,2S7 265,002,392 127,546,820 848,266,982 720,720,162 82,278,389 15,513,096 97,791,485 59,303,302 11,268,793 70,572,095 96,353,038 369,588,267 273,235,229 375,979,893 79,194,723 455,174,616 422,033,489 287,729,460 134.304,029 600,374,848 436,436,810 163', 938,038 63,244,529 5,652,692 68,897,221 23 ,735,629,183 Tax. 7,902,654,813 31 638,283,996 0.62 .22 $12,666,686 316,993 2,391,070 6,859,339 110,021,520 19,568,766 34,139,327 5,785,028 12,213,301 9,161,761 21,202,031 23,304,284 2,464,536 234,457,801 43,243,514 28,191,557 24,989.163 24,257,337 25,054,198 13,701,193 35,068,720 157,216,067 143,114,046 38,508,358 5,776,136 70,027,575 3,277,161 13,577,346 622,543 6,028,752 76,576,597 1,107,961 639,799,964 33,590,927 1,837,356 182,547,719 23,102,480 15,152,541 327,521,835 23,309,052 18,917,619 3,271,198 19,247,944 48,665,244 4,014,003 4,365,308 25,614,986 24,414,571 46,425,333 51,619,928 1,979,654 100.00 2,700,288,329 .06 .23 .44 5.09 .90 1.74 .26 .74 .52 .92 .36 .24 7.94 2.16 2.19 1.30 1.01 .96 .59 1.77 5.60 4.10 1.90 .32 2.45 .38 1.07 .09 .37 3.69 .13 18.93 .84 .23 0.22 1.12 .74 10.06 .75 .51 .35 .84 2.68 .31 .22 1.17 1.44 1.33 1.90 0.47 .01 .09 .25 4.08 .72 1.26 .21 .45 .34 .79 .86 .09 8.68 1.60 1.04 .93 .90 .93 .51 1.30 5.82 5.30 1 43 .21 2.59 .12 50 .02 .22 2.84 04 23.69 1.25 .07 6.76 .86 .56 12.13 .87 .70 .12 .71 1.81 .15 .16 .95 .91 1.72 1.91 .07 100.00 i Does not include net income reported by personal service corporations; the net income of such concerns is included in personal returns. 18 STATISTICS OF INCOME. INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS. The income of American citizens and corporations from business and investments in foreign countries and conversely the income of aliens, resident and nonresident, as well as alien corporations from investments and business in the United States, as reported in the returns of net income for the calendar year ended December 31, 1920, is shown below. The data relative to individuals represent only the information contained in returns reporting net income of $5,000 and over. Income from sources within the United States and its possessions. Number of returns. Aliens and foreign corporations. Nonresident aliens Resident aliens. Foreign corporations in business or holding investments in the United States Total 2,409 8,968 Total net income. $49,777,655 88,421,513 Federal income tax. $9,716,771 7,839,606 1,055 10,250,031 3,509,485 12,432 148,449,199 21,065,862 Income from sources in foreign countries. Reporting foreign income. American citizens and domestic corporations. American citizens residing abroad All other American citizens or residents reporting net income of $5 000 and over Domestic corporations in business or holding investmentsin foreign countries Total Number of returns. Amount. Tax paid foreign countries. Number of returns. Amount. 585 $2,322,538 236 $121,750 37,908 35,277,308 756 1,715,554 763 79,874,919 763 17,118,149 39, 256 117,474,765 1,755 18,955,453 PROGRESS OF INCOME TAXATION. The growth of taxable income covering the period 1920, 1919, 1918, 1917, and 1916 is exhibited in the succeeding tables. Personal returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by income classes. Number of returns. Income classes. 1920 $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.... $100,000to $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 o v e r . . . Total. 1919 2,671,950 2,569,316 1,337,116 455, 442 171, 830 38,548 12,093 2,191 1,063 239 123 33 924, 872 5(>9, 741 180, 488 438, 851 162, 485 37,477 13,320 2,983 1,864 425 189 65 7,259,944 5,332,760 1918 1917 1916 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 4,425,114 3,472,890 i 437,036 i 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. 19 STATISTICS OF INCOME. Personal returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by income classes—Continued. Increase or decrease. 1 1920-19 Income classes. Number. 747,078 999,575 156,628 10,591 9,345 1,071 —1,227 -792 -801 -186 -06 32 $1,000 to $2,000 $2,000 t o $3,000 $3,000 t o $5,000 $5,000 t o $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 t o $500,000... $500,000 to $1,000,000.. $1,000,000 and o v e r . . . 1,927,184 Total ! 1919-18 1917-16 1918-17 Per cent. Per cent. Number. Per cent. 407,934 72, 303 248,152 119, 495 45, 910 8,935 3,324 625 350 43 11 -2 27 -123,820 5 058,171 27 371, 573 37 48,090 39 4,007 31 -1,849 33 —2,443 27 -944 23 -833 11 -177 6 -137 -3 -74 -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 -22 -16 -32 907,040 952,224 27 3,035,854 695 Per cent. Number. 39 64 13 4 6 3 -9 -27 -43 -44 -35 -49 Number. 257 80 39 28 19 14 A i A minus sign (—) indicates decrease. Personal returns, net income reported for calendar years 1920, 1919, 1918, 1917, and 1916, by income classes. Net income. Income classes. 050,066,618 184,543,368 039,607,239 068,330,963 547,904,786 307,785,113 810,386,333 265,511,505 215,138,673 89, 313, 552 79,962,894 77,078,139 $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 t o $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 a n d over 23,735,629,183 Total. $2,829, 113,151 $2,232, 354,577 3,626, 824,833 3,807, 286,205 3,535: 219,007 4,513, 264,030 2,145! 690,016 2,954, 137,253 2,412, 275; 757 1,736' 548,050 1,277, 364,035 978! 042,710 679', 720, 737 896, 497,209 284, 106,740 358, 392,923 148,536 305, 024,817 371, 144, 545,428 159, 070,1)48 128, 290,396 119, 075, 548 152, 650,245 137, 486,892 1 $2,461,137,000 2,064,977,328 2,115,864,601 1,827,508,088 1,687, 165,619 1,042,320,083 846, 894,335 400. 492,040 474, 651,960 209. 904,969 214! 631,270 306; 835,914 $624,669,015 1,037,247,977 1,235,015,786 822,661,658 722,795,474 357,355,318 505,859,406 271,938,017 256,771,325 464,263 644 19,859,491, 148 13,652,383,207 6,298,577,620 15,924,639,355 lrcrease or decrease.2 $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 a n d o v e r . . . 2 1918-17 Amount. Per cent. Amount. $1,220,953,467 2,377,257,003 526,343,209 114,193,710 135,629,029 30,420,478 -86,110,876 —92,881,418 -156,009,863 -69,757,396 -48,327,502 -75,572,106 43 62 12 4 6 2 -10 -26 -42 -44 -38 -50 $596,758,574 180,461,.)32 978,045,023 808,447,237 675,727,707 299,321,925 216,776,172 74,280,183 66,123,719 14,525,520 9,214,848 15,163,353 27 5 28 38 39 31 32 26 22 10 8 11 3,876,137,735 20 3,934,852.093 25 , 2,272,256,148 Total 4 1919-18 1920-19 Income classes. Per cent. Amount. —$228,782,423 1,561,847,505 1,419,354,406 318,181,928 49,382,431 -64,277,373 -167,173,598 -116,385,300 -169,627,143 -65,359,541 -95,555,722 -169,349,022 1917-16 Per cent. - 9 $2,461,137,000 76 2,064,977,328 67 1,491,195,586 17 790,260, 111 3 452,149,833 -6 219,658,425 -20 124,098,861 -29 43,136,722 - 3 6 -31,207,446 - 3 1 -62,033,048 - 4 5 -42,140,055 - 5 5 -157,427,730 17 1 Determined on basis of the number of returns filed and the average net income. A minus sign (—) indicates decrease. Amount. 7,353,805,587 Per cent. 239 76 37 27 17 12 -6 -23 -16 -34 117 20 STATISTICS OF INCOME. Personal returns, tax yield for calendar years 1920, 1919, 1918, 1917, and 1916, by income classes. T a x yield. Income classes. 1919 1920 $36,859,732 45, 507,821 83,496,116 97,886,033 172,259, 321 154,265,276 163, 717,719 86,587,694 92,604,423 47,043,461 45,641,005 49,185,085 $1,000 to $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 to $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 to $1,000,000 $1,000,000 a n d over 1,075,053,6 Total 1917 $24,696,200 28, 257,861 75,914,847 91,537,910 164,832,523 154,946,343 186,357,608 118,705,303 163,095,349 86,031,032 76,228,132 99,026,996 1916 $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 18,283,457 44,066,389 80,695,149 76,593,344 85,027,556 55,766,236 86,718,157 50,227, 598 59,349,187 109,424,999 $775,804 6,301,183 11.637,014 11,602,681 16,298,587 12,423,481 24,007,267 17,951,410 20,901,911 51,487,356 1,269,630,104 | 1,127,721,835 691,492,954 173,386; 694 Increase or decrease.1 Amount. $12,163, 17,249, 7,581, 6,348, 7,426 -681, -22,639, -32,117, —70,490, -38,987, -30,587, -49,841, $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 a n d o v e r . . . Total 1 1919-18 1920-19 Income classes. Per cent, i 49 61 10 5 -1 -12 -27 —43 -45 -40 -50 -194,576,418 j - 1 5 A minus sign (—) indicates decrease. 1917-16 Amount. Per cent. -7 -$1,785,402 —7,157,483 - 2 0 -7,013,873 -8 —1,520,058 -2 22,383,844 16 24,705,695 19 38,928,953 26 23,025,239 24 26,939,433 20 6,860,185 9 6,393,984 9 10,141,747 11 $10,238,098 26,317,966 64,645,263 48,991,574 61,753,530 53,647,304 62,401,099 39,913,828 49,437,759 28,937,249 10,484,961 -20,539,750 60 289 354 111 77 70 73 72 57 58 18 -19 13 436,228,881 Amount. 141,908,269 Per cont. Amount. $16,243, 9,097, 17,507, 37,765, 69,058, 64,990, 68,728, 43,342, 62,710, 32,276, 38,447, 57,937, 518,106,260 j Per cent. 2,257 599 593 560 422 349 261 180 184 113 299 21 STATISTICS OF INCOME. Personal returns, average lax arid average rate of lax per individual, calendar years 1920, 1919, 1918, 1917, and 1916, by income classes. Income classes. 1918 1919 1920 Average Average Average Average t a x per rate of Avc-mge t a x per rate of Average t a x per rate of individual. tax, per individual. individual. tax, per tax, per cent. cent. cent. $1,000 to $2,000 $2,000 to $3,000 $3,000 t o $5,000 $5,000 to $10,000 $10,000 t o $25,000 $25,000 t o $50,000 $50,000 t o $100,000 $100,000 to $150,000... $150,000 t o $300,000... $300,000 to $500,000... $500,000 to $1,000,000.. $1,000,000 a n d o v e r . . . $13.80 17.71 62.44 214.92 1,002.50 4,001.90 13,538.22 39,519.71 87,116.11 196,834.56 371,065.08 1,490,457.12 0.91 .74 1.66 3.19 6.76 11.80 20.20 32.61 43.04 52.67 57.08 63.81 $12.83 18.00 64.31 208.59 1.014.45 4,134.44 13,990.81 39,793.93 87.497.50 202,425.96 403,323.45 I .rr23,492.25 0.87 .74 1.68 3.10 6. S3 12.13 20.79 33.12 43.94 54.08 59.42 64.87 $17.46 23-66 88.95 291.39 1,222.01 4,563.12 14,748.76 40,576.79 89,871.89 207,237.82 392,326.67 1,326,645.51 1.19 .98 2.35 4.34 8.20 13.32 21.69 33.68 44.64 54. 77 58.65 64.65 General average 148.08 4.53 238.08 6.39 254.85 7.08 1916 J917 Income classes. Average Average Average tax per rate of Average tax per rate of individual. tax, per individual. tax, per cent. cent. $9.90 $1,000 to $2,000 $2,000 t o $3,000 $3,000 to $5,000 , $5,000 t o $10,000 $10,000 to $25,000 $25,000 t o $50,000 $50,000 to $100,000 $100,000 t o $150,000... 1150,000to $300,000... $300,000 t o $500,000... $500,000 t o $1,000,000.. $1,000,000 a n d o v e r . . . , 10. 85 32. 60 162. 80 717. 27 2, 520. 26 6, 835. 56 1(5, 888.62 36,948. 51 89, 852. 59 !8S, 410. 12 776,063. 82 0.66 .44 .86 2.41 4.78 7.34 10.04 13.92 18.27 23.93 27. 63 35.65 $4. 94 41.85 143. 88 488. 86 1, 559. 37 4, 283. 96 9,851.16 25,142. 03 55, 590.19 249, 938.62 0.12 .61 .94 1.41 2.25 3.48 4.75 6.60 8.14 11.09 General average 199.11 5.06 391). 60 2.75 22 STATISTICS OF INCOME. Personal returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by States and Territories. Number of returns. States and Territories. 1920 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 Nonresident aliens and citizens residing abroad 52,984 9,899 24, 812 38,113 396,973 74,198 148,195 18, 937 69, 730 42, 210 73, 325 13, 715 25,755 542, 467 189, 587 183,398 99, 255 78, 258 69, 340 47, 717 148,000 401, 770 305, 075 154,118 28,022 162,199 45, 557 97, 729 10, 381 35, 983 296, 989 13,656 1,047,634 47, 342 24, 209 447, 998 81, 785 67, 640 672, 746 53,128 33, 044 34,670 65,054 224,617 30, 510 19,205 92, 576 148, 067 96, 326 150, 452 24, 594 1 Net incomes $1,03!) and over. 40,789 9,427 20, 495 33, 556 266, 720 57, 526 110, 409 16,059 58, 616 31,107 58, 930 8,136 21, 448 422, 229 130, 383 133, 796 76, 451 59, 332 52, 871 34, 578 116,373 268, 307 181, 662 123,914 23, 804 125, 248 42, 593 87,344 8,740 25,601 231, 757 10, 757 683, 085 37,185 27, 375 308, 309 61, 500 49,663 539,172 39, 936 37, 296 38, 614 50, 789 176, 547 21, 164 13, 569 75, 966 114, 322 45,168 105, 793 18, 349 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. Ill, 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 56, 322 28, 281 70, 554 7,663 364 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 5, 332, 760 i 4,425,114 i 3. 472, 890 2 437, 036 as, yss 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 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 3,678 1 Total. 1917 7,259,944 2 Net incomes $3,000 and over. 23 STATISTICS OF fNCOME. Personal returns, net income reported for calendar years 1920, 1919, 1918, 1917, and 1916, by States and Territories. Net income. States a n d Territories. 1919 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 N onr esident a l i e n s and citizens residing abroad Total $156,604,933 19,400. 775 67,280,486 118,060,710 1,329,006,594 219,277,184 451,737,702 55,633,321 208,388,174 141,105,124 228,619,716 55,572,896 67,391,639 1,836,956,942 556,061,991 631,560, 789 306,413,429 243,879,230 237,109,145 143,455,545 482,195,448 1,368, 406,648 895,679,238 453,212,241 83,954,352 548,130,178 109,348,194 306,362,706 25,337,934 100,431,539 977,853,627 36,923,120 4,030,623,696 163, 799,837 66,188,434 1,407,388,003 295, 790, 791 193,652,281 2,212,178,029 180,303,990 109,246,657 103, 578,036 212,600,105 720, 720,162 82,278,389 59,303, 302 273,235, 229 375,979, 893 287,729,460 436,436, 810 63,244,529 1916 I $121,250,953 $133,470,965 | $73, 508,562 18,862,034 15,434,987 10,549,508 61,434,347 41,579,450 39,635,508 123,704,361 76,354,037 68,296,287 981,170,941 701,850,380 632,608,546 159,487,951 191,001,999 137, 853, 875 347,929,674 295,617,840 249,186, 724 48,358,031 62,901,249 56,459,176 166,399,104 138,966,315 104,357,892 107,362,976 63,681, 401 54,378,496 219,471,959 148.366,439 137,775,612 33,164,366 20,054,940 21, 888,755 55,954,296 65,472,540 46,465,514 1,662,796,441 1,256,309, 485 1,119,960,600 417,323,251 325.549,440 2S1,265,426 527,163,054 450,267,585 337,283, 861 218,524,054 264,971,649 202,159,002 166,350,127 215,977,422 124,826, 244 137,261,983 201,753, 808 134,349,180 112,562,525 84,033,212 66,950,710 303,421, 092 398,672, 772 253,433, 289 868,460,461 1,090,808,058 717,512,002 415,313,164 665,475,193 387,824,910 291,074,629 383,920,683 275,510,103 101,262,053 70,323,185 61,763, 713 470,443,311 409,013,021 362,026,687 108,380,657 90,091,830 81,207,992 287,457,592 306,053,565 251,988,895 20,887,132 17,826,669 16,423,316 78,565,318 56, 889, 284 42,843,296 828,428,672 653,112, 589 521,042,424 31,587,990 36,591,416 31,644,721 3,436,343,179 2, 719, 713, 784 2,774,035,148 161,613,467 89,748,811 84,220,131 80,190,946 89,586,415 61,233,723 1,075,115,926 993,314,432 740,406,422 242,184,301 163,678,297 170,751,358 111,601,050 166,240,606 84,746,023 1,838, 002, 395 1,770, 848,133 1,360,802, 293 129,630,322 146,109,811 112,129, 569 142,688,832 73,855,345 70,917,349 133,174, 792 151,725,486 109,794, 860 193,909, 353 139,173,691 111,964,540 643,172,301 392,975,557 350,297,337 61,913,436 52,454,404 45,044, 946 46,204, 506 34,063,265 29,540, 804 247,658,373 173,104,495 130,682,859 325,920, 733 266, 098, 746 169,727,615 147,949,092 156,557, 747 108,081,550 337, 851,344 290,199,685 228,190,253 52,463,959 26,413,937 28,855,603 56,473,942 j [ | i 23,735,629,183 1 Net incomes $1,000 and over. $18,469,010 1,878,419 11,777,241 17,683,678 228,324,945 53,854,130 133,858,341 57,798,410 67,334,621 17,401,202 32,992,965 20,362,022 7,927,064 484,290,833 74,637,683 65,604,874 39,638,465 38,506,976 51,274,633 30,435,945 121,009,054 474,292,762 162,533,104 93,201,384 14,831,796 147,069,303 19,467,019 36,559,607 2,799,775 19, 557,542 254,088,880 7,486,732 1,922,864,651 24, 825,826 9,219,055 318,822,511 66,811,462 24,968,572 643,243,991 65,257,163 9,832,947 7,474,252 39,867,675 113,278,037 14,281,206 14,628,955 42,216,464 49,697,247 30,170, 809 87,614,595 6,523, 787 2 13,652,383,207 Net incomes $3,000 and over. 2 6,298,577,620 24 STATISTICS OF INCOME. Personal returns, tax yield for calendar years 1920, 1919, 1918, 1917, and 1916, by States and Territories. Tax yield. States and Territories. 1920 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 Nonresident aliens and c i t i z e n s residing abroad Total. $4,482,805 248,605 1,325,905 3,268,450 .50,447,505 6,766,900 15,774,598 2,122,025 8,536,632 5,242,705 7.697,693 4', 075,539 1,086,614 85,409,203 15,780,124 18,776,990 8,351,393 7,292,098 9,626,591 4,892,419 21,189,233 69,368,994 40,493,261 15,169,869 2,495,207 21,877,701 2,033,190 8,363,305 390,077 2,720,793 43,275,477 612,573 286,607,280 9,620,675 1,105,801 56,285,168 13,548,211 6,649,011 118,750,989 11,685,163 3,236,875 2,228,187 7,565,009 25,400,849 1,506,781 2,259,129 7,404,201 9,094,764 8,517,268 13,232,531 1,161,320 1919 $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 $4,668,465 357,783 1,816,899 4,237,673 48,983,856 7,196,593 16,833,829 7,495,453 8,170,833 4,363,089 9,134,092 2,145,194 1,475,023 99,398,236 13,541,245 15,807,707 9,138,315 7, 595,384 12,888,655 4,468,876 22,630,984 86,566,938 55,958,378 15,696,465 5,634,901 22,146,510 2,413,463 8,639,003 435,002 2,811,830 47,321,422 774,470 399,792,351 10,010,348 1,360,509 58,505,33 5 12,207,129 8,232,437 128,195,161 11,234,132 5,192,020 3,124,066 9,082,054 32,302,280 1,270,543 . 2,074,804 9,020,237 11,615,795 5,319,197 10,901,097 1,444,063 1916 1917 $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 4,377,754 3,303,285 5,716,256 838,196 $175,989 17,022 191,519 157,513 3,595,636 1,055,758 2,824,846 3,695,605 1,068,644 322,636 378,062 366,802 140,496 10,947,250 1,165,961 518, 845 555,943 384,497 778,693 371, 367 2,405,523 10,892, 685 3,340,682 1,553, 282 195, 054 2,373,327 304, 448 347,778 18, 505 258,173 5,545,231 83,935 77,970,521 560,970 66,344 7,722,306 4,347,797 337,051 17,612,739 1,915,104 77,198 48,563 413,078 2,643,697 167,688 365,004 593,304 776,470 416,386 1,253,257 67,510 8,665,567 11,075,053,686 11,269,630,104 t incomes $1,000 and over. 1918 1 1,127,721,835 2 1691,492,954 Net incomes $3,000 and over. 2 173,386,694 STATISTICS OF INCOME. 25 Personal returns, income by sources for calendar years 1920, 1919, 1918, 1917, and 1916. Income. Source of income. 1920 Personal service: Salaries, w a g e s , commissions, bonuses, directors' fees, etc Business, trade, commerce, partnership, farming, and profits from incidental sales of real estate, stocks, bonds, and other property Total Property: Rents and royalties Interest on bonds, notes, etc Dividends Total Total income General deductions Net income 1918 1919 $15,270,373,354 $10,755, 092,051 1917 1916 $8, 207,391,550 $3,048,437,902 81,478,346,372 5,927,327,538 6,708,344,984 4,630,455,322 3,958,670,028 3,010,404,924 21,197,700,892 17,464,037,635 12,897,846,872 7,607,107,930 4,488,751,296 1,047,423,738 1,019,094,265 975,679,666 684,343,399 643,802,657 1,709,299,428 2,735,845,795 1,500,779,100 2,453,774,825 1,403,485,691 2,468,749,244 936,715,456 2,848,842,499 1,080,879,405 2,136,408,625 5,492,568,961 4,973,648,190 4,847,914,601 4,469,901,354 3,861,150,687 26,690,209,853 2,954,640,670 22,437,685,825 2,578,194,377 17,745,761,473 1,821,122,118 12,077,009,284 885,763,077 8,349,901,983 2,051,324,363 123,735,629,183 19,859,491,448 15,924,039,355 11,191,246,207 3 6,298,577,620 2 Increase or decrease. 4 Source of income. 1918-17 1920-19 Amount. cent. Amount. Por cent. Amount. 1917-16 Per cent. Araount - cent. Personal service: Salaries, wages, commissions, bonuses, directors' fees, $4,514,680,703 etc Business, trade, commerce, partnership, farming, and profits from incidental sales of real estate, stocks, bonds, and other property. -781,017,446 Total Property: Rents and royalties I n t e r e s t on bonds, notes, etc Dividends Total Total income... General deductions... Net income... ... 3,733,663,257 42$2,488,301,101 2,077,8 21 4,566,190,763 28,329,473 43,414,5 208,520,328 282,070,970 97,293,409 -14,974,419 518,920,771 4,252,584,028! 376,446,293 3,876,137,735 10 30 $4,018,953,648 127 $2,170,091,530 147 671,785,294 948,265,104; 32 5,290,738,942 3,118,356,6341 69 291,336,267 43 40,540,742 466,770,235 —380,093,255 50 -13 -144,163,949 712,373,8741 -13 33 125,733,589; 378,013,24' 608,750,667; 16 4,091,924,352, '757,072,2591 5,668,752,189 935,359,041 47 3,727,107,301 106 -1,165,561,286 45 -57 4,733,393,1481 4,892,668,587j 78 20 3,934,852,0 1 Compiled from returns reporting net incomes of $1,000 and over, 28 Compiled from returns reporting net incomes of $2,000 and over. Compiled from returns reporting net incomes of $3,000 an<j over, * A minus sign (—) indicates decrease. 26 STATISTICS OF INCOME. In the study of the above table it should be observed that in 1920, 1919,1918, and 1917 the figures for each source of income are the positive gain items reported, and represent the gross income, less losses and other deductions applicable to each source. Wherever schedules within the returns showed net losses, such losses are included in genera] deductions, which represent in addition to these losses such other deductions as were not chargeable to any of the sources of income. The source of income items for 1916 represent gross income, the deductions not having been allocated to the several sources, but reported in lump sum in the returns under the heading "General deductions." Corporation returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by States and Territories. Number of corporations. States and Territories. 1920 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. 1917 1919 3,198 69 1,531 2,317 14,865 6,812 4,665 809 1,153 3,229 4,500 534 1,771 21,127 9,275 8,899 4,658 4,804 4,365 2,830 4,662 14,150 10,872 9,315 1,573 13,428 3,571 4,873 1,193 994 9,896 797 55,495 4,812 2,898 18,822 5,564 4,588 18,827 1,837 3,874 2,564 4,742 8,571 3,094 916 5,280 9,598 4,473 11,198 1,707 2,983 63 1,514 2,135 14, 716 6,704 4,405 816 995 2 845 4j420 521 1,690 20, 214 8,788 7,798 4,531 4,571 4,001 2,841 3,885 13,286 9,626 8,588 1,436 12, 764 3,337 4,,510 958 1.003 9,392 940 48, 494 4,396 2,639 17,,088 5,904 4,,252 16,,944 1,,748 3,,501 2,,337 4.,392 8i,709 2.,872 751 5,027 9!,059 4, ,004 io:,154 i',651 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 2 693 3 498 12 622 9 021 8 576 1 132 13 332 3 804 4 464 440 993 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 2,542 794 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 1,291 345,595 320,198 317,579. 351,426 341,253 27 STATISTICS OP INCOME. Corporation returns, net income reported for cale dar years 1920, 1919, 1918, 1917, and 1916, by States and territories. Net income. States and Territories. 1920 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 5375°—22 139, 003, 402 524,184 6,687,885 19,704,635 282,825,053 66,034,834 99,993,495 25,227,425 24,366,573 22,417,123 61,718,452 58,284,660 9,783,905 677,180,274 128,164,213 59,945,718 104,600,732 74,869,079 67,291,639 43,835,668 76,902,019 402,527,511 402,047,385 148,473,971 17,374,055 226,302,500 11,531,723 31,690,995 2,032,080 17,061,850 190,785,595 3,985,982 ,958,629,723 102,277,769 6,867,604 560,556,917 56,880,894 39,521,816 971,581,884 55,944,450 53,342,402 7,703,223 52,402, 287 127,546,820 15,513,096 11,268,793 96,353,038 79,194,723 134,304,029 163,938,038 5,652,692 7,902,654,813 3 1919 1918 1916 $45,892, 777 $60,430,518 744,903 997, 554 30,924, 259 31,808, 428 24,791,391 23,999,993 279,952,569 322,260,909 57,043,218 96,761,318 189,211,399 181,855,545 136,270,898 128,477,428 41,460,981 34,393, 560 17,670,823 18,677,504 56,508,639 73,150, 726 45,704,636 38,002,867 10,817,234 14,951,419 762,145,412 1,133, 783, 726 101,751,368 138,322,867 57,610,384 77,849,313 104,070,570 121,396,212 66,519,119 82,895,744 52,633,117 88,178,618 38,312,774 55,824, 590 87,284,003 109,891, 583 467,503,662 831,735,324 375,253, 744 307,749, 892 205,685,329 273,447,667 11,382,856 14,814,159 222,630,602 302,119,274 33,580,309 31,302,667 35,742,854 46,189, 285 3,778,312 3,805, 024 14,861,724 16,319,046 258,292,144 245,705,911 14.592,888 15,138,195 2,201,115,746 2,274,661,422 60,882,803 91,608,121 10,664,421 9,795,608 630,144,978 936,483,205 112,338,867 76,978,232 18,732,510 34.385,889 1,476,497,279 1,122,447,066 71,874,276 76,653,837 54,561,634 23,512,698 10,856,357 7,924,094 68,770,977 48,737,212 123,581,835 208,191,837 57,600,820 49,028,217 9,201,351 12,630,109 93,482,931 136,977,815 53,468,785 84,300,592 66,409,707 109,543,951 132,762,577 149,917,972 8,895,659 9,785,041 $37,012,996 499,514 9,928,696 27,764,783 342,599,672 79,287,797 175,757,795 36,679,540 29,746,693 25.285,566 83,470,756 40,922,726 11,399,127 833,157,670 142,371,858 71,809,349 116,251,721 70,588,761 88,957,200 48,758,261 93,967,364 654,556,714 517,774,681 190,433,359 18.702,567 286,507,230 14,867,974 45,160,163 3,336,250 25,505,450 254,570,015 4,273,632 2,392,486,064 114,681,366 9,152,029 619,258,196 41,622,387 48,138,408 902,728,720 112,140,991 63,423,640 12,080,876 69,108,207 » 128,674,523 23,992,237 12,480,258 128,641,705 96,005, 29574,646,962 172,213,124 8,039,590 $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 69,821,552 57,167,621 52,047,078 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 14,468,053 191,018,725 6,628,744 2,153,317,770 107,028,177 9,900,561 643,186,133 37,626,312 34,694,323 963,262,739 78,399,455 58,292,576 9,704,447 53,465, 096 124,123,481 19,170,237 10,211,205 107,670,674 70,751,208 76,642,276 158,550,172 6,861,873 9,411,418,458 5,361,511,249 10,730,360,211 i 8,765,908,984 28 STATISTICS OF IKCOME. Corporation returns, tax yield for calendar years 1920, 1919, 1918, 1917, and 1916, by States and Territories. Tax. States and Territories. 1920 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 Nontana Mebraska 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. $8 ,183,881 68, 388 1,065,165 3,590, 889 59,574, 015 12,801,866 18,364,729 3,663,003 3,676,669 3,919,056 13,504,338 19,228,745 1,377,922 149,048,598 27, 463, 390 9,414,567 16,637,770 16,965, 239 15,427,607 8,808,774 13,879,487 87,847,073 102,620,785 23,338,489 3,280, 929 48,149, 874 1,243, 971 5,214,041 232, 466 3,307, 959 33,301,120 495,388 353,192,684 23,970,252 731,555 126,262,551 9, 554, 269 8,503, 530 208,770, 846 11,623,889 15,680, 744 1,043,011 11,682,935 23,264,395 2,507, 222 2,106,179 18,210,785 15,319, 807 37,908,065 38,387,397 818,334 1,625,234,643 1917 1916 4,314,974 21,352,256 11,037,781 1,750, 435 189,321, 721 33,415,702 14,122,884 20,987,914 15,271,104 22,785,950 10,824,757 22,249,481 168,931,296 159,566,677 35,325,303 3,765,160 70,928,260 1,756, 820 8,448,905 408,712 5,977,204 65,332, 488 577,138 501,467,755 29,809,916 1,004,639 148,160,295 8,614,021 14,976,082 198,978,411 31,032,854 17,751,128 1,859,544 16,654,261 28,772,317 3,995,547 2,876, 785 25,615,375 24,166,134 17,709, 906 42,364,151 1,276,917 $U, 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 18,645,089 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 6,671,273 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 3,882, 248 31,014,980 23,869,313 34,955,959 60,827,480 1,875,018 $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 2,144,686 218,117,703 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 12,384,799 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 2,175,341,578 3,158,764,422 2,142,445,769 171, 805,150 $7,357,159 67, 859 1,443, 291 5,792,366 83,513,277 17,590,501 39,037,803 8,588, 857 6,411,505 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—1920, by income classes. Income classes. $1,000 t o $2,000 $2,000 t o $3,000 $3,000 t o $4,000 $4,000 t o $5,000 $5,000 t o $10,000 $10,000 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 $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 $1,000,000 $1,000,000 a n d over , Total Married women making separate returns from husbands... Total number of returns filed 1914 1915 1916 1917 1918 1919 1920 82,754 66,525 127,448 34,141 15,790 8,672 5,483 6,008 3,185 5,161 1,189 406 233 130 147 69 114 60 69,045 58,949 120,402 34,102 16,475 9,707 6,196 7,005 4,100 6,847 1,793 724 386 216 254 122 209 120 85,122 72,027 150, .553 45,309 22,618 12,953 8,055 10,068 5,611 10,452 2,900 1,284 726 427 469 245 376 206 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 1,302 703 312 .80 179 315 141 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 1,924,872 1,569,741 742,334 438,1U 438,851 97,852 42,028 22,605 13,769 15,410 8,298 13,320 2,983 1,092 522 250 285 140 189 65 2,671,950 2,569,316 894,559 442,557 455,442 103,570 44,531 23,729 14,471 15,808 8,269 12,093 2,191 '590 307 166 169 70 123 33 357,515 336,652 429,401 ! 3,472,890 4,425,114 5,332,760 7,259,944 4,425,114 5,332,760 7,259,944 1 357,515 336,652 7,635 437,036 3,472,890 1 In 1916 the net income on returnsfiledseparately by husband and wife is combined and the total appears as one return. In all other years the returns of married women filed separately are included in their individual income classes independently of husband's 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. 1 357,598 357,515 i 336.652 M37.036 3 3,472,890 3 4,425,114 3 5,332,700 3 7,259,944 1913. 1914. 1915. 1916. 1917. 1918. 1919. 1920. Net income. 2 1 $3,900,000,000 4,000,000,000 4,600,000,000 6,300,000,000 13,650,000,000 15,925,000,000 19,860,000,000 23,736,000,000 Increase from year to year. $100,000,000 600,000,000 1,700,000,000 7,350,000.000 2,275,000,000 3,935,000,000 3,876,000,000 CORPORATION. Returns Total num- showing ber of taxable returns. income. Year. 1909 1910 1911 1912 1913 1914... 1915 1916 1917 1918 1919 1920 . . . 262,490 270,202 288,352 305,336 316,909 e 299,445 6 366,443 341,253 351,426 317,579 320,198 345,595 Returns showing no taxable income. i 52,498 4 54,040 4 55,129 <61,116 188,866 174,205 190,911 206,984 232,079 202; 061 209', 634 203,233 1 2 Returns reporting net income of $3,000 and over. 3 Determined on the basis of the number of returnsfiledand 4 Returns reporting net income of $1,000 and over. 5 Returns showing net income in excess of $5,000 exemption. 6 Decrease. 209,992 216,162 233,223 244,220 128,043 125,240 175,532 134,269 119,347 115,518 110,564 142,362 Net income. Increase from year to year. $3, 590,000,000 3, 761,000,000 3 503,000,000 , 4, 151,000,000 4, 714,000,000 3, 940,000,000 5, 310,000,000 8 766,000,000 10; 730,000,000 8, 362,000,000 9, 412,000,000 7, 903,000,000 $171,000, 000 & 258,000,000 648,000, 000 563,000, 000 6 774,000, 000 1,370,000, 000 3,456,000, 000 1,964,000, 000 & 2,368,000,000 1,050,000, 000 5 1,509,000, 000 the average net income in each class. 1915 contains approximately 30,000 returns shewing no net income which properly belong and should be included in 1914. (See Annual Report Commissioner of Internal Revenue, 1916, p. 20.) 30 STATISTICS OF INCOME Income tax yield by years. Personal. Year. 1913x 1914 l 19151. 1916 1917 1918 1919 19^0 .. . .. Normal tax. Surtax. $12,728,038 16 559 493 23,995,777 51 440 558 156,897,441 476,432,808 468,104,801 478,249,919 $15,525,497 24 486 669 43,947,818 121 946 136 433,345,732 651,289,027 801,525,303 596,803,767 19131 1914 x 1915 l 1916 1917 1918 1919 1920 W a r profits a n d excess profits t a x . Income tax. 2 $103 887 984 Total tax. $101,249,781 $28,253,535 41 046 162 67,943,595 173 386 694 691 492 954 1,127,721,835 1,269 630 104 1,075,053,686 Corporation. Partnership. Year. War profits and excess profits tax. $43,127,740 39 144 532 56.993 657 171 805 150 503,698,029 653,198,483 743,535,888 636,508,292 War profits and excess profits tax. $1,638 747,740 2,505,565,939 1,431,805,690 988,726,351 Total tax. 2 $43,127,740 39,144,532 56,993,657 171 805 150 2.142,445,769 3,158,764,422 2,175,341,578 1,625,234,643 Grand total. $71,381,275 80,190,694 124,937,252 345 191 844 2,937,826,707 4,286,486.257 3,444,971,682 2,700,288,329 1 Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately following2 the year shown above. Includes excise tax, $10,071,077, act of Aug. 5,1909. CAPITAL STOCK TAX RETURNS. Data compiled from the " Capital stock tax returns for 1922," filed as of July 1, 1921, are presented in the following tables. The same general industrial grouping is used as for the statistics compiled from the returns of net income filed by corporations. The data represent information as reported by 326,100 out of approximately 345,000 returns. In each of the several tables the number of returns falling under the various classifications are shown, together with the aggregate par value of the common stock, the preferred stock, and the total par value of the common and preferred stock; likewise the fair average value of the capital stock. The law provides that the tax shall be measured by the fair average value of the capital stock of a corporation as of the year immediately preceding the taxable period. In the returns used in this compilation, the fair value is reported for the year, July 1, 1920, to June 30, 1921. The fair average value of capital stock as reflected in these tables is not comparable with invested capital as required for the purpose of the excess-profits tax. The fair average value of capital stock contemplates the value of the total outstanding stock of the corporation considered as a going concern, and in estimating such value due consideration is given to the net value of the assets, earning capacity, market value of the shares, and other factors that may materially affect values in a given corporation or industry, whereas invested capital for the purpose of the excess-profits tax is based upon the actual investment of the STATISTICS- OF INCOME. 31 stockholders in the corporation, irrespective of the present value of the assets. The tables also show the amount of taxable fair value under each distribution, which is computed by deducting the specific exemption of $5,000 for each taxable corporation plus the amount of fair value reported by tax-exempt corporations. The magnitude of corporate industry and the relative importance of each industrial group is clearly shown in Table 1. Of the aggregate fair value of $75,500,000,000 the manufacturing group reports approximately $30,500,000,000 or 40 per cent; the next highest is finance, banking, insurance, etc., with $13,700,000,000 or 18 per cent, followed by transportation and other public utilities, representing $11,400,000,000 or 15 per cent, after which comes mining and quarrying, $6,700,000,000 or 9 per cent. The agriculture group reports only $1,000,000,000 or 1J per cent. The largest minor division of the major industrial groups is the manufacturing of metal and metal products, whose aggregate fair value totals in round numbers $10,500,000,000, representing almost 14 per cent of the aggregate fair value reported by all the returns tabulated. Table 2 supplements the preceding table and shows in percentages the ratios of the common, the preferred, and the fair value of the capital stock to the total par value of the capital stock, both in the aggregate and by industrial groups and exhibits the relative position of the various industrial divisions with respect to the par value and the fair value of their capital stock. Leading in this respect are the life-insurance companies with a ratio of 273 to 100; this is immediately followed by the group of accident, fire, and marine insurance companies reporting 272 to 100. The "All other insurance" group shows 236 to 100. (For the insurance groups, however, a disproportionately high ratio of the fair value to the par value of the stock is shown, due to mutual or nonstock organizations having been included in the tabulation.) The next in order are the trust companies with 233 to 100, followed by national banks, 209 to 100, and State banks 155 to 100. Lowest in order are the electric railway group with a ratio of 31.75 in fair value to each 100 par value of capital stock. In the consideration of these data in determining the relationship of the fair value to the par value of the capital stock, the abnormal financial conditions of the period July 1, 1920, to June 30, 1921, should be kept in mind. Table 3 shows the distribution of the returns according to the size of corporation based on fair value of the capital stock and Table 4 shows the distribution by States and Territories. The tabulations do not contain returns reporting capital stock with "No par value" and the data are as originally filed and prior to audit and adjustment. CO to Capital stock tax returns—Distribution by industrial groups, showing capital stock, fair value, and tax. [Returns filed for 1922 (July 1, 1921-June 30, 1922).] Capital stock. Industrial groups. Agriculture: Farming Related industries.. Total.. Mining and quarrying: Coal Metal mining Oil and gas Nonmetal mining Quarrying All other mining and quarrying Total., Manufacturing: Food products Textile products Leather products Rubber products Wood products Paper, pulp, and products Printing and publishing Chemicals and allied substances. • Stone, clay, and glass Metal and metal products All other manufacturing Total number of returns. Common. Preferred. Total par value (common and preferred). Taxable fair value. Tax. Fair value. Fair value, per cent of total. 5,367 660 $691,499,044 129,342,801 $44,662,140 45,781,718 $736,161,184 175,124,519 $810,372,337 183,922,460 $780,915,191 179,598,374 $780,915 179,598 1.07 .25 6,027 820,841,845 90,443,858 911,285,703 994,294,797 960,513,565 960,513 1.32 3,769 1,361 4,153 120 1,082 1,004,375,430 1,500,150,854 2,377,171,669 37,203,103 144,303,034 544,140,095 133,779,010 58,962,348 165,029,206 3,978,550 23,277,063 145,963,315 1,138,154,440 1,559,113,202 2,542,200,875 41,181,653 167,580,097 690,103,410 1,766,252,724 1,782,433,978 2,556,917,338 82,318,084 172,386,962 356,478,325 1,743,170,540 1,767, 845,178 2,532,636,152 81, 825,908 164,724,749 351,748,982 1,743,170 1,767,845 2,532, 636 81, 826 164,725 351,749 2.34 2.36 3.39 .12 .23 .47 in 11,253 5,607,344,185 530,989,492 6,138,333,677 6,716,787,411 6,641,951,509 6,641,951 8.91 ^ 12,518 9,280 1,999 687 6,296 1,606 7,233 5,544 3,338 14,749 9,055 2,501,561,357 1,749, 123,232 427, 331,327 416, 460,118 913, 824, 887 406, 762,148 424, 215,392 2,133,048,729 525, 476,490 5,403, 338,360 1,424, 582,684 990,464,862 603,814,914 192,707,250 313,531,249 127,520,689 147,854,954 104,414,823 765,860,948 144,870,683 2,155,812,924 448,640,306 3,492,026,219 2,352,938,146 620,038,577 729,991,367 1,041,345,576 554,617,102 528,630,215 2,898,909,677 670,347,173 7,559,151,284 1,873, 222,990 3,849,500,460 3,616,323,635 754,027,137 664,092,135 1,818,242,380 857,196,647 789,828,871 4,388,770,597 795,502,763 10,444,695,571 2,461,065,045 3,777, 656,402 3,777,656 3,571, 774,464 3,571,774 744, 727, 720 744, 728 659, 846,592 659, 847 1,785, 688,971 1,785,689 849, 331,268 I 849,331 756, 369,831 756,370 4,361, 007,846 1 4,361,008 778, 888,688 778,889 10,367, 630,966 10,367,631 2,419, 289,406 2,419,289 5.10 4.80 1.00 .88 2.41 1.14 1.05 5.82 1.05 13.85 3.26 H Total... 72,305 16,325,724,724 5,995,493,602 22,321,218,326 30,439,245,241 30,072,212,154 30,072,212 40.36 Construction. 8,330 569,522,592 85,150,655 654,673,247 793,655,180 752,657,996 752,658 1.05 Transportation and other public utilities: Steam railroads Electric railroads All other railroads and combinations.. Water transportation 949 659 294 1,564 5,243,341,412 975,126,433 463,240,070 452,345,184 1,438,158,877 208,132,759 182,256,288 121,469,595 6,681,500,289 1,183.259,192 645; 496,358 573,814,779 5,196,952,735 375,657,377 410,379,879 632,402,443 5,187,019,472 373,273,308 409,238,623 624,293,567 5,187,019 373,273 409,239 624,294 .50 .54 .84 i—t Local transportation, cab, livery, etc Electric light and power companies Gas companies Telephone, telegraph, and radio companies.. Water works Storage companies All other public utilities Total. Trade Public service: Domestic services—hotels, etc Amusements—theaters, etc Management—economics, accountants, etc. Educational—colleges, museums, etc Curative—hospitals, asylums, etc Legal—lawyers, patent attorneys, etc Engineering—architects, civil, etc All other service Total. Finance, banking, insurance, etc.: National banks , State banks Trust companies Stocks, bonds, loans, realty and holding companies. Life insurance Accident, fire, and marine insurance All other insurance All other financial concerns and combinations Total.. Combinations, predominant industry not ascertainable.. Concerns in liquidation Inactive concerns Exempt organizations Grand total. 2,502 2,041 740 3.658 1,593 3,166 2,026 60, 447,635 1,046, 768, 792 729,381,845 1,201,168,555 248, 768,529 275,990,137 1,190, 856,536 6,347,234 245,199, 443 87,960,369 111, 201,679 17,188,488 43,215,040 449,137,572 66, 794,869 1,291,968,235 817,352,214 1,312,370,234 265,957,017 319,205,177 1,639,994,108 75,813,954 982,322,061 808,138,579 1,079,815,979 205,931,908 357, 855,676 1,221, 837,362 11.256,908,330 19,192 11,887,435,128 2,910,267,344 14,797,712,472 75,131 5,016,345,304 1,107,796,011 6,124,141,315 8, 533,021,280 8,168,138,921 4,921 3,613 1,619 694 845 836 747 2,162 309,458,190 212,163, 827 71,257,904 32,041,989 26,103,976 32,001,666 71,649,073 78,831,926 90,942,136 30,785,097 14,525,714 14,385,851 1,821,805 1,421, 730 8,706, 888 7,867,312 400,400,326 242, 948,924 85,783,618 46,427,840 27,925,781 33,423,396 80,355,961 86,699,238 486,961,442 277, 824,446 83,957,139 27,516,359 31,323,730 47,643, 727 44,714,938 82,781,630 462,935,861 259,569,154 74,325,580 24,448,550 27,611,945 44,145,591 41,559,643 74,034,324 15,437 833,508,551 8,066 18,532 2,209 52,174 245 660 633 2,324 1,197,846, 834 1,050,941,297 691,917,230 8,025,242,903 53,066,396 143,199, 705 117,237,863 558,935, 870 1,003,965,084 11,347,107,953 65,293,985 973,427,960 803, 796,002 1,065,461,721 198,486,715 344,074,009 1,212,542,968 65,294 973,428 803, 796 1,085,462 198,487 344,074 1,212,543 11,256, S 8,168,139 ! 462,936 259,569 74,326 24,448 27,612 44,146 41,560 74,034 .10 1.30 1.07 1.44 .27 .47 1.62 15.04 11.32 .65 .37 .11 .04 .04 .05 .OS .11 1.44 1, ii 11,838,3 i 1,197,846,834 • 1,050,941,297 ] 691,917,230 1,322,866,681 I 9,348,109,584 I ' 53,066,396 I 143,199,705 117,237,863 1,428,094,681 ,158,811 2,192,025,492 14,030,413,590 3,348 3,519 22,182 4,533 786, 980,819 473,094,179 2,236,249,787 211,916,762 161,400,144 68,879,045 288,129, 260 22,083,345 948,380, 963 541,973,224 2,524,379,047 234,000,107 326,100 56,607,361,974 13,623,114,781 70,230,476,755 84,843 2,506,557,276 1,630,141,010 1,544,351,691 6,171, 970,969 144, 889,455 389,177,781 277,104,957 1,004,158,722 13,668,351,861 1,461,570,187 219,651,279 114,006,988 36, 209, 586 75,406,625,17 2,467,157,111 1,539,412,954 1^528,241,441 5,345,411,799 143,762,711 386, 609, 024 274,336,052 986,016,039 2,467,157 1,539,413 1,528,241 5,345, 412 143.763 386' 609 274,335 986,016 3.32 2.16 2.05 S. 18 .19 .52 .37 1.34 12,670,947,161 12,670,947 18.13 1,446,286,084 177,065,901 17,356,833 1,446,286 177,066 17,357 1.94 .29 .15 .05 73,172,669,102 73,172,669 a w a o 100.00 CO CO 34 STATISTICS OF INCOME. Capital stock tax returns—Distribution by industrial groups—Percentage table, showing ratios to total par value. [Returns filed for 1922 (July 1, 1921-June 30, 1922).] Capital stock. Total par value Preferred. (common Common. and preferred). Industrial groups. Agriculture: Farming Total Mining and quarrying: Coal Metal mining Oil and gas Nonmetal mining.. Quarrying All other mining and quarrying Total Manufacturing: Food products Textile products Leather products... . Rubber products ; Wood products.... Paper, pulp, and products Printing and publishing .. Chemicals and allied substances Stone, clay, and glass Metal and metal products All other manufacturing Total Construction Transportation and other public utilities: Steam railroads Electric railroads All other railroads and combinations Water transportation "Elp.rtf.rifilight and power nrvrpppnips . . Gas companies Telephone, telegraph, and radio companies Waterworks Storage companies All other public utilities Total . . Fair value. 93.93 73. 86 6.07 26.14 100.00 100.00 110.08 105.02 90.08 9.92 100.00 109.11 88.25 96.22 93.51 90.34 86.11 78.85 11.75 3.78 6.49 9.66 13.89 21.15 100.00 100.00 100.00 100.00 100.00 100.00 155.19 114.33 100.58 199.89 102.87 51.65 91.35 8.65 100.00 109.42 71.64 74.34 68.92 57.05 87.75 73.34 80.25 73.58 78.39 71.48 70.05 28.36 25.66 31.08 42.95 12.25 26.66 19.75 26. 42 21.61 28.52 23.95 100.00 100.00 100.00 100.00 100. 00 100.00 100.00 100.00 100.00 100.00 100.00 110.24 153.69 121. 61 90.97 174.60 154.56 149.41 151.39 118.67 138.17 131.38 73.14 26. 86 100. 00 136.37 86.99 13.01 100.00 121.23 78.47 82.41 71.76 78.83 90. 50 81.02 89.24 91.53 93.54 86.46 72. 61 21.53 17.59 28.24 21.17 9.50 18.98 10.76 8-47 6.46 13.54 27.39 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 77.78 31.75 63.58 110.21 113.50 76.03 98.87 82.28 77.43 112.11 74.50 80.33 19. 67 100.00 76.68 Trade 81.91 18.09 100. 00 139.33 Public service: D omestic service—hotels, etc Amusements—theaters, etc Management economics, accountants, etc.. Educational—colleges, museums, etc Curative—hospitals, asylums, etc Legal—lawyers, patent attorneys, etc Engineering—architects, civil, etc All other service Total 77.29 87.33 83.07 69.01 93.48 95.75 89.16 90.93 22.71 12.67 16.93 30.99 6.52 4.25 10. 84 9.07 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 121.62 114.36 97.87 59.27 112.17 142.55 55.65 95.48 83.02 16.98 100.00 107.84 35 STATISTICS OF INCOME. Capital stock tax returns—Distribution by industrial groups—Percentage table showing ratios to total par value—Continued. Capital stock. Total par value Industrial groups. Common. Preferred. (common and preferred). Finance, banking, insurance, etc.: National banks State banks Trust companies.. .... Stocks, bonds, loans, realty and holding companies Life insurance.. Accident, fire, and marine insurance All other insurance.. All otherfinancialconcerns and combinations Total Combinations, predominant industry not ascertainable Concerns in liquidation.. . Inactive concerns Exempt organizations Grand total 100.00 100.00 100.00 85.85 100. 00 100.00 100.00 39.14 14.15 60. 80 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100. 00 Fair value. 209.25 155.11 223. 20 66. 02 273.03 271. 77 236.36 70.31 84.38 15.62 100.00 97.42 82.98 87.29 88.59 90.56 17.02 12.71 11.41 9.44 100.00 100. 00 100.00 100.00 154.11 40.53 4.52 15.47 80. CO 19.40 100.00 107.37 co Capital stock tax returns—Distribution by size of capital stock fair value, showing capital stock, fair value, and tax. [Returns filed for 1922 (July 1,1921-June 30, 1922).] Capital stock. Number of returns. Size of capital stock fair value. No fair value reported.. Fair value under $1,000. $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 Sf,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 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 o $50,000.. $50,000 tto $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 $3 00,000.... $300,0001 o $400,000 $400,000 t o $500,000.... $500,000 t o $750,000.-.. $750,000to $1,000,000.. $1,000,000 to $1,500,000 $1,500,00010 $2,000,000 $2-000,000 to $3,000,000 $3,000,0001 o $4,000,000, , 28,934 20,602 9,684 G,603 6,036 5,962 7,912 5,297 5,003 4,852 4,514 8,558 4,333 4,769 3,821 3,416 18,907 16,073 14,452 20,688 14,528 13,286 9,296 7,445 6,069 5,037 19,195 10,167 6,884 5,019 6,592 4,023 5,711 3,069 3, 259 1,346 1,700 831 Common. $3, 854,693, 432 2,544,126,662 874,672,538 151,644,281 132,955,758 ' 138,860,469 183, 227, 738 86,604,172 85, 050,916 86,789,036 93,616,366 176,142,810 102,262,816 102,739,016 94,057,192 80,415,322 469,354,481 459,905,481 475,383,408 774,138,264 688, 437,953 757,578,212 571,874,33S • 511,818,432 468,629,881 419,401, 567 2,008,878,319 1,417,036,216 1,192,053,197 971,270,500 1,564,689,625 1,253,728,354 2,277,230,420 1,707,994,502 2,370,722,091 1,391,131,787 2,534,874,358 1,613,471,540 Preferred. $540,939 829 376,392,314 121,452,175 12,139,137 5,240,524 4,424,179 8,407,125 12,852,876 5,941,243 4,161,000 7,039,605 7,009, 503 2,587,492 5,236, 297 4,764, 997 5,471,008 27,325,251 37,046, 408 29,338,177 58,478, 028 63,979,362 55,533,187 46,447,584 37,304,317 55,539,537 39,240,684 236,519,142 186,704,434 171,489,147 138,182,378 274,433,579 264,333,403 635,617,711 410,792,059 595,548,651 342,314,022 1,428,246,378 491,483, 501 Total par value (common and preferred). $4,395,633,261 2,920,518,976 996,124, 713 163,783,418 138,196, 282 143,284,648 191,634,863 99,457,048 90,992,159 90,950,036 100,655,971 183,152,313 104,850,308 107,975,313 98, 822,189 85,886, 330 496,679,732 496,951,889 504,721, 585 832,616,292 752,417,315 813,111,39-9 618,321,922 549,122', 749 524,169,418 458,642,251 2,245,397,461 1,603,740,650 1,363,542,344 1,109,452,878 1,839,123,204 1,518,061,757 2,912, 848,131 2,118, 786,561 2,966,270,742 1, 733, 445,809 3,963,120, 736 2,104,955,041 Fair value. $3,507,087 9,127,222 15,932,460 20,560, 599 26,455, 747 41,818,383 33,948,083 37,294,404 40,908,092 42,777,081 87,724,003 49,651,566 59,227,139 51,481,372 49,379,298 325,559,737 356,616,725 390,747,824 712,847,974 647,744,523 718,808,439 599,828,140 556,216,691 514,034,289 477,358,646 2,312,293,917 1,750,872,169 1,531,522,713 1,367,427,098 2,267,809,365 1,793,194,645 3,487,627,894 2,641,197,918 3,962,622 162 2,335,025,027 4,091,410,399 2,840,957,295 Taxable fair value. Tax. $84,839 7,352,681 12,069,669 16,394,697 19,954,448 43,768,929 27,716,159 34,943,473 31,949,038 31,866,791 228,403,990 273,251,294 314,431,736 603,063,141 567,477,347 643,584,349 547,544,580 514,511,712 479,471,284 447,588, 893 2,190,729,747 1,684,189,725 1,480,944,229 1,327,238,854 2,215,952,267 1,755,608,469 3,395,581,488 2, 598, 731,564 3,887,014,381 2,300,979,019 4,039,252,629 2,803,929,915 S85 7,353 12,070 16,395 19,954 43,769 27,716 34,943 31,949 31,867 228,401 273,251 314,432 603,063 567,477 643,584 547, 545 514,512 479,-471 447,589 2,190, 730 1,684,190 1,480,944 1,327,239 2,215,952 1,755,606 3,395,581 2,598,732 3,887,014 2,300,979 4,039,253 2,803,930 a in 3 o o $4,000,000 to $5,000,000... $5,000,000 to $10,000,000.. $10,000,000 to $20,000,000. $20,000,00010 $30,000,000. $30,000,000 t o $40,000,000. $40,000,000 t o $50,000,000. $50,000,000 t o $60,000,000. $60,000,000 t o $70,000,000. $70,000,000 t o $80,000,000. $80,000,000 t o $90,000,000. $90,000,000 and over Total 486 877 489 134 69 28 33 23 11 10 67 1,227,677,711 3,579,353,729 4, 026,920,810 2, 020,704,200 1,354,310,937 964, 528,398 1,097,327,141 863,755,533 367,128,944 587,530,700 5,830,662,421 402,036,276 1,308,698,309 1,154,411,474 601,723,704 424, 477,409 260,755,799 407,160,570 273,738,689 129,398,375 152,000,000 1,758,757,932 1,629, 713,987 4, 888, 052, 038 5,181, 332.284 2, 622,427; 904 1,778 788, 346 1 225 284, 197 1 504 487,711 1 137 494,222 496 527, 319 739 530, 700 7 589 420,353 2, 167,562,933 6 059,030,445 , 6,743,380,692 3,245, 502,226 2,376', 293', 081 1 226,991,366 1 835,371,844 1 463,279,573 816,112,948 838,387,227 12 383,196,713 2 125,365,470 5'890,111, 467 6 627,551, 270 > 3,219,977, 854 2, 345,953,081 1,226,851,366 1,835,206, 841 1,463,164, 573 816,057, 948 763,983, 182 12, 332,866,713 2, 125, 365 5,890, 112 6,627. 551 3 219, 978 , 2 345, 953 l',226, 851 1,835, 207 1,463, 165 816, 058 763,983 12, 332, 867 326,100 56, 607,361,974 13,623,114,781 70,230,476 755 75 406,625,174 73, 172,669, 102 73, 172, 669 Oo Capital stock tax returns—Distribution by States and Territories, showing capital stock, fair value, and tax. 00 [Returnsfiledfor 1922 (July 1,1921-June 30,1922).] 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 Total number of returns. 2,974 102 1,428 1,994 14,757 6,143 4,606 682 950 2,834 3,898 576 1,631 19,121 8,844 8,647 4,573 4,912 4,353 2,725 3,512 14,213 10,562 9,044 1,531 12,787 2,340 4,756 1,179 1,016 9,556 835 50,826 4,335 2,432 18,682 4,253 4,653 Capital stock. Common. $276,009,785 14,838,616 522,327,875 141,234,942 3,704,948,418 1,227,891,845 810,157,775 236,024,929 318,107,110 212,368,742 374,451,654 167,914,406 245,461,569 4,089,795,677 785,144,867 551,532,660 659,524,433 464,764,701 508,230,607 408,241,140 698,576,093 2,869,919,801 1,434,334,596 1,605,924,280 104,021,152 1,763,679,152 323,205,113 348,029,606 289,470,784 76,725,185 1,502,729,016 84,444,553 12,493,878,563 408,094,740 73,215,529 2,948,280,348 668,809,720 383,816,667 Preferred. $45,093,778 50,000 9,890,718 11,858,497 442,800,257 159,538,487 133,853,052 820,325,994 89,627,471 18,815,236 75,305,119 5,146,702 7,966,119 1,127,862,297 219,792,337 105,096,296 169,429,218 69,898, 937 65,441,897 121,557,564 360,081, 455 933,078,977 316,404,274 209,428,439 6,791,497 515,463,982 19,976,252 67,757,221 2,632,508 22,021,502 296,299,778 2,010,694 3,981,221,929 131,323,065 5,742,347 1,038,603,810 74,138,778 43,110,346 Total par value (common and preferred). $321,103,563 14,888,616 532,218,593 153,093,439 4,147,748,675 1,387,430,332 944,010,827 1,056,350,923 407,734,581 231,183,978 449,756,773 173,061,108 253,427,688 5,217,657,974 1,004,937,204 656,628,956 828,953,651 534,663,638 573,672,504 529,798,704 1,058,657,548 3,802,998,778 1,750,738,870 1,815,352,719 110,812,649 2,279,143,134 343.181,365 415,786,827 292,103,292 98,746,687 1,799,028,794 86,455,247 16,475,100,492 539,417,805 78,957,876 3,986,884,158 742,948,498 426,927,013 Fair value. $380,647,341 3,979,794 154,247,415 180,513,222 3,544,151,287 936,164,001 1,220,754,520 469,407,950 284,217,610 277,520,544 583,761,945 297,157,552 146,368,210 6,043,570,710 1,054,964,158 754,403,929 815,342,155 636,867,429 757,049,452 380,172,655 895,467,974 3,532,961,507 2,723,225,893 2,160,120,725 160,692,277 2,214,754,279 263,638,233 433,713,819 47,979,471 186,878,414 1,973,212,707 60,236,710 19,329,780,708 622,037,381 92,979,508 4,835,533,770 709,830,384 402,340,972 Taxable fair value. Tax. $337,726,612 3,563,488 144,394,211 170,361,938 3,405,639,249 876,629,096 1,191,559,904 457,862,059 280,000,770 261,735,510 557,803,997 294,589,331 139,912,825 5,933,945,070 1,014,152,606 714,713,787 792,292,752 613,708,565 735,549,171 355,845,454 826,539,588 3,453,147,635 2,665,713,683 1,956,049,796 152,930,496 2,144,569,317 246,005,470 407,629,869 43,718,268 182,584,699 1,926 572,527 54,157,696 18,897,827,186 602,488,088 78,977,534 4,744,406,579 688,906,121 380,745,347 $337 727 3 563 144 394 170 362 3,405 639 876 629 1,191, 560 457,862 280,001 261,735 557 804 294 589 139 913 5,933 945 1,014 153 714 714 792, 293 613, 709 735, 549 355, 845 826, 540 3,453, 148 2,665,714 1,956 050 152 930 2,144 569 246,005 407,630 43, 718 182, 585 1,926 572 54, 158 18,897, 827 602, 488 78, 978 4,744,407 688,906 380, 745 in a a o Pennsylvania.. Rhode Island... South Carolina. South Dakota.. Tennessee Texas Utah Vermont Virginia Washington West Virginia.. Wisconsin Wyoming Total 17,610 1,902 3,547 2,341 4,116 8,834 3,237 1,216 4,519 9,596 4,249 10,984 1,687 6,122,676,484 307,528,334 195,996,913 95,753,371 419,761,419 1,484,931,541 447,679,920 82,894,610 736,056,852 1,117,236,225 669,543,196 845,331,585 285,846,875 972,870,310 73,425,682 55,154,029 6,166,675 74,719, 732 81,217,431 45,360,148 23,326,036 193,863, 706 51,035,076 83,788, 758 229,590,715 7,159,653 7,095, 546,794 380^ 952,016 251; 150,942 101 920,046 494',481,151 1,566, 148,972 493, 040,068 106, 220,646 929, 920, 558 1,168, 271,301 753, 331,954 1,074, 922,300 293, 006,528 8,321,463,474 584,299,893 309,407,507 90,571,199 460,037,003 1,600,373,864 324,947,140 110,428,406 939,145,419 759,708,187 834,019,019 1,384,694,538 120,882,914 8,211,270,970 575,071,701 292,126,029 80,380,627 440,329,975 1,543,518,971 310,136,721 105,492,400 915,762,144 720,666,092 811,768,903 1,316,741,181 114,447,094 8,211,271 575,072 292,126 80,381 440,330 1,543,519 310,137 105,492 915,762 720,666 811,769 I 326,100 50,607,361,974 13,623,114,781 70,230,476,755 75,406,625,174 73,172,669,102 73,172,669 1,316,741 114,447 Ul H O Ul o M o CO "40 STATISTICS OF INCOME. FEDERAL ESTATE TAX RETURNS. There are given below/tables prepared from the estate-tax returns filed during the period from September 9, 1916, the effective date of the original estate-tax law, up to and including January 15, 1922, the date as of which this statistical analysis was made. It should be noted that the tables are based on returns actually filed within this period as distinguished from the number of taxable estates in which the decedents died during this period. This distinction arises from the fact that estate-tax returns are not due until one year after death, and, while returns are frequently filed in advance, it results that relatively few returns for decedents dying in the calendar year 1921 had been filed on January 15, 1922. The estate tax is a tax imposed on the transfer of the net estate of a decedent and is graduated according to the size of the net estate. In the case of a resident decedent the net estate is the gross estate less the deductions indicated in the table, which include in each case a specific exemption of $50,000, so that in effect the gross estate of a resident decedent must exceed the specific exemption of $50,000 plus all other deductions before any tax can result. Returns must be filed for all resident estates where the gross estate exceeds $50,000. The net estate in the case of a nonresident decedent is the gross estate situated within the United States less the proportionate deductions specified by the statutes. The specific exemption of $50,000 does not apply to the estates of nonresident decedents, and returns must be filed in all cases where there is property situated within the United States. The size of the net estate as given in the first column of the tables corresponds to the successive taxable blocks as fixed by the revenue acts. Federal estate tax returns—Returns of resident decedents distributed by size of net estate. [Returnsfiledfrom Sept. 9,1916, to Jan. 15,1922.] Deductions. Size of net estate. No net estate U n d e r $50,000 $50,000 to $150,000 $150,000 t o $250,000 $250,000 t o $450,000 $450,000 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 t o $3,000,000. $3,000,000 t o $4,000,000. $4,000,000 t o $5,000,000.. $5,000,000 t o $6,000,000.. $6,000,000 t o $7,000,000., $7,000,000 t o $8,000,000. $8,000,000 t o $9,000,000. . $9,000,000 t o $10,000,000. $10,000,000 a n d o v e r . . . . Total 1 Net taxable estate. Number; returns. 1 Gross estate ' Specific exemption. Charitable, public, and similar bequests. Property Funeral and from estates administrative taxed expenses, debts, within unpaid mort5 years. gages, etc. $30,576,891 7, 710,205 8,447,479 2, 831, 956 3,064,830 1, 847,000 574,677 6, 507, 738 1S8,627 020, 953 15,149 5,643 20, 330 9,210 2,700 2,139 1,028 382 380 135 143 48 30 12 12 3 5 7 23 $437, 471,290 1,515,720,712 1,485, 573, 508 763,259, 906 955, 261,665 734,603, 884 396,427, S16 554,059, 742 275, 520, 099 409,476,872 189,347, 561 154,192,322 85, 795,900 89,045,097 26,915,756 52,825, 261 93, 506, 803 566,637,695 $282,150,000 1,016,500, 000 460,500,000 135,000,000 106, 950,000 51,400,000 19,100, 000 19,000,000 6, 750, 000 7,150, 000 2,400, 000 1,500, 000 600, 000 600, 000 150, 000 250, 000 350,000 1,150, 000 $41, 710,435 23,984, 281 26,378, 873 11,228,614 21,456, 847 17,227, 248 6,643,234 15,376,636 7, 800,649 4,265, 941 2,965,171 3,302, 545 709, 750 1,376,500 42, 230 8, 7S5, 641, 889 2,111,500,000 204, 491,687 700,000 4,197,398 385,585 18,382,172 61,297, 208 67,582, 903 Average amount of tax per return. $5,222,780 15,620,289 13,945,902 25,249, 846 28,219,539 18, 111, 256 30, 812,485 17,716,660 30, 879,593 17, 266,7«0 15, 855,161 8,684, 837 10,253, 243 2,754,906 6,693,365 10,745,533 93,106,148 $256.90 1,696. 01 5,165.15 11,804.51 27,450. 91 47,411.67 81,085. 49 131,234.52 215,941.21 359,724. ns 528,505.37 723,736. 42 854, 43G. 92 918,302.00 1,338,673.00 1,535,076.14 4,048,093. 39 1.35 1.93 2.67 3.57 4.78 5.55 6.73 7.63 8. 89 10. 41 11.74 13.17 13.47 12. 84 16.14 16. 21 20. 58 i 5, 407, 673, 531 351,138,323 9,597. 35 6.49 Total. $182,048,370 $536,485,696 81, 492, 899 1,129,687,385 674,852, 859 179, 526, 507 239,981, 522 90,920,952 247,131,602 115,659,925 144, 001, 541 73,527, 293 69, 810,855 43,492,944 96,155. 891 55, 271,517 43.340,653 28,601, 377 Gi; 953, 557 49.616.663 23, 487,303 18,106,983 19,091,066 14,288, 521 19,836, 867 17, 827,117 12,939.177 10,962,677 5,460; 510 1,113,112 11,353,144 10,717,559 27,197, 206 8,465,034 114,215,930 51,768,724 1,033,408,174 3,476, 982, 764 Average rate per cent of tax. Tax. Net estate.1 $386,033,327 810,720,649 523,278, 384 708,130,063 590,602, 343 326,616,961 457,903,851 232,179, 446 347,523, 315 165, 860, 258 135,101,256 65,959,033 76,105,920 21,455,246 41,472,117 66,309,597 452,421,765 o g 42 STATISTICS OF INCOME. Federal estate tax returns—Returns of nonresident decendents, distributed by size of net estate. [Returns filed from Sept. 9, 1916, to Jan. 15, 1922.] Returns. Size of net estate. Gross estate. 15 No net estate 2,559 Under $50,000 197 $50,000 to $150,000 60 $150,000 to $250,000 35 $250,000 to $450,000 12 $450,000 to $750,000 5 $750,000 to $1,000,000 9 $1,000,000 to $1,500,000... 1 $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... il $5,000,000 to $6,000,000... $6,000 000 to $7 000,000 . $7,000,000 to $8,000,000... $8,000 000 to $9 000 000 $9,000,000 to $10,000,000.. l $10,000,000 and over $297 18,596,146 18,467,508 12,325,362 12,284,161 7,712,386 4,492,489 11,200,833 1,975,276 2,896 107,596,891 Total* 4,602,418 5,514,445 Deductions. Net estate. Tax. Average tax. Average rate per cent. $650 1,420,958 $17,175,188 819,780 17,647,728 1,363, 512 10,961,850 999,779 11,284,382 7,180,346 532,040 4,358,201 134, 288 448,371 10,752,462 1,958,121 17,155 $240,036 352,617 285,521 403,929 370, 260 244,698 761,256 196,974 $93. 80 1,789. 93 4,758.68 11,540. 83 30,855.00 48,939.60 84,584.00 196,974.00 1.40 2.00 2.60 3.58 5.16 5.61 7.08 10.06 4,602,418 5,502,446 610,435 586,867 610,435. 00 586,867.00 13.26 10.67 1,325,335 1,325,335.00 12.71 11,999 10,425,570 10,425,570 5,748,532 2 101,848,712 5,377,928 1,866.69 5.28 1 The above returns are included in the distribution shown in Table 1. 2 Net taxable estate. On the pages immediately following will be found the basic tables of income distribution in the United States and in each State and Territory. Respectfully, D. H. BLAIR, Commissioner of Internal Revenue. Approved: September 21, 1922. A. W. MELLON, Secretary of the Treasury. BASIC TABLES 5375 °—22 4 43 TABLE 1.—-PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY STATES, FOR THE UNITED STATES; showing for each State the number of returns, net income, tax, and relative percentages. [Income returned for the calendar year ended Dec. 31,1920.] Returns. 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 Number. Percent of total. 52, 9S4 9, soy 21. SI2 :;s, M3 ;s9ii, 973 74,198 I i.S, 195 .1S, 937 69, 730 42,210 73, 325 13,715 25. 755 542, 467 189, 587 183, 398 99, 255 78, 25S 09, 340 47, 717 148,000 401, 770 305, 075 154,118 28, 022 162,199 45,557 97, 729 10, 381 35, 983 296, 989 13, 656 1,047,634 47,342 0.73 .14 .34 .52 5. 47 1.02 2.06 .26 .96 .58 1.01 .19 .35 7.47 2.61 2.53 1.37 1.08 .96 .66 2.04 5.53 4.20 2.12 .39 2.23 .63 1.35 .14 .50 4.08 .19 14.43 .65 Exemptions from normal tax. Net income. Amount. $156,604,933 19,400, 775 67, 280, 486 118,060.710 1,329,006,594 219,277,184 451,737, 702 55,633,321 208,388,174 141,105,124 228,619,716 55,572, 896 67,391,639 1,836,956,942 5oti,061,991 631,560, 789 305,413, 429 243, 879, 230 237,109,145 143,455; 545 482,195, 448 1,368, 406, 648 895,679, 238 453,212,241 S3, 954,352 548,130,178 109,348,194 305,362, 706 25,337, 934 100,431,539 977, 853, 627 36,923,120 4,030,623,696 163,799,837 Per cent of total. 0.66 .09 .28 .50 5.59 .92 1.90 .23 .88 .59 .96 .23 .29 7.73 2.34 2.66 1.29 1.03 1.00 .60 2.03 5.76 3.77 1.91 .35 2.31 .46 1.29 .11 .42 4.11 .16 16.97 .69 Personal exemption. $99,269,490 13,853,200 44,545, 949 75,155, 920 671,115,418 137,048, 948 248, 763,357 33,065,407 110,764,184 78,481,769 141,801,937 24,984,775 47.324,424 985,177,317 339,845, 783 335,156, 847 192,208, 645 141,479, 501 123,211,401 84,000, 888 248,556,169 705,157, 500 526,258,383 273,953, 536 53,404,890 294,583,370 80,100, 443 184,139,333 17,278,755 60,379, 525 516,449,080 25,374, 895 1,795,803,364 88,454,680 Dividends. $10,507,830 111,127 3,365,844 7,708, 327 134,392,931 19,540,162 81,612,057 10,912, 704 19,560, 456 12,676,663 20,574,168 14,294, 793 3,101, 298 195,111,155 35,277, 906 28,304, 025 15,133,155 23,042,404 21,733,615 17,123.831 47,464,683 222,423, 509 99,940, 403 50,332,013 5,616,042 71,672, 864 5,150, 224 13,949, 759 783, 682 15,449, 742 101,302,111 1,778,195 631,956,075 23,481,369 Total tax. Net income Interest on subject to Normal tax. Govern- normal tax. ment obligations. 1 $206,368 3,166 53. 960 212', 535 3,495, 423 380, 872 1,161, 220 79, 976 395, 333 371,466 342, 085 82,324 18,402 7,476,961 847,516 788, 775 357,490 599, 629 1,317,711 184,534 1,041,037 5,834, 833 1,715,062 807,741 163, 283 1,310,179 144,043 252, 526 23, 827 110,079 2,435,468 45, 672 14,735,805 317,378 $46,561,245 5,433, 282 19,314,733 34,983,928 517,002, 822 62,307,202 120,201, 068 11,575,234 77,668, 201 49,575,226 65,901,526 16,211,004 16,947,515 649,191,509 180,090, 786 267,311,142 98,714,139 78,757, 696 90,846,418 42,146, 292 185,133, 559 434,990, 806 267,765,390 128,118,951 24,770,137 180,563, 765 23,953,484 108,021,088 7,251,670 24,492,193 357,666, 968 9,724, 358 1,588,128,452 51.546,410 $2,787,226 239, 746 1,029,906 1,969,059 28,741,887 3,570, 397 7,188, 945 823, 269 4,186, 289 2,854, 321 4,080,186 969, 953 923, 381 38,915, 462 9,671, 854 14,100, 762 5,723, 516 4,511,269 5,266, 530 2,401,968 10,459, 841 26,451,182 15,611,263 7,520, 412 1,491,293 10,835, 752 1,336,356 5,987, 862 357, 864 1,495, 352 20,317,226 507,593 99,279,606 3,185,443 Surtax. Amount. $1,695,579 8,859 295, 999 1,299,391 21,705, 618 3,196, 503 8,585, 653 1,298, 756 4,350,343 2,388,384 3,617,507 3,105, 586 163,233 46,493, 741 6,108, 270 4,676, 228 2,627, 877 2.780, 829 4,360, 061 2, 490, 451 10,729,392 42,917, 812 24,881, 998 7,649, 457 1,003,914 11,041,949 696, 834 2,375,443 32, 213 1,225, 441 22,95S, 251 104,980 187,327,674 6,435,232 $4,482,805 248, 605 1,325,905 3,268, 450 50,447, 505 6,766, 900 15,774,598 2,122, 025 8,536, 632 5,242,705 7,697,693 4,075, 539 1,086, 614 85,409,203 15,780,124 18,776, 990 8,351,393 7,292, 098 9,626, 591 4,892, 419 21,189, 233 69,368,994 40,493, 261 15,169, 869 2,495,207 21,877,701 2,033,190 8,363, 305 390, 077 2,720, 793 43,275, 477 612, 573 286,607,280 9,620,675 Per cent of total. 0.42 .02 .12 .30 4.69 .63 1.46 .20 .79 .49 .72 .38 .10 7.93 1.46 1.74 .78 .68 .90 .41 1.96 6.54 3.76 1.40 .23 2.02 .19 .78 .04 .26 4.03 .06 26.67 .89 1 a 02 o g North Dakota.. Ohio Oklahoma Oregon Peimsyl vania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia •- Washington West Virginia Wisconsin Wyoming 24, 209 447,90S 81, 785 67,640 672,746 .53,128 33,044 34,670 65,054 224, 617 30,510 19,205 92,576 148,067 96,326 150,452 24,594 259, 944 1 0.33 6.17 1.13 .93 9.26 .73 .46 .4-8 .90 3.08 .42 .26 1.28 2.04 1.33 2.07 .34 66,188,434 1,407,388, 003 295, 790, 791 193, 652,281 2,212,178,029 180,303,990 109,246,657 103,578,036 212,600,105 720.720,162 82,278,389 59,303,302 273 235,229 375.979,893 287 729,460 436,436, 810 63,244,529 100.00 23,735,629,183 0.28 5.93 1.29 .82 9.32 .76 .46 .44 .90 3.04 .35 .25 1.15 1.58 1.21 1.84 1,105,801 56,285,168 13,548, 211 6,649,011 118,750,989 11,685,163 3,236,875 2,228,187 7 565,009 25,400,849 1,506,781 2,259,129 7,404,201 9,094,764 8,517,268 13,232,531 1,161,320 0.10 5.24 1.26 .62 11.05 1.09 .30 .21 .70 2.36 .14 .21 .69 .85 .79 1.23 .11 12,834,684,529 2,735,845,795 61,549,572 8,103,549,287 478,249,919 596,803,767 1,075,053,686 100.00 45,442,955 797,477,862 154, 216,712 112,127,572 1,202,866,540 86,568,700 63,491,205 65,652,663 120,182,996 400,922,495 56,999,468 32,774,478 166,724,031 234,259,483 176,759,859 276,457,705 41,610, 722 3,551, 290 197,442, 918 16,174, 204 12,190, 253 291,025, 778 39,628,412 9,921,486 3,585,032 16,341,019 44,913,294 5,551,054 8,590,700 23,489,383 22,647,416 29,320, 038 43,708, 932 2,379,464 33,075 3,143,152 546,217 229, 869 6,339,391 407,709 161,340 77,053 258,503 748,692 64,296 160,179 639,357 362, 495 417, 398 562, 943 25,224 17,161,114 409,324, 071 124; 853, 658 69,104, 587 711,946,320 53,699,169 35,672,626 34,263, 288 75,817,587 274,135,681 19,663,571 17,'777,945 82,382,458 118,710,499 81,232,165 115,707,230 19, 229,119 928,230 24,774, 743 7,277,562 3,666,074 44,633,100 3,414,170 1,915,886 1,823,641 4,339,656 15,313,576 1,105, 094 1,020,066 4,363,687 6,127,886 4,629,050 7,160, 930 963, 597 177,571 31,510,425 6,270,649 2,982,937 74,117,889 8,270,993 1,320,989 404,546 3,225,353 10,087,273 401,687 1,239,063 3,040,514 2,966,878 3,888,218 6,071,601 197,723 Interest on Government obligations not wholly exempt from tax. o J o o Oi TABLE 2. - P E R S O N A L 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. [Income returned for the calendar year ended Dec. 31,1920.1 Exemptions from normal tax Income class. $1,000 to $2,000 2 $1,000 t o $2,000 $2,000 to S3,000 2 $2,000 to $3,000 $3,000 to $4,000 2 $3,000 t o $4,000 $4,000 to $5,000 2 $4,000 t o $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 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 $60,0001 o $70,000 $70,000 t o $80,000. . $80,000 t o 190,000 $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 . Number of returns. Net income. 761 ,995 1,909 ,955 930 ,659 1,638 ,657 37 ,564 856 ,995 11 ,416 431 ,141 177 ,147 112 ,444 74 ,511 51 ,211 40 ,129 29 ,984 24 ,370 19 ,388 16 ,089 13 ,739 44 ,531 23 ,729 14 .471 15 isos 8 ,269 4 ,785 3 ,006 1 ,909 1 ,356 977 2,191 590 307 166 169 70 $1,201,296,261 2,848,770,357 2,129,193,720 4,055,349,648 125,598,720 2,941,487,294 50,581,107 1,921,940,118 969,504,603 726,361,550 557,103,872 434,462,407 380,898,531 314,400,337 280,196,629 242,527,549 217,085.265 199,128,079 765,354,264 529,212,663 395,807,952 543,792,249 368,184,912 261,433,828 194,506,539 147,024,770 114,818,467 92,602,729 265,511,505 100,966,280 68,307,141 45;865,252 58,252,657 31,060,895 Persona 1 exemptions. $1, 561,058, 719 1, 920,895, 163 2, 346,669, 224 2, 890,213, 944 93,504, 684 1; 758,241, 908 20,703, 781 889,737, 327 361,206, 842 228,585, 811 149,965, 534 101,737, 772 79,624, 590 58,790, 816 47,971, 393 37,797, 463 31,379, 422 26,489, 941 85,699, 368 45,050, 205 27,164, 221 29,308, 578 15,117, 152 8,613, 544 5,410, 897 3,536, 853 2, 385, 288 1,755, 689 3,724, 543 966, 808 514, 874 279, 200 265, 100 107, 975 Dividends. $38,889,381 15,318,566 58,757,898 38,802,446 50,217,981 57,889,135 39,154,600 72,935,508 85,642,089 85,334,736 76,168,995 71,694,936 66,061,095 61,234,473 57,665,639 54,459,354 51,288,059 47,995,870 204,945,101 169,984,024 133,778,337 201,886,226 152,860,997 116,740,720 90,936,869 70,146,319 55,581,429 44,380,282 143,158,774 55,619,123 46,828,195 27,282,351 39,150,948 22,099,996 Interest on Normal tax. Government1 obligations. Surtax. Total tax. Average Average rate of amount of tax per individual. tax per cent. $118.145 $36,859, 732 S-3G, 859,732 $19.30 153,115 45,507, 821 45,507,821 27.77 1.12 280,956 45,166, 537 45,166,537 52.70 1.54 565,453 4, 780.958 3, 542:047 3, 168,739 2 052,173 2, 646,518 1> 761,879 2, 721,163 2, 036,482 2, 079,973 1, 307,255 6, 566,926 3, 780,318 2, 942.660 4, 201^978 3. 075;861 2', 057,036 1, 705,928 1, 067,066 h 020,858 569,887 2, 821,861 892.315 687J 785 375,407 496,264 334,297 38,329, 579 22,031, 171 18,534, 425 16,617, 190 14,347, 134 13,695, 156 11,874, 098 11,087, 241 9,847, 146 9,011, 825 8,447, 705 33,495, 378 23 828 602 17,894', 313 24,282, 793 16,224, 352 11,315, 900 8,277, 842 6,340, 791 4,843, 015 4,017, 531 10,950, 766 3,923, 046 2,449, 725 1,888, 716 2,147, 724 1,311, 303 38,329,579 22,723,554 20,557,583 19,504,029 17,621,245 17,479,622 15,746,694 15,206,613 14,015,969 13,256,386 12,824,442 55,508,479 45,700,738 39,204,685 63,194,658 51,855,933 43,191,412 36,867,302 31,610,679 27,450,124 24,598,202 86,587,694 40,060,770 30.379,905 22;163,748 30,023,022 17,020,439 88.90 128.28 182.83 261.76 344.09 435.59 525.17 623.99 722.92 823.94 933.43 1, 246.51 1, 925.95 2, 709.19 3, 997.64 6, 272.33 9, 026.42 12, 264.57 16, 054.18 20, 243.45 25, 177.28 39, 519.71 67, 899.61 98, 957.35 133, 516.55 177, 651.02 243, 149.13 1.99 2.34 2.83 3.50 4.06 4.59 5.01 5.43 5.78 6.11 6.44 7.25 8.64 9.90 11.62 14.09 16.52 18.95 21.50 23.91 26.56 32.61 39.68 44.47 48.32 51.54 54,80 $692,383 2,023,158 2,886,839 3,274,111 3,784,466 3,872,596 4,119,372 4,168,823 4,244,561 4.376,737 22,013,101 21,872,136 21,310,372 38,911,865 35,641,581 31,875,512 28,589', 460 25,269,888 22,607,109 20,580.671 75,636;928 36,137,724 27,930,180 20,275,032 27,875,298 15,709,136 1.29 I 03 $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 Total. 987,385 72,909 144,853 58, 688 94, 123 172,071 1,497,074 802,115 723,294 9,226 420,213 245,081 58, 890,818 21,072,076 21,988,642 5,087,594 10, 863,868 9,218,058 136,400 38,600 16,900 3,200 5,000 3,200 4 29, 919,977 6,600 37 021, 628 208, 180 4,359 7,259,944 23,735,629,183 12,834,684,529 2,735 845, 795 61,549 572 478,249,919 i Interest on Government obligations not wholly exempt from tax. 44, 347, 149 11,954, 254 14 797,956 7 989, 220 6 508, 744 8,336,392 98 25 19 3 4 3 2 31, 267,938 12,073, 878 13,030,056 3,046,350 6,732, 213 5,792, 268 32, 765,012 12, 875,993 13, 753,350 3,055, 576 7, 152, 426 6,037, 349 334,336.86 515,039.72 723,860.53 1,018,525.33 1,788,106.50 2,012,449.67 55.64 61.10 62.55 60.06 65.84 65.49 19, 182 025 19, 186,384 4, 796,596.00 64.13 596, 803, 767 * 1,075,053, 686 148.08 4.53 Nontaxable. Personal exemptions and dividends exceed net income. H O •SB* 48 STATISTICS OF INCOME. TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES. [Income returned for the calendar year ended Dec. 31,1920.] Returns. Income class. Simple distribution. Number 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 $50,000 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. $2,000,000 to $3,000,000. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over Total Cumulative distribution. Cumulative percentages. Over the Under the Over the Under the Per cent of total. class below. class above. class below. class above. 2,671,950 2,569,316 894,559 442,557 177,147 112,444 74,511 51,211 40,129 29,984 24,370 19.388 16,089 13,739 44,531 23,729 14,471 15,808 8,269 4,785 3,006 1,969 1,356 977 2,191 '590 307 106 169 70 98 25 19 3 4 3 36.80 35.39 12.32 6.10 2.44 1.55 1.03 .71 .55 .41 .34 .27 .22 .19 .61 .33 .20 7,259,944 100.00 111 .06 .04 .03 .02 .01 .03 . 0081 . 0042 . 0(123 . 0023 . 0010 .0013 .00035 . 00027 . 00004 .00005 .00004 .00005 7,259,944 4,587,994 2,018,678 1,124,119 681,562 504,415 391,971 317,460 266,249 226,120 196,136 171,766 152,378 ' 136,289 122,550 78,019 54,290 39,819 24,011 15,742 10,957 7,951 5,982 4,626 3,649 1.45S ' 868 561 395 226 156 58 33 14 11 7 2,671,950 5,241,266 6,135,825 6,578,382 6,755,529 6,867,973 6,942,484. 6,993,695 7,033,824 7,063,808 7,088,178 7,107,566 7,123,655 7,137,394 7,181,925 7,205,654 7,220,125 7,235,933 7,244,202 7,248,987 7,251,993 7,253,962 7,255,318 7,256,295 7,258,486 7,259,076 7,259,383 7,259,549 7,259,718 7,259,788 1, 259,886 7,259,911 7,259,930 7,259,933 7,259,937 7,259,940 7,259,944 100.00 63.20 27.81 15.49 9.39 6.95 5.40 4.37 3.66 3.11 2.70 2.36 2.09 1.87 1.68 1.07 .74* .54 .32 .21 .15 .11 .08 .06 .05 .02 . 0119 . 0077 .0054 .0031 .0021 .0008 . 00045 .00018 . 00014 . 00009 . 00005 36.80 72.19 84.51 90.61 93.05 94.60 95. 63 96.34 98.89 97.30 97.64 97.91 98.13 98.32 98. 93 99.26 99.46 99.68 99.79 99. 85 99.89 99.92 99.94 99.95 99.98 99.9881 99.9923 99. 9946 99.9969 99.9979 99.9992 99.99955 99.99982 99.99986 99.99991 99.99995 100. 00 49 STATISTICS OF INCOME. TABLE 3. PERSONAL RETURNS SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES—Continued. Net income. Simple distribution. Income class. 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 $50,000 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... $2,000 000 to $3,000,000... $3,000,000 to $4,000,000... $4,000,000 to $5,000,000... $5,000,000 and over i Total $4 050 066 618 6,184,543,368 3,067,086,014 1,972,521,225 969 504,603 726,361,550 557 103 872 434,462,407 380,898,531 314,400,337 280,196,629 242,527,549 217,085,265 199,128.079 765,354,264 529,212,663 395,807,952 543,792,249 368,184,912 261,433,828 194,506,539 147,024,770 114,818,467 92,602,729 265,511,505 100,966,280 68,307,141 45.865,252 58,252,657 31,060,895 58,890,818 21,072,076 21,988,642 5,087,594 10,863,868 9,218,058 29,919,977 ! 23,785,629,183 ! Per cent of total. Cumulative distribution. Over the class below. 17 06 $23 735 629 183 26.06 19 685,562,565 12.92 13,501,019,197 8. 31 10,433,933,183 4.08 8 461 411 958 3.06 7,491,907,355 2 35 6 765 545 805 1. S3 <i'208* 441 933 1.60 5,773,979,526 1.32 5,393.080,995 1.18 5,078,680,658 1.02 4,798,484,029 .91 4,555,956,480 . 84 4,338,871,215 3. 22 4,139,743,136 2. 23 3,374,388,872 1.67 2,845,176,209 2.29 2,449,368,257 1.5f> 1.905,576,008 1.10 1.537,391,096 . 82 1,275.957,268 . 03 1,081,450,729 .4S 934,425,959 . 3') 819,607,492 1. 12 727,004, 763 . 43 461,493,258 . 2;) 360,526,978 . 19 292,219,837 . 25 246,354,585 .13 188,101,928 .25 157,041,033 .09 98.150,215 .09 77,078,139 . 02 55,089,497 . 05 50,001,903 . 04 39,138,035 . 13 100.00 29,919,977 Under the class above. Cumulative percentages. Over below. Under above. $4 050 066 618 10,234,609 986 13,301,696,000 15,274,217,225 16 243 721 828 16,970,083,378 17 527 187 250 17 961 649 657 18,342,548,188 18,656,948,525 18,937,145,154 19,179,672,703 19,396,757,968 19,595,886,047 20,361,240,311 20,890, 452,974 21,286,260,926 21,830,053,175 22,198,238,087 22,459,671,915 22,654,178,454 22,801,203,224 22,916,021,691 23,008,624,420 23,274,135,925 23,375,102,205 23,443,409,346 23,489,274,598 23,547,527,255 23,578,588,150 23,637,478,968 23,658,551,044 23,680,539,686 23,685,627,280 23,696,491,148 23,705,709,206 100 00 82 94 56.88 43.96 35 65 31.57 28 51 26 16 24.33 22.73 21.41 20.23 19.21 18. 30 17.46 14. 24 12.01 10.34 8.05 6.50 5.40 4.58 3.95 3.47 3.08 1.96 1.53 1.24 1.05 .80 .67 .42 .33 .24 .22 .17 17 06 43.12 56.04 64.35 68 43 71.49 73 84 75.67 77.27 78.59 79.77 80.79 81.70 82.54 85.76 87.99 89.66 91.95 93.50 94.60 95.42 96.05 96.53 96.92 98. 04 98.47 98. 76 98.95 99.20 99.33 99.58 99.67 99.76 99.78 99.83 99.87 23,735,629,183 . 13 100.00 50 STATISTICS OF INCOME. TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES—Continued. Tax (income tax and surtax). Income class. Simple distribution. Amount fn 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 $50,000 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... $2,000,000 to $3,000,000.. $3,000,000 to $4,000,000... $4,000,000 to $5,000,000 $5,000,000 and over Total $36,859,732 45,507,821 45,166,537 38,329,579 22,723,554 20,557,583 19,504,029 17,621,245 17,479,622 15,746,694 15,206,613 14,015,969 13,256,386 12,824,442 55,508,479 45,700,738 39,204,685 63,194,658 51,865,933 - 43,191,412 36,8(37,302 31,610,679 27,450,124 24,598,202 86,587,694 40,060,770 30,379,905 22,163,748 30,023,022 17,020,439 32,765,012 12,875,993 13,753,350 3,055,576 7,152,426 6,037,349 Per cent of total. Cumulative distribution. Over the class below. Under the class above. Cumulative percentages. Under Over the class the class above. below. 3.43 $1,075,053,686 4.23 1,038,193,954 992,686,133 4.20 947,519,596 3.57 909,190,017 2.11 886,466,463 1.91 865,908,880 1.81 846,404,851 1.64 828,783,606 1.63 811,303,984 1.46 795,557,290 1.42 780,350,677 1.30 766,334,708 1.23 753,078,322 1.19 740,253,880 5.16 684,745,401 4.26 639,044,663 3.65 599,839,978 5.88 536,645,320 4.82 484,779,387 4.03 441,587,975 3.43 404,720,673 2.94 373,109,994 2. 55 345,659,870 2.29 321,061,668 8.05 234,473,974 3.73 194,413,204 2.83 164,033,299 2.06 141,869,551 2.79 111,846,529 1.58 94,826,090 3.05 62,061,078 1.20 49,185,085 1.28 35,431,735 .28 32,376,159 .67 25,223,733 .56 $36,859,732 82,367,553 127,534,090 165,863,669 188,587,223 209,144,806 228,648,835 246,270,080 263,749,702 279,496,396 294,703,009 308,718,978 321,975,364 334,799,806 390,308,285 436,009,023 475,213,708 538,408,366 590,274,299 633,465,711 670,333,013 701,943,692 729,393,816 753,992,018 840,579,712 880,640,482 911,020.387 933,184,135 963,207,157 980,227,596 1,012,992,608 1,025,868,601 1,039,621,951 1,042,677,527 1,049,829,953 1,055,867,302 100.00 96.57 92.34 88.14 84.57 82.46 80.55 78.74 77.10 75.47 74.01 72.59 71.29 70.06 68.87 63.71 59.45 55.80 49.92 45.10 41.07 37.64 34.70 32.15 29.86 21.81 18.08 15.25 13.19 10.40 8.82 5.77 4.57 3.29 3.01 2.34 3.43 7.66 11.86 15.43 17.54 19.45 21.26 22.90 24.53 25.99 27.41 28.71 29.94 31.13 36.29 40. 55 44.20 50.08 54.90 58.93 62.36 65.30 67.85 70.14 78.19 81.92 84.75 86.81 89.60 91.18 94.23 95.43 96.71 96.99 97.66 98.22 19,186,384 1,075,053,686 1.78 100.00 19,186,384 1.78 1,075,053,680 100.00 52 STATISTICS OF INCOME. TABLE 4.—PERSONAL RETURNS—SEX AND FAMILY RELATION. [Income returned for the calendar year ended Dec. 31,1920.] Joint return of husbands and wives, with or without dependent children, in- Men—Heads of fami- Women—heads cluding h u s b a n d s lies. families. whose wives, though living with them, filed separate returns. States and Territories. I 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 Number Number Number of of | Net income. of Net income Net income. returns. returns. returns. 30,113 $106,777,021: 6,248,422; 3,062 40,544,468 13, < 86,024,445 24,336 828,808,619 199,939 42, 147.080,304 68,293 263,507,421 9,776 35,312,511 28,194 112,656,0141 24,559 97,961,720 44,394 159,015,400 7.406 33,504,627 14,429 42,308,636 308, 956 1,254,650,113 106,389 376,951,481 102.197 437,374,031 65,098 223,532,069 42,279 160,061,075 31,927 104.329,305 24,775 92,733,529 69,377 285 825 362 871,102,629 210,462 566,792,849 ] 48,148 298,925,829 81,509 56,638,787 15,966 366, 704, 262 90, 881 63,799,291 22,667 218,340,526 59,332 13,581,029 4,694 59,750,339 16,669 621,998,916 150,150 22,214,214 7.512 498,584! 2,432,064,684 111,192,533 27,3321 44,922,063 13,9931 914,369,129 238,663) 204,301,357 50,289 115,229,590 30,203 347,881 1,407,825,552 100,642,898 21,878 77,839,382 20,780 73,999,123 21,115 146,674,288 36,857 340,544,031 115,858 16,906 54,904,054 9,157 36,471,948 j 48,976 177,899,892 58,801 176,067,372 51,227 186,612,028 84,866 296,529,998 11,612! 35,601,228 |3,775,261 14,988,746,394 3,573 607 1,109 2,163 24,194 5,366 11,462 1,060 3,504 3,175 5,331 611 1,284 24,146 11,728 11,138 4,748 5, 702 5,666 3,205 7, 646 23,427 21,691 7,737 2,567 12,682 2,9211 4,384 551 2,076 19,530 850 82,250 2,405 1,384: 34,780| 4,266! 4,372| 52,133 4,459 1,479 1,469 4,774 12,830 1,497 1,400 5,T" 6,887 6,424 9,538 1,104 $9,720,311 1,182,779 2,957,184 5,948,550 73,988,938 13,095,969 30,846,709 3,183,968 10,222,914 8,478,436 13,874,095 1,828,345 3,231,413 84,284,098 29,667,054 33,853,308 14,411,578 16,370,118 15,372,376 8,289,827 25,861,513 66,153,905 53,816,078 23,455,271 6,273,971 36,865,617 7,562,503 13,957,193 1,211,212 5,098, 743 60,480,812 2,098,059 270,313,025 8,866,907 3,735,893 92,313,618 15,513,860 11,052,683 143,241,241 11,021,846 5,653,398 4,847,021 14,634,384 33,940,809 3,927,750 3,633,831 15,975,477 17,250,120 17,281,382 24,847,783 2,769,779 474,5741,384,463,654 618 $1,556,795 324 760,638 496 1,376,076 8,205 30,593,195 1,374 3,534,520 2,800 8,709,118 267 769,626 2,601 6,378,917 1,029 2,775,037 1,784 3,917,626 195 947,149 224 528,324 6,979 24,016,298 1,773 4,397,737 5,065 10,790,654 1,870 4,743, 980 1,637 4, 742,648 1,490 4,141,885 927 3,341 10,734 3,568 1,241 630 3,877 495 1,503 93 780 5,794 128 29,787 558 212 6,519j 1,306! 866! 8,552 1,570 247 371 1,376 3,820 277 315 1,318 1,504 404 1,241 96 2,160,327 10,667,466 27,843,941 11,953,040 4,259,908 1,444,344 9,087,346 1,073,954 3,995,129 198, 306 2,057,147 16,928, 767 393,547 90,854,142 1,700,326 404,191 18,297,815 4,966,108 2,232,558 29,017,960 4,249,057 1,106,155 961,144 3,304,235 10,614,834 646,915 848,645 3,939,030 3,457,144 1,266,745 3,503,452 250,629 132,181 388,364,530 53 STATISTICS OF INCOME. SHIP—DISTRIBUTION BY STATES, FOR THE UNITED STATES. [Income returns for the calendar year ended Dec. 31,1920.] All other—Women. All other—Men. Wives making separate returns from husbands. Num- i Number Numof Net income, ber of Net income, ber of j returns | returns. returns 15,606 6,229 8,182 9,287 127,871 19,520 46,156 5,407 17,236 10,513 16,949 3,840 8,308 159,565 59,661 49,377 22,086 22,479 19,088 14,146 52,889 111,146 111,529 55,978 7,079 43,509 17,665 24,543 4,426 12,305 92,109 322*411 13,487 7,472 139,735 20,568 29,403 224,502 18,423 8.223 9,634 16,886 56,122 10,109 6,799 29,956 71,813 34,886 46,396 10,798 $32,013,531 11,963,487 17,050,070 19,264,035 277,408,453 40,797,310 92,408,136 10,296,334 38,439,368 23,934,611 38,796,891 12,086,353 15,748,492 344,854,133 119,856,894 107,647,838 48,365,216 46,982,133 44,716,181 27.784,577 116', 101,618 253,724,229 211,010,839 104,285,018 14,995,418 97,807,148 33,219,158 52,142,376 8,422,261 23,102,835 196', 263,780 8,716,375 812,173,707 32,793,996 14,810,158 292,783,907 52,526,510 56,575,520 482,816,468 40,695,033 18,609,828 19,671,148 35,746,646 129,896,202 19,003,165 12,973,582 59,477,615 131,415,251 72,233,888 89,654,059 22,511,682 2,762 $4,864,438 312 $ 1 747 1,493 30;385 4,345 16,776 " 2,238 17,211 2,404 3,443 1,348 865 1,463,338 4,012,833 75,674,397 10,681,218 41,486,390 4,606,460 34,367,725 5,316,981; 7,207,321i 5,201,307 1,621,900 86,729,603 18,866,200 31,805,829] 10,068,901 ! 10,805,880! 8,349,504j 9,572,0581 32,085,786J 104,620,925 37,382,1521 15,212,4491 3,255,682! 372 2 338 i,303 36,370 8,997 13,500 4,584| 5,1931 2,987 4,229 12,482 38,641 18,349 6,569 1,529 9,688 1,644 6.983 '364 3,836j 25,310,930 3,096,215 13,716,746 725,8471 8,548,683! 26,025| 60,056,1971 536 972,9161 98,300! 288,503,188! 3,125 6,255,116| 1,061 1,982,818) 24,710 59,598,682; 4,512 11,694,2701 2,431 6,075,498! 34,201 102,755,115 6,136 1,973 1,828 4,510 9,483 1,527 1,300 6,603 3,976 2,850 7,754 17,492.216 4,146^ 778 3,153,251 8,669,263 22,511,418 2,884,032 3,923,907 12,768,785 9,461,948 6,780,278 16,940,361 1,671,992 2,256,565 4,886,603,493 503,690 1,264,955,7271 !,708 189 984 530 ,424 315 113 i, 451 ,039 Net Community property. Number of I returns; Net ,837 , 087 ,091 272 $1,836,697 771 107 1,076 9,081,885 863 928 422 236 339j 383! 115! 940 532 3,328,934' 697 625 129 685| 376 103 7,789! 57,858,791 Grand total. Number Net income. of returns. 52,984 $156 ,604,933 9,899 19! ,400,775 24,812 67; ,280,486 38,113 118' ,060,710 396,973 1,329:, 006,594 74,198 219! ,277,184 148,195 45i; ,737,702 18,937 55. ,633,321 69,730 208' ,388,174 42,210| 141; ,105,124 ,619,716 228. ,572,896 55: ,391,639 67:,956,942 1,836;,061,991 556. ,560,789 631, ,413,429 869 306, ,879,230 968 243. ,109,145 393 _ 237, ,455,545 4351 2 143, ,195,448 703i. 265 482, ,406,648 ,360 019. 1,368.,679,238 ,790 280. 895, ,212,241 , 084 706'. 453; ,954,352 251 1201. 83; ,130,178 562 875. 548: ,348,194 165 0731. ,362,706 109: 984 736L 306: ,337,934 103 871,380; 899 25, ,431,539 317 792j. IOO; .853,627 ,381 1551. 977: ,923,120 332 2,324,976 033 40| 36; 623,696 950 . ,302 136 4,030; 799,837 959 . 435 163. ,188,434 311!. 87 66; ,388,003 30, 852| ,790,791 1,407; 6S6| IIIIIII|IIIIIIZIZI~I 295; 652,281 432j j ,178,029 193: 093 2,212:,303,990 662 940 180: ,246,657 342 116 109; ,578,036 253 349 103, ,600,105 651 289 212, ,720,162 897 25,607 178,776,409 , 278,389 720, 194 82,,303,302 234 59, ,235,229 434 273, ,979,893 729 4,357 33,575,908 375, ,729,460 535 287. ,436,810 657 436: ,244,529 97 63: 77,558 534,840,405 40,115 287,654,980 7,259,944 23,735,629,183 73.325 1 7 ?' 15 25,755 542,467 189,587 183,398 99,255 78,258 69,340! 47,717 148,000 401.770! 305', 075' 154,118: 28 022 162,199 45,557 97,729 10.381! 35;983i 296,989! 13,656! ,047,634! 47, 342!1 24,209 447,998 81,785 67,640 672,746 53,128 33,044 34,670 65,054 224,617 30,510 19,205 92,576 148,067 96.326 150,452 24,594 54 STATISTICS OF INCOME. TABLE 5.—PERSONAL, RETURNS—SEX AND FAMILY RELATIONSHIP [Income returned for the calendar year ended Dec. 31, 1920.] Income class. Joint returns of husbands and wives, with or without dependent children, in- Men—heads of fami- Women—heads of cluding husbands lies. families. whose wives, though living with them, filed separatereturns. Number! Number Number of | Net income. of of Net income Net income. returns, j returns. returns. $1,000 to $2,000i $1,000 to 82,000 $2,000 to 13,0001 $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 $10,000 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 125,000 $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. $2,000,000 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 360,744 13,887 849,115 005,367 28,044 674,182 6,561 342,879 134,862 83,813 54,365 36,555 28,788 21,202 17,248 13,604 11,275 9,606 30,858 16,247 9,679 10,648 5,478 3,172 1.98T 1,31' 885 658 1,372 366 183 100 93 41 51 16 8 2 1 3 3,775,261 $609,081,993 231,964 $365,366,217 21,383,524 489 833,570 1,944,925,579 58,576 130,851, 291 2,554,890,564 81,447 203,724,524 92,857,252 1,313 4,382,081 2,315,763,942 39,283 134,611,174 29,032,847 1,941,747 427 1,528,243,891 21,001 93,834,365 737,504,257 11,259 61,485,940 541,134,595 6,692 43,279,479 406,347,352 4,472 33,464,652 310,142,598 26,654,063 3,143 273,286,998 2,397 22,733,251 222,303,211 18,216,450 1,738 198,304,563 16,757,055 1,454 170, 231,561 14,216,982 1,135 152,153,029 919 12,417,109 139,188,741 719 10,426,039 529,782,702 2,437 42,010,409 362,341,733 26.757,118 1,203 264, 706,373 760 20,780,407 366,015,795 722 24,781,199 244,032,925 368 16,379,109 173,245,798 213 11,658,819 128,169,799 8,016,619 124 98,475,302 6,119,508 82 74, 962,248 5,518,881 65 62,228,462 3,403,964 36 165,304,737 89 10,810,898 62,726,057! 3,377,046 20 40,796, 857 3,267,287 15 27, 732,066 869,485 3 31,758,792 747,794 2 18,152,328 1,311,478 3 30,852,016 1,175,284 2 13,605,607 (2) 1 9.142,738i (*) (2 () 37,937,562 2,282,360 .8,746,394 474,574 1,384,463,654 iNontaxable. Personal exemption and dividends exceed net income. 79,446 $113,488,242 137 391,118 9,502 367, 395 14,882 136,706 151,249 1,196 347,622 10,007 814,678 413 833, 871 4,488 250,681 2,618 769,772 1,981 179,608 1,361 026,070 1,062 110,991 748 874,261 559 167,302 538 229,429 339 377,717 325 418,994 236 350,097 837 447,647 468 840,583 286 625,028 278 147,274 160 942,937 90 152,684 64 364,000 32 531,032 30 894,295 20 109,519 50 954,745 11 729,482 8 136,844 4 028,562 3 1,174,095 132,181 388,364,530 55 STATISTICS OF INCOME. -DISTRIBUTION BY INCOME CLASSES, FOR THE UNITED STATES. [Income returned for the calendar year ended Dec. 31,1920.] All other—Women. All other—Men. ! Number i o: | returns. NumNet income. ber of ; 48 5131 1,531 441J2 4 784 470 65 1 2 137 95^ 008 919 40 861 14 329 g 779 6) 762! 4 836! 3 694 2, 811 2 268 1, 918 1. 548 h 399 4, 402 2. 377 625 I! 1; 673 930 510 349 239 153 113 296 78 51 24 43 16 17 5 7 2 1 returns $60,606,299 37,513 319,425,884 342', 968 11,140,187 6,935 09;' 983.326 50,542 7,284,320 2,760 323,142,796 20,396 4,095,172 1,951 182,315,093 10,340 78,131,633 5,656 63,257,564 4,346 50,624, 494 3,037 41.024,360 2,320 35;071,197 1,917 29,455, 873 1,523 26,065,577 1,137 23.948,236 1,006 20;879,226 846 20 289 S8K 763 75;708,535 2,514 53,026.066 1,455 44,432'. 772 887 57,784;752 1,099 41,325.662 581 27.828', 051 369 22', 640,185 186 17,785,800 139 12,926,746 111 10,897,472 67 37,087,493 181 13,285,893 11,236;691 6,546,261 18 14,720,326 20 8 7,059,409 10,640,878 15 4,128,712 1 7,891,476 I (2) 1 Net income. Wives making separate returns from husbands. Number of returns Net income. Community property income. Number of returns Net Numbei of income. returns. m Net income. $47,299,288 3, 572 $5,125,258 243 $328,964 761 995 $1 201,296 ,261 486 801, 945 1,909,955 2 848,770 357 475,640,109 20, 547 30,294,207 22 49, 934 930 659 2 129,193 720 16,617,147 1, 725 4,242,187 119,678,023 11, 085 27,181,961 4,680 12,754, 544i 1,638' 657 4 055,349 648 266 842, 444 37, 564 125,598 720 9,619,057 1, 848 6,462,317 70,134,712 7, 768 27,204,923 10,351 36,282,125 856, 995 2 941,487 294 44 190, 855 11, 416 50,581 107 8,695,814 1, 101 4,809,994 45,972,162 5, 40C 24,218,551 6.172 27,522 185 431, 141 1 921,940 118 j 969,504 603 31,062,982 4, 244 24,188,574 4; 179 22,880; 536 177, 147 726,361 550 28,132,029 3; 052 19,750,912 2,788 18,037, 199 112, 44-1 74,511 557,103 872 22,745,158 2, 407 18,006,453 2,107 15,736, 155 434,462 407 51, 211 19,668, 894 1, 816 15,425,317 1,479 12,521, 105 40 129380,898 531 18,187,007 1, 489 14,130,259 1,096 10,378, 828 29, 984i 314,400 337 919 9,627, 663 15,972', 912 1, 232 3 2,949,967 280,196 629 708 8.130, 551 24; 370! 13,069,347 1, 017 11,702,234 829 10,350,656 242,527 549 557 6'. 952 751 19, 388! 12;597.934 752 10,131,191 217,085 424 5; 722', 862 089 265 16, 11,404;131 666 9,657,705 13, 739! 199,128 079 350 5.090, 362 11,056,350 37,542', 442 170 44, 5311 765,354 264 22;607, 495 1,313 43,352,584 2, 651 14,521, 242 23, 729 529,212 663 32,522.126 1, 328 29,596;731 23,151,884 384 850 14, 395,807 952 228 471 10,634; 24,261; 705 412 14,214, 819 976 33,560,470 15, 808 543,792 249 37,810', 186 552 24,605,928 912 200 056 8,269 368,184 8,911, 25,782,958 123 6,715, 235 308 16,850.577 4 785 261,433 828 20,192,411 243 15,732; 703 194,506,539 57 3,753, 586 12,040,963 3 ' 006 26 1,918, 506 134 9,973,551 1, 969 147,024 770 10,388,103 7,692,435 91 1 356 21 1,746, 114,818; 467 047 9,441,078 15 1.405, 470 68 6,429,450 977 92,602 729 6,343,616 19 LI 20,976,052 29 174 092 505 3; 638, 265,511 21,584,714 2, 100,966 280 6 1,076, 469 590 51 8; 608,654 9; 937,416 5,483,075 2 24 141 400, 68,307, 307 000 5,393,749 4 13 3,541,269 166 45,865, 252 4,907,447 2,950, 631 8 657 58,252, 169 7,046,552 884, 502 2 3,653,178 31,060, 895 70 11 6,428,583 58,890, 818 98 8,619,962 21,072, 076 3 2,576,014 25 2 2 2,422,788 1 21,988,642 19 ( ) 5,087,594 3 (2) 10,863, 868 4 9,218,058 3 4 (2) 12,909,188 Grand total. 4,123,923 2,261, 727 29,919,977 ... 2,256, 565 4 886,603,493 503,690 1,264,955,727 77, 558 534,840,405 40,115 287,654, 980 7,259, 944 2 3 , 735,629, 183 2 Classes grouped to conceal net income and identity of taxpayer. TABLE 6.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY SOURCES AND BY STATES, FOR THE UNITED STATES. cm C5 [Income returned for the calendar year ended Dec. 31,1920.] States and Territor- Number of returns. Wages and salaries. Alabama 52, 9841 §49,325,123 15,673,328 Alaska 9, 899! 51,426,208 Arizona 24, 812 j 71,770,098 Arkansas 38, 113; California 396', 973! 744,656,739 139,142,029 Colorado 74, 19SJ 297,512,858 Connecticut 195| 46,174,213 Delaware 937; 141,011,154 District of Columbia 730 42, 210 82,182,763 Florida 73, 325 162,984,249 Georgia 13, 715; 35,347,825 Hawaii 25, 755' 43,005,928 Idaho 542, 467j 1,,233,231,008 Illinois 189. 587 j 38 L, 193,796 Indiana 183, 398 269,493,186 Iowa 99, 255 139,495,143 Kansas 78, 258 151,768,610 Kentucky [ 09, 340| 155,870,003 Louisiana I 47, 717 95,310,874 Maine \ 148, 000 310,954,143 Maryland 401, 770 898,033,801 Massachusetts 305, 075 637,394,535 Michigan 154, 118 262,180,711 Minnesota 28' 022 56,906,709 Mississippi 162! 199 363,680, 560 Missouri 45, 557 89,909,998 Montana 97, 729 145,482,945 Nebraska 10, 381 18,837,724 Nevada 35, 983 66,097,963 New Hampshire 296, 989 687,490,914 New Jersey 13, 656 25,804,416 New Mexico 1,047, 634 ,605,083,882 New York 105,313,773 47, North Carolina 342 38,768,654 24. 209 North Dakota Business. $12,051,392 4,373,663 5,904,676 18,195, 646 237,429,154 33,454,314 42,122,342 4,751,495 20,089,664 24,848,276 25,057,038 4,424,127 12,622,588 255,696,940 84,141,255 141,081,207 90,836,900 35,542,236 29,160,005 18,751,069 57,017,082 164,116,902 92,431,050 82,278,734 12,998,279 69,792,319 8,571,382 77,217,017 3,810,307 11,0591788 111, 123, r ~ 5,305, i 459,654,628 20,134,042 15,971,960 Partnerfrom ships and Profits sales of real Rents and personal estate,stocks, rovalties. service cor- bonds, etc. porations. $10,640,817 502,095 2,848,480 12,568,672 95,777,911 11,048,559 20,420,426 1,895,555 9,846,261 11,210,337 17,243,190 2,326,126 4,433,769 113,310,346 31,886,064 34,812,95' 23,698,909 22,275,761 23,197,412 7,295,003 35,268,991 93,464,479 43,507,562 27,385,829 8,341,643 36,923,142 2,988,336 14,459,459 1,192,963 5,250,927 52,462,647 2,169,786 427,299,025 12,269,935 6,632,944 $4,709,765 19,746 2,698,029 6,786,375 79,445,928 11,776,842 11,374,083 2,456,853 4,932, 560 9,274,479 7,700, 874 1,866,236 4,133,055 69,393,593 19,840,907 158,027,637 22,602,939 16,791,211 11,039,106 3,531,717 13,146,470 26,135,981 31,654,578 24,447,685 4,443,904 21,434,989 1,355,921 46,401,264 700,714 1,855,750 27,796,908 1,381,086 87,888,151 12,605,954 2,809,167 $9,184,978 188,497 2,980,028 7,494,227 83,598,513 10,519,338 16,823,861 1,741,416 10.578,927 7,519,300 12,546,671 1,705,183 2,693,894 95.605,928 27,636,759 32,195,107 31,724,937 10,217,824] 13,412,253 3,679,505 16,602,667 31,566,720 36,189,919 15,328,496 3,956,064 28,048', 234 3,702,865 19,253,620 647,228 2,901,284 31,196,675 1,387,183 140,304,161 7,250,757 2,750,606 Dividends. $10,507,830 111,127 3,365,844 7,708,327 134,392,931 19,540,162 81,612,057 10,912,704 19,560,456 12,676,663 20,574,168 14,294,793 3,101,298 195,111,155 35,277,906 28,304,025 15,133.155 23,0421404 21,733,615 17,123, 831 47,464,683 222,423,509 99,940,403 50,332,013 5,616,042 71,672,864 5,150,224 13,949,759 783,682 15,449,742 101,302,111 1,778,195 631,956,075 23,481,369 3,551,290 Interest on Government Interest and o bligaGeneral investment tions not Total income. deductions. income. wholly exempt from tax. $75,473, 290 $266,368 142, 798 3,166 3,972, 746 53,960 5,189, 5901 212,535 106,330, 3,495,423 16,194, 380, 872 35,194, 870 1,161,220 4,299, 79,976 395,333 19,407, 371,466 9,646, 342,085 10,147, 82,324 1,669, 18,402 4,283, 102,290, 394! 7,476,961 847,516 16,881, 705! 788,775 37,659, 009 13,051, 620s 357,490 9,947, 575j 599.629! 11,946, 1591 1,317,711 184,534 12,398, 372| 47,065, 1,041,037 93,426, 5,834, 833 54,230, 1,715,062 41,209, 807,741 4,780, 163,283 32,415, 1,310,179 144,043 5,501, 252, 526 19,840, 23,827 961, 110,079 5, 567, 2,435,468 77,317, 45,672 1,781, 372,459, 868 14,735,805 317,378 6,241, 149 33,075! 4,936, 5161 $172,159,563 21,014,420 73,249,971 129,925,470 1,485,127,380 242,056,901 506,221,717 72,312,059 225,821,767 157,729,889 256,595,837 61,715,669 74,291,947 2,072,116,325 597,705,908 702,361,903 336,901,093 270,185,250 267,676,264 158,274,905 528,560,461 1,535,002,761 997,063,738 503,970,219 97,206,372 625,278,130 117,323,774 336,857,403 26,958,438 108,292,955 1,091,626,057 39,653, 885 4,^39,381,595 187,614,357 75,454,2121 $15,554,630 1,613,645 5,969,485 11,864,760 156,120,786 22,779,717 54,484,015 16,678,738 17,433,593 16,624,765 27,976,121 6,142,773 6,900,308 235,159,383 41,643,917 70,801,114 30,487,664 26,306,020 30,567,119 14,819,360 46,365,013 166,596,113 101,384,500 50,757,978 13,252,020 77,147,952 7,975,580 30,494,697 1,620,504 7,861,416 113,772,430 2,730,765 708,757,899 23,814,520 9,265,778 Net income. $156, 604,933 19, 400,775 67, 280,486 118, 060,710 1,329, 006,594 219, 277,184 451, 737,702 55, 633,321 208, 388,174 141, 105,124 228, 619,716 55, 572,896 67, 391,639 1,836, 956,942 556, 061,991 631, 560,789 306, 413,429 243, 879,230 237, 109,145 143, 455,545 482, 195,448 1,368, 406,648 895, 679,238 453, 212,241 83, 954,352 548, 130,178 109, 348,194 306, 362,706 25. 337,934 ioo; 431,539 977, 853,627 36, 923,120 4,030, 623,696 163, 799,837 66; 188,434 o a o Ohio , Oklahoma Oregon Pennsylvania.. Rhode Island.. South Carolina South Dakota. Tennessee , Texas Utah Vermont Virginia Washington... West Virginia. Wisconsin Wyoming Total 447,998' 81,785 67,640! 672,746! 53,128! 33,044i 34,6701 65,054: 224,617^ 30,510 19, 205, 92, 576 148,067 96,326 150,452 24,594 993, 537,390 148,100,958' 76,290,985 49,366,210; 27,462,925 161, 022,550 32,498,524 14,295,693 126, 241,124 ,493, 200,436 257.665,243 167,245,912 9,315,781 113, 730,210! 15^179,353 16,589,400 7,631,511 69, 166,909' 6,501,289 40, 286,7881 34,422,715 25,662,5541 19,304,843 149, 636,904 382, 779,595 136,152,188! 75,467,779 9,637,429! 3,310,635 64, 404,594: 9,026,570 5,142,042 34, 879,3341 34,085,698 13,015,073 195, 160,841; 48,893,535 13,208,452 276, 406,642 15,333,460 209, 877,1841 27,286,970 63,242,514 18,837,379 290, 502,783 5,728,474 2,009,355 51, 024,207 40,273,869! 25,526,246 5,087,675 46,577,295 2,342,473 8,850^ 790 20,542,345 6,406,190| 56,227,080! 1,237,400 1,134,197 9,708, 987 8,494,438 14,443,664 19,198, 851 2,030, 762 58,615,036 197,442,918 41,410,526 16,174,204 7,063,628 12,190,253 63,388,721 291,025,778 5,504,200 39,628,412 5,537,249 9,921,486 4,857,072 3,585,032 6,068,473 16,341,019 79,464,265 1,947,716 1,348,450 12,408, 265 14,433,701 9,794,535 10,368, 853 2,079,423 44,913,294 5,551,054 8,590,700 23,489,383 22,647,416 29,320,038 43,708,932 2,379,464 47.039,478! 3,143,152 1,565>, 343,786 157,9.5.5,7831 1,407, 388,003 12/J04,154 295, 790,791 334,:, 473,032 38,682,241 546,217 10,192,109 193, 652,281 207, 798,875 14,146,594 229,869 155,296,132 6,339,391 2,480,', 738,908 268,560,879 2,212, 178,029 180, 303,990 14,799,9991 407,709 2001,908,137 20,604,147 109, 246,657 >, 072,604 15,825,947 7,213,919 125, 161,340 103, 578,036 6,454,016 116>, 726,310 13,148,274 77,053 212, 600,105 9,806, 254 258, 503 233!, 484,740 20,884,635 720, 720,162 46,404,245 748,692 822' 157,138 101,436,976 82. 278,389 6,745,271 2,870, 536 89>,023,660 64,296 59' 303,302 5,743,298 4,765,128 65>, 046,600 160,179 27£ 235,229 10,620,521 299>, 128,125 25,892,896 639,357 375! 1,367, ~~~ 979,893 24,387,946 15,921,160 400 362,495 287: 729,460 8,901,851 417,398 315>, 375.100 27,645,640 436: 1,217,442 436,810 36,780,632 26,795,187 473 562,943 4,474,433 63: 244,529 2,442.053 67',718,962 25,224 7,259,944J15,270,373,354 3,205,555,387,1,701,229,432 1,020,542,719 1,047,423,738 2,735,845,795 1,647,749,856 61,549,572 26,690,269,853 2,954,640,670 23,735,629,183 in Q a zn o o TABLE 7.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY SOURCES AND BY INCOME CLASSES, FOR THE UNITED STATES. CO [Income returned for the calendar year ended Dec. 31, 1920.] I Income class. Number of returns. Wages and salaries. 761,995 $916,588,822; $1,000 to $2,000 * 1,909,955 2,593,086,255j $1,000 t o $2,000 930,659 1,777,236,758 $2,000 t o $3,000 l $2,000 t o $3,000 1,638,657 3,326,836,724 57,621,823 $3,000 t o $4,0CK)i 37,564 $3,000 t o $4,000 856,995 2,084,741,232 $4,000 to $5,000 i 11,416 10,013,181 $4,000 to $5,000 431,141 1,136,732,900 $5,000 to $6,000 177,147 504,471,848j 112,444 $6,000 t o $7,000 346,124,669 74,511 $7,000 to $8,000 267,487,882 51,211 $8,000 t o $9,000 200,888,669 40,129 $9,000 to $10,000 175,740,874 29,984 $10,000 to $11,000 U4,015,884 24,370 $11,000 to $12,000 126,127,505 19,388 812,000 to $13,000.... 107,397,060 $13,000 t o $.14,000 16,089 94,587,733 13,739 86,655,560 $14,000 t o $15,000.... 44,531 317,616,203 $15,000 t o $20,000 23,729 209,338,937 120,000 t o $25,000 14,471 150,585,852 $25,000to $30,000.... 15,808 191,308,212 $30,000 t o $40.000.... 8,269 118,682,306 $40,000 t o $50,000.... 4,785 $50,000 t o $60,000 77,891,564 3,006 $60,000 t o $70,000 54,507,941 1,969 $70,000 t o $80,000 39,396,409 1,356 $80,000 t o $90,000.... 28,318,773 977 $90,000 t o $100,000... 21,259,961 2,191 $100,000 t o $150,000.. 52,260,875 590 $150,000 t o $200,000.. 17,309,593 $200,000 t o $250,000.. 307 9,541,195 $250,000 t o $300,000.. 166 6,466,908 $300,000 to $400,000.. 169 7,149,817 $400,000 to $500,000.. 70 3,092,788 Business. $189,119,683 88,380,258 224,503,086 393,543,395 17,343,914 473,542,128 801,678 420,252,018 230,893,904 173,099,327 119,471,730 87,394,626 71,813,484 60,925,853 49,521,343 40,310,795 38,789,362 30,763,807 115,513,697 71,681,066 52,367,022 65,456,218 42,348,818 28,972,559 18,573,199 15,105,831 11,559,014 10,836,369 23,113,109 12,406,341 6,917,026 2,688,209 4,446,755 2,426,413 Partnerships and personal service corporations. Profits from sales of real Rents and estate,stocks, royalties. bonds, etc. $23,049,756 $20,602,169! $78,426, S29 36,111,880) 20,467,0121 59,712,4041 34,880,3161 22,592,745 58,226,425 96,219,1751 68,453,990 152,017,946 2,627,265 3,326,220 7,271,328 124,912,649 128,490,250 129,748,456 1,710,145 1,363,544 2,766,182 119,818,911 131,253,500 107,375,959 87,251,741 90,079,647 53,861,622 72,804, 347 67,040,897 50,085,864 59,458,192 50,903,117 31,316,893 50,196.614 40,976,623 24,543.730 45,679;598 36,257,830 23,740,467 38,682,358 29,068,076 17,080,8C 35,636,971 14,871,900 26,741,492 32,414,179 13,155,929 22,430,5811 29,890,039 11,750,242 IS, 611,102! 26,626,147 10,514,564 18,510,401 113,538,108 60,154,4841 39,905,186 28,117,640 85,187,103 34,654,616 64,771,538 19,684,401 24,039,541 96,273,090 26,301,762 30,552,394 69,209,672 16,938,351 18,411,689 53,541,379 13,699,326 10,975,849 41,711,204 8,418,311 9,418,297 34,840,436 5,635,986 5,663,880 27,059,946 4,012,486 5,229,508 22,895,215 3,308,674 3,932,187 71,730,051 8,252,161 12,977,601 22,852,258 3,091,544 5,297,203 16,021,134 2,328,779 1,965,348 16,719,458 503,449 2,779,572 14,803,327 2,345,950 2,537,404 10,787,7231 454,031 372,776 Interest and Dividends. investment income. $38,889,381 15,318,566 58,757,89S 38,802,446 50,217,981 57,889,135 39,154,600 72,935,508 85,642,089 85,334,736 76,168,995 71,694,936 66,061,095 61,234,473 57,6<55,639 54,459,354 51,288,059 47,995,870 204,945,101 169,984,024 133,778,337 201,886,226 152.860,997 116;740,720 90,936,869 70,146,319 55,581,429 44,380,282 143,158,774 55,619,123 46,828,195 27,282,351 39,150,948 22,099,996, $70,716,267 127,053,493! 67,550,860j 209,353,1771 13,189,595 178,130,947 8,362,067 125,499,884 78,890,398 58,108,122 45,089,863 37,258,904 33,129,988 28,454,125 25,206,720 22,910,589 21,598,061 19,967,269! 79,425', 246 56,954,718 41,799,345 61,996,242 41,974,511 32,488,738 23,616,387 17,753,935 13,553,838 11,327,236 33,260,510 14,397,658 8,966,512 5,487,129 8,248,556 5,447,8011 Interest on Government General obligations not Total income. deductions. Net income. wholly exempt from tax. $118,14,r ""153,115 "" 280,' 956 565,453 4,780,958 3,542,047 3,168,739 2,052,173 2,646,518 1,761,879 2,721,163 2,036,482 2,079,973 l,307,25. r 6,566,926 3,780,318 2,942,660 4,201,978 3,075,861 2,057,036 1,705,928 1,067,066 1,020,858 569,887 2,821,861 892,315 687,785 375,407 496,264 334,297 1,337,392,907 >, 940,248,013 >, 243, 748,088 1.285, 379, 668 151,598,126 \, 177,735,753 64,171,397 1,114,434,133 L, 135,872,207 856,140,009 653,155,411 515,006,275 455,069,854 381,223,515 338,492,733 295,114,969 268,601,171 242,340,873 937,664,951 659,698,422 489,968,696 677,976,122 463,502,205 336,367,171; 248,888,136! 189,609,862 146,335,852 118,509,811 347,574,942 131,866,035 93,255,974 62,302,483 79,179,021 45,015,825! $136,096,646 $1 ,201,296, 261 91,477,656 , 848,770' 357 114,554,368 , 129,193!,720 230,030,320 , 055,349!,648 125,598!,720 25,999,406 236,248,459 ,941,487! 294 50,581, 107 13,590,290 192,494,015 ,921,940! 118 969,504, 603 166,367,604 726,361! 550 129,778,459 557,103,,872 96,051,539 434,462!,407 80,543,868 380,898!.531 74,171,323 314,400, 337 66,823,178 280,196, 629 58,296,104 242,527, ,549 52,587,420 217,085, 265 51,515,906 199,128, 079 43,212,794 765,354, 264 172,310,687 529,212, 663 130,485,759 94,160,744! 395,807, 952 134,183,873! 543,792, 249 368,184, 912 95,317,293j 261,433, 828 74,933,343 194,506, 539 54,381,597 147,024, 770 42,585,092 114,818, 467 31,517,385 92,602, 729 25,907,082 265,511, 505 82,063,437 100,966, 280 30,899,755 68,307, 141 24,948,833 45,865, 252 16,437,231 58,252, 657 20,926,364 31,060, 895 13,954,930 H M o o $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.. Total 4,976,613 664,486 2,768,803 45,418 3,296,667 2,336,929 1,956,829 6,855 152,304 3,076,070 9,532,877 5,899,641 5,262,808 101,460 505,080 15,641 683,017 1,408,630 177,703 652,147 2,926,500 978,599' 1,498,330 2,388,085 99,752 40,130 1,982,451 178 44,347,149 11,954,254 14,797,956 7,989,220 6,508,744 8,336,392 9,716,491 2,622,699 1,400,643 910,100 1,883,182 1,604,464 987,385 72,969 144,853 58,688 94,123 172,071 75,764,142 26,116,766 27,083,791 9,151,871 13,900,080 13,357,120 16,873,324 5,044,690 5,095,149 4,064,277 3,036,212 4,139,062 58,890,818 21,072,076 21,988,642 5,087,594 10,863,868 9,218,058 120,763 37,021,628 2,442,986 208,180 41,455,173 11,535,196 29,919,977 7,259,944 15,270,373,354 3,205,555,387|1,701,229,4321,020,542,719 1,047,423,738 2,735,845,795 1,647,749,856 61,549,572 26,690,269,853 2,954,640,670 23,735,629,183 i Nontaxable. Personal exemption and dividends exceed net income. ii O o o CD TABLE 8.—CORPORATION RETURNS—DISTRIBUTION BY STATES FOR THE UNITED STATES. O [Income returned for the calendar year ended Dec. 31, 1920.] Corporations reporting no net income. Corporations reporting net income. 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 Per Total cent numof ber of Num cor- ber total Income numpora- reporting ber Gross income Deductions. Net income. tax. tions. net in- in come. each State. War profits and excessprofits tax. 3,198 1,967 61.51 $479,492,545 $440,489,143 $39,003,402 §2,986,985 $5,196,896 69 9,872,867 32 46.38 9,348,683 524,184 43,303 25,085 1,531 93,819,603 542 35.40 87,131,718 6,687,885 504,953 560,212 2,317 1,513 65.30 291,992,602 272,287,967 19,704,635 1,487,810 2,103,079 14,865 7,872 52.96 3,227,188,188 2,944,363,135 282,825,053 22,169,485 37,404,530 6,812 2,976 43.69 870,395,990 804,361,156 66,034,834 5,135,565 7,666,301 4,665 2,966 63.58 1,461,129,326 1,361,135,831 99,993,495 8,099,396 10,265,333 809 329,059,961 303,832,536 25,227,425 2,265,736 1,397,267 401 49.57 1,183 3,229 4,500 534 1,771 21,127 9,275 8,899 4,658 4,804 4,365 2,830 4,662 14,150 10,872 9,315 1,573 13,428 3,571 4,873 1,193 994 9,896 659 1,842 2,827 368 893 13,413 5,885 5,497 3,202 3,079 2,441 1,737 3,012 8,142 6,704 5,821 1,015 8,431 1,586 3,113 338 682 5,875 57.16 57.05 62.82 68.91 50.42 63.49 63.45 61.77 68.74 64.09 55.92 61.38 64.61 57.54 61.66 62.49 64.53 62.79 44.41 63.88 28.33 68.61 59.37 225,380,949 297,169,272 862,291,616 235,457,131 128,387,434 9,334,087,216 1,728,056,078 956,667,062 1,111,082,200 832,738,581 820,556,035 540,634,952 941,296,390 4,874,334,665 3,645,254,236 2,233,521,506 207,688,946 3,365,585,313 160,983,049 602,409,992 29,808,766 214,581,450 3,418,065,435 201,014,376 274,752,149 800,573,164 177,172,471 118,603,529 8,656,906,942 1,599,891,865 896,721,344 1,006,481,468 757,869,502 753 264,396 496,799,284 864,394,371 4,471,807,154 3,243,208,851 2,085,047,535 190,314,891 3,139,282,813 149,451,326 570,718,997 27,776,686 197,519,600 3,227,279,840 24,366,573 22,417,123 61,718,452 58,284,660 9,783,905 677,180,274 128,164,213 59,945,718 104,600, 732 74,869,079 67,291,639 43,835,668 76,902,019 402,527,511 402,047,385 148,473,971 17,374,055 226,302,500 11,531,723 31,690,995 2,032,080 17,061,850 190,785,595 1,988,177 1,703,217 4,748,974 4,242,650 740,061 55,817,886 9,809,924 4,422,431 8,962,188 5,762,090 5,170,935 3,529,959 6,414,014 32,660,529 32,182, 837 10,725,653 1,350,204 17,770,432 866,056 2,495,911 150,371 1,332,473 14,875,307 Total tax. $8,183,881 68,388 1,065,165 3,590,889 59,574,015 12,801,866 18,364,729 3,663,003 3,676,669 1,688,492 3,919,056 2,215,839 13,504,338 8,755,364 19,228,745 14,986,095 1,377,922 637,861 93,230,712 149,048,598 17,653,466 27,463,390 9,414,567 4,992,136 7,675,582 16,637,770 11,203,149 16,965,239 10,256,672 15,427,607 8,808,774 5,278, 815 7,465,473 13,879,487 55,186,544 87,847,073 70,437,948 102,620,785 12,612,836 23,338,489 3,280,929 1,930,725 30,379,442 48,149,874 1,243,971 377,915 5,214,041 2,718,130 232,466 82,095 3,307,959 1,975,486 18,425,813 33,301,120 Per Num- cent of Per ber cent report- total of ing num- Gross income. Deductions. total no ber tax. net in- in come. each State. 0.50 1,231 38.49 $142,702,408 $152,820,777 1,014,354 1,114,629 .01 37 53.62 34,214.709 42,484, 203 .07 989 64.60 90,999; 003 97,465,238 .22 804 34.70 3.67 6,993 47.04 919,731,688 1,002,619,009 191,604,925 .79 3,836 56. 31 173,583,367 1.13 1,699 36.42 498,359,480 557,586,834 408 50.43 35,035,785 41,152,812 .23 .23 .24 .83 1.18 .08 9.17 1.69 .58 1.02 1.04 .95 .54 .85 5.41 6.31 1.44 .20 2.96 .08 .32 .01 .20 2.05 494 1,387 1,673 166 878 7,714 3,390 3,402 1,456 1,725 1,924 1,093 1,650 6,008 4,168 3,494 558 4,997 1,985 1,760 855 312 4,021 Deficit. > $10,118,369 100,275 8,269,494 6,466,235 82,887,321 18,021,558 59,227,354 6,117,027 42.84 56,250,769 59,886,681 3,635,912 42.95 111,880,974 120,093,378 8,212,404 37.18 295,237,068 316,192,673 20,955,605 31.09 18,593,554 19,703,976 1,110,422 49.58 55,969,543 61,654,627 5,685,084 36. 51 2,967,631,391 3,112,951,477 145,320,086 36.55 463,026,255 497,993.861 34,967,606 38.23 409,450,293 435,895,156 26,444,863 31.26 354,340,288 373,460,386 19,120,098 35.91 152,151,464 165,017,410 12,865,946 44.08 302,041,114 328,924,798 26,883,684 38.62 100,927,621 109,309,788 8,382,167 35.39 253,929,061 276,694,572 22,765,511 42.46 2,164,242,312 2,363,383,130 199,140,818 38.34 757,220, 766 806,756,132 49,535,366 37.51 472,701.059 497,477,966 24,776,907 35.47 86,484, 733 94,071,006 7,586,273 37.21 814,725,610 866,275,232 51,549,622 55.59 73,215,438 86,454,114 13,238,676 36.12 274,138,657 296,109,793 21,971,136 71.67 16,782,073 21,663,702 4,881,629 31.39 45,528,821 48,705,436 3,176,615 40.63 531,960,098 618,167,551, 86,207,453 O o o o 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 79' 55,495 4,812 2,898 18,822 5,564 4,588 18,827 I,"" 3,874 2,564 4,742 8,571 3,094 916 5,280 9,598 4,473 11,198 1,707 411 30,349 3,143 1,747 12,302 3,004 2,236 12,012 1,146 2,219 1,571 2,788 5,183 1,420 620 3,184 4,522 2,867 6,972 706 Total United 345,595 203,233" States 3,985,982 306,396 .03 188,992 45,466,668 49,452, 650 51.57 495,388 54.69 22,086,479, 694 20,,127,849,9711,958,629,723167 141,669 186,051,015 353,192,684 21.73 985,041 15," 985,211 65.31 - 062,447, 593 960,169,824 102,277, 769 23,970,252 1.47 347,667 6,867,604 .05 731,555 60.28 137,313, 047 130,445,443 383,888 397,001 126,262,551 7.76 65.36 288,735, 991 5,728,179,074 560,556,917 44, 865,550 984,423 .59 9,554,269 53.99 839,249! 463 782,368,569 56,880,894 1 569,846 561,884 .52 941,646 432,764,431 39,521,816 8,503,530 48.74 472,286! 24' 63.80 501,290! 850 8,529,708,966 971,581,884 76^ 272! 216 132',498,630 208,770,846 12.85 316 065,400 645,783! .72 55,944,450 589,838,866 11,623,889 4,558,489 " 62.38 .97 57.28 468,912! 915 415,570,513 53,342,402 3,745,390 11, 935,354 15,680,744 ,165 452,506 138,806! .07 131,102,942 7,703,223 1,043,011 590,505 61.27 751,110 11,682,935 760,724! 888 708,322,601 52,402,287 3,931,825 .72 58.79 ,179 878,360 262,643 127,546,820 23,264,395 1.44 2,135,096,359 10,386,035 60.47 324,215 2,507,222 .15 45.90 243,155 ,625 227,642,529 15,513,096 1,183,007 219,623 .13 2,106,179 """•,556 67.69 141,844 ,862 130,576,069 11,268,793 351,857 18,210,785 1.12 60.30 052,264 ,799 955,911,761 96,353,038 7,858,928 497 533, 868 038,852, 959,657,774 5,""" """ 785,939 79,194,723 .94 15,319,807 47.11 862,425 37,908,065 2.33 64.10 941,311 ,194 807,007,165 134,304,029 10! 045,640 128,390 38,387,397 2.36 62.26 091,835 ,514 1,927,897,476 163,938,038 12! 259,007 ,859 423,127 66,192,167 818,334 5,652,692 71,844 .05 41.31 395,207 386 25,146 1,669 1,151 6,520 2,560 2,352 6,815 691 1,655 993 1,954 3,388 1,674 296 2,096 5,076 1,606 4,226 1,001 21,699,091 3,447,476 48.43 18,251,615 45.31 5,354,318,214 5,825,586,112 471,267,898 34.69 190,420,975 205,035,251 14,614,276 74,439,044 4,841,788 39.72 69,597,256 34.64 1,468,065,458 1,593,049,448 124,983,990 46.01 289,631,316 316,245,924 26,614,608 51.26 261,327,802 284,525,639 23,197,837 36.20 1,459,076,708 1,565,729,570 106,652,862 37. 62 299,582, 337 327,271,364 27,689,027 42.72 156,152, 264 170,485,566 14,333,302 38.73 61,369,771 4,472,331 56,897,440 41.21 293,074,748 312,456,095 19,381,347 39.53 458,323,513 513,018,191 54,694,678 54.10 92,832,783 11,679,579 81,153,204 32.31 48,870,539 2,315,356 46,555,183 39.70 343,099,638 376,105,863 33,006,225 52.89 309,880,108 348,369,278 38,489,170 35.90 99,541,555 108,631,955 9,090,400 37.74 420,705,087 460,169,154 39,464,067 58.69 41,179,379 9,566,011 31,613,368 i. 81 93,824,224,704 85,921,569,8917,902,654,813 636,508,292 988,726,351 1,625,234,643 100.00 142,362 41.19 24,381,337,545 26,410,761,289 2,029,423,744 I a in a o a o TABLE 9.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES. to [Income returned for the calendar year ended Dec. 31,1920.] Serial No. Industries. Total number of corporations. Number. Corporations reporting no net income. Corporations reporting net income. Net income. Income tax. War profits and excess profits tax. Total tax. Number. Deficit. AGRICULTURE AND RELATED INDUSTRIES. I. Farming: Cotton farming Grain farming Fruit farming Stock farming All other farming 18 61 1,054 798 5,869 4 16 453 183 2,568 $52,350 89,736 6,365,495 1,994,999 41,736,632 $3,980 5,781 456,667 166,023 3,035,633 $5,694 8,258 1,142,233 62,624 7,970,772 $9,674 14,039 1,598,900 228,647 11,006,405 14 45 601 615 3,301 $1,453,832 1,744,744 3,782,581 13,023,590 35,793,020 7,800 3,224 50,239,212 3,668,084 9,189,581 12,857,665 4,576 55,797,767 392 198 182 547 236 100 132 158 15,947,382 784,521 1,705,111 2,021,393 1,323,809 61,694 140,046 165,433 2,200,676 22,542 153,137 140,273 3,524,485 84,236 293,183 305,706 156 3,169,749 3,316,312 155,037 Z, 286,181 1,319 626 20,458,407 1,690,982 2,516,628 4,207,610 Agriculture, n. p. d., or combinations of I and II... 67 24 782,657 70,195 34,794 104,989 43 414,634 Grand total agriculture and related industries. 9,186 3,874 71,480,276 5,429,261 11,741,003 17,170,264 5,312 66,139,680 3,673 2,977 353,615,466 26,058,807 80,989,055 107,047,862 111 184 123 521 2,064 63 22 26 83 276 10,663,179 3,415,944 5,106,817 3,386,714 13,280,719 931,235 291,930 453,683 290,421 1,076,294 1,103,981 300,204 228,482 1,362,877 2,035,216 291,930 753,887 518,903 2,439,171 48 162 97 438 1,788 3,893,447 12,381,079 23,378,396 2,462 191 49 3,223 1,034 131 31 825 202,761,082 2,873,634 12,778,931 57,096,464 17,667,360 250,818 1,110,875 4,813,454 22,293,305 158,181 1,497,254 6,293,248 39,958,665 1,428 60 18 2,398 51,082,887 823,484 802,624 34,212,812 Total farming II. Related industries: Logging Fishing Ice harvesting All other related industries Total related industries 10 1 9,927,279 MINING AND QUARRYING. I. Mining: Coal mining Metal miningIron Copper Lead and zinc Gold, silver, and precious metals All other mining Nonmetal miningOil Gas Salt, mines and other sources All other nonmetal mining 50 389 2,608,129 11,106,702 7,642,323 1,223,248 24,553,886 3 3 o o K 21 All other mining concerns, n. p. d.,1 combinations and tributary industries Total mining II. Quarrying: 22 Stone 23 Clay, sand, gravel 24 Precious and semiprecious 25 All other quarrying, n. p. d.1 Total quarrying Mining and quarrying combinations, but main business not given Grand total, mining and quarrying 3,529 652 12,709,337 1,060,970 1,144,470 2,205,440 2,877 12,129,753 16,130 6,120 677,688,287 54,005,847 115,369,057 169,374,904 10,010 172,123,939 438 599 11 242 271 362 4 117 7,494,159 7,469,764 16,321 7,719,943 635,691 1,336,398 1 096 686,385 650,171 985,731 167 237 555,662 1,285,862 2.322,129 1 096 1,242,047 125 1,491,682 1,502,798 U 8 285 844,055 1,290 754 22,700,187 2,659,570 2,191,564 4,851,134 536 3,956,820 7 114 59 1,685,314 134,148 235,786 369,934 55 424,317 17,534 6,933 702,073,788 56,799,565 117,796,407 174,595,972 10,601 176,505,076 1,176 1,825 156 2,633 30 1,265 119 257 942 470 15 230 1,153 1,324 571 549 1,003 730 815 65 1,674 17 679 367 283 9 108 860 696 234 367 505 30,157,502 22,656,404 1,381,011 19,547,079 981,480 25,206,424 2,639,398 828,543 11,034,463 12,558,341 47,652 113,808,190 14,749,056 13,906,984 19,386,420 72,595,353 43,362,751 2,508,199 1,871,728 113,779 1,471,848 73,482 1,818,425 207,116 65,022 914,030 1,059,411 2,944 8,611,218 1,182,803 1,112,502 1,611,477 6.590,628 3,287,858 3,810,011 2,333,856 99,162 2,652,826 212,290 3,549,742 435,014 49,047 1,256,532 1,107,002 2,772 26,333,487 1,384,546 1,694,616 1,605,739 6,556,059 4,952,530 6,318,210 4,205,584 212,941 4,124,674 285,772 5,368,167 642,130 114,069 2,170,562 2,166, 413 5,716 34,944,705 2,567,349 2,807,118 3,217,216 13,146,687 8,240,388 446 1,010 91 959 13 586 49 185 575 187 6 122 293 628 337 182 498 3,516,491 43,153,109 1,859,044 12,632,502 433,784 14,322,655 3,297,249 8,527,275 10,910,971 26,438,149 247,546 13,188,357 2,168,403 8,185,287 15,100,353 2,591,999 17,322,270 13,718 7,551 404,847,051 32,502,470 58,035,231 90,537,701 6,167 183,895,444 949 447 614 37 20 910 322 630 223 266 21 9 536 136 176,342,870 22,796,158 17,595,967 2,046,578 158,268 86,454,688 8,824,993 13,445,522 1,809,929 1,453,480 174,408 12,025 6,627,032 672,770 38,284,075 3,044,532 2,317,281 262,883 20,914 17,238,049 1,823,556 51,729,597 4,854,461 3,770,761 437,291 32,939 23,865,081 2,496,326 319 224 348 16 11 374 186 29,886,915 24,964,385 14,605,545 430,232 559,077 24,195,213 3,075,923 3,299 1,821 314,219,522 24,195,166 62,991,290 87,186,456 1,478 | 97,717,290 MANUFACTURING. 27 28 30 31 32 33 34 35 37 39 40 41 42 43 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 7 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 44 45 47 48 49 50 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 fabrics Fur goods and fur products n. p. d.1 etc Total textile fabrics 1 N. p. d.—Main business not precisely denned. 70 72 o 3 a o CO TABLE 9.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES—Continued. Serial No. Industries. Corporations reporting net income. "' Corporations reporting no net income. Total number of corporations. Number. Net income. Income tax. 92 57 28 865 08 40 6 527 $26,172,063 8.860,853 '890,017 20,785,502 $2,000,252 743,557 82,655 1,713,290 85,842,286 1,192,124 47,655 2,602,205 87,842,538 1,935,681 130,310 4,315,495 24 17 22 338 $741,705 352,768 1,620,358 11,016,697 1,042 641 56,708,435 4,539,754 9,684,270 14,224,024 401 13,731,528 729 466 3,155,004 213,494 339,199 552,693 263 1,424,722 5,612,516 956,650 2,826,489 705,335 285,507 4,082,149 5,337,706 225 704 253 25 121 518 588 6,082,452 7,586,868 3,640,490 70,490 2,477,074 14,380,497 19,534,979 War profits and excess profits tax. Total tax. OS Number. Deficit. MANUFACTURING—continued. 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 II. Textile and textile products—Continued. Textile products, other than clothingCarpets, 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 . .... IV. Rubber and rubber goods; also celluloid, ivory, shell, and bone: Boots, shoes, and garments 68 69 Belting, hose, and tires 70 Celluloid ivory, shell ,and bone 491 1,451 630 103 235 953 1,188 266 747 377 78 114 435 600 19,762,294 5,756,470 10,712,256 3,192,436 2,208,999 18,192,770 24,704,714 1,517,826 401,774 783,301 260,762 191,854 1,459,496 2,019,038 4,094,690 554,876 2,043,188 444,573 93,653 2,622,653 3,318,668 5,780 3,083 87,684,943 6,847,545 13,511,500 20,359,045 2,697 55,197,572 4,576 166,646,390 10,121 5,545 458,612,900 35,582,465 86,187,060 121,769,525 1,040 47 122 138 815 594 28 79 86 443 47,610,406 456,532 1,756,281 1,151,301 10,053,669 3,775,191 33,590 135,921 91,900 784,240 8,336,451 73,602 254,064 85,803 1,240,609 12,111,642 107,192 389,985 177,703 2,024,849 446 19 43 52 372 21,433,721 139,957 851,321 321,724 81,175,220 2,162 1,230 61,028,189 4,820,842 9,990,529 14,811,371 932 103,921,943 26 169 16 32 45 1,397,470 4,893,061 1,739,786 97,205 336,329 152,275 395,260 40,009 73,357 492,465 376,338 225,632 137 25 10 419,739 15,219,176 143,815 70 H in O Hi Cl o 71 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 Total paper, pulp and products VII. Printing and publishing: General printing and publishing, etc Special processes and tributary industries, etc. Total printing andsubstances: publishing VIII. Chemicals and allied Chemicals, proper, acids and other compounds, etc...,. Paints and 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: Cut building stone, crushed stone, etc 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. 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 Agricultural machinery, steam appliances, construction machinery, etc Metal working and paper making machinery, heavy ordnance, rolling stock, safes, vaults, etc 406 186 18,647,659 1,732,975 921,062 2,654,037 220 15,792,349 671 279 26,677,976 2,318,784 1,429,688 3,748,472 392 31,575,079 3,582 1,182 368 2,133 2,542 922 254 1,582 195,126,679 46,950,485 16,985,802 62,206,613 15,797,584 3,670,573 1,374,373 4,768,023 30,704,030 8,453,616 2,765,777 11,425,983 46.501,614 12^124,189 4,140,150 16,194,006 1,040 260 114 551 15,333,598 3,443,847 2,017,411 6,374,239 7,265 5,300 321,269,579 25,610,553 53,349,406 78,959,959 1,965 27,169,095 1,693 1,349 241,616,315 18,475,468 53,826,538 72,302,006 344 4,034,761 1,693 1,349 241,616,315 18,475,468 53,826,538 72,302,006 344 4,034,761 7,113 975 123,656,159 39,503,827 10,199,219 3,027,143 1,576 119 13,226,362 42,249,644 1,695 12,933,595 775,863 13,709,458 908 648 457 390 157 230 3,036 5,826 516 438 156 203 63 107 1,564 3,047 163,159,986 ———— 42,034,248 17,371,134 15,458,077 245,599,730 3,657,175 5,480,826 111,768,470 441,369,660 21,409,396 7,613,886 29,023,282 31,608,615 10,641,029 8,088 5,537 856 6,393 4,173,460 1,394,587 1,272,359 20,847,405 315,420 494,292 9,335,780 37,833,303 5,649,909 2,293,695 2,548,137 33,706,942 317,081 391,479 15,422,830 60,330,073 9,823,369 3,688,282 3,820,496 54,554,347 632,501 885,771 24,758,610 98,163,376 392 210 301 187 94 123 1,472 2,779 7,919,341 3,154,247 12,455,527 4,570,838 14,798,185 25,788.478 27.753,140 96,439,750 1,474 1,588 565 35 3,662 1,077 1,141 2,836,026 4,292,390 2,978,497 7,396,680 5,814,523 11,689,070 2,599,938 3,582,445 5,145,599 255,476 12,529,491 14,071,477 383,479 24,830,133 19,217,076 . 638,955 37,359,624 397 447 148 9 1,001 417 26 2,661 33,413,396 52,872,798 61,878,939 3,007,994 151,173,127 $ H O Ul o 2,046,337 58,467 8,287,187 110 59 30,229,167 2,490,050 4,665,479 7,155,529 51 1,817,304 2,719 2,091 534,538,989 45,873,434 57,007,191 102,880,625 628 15,951,185 1,750 1,170 140,214,495 12,152,555 15,311,787 27,464,342 580 17,176,824 801 585 88,826,809 7,317,836 12,832,478 20,150,314 216 4,978,579 Or TABLE 9.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES—Continued. Serial Industries. No. Corporations reporting no net income. Corporations reporting net income. Total number of corporations. Number. 703 858 416 375 $43,914,282 225,616,901 $3,795,597 18,037,509 $4,728,911 42,357,679 $8,524,508 60,395,188 287 483 $8,199,354 40,146,990 816 506 40,061,397 3,265,542 5,560,151 8,825,693 310 5,364,228 171 6,290,977 520,288 737,332 1,257,620 37 447,158 1,004 4,786 634 3,162 53,250,323 193,807,502 4,344,903 13,616,392 7,454,956 22,474,262 11,799,859 36,090,654 370 1,624 7,413,469 25,444,296 711 665 475 491 38,803,872 16,092,769 3,430,108 1,318,345 2,637,920 1,927,089 6,068,028 3,245,434 236 174 6,630,385 3,187,301 15,131 10,135 1,411,647,483 116,162,559 177,695,235 293,857, 794 Net income. Income tax. War profits and excess profits tax. Total tax. Number. Deficit. MANUFACTURING—continued. X. Metal manufacture—Continued. Metal products of iron and steel, etc.—Continued. General electric machinery, stationary and marine engines, refrigerating machinery, etc , Motor vehicles, airplanes, and spare parts Boot and shoe machinery, typewriters and calculating machines, gas and electricalfixtures,etc 97 Metal furniture, ornamental iron work, sewing machines, etc Firearms, hardware, cutlery, hand and machine tools, gauges, etc 99 All other metal products Metal products, not iron or steel100 Base metals, smelting and refining, etc 101 Precious metals, smelting, refining, etc Total, metal manufacture XI. All other manufacturing concerns: 102 All other manufacturing, n. p. d.,1 etc Grand total, manufacturing 136,757,073 3 a o g 435,022,063 37,044,148 54,156,953 91,201,101 3,8 61,710,274 78,171 49,425 4,116,424,329 336,106,445 608,854,128 944,960,573 28,746 834,146,460 1,077 151 61 314 3,165 80 36 172 2,428 6,065,697 1,759,852 1,038,906 42,730,923 21,450,889 434,245 136,886 74,864 2,495,642 1,478,199 643,479 231,931 222,508 16,316,720 2,620,276 1,077,724 368,817 297,372 18,812,362 4,098,475 418 71 25 142 737 5,096,261 1,506,891 401,889 3,675,679 3,708,506 2,016 114 3,062 1,614 76 1,945 11,764,366 330,999 28,410,380 781,138 18,507 2,099,314 1,302,749 37,513 4,285,791 2,083,887 56,020 6,385,105 402 38 1,117 1,722,362 193,803 11,904,000 9,960 7,010 113,552,012 7,518,795 25,060,967 33; 179,762 2,950 28,209,391 9,834 5,935 I CONSTRUCTION. 103 104 105 106 107 108 109 110 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.1 Grand total, construction , ii o TRANSPORTATION AND OTHER PUBLIC UTILITIES. I. Rail transportation: Ill Steam railroads Electric railroads 112 All other railroads, n. p. d.,1 etc 113 586 469 472 258 204 235 336,802,546 26,696,085 44,030,676 31,101,256 2,565,504 4,177,054 1,725,611 412,463 1,168,091 32,826,867 2,977,967 5,345,145 328 265 237 71,017,854 19,051,083 5,127, 875 Total rail transportation. 114 115 116 117 118 119 120 121 1,527 697 407,529,307 37,843,814 3,306,165 41,149,979 830 95,196,812 II. Water transportation: Ocean lines, transoceanic and coastal Lake, sound, bay, and river lines Marine salvage and wrecking All other water transportation, n. p. d.,1 etc.. 102 135 13 1,267 61 106 9 710 14,486,532 16,228,946 625,943 45,740,312 1,200,016 1,324,486 52,382 4,004,071 1,641,965 2,569,934 66,515 4,080,912 2,841,981 3,894,420 118, 897 8,084,983 41 29 4 557 6,582,197 297,828 22,700 9,338,079 Total, water transportation. 1,517 886 77,081,733 6,580,955 8,359,326 14,940,281 631 16,240,804 2,766 1,868 16,310,669 1,208,921 1,245,480 2,454,401 898 3,972,411 f> 3,401 783 290 2,237 518 204 9,203,743 11,519,527 7,513,439 529,065 982,830 607,773 743,922 846,388 968,172 1,272,987 1,829,218 1,575,945 1.164 '265 86 3,739,988 4,046,025 1,016,403 t? j 3 7,240 4, 827 44,547,378 3,328,589 3, 803,962 7,132,551 2,413 12,77% 827 w 1,687 503 3,784 1,465 1,004 1,872 1.141 283 2,613 1,004 451 1,020 48, 777,438 17,471,982 79,561,219 8,497,130 219,139 145,445,601 4,600,225 1,603,098 7,487,465 717,026 6,720 13,678,594 829,418 701,398 1,086,874 86,224 7,017 4,596,236 5,429,643 2,304,496 8,574,339 803,250 13,737 18,274,830 546 220 1,171 461 553 852 2,366,832 1,843,932 2,230,964 1,568,156 275,193 18,007,687 ^ rj % C5 O g III. Local transportation, cartage, and storage: Cartage and storage or warehouse and packing for transportation Cab, livery, taxicab, jitney bus companies, and automobile garages Special fopd storage and packers for transportation, etc... other local transportation, n. p. d. Total, local transportation, cartage, and storage 1 122 123 124 125 126 127 IV. Other public utilities and transportation, n. p. d. . Electric light and power companies Gas companies Telephone and telegraph companies Water works Mutual telephones All other public utilities, n. p. d.,1 etc Total, other public utilities and transportation Grand total, transportation and other public utilities. 10,315 6,512 299,972, 509 28,093,128 7,307,167 35,400,295 3,803 26,292,764 20,599 12,922 829,130,927 75,846,486 22,776,620 98,623,106 7,677 150,505,207 15,344 1,080 39,642 9,983 816 28,680 287,281,487 83,625,767 292,727,229 22,462,654 7,125,506 21,482,132 42,979,014 9,725,141 31,272,356 65,441,668 16,850,647 52,754,488 5,361 264 10,962 149,105,490 5,441,269 61,869,774 2,661 20,158 1,646 11,153 40,157,997 207,380,850 3,013,575 15,660,508 6,477,390 32,414,644 9,490,965 48,075,152 1,015 9,005 10,519,644 112,545,832 78,885 52,278 911,173,330 69,744,375 122,868,545 192,612,920 26,607 339,482,009 TRADE. 128 129 130 131 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 etc Grand total, trade. i N. p. J.—Main business not precisely defined. TABLE 9.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES-€ontinued. Serial No. Total number of corporations. Industries. Corporations reporting no net income. Corporations reporting net income. Number. Net income. Income tax. War profits and excess profits tax. Total tax. Number. Deficit. SERVICE. 133 134 135 136 137 138 139 140 141 142 143 144 145 I. Domestic service: Restaurants, lunch rooms, etc Hotels, board and lodging houses.. Laundries cleaning and dyeing All other domestic service, n. p. d.,1 etc Total, domestic service . II. Amusements: Theaters, or theatrical organizations, etc Moving pictures All other amusements Total, amusements . . III. Professional and other services: 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 etc Total, professional and other service Grand total, service 1,341 1,841 2,414 196 846 1,389 1,899 152 $11,575,132 35,965,984 17,755,627 2,024, 492 $846,637 2,939, 570 1,252,613 162, 230 $1,777,152 4,119,725 2,154, 853 183,830 $2,623,789 7,059,295 3,407,466 346,060 495 452 515 44 S3,404,021 4,079,294 1,692,952 815,965 5,792 4,286 67,321,235 5,201,050 8,235,560 13,436,610 1,506 9,992,232 579 1,341 2,150 405 1,041 1,436 14,968, 532 15,324, 565 19,435,547 1,220,392 1,114,723 1,365,012 2,370, 871 2,572,349 3,845,066 3,591,263 3,687, 072 5,210,078 174 300 714 1,504,318 1, 520,443 3,920,094 4,070 2,882 49,728,644 3, 700,127 8, 788,286 12,488,413 1,188 6,944, 855 1,449 932 9,627,656 672,969 1,784,286 2,457,255 517 2,573,729 806 982 817 509 595 674 2,279,314 3,095,246 2,466,591 171,483 206,859 147,337 169,996 191, 700 182,545 341,479 398,539 329,882 297 387 143 1,911,221 1,914,256 568,367 540 3,034 226 1,810 2,087,066 8, 885,110 150,749 582,484 311, 530 1,050,595 462,279 1,633,079 314 1,224 1,799,009 3,495,699 7,628 4,746 28,440,983 1,931,861 3,690,652 5,622,513 2,882 12,262,281 17,490 11,914 145,490, 862 10, 833,038 20,714,498 31,547,536 5,576 29,199,368 9,081 7,402 8,630 2,162 8,313 6,785 7,610 1,937 114,409,029 280,495,446 47,349,246 131,460,891 7,883,380 20,582,378 2,799, 592 9,906,741 6,560,921 19,309,766 2,285,254 8,122,798 14,444,301 39,892,144 5,084, 846 18,029,539 768 617 1,020 225 5,215,078 4,649,812 2,392,011 3,350,761 FINANCE. 146 147 148 149 I. Banking and related business: Bank, general, n. p. d.,1 or private bankers National banks . State banks. Trust companies, or bank and trust companies o in 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.. 154 155 156 157 158 159 160 II. Insurance companies, not agents: 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.,1 and combinations. 161 All other finance, n. p . d.^and combinations of I and II, etc. Total, insurance companies Grand total, f i n a n c e . . . . , , , 1,954 490 1,556 242 20,163,533 1,880,738 1,641,250 126,005 861,992 240,307 2,503,242 366,312 11,824 32,136 7,614 18,401 41,691,151 165,378, 746 2,859,896 12,888,854 1,997/, 010 9,742,205 73,679 52,455 802, 828,780 58,688,095 317 37 229 24 611 16 562 165 21 131 12 289 8 320 41,973,783 2,729,928 5,409,630 1,386,707 4,631,641 319, 889 34,230, 534 2,698,038 3,992,949 4,856,905 22,631,059 398 248 4,210 13,735 22,670,091 98,092,450 49,120,253 107,808,348 21,221 143,061,190 2,062,617 223,416 423,179 143,753 335,070 23,161 2,267,035 149,119 92,218 97,493 78,184 10,768 72,788 714,104 2,211,736 315,634 520,672 221,937 345,838 95,949 2,981,139 152 16 98 12 322 8 242 9,812,452 1,357,087 6,025,206 3,079,919 85,212,604 69,564 16,011,553 1,796 946 90,682,112 5,478,231 1,214,674 6,692,905 850 121,568,385 & 3,427 2,080 39,793,227 3,259,451 1,240,902 4, 500,353 1,347 29,306,621 J> 78,902 55,484 933,304,119 67,425,777 51,575,829 119,001,606 23,418 293,936,196 g ALL OTHER. All other active concerns whose business can not be identified with any main division; also combinations of main divisions when the main business is not given , 163 Concerns in liquidation 164 Inactive concerns O 162 Grand total, all other concerns.. Grand total 3,108 6,293 25,467 1,436 1,926 31 66,902,914 13,005,230 117,026 34,868 3,393 80,025,170 345,595 203,233 7,902,654,813 5,962, 591 835,752 6,207 6, 804, 550 636,508,292 5,303,562 1,433,220 1,572 11,266,153 2,268,972 7,779 6,738,354 13,542,904 988,726,351 1,625,234,643 1,672 4,367 25,436 34, 527,084 31, 475 111,300,357 g 142,362 2,029,423,744 % ^ i 202^ 182 £J i N. p. d.—Main business not precisely defined. O CO 70 STATISTICS OF INCOME. TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS. [Income returned for the calendar year ended Dec. 31,1920.] AGRICULTURE AND RELATED INDUSTRIES. Income classes. Number. Net income. War Per cent profits Average of total Income and excess tax to Total tax. amount tax. profits net of tax. income. tax. Reporting net income: $0 t o $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 2,031 800 415 457 80 54 16 13 7 1 $1,648,310 2,538,681 2,913,501 10,014,620 5,656,876 8,675,923 5,766,774 8,812,773 15,734,646 9,718,172 Total Reporting no net income.. Grand total 3,874 5,312 71,480,276 2 66,139,680 5,429,261 11,741,003 17,170,264 9,186 5,340,596 5,429,261 11,741,003 17,170,264 $93,638 217,848 842,483 484,179 713,161 491,404 738,587 1,170,616 677,345 $7,197 79,152 715,190 630,216 1,323,922 786,660 1,381,993 3,894,033 2,922,640 $126 $100,835 716 297,000 3,408 1,557,673 13,930 1,114,395 37,724 2,037,083 79,879 1,278,064 163,122 2,120,580 723,521 5,064,649 3,599,985 3,599,985 3.97 10.19 15.55 19.70 23.48 22.16 24.06 32.19 37.04 19,316 i 24.59 $149,154 $150 513,835 760 8,654,813 5,516 11,167,326 20,341 26,743,280 47,927 26,764,430 106,208 26,807,607 219,734 38,338,857 425,987 35,456,670 2,085,686 4.64 10.54 22.88 28.75 30.36 30.62 31.28 22.55 19.21 MINING AND QUARRYING. Reporting net income: $0 t o $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 2,108 992 676 1,569 549 558 252 122 90 17 Total Reporting no net income.. Grand total . . 6,933 10,601 17,534 $1,622,591 $129,092 3,211,435 $20,062 327,350 4,873,746 186,485 37,818,718 2,963,909 5,690,904 38,842,901 2,950,510 8,216,816 88,098,401 6,586,259 20,157,021 87,404,119 6,508,765 20,255,665 85,690,827 6,886,489 19,921,118 169,981,604 14,281,553 24,057,304 184,529,446 16,165,638 19,291,032 2 702,073,788 56,799,565 117,796,407 174,595,972 176,505,076 Total Reporting no net income.. Grand total 1 13,740 $12 390,079 9,633 31: 153,624 6,187 44! 199,734 11,525 269! 597,882 3,203 226! 072,104 2,724 427! 312,255 1,185 412; 792,034 659 454; 450,745 484 943, 197,384 85 1,295, 258'488 ALL MANUFACTURES. $1,2224,725 $143 756 4,339 16,348 39,028 88,328 178,831 474,997 107'611,517 170,1/191, 394 277,802,911 !, 268,270 044,809 $152, 1,633, $1,377,505 4,678,763 21,9913,857 28,096, 50,010,636 18,5559,344 33,802, 52,361,596 34,4475,504 71,836, 605106,312,109 33,3331,889 71,336, 695104,668,584 36,3376,542 81,473, 292117,849,834 ~~>,330, 377 229,898,635 79,5568,258 150; 49,425 4,116,424,3291336,106,445 608,854,128 944,960,573 28,746 2834,146,460 126,481 78,171 3,282,277,869 336,106,445 608,854,128 944,960,573 Average for returns reporting net income of $2,000 and over. 124.93 525,568,712 56,799,565 117,796,407 174,595,972 MANUFACTURING—EMBRACING Reporting n e t income: $0 t o $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 i 36,186 2 Deficit. 4.42 10.59 18.55 23.16 24.88 25.36 25.93 24.37 21.44 123.04 STATISTICS OF INCOME. TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued. MANUFACTURING—FOOD PRODUCTS, LIQUORS, AND TOBACCO. Income classes. Number. Net income. War Per cent profits Average of total Income and excess Total tax. amount tax to tax. profits net of tax. tax. income. Reporting net income: $0 t o $2,000 $2,000 to $5,000 $5,000 to $ 0,000 $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 2,930 1,515 929 1,465 311 211 86 41 51 12 Total Reporting no net income.. Grand total 7,551 6,167 404,847,051 32,502,470 58,035,231 90,537,701 2183,895,444 13,718 220,951,607 32.502.470 58,035,231 90,537,701 $2,447,754 4,807,787 Sl8l, 060 6,639,824 465,873 32,824,213 2,694,551 21,254,568 1,766,703 33,018,290 2,681,492 29,383,015 2,386,469 29,922,273 2,410,753 122,379,638 9,627,683 122,169,689 10,287,886 $132 $200,026 $18,966 736 684,166 218,293 3,842 2,933,361 5,627,912 14,208 2.652,121 4,418,824 35,372 4,782,072 7,463,564 76,233 4,169,611 6,556,080 173,073 4,685,244 7,095,997 576,780 19,788,115 29,415,798 18,787,44.8 29,075,334 2,422,945 4.16 10.30 17.15 20.79 22.60 22.31 23.71 24.04 23.80 i 19,593 i 22.50 $151,677 $138 412,539 698 4,250,929 3,782 5,525,458 14,656 14,793,344 37,738 18,871,828 89,440 19,909,464 193,296 39,327,874 479,608 18,526,412 3,705,282 4.30 9.74 16.24 20.75 24.18 25.81 27.61 28.49 35.57 MANUFACTURING-TEXTILE AND TEXTILE PRODUCTS. Reporting net income: $1,490,833 3,530,655 $14,207 $137,470 4,235,474 123,879 288,660 26,176,995 2,174,576 2,076,353 26,632,122 2,230,608 3,294,850 61,187,731 5,000,684 9,792,660 73,113,712 5,988,303 12,883,525 72,109,593 5,564,843 14,344,621 138,050,880 10,606,462 28,721,412 52,084,905 3,590,859 14,935,553 $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 1,558 1,102 591 1,124 377 392 211 103 82 5 Total Reporting no net income.. Grand total 5,545 4,576 458,612,900 35,582,465 86.187.060 121,769,525 2166,646,390 10,121 291,966,510 35,582,465 86.187.060 121,769,525 130,542 126.64 MANUFACTURING—LEATHER AND LEATHER PRODUCTS. Reporting net income: $0 to $2,000 $2,000 to $5,000 $5,000 t o $10,000 $10,000 to $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 a n d over Total Reporting no net income.. Grand total 334 241 159 295 79 73 32 13 3 1 $298,762 767,701 1,143,283 7,259,013 5,640,937 11,343,262 11,125,479 8,070,385 6,364,779 9,014,588 $28,908 78,390 591,855 472,459 918,281 910,010 648,406 460,708 711,825 $3,085 29,705 648,111 666,238 1,651,593 1,854,906 1,526,263 1,748,380 1,862,248 61.028.189 1,230 932J 2i03;92i;943 4,820,842 9,990,529 14,811,371 2,162 4,820,842 9,990,529 14,811,371 42,893,754 i Average for returns reporting net income of $2,000 and over. $31,993 $133 108,095 680 1,239,966 4,203 1,138,697 14,414 2,569,874 35,204 2,764,916 86,404 2,174,669 167,282 2,209,088 736,363 2,574,073 2,574,073 U6,531 2 Deficit. 417 9.45 17.08 20.19 22.66 24.85 26.94 34.71 28.55 124.39 72 STATISTICS OF INCOME. TABLE 10.—CORPORATION RETURNS—DISTRIBUTION B Y INCOME CLASSES BY INDUSTRIAL GROUPS—Continued. MANUFACTURING—RUBBER AND RUBBER GOODS. Number. Income classes. Net income. War Per cent Average of total Income andprofits excess Total tax. amount tax to tax. profits of tax. net tax. income. 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 t o $500,000 $500,000 to $1,000,000... $1,000,000 to $5,000,000.. $5,000,000 and over 73 52 36 63 20 20 4 6 4 1 $63,622 164,143 267,678 1,354,016 1,375,575 3,401,382 1,415,007 4,106,450 6,264,429 8,265,674 $6,001 18,488 111,658 117,329 298, 760 129,011 346,993 464,778 825,766 $898 3,405 67,446 143,180 362,534 113,298 607,080 131,847 $6,899 21,893 179,104 260,509 661,294 242,309 954,073 596,625 825,766 $133 608 2,843 13,025 33,065 60,577 159,012 149,156 825, 766 4.20 8.18 13.23 18.94 19.44 17.12 23.23 9.52 9.99 Total Reporting no net income.. 279 392 26,677,976 2 31,575,079 2,318,784 1,429,688 3,748,472 i 18,196 114.08 671 4,897,103 2,318,784 1,429,688 3,748,472 $148 755 4,615 17,388 41,256 91,984 181,768 415,553 824,881 4.53 10.38 19.36 24.72 26.82 26.69 27.03 24.93 14.48 Grand total MANUFACTURING—LUMBER AND WOOD PRODUCTS. Reporting net income: $0 t o $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.. $5,000,000and o v e r . . . . Total Reporting no net income.. Grand total 960 890 700 1,590 473 423 144 78 41 1 $943 659 2,911,263 5,093,774 37,890,955 33,272,604 65,059,220 49,627,058 52,444,060 68,331,672 5,695,314 $115,078 351, 407 3,059,305 2,677,011 5,150,311 3,961,368 4,117,418 5,638,261 540,394 $16,918 177,093 4,278,087 5,547,618 12,300,986 9,284,351 10,060,453 11,399,413 284,487 $131,996 528,500 7,337,392 8,224,629 17,451,297 13,245,719 14,177,871 17,037,674 824,881 1 18,194 124.65 $140 $27,157 886 121, 339 5,579 2,036, 421 20,574 2, 818, 574 43,471 6,477,223 111, 891 10,070,147 13, 956,110 236,544 25,284,565 588,013 11, 510, 470 2,302,094 4.29 12.19 22.64 28.62 28.38 31.60 33.01 30.70 27.63 5,300 1,965 321,269,579 25,610,553 53,349,406 78,959,959 2 27,169,095 7,265J 294,100,484 25,610,553 53,349,406 78,959,959 MANUFACTURING—PAPER, PULP, AND PRODUCTS. Reporting i ncome: $0 t o $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 t o $250,000 $250,000 t o $500,000 $500,000 to $1,000 000... $1,000,000 t o $5,000,000. $5,000,000 a n d over 170 194 137 365 137 149 90 59 43 5 Total . .. Reporting no net income... Grand total 1,349 344 241,616,315 18,475,468 53,826, 538 72, 302, 006 2 4,034,761 1,693 237, 581,554 18, 475, 468 53, 826,53S 72, 302,006 1 $157,643 633, 309 995,006 8,994,620 9, 847,107 22,821,203 31,866, 777 42,275,068 82,360,680 41,664,902 $24,824 66,971 733, 963 819,112 1,758, 423 2,363, 673 3,106, 901 6,278, 620 3,322,981 $2,333 54, 368 1,302,458 1,999,462 4,718,800 7,706,474 10,849, 209 19,005, 945 8,187, 489 Average for returns reporting net income of $2,000 and over. 161,325 a Deficit. i 29.94 73 STATISTICS OF INCOME. TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued. MANUFACTURING—PRINTING AND PUBLISHING. War Income classes. Number. Net income. Income tix profits and excess profits tax. Average Total tax. amount of tax. Per cent of total tax to net income. Reporting net income: $0 t o $2,000 $2,000 t o $5,000 $5,000 t o $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 t o $1,000,000... $1,000,000 t o $5,000,000. $5,000,000 and over 2,119 1,591 871 1,261 272 180 54 30 14 1 Total Reporting no net income.. Grand total 6,393 1,695 8,088 $1,934,259 5,173,234 6,143, 699 28,066, 049 18,681,274 28,300, 834 18,928,771 20,434, 337 25,637, 349 9,860,180 $202, 905 409, 053 2,187,464 1,422,668 2,199,128 1,487, 496 1, 566,157 3,024, 415 727, 076 $32,641 306, 863 3,910, 528 3,679,047 5,817,779 3,308,427 4,500, 975 4,890,077 2,576, 945 $235, 546 $148 822 715, 916 6,097,992 4,836 18,756 5,101, 715 44, 538 8,016,907 88, 813 4,795,923 202, 238 6,067,132 565, 321 7,914,492 3,304,021 3,304, 021 1 163,159, 986 13,226, 362 29,023, 282 42, 249,644 13, 709, 458 4.55 11.65 21.73 27.31 28.33 25.34 29.69 30.87 33.51 9, 885 i 26.21 $152 757 3,973 17,134 38, 408 93, 541 159, 755 423, 257 111, 261 4.69 10.61 17.22 24.28 24.20 25.91 23.62 20.28 22.51 i 48,119 i 22.28 $83,221 $152 280, 781 757 2,944,569 4,468 3,613, 886 16,731 5,762, 684 38,937 3,955,552 94,180 3,911, 870 170, 081 8,374, 513 440, 764 8, 432, 548 4,216, 274 4.60 10.63 19.37 23.14 25.81 27.16 24.34 23.14 32.26 2 149, 450, 528 13,226, 362 29,023,282 42,249,644 MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES. 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 t o $500,000 $500,000 to $1,000,000... $1,000,000 to $5,000,000. $5,000,000 and over 1,007 486 354 662 192 175 77 50 35 9 $770,913 1,571,092 $65,268 $8, 480 $73,748 2,523, 782 175, 384 92,442 267, 826 15,273, 518 1,260,559 1,369, 354 2,629, 913 13,548,643 1,175, 764 2,113, 992 3,289, 756 27,778, 200 2,254, 587 4,466, 848 6, 721,435 27,799, 052 2,225, 081 4,977,537 7,202, 621 33,816, 239 2,831, 291 5,156, 449 7,987,740 73,927, 239 7,137, 220 7,851, 764 14,988, 984 244,360, 982 20, 708,146 34,293, 207 55, 001, 353 6, Total Reporting no net income.. 3,047 2,779 441,369,660 37, 833, 303 60,330,073 98,163,376 2 96, 439, 756 5, 826 344,929, 904 37, 833,303 60,330,073 98,163,376 Grand total M A N U F A C T U R I N G — S T O N E , CLAY, A N D GLASS P R O D U C T S . 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 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 o v e r . . . . Total Reporting no net income. Grand total 1 $613,901 1,810,936 2,641,979 15,201,106 15,617,470 22,323, 984 14,562, 717 16,071,552 36,187, 031 26,142, 451 $74,962 181, 538 1,228,143 1,277, 705 1,775, 267 1,154,934 1,330, 716 3,560, 335 1,945, 891 $8,259 99,243 1,716, 426 2,336,181 3,987, 417 2, 800, 618 2, 581,154 4,814,178 6,486, 657 151,173, 127 12, 529, 491 24, 830,133 37,359, 624 2 8, 287,187 12,529,491 24, 830,133 37, 359,624 Average for returns reporting net income of $2,000 and over. 118, 431 2 Deficit. i 24.81 74 STATISTICS OF INCOME. TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued. MANUFACTURING—METAL AND METAL PRODUCTS. Number. Income classes. Reporting net income: $0 to $2,000 $2,000 to $5,000 $5,009 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 Net income. 2,179 1,814 1,262 2,711 792 673 336 188 145 35 $2,122,066 5,871,430 8,976,546 65,138,313 56,547,502 106,733,094 116,536,767 127,200,358 296,209,176 626,312,231 War Per cent Average of total profits Income and excess Total tax. amount tax to tax. of tax. profits net tax. income. $232,794 625,420 5,322,623 4,653,984 8,714,701 9,499,846 10,352,416 24,878,550 51,882,225 $31,,864 $264,658 $146 321,,572 946,992 750 6,484,,714 11,807,337 4,355 7,871,,910 12,525,894 15,816 16,760,,326 25,475,027 37,853 18,588,,126 28,087,972 83,595 20,726,,208 31,078,624 165,312 41,367,,149 66,245,699 456,867 65,543,366117^425; 591 1,355,017 10,135 1,411,647,483 116,162,559 177,695,235 293,857,794 4,996 2 136,757,073 136,935 4.51 10.55 18.13 22.15 23.87 24.10 24. 43 22. 36 18.75 i 20. 85 15,131 1,274,890,410116,162,559 177,695,235 293,857,794 ALL OTHER MANUFACTURING INDUSTRIES. Reporting net income: 1 $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 1,776 1,201 777; l,330i 334 280 109 68! 47i! 13 $1,546,667 3,912,074 5,538,689 31,419,084 23,654,302 45,345,055 38,433,679 48,000,430 87,484,511 149,687,572 Total Reporting no net income.. Grand total 5,935? 3,899 435,022,063 37,044,148 54,156,953 91,201,101 2 61,710,274 9,834 373,311,789 37,044,148 54,156,953 91,201,101 $155,455 383,625 2,549,160 1,946,001 3,723,870 3,225,695 4,100,648 7,891,226 13,088,468 $15,129 207,091 3,309,941 3,497,653 7,195,590 5,649,822 6,435,636 10,612,097 17,233,994 $142 $170,584 590,716 760 5,859,101 4,405 5,443,654 16,298 10,919,460 38,998 8,875,517 81,427 10,536,284 154,945 18,503,323 393,688 30,302,462 2,330,959 4.36 10.67 18.65 23.01 24.08 23.09 21.95 21.15 20.24 121,929 121.03 $152 $313,697 813 899,605 4,243 4,374,477 16,431 1,889,601 38,736 3,021,434 97,181 2,818,249 3,582,426 298,536 9,226,351 838,759 7,053,922 3,526,961 4.72 11.89 20.78 24.24 26.09 27.22 39.91 38.02 54.48 * CONSTRUCTION. 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 2,555 2,070 1,107 1,031 115 78 29 12 11 2 Total Reporting no net income.. Grand total 7,010 2,950 1 9,960 $2,371,045 6,649,423 7,564,053 21,053,935 7,796,607 11,578,310 10,349,714 8,975,736 24,264,817 12,948,372 $255,270 492,545 1,621,537 629,844 914,208 801,960 550,172 1,631,588 621,671 $58,427 407,060 2,752,940 1,259,757 2,107,226 2,016,289 3,032,254 7,594,763 6,432,251 113,552,012 7,518,795 25,660,967 33,179,762 2 28,209,391 85,342,621 7,518,795 25,660,967 33,179,762 Average for returns reporting net income of $2,000 and over. 17,448 2 Deficit. 129.84 75 STATISTICS OF INCOME. TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued. TRANSPORTATION AND OTHER PUBLIC UTILITIES. Income classes. Number. Net income. War Per cent profits Average of total Income and excess Total tax. amount tax to profits tax. net of tax. tax. income. 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 to $5,000,000.. 5,000,000 and over 7,229 2,462 1,079 1,321 234 269 126 86 86 30 Total Reporting no net income.. Grand total 12,922 7,677 $5,298,409 7,767,859 $315,643 7,505,566 514,243 28,970,192 2,477,080 16,314,273 1,427,709 42,457,258 3,955,536 44,084,094 4,059,245 59,499,227 5,552,487 179,8411815 16,736,792 437,392,234 40,807,751 2 4.6i $42,424 $145 $358,067 229,498 689 743,741 1,764,852 4,241,932 3,211 1,111,340 2,539,049 10,851 2,329,187 6,284,723 23,363 2,761,129 6,820,374 54,130 3,037,822 8,590,309 99,887 275,517 6,957,680 23,694,472 4,542,688 45,350,439 1,511,681 829,130,927 75,846,486 22,776,620 98,623,106 150,505,207 9.91 14.64 15.56 14.80 15.47 14.44 13.17 10.37 i 17,324 U1.97 $18,202 379 $168 44,448,769 11, 799,934 $509, 597 $2,309,531 ,183 667 5,962,507 54,457,309 778,840 771 198,886,171 15, 926,059 21 ,910, 284 37,836,343 4 ,098 108,822,595 8, 814,972 17 ,174, 724 25,989 696 16 ,596 142,505,450 11, 430,165 25 ,077, 896 36,508 061 38 ,268 85,780,723 6, 814,909 15 ,069, 614 21,884 523 87 ,538 74,968,951 6, 068,761 12 ,653, 752 18,722 513 173 ,357 104,091,098 8, 740,053 13 ,884, 570 22,624 623 390 ,080 79,009.885 6, 370,682 14 ,404, 441 20,775 123 2.967 ,875 5.20 10.95 19-02 23.88 25.62 25.51 24.97 21.74 26.29 678,625,720 75,846,486 22,776,620 98,623,106 20,599 TRADE. Reporting net income: $0 to $2 000 $2,000 to $5,000 $5,000to$10,000 . . . . $10,000 to $50,000 $50,000 to $100,000 $100,000 toS 250,000 $250,000 to $500,000 $500,000 to $1,000,000... $1,000,000 to $5,000,000.. $5,000,000 a n d over 18 13, 735' 7, 735 9, 234 1, 566 954 250 108 58 7 Total Reporting no net ineome.. Grand total 52, ?78 26, 607 78, 885 911,173,330 6Q 744,375 2 339,482,009 m 868 545 192,612, q?o 1 5 , 7?,5 1 21.57 571,691,321 69, 744,375 122 ,868, 545 192,612, 920 PUBLIC SERVICE—PROFESSIONAL, AMUSEMENTS, H O T E L S , ETC. 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 11,000,000... $1,000,000 to $5,000,000.. $5 000 000 a n d over Total Reporting no net income.. Grand total $4,348,324 9,273,890 9,585,582 35,916,481 17,079,579 19,832,153 12,550,890 15,804,338 21,099,625 5,460 2,902 1,360 1,735 250 133 39 24 11 11,914 5,576 17,490 $364,990 642,239 2,858,939 1,365,504 1,576,386 1,033,103 1,254,932 1,736,945 $64,648 481,046 4,647,795 2,807,758 3,577,821 2,367,432 3,136,540 3,631,458 $429,638 1,123,285 7,506,734 4,173,262 5,154,207 3,400,535 4,391,472 5,368,403 $148 826 4,327 16,693 38,753 87,193 182,978 488,037 4.63 11.72 20.90 24.43 25-99 27.09 27.79 25.44 145,490,862 10,833,038 20,714,498 31,547,536 29,199,368 14,888 122.35 2 116,291,494 10,833,038 20,714,498 31,547,536 1 Average for returns reporting net income of $2,000 and over. 5375°—22 6 aDeficit. 76 STATISTICS OF INCOME. TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued. FINANCE, BANKING, INSURANCE, ETC. Income classes. 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 Totai Reporting no net income.. Grand total Number. Net income. 22,222 13,670 8,741 8,757 1,022 669 199 104 85 15 $18,554,952 44,408,451 61,468,600 176,563,130 70,675,957 102,116,817 68,353,358 70,040,931 162,759,792 158,362,131 Per cent War profits Average of total Income and amount excess tax to Total tax. tax. of tax. profits net tax. income. $1,649,629 3,961,239 13,590,630 5,620,665 8,068,269 5,319,467 5,456,369 11,801,836 11,957,673 $115,562 1,093,169 7,694,812 3,824,324 5,932,073 4,101,709 4,144,273 11,594,234 13,075,673 55,484 933,304,119 67,425,777 51,575,829 119,001,606 23,418 2 293,936,196 78,902 3.97 8.22 12,06 13.36 13,71 13.78 13.71 14.37 15.81 $1,705,191 $129 5,054,408 578 21,285,442 2,431 9,444,989 9,242 14,000,342 20,927 9,421,176 47,343 9,600,642 92,314 23,396,070 275,248 25,033,346 1,668,890 13,578 i 13.01 639,367,923 67,425,777 51,575,829 119,001,606 COMBINATIONS, PREDOMINANT INDUSTRY NOT ASCERTAINABLE. 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 620 294 164 221 52 44 22 12 4 3 Total ^deporting no net income.. 1,436 1,672 Grand total 3,108 2 $452,433 917,763 1,139,978 4,844,196 3,718,338 7,210,463 8,093,328 8,678,321 5,734,474 26,113,620 $33,822 78,923 401,053 403,152 618,884 685,064 742,933 483,873 2,514,887 $3,097 34,748 330,690 447,476 756, 789 995,561 1,213,457 857,013 664,731 66,902,914 34,527,084 5,962,591 5,303,562 11,266,153 32, 375,830 5,962,591 5,303,562 11,268,153 $36,919 $126 113,671 693 731,743 3,311 850,628 16,358 1,375,673 31,265 1,680,625 76,392 1,956,390 163,033 1,340,886 335,222 3,179,618 1,059,873 1 13,807 4.02 9.97 15.11 22.88 19.08 20.77 22.54 23.38 12.18 1 16.95 CONCERNS IN LIQUIDATION. 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 1,299 296 147 141 21 14 6 2 $936,251 926,228 1,046,824 2,830,692 1,570,815 2,202,168 2,042,092 1,450,160 $32,394 70,571 212,325 127,467 148,221 117,878 126,896 $1,889 31,053 237,373 219,266 466,688 444,458 32,493 $34,283 101,624 449,698 346,733 614,909 562,336 159,389 $116 691 3,189 16,511 43,922 93,723 79,695 3.70 9.71 15.89 22.07 27.92 27.54 10.99 Total Reporting no net income.. 1,926 4,367 13,005,230 2 72,571,091 835,752 1,433,220 2,268,972 13,619 i 18. 80 6,293 2 59,565,861 835,752 1,433,220 2,268,972 Grand total 1 Average for returns reporting net income of $2,000 and over. 2 Deficit. 77 STATISTICS OF INCOME. TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued. INACTIVE CONCERNS. Income classes. 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.. 1 Number. Net income. 10 14 4 3 $10,855 42,433 21,247 42,491 31 25,436 117,026 2 4,202,182 25,467 2 4,085,156 War Per cent profits Average oitotal Income and excess Total tax. amount *tax to tax. profits of tax. net tax. income. fi $2,012 1,271 2,924 $309 527 736 $2,321 1,798 3,660 SI 66 450 1,220 5.47 8.46 8.61 6,207 1,572 7,779 *370 17.33 207 1,572 7,779 Average for returns reporting net income of $2,000 and over. * Deficit. 78 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION BY CLASSES. [Income returned for the calendar year ended Dec. 31,1920.] ALABAMA. INCOME . Exemption from normal tax. Income class. $1,000 to $2,000 i $1,000 to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,000 i $3,000 to $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 to $8,000.... $8,000 t o $9,000.... $9,000 t o $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 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 $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 $500,000 $500,000 t o $750,000 $750,000 to $l,000,0CHI $1,000,000 to $l,500,(XX). $1,500,000 to $2,000,(XX). $2,000,000 t o $3,000,(XX). $3,000,000 to $4,000,(XX). $4,000,000 to $5,000,(XX). $5,000,000 and over 2 Number of returns. 5,099 12,982 9,595 12,388 164 6,285 49 2,337 1,102 708 455 329 247 200 167 125 84 92 228 106 71 75 38 18 15 5 6 7 6 1 Classes grouped .. Grand total. Net income. Personal Dividends. exemption. $7,971,996 $10,666,910 19,385,057 13,076,161 21,800,601 24,386,740 30,855,592 22,798,460 513,233 531,261 21,435,154 13,735,756 101,339 231,609 5,255,892 10,387,651 2,394,586 6,041,824 1,533,123 4,581,638 972,983 3,388,611 703,325 2,782,575 531,150 2,341,477 429,800 2,087,959 349,100 1,922,680 259,840 1,563,950 179,400 1,136,811 183,920 1,323,872 482,400 3,897,950 222,772 2,355,983 151,000 1,926,843 152,200 2,615,211 75,800 1,704,569 35,600 986,336 27,200 961,637 8,800 371,220 14,600 497,318 11,600 652,024 (2) (2) (2) (2) $162,714 313,467 102,254 799,088 65,315 642,953 176,984 665,320 583,194 481,612 337,025 337,602 308,325 311,172 399,568 271,842 229,122 176,067 850,092 527,734 497,173 646,280 632,732 185,766 227,011 151,858 68,252 185,229 (2) (2) Normal tax. Surtax. Total tax. $250,834 $250,834 319,669 319,669 300,195 300,195 196,406 133,174 112,258 101,910 93,974 84,144 81,535 73,707 66,380 47,358 63,959 176,792 114,035 100,640 135,195 80.689 58; 006 54,079 18,021 32,175 39,091 (2) (2) $5,266 13,765 17,670 20,993 23,414 25,515 28,264 26,859 22,170 29,410 111,966 96,968 103,136 190,544 166,780 120,442 140,141 63,520 95,770 142,267 (2) (2) 196,406 138,440 126,023 119,580 114,967 107,558 107,050 101,971 93,239 69,528 93,369 288,758 211,003 203,776 325,739 247,469 178,448 194,220 81,541 127,945 181,358 (2) (2) 865,524 15,800 172,079 53,000 250,719 303,719 52,984 156,604,933 99,269,490 10,507,830 2,787,226 1,695,579 4,482,805 ALASKA. $1,000 t o $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 to $5,0001 $4,000 to $5,000 $5,000 t o $6,000 $6,000 t o $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 t o $10,000 $10,000 t o $11,000 $11,000 to $12,000 $12,000 t o $13,000 $13,000 to $14,000 414,000 t o $15,000 1 2 925 4,453 1,042 2,359 47 986 $1,110,250 6,237,254 2,396,625 5,898,049 150,450 2,949,340 $1,488,600 4,453,400 2,384,600 3,160,200 114,900 2,070,500 22 18 15 10 5 4 2 2 2 3 101,353 100,708 97,091 73,177 41,391 36,847 20,214 23,352 25,374 40,902 46,200 43,800 26,800 19,000 10,400 9,400 3,400 4,400 4,600 5,800 $14,675 12,460 39,729 14,000 1,312 3,548 10,260 3,716 5,475 5,752 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. $71 355 $71,355 109,015 109,015 35,153 35,153 1,669 2,226 3,005 2,453 1,466 1,246 1,025 740 1,260 2,413 $106 295 364 310 345 229 354 449 816 1,669 2,332 3,300 2,817 1,776 1,591 1,254 1,094 1,709 3,229 STATISTICS OF INCOME. TABLE 79 11.—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. BY INCOME ALAS KA—Continued. Exemption from normal tax. Income class. $15,000 to $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 to $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. $1,500,000 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. $5,000,000and o v e r . . . . Classes grouped 2 Grand total Number of returns. Net income. Personal exDividends. emption. Normal tax. Surtax. Total tax. (2) 3 (2) (2) (2) (2) (2) 1 (2) (2) (2) (2) (2) (2) 1 1 9,899 $98,398 $7,200 $200 $6,720 $5,591 $12,311 19,400,775 13,853,200 111, 127 239,746 8,859 248,605 ARIZONA. $1,000 t o $2,000 ! $1,000 to $2,000 $2,000 to $3,0001 $2,000 t o $3,000 $3,000 to 14,0001 $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 t o $11,000 $11,000 to $12,000 $12,000 to 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 $10,000 t o $50,000 $50,000 t o $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 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 to $750,000 $750 000 to $1,000,000.. $1,000,000 to $1,500,000. 2,489 5,629 4 581 6,754 85 2,821 16 1,001 537 292 164 76 79 52 43 20 12 22 54 22 20 22 12 3 2 1 $4,125,041 9,012,124 10,374,481 16,513, 822 281,880 9,565,756 70,281 4,515 706 2,922,472 1,883,044 1,230,351 643,713 750,401 511,039 493,025 250,695 161,374 319,319 90S, 267 481,278 561,094 748,994 527,638 170 375 (2) $5,421,748 5,766,600 11,535,960 11,284,200 231,332 5,790,136 41,364 1 990 800 1,009,483 521,584 261,100 131,900 134,600 83,900 71,280 33,400 17,800 28,600 75,900 35,000 25,800 27,762 16,400 4,300 (2) (2) (2) $10,977 12,981 111,606 50,622 83,640 88,234 49,453 198,763 290,497 286,678 178,003 86,687 135, 882 102,575 88,724 64,982 41,751 40,825 253,403 169,081 204,957 228,628 290,912 120,230 (2) (2) 1 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. $i30,237 $130,237 208,485 208,485 147,928 147,928 96,224 69 558 49, 880 40, 829 23,073 28,407 22,153 20,586 9,680 6,373 16,211 40,376 23,001 25,390 39,253 22,404 4,698 (2) $2,282 5,489 6,552 4,840 7,578 6,511 7,204 4,186 2,990 7 062 25,193 19,487 31,662 53, 223 50,381 21,714 (2) 96,224 71,820 55,369 47,381 27,913 35, 985 28,667 27, 790 13,866 9,363 23,273 65,569 42,488 57,052 92,476 72,785 26,412 (2) (*) (2) (2) 80 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. ARIZONA—Continued. Number of returns. Income class. BY INCOME Exemption from normal tax. Net income. Personal exemption. Normal tax. Surtax. Total tax. Dividends. $1,500,000 to $2,000,000. $2,000,0001 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 $24,812 $225,313 $2,000 $175,773 $5,157 $39,665 $44,822 67,280,486 44,545,949 3,365,844 1,029,906 295,999 1,325,905 ARKANSAS. $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 t o $4,000 $4,000 to $5,000!... $4,000 t o $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 t o $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 t o $30,000... $30,000 t o 140,000... $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 000to $300 000 $300 0001 o $400,000 . $400,000 to $500,000.. $500,000 t o $750,000. $750,000 t o $1,000,OOC $l,000,000to$l,500,0( )0. $1,500,000 to $2,000,(X)0. $2,000,000 to $3,000,0(X). $3,000,000 to $4,000,0(X). $4,000,000 to $5,000,(X)0. 1,768 7,254 9,818 8,474 339 4,929 67 2,300 931 556 388 256 188 141 92 67 69 48 209 73 42 56 22 9 6 2 3 3 2 1 $5 000 000 and over Classes grouped 2 Grand total $34,921 59,330 332,995 257,627 158, 740 202, 784 150,421 391, 834 379,351 381,026 323,247 288,149 221,871 265,184 185,127 103,676 159,375 94,709 818,352 413,039 278,129 479,681 182,104 70,554 107,331 40,218 212,753 171,791 (2) $2,650,146 $3,544,800 7,294,391 10,785,587 22,603,401 25.071,108 21,234,230 15,630,199 1,015,500 1,100, 751 16,847,177 10,830,469 180,954 292,902 4,923,767 10,289,381 1,994, 845 5,072,127 1,190, 724 3,602, 855 822, 400 2,891,920 541,000 2,166,579 391,800 1,779,812 299,800 1,476,977 188,400 1,058,096 138,200 837,603 139,763 928,324 104,600 693,101 421,400 3,593,311 143,200 1,608, 438 80,200 1,1.53,138 109,200 1,924 888 47,800 1,004 283 19,200 497,312 14,000 385,669 4,800 144,479 50000 249,936 5,400 286,475 (2) (2) (2) (2) (2) 901 812 3,000 943,948 38,113 118,060,710 75,155,920 7,708,327 $1'45,949 $145 949 221,303 221,303 233,394 233,394 200 840 112,088 90, 208 86,341 70,719 68,358 54,564 43,028 37,527 40,419 32,248 158,774 83,197 59,584 97,931 58,364 31,148 20,618 7,697 6,131 8,599 (2) 200,840 116,122 100,839 101,456 87,080 85,990 72,720 58,620 51,959 58 485 47,428 262,092 148. 395 122,202 236 145 158.531 92,632 77.057 31,655 54,595 72,739 (*) $4,034 10,631 15,115 16,361 17,632 18,156 15,592 14,432 18,066 15,180 103,918 65,198 62,618 138,214 100,167 61,484 56,409 23,958 48,464 64,140 (2) (2) (2) (2) 429,622 429,622 1,969,059 1,299,391 3,268,450 CALIFORNIA. $1,000 to $1,000 to $2,000 to $2,000 to $3,000 to $3,000 to $4,000 to $2,000 i $2,000 $3,0001 $3,000 $4,0001 $4,000 $5,0001 , 34,534 105,441 26,421 101,304 2,410 51,908 1,854 $54,555,655 158,446,989 59,930,216 250,056,927 8,284,726 179,418,831 8,204,535 $69,050,575 105,227,878 62,663,407 177,546,326 4,709,363 104,527,316 I 3,309,532 $3,828,953 932,271 6,125,556 1,611,595 4,907,889 3,136,387 6,962,719 $2,070,366 1 Nontaxable. Personal exemption and dvidends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. 32,070,366 2,890,240 2,890,240 2,888,497 2,888,497 81 STATISTICS OF INCOME. TABLE 11.—PERSONAL R E T U R N S - DISTRIBUTION CLASSE S—Continued. BY INCOME CALIFORNIA—Continued. Exemption from normal tax. Income class. $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 $14,000 114,000 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 S50,000 $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. $2,000,000 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 Number of returns. 27,437 14,380 8,252 4,699 3,241 2,368 1,728 1,434 1,170 961 831 2,604 1,315 814 773 417 238 129 97 54 38 88 17 9 4 1 Net income. Personal Dividends. exemption. Normal tax. $122,733,494 $55,686,223 $3,277,652 $2,547,140 78,275,943 29,147,184 7,000,524 1,813,257 52,962,310 16,554,782 5,445,581 1,381,926 35,179,951 9,327,477 4,460,931 1,097,747 965,505 27,484,062 6,239,165 4,383,259 837,716 22,498,493 4,658,955 3,602,759 705,404 18,115,991 3,361,341 3,270,317 683,770 16,458,404 2,869,452 3,292,156 623,531 14,613,431 2,236,720 2,933,349 555,788 12,946,863 1,871,899 2,819,784 523,147 12,035,479 1,645,195 2,644,226 44,770,151 4,957,132 10,708,019 2,032, 404 29,193,909 2,560,858 7,853,940 1,387,024 1,562,210 6,180,219 1,074,029 22,271,912 26,628,037 1,438,219 8,501,479 1,258,935 866,635 764,000 7,000,521 18,534,952 640,257 438,200 4,340,476 12,993,483 380,025 234,200 3,469,237 8,311,279 324,024 171,800 3,234,532 7,230,057 163,335 91,717 2,546,179 4,580,253 189,259 1,253,480 60,200 3,599,385 401,294 147,192 5,692,876 10,417,913 96,868 1,770,216 32,700 2,889,213 124,597 542,856 14,400 2,031,026 42,350 649,617 0,600 1,117,198 2 2 2 (2) () () () Surtax. Total tax. $38,879 115,686 177,091 198,673 224,317 223,008 228,837 253,046 252,302 265,007 1,291,866 1,200,459 1,201,145 1,917,742 1,791,262 1,574,246 1,217,452 1,241,571 901,424 800,647 2,960,501 1,030,250 836,204 500,359 (2) 2,547,140 1,852,136 1,497,612 1,274,838 1,164,178 1,062,033 928,412 912,607 876,577 808,090 788,154 3,324,270 2,587,483 2,275,174 3,176,677 2,657,897 2,214,503 1,597,477 1,565,595 1,064,759 989,906 3,361,795 1,127,118 960,801 542, 709 (2) 1 (2) (2) (2) (2) (2) (2) 1 2 2 2 ( ) (2) 2 (2) 3,200 13,373 ( ) ( ) () 176,817 1,263,644 1,440,461 396,973 1,329,006,594 |674,115,418 134,392,931 28,741,887 21,705,618 50,447,505 2,235,526 COLORADO. $1,000 to $2,0001 $1,000 to $2,000 $2,000 to S3,0001 $2,000 to $3,000. $3,000 to $4,0001 $3,000 to $4,000 1 $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 $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 1 2 10,933 16,303 11,453 16,626 259 8,958 32 3,909 1,598 1,032 687 458 387 239 194 164 133 118 299 130 93 81 44 18 18 7 6 2 $17,359,585 24,586,097 25,996,540 41,294,812 823,035 30,688,273 152, 728 17,506,172 8,742,010 6,672,224 5,129,187 3,889,112 3,680,671 2,504,527 2,224,210 2,051,874 1,789,656 1,711,834 5,155,405 2,886,657 2,542,166 2,829,164 1,938,150 986,357 1,167,332 524,491 500,715 193,248 $22,994,023 $280,379 16,326,676 133,706 $327,336 28,793,744 374,260 30,221,740 424,401 "429," 092 765,584 139,914 18,015,273 651,065 481,817 64,880 83,941 343,156 8,187,932 695,305 196,890 3,311,719 689,858 166,317 2,165,294 718,563 150,401 1,402,533 689,940 125,149 940,163 738,290 126,626 774,500 719,431 91,664 484,200 546,832 86,067 389,800 475,244 87,736 315,800 361,954 73,306 281,300 362,428 237,600 286,750 78,592 594,000 1,259,020 227,386 252,800 131,658 812,275 180,987 | 841,417 113,632 147, 400 ! 1,007,319 129,531 83,400 66,100 975,000 32, 800 25,924 641,00i 36,000 sI 510,743 57,831 10,000 6,654 774,570 i 10,200 ! 504,812 i 3,627 2,000 ! 168,055 j 2,438 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. $327,336 **429*692 $7,597 19,099 26,858 29,591 36,918 30,952 32,610 35,002 34,961 37,703 148,685 125,518 137,026 207,923 185,428 120,916 172,526 90,664 97,128 43,807 343,156 204,487 185,416 177,259 154,740 163,544 122,616 118,677 122, 738 108, 267 116,295 376,071 257,176 250,658 337,454 251,528 146,840 230,357 97,318 100,755 46,245 82 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION BY CL AS SE S—Continued. INCOME COLORADO—Continued. Exemption from normal tax. Income class. Number of returns. $100,000 to $150,000.... $150,000 to $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 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 to $5,000 000 $5,000,000 and over Classes grouped2 7 3 2 2 1 1 1 Net income. $869,737 482,086 473,516 554,318 Normal tax. Personal exemption. Dividends. $13,800 4,200 2,000 2,200 $610,119 550,879 469, 827 542,591 Surtax. $252,834 166,498 199,129 247,611 $20,041 56 6,222 Total tax. $272,875 166,554 199,129 253,833 (2) i 4,400 i, 500,273 i5,H8 709, 519 724,667 74,198 219,277,184 137,048,948 19,540,162 3,570,397 3,196,503 6,766,900 i, 37i, 295 Grand total CONNECTICUT. $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 $50,000 to $50,000 $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. $2,000,000 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 Classes grouped 2 Grand total 1 2 16,555 46,761 14,773 32,163 2,468 16,182 688 7,321 2,591 1,855 1,234 830 644 530 425 365 259 248 790 475 267 327 162 87 66 39 19 18 30 12 8 2 1 $25,717,260 $31,873,801 $2,541,443 822,583 | $829,380 68,105, 814 46, 383,168 33,956, 512 35,422,845 2,850,746 | 1,449,487 ' ' 815,633' 80, 248, 361 58,611,560 5,427, 847 8,454, 250 4,858,256 1, 769,039 55,573,604 34,055,045 802,826 2,474,702 3,047, 895 1,092,798 612,205 32, 477, 815 15,014,918 2,242, 913 288,743 2, 741,146 14, 234, 595 5,001,003 259,513 11,983,852 3,679, 861 2,731, 296 233,610 9, 214, 885 2,387, 353 2,260, 061 186,951 7,018, 782 1, 595,053 2, 055, 603 179,083 1,760,44S 6,115,178 1,229,141 169,943 1,685,307 1,069,193 5,529,947 157,491 800, 297 1, 702,259 4,873,044 145,200 660, 709 1,685,861 4, 544, 719 121,349 1,121,179 487,200 3,492, 702 112,044 1,679,251 465,650 3, 591,923 446,985 5,897,882 13,642, 581 1,454,620 355,005 852, 623 5,19-J, 436 10,606, 541 228,077 445, 239 4,274,373 7,377, 850 348,612 593,159 6, 348, 548 11,186,541 210,581 245,667 4,600,018 7, 218, 025 148,463 149,557 4,234, 263 4,747, 707 95,133 116,209 2,942,713 4,221,286 109,661 71,0o2 1,493, 764 2,918, 688 45,150 30,400 1,127,334 1,622, 761 69,727 787,650 31,800 1,712, 875 86,174 49,000 2,497,650 3,494, 560 45,927 15,800 1,591, 527 2,107,433 52,375 1,176,596 14,800 1,827,953 (2) (2) (2) (2) 5,600 445,132 33,104 148,195 451,737,702 248,763,357 871,763 81,612,057 7,188,945 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. $829,380 815,633 '802," 826 $11,063 33,229 48,593 52,838 60,811 62,053 71,775 77,400 67,734 78,765 395,228 440,274 402,307 798,236 700,452 578,917 616,184 503,175 322,772 382,406 962,471 766,281 756,854 (2) 612,205 299,806 292,742 282,203 239,789 239,894 231,996 229,266 222,600 189,083 190, 809 842, 213 795, 279 630,384 1,146, 848 911,033 727,380 711,317 612, 836 367,922 452,133 1,048,645 812,208 809,229 (2) 395,835 428,939 8,585,653 15,774,598 83 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION BY INCOME CLASSE S—Continued. DELAWARE. Income class. Number of returns. Exemption from normal tax. Net income. Normal tax. Personal ex- Surtax. Total tax. Dividends. emption. $1,000 t o $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 $J 2,000 $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 $80,000 $30,000 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 $1,500,000 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 grouped2 Grand total 2,021 6 128 2,945 4 073 81 1 568 51 685 340 218 161 108 68 64 42 51 34 25 101 53 30 39 14 14 2 8 1 3 6 2 1 $3,352,755 8,920,630 6,611,749 10,036, 383 257, 346 5 355 987 229,617 3 062 159 1,864,115 1,404,613 1,208, 591 926, 742 646,839 669, 226 481,624 636, 277 460,092 360,546 1,732, 514 1,174, 577 825,017 1,294,605 628,662 752,067 128,697 599,400 (2) 286,325 684,729 (2) $4,119,741 6,191,381 7,277,292 7,689, 931 199, 787 3,349,109 .102,764 1,401,952 689, 273 443, 275 317,100 202, 852 126,000 120,600 91,000 97,200 72,800 45,432 199, 318 103,000 58,400 79,400 24,800 28,800 3,200 14,000 (2) 4,000 8,000 2 () $123,948 42,492 154,955 112,973 102,247 153, 309 202,973 190,161 273,875 243,913 313,057 372,213 240, 880 162,408 122,073 299,969 186, 663 85,183 718,575 683, 876 510,539 845,746 386, 810 448,665 88,860 1,291,946 (2) 154,768 938,505 (2) (2) (2) (2) $108 201 $108,201 89 939 89,939 74 827 74,827 58 727 38, 738 32,481 29,904 25,287 18,866 22, 624 16,523 20,765 13,564 15, 260 66,470 44,008 22,831 38,677 17,022 27,091 59 12,084 (2) 10,214 13,358 (2) (2) $1, 413 3,870 6,444 7,101 6,485 8,262 7,081 10,902 8,882 7,880 49,850 48,160 44,861 88,927 61,476 87,821 18,793 103,578 (2) 64,126 184,919 (2) (2) 58,727 40,151 36,351 36,348 32,388 25,351 30,888 23,604 31,667 22,448 23,140 116,320 92,168 67,692 127,604 78,498 114,912 18,852 115,662 (2) 74,340 198,277 (2) (2) ; 1,461,122 1,041,437 18,937 55,633,321 5,000 33,065,407 10,912, 704 5,749 477,925 483,674 823,269 1,298,756 2,122,025 DISTRICT OF COLUMBIA. $1,000 to $2,000 ! $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 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 1 2 6,326 24,900 5,540 15,558 122 8,245 165 3,527 1,438 867 575 425 324 219 188 171 115 110 334 $9,560,719 37,916,494 12,554,012 37,953,301 369,727 28,355,238 684,249 15,792,459 7,835,969 5,574,819 4,283,752 3,617,107 3,064,677 2,291,070 2,158,959 2,130,894 1,552,487 1,592,031 5,760,553 ! $12,489,628 I 25,116,685 | 13,566,016 I 25,287,709 ! 278,516 16,207,470 I 423,575 6,704,632 3,002,994 1,851,255 1,135,681 859,163 623,658 420,400 376,714 314,600 204,800 221,300 615,458 $179,060 248,056 113,543 662,748 120,445 783,356 270,641 1,199,912 584,887 627,654 556,665 470,353 520,014 404,293 406,026 485,646 419,744 295,534 1,535,900 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. $506,511 $506,511 '* "477," 850* 477,850 **452,"967 452,967 316,099 177,255 137,200 126,830 107,812 109,423 87.781 88^ 805 86,907 60,504 69,574 253,081 $4,850 14,632 22,506 24,736 30,378 28,022 31,780 36,391 30,209 34,899 166,320 316,099 182,105 151,832 149,336 132,548 139,801 115,803 120,585 123,298 90,713 104,473 419,401 84 STATISTICS OF INCOME. TABLE 11 .—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. BY INCOME DISTRICT OF COLUMBIA—Continued. Exemption from normal tax. Income class. Number of returns. $20,000 to $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 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. $500,000 t o $750,000 $750,000 t o $1,OOO,OCK).. $1,000,000 t o $1,500,0 30 $1,500,000 t o $2,000,0 90. $2,000,000 t o $3,000,0 30 $3,000,000 t o $4,000,0 30. $4,000,000 t o $S,O00,(X30 1 $5,000,000 a n d over. 1 Classes g r o u p e d 2 Grand total Net income. Normal tax. Personal exemption. Dividends. $3,627,663 3,227,736 3,941,770 2,481,662 1,865,571 1,608,084 1,399,729 922,536 566,414 3,013,963 (2) 492,060 775,875 (2) (2) $307,200 225,266 207,064 106,200 62,400 50,200 31,800 19,000 10,800 33,800 $683,732 1,002,711 1,299,333 1,052,024 899,515 531,728 573,206 306,376 317,316 1,703,226 (2) 158,585 498,374 1,416, )94 5,200 69,730 208,388,174 110,764,184 163 119 114 56 34 25 19 11 6 25 1 2 3 1 2 Surtax. Total tax. $186,509 156,754 178,040 104,734 79,794 79,939 56,133 45,586 17,870 103,430 (2) 26,186 21,623 (2) (2) $149,103 172,309 286,331 239,390 228,864 235,217 212,791 179,949 125,353 855,210 (2) 210,256 338,055 (2) (2) 649,853 71,092 692,792 763,884 19,560,456 4,186,289 4,350,343 8,536,632 2,000 3,000 () (2) 2 8 $335,612 329,063 464,371 344,124 308,658 315,156 268,924 225.535 143;223 958,640 236,442 359,678 (2) (2) FLORIDA. $1,000 t o $2,000 1 $1,000 t o $2,000 $2,000 t o $3,000 1 $2,000 t o $3,000 $3,000 t o $4,000 1 $3,000 t o $4,000 $4,000 t o $5,000 1 $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 $60,006 $60,000 t o $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.. $1,000,000 t o $1,500,000. 1 2 4,895 8,740 5,384 9,649 129 6,055 47 2,811 1,138 748 496 381 304 231 164 109 133 93 300 155 74 76 42 18 8 9 6 6 6 1 1 1 $7,672,312 $10,384,688 8,771,847 13,006,622 12,228,458 13,575,664 24,122,649 17,678,556 344,560 413,414 20,745,433 12,776,573 91,104 208,896 6,080,240 12,528,275 1,793,875 6,235,644 1,573,453 4,843,734 1,032,050 3,694,187 783,384 3,229,771 638,783 2,876,289 473,000 2,430,637 349,820 1,881,516 232,050 1,358,077 273,100 1,790,839 190,200 1,344,446 622,900 5,173,202 332,922 3,447,763 153,600 2,071,310 143,600 2,599,960 89,000 1,856,014 40,400 981,459 10,400 518,290 15,800 672,726 8,400 521,396 8,600 566,879 8,200 676,106 (2) (2) (2) (2) $184,392 38,210 206,351 172,658 109,617 347,887 108,530 480,936 510,248 469,412 405,533 380,553 459,353 399,383 307,867 230,208 349,348 211,248 980,676 952,408 535,873 678,419 831,421 446,832 2§7,234 145,680 246,424 387,800 680,562 (2) (2) (2) Nontaxable. Personal exemption and dividends exceed net income, Classes grouped to conceal net income and identity of taxpayers. $168,101 $168,101 258,047 258,047 309,666 309,666 245,479 142,365 121,145 113,471 112,529 104,905 94,600 74,944 59,464 78,064 61,037 251,752 169,856 100,172 130,700 75,346 44,097 23,403 35,413 22,859 18,421 16,389 (2) (2) <*) $5,174 13,956 19,242 24,487 28,440 30,367 27,481 23,756 34,748 29,266 149,662 141,885 113,203 185,804 178,624 120,092 77,933 115,923 105,602 125,600 180,636 (2) (2) (2) 245,479 147,539 135,101 132,713 137,016 133,345 124,967 102,425 83,220 112,812 90,303 401,414 211,741 2x3,375 316,504 253,970 164,189 101,336 151,336 128,461 144,021 197,025 (2) (2) (2) 85 STATISTICS OF INCOME. TABLE 11 .—PERSONAL RETURNS—DISTRIBUTION BY CLASSES—Continued. INCOME 1PLORII> A— Continued. Exemption from normal tax. Income class. Number of returns. Net income. $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 Personal exemption. Normal tax. Surtax. Total $656,503 $G78,599 tax. Dividends. 1 $5,000 $1,151,600 42,210 141,105,124 78,481,769 12,676,663 $1,408,820 $22,096 j 2,854,321 2,388,384 5,242,705 $258,608 $258,608 390,908 390,908 GEORGIA. $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 $5,0001 $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.... $30,000to $40,000.... $40,000 to $50,000.... $50,000 to $60,000.... $60,000 to $70,000.... $70,000 to $80,000.... $80,000to $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,500,0C0. $1,500,000 to $2,000,000. $2,000,000to$3,000,0C 0. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over.. Classes grouped 2 . . . . Grand total 10,489 12,872 16,147 14,615 362 8,830 132 3,694 1,661 993 675 454 414 262 208 185 155 132 373 216 132 163 74 30 19 7 5 8 12 2 1 2 $16,397,118 19,460,868 36,878,422 36,353,746 1,174,849 30,100,516 568,023 16,313,689 9,072,744 6,423,794 5,043,275 3,845,063 3,922,321 2,747,059 2,386,587 2,302,594 2,091,827 1,906,843 6,408,146 4,825,154 3,617,763 5 630,366 3,282,406 1,650,979 1,234,339 523,700 417,074 775,479 1,437,341 332,731 (22) () $21,589,003 12,896,768 40,869,478 26,576,885 1,019,435 18,411,656 203,887 7,398,707 3,526,590 2,051,034 1,455,047 926,100 852,000 534,913 436,200 357,600 328,400 267,600 768,600 432,800 255,467 341,900 140,500 57,367 34,200 13,800 8,600 13,000 23,000 4,800 (22) () (2) (2) 1 j 1,494,900 $409,418 133,412 788,747 347,840 299,747 519,302 434,575 731,190 705,606 859,494 620,367 629,883 920,011 716,582 531,027 541,651 433,461 489,534 1,737,866 1,449,282 1,078,362 1,997,143 1,224,856 477,577 476 178 134,278 122,693 550,623 450,576 124,311 (22) () (2) 460,451 460,451 327,768 194,840 157,093 146,664 123,074 134,559 94,298 88,915 881350 85,140 76,489 272,519 212,914 165,128 252,224 157,895 87,313 57,495 30,769 22,670 25,559 77,205 15,969 (22) () 327,768 201,424 175,037 173,089 152,134 173,504 128,344 123,914 127,632 125,912 118,234 458,197 412,785 360,792 658,664 475,309 290,541 240,152 121,167 107,300 202,030 482,740 133,319 (22) () (2) $6,584 17,944 26,425 29,060 38,945 34,046 34,999 39,282 40,772 41,745 185,678 199,871 195,664 406,440 317,414 203,228 182,657 90,398 84,630 176,471 405,535 117,350 (22) () (*) (2) 6,600 638,576 75,369 742,369 817,738 73,325 228,619,716 141,801,937 20,574,168 4,080,186 3,617,507 7,697,693 HAWAII. 1,127 $1,739,077 $2,457,222 $53,784 $1,000 to $2,0001 3,005 4,393,419 3,007,056 26,729 $1,000 to $2,000 $55,579 1,479 3,465,823 3,952,312 186,491 $2,000 to $3,0001 2,797 7,010,639 4,760, 856 94,008 $2,000 to $3,000 89, £ 142 184,788 475,601 392,377 $3,000 to $4,0001 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. $55,579 K9, 8£ 86 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. BY INCOME H A W All—Continued. Exemption from normal tax. Income class. $3,000 to $4,000 $4,000 to $5,0001 $4,000 to $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 $40,000 t o $50,000 $50,000 t o $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 t o $200,000.... $200,000to $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 to $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 Number of returns. 2,197 53 1,385 369 276 163 102 90 51 44 37 35 42 84 45 45 39 23 24 12 8 8 5 19 4 2 | 1 i 13,715 Net income. Normal Personal exemption. $7,580,702 $4,356,332 247,829 116,094 6,162,220 2,923,490 2,017,267 791,94L 1,780,044 583,068 1,218,259 323,400 859,337 209,628 858,237 169,300 530, 111 95,780 503,839 84,000 458,018 71,800 472,034 68,800 607,465 77,900 1,467,740 157,469 1,016,531 84,050 1,247,025 75,900 1,376,879 66,600 1,011,541 31,800 1,315,803 39,400 774,339 17,600 597,203 9,600 680,895 11,600 469,476 9,800 2,285,737 26,000 648,667 7,600 699,120 2 ( ) 2,000 (2) tax. Surtax. Total tax. Dividends. $181,802 I 169,600 292,434 235,141 332,014 328,916 230,266 358,136 154,467 205,986 152,277 217,707 294,417 614,673 662,065 710,069 869,510 648,552 1,107,276 658,704 480,739 693, 804 342,207 1,930,368 541,029 410,280 (2) $121,977 118,389 41,663 38,650 27,577 22,320 22,848 18,137 14,343 15,139 11,915 17,204 47,733 24,821 35,832 34,574 27,805 23,380 14,373 4,874 1,428 11,673 39,348 7,414 27,840 $121,977 $1,587 5,170 6,416 6,181 8,642 6,413 7,390 7,717 9,274 13,346 43,521 42,877 68,447 102,270 96,797 161,406 113,675 102,808 134,880 103,310 643,510 225,294 118,389 43,250 43,820 33,993 28,501 31, 490 24,550 21,733 22, 856 21,189 30,550 91,254 67,698 104,279 136,844 124,602 184,786 128,048 107,682 136,308 114,983 682, 858 232,708 337,465 (2) 365,305 (2) 1,602,019 4,000 926,554 53,237 857,190 910,427 55,572,896 24,984,775 14,294,793 969,953 3,105,586 4,075,539 IDAHO. 3,166 $4,994,286 $6,852,132 $170,658 $1,000 to $2,000 i $1,000 to $2,000 6,180 9,335,526 6,274,304 10,713 $2,000 t o $3,000 i 4,416 10,225,694 11,269,878 235,130 $2,000 t o $3,000 5,998 14,712,334 10,268,855 64,415 191 $3,000 t o $4,000 i 639,540 590,922 189,328 $3,000 t o $4,000 3,078 10,586,017 6,494,907 159,111 32 $4,000 t o $5,000 i 150,579 72,012 104,587 $4,000 t o $5,000 1,426 6,406,760 3,007,613 180,360 488 $5,000 t o $6,000 2,678,657 981,781 243,519 272 $6,000 t o $7,000 1,772,072 563,200 157,272 155 $7,000 t o $8,000 1,167,597 314,480 266,430 87 $8,000 t o $9,000 737,337 176,140 98,858 64 $9,000 to $10,000 602,765 119,400 144,347 47 $10,000 to $11,000 493,940 79,100 126,293 26 $11,000 t o $12,000 301,472 46,200 93,626 10 $12,000 to $13,000 124,383 23,600 16,056 16 $13,000 to $14,000 216,986 32,200 85,653 17 $14,000 t o $15,000 244,698 26,000 44,043 43 S 15,000 t o $20,000 737,879 60,000 206,512 23 $20,000 t o $25,000 504,542 42,100 138,619 10 $25,000 to $30,000 262,165 13,000 137,240 5 $30,000 t o $40,000 164,513 8,400 103,112 $40,000 to $50,000 2 $50,000 t o $60,000 107,644 2,800 3,804 1 (8) $60,000 to $70,000 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. $123,856 $123,856 177,462 177,462 158,031 158,031 129,266 64,581 46,442 32,604 22,939 20,777 18,235 9,461 5,345 6,905 11,572 36,024 25,295 9,910 4,287 $1,748 4,199 5,881 5,085 5,925 6,112 4,522 2,120 4,242 5,334 21,340 20,494 13,418 11,208 129,266 66,329 50,641 38,485 28,004 26,702 24,347 13,983 7,465 11,147 16,906 57,364 45,789 23,328 15,495 7,764 12,890 20,654 87 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. BY INCOME IDAHO—Continued. Exemption from normal tax. Income class. $70,000 to $80,000 $80,000 to $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 to $750,000 $750 000 t o $1,000,000 $1,500,000 to $2,000,000 $2,000,000 to $3,000,000. $3,000,000 t o $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over Number of returns. 1 1 Classes grouped * . . . . Grand total 25,755 Net income. (2) (*) Personal exemption. Dividends. (*) (s) (*) (*) Normal tax. Surtax. 8 0) Total tax. (») $224,253 $5,400 $121,612 $12,625 $38,735 $51,360 67,391,639 47,324,424 3,101,298 923,381 163,233 1,086,614 ILLINOIS. $1,000 to $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 $5,000!.. $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 to $9,000 $9,000 t o $10,000.... $10,000 t o $11,000... $11,000 to $12,000... $12,000 to $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 to $40,000... $40,000 t o $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 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,OOC)" $1,000,000 to $1,500,000. $1,600,000 t o $2,000,000. $2,000,000 to $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 8 ... Grand total..... 43,502 145,294 88,519 118,345 1,991 54,042 379 29,937 15,954 10,001 6,741 4,558 3,522 2,670 2,114 1,663 1,453 1,166 3,980 2,088 1,280 1,314 678 391 245 159 108 84 188 39 22 10 15 5 7 $71,447,177 216,849,142 204,141,369 291,077,054 6,644,675 183,943,138 1,586,722 133,438,918 87,159,166 64,478,883 50,375,544 38,645,469 33,382,334 27,992,924 24,279,704 20,869,578 19,599,451 16,908,755 67,086,378 46,596,125 34,982,569 45,032,792 30,148,041 21,361,601 15,869,523 11,887,756 9,203,902 7,927,627 22,909,256 6,787,205 4,882,646 2,814,237 5,184,928 2,204,911 4,284,796 2 (s) 1 (s) $91,204,258 146,494,786 226,294,268 215,987,641 5,895,005 113,755,367 758,200 62,042,544 32,844,190 20,784,774 13,763,202 9,348,599 7,105,563 5,403,417 4,307,543 3,369,181 2,889,400 2,309,220 7; 991,787 4,066,775 2,473,784 2,504,419 1,328,833 711.487 428,250 312', 000 207,200 155,400 296,824 55,000 33,000 14,400 22,600 7,200 9,200 (*) $1,116,260 590,980 * §2," 807," 1.33* 2,277,064 1,272,418 2,980,355 1,440,675 2,999,148 2,721,669 1,091,903 3,147,451 2,746,872 5,953,488 2,023,409 5,407,646 1,694,736 5,304,435 1,567,832 1,323,302 5,077,511 1,267,947 4,567,489 1,120,728 4,072,857 1,026,478 3,590,973 886,202 3,657,693 866,830 3,982,153 743,567 3,535,251 3,066,841 14,683,418 2,193,510 12,651,154 1,673,445 10,543,106 2,065,362 15,561,647 1,404,735 10,913,557 897,950 9,328,653 637,132 8,148,881 506,064 5,412,335 381,779 4,531,154 325,294 5,042,242 911,123 12,503,251 189,293 4,941,692 119,501 6,383,056 157,980 795,843 176,009 3,786,184 280,410 2,128,069 96,819 4,047,757 2,746,872 2,084,737 1,871,367 1,827,299 1,610,547 1,598,132 1,465,706 1,383,782 1,247,645 1,251,648 1,114,606 4,937,148 4,119,387 3,552,313 5; 284,539 4,324,951 3,508,161 2,969,308 2,552,291 2,206,261 2,079,211 7,492,154 2,643,928 2,055,992 1,421,621 2,670,162 1,412,053 2,443,658 (2) (2) (2) (2) (2) (2) 55,155 38,915,462 1 Nontaxable. Personal exemption and dividends exceed net income. * Classes grouped to conceal net income and identity of taxpayers. $61,328 176,631 259,467 287,245 330,185 344,978 357,304 361,443 384,818 371,039 1,870,307 1,925,877 1,878,8:8 3,219,177 2,920,216 2,610,211 2,332,176 2,046;227 1,824,482 1,753,917 6,581,031 2,454,635 1,936,491 1,263,641 2,494,153 1,131,643 2,346,839 (2) 4,623,761 2,000 2,980,355 2,721,669 (2) 542,467 1,836,956,942 985,177,317 195,111, 155 4,972,646 $2,*867;i33 2,969,412 3,024,567 46,493,741 85,409,203 88 STATISTICS OF INCOME, TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CL A S SE S—Continued. INDIANA. 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 $5,0001 $4,000 t o $5,000 $5,000 to $6,000 $6,000 t o $ 7 , 0 0 0 . . . . . $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 $1,500,0100. $1,500,000 to $2,000,0100. $2,000,000 to $3,000,0w. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over. Classes grouped2 Grand total BY INCOME Exemption from normal tax. Net income. Personal exDividends. emption. 17,925 $28,462,335 $36,815,936 46,429 69,989,235 46,692,405 25,478 57,803,135 64,140,723 52,150 128,885,742 94,172,754 1,553,104 494 1,563,374 23,034 78,789,169 47,431,271 668,071 148 266,636 11,055 49,163,646 22,312,647 3,805 20,694,805 7,922,326 2,078 13,488,682 4,336,412 1,439 10,758,982 2,958,051 8,336,633 984 2,035,288 7,031,272 740 1,531,700 5,642,675 540 1,116,200 5,187,116 453 926,000 4,244,261 340 688,500 3,721,394 276 568,400 3,767,471 260 522,000 755 13,039,737 1,508,906 419 9,289,972 818,964 209 5,694,036 392,390 252 8,638,947 502,200 133 5,902,050 257,600 70 135,000 3,822,448 37 72,600 2,392,697 24 44,500 1,786,296 18 33,800 1,529,625 9 18,400 843,306 24 44,400 2,931,093 3 5,200 491,518 2 4,000 427,790 3 (2) (2) 2 2 1 ( ) () $314,396 259,514 786,805 777,574 98,511 1,345,094 456,459 1,226,553 1,546,603 1,350,092 1,540,798 1,232,904 1,141,680 1,088,863 1,080,650 884,513 780,204 971,688 3,354,791 2,714,431 1,863,039 2,986,440 2,250,264 1,067,278 935,785 843,390 596,591 353.322 873,472 186,445 3,663 (2) (2) Normal tax. Surtax. Total tax. $921,111 $921, 111 1,357,940 1,357,940 1,207,734 1,207,734 1,026,879 469,660 345,995 307,400 270,982 245,999 205,424 193,965 169,621 152,389 155,292 544,092 413,871 258,246 381,279 273,566 202,186 104, 576 73,716 69,476 39,456 162,520 23,714 32,729 (2) (2) $12,799 38,015 56,467 63,028 70,173 69,059 76,797 72,650 72,001 82,273 377,415 383,192 305,105 614,635 567,826 465,579 351,541 305,528 302,565 185,156 811,921 171,780 171,694 (2) (2) 1,026,879 482,459 384,010 363,867 334,010 316,172 274,483 270,762 242,271 224,390 237,565 921,507 797,063 563,351 995,914 841,392 667,765 456,117 379,244 372,041 224,612 974,441 195,494 204,423 (2) (2) 481,071 543,107 i 1,084,748 7,200 366,094 62,036 189,587 556,061,991 339,845,783 35,277,906 9,671,854 6,108,270 15,780,124 IOWA. $1,000 to $2,000 i $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 12,664 $16,767, 905 $17, 721,087 38,291 57,751, 192 38, 230,180 17,817 41,468, 974 54, 201,180 43,053 107,045, 337 76, 002,190 1, 296,234 1,460, 348 449 29,164 101,848,642 58, 718,734 442,773 495 160 733, 17 103 75 981,726 35, 881,091 16, 268,121 7,557 41,909,281 4,306 27,880, 181 9, 366,315 6 108,664 2,865 21,417, 172 , 2,006 17,007, 138 4, 199,094 1,536 14,576, 562 3, 244,875 2, 457,233 1,178 12,354, 667 946 10,855, 459 2, 000,232 724 9,044, 732 !, 547,700 541 7,282, 432 1, 140,660 486 7,038, 253 1, 031,830 2, 903,929 1,367 23,419,731 554 12,285, 737 1, 158,925 488,800 6,756, 482 248 229 470,600 7,735, 983 81 3,587, 772 153,200 $10,460 249,152 184,617 909,642 392,624 1,260,761 316,294 1,535,040 1,824,533 1,324,924 1,372,090 1,201,531 1,018,993 1,034,267 917,209 758,318 780,063 782,914 2,689,934 1,807,865 1,567,545 2,338,920 1,496,790 1 Nontaxablc. Personal exemption and dividends exceed net income. 3 Classes grouped to conceal net income and identity of taxpayers. $787,190 $787,190 1,207,552 1,207,552 1 ,669,918 1,669,918 1 549 531 1,020;831 752,542 691,639 632,809 604,479 537,420 500,608 435,891 350,142 356,175 1,234,980 671,371 344,978 387,427 149,753 1 549 531 1 ,051,541 835,165 804,074 761,803 749,002 689,315 659,057 590,091 492; 205 510,358 1 ,905,695 1,173,092 706,580 929,083 494,856 $30,710 82,623 112,435 128,994 144,523 151,895 158,449 154,200 142,063 154,183 670,715 501,721 361,602 541,656 345,103 89 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CL. ASSE S—Continued. IOWA—Continued. BY INCOME Exemption from normal tax. Number of returns. Income class. $50,0004o $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. $2,000,000 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 I Net income. 30 14 7 8 6 6 1 1 $1,631,976 919,005 516,534 678,552 573,847 8 (2) Normal tax. Personal exemption. Dividends. $61,000 15,600 14,200 7,600 11,600 $666,186 581,224 199,971 528,605 192,698 8 $69,065 24,626 24,051 16,083 28,596 (2) (2) (2) 1 Surtax. Total tax. $198,424 135,402 87,023 134,004 128,818 (2) (2) (2) $267,489 160,028 111,074 150,087 157,414 (2) (2) (2) 311,685 364,790 j 1,031,674 13,200 360,855 53,105 183,398 631,560,789 335,156,847 28,304,025 14,100,762 4,676,228 18,776,990 KANSAS. $1,000 to;$2,000 i $1,000 to $2,000 $2,000 to.'$3,000 i $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 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 t o $25,000. $25,000 t o $30,000. $30,000 to $40,000. $40,000 to $50,000. $50,000 to $50,000. $80,000 t o $70,000. $70,000 to $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 to $250,000.... $250,000 t o $300,000.... $300,000 t o $400,000.... $400,000 t o $500,000.... $500,000 t o $7 50,000.... $750,000 t o $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 t o $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over Classes grouped 2 Grand total 1 17,298 $27,406,398 18, 111 27,414,382 13,713 31,241, 935 18, 533 46,372, 778 364 1,178,187 13,566 46,641, 733 104 420, 293 8,746 39, 278, 684 2,516 13,763, 368 1,845 11,904, 883 7, 963, 092 1,067 5,94S, 075 701 4, 812, 438 507 3,610, 977 345 259 2,973, 660 239 2,982, 910 157 2,114, 443 146 2,118, 521 439 7,516, 411 4, 882, 962 220 3,341,104 122 118 4, 035, 375 56 2,465,304 34 1, 862, 810 17 1,069, 620 523, 501 7 748, 716 9 3 284, 734 13 1,536,13,5 $38,066,028 18, 211, 536 35,138,353 33,907,916 945, 417 28,635,285 218,173 18, 619,694 5,385, 367 3,987,116 2,236, 217 1,456, 853 1,053, 932 691, 700 542, 582 489, 600 315, 200 297, 000 883, 976 429,600 226, 800 230,300 98, 400 58,600 33,600 12,000 12, 200 3,400 21,800 $248,406 55, 294 170, 331 303,125 479, 513 508, 457 206, 911 1,093, 429 824, 951 952, 730 643, 911 554, 059 548, 664 416, 039 470, 431 "" 496,* 774 i, 7I6 903,148 376,308 539, 275 205, 237 79,047 210,002 360 385,922 5,723,516 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. $366, 843 "496,774 789, 941 315, 757 310, 824 251, 692 215,120 184, 213 147, 856 121, 531 129, 344 88,712 93, 594 371, 904 240, 901 167,756 225,198 146,129 99, 541 62,800 33,368 44,000 21,998 96,010 453, 324 450, 412 1,348, 864 1,288, 010 99,255 306,413,429 192,208,645 15,133,155 $366, 843 $10, 665 31,607 41, 769 45,153 47,759 44, 524 44,033 50, 363 40, 911 46, 720 214, 547 199, 686 180, 789 286, 739 236,120 227,414 152, 662 89, 913 144,706 63, 376 428,421 789, 941 328, 422 342, 431 293, 461 260, 273 231, 972 192, 380 165, 564 179, 707 129, 623 140, 314 586, 451 440, 587 348, 545 511, 937 382,249 326, 955 215, 462 123, 281 188,706 85,374 524,431 2,627,877 8,351,393 90 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION B Y INCOME CL AS SE S—Continued. KENTUCKY. Exemption from normal tax. Income class. Number of returns. $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 $5,000 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 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 . . Net income. Personal exDividends. emption. 9,672 $14,771,364 $19,516,438 19,562 29,042,379 19,476,349 10,204 23,224,174 25,893,455 16,998 42,015,643 31,103, 864 339 1,122, 970 954, 977 8,984 30,726, 211 18,926,053 73 251,397 155,123 4,937 22,052,504 10, 212, 585 1,837 10,081,675 3,781, 718 1,316 8, 448, 490 2,728, 811 907 6,786, 521 1,889, 904 573 4, 858, 047 1,169, 410 483 4,578, 569 956,000 331 3, 468,020 674, 214 289 3,322,537 560,157 250 3,131,046 505,400 204 2,754, 803 420,500 143 2,074,192 291, 200 477 8,164, 978 958,600 265 5, 890,286 509, 570 130 3,528, 227 253, 817 138 4, 769,954 271, 856 64 2,871, 571 125,600 36 1,982,291 69,000 16 1,004, 825 24,800 7 515,680 9,000 9 776,680 18,600 6 571,048 8,900 5 581,644 8,600 2 (2) (2) 1 (2) (2) $337,296 263,417 455,772 361,364 253, 699 710,627 131,103 884, 910 1,178, 399 1,155, 523 923, 522 812,062 876,321 777, 793 724, 857 733, 802 593, 795 572, 277 2,322, 877 1,703, 383 1,165, 436 2,150,601 1,450, 020 983, 953 567, 974 86, 259 360, 601 264, 546 222,691 (2) (2) Normal tax. Surtax. $373,340 Total tax. $373,340 427,307 427, 307 445,788 445, 788 437, 649 214, 489 203,087 193, 497 152,158 157, 950 123, 230 126, 380 121,180 118, 460 84, 319 333,975 262, 263 151, 230 186, 886 119, 704 79,636 37, 854 31, 921 40,136 22, 736 27,472 (2) (2) $8,655 24,822 34, 711 36,736 45, 552 42,695 48, 510 53,967 53,774 45,369 233, 434 242,938 188, 874 343, 855 282,104 239, 268 141, 493 87, 469 156, 053 127, 503 160,005 437, 649 223,144 227,909 228, 208 188, 894 203, 502 165, 925 174, 890 175,147 172, 234 129, 688 567, 409 505, 201 340,104 530, 741 401, 808 318, 904 179, 347 119,390 198,189 150, 239 187,477 8 $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 o v e r . . . Classes grouped2 Grand total 511,504 78,258 243,879,230 17,524 38,622 183,042 221,664 141,479,501 23,042,404 4, 511,269 2,780, 829 7,292,098 5,000 LOUISIANA. $1,000 t o $2, OOOi $1,000 t o $2,000 $2,000 t o $3, OOOi $2,000 to $3,000 j $3,000 to $4,0001 $3,000 to $4, 000 $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6, §00 $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 1 2 8,078 $12,508,253 $17,174,985 14,809 21,489,038 14,896,309 10,269 23,238,624 26,029,822 12,245 31,350,512 20,902,344 867,989 769,596 10,054 34,547,205 19,549,547 66 294, 751 102,911 5,915 26,411,142 11,444,438 2,236 12,226,134 4,081,264 1,231 7,948,625 2,111,150 838 6,240,206 1,400, 801 530 4,500, 038 817,048 403 3,819,601 608,100 355 3,716, 408 505,500 265 3,053,161 391, 400 212 2,644,170 312,000 187 2,515,921 260,400 141 2,044,810 204,539 $97,676 83,865 137,812 260,321 215,666 583,613 208, 283 771,024 986,768 991,535 797, 485 870,663 643,016 743, 693 587,051 591, 706 597,854 588,900 $260,302 "576," 296' Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers, $260,302 *4i7,'7i4" 569,282 301,844 229,136 203,098 158,115 153,471 150,150 132, 220 114,912 108,041 90,887 576,296 $9,340 22,966 30,990 34,853 37, 809 45,397 44,983 45,188 48,772 44,538 569,282 311,184 252,102 234,088 192,968 191,280 195, 547 177,203 160,100 156,813 135,425 STATISTICS OF INCOME. TABLE 91 11.—PERSONAL RETURNS—DISTRIBUTION CLASSE S—Continued. BY INCOME L O U I S I A N A—Continued. Exemption from normal tax. Income class. $15,000 t o $20,000 $20,000 to $25,000 $25,000 t o $30,000 $30,000 t o $40,000 $40,000 to $50,000... $50,000 t o $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 t o $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 to $750,000. $750,000 to $1,000,0(X) $1,000,000 to $l,500,0()0. $1,500,000 to $2,000,0(K». $2,000,000 to $3,000,0(X). $3,000,000 to $4,000, (X)0. $4,000,000 to $5,000,CK)0. $5,000,000 and over. Classes grouped2 Grand total Number of returns. 507 239 127 152 81 43 33 12 9 11 19 1 1 2 1 Net income. $8,714,383 5,292,625 3,547,322 5,332,478 3,616,125 2,340,893 2,148,053 888,470 780,961 1,043,265 2,516,122 (22) (2) () (2) Personal Dividends. exemption. $694,367 $2,404,822 329,700 1,317,540 168,700 1,014,110 191,600 1,958,308 103,500 1,104,607 51,397 563,316 38,400 632,146 21,200 287,164 12,000 258,699 11,183 343,041 22,200 928, 094 (*) (2) (22) () (2) Normal tax. $411,060 265,296 170,921 251,602 174,243 136,135 117,013 51,155 34,761 42,050 125,087 (22) (2) () (2) (2) Surtax. $250,597 216,129 194,455 390,823 352,185 284,832 318,434 151,282 156,616 232,030 770,704 (2) P> (2) Total tax. $661,657 481,425 365,376 642,425 526,428 420,967 435,447 202,437 191,377 274,080 895,791 8 ((22)) 5,000 1,164,837 2i, 739 677,138 698,877 69,340 237,109,145 123,211,401 21,733,615 5,266,530 4,360,061 9,626,591 1,47i, 860 MAINE, $1,000 to $2,000! $1,000 to $2,000 $2,000 to $3,000 i $2,000 t o $3,000 $3,000 t o $4,000 i $3,000 to $4,000 $4,000 to $5,000 i $4,000 t o $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 $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 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 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.... $500,000to $750,000.... $750 000 to $1 000 000 $1,000,000 to $1,500,000. $1,500,000 to $2,000,000. 1 2 5,152 $7,996,790 $10,340,638 13,527 19,428,294 13,553, 222 5,981 13,634 789 14 922,985 10,466 26,022, 740 18,857,663 218 713,633 590,528 5,516 18,964, 236 11,676,469 38 175,292 51,128 3,021 13,455,234 6,343,097 1,029 5,643,805 2,161,128 675 4,356,104 1,381,747 441 3,291,947 946,724 257 2,181,284 524,027 213 2,020,899 412,602 171 1,793,039 331, 833 136 1,567,104 260,160 108 1,346,977 204,000 88 1,184,378 165,600 71 1,027, 765 133,600 246 4,181,148 469,049 117 2,572, 955 219,576 75 2,036,428 138,600 83 2,832,131 155,065 32 1,453,354 60,800 21 1,129, 772 40,600 10 652,216 16,247 8 605,126 14,800 5 417,824 8,200 4 384,276 7,400 2 . 239,330 3,200 2 326,495 4,200 1 (2) (2) 1 2 (22) () (2) (2) $375,331 81,538 925,775 388,641 183,715 424,401 217,383 630,919 592,748 684,468 523,483 472,640 441,716 505,664 498, 556 369,460 390,540 265,380 1,254,090 1,152,920 844,125 1,286,452 808, 781 639,802 487,908 349,177 282, 299 182, 515 45,305 113,728 (2) $239,910 $239,910 301,392 301,392 296,723 296,723 (22) () Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. 261,361 120,694 101,332 88,671 61,472 65,857 59,554 48,741 47,988 43,504 40,773 167,125 88,529 78;187 107,980 47,566 33,279 14,755 18,936 10,714 16,100 14,924 16,365 (2) 8 $3,856 11,140 16,015 16,421 19,982 22,188 23,302 22,987 23,076 22,633 118,940 104,519 108,792 201,862 144,055 135,614 96,800 105,485 81,182 86,626 67,471 113,857 (2) (22) () 261,361 124,550 112,472 104,686 77,893 85,839 81,742 72,043 70,975 66,580 63,406 286,065 193,048 186,979 309,842 191,621 168,893 111,555 124,421 91,896 102,726 82,395 130,222 (2) 8 92 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. M A I N E - Continued. BY INCOME Exemption from normal tax. Income class. Number of returns. $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 Net income. Personal exDividends. emption. Normal tax. Surtax. Total tax. $1,820,181 $6,000 $1,704,371 $9,536 47,717 143,455,545 84,000,888 17,123,831 2,401,968, 2,490,451 4,892,419 $879,010 $879,010 $943,648 1953,184 MARYLAND. $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 l . $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. $2,000,000 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 12,584 44,135 16,420 32,410 590 18,412 10,074 2,902 2,314 1,528 1,065 807 621 482 399 320 291 960 540 297 329 181 102 71 51 33 12 43 19 5 $25,081,178 43,896,555 41,451,289 54,264,572 1,376,466 35,107,502 $701,309 444,304 602,991 1,086,824 692,559 1,762,238 985,833 985,833 1,041,137 1,041,137 44,723,626 20,898,234 5,730,179 15,881,974 14,910,937 4,748,679 11,394,858 3,169,388 9,025,433 2,117,569 7,637,406 1,600,814 6,492,555 1,229,931 942,867 5,538. 760 776,014 4,959,409 590,800 4,317,466 559,300 4,220,437 1, 865, 707 16,538,039 12,013,845 1,036,800 559,217 8,149, 894 619,047 11,293,494 333,800 8,036,259 183,400 5,545,619 125,078 4,592,452 90,400 3,802, 848 69,200 2,777,811 21,400 1,120,701 64,000 5,347,481 31,383 3,164,181 10,000 1,102,078 1,572,259 1,646,166 1,599,099 1,556,090 1,516,312 1,372,137 987,120 998,100 1,069,104 1,093,806 1,038,250 3,995,588 2,761,756 2,634,135 3,074,708 2,384,664 1,828,089 1,806,567 1,551,569 1,120, 279 563,444 2,667,762 1,925,946 370,710 885,080 369,719 378,770 331,167 299,046 268,952 254,732 225,637 200,372 170,401 179,056 747,994 582,375 373,328 562,817 411,867 265,833 217,204 178,430 133,036 51,750 222,351 106,866 56,840 885,080 382,091 $12,372 417,407 38,637 387,372 56,205 367,453 68,407 345,067 76,115 334,150 79,418 307,602 81,965 284,381 84,009 255,186 84,785 271,497 92,441 480,489 1,228,483 496,359 1,078,734 815,227 441,899 809,620 1,372,437 777,374 1,189,241 939,490 673,657 892,879 675,675 845,139 666,709 676,797 543,761 297,013 245,263 1,527,812 1,750,163 1,116,635 1,223,501 505,636 448,796 $19,722,300 65,411,843 37,813,882 79,732,203 2,006,198 62,863,415 1 (2) (2) (2) (2) (3) (2) 1 (2) (2) (2) (2) (2) (2) 1 (2) (V) 2 2 2 (2) 2,058,044 () () 5,400 1,040,798 80,238 148,000 482,195,448 248,556,169 47,464,683 10,459,841 () 1,150,989 1,231,227 10,729,392 21,189,233 MASSACHUSETTS. $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 $5,0001 40,623 102,059 49,501 90,016 1,983 54,214 1,149 $63,459, 814 148,018,156 111,637,340 226,224,992 6,574,182 187,632,535 5,147,042 $81,229,936 102,589,351 121,316,331 162,566,143 3,554,797 110,873,901 2,158,568 $3,603,148 1,316,640 $1,772,746 5,392,139 3,916,352 2,410,377 4,135,637 6,110,914 2,829," 402' 4,457,072 1 N on taxable. Personal exemption and dividends exceed net income. * Classes grouped to conceal net income and identity of taxpayers. $1,772,746 2,410,377 2,829,402 93 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CLASSE S—Continued. BY INCOME MASSACHUSETTS-Continued. Exemption from normal tax. Income class. $4,000 to $.5,000 $5,000 to $6,000 $6,000 to $7,000 S7,000 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 t o $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 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 Number of returns. Net income. Personal exemption. 27,384 $121,449,963 $54,282,853 8,357 45,884,382 16,799,072 9,544,624 4,976 32,182,553 6,671,917 3,453 25,8,33,451 4,926,820 2,592 21.970,259 3,865,335 2,030 19,249,257 2,878,764 1,546 16,206,832 2,;-!10.550 \, 251 14,377,586 1,026) 071 1,016 12, 707,743 1,675,818 896 12,108,039 1,376,324 746 10,804,539 4,765,129 2,582 44,397; 936 2,752,031 1,488 33.117,260 1,519,948 991 27,100,180 2', 048,100 1,120 38,633,734 1,036,011 575 25,564,352 ' 629,964 354 19,282,740 425,382 238 15,405,037 249,800 10,251,592 138 211,200 9,479,234 112 126,800 7,095,354 75 323,160 180 21,782,170 79,600 8,520,946 50 48,200 5,765,932 26 29,200 4,139,466 15 31,600 5,751,486 17 11,000 2,082,488 5 14,000 4,173,044 7 2 2 ( ) () 4 1 $6,331,995 $2,431,844 991,190 5,932,329 6,613,350 726,806 5,775,906 691,312 5,819,790 634,544 5,004,645 616,378 4,765,540 525,712 4,490,738 481,963 4,277,050 439,666 3,890,538 445,107 3,409,615 408,988 16,796,021 1,658,465 13,883,485 1,268,131 11,798,680 1,050,738 17,770,232 1,528,168 12,340,139 982.268 10,446,467 702,430 9,073,370 557,689 6,020,758 354,876 4,502,303 394,748 3,499,080 282,696 14,215,245 773.269 4,677,803 324,726 2,666,644 261, 762 1,954,412 182,868 3,245,050 216,200 918,977 91,433 1,630,454 204,150 (2) (2) 1,740,991 210,530 26,451,182 9,200 Surtax. Total tax. $29,864 91,774 136,240 165,779 190,675 199,704 212,033 217,468 237,056 237,778 1,274,883 1,363,290 1,458,945 2,766,108 2,465,397 2,340,827 2,264,641 1,750,000 1,865,377 1,572,801 6,220,155 3,047,226 2,354,852 1,846,330 2,748,107 1,054,517 2,275,317 (2) $2,431,844 1,021,054 818,580 827,552 800,323 807,053 725,416 693,996 657,134 682,163 646,766 2,933,348 2,631,421 2,509,683 4,294,276 3,447,665 3,043,257 2,822,330 2,104;876 2,260,125 1,855,497 6,993,424 3,371,952 2,616,614 2,029,198 2,964,307 1,145,950 2,479,467 (2) 2,530,668 2,741,198 Dividends. 1,368,406,648)705,157,500 222,423,509 4,395,032 401,770 Normal tax. 42,917,812 69,368,994 MICHIGAN. 31,672 $50, ,238,191 $66,572,824 $1,246,594 $1,000 to $2,000 1 413,520 $1,954,845 100,643 151,379,607 102,199,058 $1,000 to $2,000 39,062 88,865,810 97,597,855 3,333,826 $2,000 to $3,0001 71,785 176,300,416 130,403,229 1,062,294 1,811,707 $2,000 to $3,000 1,549 5,238,929 3,813,098 2,591,254 $3,000 to $4,000 1 1,348,244 26,886 92,051,659 56,314,002 2,227,261 $3,000 to $4,000 '754,353 1,420,560 414 1,800,578 $4,000 to $5,000i 959,640 11,199 49,781,362 23,591,461 2,500,469 $4,000 to 15,000 679,676 5,692 31,098,532 12,004,692 2,841,523 $5,000 to $6,000 561,488 3,467 22,391,860 7, 258, 886 2,384,969 $6,000 to $7,000 528,685 2,439 18,269,368 5,081,139 2,638,418 $7,000 to $8,000 452,352 1,667 14,133,031 3,437,626 2,296,688 $8,000 to $9,000 451,510 1,332 12,648,599 2,729,764 2,171,242 $9,000 to $10,000 378,425 962 10,091,247 1,949,238 1,806,878 $10,000 to $11,000 345,024 779 8,970,484 1,584,498 1,902,669 $11,000 to $12,000 312,543 1,291,313 1,691,640 632 7,881,979 $12,000 to $13,000 286,639 539 7,278,722 1,071,500 1,857,362 $13,000 to $14,000 258,995 1,570,317 872,302 6,336,852 437 $14,000 to $15,000 1,368 23,626,131 2,740,442 6,441,239 1,011,406 $15,000 to $20,000 791,225 5,420,267 1,619,847 813 18,200,147 $20,000 to $25,000 598,707 952, 850 4,512,931 492 13,422,353 $25,000 to $30,000 790,687 6,402,717 17,875,730 1,011,400 524 $30,000 to $40,000 447,697 461,061 4,260,347 236 10,458,129 $40,000 to $50,000 306,790 3,281,391 261,200 135 7,447,679 $50,000 to $60,000 256,861 187, 800 2,724,881 97 6,258,355 $60,000 to $70,000 171, 764 118,400 2,324,082 58 4,323,049 $70,000 to $80,000 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. $1,954,845 1,811,707 1,348,244 $23,794 64,955 91,915 106,987 126,008 124,309 132,849 134,170 141,317 138,978 686,342 757,421 721,049 1,263,672 1,005,371 919,793 918,553 742,904 959,640 703,4 70 626,443 620,600 559,339 577,518 502,734 477,873 446,713 427,956 397,973 1,697,748 1,548,646 1,319,756 2,054,359 1,453,068 1,226,583 1,175,414 914, ti©8 94 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CL ASSE S—Continued. M I C H I G AN—C ontinued. BY INCOME Exemption from normal tax. Income class. Number of returns. $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 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 a n d over 2 Classes grouped Grand total Net income. Normal tax. Personal Dividends. exemption. Surtax. Total tax. 40 36 73 22 13 3 7 $3,383,389 3,447,626 9,095,741 3,848,310 2,837,462 839,880 2,401,696 $73,600 67,000 127,913 34,660 53,972 6,600 12,400 $1,684,945 2,011,653 5,508,189 2,900,125 1,945,531 393,453 965,838 $130,860 138,259 334,042 82,430 69,966 34,646 111, 791 $665,810 774,959 2,651,729 1,396,270 1,150,107 376,459 1,152,639 $796,670 913,218 2,985,771 1,478,700 1,220,073 411,105 1,264,420 2 13,456,335 2,400 13,205,330 4,359 8,613,638 8,617,997 305,075 895,679,238 526,258,383 99,940,403 15,611,263 24,881,998 40,493,261 $857,329 $857,329 MINNESOTA. $1,000 to $2,000 V $1,000 to $2,000 $2,000 t o $3,0001 $2,000 t o $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 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 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 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. $2,000,000 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 13,232 48,816 21,153 36,822 1,659 14,106 332 5,673 3,251 2,043 1,515 967 725 583 444 358 260 224 740 412 207 244 117 69 42 34 18 23 34 7 4 1 3 $20,907,799 $29,079,727 70,838,155 48,928,423 49,241,704 54,915,087 90,438,881 68,920,780 5,412,825 4,752,085 47,965,314 29,215, 201 1,524,556 682,934 25,306,023 11,718,327 17,803,447 6,83S, 125 13,204,934 4,306,447 11,274,360 3,236,437 8,193,557 2,066,475 6,876,575 1,530,816 6,096,518 1,204,666 5,102,685 936,167 4,469,223 757,156 3,507,448 541,117 3,249,617 462,800 12,711,342 1,502,710 9,180,221 817,050 5,641,252 426,000 8,351,121 468,806 5,287,118 216,400 3,779,186 125,800 2,716,386 80,600 2,529,533 60,000 1,536,441 27,400 2,180,096 48,200 4,166,050 59,200 1,210,557 16,000 891,883 3,000 (2) (2) (2) 1,617,434 (2) $548,150 434,486 1,430,937 1,383,239 1,159,755 1,659,804 1,035,926 1,861,724 1,660,616 1,471,829 1,267,193 1,289,057 967,260 1,231,907 975,685 1,263,862 755,428 1,043,611 3,651,660 2,922,570 1,968,304 4,201,012 2,419,447 1,850,475 2,323,514 1,458,304 977,770 1,327,940 3,754,682 748,326 1,019,489 (2) (2) 805,480 686,501 686,501 470,242 387,779 328,935 331,363 259,863 246,189 218,766 198,336 172,157 145,545 128,126 519,604 390,414 235,815 298,591 201,970 145,687 95,601 80,887 32,781 63,755 65,215 40,640 6,323 (2) (2) 9,600 268,051 106,518 154,118 453,212,241 273,953,536 50,332,013 7,520,412 1 Nontaxable. Personal exemption and dividends exceed net income. a Classes grouped to conceal net income and identity of taxpayers. 805,480 $13,273 39,348 56,763 62,112 68,334 74,882 74,981 76,553 68,738 71,311 365, 867 378,382 301,844 586,368 514,675 462,339 398,456 433,514 303,517 484,741 1,197,685 436,481 365,174 (2) (2) 814,119 470,242 401,052 368,283 388,126 321,975 314,523 293,648 273,317 248,710 214,283 199,437 885,471 768,796 537,659 884,959 716,645 608,026 494,057 514,401 336,298 548,496 1,262,900 477,121 371,497 (2) (2) 920,637 7,649,457 15,169,869 95 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION BY INCOME CLASSE S—Continued. MISSISSIPPI. Exemption from normal tax. Income class. $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 $5,000 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. $2,000,000 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. ^ Grand total Number of returns. Net income. Personal exDividends. emption. 4,610 $7,109,960 $9,428,320 5,396 8,221,318 5,423,125 5,203 11,925,422 13,009,509 5,461 13,681,946 9, 822,034 242,000 97 324,110 3,384 11,627, 447 7,118, 217 164,560 73 324,159 1,613 7,201,143 3, 561,507 1,331,571 619 3,392,028 811,683 387 2,499,480 553,264 252 1,883,528 392,600 180 1,523,791 268,000 129 1,223,196 193, 800 92 964,837 171,400 80 915,394 107,700 54 674,102 73,000 36 484,968 77,800 40 580,356 251,800 122 2,066,532 120,800 59 1,325,737 82,800 38 1,053,555 100,000 49 1,703,087 30,600 16 709,129 25,200 10 543,003 22,600 11 731,048 5,000 3 221,712 5,400 3 262,059 (2) 1 (2) 2 (2) (2) 1 1 28,022 (2) $133,705 45,183 310,873 93,368 249,369 200,344 287,048 244, 551 267,827 217,304 170, 826 166,538 165,711 212,337 192,936 106,724 108,456 125,978 473,581 303,521 215,682 500,841 194,645 104,417 191,732 139,893 64,064 (2) (2) (2) (2) (2) Normal tax. Surtax. Total tax. $111,217 $111,217 153,628 153,628 172,848 172,848 138,735 75,588 65,563 57,452 52,184 44,279 33,964 34,711 28,873 21,251 27,751 94,097 64,711 53,083 84,130 35,956 30,912 39,844 5,728 14,925 (2) (2) (2) 138,735 77,860 72,702 66,680 63,733 56,464 45,863 48,113 40,246 30,759 40,538 152,226 120,191 110,173 208,197 104,335 96,698 150,592 43,489 68,270 (3a) (2) () (2) $2,272 7,139 9,228 11,549 12,185 11,899 13,402 11,373 9,508 12,787 58,129 55,480 57,090 124,067 68,379 65,786 110, 748 37, 761 53,345 (22) (2) () (2) (2) 781,305 10,600 128,588 49,863 271,787 321,650 83,954,352 53,404,890 5,616,042 1,491,293 1,003,914 2,495,207 MISSOURI. 25,460 $39,862,192 $52,062,110 $1,170,612 $1,000 to $2,0001 208,512 $675,262 $1,000 to $2,000 35,366 52, 760,972 35,797,019 1,865,090 $2,000 to $3,000 i 20,984 47,814,570 51,605,686 638,120 "935," i85* $2,000 to $3,000 34,547 85,765,423 61,640,211 770 $3,000 to $4,000 i 2,542,436 1,807,918 1,615,716 892,735 911,006 $3,000 to $4,000 17,272 59,418,363 35,605,304 385,294 995, 452 208 $4,000 to $5,000 i 927,640 862,121 $4,000 to $5,000 9,600 42,923,564 19,751,042 1,485, 721 509, 268 $5,000 to $6,000 4,278 23,306, 877 8,768,586 2,371,527 467,722 5,982,541 2,539,151 $6,000 to $7,000 2,941 19,029, 859 429, 862 $7,000 to $8,000 2,045 15,291,014 4,155,317 2,538,002 372,935 $8,000 to $9,000 1,425 12,063,643 2,872,317 2,262, 713 347,286 $9,000 to $10,000 1,083 10,286,532 2,169,081 2,066,359 302, 814 1,629,660 2,035,912 826 $10,000 to $11,000 8,647, 819 276,5*1 674 $11,000 to $12,000 7,722,573 1,347,714 1,980,136 279,33S 1,134,016 1,753, 588 575 $12,000 to $13,000 7,172, 569 224, 733 862,567 1,800, 518 445 $13,000 to $14,000 6,000,196 220,014 715,861 1,508,658 378 $14,000 to $15,000 5,473,049 857,180 $15,000 to $20,000 1,233 21,268,516 2,389,633 6,312,408 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. $675,262 **935*i85 911,006 $19,619 57,122 80,773 90,998 102,380 103,367 112, 844 122,751 116,723 119,831 613,347 862,121 528,887 524,844 510,635 463,933 449,666 409,181 389,425 402,089 341,456 339,845 1,470,527 96 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. BY INCOME MIS S O U E I - Continued. Exemption from normal tax. Income class. $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 t o $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 t o $200,000... $200,000 t o $250,000... $250,000 t o $300,000... $300,000 t o $400,000... $400,000 to $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 t o $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 Number of returns. Net income. 704 $15,666,634 389 10,648,087 433 15,003,724 207 9,241,151 121 6,637, 712 79 5,145,056 52 3,895,364 28 2,362,281 19 1,790,304 40 4,913,321 7 1,192,147 3 659,084 1 (22) 5 () 1 (2) 2,697,506 Personal exDividends. emption. $1,327,970 $5,144,697 745,300 4,165,807 820,129 6,184,381 380,094 4,114,563 219,700 3,805,734 136,600 2,895,371 92,200 2,359,273 42,400 1,772,487 36, 800 1,227,978 71,200 2,367,700 10,400 531,313 5,200 474,925 (22) (22) () () Surtax. $657,008 420,511 605, 244 374, 374 222,354 175,422 141,115 61,287 56,045 208,47S 53,590 14,836 (22) () $648,177 $1,305,185 573,941 994,452 1,083,626 1,688, 870 897,631 1,272,005 814,443 1,036,797 763,658 939,080 672,557 813,672 463,278 524, 565 395,383 451,428 1,413,257 1,621,735 426,170 479,760 267,981 282,817 (22) () (2) (2) (2) Normal tax. (2) 1,079,092 Total tax. (V) 13,500 587,705 174,181 162,199 548,130,178 294,583,370 71,672,804 10, S35,752 11,041,949 21,877,701 $296,746 $296,746 330,581 330,581 187,034 187,034 1,253,273 MONTANA. $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 $5,000i $4,000 t o $5,000 $5,000 to $6,000 $6,000 to $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 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 $40,000 $40,000 to $50,000 $50,000 to $60,000 $60 000 to $70 000X70 000 to $80 000 $80 000 to $90 000 $90*000 to $100 000 . $100,000 to $150,000... Sti 50 000 to 1200 000 $200,000 to $250,000... $250 000 to $300 000 SnOo'oOO to $400 000 $400 000 to S500 000 $500,000 to $750,000... £750 000 to "SI 000 000 $1,000,000 to $l,500,(XX) $1,500,000 to $2,000,000 $2,000,000 to $3,000,000 6,476 $10,662,425 $13,956,787 13,660 21,148,288 13,746,463 7,978 18,118,461 20,385,713 10,698 26,162,720 17,807,659 702,749 604,490 207 3,686 12,414,266 7,639,904 167,042 90,110 38 5,443,781 2,594,816 1,238 1,091,435 522 2,856,673 675,873 313 2,008,686 401,050 186 1,387,919 279,143 134 1,132,901 862,378 184,400 91 638,450 126,400 61 607,584 107,200 53 374,816 58,800 30 378,227 54,600 28 334,289 39,800 23 135,600 69 1,181,259 750,346 62,800 34 248,770 14,200 9 531,161 27,200 15 86,570 4,800 2 169,135 6,000 3 $118,739 42,014 109,315 108,256 153,432 138,626 91,612 226,460 268,827 251,070 463,651 192,546 222,686 166,776 129,661 124,298 89,497 116,745 431,283 330,260 198,186 193,04$ 28,360 23,173 $2,106 5,119 7,256 7,683 8,551 7,928 8,934 6,442 7,193 7,406 36,575 31,160 13,595 39,174 8,116 21,359 104,410 64,745 53,195 46,009 45,034 35,797 30,126 32,468 20,438 22,998 19,216 74,994 57,598 24,340 62,106 12,071 32,075 1 (2) (2) (2) (2) (2) (2) 1 2 () 2 () 2 () 2 () 2 () (2) 1 (2) (2) (2) (2) (2) (2) :::::::::::: 1 Nontaxable. Personal exemption and dividends exceed net incom e. 2 Classes grouped to conceal net income and identity of taxpayers. 104,410 62,639 48,076 38,753 37,351 27,246 22,198 23,534 13,996 15,805 11,810 38,419 26,438 10,745 22,932 3,955 10,716 97 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CLASSE S—Continued. BY INCOME MONTANA—Continued. Exempt ion from norm<il tax. Income class. Number of returns. Normal tax. Surtax. Total tax. $478,237 $481,209 Personal exemption. Dividends. $5,200 $931,702 $2,972 45,557 109,348,194 80400,443 5,150,224 1,336,356 696,834 2,033,190 $457,451 $457,451 588,722 588,722 $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over Classes grouped 2 Grand total Net income. $979,298 .... NEBRASKA. $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 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. $2,000,000 to $3,000,000. $3,000,000to$4,000,000. $4,000,000 to $5,000,000. $5 000 000 and over Classes grouped 2 Grand total 12,222 22,806 12,027 20,325 682 12,162 32 7,125 3,055 1,935 1,309 792 674 471 353 291 224 181 492 219 135 121 37 27 7 10 8 3 2 1 1 $19,689,290 34,240,467 27,721,390 51,173,996 2,251,532 41,828,477 131,427 31,896,235 16,700,673 12,514,376 9,763,253 6,713,806 6,384,133 4,950,417 4,053,107 3,631,217 3,013,303 2,617,720 8,601,126 4,855,748 3,669,806 4,105,352 1,616,921 1,458,849 439,349 734,685 690,540 280,724 (22) () $27,032,584 22;906,608 31,310,270 36,709,182 2,042,398 26,026,885 71,322 15,736,539 6,704,286 4,247,217 2,882,550 1,686,900 1,436,258 973,600 756,534 603,000 476,200 355,200 1,037,800 452,000 267,600 232,600 73,400 55,000 14,600 18,400 16,800 5,800 2 (2) () (•2) (2) $257,277 57,440 313,978 330,971 483,659 609,953 95,836 499,492 728,461 702,096 662,933 586,606 594,390 542,099 458,149 340,283 335,082 378,395 1,256,397 936,483 1,065,601 909,444 505,551 408,134 72,366 270,069 233,601 4,513 (22) () (2) 611,077 611,077 622,019 379,623 330,097 305,022 241,455 246,383 209,155 174,849 171,051 144,385 125,948 437,132 252,086 174,564 219,932 86,989 69,852 26,212 33,961 33,617 20,992 (2) 622,019 390,661 363,745 352,764 292,427 307,022 270,412 234,273 233,188 202,463 182,980 681,965 451,206 374,138 509,895 239,601 245,743 88,687 158,134 172,420 82,535 (22) () (2) C2) $11,038 33,648 47,742 50,972 60,639 61,257 59,424 62,137 58,078 57,032 244,833 199,120 199,574 289,963 152,612 175,891 62,475 124,173 138,803 61,543 (22) () (2) (2) 7,800 310,700 25,288 97,729 306,362,706 184,139,333 13,949,759 5,987,862 2,375,443 8,363,305 $73,071 $73,071 634,787 224,489 249,777 NEVADA. $1,000 to $2,000 1 $1,000 to $2,000 $2,000 to $3,000 1 $2,000 to $3,000 $3,000 to $4,000 1 $3,000 to $4,000 $4,000 to $5,000 1 1 2 1,135 $1, 811,158 3,373 5,243,009 1,223 2,779, 512 2,705 6,628, 958 17 55,013 3,676,074 1,079 14,180 3 $2,492,532 a, 414,329 3,034,603 4,480,283 54,096 2,161,160 7,056 $9,432 5,117 38,882 13,293 5,292 28, 244 7,938 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. 85,211 85, 211 "59," 330" '59,330 98 STATISTICS OF INCOME. TABLE 11 .—PERSONAL RETURNS—DISTRIBUTION BY INCOME CLASSES—Continued. N E V A D A—Continued. Income class. Number of returns. Exemption from normal tax. Net income. ex- emption. $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 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 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 $2,000,000 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 Total tax. Dividends. $1 927,177 903,796 515,385 503,000 177,643 220,546 123,698 115, 242 74,629 107,143 86,623 211,500 64,163 $841,320 329,164 150,000 127,512 37,000 41,600 24,400 18,400 11,400 11,500 9,800 19,800 5,800 $42,292 69,463 62,103 80,756 45,709 31,657 26,675 15,317 14,524 16,823 50,550 24,560 35,315 $41,582 20,727 13,576 15,799 5,694 8,115 3,385 4,923 3,172 5,107 3,179 11,331 1,630 $573 1,511 2,478 1,340 2,257 1,460 1,720 1,267 1,967 1,896 6,366 2,506 $41 582 21,300 15,087 18,277 7,034 10,372 4,845 6,643 4,439 7,074 5,075 17,697 4,136 3 99,485 7,000 159,740 2,032 6,872 8,904 783,682 357,864 32,213 390,077 l ! ! 10,381 25,337,934 4,687 11,193 4,434 7,343 440 3,687 185 1,735 581 372 245 199 129 113 92 71 62 47 136 79 39 50 19 11 16 6 $7,098,979 16,021,375 10,277,396 18,051,668 1,498,652 12,717,314 818,035 7,721,886 3,173,067 2,396,776 1,838,325 1,692,434 1,224,033 1,182,425 1,058,507 886,522 833,408 681, 732 2,359,335 1,753,091 1,074,721 1,731,176 854,532 598,477 1,028,281 456,107 17,278,755 HAMPSHIRE. $8,851,930 $1,243, 623 11,272,933 152, 599 10,469,665 1,487, 565 12,939, 299 283, 963 803,671 1,002,095 7,832,740 358, 281 290,985 659, 438 3,564,327 548, 782 i; 147, 993 595, 820 726,804 591, 713 464,800 440, 641 374,491 413,148 248,000 303, 287 214,166 426, 422 170,400 407, 735 358, 738 131,200 351, 583 118,600 291, 676 87,321 252,800 1,005,322 783, 795 140,000 501, 440 67,400 927,472 90,800 238, 479 41,000 219,165 16,000 745,224 28,000 327, 501 11,200 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. Surtax. 428 166 80 68 21 23 12 10 6 8 6 12 3 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 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 Normal tax. Personal $185,843 $185,843 194, 261 194,261 181,844 181,844 141,883 62,487 50,746 46,854 48,759 37,265 34,559 30,953 27,205 24,616 20,983 80,360 59,708 41,513 59,661 44,208 28,423 31,863 8,943 $2,274 6,940 9,670 12, 734 12,184 14, 491 15,659 15,128 16,063 15,055 68,083 72,193 58,691 125,312 83,924 73, 280 150,245 79,822 141, 883 64, 761 57, 686 56, 524 61, 493 49, 449 49, 050 46, 612 42, 333 40, 679 36,038 148, 443 131, 901 100, 204 184, 973 128,132 101,703 182,108 88,765 99 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CL AS SE S—Continued. BY INCOME NEW HAMPSHIRE—Continued. Exemption from normal tax. Income class. Number of returns. $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 l l , 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 2 Classes grouped Grand total Net income. $20,000 t o $25,000 $25,000 t o $30,000 $30,000 to $40,000 $40,000 t o $50,000 $50,000 t o 160,000 160,000 t o 170,000 $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 $1,500,000. $1,500,000 t o $2,000,000. $2,000,000 t o $3,000,000. $3,000,000 t o 14,000,000. $4,000,000 to $5,000,000. $5,000,000 a n d o v e r . . . . Classes grouped 2 Grand total 1 Total tax. $260,904 188,519 587,651 366,211 $4,600 3,000 12,400 3,000 $241,817 174,950 121,683 245,785 $1,768 928 35,749 13,970 $52,843 41,624 163,128 136,098 $54,611 42,552 198,877 150,068 35,983 100,431,539 <i(), 379,525 15,449,742 1,495,352 1,225,441 2,720,793 3 2 5 2 25,755 82,336 34,270 68,209 1,202 38,347 248 18,853 6,562 4,669 3,177 2,158 1,686 1,355 1,026 795 651 559 1,864 1,011 634 646 363 205 104 80 53 32 85 24 12 5 4 3 2 2 2 JERSEY. $41,515,683 ^51,772,582 122,629,835 82,769,235 78,322,758 85,152,366 169,064,402 120,304,119 3, 0r)2, 512 4,009,885 131,834,140 7S, 606,799 388,630 1,097,774 83,623,828 38,21S, 055 36,211,030 13,497,438 9,591,342 30,151,889 (\ 565,674 23,737,962 4,366, 899 18,277,231 3,472,153 15,980,925 2,685,130 14,186,940 2,045.856 11,797,365 J,590,693 9,906,950 1,312; 770 8,785,609 1,095,953 8,103,658 3,691,118 32,120,399 22,563,985 1,980,957 1,265,633 17,343,024 1,236,568 22,183,319 658, 882 16,177,324 384,671 11,227,434 205,941 6,699,71!) 147,071 6,039,899 4,441,101 98,971 57,082 3,025, 791 140,200 10,286,917 4,223,046 39.400 2,627,244 21', 800 9,000 1, 404,099 8,400 1,405,267 1,423,140 5,400 1,188,394 4,600 1,616,795 3,200 2,618,866 2 00(1 $894,838 1,074,342 $1,563,345 1,690,329 1,984,531 *i,"886,"i86* 1,556,746 2,288,263 "2," 037," 596" 881,413 3,543,913 1,668,958 2,953,824 824,186 3, 392,537 763,007 2,770,077 709,600 2,442,837 619,060 2,571,473 586,626 2,806,676 540,769 2,231,692 470,610 1,961,748 409,965 1,926,818 365,596 1,722,927 358,237 7,974,484 1,431,370 6,158,630 1,053,491 5,102,778 831,756 7,996,932 1,015,433 7,084,486 739,387 4,709,968 489,059 2,350, 803 326,891 2,353,903 288,518 1,621,238 224,157 1,646,338 119,578 5,412,241 405,162 2,019,278 178,184 1,583,334 125,639 489,703 72 466 660,258 57,041 686,490 57,824 1,113,164 5,128 1,891,498 1,751,601 92,401 6,989 1977,853,627 516,449,080 101,302,111 20,317,226 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. Surtax, Dividends. NEW $1,000 to $2,0001... |] ,000 to $2,000 $2,000 to $3,0001 $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...... Normal tax. Personal exemption. $1,563,345 1,886,186 2," 037," 596 $26,487 81,613 122,608 137,907 157,997 174,085 173,943 168,888 171,718 177,920 924,607 932,158 933,056 1,579,238 1,564,203 1,371,779 979,854 1,051,045 864,740 671,064 2,899,517 1,537, 235 1,066,469 630,010 679,358 742,108 647,592 921,769 1,569,283 1,668,958 850,673 844,620 832,208 756,967 744,623 714,854 644,553 578,853 537,314 536,157 2,355,977 1,985,649 1,764,812 2,594,671 2,303,590 1,860,838 1,306,745 1,339,563 1,088,897 790,642 3,304,679 1,715,419 1,192,108 702,476 736,399 799,932 652,720 921,769 1,661,684 22,958,251 43,275,477 100 TABLE STATISTICS OF INCOME. 11 .—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. BY INCOME NEW MEXICO. Income class. Number of returns. Exemption from normal tax. Net income. Normal tax. Personal ex- Surtax. Total tax. Dividends. emption. 1,339 $2,167,584 $2,915,993 3 077 4 761 523 3 115 266 2,556 5,892,447 6,596,436 3 484 8 611 340 6 090 865 272,790 98 328,495 1 686 5 789 927 3 565 500 88,859 59,580 20 1,346,834 644 2,845,345 1,406,925 515,130 258 163 1,050,795 308,300 75 556,711 141,000 60 506,358 115,800 45 425,965 86,800 24 248,789 44,400 29 334,829 51,400 16 198,812 24,200 10 133,976 18,000 7 101,758 11,800 32 544,493 48,600 17 372,797 26,400 8 224,692 9,200 5 176,775 6,600 2 2 $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 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 2 1 () (2) () (2) 13,656 2 $65,094 99 905 99,905 85 770 85,770 57,057 33,247 29,230 15,886 16,753 17,012 10,837 13,332 7,349 4,190 3,406 16,860 16,123 6,654 6,658 2 57,057 34,384 32,315 18,783 20,736 21 222 13,767 19,001 10,725 6,787 5,654 31,292 31,222 19,15S 19,744 ( ) (2) () (2) i53,925 4,000 117,638 36,923,120 25,374,895 1,778,195 NEW 1 $65 094 ;;;;.;; Classes grouped Grand total $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $o,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 $19,824 5 890 77,366 33 941 74,820 86 791 50,171 80,852 87,676 83,225 92,328 73,552 51,891 33,614 74,011 57,331 52,479 35,458 223,655 110,676 117,000 138,006 2 93,115 277, 425 92,405 244,376 3,144 138,604 797 72,018 30,164 18,738 12,973 8,973 7,301 5,435 4,567 3,638 3,176 2,689 9,217 5,138 $144,402,441 412,449,358 210,818,780 603,190,628 10,533,143 476,926,150 3,598,304 321, 898, 80S 105,320, 416 121,257,704 97,239,207 76,402,839 69,552,65S 57,198,059 52,757,677 45, 874,751 42,926,653 39,023,783 159,281,685 114,998,314 3,085 2,897 3,983 4,210 2,930 5,669 3,376 2,597 2,248 14,432 15,099 12,505 13,086 (2) (2) (2) (2) ; 17,726 19,956 104,980 612,573 YORK. $186,888,966 277,936, 828 227,326,973 419,996,510 7,540,373 282,364,570 1,306,172 147,048,660 61,107,183 37,596,075 25,6S2,334 17,612, 210 14,234,508 10,448,749 8, 845,167 7,005,453 6,139, 868 5,058,101 17,396,222 9,595,139 $3,924,271 2,585,586 $5,375,169 6,753,438 7,080,327 7,136,949 4,411,185 8,507,756 7,476,342 2,990,469 12,191,668 6,568,507 13,071,292 3,854,969 3,170,219 13,380,187 2,997,941 12,067,887 12,696,260 2,604,030 2,582,667 11,745,009 2,245,015 10,622,452 10, 476,521 2,173,358 1,948,247 10,242,640 1,853,702 10;141,319 1,739,527 8,561,039 42,030,344 7,311,875 5,397,500 34,582,020 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to canceal net income and indentity of taxpayers. 2,230 507,593 §i,137 $5,375,169 7,136,949 7,476,342 $112,730 348,733 511, 833 581,430 698,462 712,083 785,824 799,513 845,590 859,592 4,608,892 4,769,036 6,568,507 3,967,699 3,518,952 3,509,774 8,185,460 3,281,129 2,957,098 2,959,182 2,747,760 2,699, 292 2,599,119 11,920,767 10,166,536 101 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CL A S SE S—Continued. BY INCOME NEW YORK—Continued. Number of returns. Income class. Exemption from normal tax. Net income. Normal tax. Personal ex- Surtax. Total tax. $4,812,716 9,311,533 9,179,559 8,359,979 8,004,483 7,250,136 6,696,092 6,149,696 24,157,486 12,394,119 9,149,298 6,878,368 9,894,378 6,185,600 11,135,498 4,759,119 7,361,489 2,124,439 3,485,247 3 836 334 $9,089,846 15,515,943 13,652,238 11,577,878 10,612,908 9,321,267 8,261,071 7,465,616 27,951,804 13,906,235 9,928,542 7,512,073 10,607,421 6,477,056 11,555,152 5,110,890 7,824,794 2,133,665 3,628,425 3 836 334 Dividends. emption. 3,268 $89,417,482 $6,056,394 3,782 130,219,100 6,889,672 2,132 94,943,040 3,824,331 1,254 68,548,351 2,206, 827 841 54,437,449 1,525,901 566 42,233,636 1,005,750 401 33,990,111 691,300 290 27,580,000 517,344 693 84, 444,666 1,189,184 206 34,911,585 331,800 101 22, 466,238 151,700 56 15,429,675 94,400 60 20,679,580 86,400 28 12,511,507 33, 800 34 20,687,940 36,000 10 8,318,784 13,200 11 12,449,434 10,900 2 3,566,977 1,000 2 5,566,504 2,000 2 6 106 637 1 200 $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.... $500,000to $750,C00.... $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. $5,000,000and over.... Classes grouped2 Grand total 16,463,642 4,200 129,397,208 $4,277,130 44,477,921 6, 204,410 37,507,408 4,472,679 28,822,975 3,217, 899 22,576,667 2,608,425 17,555,899 2,071,131 15,201,605 1,564,979 11,742,949 1,315,920 42, 820,706 3,794,318 17,012,307 1,512,116 17,203,690 779,244 11,092,240 633,705 16,475,191 713,043 12,191, 808 291,456 16,215,392 419,654 4,236,416 351,771 7,957,660 463,305 4,635,401 9,226 4,620,063 143,178 8 334 601 23, 816,298 10,568,387 10,568,387 1,047,634 4,030,623,696 1,795,803,364 631,956,075 99,279,606 187,327,674 286,607,280 2 NORTH $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,000 i $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 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000to $150,000.... $150,000 to $200,000.... $200,000to $250,000.... $250,000 to $300,000.... $300,000 t o $400,000.... $400,000 to $500,000.... $500,000to $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. 5,109 11,530 7,264 9,420 421 5,991 129 2,761 1,042 795 554 370 309 224 199 141 119 122 309 142 105 111 70 22 23 17 8 10 12 3 5 2 $8,201,628 17,098,306 16,921,390 23,477,909 1,417,337 20,682, 854 552, 007 12,307', 692 5,722,568 5,142, 242 4,135, 435 3,135,691 2,929,364 2,352,761 2,274,236 1,758,173 1,607,793 1,762,517 5,283,280 3,191, 445 2,862,467 3,818,41<J 3,135, 27: J 1,204,28,5 1,485,776 1,265,697 678,997 949,793 1,479,260 534,7J 4 1,077,871 556,239 CAROLINA. $10,611,096 11,656,849 18,465,642 16,957,024 1,154,508 13,040,581 282,141 6, 230,829 2, 239,732 1,759,160 1,182,121 778,340 659.517 47i; 795 416, 817 299, 850 255,000 257,200 642,545 292,600 219, 800 244,400 144,200 44,333 42, 800 31,000 14,000 21,200 20,200 5,000 8,400 3,000 $441,583 45,013 649,784 266,765 458,349 485, 099 320,700 511,104 849,323 713,160 648,064 753,378 683,320 620,309 690,379 431,989 366,573 470,332 1,705,371 i; 109,127 1,246,801 1,584,043 1,574,252 630,990 646,254 460, 850 491,642 348,914 833, 848 317,619 986,408 632,523 250,194 250,194 281,690 281,690 226,293 116,350 116,006 113,319 86,567 91,170 81,233 80,223 62,642 69,286 67,578 212,521 128,566 99,216 151, 830 117, 890 40,303 62,097 59,125 17,293 46,069 61, 808 21,722 21,056 10,904 $4,730 13,969 21,279 23,740 29,205 29,127 33,075 30,285 33,937 39,191 155,334 133,089 153,788 274,654 305,575 147, 420 218, 470 217,149 134,103 211,604 427,335 195,970 434,273 248,763 226,293 121,080 129,975 134,598 110,307 120,375 110,360 113,298 92,927 103,223 106,769 367, 855 261,655 253,004 426,484 423,465 187,723 280,567 276,274 151,396 257,673 489,143 217,692 455,329 259,667 :::::::::::::::::::::::: 1 1 1 (2) (2) v c) (2) (2) (2) (2) (2) (2) (*) (3) 2 2 2 (3) () ( ) 1 Nontaxable. Personal exemption and dividends exceed net income. * Classes grouped to conceal net income and identity of taxpayers. $218,744 $218,744 ( ) 8 102 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION BY INCOME CL AS SE S—Continued. NORTH CAROLINA—Continued. Exemption from normal tax. Number of returns. Income class. Net income. Personal exDividends. emption. Normal tax. Surtax. Total tax. $3,000,000 t o $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and o v e r . . . . Classes grouped2 Grand total $4,796,414 $3,000 $1,507,503 $273,748 47,342 163,799,837 88,454,680 23,481,369 3,185,443 NORTH $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 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 $750,006 $750,000 to $l,000,(X $1,000,000 to $1,500, ooo. $1,500,000 to$2,000, 000. $2,000,000 to $3,000, 300. $3,000,000 to$4,000, 300. $4,000,000 to $5,000, 300. $5,000,000 and over Classes grouped2 Grand total 2,726 5,831 4,350 5,007 281 2,927 61 1,655 454 255 167 106 80 50 38 48 31 17 68 31 11 13 2 $2,919,167 $3,192,915 6,435,232 9,620,^75 DAKOTA. $4,317,362 8,775,196 10,108,604 12,438,054 971,357 10,059,268 266,249 7,332,716 2,507,336 1,645,214 1,243,287 899,785 754,059 525,501 434,957 595,688 417,365 244,940 1,148,870 682,057 296,498 432,260 91,811 $5,926,700 5,831,335 11,205,740 8,813,832 813,852 6,206,447 158,860 3,500,959 990,671 572,200 380,400 231,505 164,400 106,000 77,100 104,900 60,250 39,000 147,404 59,400 21,400 27,200 3,400 $103,369 41,472 358,755 87,912 226,950 205,029 142,644 336,623 248,166 179,159 116,970 144,091 131,757 107,172 111,485 137,152 130,922 29,698 261,005 222,972 144,771 40,626 42,590 66,188,434 45,442,955 3,551,290 $116,749 $116,749 142,188 142,188 147,140 147,140 143,611 52,906 38,481 35,153 28,153 26,023 18*418 14,M 21,770 14,249 11,505 49,330 28,345 9,810 26,968 3,270 $2,085 4,882 6,425 6,920 7,389 6,483 6,273 9,875 7,959 5,332 31,916 27,382 15,727 29,736 9,187 143,611 54,991 43,363 41,578 35,073 33,412 24,901 20,434 31,645 22,208 16, 837 81,246 55,727 25,537 56,704 12,457 928,230 177, 571 1,105,801 . . . 24,203 OHIO. $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 1 2 54,224 , 114,166 60,216 110,194 2,704 47,660 958 6,156,775 172,320,426 137,547,668 272,172,179 9,179,345 163,032,083 4,323,124 $4,320,832 833,543 $2,260,391 4,717, 752 2,496,988 2,902,977 6,391,114 4,244, 973 99,661,158 3,495,320 2,405,174 1,458,283 3,546,469 $109,735,228 115,157,975 149,477,452 197,599,040 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. $2,260,391 2,902,977 2," 405*174 103 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CLASSE S—Continued. BY INCOME OHIO--Continued. Exempt ion from norm al tax. Income class. $4,000 to $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 to $20,000 $20,000 to $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 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 to$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 Number of returns. 20,856 8,940 5,875 3,939 2,816 2,254 1,726 1,427 1,100 897 823 2,637 1,373 886 969 513 275 173 116 49 54 101 27 19 5 11 4 8 3 Net income. Nor ma! tax. i Personal exemption. $93,171,441 $43,750,576 $4,556,233 $1,813,909 48,891,997 18,270,543 6,169,125 1,039,653 37,995,779 12,131,544 5,545,791 899,519 29,441,496 8, 111, 590 5,679,369 797,040 23,878,215 5,711,090 4,947,397 710,339 21,376,178 4,575,257 4,736,643 687,022 18,086,559 3,421, 767 4,553,508 617,962 16,405,212 2,869,643 4,212,006 582,431 13,713,931 2,143,265 3,950,856 487,112 12,097,815 1,788,520 3,608,315 442,515 11,920,952 1,592,137 3,912,335 439,460 45,292,363 5,108,936 15,445,829 1,745,955 30,599,204 2,576,596 19,322,127 1,195,666 24,212,851 1,682,992 8,898,426 978,510 33,426,554 .1,788,197 • 14,683,946 1,324,187 22,875,354 951,200 12,347,368 838,896 15,000, 938 499,383 8,134,302 528,553 11,159,680 317,400 6,827,642 325,478 8,727,717 221,600 4,756,343 336,307 4,122, 990 88,300 2,210,647 152,536 5,088, 585 92,400 3,231,130 163,949 11,822, 732 181,876 8,366,940 419,276 4,607,877 48,400 2,180,069 193,440 4,259,405 28,200 3,608,172 97,805 1,710,733 9,000 1,552,456 27,025 3,664,933 18,400 3,467,426 77,930 1,738,698 6,000 882,510 80,038 4,785,552 7,000 5,101,444 67,986 2,580,662 5,800 868,686 135,702 j Surtax. Total tax. $36,863 109,446 155,068 181,017 212,352 222,796 241,286 234,137 235,664 263,609 1,300,790 1,264,336 1,301,928 2,405,551 2,219,431 1,827,203 1,636,231 1,513,069 807,214 1,124,303 3,331,848 1,647,947 1,741,035 772,376 1,742,518 889,420 2,610,832 1,482,155 $1,813,909 1,076,516 1,008,965 952,108 891,356 899,374 840,758 823,717 721,249 678,179 703,069 3,046,745 2,460,002 2,280,438 3,729,738 3,058,327 2,355,756 1,961,709 1,849,376 959,750 1,288,252 3,751,124 1,841,387 1,838,840 799,401 1,820,448 969,458 2,678,818 1,617,857 Dividends. ! 1 I i 447,998 1,407,388,003 7 9 7 , 4 7 7 , 8 6 2 197,442,918 24, 774,743 31,510,425 56,285,168 OKLAHOMA. 7,742 $12,606,769 $16,853,936 $86,376 $1,000 t o $2,000 i 15,534 24,333,358 15,603,741 50,107 $1,000 t o $2,000 $347,149 11,073 25,499,025 27,976,701 588,491 $2,000 t o $3,000 i 18,234 45,971,112 33,128,271 194,459 $2,000 t o $3,000 "506," 198" 489 1,637,599 1, 281,193 457,212 $3,000 t o $4,000! 43,106,685 25,993,058 334,188 669,746 $3,000 t o $4,000 '306,483 % 222,923 109,698 $4,000 t o $5,000 i 543,586 5,906 26,377,865 12,439,098 337,418 $4,000 t o $5,000 323,985 2,549 13,950,811 5,353,602 800,360 $5,000 t o $6,000 443,883 2,305 15,085,252 4,52L, 476 787,176 $6,000 t o $7,000 264,825 1,062 7,909,487 2,106,970 693,304 $7,000 t o $8,000 241,147 772 6,543,014 555,200 618,405 $8,000 t o $9,000 227,605 588 5,580,970 477,325 1, L85,100 $9,000 t o $10,000 204,752 455 4,762,140 922,184 514,208 $10,000 t o $11,000 188,987 764, 700 442,225 368 4, 224,223 $11,000 t o $12,000 164, 834 529, 858 415,097 273 3,401,518 $12,000 t o $13,000 139,279 410,334 293. 894 209 2, 820,44t> $13,000 t o $14,000 148,311 398,000 216,369 197 2, 856,612 $14,000 t o $15,000 544,529 10,426,312 1,219,700 609 1,447,246 $15,000 t o $20,000 341,367 520,000 757,314 269 6,029,36.5 $20,000 t o $25,000 272, 443 350, 267 569,003 170 4,643,981 $25,000 t o $30,000 340, 992 339,600 1, 216,564 170 5,917,185 $30,000 t o $40,000 258,678 194,600 4,310, 900 784,169 97 $40,000 t o $50,000 177,379 104,800 721,123 54 2,948,868 $50,000 t o $60,000 136,456 59,400 2,115,942 271, 796 33 $60,000 t o $70,000 81,187 36,200 891,803 20 1,484,191 $70,000 t o $80,000 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. $347,149 ""506; 198 9,746 $11,942 46,253 40,299 49,410 55,388 58,357 61,692 57,587 54,773 62,120 300, 814 250,642 250,758 429,727 417,004 359, 888 307, 703 253,751 543,586 335,927 490,136 305,124 290, 557 282, 993 263,109 250, 679 222, 421 194, 052 210, 431 845, 343 592, 009 523, 201 770, 719 675, 682 537,267 444,159 334,938 104 STATISTICS OF INCOME. TABLE 11 .—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. BY INCOME OKLAHOMA—Continued. Exemption from normal tax. Income class. Number of returns. $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. $1,500,000 to $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 grouped2 Grand total Net income. 23 9 29 9 2 $1,950,810 837,392 3,602,200 1,497,151 463,045 1 4 (2) (2) Normal tax. Personal exemption. Dividends. $38,400 13,600 61,800 16,800 3,400 $249,693 80,055 470,618 1,124,101 92,417 (V) (2) $126,824 58,148 242,489 54,857 29,058 (2) (2) (*) (2) Surtax. Total tax. $384,099 182,364 1,014,301 527,997 158,529 $510,923 240,512 1,256,790 582,854 187,587 (2) (2) (2) (2) 11,800 81,990 198,868 81,785 295,790,791 154,216,712 16,174,204 7,277,562 6,270,649 13,548,211 $429,818 $429,818 505,869 505,869 2,590,074 935,251 1,134,119 OREGON. $1,000 t o $2,0001 $1,000 t o $2,000 $2,000 t o $3,000 i $2,000 t o $3,000 $3,000 t o $4,000 i $3,000 t o $4,000 $4,000 t o $5,000 i $4,000 to $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. $1,500,000 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 2 Grand total 1 2 6,455 $10,074,368 $13,762,728 22,468 33,419,523 22,713,032 6,399 14,545,939 16,027,583 15,707 38,405,594 25,736,914 553,687 916,590 256 7,103 24,324,034 14,166,355 161,339 488,931 109 8,831,001 4,268 18,927,029 2,968,607 7,709,710 1,410 1,924,508 5, SI 2.621 903 1,115,058 3,970; 900 530 793,560 3,266,943 386 623,600 2,777,361 293 4(36,400 2,034,611 194 310,200 1,755,017 153 288, 800 1,693,948 136 221,600 1,446,862 107 187,600 1,392,654 96 569,200 4,768,846 276 271,600 2,907,168 130 174,400 2,476,593 91 156,400 2,669,582 79 58,600 1, 289,749 30 38,200 1,345,802 25 18,000 571,325 9 16,400 597,690 8 2,000 166,496 2 1 6 11,600 712, 253 3 4,400 534,093 1 3 6,400 800,501 1 $64,536 125,374 255,301 50,325 553,815 282, 853 385,802 318,914 531,840 375,093 390,477 409,142 342,782 213,421 215,174 282,512 245,365 275,116 933,015 708,101 672,255 1,031,963 457,328 565, 682 294,659 348,459 80,392 1,159,691 4,800 689,857 3.000 572,813 10.179 295,093 305,272 67,640 193,652,281 112,127,572 12,190, 253 3,666,074 2,982,937 6,649,011 2 396,303 396,303 391,606 174,822 154,087 123,366 112,475 104,582 85,713 76,292 72,557 63,651 60,517 223,795 139,220 120,811 112,008 56,173 57,994 19,381 11,482 6,253 $6,149 15,681 21,003 24,624 27,554 25,110 25,739 28,992 28,437 30,743 138,658 119,719 132,975 186,842 119, 065 161,902 82,409 102,939 32,198 391,606 180,971 169,768 144,369 137,099 132,136 110,823 102,031 101,549 92,088 91,260 362,453 258,939 253,786 298,850 175,238 219,896 101,790 114,421 38,451 601,114 393,086 7,428 12,546 199,431 '95,622 206,859 208,168 130, 211 52,230 352,830 405,060 83,333 84,916 629,222 714,138 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. 105 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CL A S SE S—Continued. BY INCOME PBNNSTIJVANIA. E x e m p t i o n from normal tax. Income class. $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,000 i $2,000 to $3,000 $3,000 to $4,000 i $3,000 to $4,000 $4,000 t o $5,000 i $4,000 to $5,000 $5,000 t o $6,000 $6,000 to $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 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 t o $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. $2,000,000 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 Number of returns. Net income. Normal tax. Personal exemption. 86,088 $137,418,483 $175. 11-8,608 , , 177,093 1 , 941,026 104,896 263,636,910 26o, 210.979 138,022 241,083,711 239, 104,817 4,620 340,328,309 12, 467,489 67,497 15,481,250 140, 019,836 , , 1,135 230,602,930 2, 002,257 4,966, 4 9 6 6 8 9 2 74', 9-^9,358 35,269 156,806, 12,968 26', 552,682 9,106 70,766, .18, 697,408 6,293 58,841, 12, 778,621 4,376 47,034, 8, 772,675 7 133,870 3,571 37,096, 5 286,759 2,650 33,864, 4, 348,597 2,190 27,781, 1,786 25,144, 3, 525.980 1,478 22,291, 2 893,420 438,362 1,255 19,933, 18,180, 015,384 4,108 70,743, 475,284 2,316 51,702, 815,478 1,502 40,991, 984,453 1,629 56,013, 1, 726,389 928 41,350, 1 022,558 555 30,336, 635,491 342 22,275, 443,500 251 18,760, 339,200 187 15,853, 249,800 122 11,541, 496,794 2871 34,483, 139,4651 82 14,320, 48 10,844, 79,600 32 56,000 8,641, 51,600 30 10,486, 20,400 12 5,203, 25,000 17 10,201, 3,200 3 2,534, Surtax. Total tax. Dividends. $6,272,979 1,856,005 6,669,296 3,785,219 4,957,975 4,830,683 3,651,159 7,609,447 6,767,376 10,178,606 6,924,351 6,278,329 6,368,934 5,460,498 5,317,745 5,151,929 4,478,948 4,538,551 19,558,348 15,895,860 14,373,023 21,443,406 16,702,048 13,280,791 9,800,086 9,186,412 7,837,598 4,252,459 16,694,784 7,652,410 5, 502.889 5,070^89 5,475,807 2,251,000 9,769,155 1,825,073 $3,375,049 $3,375,049 3,913,020 3,913,020 3,429,477 3,429,477 3,058,177 1,577,519 1,457,897 1,354,762 1,183,733 1,165,687 1,026,782 970,812 881,480 819,655 745,662 3,046,618 2,326,850 1,829,456 2,492,474 1,825,106 1,315,073 930,392 737,840 659,351 554,551 1,487,148 552,909 417,921 344,912 434,040 258,491 140,832 74,343 3,058,177 $55,096 1,632,615 164,991 \, 622,888 244,218 ,598,980 281,618 ,465,351 336,298! ,501,985 342,424! ,369,206 371,298! ,342,110 382,168: ,263,648 388,875! 1,208,530 399,399 1,145,061 2,036,070 5,082,688 2,136,202 4,463,052 2,200,153 4,029,609 3,994,072 6,486,546 4,023,764 5,848,870 3,699,290) 5,014,363 3,291,518| 4,221,910 3,235,165! 3,973,005 3,126,142| 3,785,493 2,559,573: 3,114,124 9,762,60311,249,751 5,190,6921 5,743,601 4,467,433 4,885,354 3,804,978 4,149,890 5,061,532 5,495,572 2,660,3251 2,918,816 5,571,7061 5,712,538 1,452,441! 1,526,784 C2) 4, 200 3,355,610 245,081 2,877,845; 3,122,926 672,746 2,212,178,029 l,*2O2,866,54o| 291,025,778 44,633,100 74,117,889 118,750,989 4,632,038 RHODE ISLAND. $876,843 $1,000 to $2,000 i 7,169 $10,713,807 $13 721 586 205,985 $1,000 to $2,000 17,200 24,776,957 17, 217,785 10 946 389 1 407 616 $2,000 to $3,000 i 4,617 10,712,195 530,197 $2,000 to $3,000 10,498 25,848,034 17 968,589 1 214 322 1,313,446 $3,000 to $4,000 i 616 2,145,315 681 614 $3,000 to $4,000 5,433 18,695,987 10 816 680 755,202 269,726 $4,000 to $5,000 i 190 873,706 ,5 8,83 760 917 339 $4,000 to $5,000 2,909 12,949,800 1,599,560 671,160 $5,000 to $6,000 817 4,492,183 1,162,244 769,679 $6,000 to $7,000 619 3,961,330 909,530 782,923 $7,000 to $8,000 476 3,566,046 $8,000 to $9,000 353 2,995,771 649,468 937,641 538,494 622,434 $9,000 to $10,000 272 2,579,217 427,290 757,025 $10,000 to $11,000 224 2,346,346 344,100 488,790 $11,000 to $12,000 181 2,080,012 279,400 532,583 $12,000 to $13,000 144 1,798,708 227,937 565,625 $13,000 to $14,000 126 1,697,890 217,215 632, 872 $14,000 to $15,000 118 1, 709,080 688,504 2,587,067 $15,000 to $20,000 371 6,404,027 1 Nontaxable. Personal exemption a n d dividends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. $299,654 $299,654 296,329 296,329 287,757 287,757 249 039 95,054 92,937 95,176 81,062 82,459 73,339 75,324 62,557 60,359 57, 803 234,433 $3,975 11,746 18,894 22,793 25,681 29,352 30,643 30,841 33,224 37,622 185,600 249,039 99,029 104,683 114,070 103,855 108,140 102,691 105,967 93,398 93,583 95,425 420,033 106 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS-DISTRIBUTION BY INCOME CLASSES—Continued. R H O D E ISLAND—Continued. Exemption from normal tax. Income class. Number of returns. $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. $2,000,000 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 202 137 168 93 51 31 18 15 17 31 13 5 4 2 1 Net income. $4,508,794 3,737,619 5,827,240 4,167,895 2,773,387 1,984,194 1,346,491 1,262,398 1,621,531 3,813,352 2,227,694 1,053, 089 1,373,118 1,435,259 898,616 (2) (2) 1 s $2,151,143 1,751,944 2,972,369 2,207,981 1,533,457 1,009,390 807,934 683,744 1,098,720 2,173,491 1,488,634 413,915 1,162,012 1,825,709 671,544 (2) (2) i 1,926,902 5,000 53,128 180,303,990 86,568,700 1 436 6,507 7,330 6,481 244 5,52L 2,296 874 554 376 255 183 145 122 84 77 66 168 104 55 54 36 16 14 7 3 1 7 wq 165 278 770,412 16 773,887 16, 079,158 785 083 18 540,063 135,810 10 333,752 4, 765,849 3, 589,079 2, 805,455 2, 168,195 1, 733,669 1, 517,182 1, 396,865 1, 043,803 1, 039,095 955,427 2, 893,912 2, 320,440 1, 509,725 1, 852,6130 1, 603,877 903,933 912,688 533.065 248 ; 278 (2) (2) $157,181 137,606 197,576 148,626 94,439 68,681 47,956 42,616 43,762 130,985 70,143 49,703 25,344 9,684 34,015 2 () (2) ! 1,739,508 $187,377 200,793 422,872 407,356 337,151 288,498 232,261 247,113 362,339 1,099,749 799,141 419,403 611,421 698,252 463,148 1 12,571 30,628,412 ! 3,414,170 Total tax. $344,558 338,399 620,448 555,982 431,590 357,179 280,217 289,729 406,101 1,230,734 869,284 4S69,106 636,765 707,936 497,163 (2) (2) ' ' 1,063,748 1,076,319 8,270,993 11,685,163 CAROLINA. 768 ,575 ti ftfiS 685 18 Q50 .192 11 535 ,984 707 ,629 11 157 580 65 W5 4 j %S , 895 1 , 852,610 1 , 208, 865 782 ,800 548 ,645 ,387 , 200 304 ,200 2m ,200 161 ,400 158 , 400 135 ,000 349 ,117 211 ,733 108 ,200 118 ,000 73 , 800 35 , 000 27 ,200 13 ,600 6 ,600 $58 928 54,400 122,380 136,903 116 890 382,784 54,020 358,400 502,420 491,368 601,257 389,981 380,233 343,208 323,627 286,584 220,366 253,974 890,662 759,111 502,039 543,915 433,605 451,651 425,321 364,776 50,618 (2) . (2) Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. Surtax. Dividends. $371,817 247,275 289,328 165,400 SH, 200 46,400 30, 800 26,600 25,200 50,400 18,800 7,602 7,400 3,000 3,775 2 () (2) SOUTH $1 000 to $2 000 1 $1 000 t o $2,000 . . . $2 000 t o $3 000 i $2,000 t o $3,000 $3 000 t o $4 000 ! $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 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 to $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 $1,500,000 $1,500,000 t o $2,000,000 $2,000,000 t o -13,000,000 Normal tax. Personal exemption. $128,570 $128 570 176,370 176,370 221,440 221 440 201 360 100,629 83,661 76,194 67,506 55,804 52,781 51,204 41,050 42,082 38,795 116,141 98,964 66,622 88,675 82,059 33,321 32,030 10,856 14,763 (2) (2) $3,361 9,728 14,635 15,852 17,272 18,592 20,280 17,802 20,396 20,890 83,725 95,933 81,246 132,824 154,645 113,327 134,399 93,739 47,714 (2) (2) 201 360 103,990 93,389 90,829 83,358 73,076 71,373 71,484 58,852 62,478 59,685 199,866 194,897 147,868 221,499 236,704 146,648 166,429 104,595 62,477 (2) (2) 107 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION BY INCOME CLASSE S—Continued. SOUTH CAROLINA—Continued. Exemption from normal tax. I n c o m e class. $3,000,000 to $4,000,000 $4,000,000 to $5,000,000 $5,000,000 and over. Classes grouped 2 .. Grand total Number of returns. Net income. Personal exemption . $870,047 | 33,044 109,246,657 lt>, 400 | Grand total 4,254 $6,857,529 8,066 11,672,968 4,452 10,332,127 6,487 16,232,143 254 853,237 4,830 ! 16,654,852 85 | 379.415 3,223 I 14,547,357 978 5,344,742 587 3,777,944 363 2,715,173 243 2,067,648 185 1,756,815 1.403,722 134 1,047,897 91 948.792 70 952.542 71 724,547 50 2,282,159 135 1.293,416 58 474,712 17 19 64(5.525 219.168 5 6 (*) 1 C2) !?422,059 ! Surtax. Total tax. $224,029 j $259,638 1,320,939 3,236,875 DAKOTA. $9,638,705 8,094,041 11,569,274 11,424,388 831,020 10,142,698 250,550 7.090,412 2,156,592 1.284,183 793,500 528.800 410,000 297,100 203,200 160,800 147,200 104,000 294,200 117,600 .37,000 41,400 8,200 (2) $70,255 22,477 166,784 75.561 50,723 221,259 197,703 248,493 272,801 255,654 238,430 134,635 130,980 130,801 90,229 00,335 110,821 07,891 300,997 253,208 64,003 102,045 71,409 (2) 15.800 j 34,670 1103,578.036 $35,009 | 63,491,205 I 9,921,486 ; 1,915,£ SOUTH $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 $5,0001 $4,000 to $5,000 $5,000 to $6,000 $t>',000 t o $7',000 $7,000 t o $8,000 $8,000 t o $9;ooo.. $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 II5,000 $15,000 to $20,000 $20,000 to 125,000 $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 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. $i; 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. $0,000,000 a n d over Classes grouped 2 Normal tax. Dividends. 169.412 $143,030 $143,030 189,818 189,818 256,524 256,524 288,147 119,194 101,397 83,441 75,418 08,397 59,673 45,592 45,691 40,463 35,921 111,673 68,104 27,113 32,398 10.203 $4,397 10,713 14,306 15,824 17,572 17,195 15,584 16,089 18,463 10,071 63,815 53,339 20,251 44,637 20,574 S (2) ! 288,147 123,391 112,110 97,747 91,242 85,909 76,868 61,170 61,780 64,920 51,992 175,488 121,443 53.364 77,035 31,137 (2) 15,384 49,610 65,000 05.052,063 I 3,585,032 , 1,823,641 404,540 2,228,187 TENNESSEE. $1,000 to $2,000 * $1,000 t o $2,000 $2,000 t o $3,C00i $2,000 t o $3,000 $3,000 t o $4,000! $3,000 t o $4,000 $4,000 t o $5,000! $4,000 t o $ 5 , 0 0 0 . . . . 1 s 7,829 $12,297,959 $15, 755, 265 15,308 22, 503,937 15,402,958 10,339 23, 266, 613 25, 540,162 13,293 33,091, 443 24, 701, 279 604, 121 448, 359 185 7,407 25,268, 559 15,774, 683 537, 217 171,909 116 3,314 14,775,455 | 7,239,821 $199, 810 48,989 267, 249 212, 237 341, 380 321, 904 533, 523 307. 612 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. 5375__22- $296, 546 $296,540 ** 330, 539 330,539 "363," 391.' 363,391 "* 285," 794" "285," 794 108 TABLE STATISTICS OF INCOME. 11 .—PERSONAL RETURNS—DISTRIBUTION CL AS SE S—Continued. BY INCOME TENNE8 SEE-Continued. Income class. Number of returns. Exemption from normal tax. Net income. ex- emption. $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 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. . $500,000 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 t o $5,000,000. $5,000,000 a n d over 2 Classes grouped Grand total Normal tax. Personal Surtax. Total tax. Dividends. $244, 402 187, 019 166,108 171, 966 132,185 115, 334 118, 259 101, 252 92, 430 90,193 328,180 264, 256 212,070 280, 541 131,009 126,984 53,132 51, 832 41, 484 23, 559 73,757 (») (2) $500, 064 202,970 298, 580 808,143 643, 748 510,184 444, 130 494, 063 398,097 385, 372 2,020,930 1,569,526 1,202,298 1,831,943 783,425 787,048 228,903 125,159 194,607 60, 833 451,286 (2) (2) 2,013 $10,988,080 1,182 7,6(36,166 798 5,970,910 614 5,216,502 399 3,785, 862 296 3,096,341 252 2,891,347 204 2,542,737 164 2,212,618 144 2,078,411 456 7,829,219 256 5,716,406 155 4,265,205 173 5,956,286 57 2, 550,780 46 2,495,848 15 956,482 10 737,469 9 751,199 4 372,442 11 1,327,826 4 (2) 1 (2) $4,219,319 2,486,389 1,690,647 1,277,833 816,300 623,000 520, 492 423, 500 351, 700 305,679 938, 701 523, 400 305,100 359,100 115,200 87,800 34,000 14,800 16,200 8,600 20,400 (2) (2) $7,798 21,498 30, 579 39, 757 37,833 37,953 42, 332 43,330 43,133 45,345 225,916 236,999 230,661 428,056 248,187 302, 406 138, 540 125,131 145,691 81,312 377,080 (2) (2) $252,200 208,517 196,687 211,723 170,018 153,287 160, 591 144, 582 135, 563 135, 538 554,096 501,255 442, 731 708, 597 379,196 429,39C 191,672 176,963 187,175 104, 871 450, 837 (2) (2) 906, 665 10,400 167,008 57,434 335,816 393,250 65,054 212,000. 105 120,182,996 16,341,019 4,339,656 3,225,353 7,565,009 TEXAS. $1,000 t o $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 to$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.... 26,434 40,226 31,678 51,568 1,198 36,222 134 17,515 6,625 3,357 2,061* 1,335 993 756 656 462 356 289 1,063 530 326 359 179 118 54 30 23 $42,306,964 $57, 418, 747 61,407,209 40,690,146 72,436,033 80,445,780 128,924,939 88,645, 847 3,895,847 2, 585,709 124,321,339 68,298,529 550, 855 248, 797 77,859,155 33,139, 890 36,272,848 11,513,729 21,623, 772 5,267,314 15,385, 717 2,888,281 11,303,867 1,822,934 9,403, 235 1,356,417 7,926,957 978,634 7,528,886 846,575 5,772,492 584,200 4,806,904 463, 866 4,199, 838 363, 500 18,240,790 1,318,233 11,796,395 637,300 8,957,952 409,000 12,341,080 427,067 8,035,060 219, 800 6,461,075 144,900 3,551, 873 61, 700 2, 239,935 34, 800 1,903, 339 24, 400 $493, 640 181, 406 999,1S6 938, 764 1,891,700 2,137, 730 302,110 2,623,042 2,837, 504 2,508, 220 1,988,436 1,433,144 1,285,774 1,373,950 1, 418,610 1,176, 793 839, 434 871, 431 3,402,137 2,388, 528 1,890,125 2,919,763 2,807,114 1,654, 509 619, 854 531, 991 586,433 $823,628 $823,628 1,577,939 1,577,939 2,180,762 2,180,762 1,687,917 919,830 674,016 561, 738 456, 267 395,058 342, 893 350, 049 270, 884 231,072 197, 762 933, 416 631, 660 486,063 673, 498 389,710 353,149 232,619 143, 284 101,165 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers. $26,760 59, 537 80,753 85,430 89,545 98,512 110,088 98,912 93, 734 92, 748 523,409 485, 340 484,396 880, 218 783,766 789, 403 532, 525 383,616 365,698 1,687,917 946,590 733, 553 642,491 541,697 484,603 441, 405 460,137 369, 796 324,806 290,510 1,456,825 1,117,000 970,459 1,553,716 1,173,476 1,142,552 765,144 526,900 466, 863 109 STATISTICS OF INCOME. TABU3 11.—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. BY INCOME TEXAS—Continued. ~~1" Income class. Number of returns. $1,322,841 4,059,195 1,564, 741 1,039, 594 1,401,016 (2) $90,000 to $100,000 | $100,000 to$150,000.... $150,000 t o $200,000.... I $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 o v e r . . . . Classes grouped 2 Grand total Net income. Exemption from normal t a x . Personal exemption . $17,600 41,400 13,200 4, 200 6,000 2 ( )' Normal tax. Surtax. Total $293,108 1,137,281 519,114 411,306 628,159 (2) $362,604 1,378,269 628,935 477,012 724,016 tax. Dividends. $430,144 1,159,585 312,785 327,001 180, 815 (2) $69,496 240,988 109,821 65,706 95,857 (2) () 00 1,878, 419 4,000 j C2) 401,636 117,329 224,617 720,720,162 400,922,495 I 44,913,294 15,313,576 10,087,273 125,400,849 $159,404 $159, 404 208, 666 208, 666 1,033,915 1,151,214 UTAH. $1,000 t o $2,000 i $1,000 to $2,000 $2,000 t o $3,0001 $2,000 t o $3,000. $3,000 t o $4,000 i $3,000 t o $4,000 14.000 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 to $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 to $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 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 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 2, 502 7,904 6,519 7,445 163 2,923 44 1,283 570 302 184 130 81 84 65 34 32 30 103 49 19 17 17 7 1 1 Grand total 30, 510 1 $3, 888,476 11,990,923 14,987, 757 18,480, 013 534, 546 9,977, 517 193,011 5,675, 532 3,122, 834 1,949, 359 1,373,435 1,107, 631 771,961 881, 471 746,248 424,992 430, 842 433, 575 1,754, 503 1,097, 338 512, 462 599, 463 742, 723 374, 467 (2) (2) $5, 037, 277 8,040,049 17,204,444 13,198,155 497, 285 6,373, 554 60, 939 2, 878, 548 1,208,207 680, 970 401, 435 278, 005 173,400 178,200 13S, 600 76, 600 72, 200 64,600 211, 400 100, 400 40, 200 32, 400 33,200 11,600 (2) (2) (2) (2) $50,699 32, 316 372, 948 63, 394 60, 634 147, 560 132, 924 223, 502 468, 344 252,144 271, 051 255, 785 180, 094 221,024 196, 577 134, 869 225, 678 98, 291 535, 786 416,423 201,184 191,451 382, 928 353,186 (2) (2) (2) 136. 623 102, 974 63,955 43, 544 34,300 30, 770 24,042 27,126 25, 455 12, 802 11,055 17, 568 70,064 39, 864 19, 579 27, 488 24,158 14, 807 (2) (2) 102, 974 66,459 49,015 41, 541 39, 291 31, 743 38, 044 36, 365 20,109 19, 226 27, 078 120,163 85, 787 46. 641 72, 030 94,677 59,479 (*) (2) ('*) $2,504 5,471 7,241 8,521 7,701 10,918 10,910 7,307 8,171 9, 510 50,099 45,923 27,062 44, 542 70, 519 44,672 (2) (2) (2) (2) I I j $5,000,000 and over Classes grouped 2 227, 310 7,800 82, 202 10, 850 40,616 51, 466 82, 278,389 56,999,468 5, 551, 054 1,105,094 401,687 1, 506,781 1 Nontaxable. Personal exemption and dividends exceed net income. »Classes grouped to conceal net income and identity of taxpayers. 130,623 110 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. BY INCOME VERMONT. Exemption from normal tax. Number of returns. Income class. $1,000 t o $2,000! ! $1,000 t o $2,000 j $2,000 t o $3,000 i $2,000 t o $3,000 1 $3,000 t o $4,0001 $3,000to $4,000 $4,000 t o $5,0001 $4,000 to.15,000 $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 $50,000 $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.. $1,000,000 to$ 1,500,000. $1,500,0001 o $2,000,000. $2,000,000 t o $3,000,000. $3,000,000to $4,000,000. $4,000,000 t o $5,000,000. $5,000,000 and over Classes g r o u p e d 2 Personal exemption. 2,191 $3,412,821 $4,365, 967 5,989,600 8,634,878 5,976 5,129,841 4,853,610 2,103 6, 158,640 9,079, 034 3,643 383,770 603,435 178 4,442,074 7,486,933 2,163 136,104 378, 717 83 2,649,546 5,665,185 1,2(55 917,754 2,433, 833 443 550,074 1, 703,698 265 1,219,662 329, 505 163 1,087,134 257,095 129 927,906 204, 800 98 732,003 135,561 70 608,132 102,326 53 523,605 78,600 42 633, 551 98, 800 47 390, 854 60, 500 27 1,628,663 184, 883 95 1,155, 816 103,039 52 956,918 65.399 35 1,082,150 50,200 31 865, 258 32.400 19 530, 944 17,000 10 386,653 9,200 6 152, 229 3,400 2 246,528 3,200 3 375,988 4,200 4 645,338 7,000 5 (2) (2) 1 | 2 921,821 19, 205 Grand total Net income. Normal tax. Total tax. Dividends, $289,984 58,424 402,833 94,975 320,963 197,993 388,691 302,857 253,017 271,770 190, 368 221,657 199,732 251,177 280, 447 200,953 162,162 82,469 468,031 379,602 376,580 483,158 394, 290 307,386 227, 576 29,179 222,385 130,065 438,393 (2) 4,000 59,303,302 j 32,774,478 Surtax. 963, 583 $103,439 $103,439 100,607 "106*607 114,607 *"114*607 109,215 52,412 39,793 35,242 31,814 29,438 22,695 17,720 17,724 24,947 16,392 65,837 50,236 38,758 38,748 33,002 15,596 12,056 9,141 1,994 18,996 18,456 (2) - (*) $1,738 4,708 6,430 8,091 9,239 8,880 8,917 8,970 12.422 8,287 46,932 47,748 51,086 74, 867 82, 801 65, 841 56,646 26,775 46,990 82,783 193, 559 (2) 109,215 54,150 44,501 41,672 39, 905 38,677 31,575 26,637 26,694 37,369 24,679 112,769 97,984 89,844 113,615 115,803 81,437 68,702 35,916 48,984 101,779 212,015 (2) 1,201 385,353 386,554 8,590,700 j 1,020,066 1, 239,063 2,259,129 VIRQINIA. $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.... $20,000to $25,000.... $25,000 to $30,000.... $30,000 to $40,000.... $40,000 to $50,000.... 1 2 m 9,935 26,014 14,714 19,345 637 10,331 87 4,359 1,687 1,251 849 534 456 357 274 234 184 147 530 219 127 141 64 $15,640,723 $20,475,359 39,249,036 26,312,128 33,670,219 37, 857,255 47,992,245 34,083,818 2, 111,434 1,703,142 35,436,056 21,605,624 375,300 156,411 19,509,160 9,441,402 9, 284, 230 3,602,088 8,078, 872 2,691,477 6,334,567 1,824,687 4,541,942 1,122,300 4,314,931 975,500 3,739,662 733,400 3,149,572 566,306 2,923,364 483, 400 2.472,341 388, 400 2,130,385 306, 000 9,02K, 721 1,078,800 4, 898, 259 449,167 3,464,315 255,967 4,875,532 297, 400 2,788,742 123,200 $12,640 210, 833 47,282 452,210 66,156 954,318 25,359 428,468 1,058,207 979,128 987,646 778,853 829,067 970, 666 802,331 869,704 684, 375 577; 669 2 ; 697,636 1,887,811 1,353,948 1,933,125 1,529,268 Nontaxable. Personal exemption and dividends exceed not income Classes grouped to conceal net income and ideni ity of t /.iviuiyers. $510,837 $510,837 536, 892 536,892 514,818 514,818 89,565 196,070 192,075 172, 753 143,201 144,670 130,082 114,679 103,604 102,028 83,553 362,867 189,744 146,590 198,000 96,732 $7,984 22,839 32,290 34,869 42,811 45,919 46,714 50.243 48', 109 46,942 258,376 203,465 186,366 352,769 261,706 89,565 204,054 214,914 205,043 178,070 187,481 176,001 161,393 153, 847 150,137 130,495 621,243 393,209 332,9,56 550,769 358.438 Ill STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CLASSE S—Continued. BY INCOME VIRGINIA—Continued. Exemption from Income class. normal tax. Number of returns. Net income. Normal tax. Personal ex- Total tax. Surtax. Dividends. emption. $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.... 1150,000 to $200,000.... $$200,000 , tto o $250,000.... $ 5 , $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. J $1,000,000 to $1,500,000. j $1,500,000 to $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 $2,685,189 1,661,305 588,829 255,998 283,503 828,229 365,223 49 26 8 3 3 7 2 557,345 $94,000 46,800 14,200 7,800 6,400 13,200 4,000 $1,171,309 1,032,649 273,077 10,325 169,551 397,138 278,214 4,400 I $114,373 79,846 28,574 18,416 9,835 36,912 6,106 20,420 ! 92,576 273.235,229 166,724,031 | 23,489,383 40,865 I 4,363,687 $442,459 321,139 128,309 69,255 72,672 268,262 141,651 $328,086 241,293 99,735 50,839 62,837 231,350 135,545 249,427 I 290,292 3,040,514 j 7,404,201 WASHINGTON. $1,000 to $2s000 i •$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 to $100,000 $100,000 to $150,000.... $150,000 to $200,000.... ^200,000 to $1T>0,000 . *2A0,(Hiuto $300,000.- . 10*400,000-... O C SVOOO . 15,487 56,468 16,495 31,197 623 12,849 240 6,953 $24,780,225 $33,119,785 84,422,030 56,774,398 37,534,827 41,373,849 76,640,037 49,652,953 2,104,717 1,-535,119 43,880,129 24,632,812 1,080,170 306,880 31.088,754 13.879,649 4,758,356 2,648 14,348,151 8,731,364 2,306,200 1,351 973 7,266, 805 1,643,520 591 5,033,734 950,950 424 4,014,890 665,148 279 2,916,918 430,156 221 2,542,992 358,044 183 2,274,827 268, NX) 135 1,825,151 204,368 123 1,784,800 193,000 381 6', 583,272 560,299 170 3,816,414 239,780 86 2,359,962 123,700 92 3,167,412 144,217 47 2,087,736 64,500 10 511,794 13,700 15 961.756 23,200 8 584', 027 9,400 416,760 6,800 (2) (2) 1 1 () 5,800 677,988 3 4,800 489,865 2 4,000 47), 418 1 (') I 2,000 $231,599 61,157 $1,104,631 528,505 168,943 1,081,214 1,160,390 753,577 334,866 978,276 868,512 663,911 351,559 1,221,553 246,078 1,130,193 227,966 1,336,673 172,113 908,999 151,200 711,176 112, 261 600,978 101,422 609,989 90,039 581,558 73,015 517,077 j 80,438 404,764 289,566 1,967,029 158,712 1,462,265 93,424 883,026 115,249 1,454,166 52,647 1,250,493 11,591 368,393 17,346 711,812 19,435 326,602 6,732 568,436 450,414 106,222 264,756 11,325 41,085 14,498 55,615 ^ 256 ! $1,104,631 1,081,214 *"753*577 $10,891 26,476 36,183 37,653 39,793 35,884 37,323 39,337 35,662 39,319 198,502 158,586 127,753 227,511 201,708 65,023 133,463 97,954 80,692 (2) 167,227 218,963 188,872 (2) 342,051 | 663,911 362,450 272,554 264,149 209,766 190,993 148,145 138,745 129,376 108,677 119,757 488,068 317,298 221,177 342,760 254,355 76,614 150,809 117,389 87,424 (2) 178,552 260,048 203,370 (2) 397,666 $i."tfl0 000 i o S7 "50,000- - ^7 "iOOO010 $1,000,000 <M,000,UKito*l,500,000. $i ,:>on.oootow.ooo,ooo. S2,(HX>.00'n O.S3,000,00i). S3,000,0001 o $4,000,000 «4,OM.(KJOto8.1,000,000 S1) ooo.ono and ovoi . 1 total 1 000 478 33S 31 237 420,052 451, 289 Its (Mi7 *7V)7<> so 3 2 1 . 27) 4S4 XH9 22 ,647 416 6,127, 886 2,966,878 9,094, 764 1 'iWV Personal i i \emr)tion and div londs exceed net income. - grouped io com<»al nH inrome and I'lentil oi taxpayers. 112 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CLASSES—Continued. BY INCOME WEST VIRGINIA. E x e m p t i o n from normal t a x . Number j of j Income class. returns. | $1,000 to $2,000 i $1,000 t o $2,000 $2,000 t o $3,000 i $2,000 t o $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 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 $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 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 t o $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 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 Classes grouped 2. . Grand total Net income. Personal i i ex.! Dividends.' emption. | $11,423,921 $15,617,902 37,675,991 24,570,197 38,980,333 44,724,955 59,725,079 41,292,798 1,577,398 1,332,458 41,780,223 25,642,501 113,631 26^543 21,084,615 10,577,768 8,736,970 3,462,647 6,940,171 2,140,624 5,152,710 1,448,170 3,836,808 925,913 3,612,695 799,935 551,906 2', 802, 551 473,524 2, 809,984 356,962 2,258,953 1,864,030 285,384 2,049,208 291,800 6,591,580 784,140 4, 905, 812 441,998 3,206,939 237,800 5,490,206 323,550 3,455,954 151,784 2,579,116 92,400 2, 268, 843 77,200 1,948,661 46,400 1,087,188 22,600 946,109 24,000 2,063,529 31,000 353,653 3,000 406,599 2,000 $532,930 221,749 465,564 417,331 520,057 763, 830 113,631 995,548 1,004,080 990,340 1,038,616 1,027,525 785,420 814, 849 800,626 695,567 656,564 678,599 2,279,529 1,848,179 1,536,727 2,249,858 1,296,484 1,750,436 969,079 1,119,049 791,382 533,035 1,815,541 347,721 260,192 96,326 287, 729,460 176,759, 859 29,320,038 7,273 24,225 16,855 24,253 477 12,207 27 4,739 1,598 1,068 688 453 380 267 245 181 13S 141 382 221 117 161 77 48 35 26 13 10 17 2 Normal tax. Total tax. Surtax. $523,536 i $523,536 721,579 I 721,579 605,278 605, 278 381,985 182,006 166,471 133,697 103,262 115^ 441 88; 036 96,297 75,907 65, 202 73,116 247,490 189', 627 110,324 219,489 148, 866 87,673 91,819 58,266 34,683 30,708 62,639 435 15, 218 381,985 188,307 185,631 160,936 132,439 151,404 122,764 137,493 114,554 101,477 118,273 438,406 391,796 283,895 607,281 487,569 396,964 426,603 396,855 246,633 240,567 651,344 129,500 174,199 $6,301 19,160 27,239 29,177 35,963 34,728 41,196 38,647 36,275 45,157 190,916 202,169 173,571 387,792 338,703 309,291 334,784 338,589 211,950 209,859 588,705 129,065 158,981 4,629,050 3,888,218 1 8,517,268 $796,869 1796,869 WISCONSIN. $1,000 to $2,000 1 $1,000 to $2,000 $2,000 to $3,000 1 $2,000 to $3,000 $3,000 to $4,000 1 $3,000 to $4,000 •4,000 to $5,000 1 •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 29,000 t o $10,000 •10,000 t o $11,000 •11,000 t o $12,000 |l2,000 t o $13,000 •13,000 t o $14,000 •14,000 t o $15,000 •15,000 t o $20,000 220,000 t o $25,000 225,000 t o $30,000 •30,000 to $40,000 $40,000 to $50,000 1 a 25,534 42,151 25,331 26,740 743 11,077 203 5,442 3,298 2,568 1,502 1,066 877 572 468 349 327 258 782 394 205 23(3 115 $40,503,317 $55,580,140 62,147,530 42,561,234 57,397,505 64,658, 860 66,020,952 48,575,229 2,427,274 2,215,640 37,945,645 23,447,688 915, 843 432,320 24,463,953 11,613,390 18,005, 574 6,898,668 16,600, 591 5,468, 526 11,240,389 3,139,950 9,039,100 2,205,417 8, 309, 428 1, 810,664 5,985,609 1,185, 836 5,384, 865 954, 479 4,360, 422 710,332 4,414, 462 642, 881 3, 740, 262 504,400 13, 453, 282 1,588,150 .8,800,663 778,062 5, 588, 578 410,341 8,157,418 468,400 5,132,795 227,600 $284,723 112,269 709, 816 452,023 444,141 687, 819 525, 877 919,679 1,733,349 1,676, 779 1,494,931 1,461, 896 1, 545,169 1,251,401 1,139, 320 1,117,194 1,247,222 1,056, 754 4,059,217 3,171,462 2,068,625 3,871,511 2,401,478 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. 6SL,"i9() 554,336 554,336 479,759 389,886 402; 121 324,431 285,660 282,800 209,968 199,226 159,945 166,337 145,612 521,254 350,208 223,782 295,894 189, 755 479,759 403,169 449,699 383,570 354,373 365,610 283,383 278,620 234,937 252,219 228,036 909,753 714,537 523,377 883,984 686,503 $13,283 47,578 59,139 68,713 82,810 73,415 79,394 74,992 85, 882 82,424 388,499 364,329 299, 595 588,090 496,748 i I ! j ' 113 STATISTICS OF INCOME. TABLE 11.—PERSONAL RETURNS—DISTRIBUTION CL A S SE S—Continued. W I S C O N S I N - Continued. Income class. $50,000 t o $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 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 OOOO ' OO and over Classes grouped 2 Grand total Number of returns. BY INCOME E x e m p t i o n from normal t a x . Net income. Personal exemption. Normal tax. Total tax. Surtax. Dividends. $4,278,306 2,993,911 1,717,844 2,136,633 1,341,765 2,798,865 493,174 $144,600 78,298 39,000 40,800 26,400 40,600 5,600 %2,528,091 2,022,684 941,935 1,397,217 957,753 1,631,990 160,184 $137,510 81,018 58,011 67,053 38,184 94,035 25,680 $525,074 443,777 295,334 425.317 30i; 757 801,986 172,708 $662,584 524,795 353,345 492,370 339,941 896,021 198,38S 640,855 4, 200 636, 423 406 300,757 301,163 150, 452 436, 436, 810 276, 457, 705 13, 70S, 932 7,160,930 78 46 23 25 14 23 3 2 , 6,071,601 13,232,531 WYOMING}. $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 * $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 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 $1(K) 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 to $750,000 $750,000 to $1,000,000.. $1,000,000toll 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. $5,000,000and o v e r . . . . Classes grouped 2 Grand total 2*Nontaxable. 2, 079 6, 33? 3 237 < 394 115 2 470 61 972 303 167 108 88 46 44 36 18 21 17 38 18 12 9 3 3 1 2 $3, 315,618 10 254,718 7 537,271 ?0, 355,190 376,950 8 j 284,694 284,986 4 j 262,405 1, 648,399 1, 072,930 807,609 743,123 437,426 462,722 414,080 225,557 282,849 247,350 665,361 389,349 322,920 313,097 139,023 164,981 (2) $4 383,405 433,689 s 342 513 1? 941,630 323,674 5 075,097 137,293 ?, 029,988 643,433 350,400 232,200 170,600 100,000 92,200 74,600 36,000 39,400 26,200 77,600 40,400 23,400 18,400 5,800 7,600 (2) (2) (2) $145,661 13,638 86 142 29,754 106,183 85,746 200,555 91,973 111,401 133,892 106,679 87,377 103,943 91,697 57,437 48,664 112,764 81,555 122,758 132,960 180,848 145,205 31,380 40,420 (2) . . . . . . . . (2) ,9m $152 418 295,650 295 650 132,196 132,196 85,770 37,779 27,435 23,813 26,899 14,791 18,391 16,994 8,940 9,947 9,555 31,617 16,128 10,850 12,390 7,667 8,876 (2) $1,271 3,089 4,239 5,555 4,250 5,756 6,114 3,894 5,531 5,401 19,831 14,821 17,077 22,857 14,057 20,300 (2) 14,956 51,448 30,949 27,927 35,247 21,724 29,176 (2) (2) (2) (2) 85,770 39,050 30,524 28,052 32,454 19,041 24,147 23,108 12,834 15,47s 1 24 594 235,921 5,200 30,832 15,491 63 244,529 41 ,610,722 2,379,464 963,597 Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of taxpayers. m $152,418 43,680 197,723 59,171 1,161,320