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TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

Statistics of Income
COMPILED FROM THE RETURNS FOR 1917
U N D E R

T H ED I R E C T I O N

O F

T H E

COMMISSIONER OF INTERNAL REVENUE




WASHINGTON
GOVERNMENT PRINTING OFFICE
1919

COX T E N T S .
ANALYTICAL TEXT AND STATISTICAL TABLES.
Page.
OFFICIAL TRANSMITTAL.
PERSONAL INCOME-TAX RETURNS

5
5

Text t a b l e s Simple and cumulative distribution of personal returns, calendar year
1917, by income classes.
Number of personal returns tiled, calendar years 1917 and 1916, by
income classes
Net income reported by personal returns, calendar years 1917 and 1916,
by income classes
Income tax yield of personal returns, calendar years 1917 and 1916, by
income classes
Number of personal returns, calendar years 1917 and 1916, by States
and Territories
,
Net income reported by personal returns, calendar years 1917 and 1916,
by States and Territories
Number of personal returns and net income reported, income classes
$1,000 to $2,000, calendar year 1917, by States and Territories
Tax yield of personal returns, calendar years 1917 and 1916, by States
and Territories
Classification of personal returns, by sex and family relationship
Text table—Distribution of incomes from personal returns reporting
net incomes of $2,000 and over, calendar year 1917, by sex and family
relationship
Exemption from normal tax (personal returns)
Text table—Income exempted from normal tax, income subject to
normal tax, and corresponding percentages, personal returns reporting net incomes of $2,000 and over, calendar year 1917
Service, business, and property as sources of income (personal returns). . .
Text table—Personal incomes, calendar years 1917 and 1916, by sources.
Income from personal service, business, and property, by income classes
(personal returns)
Text t a b l e s Income from personal service and business compared with income
from property, by income classes, net incomes of $2,000 and
over, calendar year 1917
Distribution of personal income by sources and by income classes,
calendar year 1917, showing the amounts returned expressed
in percentages
Returns by principal sources of income (personal returns)
Text table—Incomes from principal sources, net incomes of $2,000 and
over, calendar year 1917
Income from business (personal returns)
Text table—Personal incomes from business, calendar year 1917, by
industries
PARTNERSHIP WAR EXCESS-PROFITS TAX
CORPORATE INCOME-TAX RETURNS

7
7
7
8
9
10
11
12
12
12
12
12
13
14

14
15
15
15
16
16
16
16

Gross income, net income, and taxes (corporate returns)
Text table—Comparing corporate income and taxes, calendar ye<rs
1917 and 1916
".....
Distribution of corporate income by industrial groups
Text table—Distribution of corporate income by industrial groups,
divided into those reporting net income and those reporting no net
income, calendar year 1917.
Sources of income and nature of deduct ions.
Text tablesDistribution of corporate income, by sources of income and nature
of deductions, calendar year 1917.
Sources of corporate incomes and nature of deductions, by industrial groups. shoAving amounts returned expressed in percentages,
calendar year 1917




5

3

17
17
18
L8
19
19
20

4

CONTEXTS.
Page

RETURNS OF UNDISTRIBUTED NET INCOME
INCOME RETURNS, BY STATES

Combined personal and corporate income
Text table—Returns, by States and Territories
FOREIGN INCOME REPORTED ON PERSONAL RETURNS
FOREIGN INVESTMENTS IN THE UNITED STATES
PROGRESS OF INCOME TAXATION
STATISTICAL TABLES:

20
21

21
21
22
22
22

Personal income tables—
Distribution of incomes by States
1. For the United States
24
Distribution of incomes by classes
2. For the United States
26
2a. By States and Territories
72-173
3. Simple and cumulative distribution for the United States
28
Sex and family relationship—Distribution by States4. For the United States.
\
30
Sex and family relationship—Distribution by income classes
5. For the United States
\
34
Distribution of income by sources and by States—
6. For the United States
'.
36
Distribution of income by sources and by income classes7. For the United States....
*
40
Distribution of income by principal sources and by States8. For the United States.
42
Distribution of income by principal sources and b> income classes—
9. For the United States
44
Number of personal returns by income classes and by States and
Territories, calendar years 1917 and 1916—
10. For the United States
45
Partnership returns—
11. Distribution of returns by States for the United States
52
Corporate income tables—Distribution of income by States—
12. For the United States
53
Distribution of income by industrial groups and by States for the
United States—*
13. Agriculture and related industries
55
14. Mining and quarrying
57
15. Manufacturing
59
16. Construction
61
17. Transportation and other public utilities
63
18. Trade
65
19. Personal sendee
67
20. Finance.
69
Income from foreign investments in the United States—
21. "Returns filed by nonresident aliens and by foreign corporations
71




(:HAW

5R0WINC

B INCOME Cl.AS* IS. THE
Y

NUMBER

O PERSONAL
F

RETURNS FILED

F R THt
O

ENDED DECEMBER

CALENDAR t£AR

3j, mi

TH0UJAND5
o

2.000

4

1

2.50 0

i

JIJIIIIIIIIIIIIIj^

300 j^m^^^^gm^^m^y^^^^^^^^^g^^mm^^^mm^
, 0 ^mLmiiJIm^m^
0
4, 00

2.500
3,000

warn
r
m-

5,000 im^um^^^i^^^^^^^^iyiiiiiu^^^^^"

4.000
5.000

6,000

6.000

7,000

1

7,000
a.ooo

9.000

9,000

11,000
12,000
13,000
14,000
1

15,000
20,000
Z5.000

•
>

10,000

CALEKMR.

»

70.000

70,000

..

MMM

80,000

1 1

. 64,010

9.000

10,000

1

,640,756
460,4 6 6
356,221
.374,956
185,805

7,000

11,000

12,000

«r

3 1 , 1 9 1 7 , WTMIVTED BY INCOME CLASIC5.

3,000
4,000
5.00 0

8,000

•

13.000

14,000
15.000
20,000
25,000
30.00O
40,000
50,000
40,000
70,000
80,000
90,000
100,000
I50.0OO
200.000
250.000
300,000
400,000
500,000
750,000

15,00 0
20.000
25,000
30,00 0
40,00 0
50,000
60,000
70,000
80,000
90,000
100,000
150,000
200,000
250,000
300,000
400,000
JOO.OOO
750,000
1,000,000
1,500,000
2,000.000
3,000,000

12.326
, . . . 29.696
I6.AO6
10,57 1
12,733
7,087
4,54 1

|
i

1
[
[

2,? 2 2.
I.IAS
3.30|
_ 703
_ 342
360
_ 179
22.5
40
57
JJ
24
c

80,000

"

90.000

9«tG0

»

100.000

100,000

*

150.000

150.000

»

200.000

1,500,000
2,000,000
3 O O 000
O
4,000,000

200.000

«

250.000

TOTAL HVMI R OF KftSONAL RETVRii'.f

250,000

»

500,000

JOIKT RETVRNJ OF MUMUM A M WIVES WITIi Oft WITHOUT
K F E W t r f CHILKEN, AtSO HU59AW5 WHOSE WirB,TM0U6H

300,000
.

1

FILED FOR THE

NUMBER OF RETURN*

£

" 30,000- W P ji
° H
»

60,000

DECEMBER

2.00 0
» « « t%

4,000

25>oo

50.000

40.000

YEAR EK»EI

' II
_

• 1 11? ^

1

II 1 1 1 1 1 II 1

•HK

INCOME CLASS
TO
*
n

" i3.ooo p r

» 40,000 • •
» 50.000 p |
» 60.000 r

30,000

BB

1,000
2 000
2.500
3,000
4,000

" n-000 HW1 1
- 12,000 H F
14,000 III
,.' 15,000 H 1 1
.. 20000 H H H I

• II

TAB1E 5H0WINC TOTAL NUMBER OF PERSONAL RETURNS

t

8.000 i l H H ^ H

10.000

i

S i - i *5 &

1
2,000

FijTao

o
O
1,000 T 4

-

400.000

«

I.OOO.OOO

!

»

. * OOO AOO

5,000,000

A

FILEP

J,472,690

500,000

~

750.000

750.000

» 1,000.000

)W6LE MEN

1,000,000

» 1500.000

ilHtLt WOMtM, ALLOfMEt

1,500,000

- 2,000.000

2,000,000

"

3,000.000

20,530

WIVES MAKIN ( JEFALATE RETURNS FROM HOSIAHM

400,000 »
500.000

smelt WOMI M,HIAt! OF

tkuatti

AIL MHft.

199,263

_..

._

HK0KI CLASS * 1.000 TO * 2 . 0 0 0 H T O1STRI»UTCD
O
•Y SEX AH» FAMILT RElATIOMHir
6KAMI TOTAL

63,580

J,640,7.56
f 4*72 8 9 0

3,0 O t 000 ~ 4 , 0 0 0 . 0 0 0
O
4.000,000 - 5 . 0 0 0 , 0 0 0

•v

5,000.000 AND OVER..




?
THOUSANDS
(T» faee page 5.)

*

-

;

-

«

5

5

-

^

•

sS

/is i 1 1 1 1 s*

STATISTICS OF INCOME, CALENDAR YEAR 1917.
TKEASUKY I.)EPAKTME:ST.
O F F I C E OF COMMISSIONER OF INTERNAL REVENUE,

Washington, />. tf., October' 2, 1919.
Hon.

CARTER GLASS,

Secretary of the Treasury,
SIR: I have the honor to transmit the following report relating to
the statistics of income compiled from the returns of net income
(personal, corporate, and partnership) for the calendar year ended
December 31, 1917.
PERSONAL INCOME-TAX RETURNS.
Intensive study was made only with respect to those reporting
income of $2,000 or more. This limitation has saved the Bureau the
labor and cost of a critical analysis of 1,640,758 returns, the data from
which would have been of no practical benefit for the purposes of the
statistics.
The total number of personal returns filed for the calendar year
ended December 31, 1917, was 3,472,890, reporting net income
amounting to $13,652,383,207. These exceeded those for 1916 by
3,035,854 returns and $7,353,805,587 in net income reported.
Returns reporting net income of $2,000 and over numbered
1,832,132, with total net income of $11,191,246,207. The income-tax
(normal tax, surtax, and war-excess profits tax) of these returns
amounted to $675,249,450. The average tax per individual was
$368.56 and the average tax rate 6.03 per cent of the aggregate net
income.
The following table visualizes the distribution of the personal
returns b y income classes, showing the number of returns filed, the
amount oi net income, and the tax yield: also cumulative totals and
relative percentages:
Simple and cumulative distribution of personal returns, calendar year 1917, by income
classes (extract from Table 3).
Returns.

Income: classes.

Simple
distribution.
Number

in each
class.
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10.000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $150,000
$150,000 t o $300,000
$300,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 a n d over

Total.




Cumulative
distribution.

Over
Per cent j
t h e class
1 of t o t a l , i below.

1 1,040,758 j
1
838,707
1
560,763 j
270,666
112,502 '
j
30,391 !
S
12,439 j
!
3,302 I
!
2.347 !
!
'559 j
i
315 !
141 i

47.25 i 3,472,890
24.16 ! 1,832,132
16.15 j
993,425
7.79 j
432,662
3.22 ! 161,996
.87 1
49,494
19,103
-35 i
6,664
.10
.07 ;
3,362
.02 ;
1,015
.013 i
156
.007 !
141

3,472.890 j 100.00

Cumulative

percentages.

Under i Over j Under
the class j the class | the class
above.
above.
below.
640,
479!
040;
310,
423;

453,
466:
469;
471,
472,
472;
472.

100.00
52.75
28.59
12.44
4.65
1.43
.56
.21
.11
.04
.02
.007

47.25
71.41
87.56
95.35
98.57
99.44
99.79
99.89
99.96
99.98
99.993
100.00

STATISTICS OF INCOME.
Simple and cumulative distribution of personal returns, calendar year 1917, by income
classes (extract from Table 3)—Continued.
Net income.
Simple
distribution.

Income classes.

Per
cent
of total.

Amount 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...
8100,000 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

18.04
15.12
15.50
13.39
12.36
7.63
6.20
2.93
3.48
1.54
1.57
2.24

$2,4*>1 137,000
2, 064 977,328
2; 115;804,G01
1,827,508,088
1,087,105,619
1,042,320' 083
816, 894,335
400, 492,040
474 651,900
209 904,969
214; 031,270
300, 835,914

Cumulative
percentages.

Cumulative distribution.

Over the class
below.

Under the class
above.

Over
the
class
below.

$13,652, 383,207
11,191' 240,207
9,126, 268,879
7,010, 404.278
5,182, 846', 190
3,495. 730,571
2,453, 410,488
1,606, 516,153
1,200, 024,113
731, 372,153
521, 407.184
300, 835)914

$2,461, 137,000
4,520, 114,328
6,641,978,929
8,469 487,017
10,156 652,636
11,198;972,719
12,045, 867,054
12,446, 359,094
12,92i; 011,054
13,130, 916,023
13,345, 547,293
13,052,383,207

100.00
81.96
66.84
51.34
37.95
25.59
17.96
11.76
8.83
5.35
3.81
2.24

Under
the
class
above.
18.04
33.16
48.66
62.05
74.41
82.04
88.24
91.17
94.65
96.19
97.76
100.00

i 13,652,383.207 \ 100.00 !
Tax (income tax, surtax, and war excess-profits tax).

Simple
distribution.

Income classes.

Amount in
each class
$1,000 to $2,000
§2,000 to $3.000
$3,000 to $5,000
$5,000 to 810,000
$10,000 to $25,000
S25.000 to $50,000
$50,000 to $100,000
$100,000 to SI50,000
$150,000 to $300,000
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 and over,..,

;

(i)
1 $9,097,378
IS, 2S3,457
: 44,066,389
s 80,695,149
! 76,593,344
: 85,027,556
! 55, 766,236
1 86, 718,157
\ 50,227,598
1 59.349,187
i 109,424,999

!

1

Per cent
of total.

675,249,450

1.34
2.71
6. 53
12.25
11.34
12.58
8.26
12.85
7.14
8.79
16.21

Cumulative
percentages.

Cumulative distribution.
Over tire
class below.

0)

8675,249,450
666,152,072
647,868,615
603,802,226
523,107,077
446,513,733
301,486,177
305,719,941
219,001,784
168,774,186
109,424,999

Under the
class above.

Over j Under
the class i the class
below. ! above.

C1)
$9.097,378
27) 380.835
71,447;224
152,142,373
228,735,717
313,763,273
369,529,509
456,247,666
506,475,264
565,824,451
675,249,450

100.00
98.66
95.95
89.42
77.17
65.83
53.25
44.99
32.14
25.00
16.21

1.34
4.05
10.58
22.83
34.17
46. 75
55.01
67.86
75.00
83.79
100.00

100.00

No tabulation was made of the tax returned by incomes under $2,000

COMPARATIVE

TABLES, PERSONAL RETURNS, CALENDAR
AND 1916.

YEARS 1917

The following comparative tables show, by income classes and by
States, the number of returns filed, the total net income reported,
and the tax yield. Among the outstanding features of these tables
are the increases for 1917 in the number of returns and total net income reported in the smaller income classes, and the falling off in the
larger income classes.




STATISTICS OF INCOME.

7

.Sti.rn.ber of personal returns filed, calendar years 1917 and 1916, by income classes.
_

^

.. _ „
._ _

Invomo

. .

.

1016

1917

. . . . . .

Increase (-i ) or

I 6 1 07 >v
"if>0

119
r>o 353
^0 ^M)
2\, 7 ' '
10 J52

76 3

157,

270 (>M>
112 >O2

510 IK)O
o S2"),000
(i *">o Wo"

I,

•!91

12 H*»

<> s i ( K ) 0 0 0

> J7

j ()()(,
2 1a

>")9
>1 "i
1 li

i76
2(>t>

•{02

> *r»o,ow>

>

7H

, 572VIO

.,

Net

1 6-10.758
Sd8' 707
103,614
120,113
31,622
ft'. 657
1'. 987
402
90
155
61
05

v,'s 707

•"S^OO'l

'."lutjiji

o i u n i i n »i > o u t a i i i i k i i '

reported by pa\sonal rtturnv

i r> I

(ahndtu

i t

u l u m s

yans

1 w

f'oiu

r 3 03"). 851

0 ,6

hu>b uiiK

l ju

IU'

UJli and Htlhs by weonu

inromos

ch

t a > ( I ) or
(

Iri(

T.2, 161,137,000
2 064 977,32s
2 115,861,601
l,827,50s,08S
1 687.165,6l<>
1.012, 520.085
M6.891, 33")
M ) 102.010
M
\"i 1 6')1 960
209,901,% l J
214,6 51,270
506,8 5") 911

o,m
oIO.KK)
SIOOOfHo'25,000
^2i,(K)0*n?;50;000
>"tO,OOJ)'oSlOOOOO
SIOO(0«JO t c M50,000
Sl'AOO^^OOOOO
o ^100,000
oM,(X.OOOO
1 000,000
\

13 6.;2

!>( f o?mnv fl on I

3,207

%21 669 015
1,037,217,977
1,235.015,7 v ,
822 061 6..s
722 7M5 171
271.9^8,017
256 771,325
101.203,014
') 2 8 577.620

of *hc mn>>i>oi of H 1 tun^ file <i -uul ' he

Income tax. yield of personal returns,

$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...




7. 573 805,587

o m>i nicoitu

calendar years 1917 and 1916, by income classes.

1916

Income classes.
12,000 to$3,000....
$3,000 to $5,000....
-15,000 10 810,000...
$10,000 to $25,000..
$25,000 to $50,000..

*2, ll>l,H7,000
2, Oh 1,977,328
' 1, l«»l 195,586
4
7<'0,2'i0.111
J
4. ,2 149,833
2'9 h58,425
121 098,861
1 * 156,722
51 207,446
62.03 3,048
12,110,055
1 ".7.427,730

$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
| 675,249,450

|
!
!
!
1
!
i
i

Increase.'

$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

097,37S
17, 507,653
37, 765,206
69,058,135
64, 990,663
68, 728,969
43,342,755
62, 710,890
32 276,188
38,447,276
57, 937,643

173,386,694

501,862,756

8

STATISTICS OF INCOME.
Number of personal nturns,

calendar years 1917 and 1910, by States and Territories.

States and Territories.

1917

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 D a k o t a . . .
Ohio.
Oklahoma
Oregon
Pennsylvania...
Rhode Island...
South Carolina.
South Dakota..
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia..
Wisconsin
Wyoming

21,844
4,570
12,264
17,839
182,232
JO, 627
(54,472
8,032
29,737
15,336
38,252
3,131
16,414
319,497
85,021

1916

| Increase.

2,097
243 I
994
2,255
21,208
4.435
9,713
1,346
6,808
1,779
3,444
1,144
756

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
13,472,890




2 437,036

3,035,854

114,970
63,065
34,692
32,317
17,112
60,954
156,111
111,562
80,009
15,382
91.608
28,646
82,472
6,623
10,809
134,960
11,616
489,089
22,977
20,941
190,273
48,758
25,071

Total
Net incomes $1,000 and over.

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

19,747
4,327
li;270
15,584
161,024
36,192
54,759
6,686
22,929
13,557
34,808
1,987
15,658
281,972
78,017
106,473
58,775
30,805
27,800
14,289
51,280
123,820
100,114
72,453
13.942
78,652
26,845
78,18f
6,259
9,074
115,259
10,803
395,934
20,770
19,765
168,499
46,219
22,271
287,882
20,182
21,117
38,683
27,037
84,902
13,377
6,158
33,761
50,962
25,706
62,293
6,990

2

Net incomes $3,000 and over.

STATISTICS OF INCOME.

9

N<t invoiiu- reported by personal ret term, calendar y<ars 1917 and 1916, by States and
Territories.
I ne resist1..

ts and Territories
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
KansavS
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.
Net income ($1,000 to 12,000;
. Grand total

'

|

.$60,209,562 ;
6> 508,506 |
31,954,008 1
58,498,287 I
501,451,546
108,657,875
199,926,724
50,597,170 j
82,375,392 j
45,319,9% [
116,171,112 I
21,524,255 i
33,835,514 |
863,784,600 !
202,595,926 [
%% 068,861 !
161,275,002 f
102,899,24-1 I
115,896;180 (
55,115,710 I
208,011,789 |
(501,311,502 !
302,002,410
22.3,995,60:5
52,550,713
.300, 300,187
59,292,992
202,728,895
10,963,316
35,742,296
421,757,424
20,892,721
2,439,736,148
09,649,131
49,053,723
598,090,922
139,660,858
66,587,023
1,110,800,293
93,663,069
55,375,849
85,434, ,860
91,993,540
296,541,837 |
33.877,446 |
24^815,804
103,861,359 |
126,775,115 [
S6,279,550 j
175,150,253 |
24,684,103

$18,469,010
1,878,419
11,777,241
17,683,678
228,324,945 J
53,854,130 i
133,858,341 I
57,798,410 !
07,334,621 1
17,401,202 !
32,992,965 !
20,362,022 j
7,927,064 j
484,290,833
74,637,683 {
65,604,874 I
39,038,465 j
38,506,976 i
51,274,633 |
30,435,945 j
121,009,054 !
474,292,762 I
162,533,104 !
93,201,384 j
14,831,796 I
147,069,303
19,467,019
36,559,607
2,799,775 j
19,557,542 |
254,068,880
7,486,732
1,922,864,651
24,825,826
9,219,055
318,822,511
66,811,462
24,968,572
043,243,991
ivi, 257,163
9,882,947
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

$41,740,552
4,630,087
20,176,767
40,814,609
273,126,601
54,803,745
66,068,383
17,201,234
15,040,771
27,918,794
83,178,147
1,162,233
25,908,450
379,493,767
127,958,243
189,463,987
121,636,537
6-4,392,268
64,621,547
24,679,765
87,002,735
127,018,740
139,469,306
130,794,21lJ
37,718,917
159,230,884
39,825,973
166,169,288
8,163,541
16,184,754
107,688,544
13,405,989
516^871,497
44,823,805
39,834,60S
279,268,411
72,849,396
41,618,451
407,556,302
28,405,900
45,492,902
77,960,60s
52,125,865
183,263,801)
19,596,240
10,186,849
61,644,895
77,077,86*
56,108,741
87,535,658
18,160,310

i 211,191,246,207
] * 2,461,137,000
I 13,652, -3S3,207

Decrease.
Net incomes $2,000 and over.
Net incomes $3,000 and over.
See following table for distribution of returns and net income of income class SI,000 to $2,000, by S
d Territories.




10

STATISTICS OV INCOME.

Numb i<tr of personal returns and net incomes reported, income classes $1,000 to $2,000,
calendar year 1917, by States and Territories.
States and Territories.
A labania
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Oeorgia
Hawaii
Idaho
Illinois
Tndiaua
fowa
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

Numb r of
returns.
8,866
2,694
5,121
6,532
87,438
19,464
32,840
3,908
14,655
(5,039
14,403
243
8,420
170,784
39, U3
54,810
27,256
14,618 |
12,302 I
7,890 j
30,281 '
77,467 f

57,215 |
34,343
6,142 I

37,151 i
14,610 1
32,840
3,640
4,734
66,190
7,168
222,866
9,714
8,120
94,877
20,727
12,106
166,668
12311
12,311
10,361
16,240
13,314
35,837
7,445
3,150
17,881
28,635
13,188
35,360
2,781
1,640,758

1

Determined on basis of number of returns filed and average net income.




Net income.
$13,299,000
4,041,000
7,681,500
9,798,000
131,157,000
29,196,000
49,260,000
5,862,000
21,982,500
9,058,500
21,604,500
364,500
12,630,000
256,176,000
58,669,500
82,215,000
40,884,000
21,927,000
18,453,000
11,835,000
45,421,500
116,200,500
85,822,500
51,514,500
9,213,000
55,726,500
21,915,000
49,260,000
5,460,000
7,101,000
99,285,000
10,752,000
334,299,000
14,571,000
12,180,000
142,315,500
31,090,500
18,159,000
250,002,000
18466500
18,466,500
15,541,500
24,360,000
19,971,000
53,755,500
11,167,500
4,725,0©0
26,821,500
42,952,500
19,782,000
53,040,000
4,171,500
12,461,137,000

STATISTICS OF INCOME.

11

Tar yield of personal returns, calendar years 1917 and 1916, by States and Territories,
1917

States and Territories.
Alabama
A
Alaska. l
Arizona..
Arkansas

a

s

k

a

1

0

6

t {cnt
DMri*'t of Columbia..
F3 >rida
ffav-'iiii.
Idoli I Hinoi*
In.liana
I own
K tin-as
Kentucky

L'Hii>«it:nn
MaiiuM aryiand
Ma*s:ichusetf •
*
MicMpan

\

$1,936,
,
068,
1,783,
10 489,
4,992,
10,270,
9,311,
4,301,
1,525,
3,107,
l 172.
756',
47,412,
5,591,
4,903,
3,158,
2,798,
4,815,
2,389,
I 12078
12) 078)
| 43,711,
'• 14,592,

Mi-^o'iri.

2, l«»j, Mm
10.512. \W

Xfuv H a
Xow TfT

i. ??) :?lh
L>"i, I) > I, 701

f . <>»>(>, 1 2 2
L»0.->, 9 0 8

\<n\ York

Norih
«>h\o

iYnn^ h -dhl,
\lhn ip Island
>o:ith f arolina.
Soulh I>ako'a
Tennessee

vennoii (..!.!.!."!!!.!.!.!.!.!.!.!.!. 1.!!!.!. 1....".!.!.!.!

N'irciiiia
Washington
West Virginia
Wisconsin
Wyoming
Total

X, 1 ,\% 7S1
77, M) t. S35
jO71

1,713,335
I,oio, 552
2,662,3ss

1' \W, w>^

-», 752,251
4,091,267
3,172,721
1,360, W2
MO, 061 ,
* 675,249,450

1 Net incomes $2,000 and over.




1916

Increase.

$1,760,222
89,076
777,045
1,625,997
15,894,152
3,936,497
7,445,775
5,616,167
3,232,892
1,202,495
2,729,692
805,623
615,792
36,465,250
1,165,961 1
4,425,602
518,845 i
4,384,352
555,943 |
4,602,717
384,497 i
2,413,981
778,693 •
4,036,342
371,367 i
2,018,374
2,405,523 ;
9,673,419
10,892,685 !
32,819,298
3,340,682 |
11,252,277
6.462,89-'
1.553,282
1)900,752
'195,054
8,139,110
2,373.327
1,099,495
304^418 ,
4,612,344
347,778 (
187,403
is;505 i
1,212,143
258,173 I
5,545,231
19,509,530
558,931
83, 935
171,608,901
77,970,521
2,090,534
560,970
66,344
790,130
7,722^ 306
23,267,348
4.347,797
1,129,499
'337,051
2,841,730
60,192,096
17,612,739
6,768,970
1,915,104
1,636,137
77,198
961,989
48,563
2,249,310
413^ 078
10,448,970
2,643.697
1,123,25s
167)688
1,063,064
365,004
593,304
3,158,947
776,470
3)317,797
416,386
2,756,33S
1,253,257
4,112,935
67,510
743,154
$175,989
17,022
191,519
157,513
3,595,636 !
1,055,758
2,824,840 !
3,695,605 i
1,068,644 |
322,636 1
378,062 t
366,802 (
140,496
10,947,250 i

173,386,694

- Net incomes $3,000 and over.

501,862,756

12

STATISTICS OF INCOME.

CLASSIFICATION OF PERSONAL RETURNS, BY SEX AND FAMILY
TIONSHIP.

RELA-

In studying the nature of the returns in connection with the specific
personal exemptions provided by the income-tax law, a distribution
of the returns was made according to the status of family relationship, a r6sum6 of which is given in the table below:
Distribution of income from personal returns reporting net incomes of $2,000 and over,
calendar year 1917, by sex and family relationship.—(Summary from Tables 4 and 5.)
Returns.
Distribution.

Per cent
of total.

Number.
Joint returns of husbands and wives, with or with- i
out dependent children, and of husbands whose !
wives, though living with them, Died separate i
returns
\
Wives making separate returns from husbands
I
Single men, heads of families
\
Single women, heads of families
|
Single men, all other
!
Single women, all other
!
Total.

150,723
20,530
72,668
25,368
109.263
63,580

Net income,.

i
;
|
!
|

882,132 |

Per cent
of total.

79.18 *8,390,968, 851
307,045,768
1.13
412,096,152
3.98
174,811,281
1.39
10.85 1 349,784,238
>
556,539,917
3.47

74. 98
2.74
3. m

u,191,246,207

100.00

100.00

1.57
12.06
4.97

EXEMPTIONS FROM NORMAL TAX (PERSONAL RETURNS).

The amount of net income relieved from normal tax through the
deductions on account of personal exemptions, dividends, contributions, and war excess-profits tax is shown in the following table:
Income exempted from normal tax, income subject to normal tax, arid corresponding
percentages, personal returns reporting net incomes of $2,000 and over, calendar year
1917.
Per cent
of total
net income.

Distribution.

Exemptions:
Personal exemption
Dividends
Contributions
War excess profits tax.

$3,773,079,800
2,848,842,499
245,080,088
101,249,781

Total exemptions
Net income subject to normal tax.
Total net income returned (class $2,000 and over)

SERVICE, BUSINESS,

33.72
25.46
2.19
.90

6,968,252,168
4,222,994,039

62.27
37.73

11,191,246,207

100.00

AND PROPERTY AS SOURCES OF INCOME
SONAL R E T U R N S ) .

(PER-

The income-producing factors in the United States in so far as
they are reflected by the personal returns of net income are exhibited in the following table, which shows both for 1917 and 1916 the
aggregate amounts reported under the two main divisions, "Income
from personal service' and "Income from property/ 7




STATISTICS OF INCOME.

13

Of especial interest is the proportion from each source and the
variations in the amounts reported by each source between 1917 and
1916.
Personal income, calendar years 1917 and lVlf>, by sources.

Per cent

Distribution.
Amount.

j total
I income.

I ncome from personal service:
!
Salaries, wages, commissions, 1,
i
bonuses, directors' fees, mo.. $H.ws, 437,902 j
Business, trade, commerce,
•
partnership, farming, and
profits from sales of real estate, stocks, bonds, and
;
other property
3.958,070,02$
Total

! 7,607,107,930 i

Income from property:
Rents and royalties
Interest on bonds, notes, etc.,
including fiduciaries and
foreign sources
Dividends

Per cent i
of
!
total |
income, j

I of

«4.343,399
936,715,456 i
2, 848,842,499 !

Incmw.

30.21

$1, 178.3-M, 372

17. 70 j §2,170,091,530

32.77

3,010,401,924

36.06

948,265,104

62.98

4,488,751,296

53.76

3,118,356,634

5.07

643,802,057

7.71

40,540,742

76 ! 1,080,879,405
23.' 59 2,136,468,625

12 94
25 59

U44, 163,949
712, 373,874

4, 469, 901,354 j

Total.
Total income
ss general deductions..
Total net income

37. 02 1 3,861, 150, 687

46.24

608, 750,667

12, 077, 009,284 |
885, 763,077 i
;211,191,246,207 \

100. 00 | 349, 901, 983
7. 33; 2 051, 324, 363

100 00
24 57

3,727,107,301
1,165,561,286

92.67 ! 3 6.298,577,620 !

75.43 j

4,892,668,587

1
2

Decrease.
Compiled from returns reporting net incomes of $2,000 and over,
s Compiled from returns reporting net incomes of $3,000 and over.

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




14

STATISTICS OF IK COME.

INCOME FROM

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

BY

A further distribution of income from personal service and business,
and income from property is shown by income classes in the succeeding table. This table also shows by percentages the proportion from
each source.
Income from personal service and business com pared with income from property, by incom
classes, net incomes of $2,000 and over, calendar year 1917.-—(Summary from Table 7).

Income classes.

$2,000 to $4,000
$4,000 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

Grand total..

income lrom
personal
service and
business.

Per cent
of total
income
in each
class.

251,585,664
698,322,857
373,534,184
792,379,172
550,799,694
253,927,860
141,503,047
91,091,074
143,414,682
76,627,988
50,444,550
26,759;005
66,243,497
50,548,088
10,372,251
14,663,591
14,890,726

87.57
78.01
70.39
56.63
46.97
42.04
37.55
35.70
34.20
32.49
30.68
26.62
29.73
21.66
11.95
24.51
7.98

7,607,107,930

62.98

$2,000 to $4,000
$4,000 t o $5,000

Grand total.




$461,601,111
196,797,887
577,832,525
606,946,607
621,849,074
350,030,430
235.368,182
164,073,878
275,870,023
159,237,481
113,973,667
73,756,466
156,527,575
182,794; 264
76,367,250
45,145,208
171,729,726
4,469,901,354

General
deductions.

Income classes.

$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..
$ 1,500,0001 o $2,000,000.
$2,000,000 and over

Income from
property.

:::i

$360,921,588
66)544,002
123,858,621
87,033,297
70,755,562
40,183,234
21,215,566
12.101,322
18,792,665
11,883,159
7,286.914
6,977; 124
12,866,103
18,711,082
6,325,952
3,521,855
16,485,031
885,763,077

Per cent
of total
income
in each
class.

Per cent
of total
income
in each
class.

Total income.

12.43
21.99
29.61
43.37
53.03
57.96
62.45
64.30
65.79
67.51
69.32
73.38
70.26
78.34
88.04
75.48
92.01

$3,713, 186,775
895, 120,744
1,951,366,709
1,399,325,779
1,172,648,768
603,958,290
376, 871,229
255, 164,952
419,284,705
235, 865,469
164,418,217
100 515,471
222, 771,072
233,342,352
86,739,501
59,808,799
186 620,452

37.02

12,077,009,284

Total not
income.

Per cent
of total
income
in each
class.

9.72 $3,352, 265,187
828: 576,742
7.43
1,827! 508,088
6.35
6.21 "1,312^ 292,482
l,10i; 893,206
6.03
563, 775,056
6.65
5.63 I 355; 655,663
242; 763,630
4.86 !
400, 492,040
4.48
5.04
223, 982,310
157, 131,303
4.43
93, 538,347
6.94
5. 78
209, 904,969
214, 631,270
8.02
80, 413,549
7.29
56,286,944
5.89
170,135,421
8.83

90.28
92.57
93.65
93.78
93.97
93.34
93.37
95.14
95.52
94.96
95.57
l
J3.06
94.22
91.98
92.71
94.11
91.16

11,191,246,207

92.67

7.33

15

STATISTICS OF INCOME.

An interpretation of Table 7, to show in percentages the distribution of personal incomes hj sources, is given in the succeeding table:
Distribution of personal income by sources and by income classes, calendar year iut7,
showing the amounts returned, expressed in percentages.
Profits
from
Interest
sales of Rents
and
Divireal
Total
and dends. invest- income
estate, royalment
stocks, ties.
income.
and
bonds.
_ .
.

Income classes.

1.98
2.97
2.71
2.96
2.93
2.83
3.15
3.02
3.14
3.58
2.82
3.2S
3.68
2.47
1.59
4.90
2.69

ft rand total.

7.55
7.05
6.48
5.59
4.42
3.71
3.30
3.18
2.68
2.72
2.70
2.50
2.51
2.05
1.57

2.63

$2,000 t o $4,000
$4,000 to $5,000
35,000 t o $10,000
$10,000 t o $20,000
$20,000 t o 340,000.
$40,000 t o $60,(300
$60,000 to $80,000
$80,000 t o $100,000
«100,000 t o $150,000
$150,000 t o $200,000
$200;000 t o $250,000.
$250,000 to $300,000
$300,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 t o $1,500,000
31,500,000 t o $2,000,000
$2,000,000 a n d over

2.28

3.54
7.76
14.32
27.30
37.28
43.48
47.42
48.89
50.77
51.42
53.35
56.48
53.79
62.11
71.00
62.94
75.35

1.35
7.19
8.81
10.49
11.29
10.77
11.72
12.23
12.35
13.36
13.23
14.39
13.96
14.17
15.48
11.82
14.36

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

5.67

23.59

7.76

100.00

.73

RETURNS BY PRINCIPAL SOURCES OF INCOME (PERSONAL RETURNS).

Data as to the composition of personal returns reporting net incomes of $2,000 and over, viewed as to the predominating sources
of income, are given below.
Income from

principal sources, net incomes of $2,000 and over, calendar year ID 17.--(Summary from Table 8.)

Principal sources of income.

Salaries and wages
Business
Property




Amount of inj Number of come from this
source on these
returns.
returns.

|

789,992
710,357
331,783

§2,956,270,777
3,340,050,344
2,876,203,565

Amount of income from this
source on all
returns.
•S3,648,437,902
3,958,670,028
4,469,901,354

16

STATISTICS OF INCOME.
INCOME FROM BUSINESS (PERSONAL RETURNS).

Statistics relative to business operations netting $2,000 and over
were compiled and are shown in summary form in the following
table. These data represent only such amounts reported by individuals as were derived from business operations and do not necessarily indicate the principal occupations of, or the total incomes
reported by, the persons making the returns.
Personal incomes from- business, calendar year 19.17, by industries.
Industries.
Agriculture and animal husbandry
Mining
Manufacturing and mechanical industries..
Construction, planning, and supervising,
excavating, equipping, and installing,
wrecking, raising, and moving, etc
Public utilities—Water and rail transportation and related services
Trade, wholesale and retail
Personal service, domestic service, amusements, and professional service
Finance—Banks and related business
Combinations—Individuals engaged in
business falling in two or more principal
divisions
Special cases—Individuals whose business
was not sufficiently defined to be classed
bv principal divisions

(Iross sales.

Business
expense.

251,838
1,882
22,850

$1,622,907,759
45,750,072
1,271,122,965

§816,743,802
31,851,806
1,126,880,453

12, 791

349,592,997

290,204,435

59,388,562

6,843
134,862

196,283.538
6,026,670;809

166,758,911
5, 262,829,124

29,524,627
763,841,685

111,207
3,065

1,198,130,773
114,246,119

716,052,860
94,607,003

482,077,913
19,639,116

33,738

1,132,193,168

943,457,328

188, 735,840

Number of
returns.

Net income.
$806,163,957
13,898,866
144,242,512

33,453

532,460,268

388,527,513

143,932,755

612,529

Total

12,489,359,068

9,837,913,235

2,651,445,833

PARTNERSHIP WAR EXCESS-PROFITS TAX.

The revenue act of 1917 provides that in addition to the taxes
under existing law and under this act, there shall be levied, assessed,
collected, and paid for each taxable year upon the income of every
corporation, partnership, or individual, a tax known as WSLT excessprofits tax. This is the first income tax specifically assessed on the
income of partnerships as such. Previously the income of partnerships was taxed only as reported in the returns of net income of
the individual partners.
There were 31,701 partnership war excess-profits tax returns filed,
showing total tax of $103,887,984. (Table 11.)
CORPORATE INCOME-TAX RETURNS.
Corporate income-tax returns for the calendar year 1917, numbered 351,426. Of these 232,079 reported net income aggregating
$10,730,360,211, producing income tax amounting to $503,698,029,
war excess-profits tax of $1,638,747,740, total, $2,142,445,769. For
the calendar year 1916, the returns numbered 341,253,of which 206,984 reported net income amounting to $8,765,908,984, yielding a
tax of $171,805,150. The inciease over 1916, was 10,173 in total
number of returns, 25,095 in the number of returns reporting net
income, $1,964,451,227 in net income and $1,970,640,619 in taxes.




STATISTICS OF INCOME.

17

CROSS INCOME^ NET INCOME, AND TAXES (CORPORATE RETURNS).

The great inflation in prices experienced in 1917, and its corresponding effect on business turnover, is forcibly brought to the
attention in the accompanying table, in which the corporate income
returned for 1917 and 1916 is compared.
Comparing corporate income and taxes, calendar years 1911 and 1916.
1

l
i
i . |
; General deductions. I
; Per :
j
; Number! cent of j
j— —
-~r
-J!
; rations. ! mini- ) | (truss income.
ofcorpo-j total
' Ratio '
Amount.
j to gross!
1
bcr.
income.!

Corporations report- •
•
ing net income:
total for 1917.... 232,079 i
Total for 1916.... 206,984

66 •179,540,001,891 i.$6S,809,644.6SO
i

'

•

i

Ill

1

i

_j

2 r/- 700 2)^ '

22

I S O '•

112
1 $629,607,562
1 2 3 ' i 656,904,411

2 J2> M)J 117 '

.

100 '*S4.093,2i'). 203 '$74,592, ISb,531
100 35,327,631,01) 27,218,026 412

Increase
for j
1917
j 10,173 j
Ratio to grand total i
for 1916 (percent)...

'

1 1,964,451,227 I

?"> 153 231,312 ' M.782 SU.K71
2 796 5H.010 ' J. t~>3 13S, H7

Increase
for !
1917
214,922
Ratio to total for 1916;
(percent)
j . . . . . ..

Ratio
to gross
income.

• Virct. j
Per ct.
87 ($10,730,360,211
13
73 ! 8,765,908,984
27

47,00S,w07.022 ; 4 5 . 0 \ \ , 156,695 ;

Corporations report- I
j
insr no net income: (
Total for 1917.... 119,."17
Total for 1916....| 134;269

(irand total for 1917. .i 351,426
(hand total for 1916..; 341,253

'

Amount.

;

61 32,531,096,969 i 23,765,187:985 '

Increase
for
1917
25,095 ;
Ratiotototal for 1916 |
(percent)
j

Net income.

2 27,296,849

^10,730,360,211 I
8,765,908,884 i

49,365,608,18s i 47,373,860,112 i
!
|
140 i
174 !,-

13
25

1,964,451.227 1
' i
22!

Total tax.
Income tax.

War excess
profits tax.
Amount.

Corporations
Total for
~ **
Total for

reporting net income:
1917
—
1916

..! $503,698,029 $1,638,747,740 $2,142,445,769
171,805,150
171,805,150

j 503,698,029
171,805,150

Increase for 1917
Ratio to grand total for 1916 (per cent)

j 331,892,879
I
193

i Deficit.

140190—19-




I Per ct. Per ct.
3
20
.53
2

1,970,640,619
1,147

331,892,879
193

Increase for 1917
Ratio to total for 1916 (per cent)
Grand total for 1917
Grand total for 1916

Ratio Ratio
to
to
gross
net
income.

1,638,747,740

2,142,445,769!
171,805,150 i
1,970,640,619 I
1,147 !

decrease.

3
.49

20
2

18

STATISTICS OF INCOME.
DISTRIBUTION OF CORPORATE INCOME BY INDUSTRIAL GROUPS.

The following table shows the returns of corporations distributed
by industrial groups and divided into those reporting net income and
those reporting no net income.
Distribution

of corporate, income by industrial groups, divided into those reporting /,< /
income and those reporting no net income, calendar year 1917.
Corporations showing net income.

Industrial groups.

Total
Per cent
number
of total
of cornumber
porations Number. oi" corporations Gross income.
reporting.
' reporting
in each
group.

Agriculture and related
industries
Mining and quarrying ..
Manufacturing
Construction
Transportation and
other public utilities.
Trade
Personal service
Finance
Inactive concerns and
concerns whoso, business was not defined..
Total

Total
deductions.

Net income.

9,660
12,949
79,642
10,743

5,633
6,371
58,788
7,073

S673,441,024
$575,576,398
58.31
49.20 3,686,300,228 2,737,883,616
73. 81 40,437,716,898 34,701,711,263
65. 84 1,252,798,052 1,127,981,867

$97,864,626
948,416,612
5,736,005,635
124,816,185

26, 442
91,057
18,594
68,362

18,673 i
72,947 j
12,160 !
49,165 j

70. 62
80.11
65.40
71.92

1,303,824,004
1,481,060,780
69,780.648
962,860,193

33,977
| 351,426

1,269 I
232,079 >

8,111,268,817
19,804,255,613
957,612,542
4,597,751,999

6,807,444,813
18,323,194,833
887,831,894
3,634,891,806

18,859,718

13,128,190

5,731,528

66.04 | 79,540,004,891 68,809,644,680

10,730,360,211

3. 73 i

Corporation showing net income.
i

Industrial groups.

! Income tax.
Agriculture and related industries
Mining and quarrying
Manufacturing
Construction
Transportation and other public utilities
Trade
Personal service
Finance
Inactive concorns and concerns whose business was not defined

Per cent
of total
tax.

Total tax.

516,382,345
$20,876,565
$4,494,220
168,573,561
212,365,019
13,791,458
263,058,008 , 1,003,902,472 1,326,960,480
24,390,255
5,334,9(i5
29,725,220
00,450,199 |
127,048,016
tHi, 597,817 !
250,152,243 j
(>S, 695,143 [
324,847,386
<»',962,977 |
10,470,071
3,507,094 '
41,766.797 j
89,680,061
17,913,264
306,060

503,698,029

Total..

War excess
profits tax-

166,891 |
1,038,747,740

0.97
9.91
61.93
1.39
5.93
15.16
.49
4.19

472,951

.03

2,142,445,769

100.00

Corporations showing no net income.

Ludustrial groups.

Agriculture and related industries...
Muling end quarrying
Manufacturing
Construction
Transportation and other public
utilities
Trade
Personal service
Finance
Inactive concerns and concerns
whose business was not defined...
Total




Per cent
of total
number
of cor! Number. porations Gross income.
reporting
! in each
j group.

Total deductions.

Deficit.

$103, 304,963
228,239, 189
1,762 918,585
271,649, 409

S123, 692,884
292, 141,759
1,940, 191,468
296, 693,764

$20,387,921
63,902,570
177,272,883
25,044,355

is!110
434
19. 197

413,828, 414
29.38
19.89
1,461,238, 475
34.60
277,071,645
603,332,354
28.08 j

473,973,325
1,561,214,919
307,285,568
719,929, 471

60,144,911
99,976,444
30,213,923
116,597,117

32,708

96.27

31, 651,278

67, 718,716

36,067,438

33.96

5,153,231,312

5,782,841, 8 7 4

629,607,562

4,027
6,578
20, 854
3,670
769

119.347

41.69
50.80
26.19
34.16

1

19

STATISTICS OF INCOME.

SOURCES OF INCOME AND XATUKK OF DEDUCTIONS.

The factors entering into the composition of corporate income and
deductions are given in the succeeding table, which shows by industrial groups the amounts received ill aggregate by all corporations,
both those reporting net income and those reporting no net income,
from the principal sources of income and the amounts deducted according to the nature of the deduction.
Distribution

of corpotntr

income

ft/ suwrc<

nj

iti

and

wihu'v

of deduct

ion ft ^

calendar

if car 19 r
Sources of income

COM of goods,
jOther income, j includes cost
i rents, royal- | of manufacture
; ties, divi- ; or production
I dends, etc. | and cost of
\ raw materials.

Gross sales
and other
income from
operations.

Industrial groups.

Agriculture and related
industries
Mining and quarrying
Manufacturing
Construction
Transportation and other
public utilities.
Trade
Personal service
Finance
Inactive concerns and concerns whose business
was not defined
Total

Nature of deductions.

Salaries of
officers.

$33,547,079
$85,887,779
$352,539,546
230,545,151 1,388,807,595
466,654,374
1,084,262,373 24,878,277,623 3,315,532,996
!
78,535,266
752,472,277
226,655,134

$743,198,308
3,683,994,266
41,116,373,110
1,445,912.195

§17,405.148
37,508,814
555,921,066
48,761,590

487,256,627
1,418,880^557
312,676,395
216.977,931

59,062,799
401,785,534
60,701,493
191,993,195

I
j

7,305,473.770 1,219,623,461 \
928,510,087
20.687,228,070
578,266,018 \ 14,472,523,953
1,142,542,031
92,142,156 :
301,389,647
2.427,330.848 2,773,753,505
576.847,885
44,124,966 I
78,598,177,564

Labor, wages,
commissions,
not included
in cost of
manufacture
or production.

6,386,030 I

36,094,342

7,935,370 j

6,097,081,639 I 43,687,462,955

1,756,137

6,538,457,163 | 1,374,895,776

Nature of deductions.
Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing
Construction
Transportation a n d
other public utilities
Trade
Personal service
Finance
Inactive concerns and
concerns whose business was not defined
Total.

Miscellaneous ;
expenses, |
repairs, rents, I Interest paid.
royalties in J
lieu of rent. '

Total deductions .

761
737
470
423 j

$22,303,015
70,519,958
402,834,842
20,672,462

S21. ,402,906 !
338i,299,673 I
724, ,428,231 |
24, 319,745 '

$12,985,127
54,700,224
333,091,503
7,141,000

$699,269,282
3,030,025,375
36,641,902,731
1,424,675,631

4,543,
3,178,
447,
2,298,

333
491
678
629

686,403,262
158,895,507
HK 591,489
765,314,425 !

306, 418,324 l
133, 961,018
32, 186.041 I
784,600

270,206,706
120,295,692
21,387,719
217.7S0.612

7,281,418,138
19,884,409,752
1,195,117,462
4.354,821,277

|
!
!
S

I

76,769

3,032.771

80,846,906

18.129,229,105 ' 2,150,242,^94 \ 1,671,577,307

1,010,621,354

74,592,486,554

3,707,934

Agriculture and related industries
Mining and quarrying
Manufacturing
Construction
Transportation and other public utilities
Trade
Personal service
Finance
Inactive concerns and concerns whose
business was not defined




Domestic tax.

$186,
673,
0,431,
344,

Industrial groups.

Total

Depreciation
and
depletion.

Net income bei fore deducting ; Income and
1
income tax and j war excess
war excess j profits tax.
: profits tax. i

Xct income
i after deducting j Total gross
i income and I
income.
i war excess I
I profits tax. j

$20,876,565 j 356,600,140
'
$77,476,705 I
212,365,019 j 672,149,023
!
884,514,042 !
| 5,558,732,752 I 1,326,960,480 ! 4,231,772,272
i ' 99,771,830 !
70,047,610
29,725,220 j
1,243,679,093 !
1,381,084,336 j
39,566,725 i
846,263,076 j

127,048,016 ! 1,116,631,077
324,847,386 ! 1,056,236,950
10,470,071 !
29,096,654
89,680,061 !
756,583,015

$776,745,987
3,914,539,417
42,200,635,483
1,524,447,461
8,525,097,231
21,265,494,088
1,234,684,187
5,201,084,353

J30,808,861

50,510,990

; 10,100, 752,649 j 2,142,445,769 ; 7,958,307,880

84,693,239,203

130.335,910 !

1

Deficit.

472,951 \

20

STATISTICS OF INCOME.

In the table immediately following the amounts reported by corporations, as shown above, according to sources of income and nature
of deductions, are expressed in percentages to show th'e proportionate
distribution of the total gross income.
Sources of corpo?*ate income and nature of deductions by industrial groups,
amounts returned expressed in percentages, calendar year 1917.
Nature of deductions.

Sources of income.

Industrial groups.

Cost of
goods;
includes
Gross
Other
cost of
sales and income,
rents, manufac\ other
income royalties, ture or
producfrom
divioperadends, tion and
cost of
tions
etc.
raw
material.

Agriculture a n d related industries
Mining and quarrying
Manufacturing
Construction
Transportation and other public utilities..
. . . .
Trade..
Personal service
Finance
Inactive concerns and concerns
whose business was not defined

Labor,
Miscelwages,
laneous
commissions not Salaries expenses,
repairs, Interest
included
of
rents,
in cost of
paid.
manufac- officers. royalties
in lieu
ture or
of rent.
production.

95.65
94.13
97.45
94.85

4.35
5.87
2.55
5.15

45.37
35.48
58.96
49.36

11.05
11.92
7.86
14.87

1.32
3.20

So. C9
97.25
92.53
46.67

14.31
2.75
7.47
53.33

10.89
68.05
24.41
11.09

5. 72
6.67
25.32
4.17

87.37

12.63

71.47

92.81

Grand total

7.19

51.59

Nature of deductions.

Industrial groups.

showing

2.24

24.04
17.21
15.24
22.61

2.87
1.80

1.89
4.92
3.69

53.30
14.94
36.22
44.19

8.05

15. 71

3.48

50.58

7.34

,72

1.62

21.41

2.54

.96

.69

.95

1.35
.75

1.59
14. 72

Net in-

— come beNet infore de- Income come after
ducting and war deducting Total
income gross inincome
Depreciaexcess
tion and Domestic Total de- tax and profits and war
o.
war
ductions.
excess
tax.
depleexcess
profits
tion.
profits
tax.
tax.
•

Agriculture and related industries
Mining and quarrying
Manufacturing ..
Construction
Transportation and other public utilities
Trade
Personal service
Finance
. .
Inactive concerns and concerns
whose business was not defined

3.59

1.72
4.19

5.50

6.00 j
1.24

.63

.79
.47
.57

9.98
22.58
13.16
6.55

2.69
5.43
3.14
1.95

7.29
17.15
10.02
4.60

100. O
C
100.00
100.00
100.00

85.41
93. 50
96.79
83.74

3.17

2.61
1.69

90.02
77.42
86.84
93.45

1.68
1.41

1.97

Grand total

2.77
8.64
1.72
1.59

14.59
6.50
3.21
16.26

1.73
1.53
1.72

12.86
4.97
2.36
14.54

100. O
O
100.00
100.00
100.00

2.52

9.39

100.00

160.08

88.09

.85

(l)

11.91

i Deficit,

RETURNS OF UNDISTRIBUTED NET INCOME.

The revenue act of 1917 required every corporation to file a return
and to pay a tax of 10 per cent upon such amount of net income
remaining undistributed six months after the end of each calendar
or fiscal year as was not actually invested and employed in the
business or retained for employment in the reasonable requirements
of the business or was not invested in obligations of the United States
issued after September 1, 1917.
Number of returns filed
Total tax yield




6,038
$775,125.12

21

STATISTICS OF INCOME.
INCOME RETURNS BY STATES.
COMBINED PERSONAL AND CORPORATE INCOME.

The following table exhibits
bined personal and corporate
calendar year 1917. In regard
from the " Statistics of Income,

by States and Territories the comincomes and income taxes for the
to this table the following is quoted
compiled from the returns for 1916 ":

The figures do not represent, however, what may be called the geographical distribution of income. They are based upon the returns filed in each State. An
individual fdes his income-tax return in the State in which he resides and a corporation files its income tax in the State in which its principal place of business is located.
Consequently income reported by an individual or corporation in one State may have
been derived from sources in other States.
* * * From the foregoing it will be clear that there is no way of ascertaining
trom the income-tax returns the amount of income earned in the respective States or
the amount of tax paid on that basis.
Returns by States and Territories.
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
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
Net income ($1,000 to
«2,000)
Grand total

Total personal.!

Tax.
Per cent
Per cent
I Total personal for each Total personal! for each
i and corporate. State. corporate and | State.
partnership.

$60,209,562
•160,430,518 $120,640,080
997,554
6,508,506
7,506,060
31,954,008
31,808,428
63,762,436
58,498,287
23,999,993
82,498,280
501,451,546
322,260,909
823,712,455
96,761,318
108,657,875
205,419,193
199,926,724
181,855,545
381,782,269
,50,597,176
128,477,428
179,074,604
82,375,392
34,393,560
116,768,952
45,319,996
18,677,504
63,997,500
73,150,726
116,171,112
189,321,838
38,002,867
21,524,255
59,527,122
14,951,419
33,835,514
48,786,933
863,784,600 1,133,783,726 1,997,568,326
202,595,926
138,322,867
340,918,793
77,849,313
255,068,861
332,918,174
161,275,002
121,396,212
282,671,214
102,899,244
82,895,744
185,794,988
115,896,180
88,178,618
204,074,798
55,115,710
.55,824,590
110,940,300
208,011,789
109,891,583
317,903,372
601,311,502
831,735,324 1,433,046,826
302,002,410
307,749,892
609,752,302
223,995,603
273,447,667
497,44-3,270
52,550,713
14,814,159 j
67,364,872
306,300,187
302,119,274
608,419,461
59,292,992
31,302,667 I
90,595,659
202,728,895
46,189,285 j 248,918,180
10,963,316
3,805,024 ;
14,768,340
35, 742,296
16,319,046 !
52,061,342
421,757,424
256,292,144 i 678,049,568
20,892,721
14,592,888 I
\
35,485,609
| ,439,736,148 2,201,115,746 4,640,851,894
69,649,131
91,608,121 ; 161,257,252
i
49,053,723
9,795,608 !
58,849,331
j
936,483,205 I 1,534,574,127
! 598,090,922
139,660,858
7(5,978,232
216,639,090
34,385,889
66,587,023
100,972,912
,110,800,293 1,476,497,279 2,587,297,572
76,653,837
93,663,069
170,316,906
54,561,634
55,375,849
109,937,483
10,856,357
85,434,860
96,291,217
68,770,977
91,993,540
160,764,517
208,191,837
296,541,837
504,733,674
49,028,217
33,877,446
82,905,663
12,630,109
24^ 815,804
37,445,913
136,977,815
103,861,359
240,839,174
84,300,592
126,775,115
211,075,707
109,543,951
86,279,550
195,823,501
149,917,972
175,150,253
325,068,225
9,785,041
24,_684_L103
34,469,144
7l9i~246,207"

.49
.03
.26
.34
3.38
.84
1.57
.74
.48
.26
.78
.24
.20
8.19
1.40
1.37
1.16
.76
.84
.46
1.30
5.88
2.50
2.04
.28
2.50
.37
1.02
.06
.21
2.78
.15
19.03
.66
.24
6.29
.89
.1
4
10.61
.70
.45
.89
.66
2.07
.34
. 15
.99
.87
.80
1.33
.14

$17,614,492
373,648
7,746,771
6,242,757
80,390,805
19,935,790
55,939,355
38,937,754
9,062,963
4,122,463
16,235,359
12,896,316
3,290,146
272.085,689
34,710,086
17,864,890
25,266,070
20,705,414
25,052,123
10,988,253
32,603,627
199,333,095
76,537,728
58,017,257
4,616,78S
68,790,636
5,357,408
11,904,415
679,598
4,983,417
73,640,865
3,969,076
676,277,636
23,667,705
3,027,652
254,297,025
21,334,191
9,869,57(
478,235,2326,375,45i
11,105,36."
2,836,882
16,743,703
51,825,608
8,677,866
3,857,415
23,373,099
18,678,184
32,256,654
3«,698,043
2,of)0,85S

.60
.01
.27
.21
2.75
.68
1.92
1.33

.31
.14
.56
.44
.11
9.31
1.19
.61
.87
.70
.86
.38
1.12
6.83
2.62
1.99
.16
2.35

!is
.41
.02
.17

23.15
.81
.10
8.70
.73
.34
16.37
.90

.:m

.10
. 57
1.77
. 30
A'.i
.Si*
.64
1.10
]. 21)
.09

10.10
,461,137,000
^52^8^207 ,107W,li(i0,2il j'24,^82,"74*3,418 j 100.00

i Net incomes of 82,000 and over.




Total
corporate.

2 x 0 tabulation was made of the tax returned by incomes under S2.00O,

22

STATISTICS OF INCOME.
FOREIGN INCOME REPORTED ON PERSONAL RETURNS.

Foreign incomes of $50 and over (interest on bonds of foreign
countries, dividends and interest on stocks and bonds of foreign
corporations, salaries from foreign corporations, and income from
business in foreign countries) reported in personal returns showing
net incomes of $2,000 and over.
Number of returns reporting income from foreign sources
Total amount..-

33, 470
$45, 349. 580

FOREIGN INVESTMENTS IN THE UNITED STATES.

The income reported by nonresident aliens and corporations controlled by nonresident aliens is shown in Table 21. The number of
personal returns was 3,602, reporting net income of $75,926,572,
and total tax (normal, surtax, and war excess-profits tax) amounting to $7,116,824. The total number of foreign corporations making
returns was 838, of which number 706 showed a net income aggregating $62,692,382, and total tax amounting to $5,692,224.
PROGRESS OF INCOME TAXATION.
A general review of the increase in the number of returns and
income reported for the years since the inception of the present
epoch of income taxation is given in the following comparative
tables:
Xumber of personal returns, cultndur years 1914-1917. by income classes.
Income classes.
$1,000 to $2,000
$2,000 to $2,500
$2,500 to 13,000
$3,000 to $4,000
$4,000 to 15,000
$5,000 to $10,000
$10,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $100,000
$100,000 to $150,000...
$150,000 to $200,000...
-$200,000 to $250,000...
$250,000 to $300,000.. .
$300,000 to $400,000. - .
$400,000 U $500,000.. .
3500,000 to $1,000,000.
$1,000,000 and o v e r . . .

Total
Married women making returns separate from husbands.
Total number of returns filed
1

1914

82,754
66,525
127,44,8
34,141
15,790
8,672
5,483
6.008
'X, 185
5,161
1,189
'406
233
130
147
69
114
60

1915

1916

1917
1,640,758
480,486
358,221
374,958
185,805
270,666
65,800
29,896
16,806
10,571
12, 733
7,087
12,439
3,302
1,302
703
342
380
179
315
141

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

357,515

336,652
(2)

429,401
2 7,635

3,472,890
(2)

357,515

336,652

437,036

3,472,890

The returns for 1913 are omitted, as they pertain only to the iast 10 months of that year.
2 The net incomes reported on separate returns made by husband and wife in 1916 are conbined and
included as one return in the figures for the several classes. In 1914, 1915, and 1917 the returns of married
women filed separately are included in their individual income classes independent of Imsbands' income.




28

STATISTICS OF INCOME.
Comparative yearly return* of net income.
PERSONAL.
N

Year.

rZims°f|

1
357,598
» 357,515
* 336.652
U37; 036
1
3,472,890

1913. .
1914. .
1915..
1916..
1917.

Net income.

I Increase from
vear to vear.

*$3,900,000,000
* 4,000,000; 000
* 4,600,000,000
6,300,000,000
13,700; 000,000

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

CORPORATE.
! Total
\ number
of returns.

Year.

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

I
I
i
i
i

....

I
I

l

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

Returns
showing
taxable
income.

Returns j
showing !
no taxable j

« 52,498 ;
* 54,040 I
«55,129 I
< 61,116 i
188,866 i
174,205 ;
190,911 :
206,984 1
232,079 !

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

'rease from
year to year.

Net incomes.

$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
8,765,900,000
10,370,400,000

5171 000,000
258 000,000
648 000,000
563 000,000
5 774 000,000
1 370,000,000
3 455 900,000
1 604 500,000
6

!
2
3
4

Returns reporting net income of 13,000 and over.
Determined on the basis of the number of returns filed and the average net income in each class.
Returns reporting net incomes of $1,000 and over.
Returns showing net income in excess of $5,000 exemption.
* Decrease.
«1915 contains approximately 30,000 returns showing no net income which properly belong and should
l»tf included in 1914. (See Annual Report, Commissioner of Internal Revenue, 1916, p. 20.)
Coin fjaraltve yearly encoene-'uix yuld.
! Partnership.

Personal.
Vear.
! Normal tax.
I $12,728,038
j 16,559,493
! 23,995,777

1913 i
1914 i
1915 i

Additional j War excess
profits tax. j Total tax.
tax.
$15,525,497 I....
24,486,669
43,947,818 |.
121,946,136

51,440,558
140,653,937

19163.......
1917......

433,345,732

I $28,253,535
1 41,046,162
j 67,943,595

I 173,386,694
$101,249,781 I 675,249,450

3143,127,740
39,144,532
56,993,657
171,805,150
503',698)029

Grand t o t a l .

War excess
profits tax.

Total tax.

i
j
!
!
>
i
i $1,638,747,740

3 $43,127,740
39,144,532
56,993,657
171,805,150
2,142,445,769

Income tax. i
1913*
19141
1915'.......
19162
1917

$103,887,984

!

Corporation.
Vear.

War excess
profits tax.

:

$71,381,275
80,190,694
124,937,252
345,191,844
2,921,583,203

* Annual report of the Commissioner of Internal Revenue for the fiscal year ended June 30, immediately
following the years shown above.
s
Statistics of income, compiled from the returns filed for 191»>.
« Includes excise tax, $10,671,077. Act of Aug. 5, 1909.

Respectfully,
DANIEL O. ROPER,

Commissioner of Internal Revenue.
Approved :
CAETER GLASS,

Secretary of the Treasury.




to
TABLE 1. -PERSONAL RETURNS—DISTRIBUTION OF INCOME BY STATES FOR THE UNITED STATES, NET INCOMES, $2,000 AND OVER; showing for each State the number of returns, net income, contributions, exemptions, tax, and relative percentages.
[Income returned for the calendar year ended Dec. 31,1917.]
Returns.
States and Territories.
Number.

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




I
!
<

12,978
1,876
7,143
11,307
94,794
21,163
31,632
4,124
15,082
9,297
23,849
2,888
7,994
148,713
45,908
60,160
35,809
20,074
20,015
9,222
30,673
78,644
54,347
45,666
9,240
54,457
14,036
49,632
2,983
6,075
68,770
4,448
266,223

Per
cent
of
total.
0.71
.10
.39
.62
5.17
1.16
1.73
.23
.82
.51
1.30
.16
.44
8.12
2.51
3.28
1.95
1.10
1.09
.50
1.68
4.29
2.97
2.49
.50
2.97
.77
2.71
.16
.33
3.75
.24
14.54

Exemptions from normal
tax.i

Net income.
Per

Amount.

$60,20a^562
6,508,506
31,954,008
58,498,287
501,451,546
108,657,875
199,926,724
50,597,176
82,375,392
45,319,996
116,171.112
21,524;255
33,835,514
863,784,600
202,595,926
255,068,861
161,275,002
102,899,244
115,896,180
55,115,710
208,011,789
601,311,502
302,002,410
223,995,603
52,550,713
306,300,187
59,292,992
202,728,895
10,963,316
35,742,296
421,757,424
20,892,721
2,439,736,148

cent
of
total.

Net income
subject to
Contribu- Exemptions. normal tax.
tions.

0.54 $1,084,215
.06
14,622
.29
270,272
.52
796,487
4.48
8,805,845
.97
2,434,951
1.79
5,727,072
.45
2,085,018
.74
1,134,410
.40
671,438
1,04
1,645,787
.19
412,645
.30
455,744
7.72 16,709,039
1.81
4,316,852
2.28
5,901,506
1.44
3,151,234
.92
2,812,350
1.04
1,145,161
.49
992,535
1.86
3,200,918
5.37 14,701,983
2.70
6,096,581
5,840,192
2.00
.47
820,016
2.74
5,926,972
.53
659,719
1.81 2,905,672
.10
43,089
.32
755,909
3.77
9,045,853
.19
182,305
21.82 67,311,008

$28,227,800
$22,378,812
3,370,000
2,540,179
14,849,000
12,264,001
23,522,600
27,009,074
186,780,600
199,651,356
44,666,600
39,025,320
62,880,000
57,416,843
8,066,600
10,125,547
28,555,400
32,484,463
19,645,000
15,756,571
51,967,000
42,284,246
5,875,000
4,804,581
17,554,000
12,010,935
304,268,800
340,733,654
95,475,800
66,092,113
128,198,400
97,787,847
78,958,600
61,462,675
41,375,400
33,361,339
43,458,800
51,551,414
18,340,000
19,903,878
60,543,400
96,701,235
152,609,400
226,017,369
113,514,400
94,207,158
64,088,714
101,323,200
19,720,600
25,857,109
112,257,800
105,162,213
29,365,400
21,575,699
110,906,600
71,174,060
6,113,000
4,065,950
12,004,400
10,511,506
162,030,104
140,708,400
8,112,141
9,498,200
514,263,400 1,038,158,306

War excess profits tax.
Normal
tax.

Total tax.

Surtax.

$488,860 $1,030,329
65,480
30,921
388,998
426,791
376,66-8
582,312
9,700,065
6,525,998
2,382,435
1,653,903
2,237,301
6,692,704
355,786
8,741,591
1,389,186
2,333,134
519,441
803,538
1,325,566
1,160,698
147,061
919,607
322,298
302,201
11,566,855 28,909,063
2,081,667
2,506.158
2,866,118
1,258,970
2,011,913
2,086,341
1,108,092
1,244,226
1,705,643
2,107,763
682,266
1,268,099
3,075,182
6,963,552
8,200,121 27,445,991
2,811,504
9,391,269
4,350,799
2,126,353
898,599
841,664
2,275,649
6,264,889
666,209
556,503
1,267,068
3,265,851
123,487
50,900
377,196
858,023
5.492,309 14,318,893
"248,498
275,357
39,419,530 181,199,627

Per

8 per cent. Invested
capital.

$322,273
7,237
96,198
149,505
2,265,030
735,494
1,041,943
197,651
413,757
147,476
493,244
57,322
84,186
5,720,227
781,648
453,429
366,782
314,024
573,391
203,494
1,246,369
6,298,949
1,954,532
1,292,484
140,321
1,711,483
119,858
324,431
26,076
143,746
3,465,610
40,583
23,065,441

Amount.

$94,749 $1,936,211
2', 460
106,098
968,564
56,577
175,025
1,783,510
998,6^95 19,489,788
220,423
4,992,255
298,673 10,270,621
16,744
9,311,772
165,459
4,301,536
1,525,131
54,676
128,246
3,107,754
48,435
1,172,425
47,603
756,288
1,216,355 47,412,500
222,090
5,591,563
324,680
4,903,197
693,624
5,158,660
132,136
2,798,478
428,238
4,815,035
235,882
2,389,741
793,839 12,078,942
1,766,922 43,711,983
435,654 14,592,959
8,016,177
246,541
311,222
2,191,806
260,425 10,512,446
1,403,943
61,373
102,772
4,960,122
205,908
5,445
91,351
1,470,316
1,777,949 25,054,761
78,428
642,866
5,894,824 249,579,422

cent
of
grand
total.
0.29
.02
.14
.26
2.89
.74
1.52
1.38
.64
.23
.46
.17
-11
7.02
.83
.76
.76
.41
.71
.35
1. 79
6.47
2.16
1.19
.32
1.56
.21
.73
.03
.22
3.71
.10
36.96

w
H
>

Q
Zli

C

o

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.




13,263
12,821
95,396
28,031
12,965
161,503
11,616
11,960
23,414
18,137
59,579
7,191
4,108
20,070
27,687
15,093
35,194
4,882 j

69,649,131
. 72
49,053,723
.70
598,090,922
5.21
139,660,858
1.53
66,587,023
.71
8.81 1,110,800,293
93,663,069
.63
55,375,849
.65
85,434,860
1.28
91,993,540
.99
298,541,837
3.25
33,877,446
.39
24,815,804
.22
103,861,359
1.10
126,775,115
1.51
.82 ! 86,279,550
175,150,253
1.92
24,684,103
.27

1,693,829
689,637
13,745,314
1,774,604
751,628
25,267,224
2,603,082
1,017,172
909,061
1,549,212
6,514,686
611,493
518,582
2,977,575
1,445,728
1,940,508
2,841,411
171,942

29,224,400
29,497,800
194,019,000
61,616,200
26,612,200
333,040,200
22,989,000
26,535,600
53,652,800
38,039,000
126,329,000
16,025,400
8,227,600
42,478,200
58,311,000
32,245,400
75,265,000
10,108,400

22,961,202
14,715,478
189,941,013
57,950,718
28,889,962
421,029,598
32,041,762
20,067,158
26,852,559
34,981,348
118,439,671
8,604,025
7,445,257
35,013,141
45,368,135
22,829,615
48,479,759
11,077,226

760.112 1,437,934
157,227
639.113
6,523,280 19,168,409
1,881,446 2,844,313
990,293 1,438,266
8,164,461 55,245,704
1,175,007 6,610,258
509,895
846,734
734,522
176,945
1,121,369
978,316
4,564,466 6,435,889
693,904
471,136
251,892
930,098
1,032,566 1,765,686
1,435,967 1,750,363
850,928 1,913,289
1,670,697 2.593,271
310,413
354,431

257,363
21,364
4,214,371
314,882
319,779
8,067,476
653,681
262,234
38,242
421,205
1,531,426
97,074
82,624
472,637
487,200
290,812
868,112
66,850

196,095 2,651,504
38,770
856,474
1,083,594 30,989,654
436,655 5,477,296
430,443 3,178,781
6,327,194 77,804,835
245,128 8,684,074
94,472 1,713,335
60,843 1,010,552
141,498 2,662,388
560,886 13,092,667
28,832 1,290,946
163,454 1,428,068
481,362 3,752,251
420,737 4,094,267
117,695 3,172,724
234,112 5,366,192
78,970
810,664

1
. -1.K32,132 ! 100.00 1 ,191,246,207 100.00 245,080,088 3,773,079,800 14,222,994,039 140,653,937 433,345,732 | 72,721,526 28,528,255 1675,249,450
1

.39
.13
4.59
.81
. 47
11.53
1.29
.25
.15
.39
1.94
.19
.21
.56
.61
.47
.79
.12
100.00

For dividends see Table 6.

o
o
o

TABLE 2. PERSONAL RETURNS-DISTRIBUTION BY INCOME CLASSES, FOR THE UNITED STATES; showing for
each class of income, the number of returns, vet income, contributions, dividends, tax paid, and percentages.
[Income returned i'or the calendar year ended Dec. 31,1917.]
Dividends.
Income class.

S2.000 to $2,500 !
$2,000 to $2.-500
$2,500 to S3,0001
$2,500 to $3.000
$3,000 to 84,000 l
$3,000 to $4,000
54,000 to $5,000 J
$4,000 to .55,000
§5,000 to $6,000 i
$5,000 to $6,000
$6,000 to 87,000
17,000 to $8,000
88,000 to $9,000
$9,000 to $10,000... $10,000 to $11.000....
S 11,000 to 312,000....
$12,000 to $13,000 . . .
$13,000 to 814,000...
$14,000 to $15,000....
$15,000 t o $20,000 . .
$20,000 to $25,000....
125,000 to $30,000 .
$30,000 t o $40,000. . .
$40,000 to 350,000. . .
$50,000 to 160,000 . .
$60,000 to $70,000. . .
$70,000 t o $80,000 . .
$80,000 to $90,000.. .
$90,000 to $100,000...
•$100,000 to $150,000
$150,000 to $200,000..
$200,000 to $250,000..
$250,000 to $300,000..
$300,000 to $400,000..
$400,000 to $500,000..




Number \
of
|
returns, j

168,961
311.525
45,260 I
312,961 I
IS,521 !
356,437 •.
6,939 !
17S,866 |
933 j
105,055 '
64,010 ;
44,363 :
31,769 i
24,536 ;
19,221 !
15,035 !
12,328
10,427
8,789
29,896
16,806 !
10,571 j
12,733 j
7,087 I
4,541 !
2,954
2,222
1,539
1,183
3,302
1,302
703
342
380
179

Total net
income.

Contributions.

Normal
tax.
1913 1916

1917

$6,746.446
819,687,125
9,293,057
9,505,458
S109,537
1,517,574
18,963,900
9,782,426 """382,993 j 14,350,411
1,146,753
27,096,680 ,
18.841,481
3,796,039 | 37.343,064 l!
22'089; 790
' 639,841
10.205,714 "6," 039," 324 " 41,323,256
|
3,426,522
222,956
49,997,477
8,008,263
6,773,596
9^229', 484 j 4S, 540,347
i 5,601,267
9,481,286 | 46,015,302
• 4,654,372 10,619.572 i 42, Mo, 109
i 3,(500,271 11', 210.199 ' 39,687,059
36,943,836
j 3,219,382 li;233,527
33,602,610
; 3,781,852 10,551,546
31,892,610
i 2,728,473 10,158,188
30,566,928
9,889,244
j 2,870,941
27.625,664
127.352,013 ! 2,257,897 10,452,447
515,967,240 '10,085,079 47,606,164 121,461,348
96,270,796
374,873,137 I 8,444,315 44,515,681
77,506,725
288,485,260 | 6,191,111 34,777,512
438,534,809 jlO,155,382 58,923,000 125,247,979
94,837,901
315.300,014 7,436,303 48,374,877
77,984,513
248,475,042 6,928,412 41,333,081
60,239,595
190,304,946 5,068,992 33,035,496
56,010,132
165,350,717 4,691,661 29,468,419
42,470,962
131,133,311 i 3, 763,809 23,905,747
38,689,988
111,630,319 ! 3,421.047 19,686,197
400,492,040 il4,672,702 75,074,034 137,818,469
223,982,310 1 7,888,039 46,726,909
74,543,308
157,131,303 6,094,157 31,421,475
56,343,084
19,153,854
37, 625,266
93,538,347 4,153,254
47,331,568
130,749,858 5,478,434 30,282,220
25,375,016
79,155, 111 3,243,190 16,845,615

-378,780,244
707,210,583
121,511,478
857,475,023
62,120'. fill
,225,lf>7',24S
30.890,846
797', 685,896
4,955,866
573,807,914
414,007.386
333,309,938
269,674.124
231, 752', 860
201,554, 224
172,895,924
153,83), 839
140,692,242

Total.

$19,687,125
9,614,995 |$3,530,511
18,963,900
14,733,404 5,515,755
27,096,680
41,139,103 9,644,000

' 8," 063," 2661
3,426,522
58,739,165 7,349,427
57,769,831 6,149,175
55,496,588 5,279,327
53.204,681 .-; 156,224
50,897,258 3,928,119
48,177,363 3,687,505
44.154,156 j 3.083,584
42,050,798 I 2,842,078
40,456,172 | 2,754,745
38,078,111 2,527,817
169,067,512 9,170,584
140,786,477 6,835,621
112,284,237 5,195,232
184,170,979 7,447,957
143,212,778 5,176,414
119,317,594 4,245,373
93,275,091 3y217,164
85,478,551 2,766,410
66,376,709 2,266,516
58,376,185 1,863,436
212,892,503 7,376,329
121,270,217 3,556,888
87,764. 559 2,423,186
56,779,120 1,375,048
77,613,788 1,857,412
42,220,631 1,344,783

War
excess
profits
tax,
invested
capital.

War
excess
profits
tax, 8 per
cent.

810,915

Average
i Average
rate
of
Total tax. I amount of
I tax per
i individual. tax,
per
cent.

8142

S3,541,568 I

SI 1.37

$0.50

35,809 I

4,246

5,555,810 j

17.75

.65

145,305 j

12,951

9,802,256 ,

27.50

.80

"285*999" ""l3i.'936* *"8*48i,*26i1

47.*42

'i*06

381.666
$521,930
866,341 1,323,011
1.054,636 2,579,507
I', 373,275 2,115,564
1.363,991 2,209,924
i; 449,014 1, 879,465
1,627,654 1,874,948
1,502,202 1,668,170
1,544,860 1,608,869
1,574, 716 1,613,676
S,240,991 7,033,834
8,380,448 5,452,059
8,521,246 4,309,427
15,764,590 6,711,760
13,541,856 4,773,939
12,621,489 3,627,844
10,986,500 2,799,898
10,640,542 2,224,021
9,464,108 1,849,705
9,758,807 1,374,113
40,733,295 4,878,402
28,977,106 2,614,793
24,098,193 2,476,067
16,799,997 I 720,823
25,360,239 i 1,077,157
18,345,596 j 852,402

165,695
750,208
1,106,350
179,146
212,873
271,621
303,549
316,544
293,486
255,938
1,378,991
1,522,180
1,208,435
1,941,536
2,000,952
1,414,201
1,658,260
981,375
,
795,561
472,233
I 2,778,210
j 2,110,365
I 1,010,823
554,868
922,767
467,242

8,418,718 !
9,088,735 !
10,019,820 !
8,824,209 j
7,714,907 !
7,287,605 !
6,889; 735 j
6,328,994 j
6,201,960 !
5,972,147 j
25,824,400 i
22,190,308 j
19,234,340
31,865,843
25,493,161
21,908,907
18,661,822
16,612,348
14,375,890
13,468,589
55,766,236
37,259,152
30,008,269
19,450,736
29,217,575
21,010,023

79.49
1.47
141.99
2.20
226.85
3.00
277.76
3.27
314.43
3.33
379.13
3.02
458.25
3.98
513.38
4.11
594.80
4.41
679.50
4.69
5.01
863.81
5.92
1,320.07
6.67
1,819. 54
7.27
2,502. 62
8.09
3,597.17
8.82
4,824.69
9.81
6,317.48
7,476.30 10.05
9,341.06 10.95
11,385.11 12.06
16,888.62 13.92
28,616. 86 16.63
42,686.02 19.10
56,873.50 20.79
76,888.36 i 22.34
117,374.43 ! 26.54

I

1
O

w

$500,000 to •'5750,000. - - £750,000 to $1,000,000....
$1,000,000 to $1,500,000..
§1,530,000 to $2,000,000..
.?2,000,000 to 83,000,000..
$3,000,000 to 14,000,000.. ^
$4,000,000 to $5,000,000.. |
$5,000,000 and over
;
Grand total




25
M)
67
33
24
5
8
i

136, 690, 141
:;ts, 542 34. i 81 8 / 8
77,940, 829 5,559, 741 i 20 493 020
80,413, 549 4,631, 468 1 25 239 625
286,944 i3,835. 730 j 16,957 611
58,724, 464 ;2,717, 635 | 11,773 117
16,898, 985 i 1 176, 714 : 2 986 597
,
37, 269, 593 j 3.646, 294 l 10,'S19,227
57, 242, 379 ! 6 585, 512 ! 21, 133, 720
,

s;
o

jl,832,132 |l 1,191,246,207 1245,080,0*8 |857,2l0,150
1

•>5 2&3 124
34! 368' 387
36,339 590
20,684 409
26,851, 757
9,632, 853
26; 410,013
31,062, 418

90,065, 002
54,861,407
61,579,215
37,642,020
38,624,874
12,619,450
37.229, 240
52,196,138

1,608,096
728,884
684,968
1,170,584
658,772
133,967
19,360
21,420

32,818,S76
20, 572,129
23,041,512
17,997,124
22,689,495
7,352,090
14,031,409
19,729,505

1,991,632,349 ]2,848,842,499 140,653,937 433,345,732

1,004,320 j
328,869 j
234,502 !
315,608 i
286,773 |
9,066 !
33,316 I

422,548
865,465
209,804
807,754

8o t, 810
163 791. 84
249 948.30
195,347
170, 786
360 75$. 00
291,070
614 880.91
633; 040
984 710.00
495,093 1,499 018. 60
084,085 1,
760 510. 63
750,925 4,937 731. 25

26. Oii
28. 86
30.06
36.05
40. 24
44.35
37.79
34. 50

368. 56

6. 03

'2,721,526 28,528,255 675, 249,450

Nontaxable. Exemptions and dividends exceed net income.

x
>
>

28

STATISTICS OF INCOME.

TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVE DIS
TRIBUTION BY INCOME CLASSES.
(Income returned for the calendar year ended Dec. 31, 1917.)

Income class.

Simple distribution.
Number
in each
class.

$1,000 to $2,000
$2,000 t o $2,500
$2,500 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 t o $8,000
$8,000 to $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 to $14,000
$14,000 to $15,000
$15,000 to 120,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 t o $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500 000
$500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 to $1,500,000..
$1,500,000 to $2,000,000..
$2,000,000 to $3,000,000..
$3,000,000 to $4,000,000..
$4,000,000 to $5,000,000..
$5,000,000 and over

Grand total

Returns.
Cumulative distribution.

Cumulative
percentages.

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

1,640,758
480,486
358,221
374,958
185,805
105,988
64,010
44,363
31,769
24,536
19,221
15,035
12,328
10,427
8,789
29,896
16,806
10,571
12,733
7,087
4,541
2,954
2,222
1,539
1,183
3,302
1,302
703
342
380
179
225
90
67
33
24
5 I
8 |
4 I

47.25
13.84
10.32
10.80
5.35
3.05
1.84
1.23
.91
.71
.55
.43
.35
.30
.25
.86
.48
.30
.37
.20
.13
.09
.06
.04
.03
.10
.04
.02
.01
.01
.01
.01
.003
.002
.001
.001
.001
.001
.001

1,640,758
2,121,244
2,479,465
2,854,423
3,040,228
3,146,216
3.210,226
3,254,589
3.286,358
3,310,894
3,330,115
3,345,150
3,357,478
3,367,905
3,376,694
3,406,590
3,423,396
3,433,967
3,446,700
3,453,787
3,458,328
3,461,282
3,463,504
3,465,043
3,466,226
3,469,528
3,470,830
3,471,533
3,471,875
3,472,255
3,472,434
3,472,659
3,472,749
3,472,816
3,472,849
3,472,873
3,472,878
3,472,886
3,472,890

3,472,890
1,832,132
1,351,646
993,425
618,467
432,662
326,674
262,664
218,301
186,532
161,996
142,775
127,740
115,412
104,985
96,196
66,300
49,494
38,923
26,190
19,103
14,562
11,608
9,386
7,847
6,664
3,362
2,060
1,357
1,015
635
456
231
141
74
41
17
12
4

100.00
52.75
38.91
28.59
17.79
12.44
9.39
7.55
6.27
5.36
4.65
4.10
3.67
3.32
3.02
2.77
1.91
1.43
1.13
.76
.56
.43
.34
.28
.24
.21
.11
.07
.05
.04
.03
.02
.01
.007
.005
.004
.003
.002
.001

47.25
61.09
71. 41
82.21
S7.5G
90.61
92.45
93.73
94. 64
95.35
95.90
96.33
96. 6S
96.9^
97.23
98.09
98.57
98.87
99.24
99.44
99.57
99.66
99.72
99.76
99.79
99.89
99.93
99.95
99.96
99.97
99.9H
99.99
99.993
99.995
99.996
99.997
99.998
99.999
100.00

3,472,890

Net income.
Income class.

Simple distribution.
Amount in
each class,

$1,000 to $2,000...
$2,000 to $2,500...
$2,500 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.




$2,461,137,000
1,085,990,827
978,986,501
1,287,287,859
828,576,742
578,763,780
414,007.386
333,309,938
269,674,124
231,752,860
201,554,224
172,895,924
153,830,839
140,692,242
127,352,013
515,967,240
374,873,137
288,485,260
438,534,809
315,300,014
248,475,042
190.304.946

Cumulative distribution.

Cumulative percentages.

Over Under
1 Per cent Over the class j Under the class the class the class
j of total.
below.
!
above.
below.
above.
i
!
'
!
i

113,652,383,207
11,191 246,207
10,105 255,380
9,126 268,879
7,838 981,020
7,010 404,278
0,431 640,498
6,017,633,112
5,684 323,174
5,414 649,050
5,182 896,190
4,981 341,966
4,808 446,042
4,654,615,203
4,513,922,961
4,386,570,948
3,870,603,708
3,495,730,571
3,207,245,311
2,768,710,502
2,453,410,488
2,204,935.446

$2,461,137,000
3,547,127,827
4,526,114,328
5,813,402,187
6,641,978,929
7,220,742,709
7,634,750,095
7,968,060,033
8,237,734,157
8,469,487,017
8,671,041,241
8,843,937,165
8,997,768,004
9,138,460,246
9,265,812,259
9,781,779,499
10,156,652,636
10,445,137,896
10,883,672,705
11,198,972,719
11,447,447,761
11,637,752,707

100.00
81.96
74.01
66.84
57.41
51.34
47.10
44.07
41.63
39.65
37.95
36.47
35.20
34.07
33.04
32.11
28.33
25.59
23.48
20.27
17.96
16.14

18.04
25.99
33.16
42.59
48.60
52.90
55.93
58.37
00.35
02.05
63.53
04.80
05.93
06.90
07.89
71.07
74.41
76.52
79.73
82.0483.8p>
85.25

29

STATISTICS OF INCOME.

TABLE 3.™PE&SONAL RETURNS—SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES—Continued.
Net income.

Simple distribution, j

Cu

Cumulative distribution.

™ u t*je| p e r ~

[neome class.
i

Amount in
each class.
170,000 to $80,000.
$80,000 t o $90,000
$90,000 to $100,000
8100,000 to $150,000
8150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
S300,000 to $400,000
$400,000 to 1500,000
8500,000 to $750,000
§750,000 to $1,000,000
SI,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
8.V.OOO.O00 a n d over
< J rand total

|

.

I

| Percent I Over the class \ Under the class I
| of total.!
below.
•
above.
I
1.21 1 2,014 ,630,500
.96 | 1,849 ,279,783
.82 ! 1,718, 146,472
2.93 i 1,606',516,153
1.64 I 1,206. 024,113
982: 041,803
1.15 '•
824 ,910,500
.69 !
731 372,153
.96 I
600 ,622,295
.58 ;
521 467,184
1.00 !
384 776,743
.57 !
306, 835,914
.59 i
• 41 1 226, 422.365
.43 !
170! 135,421
.12 I
I l l , 410,957
94, 511,972
57. 242,379

165. 350,717
13li 133,311
111, 630,319
400, 492,040
223; 982.310
157. 131,303
93! 538,347
130: 749,858
79! 155,111
136, 690,441
77, 940,829
80 413,549
56 286,944
58, 724,464
898,985
io: 269,593
37, 242,379

11,803,103, 424 I
11,934,236 735 !
12,045,867, 054 I
12,446,359: 094 !
12,670,341 404 l
12,827,472 707
12,921,011; 054 •
13,051,760. 912 ;
13,130,916; 023 i
12,267,606, 4 6 4 '•
13,345,547, 293 i
13,425,"" 842 !
13,482,247, 786 i
13,540,972, 250 ;
13,557,871, 235 :
13,595,140, 828
13,652.383, 207

86.46
14.75
87.42
13-54
88.24
12.58
91.17
11.76
92.81
8-83
93.96
7.19
94.65
6.04
95.61
5.35
96.19
4.39
97.19
3.81
2.81 ! 97.76
98.35
2.24 I
98.76
1.65 I
99.19
1.24
99.31
.81
99.58
.69
100.00
.42

13,652,383,207 j

Tax (income tax, surtax, and war excess profits tax).
Simple distribution.

(•uimilutive distribution.

Cumulative
percentages.

e, class.
Per
cent
of
total.

Amount
in each class.

61,000 to $2,000
12,000 to $2,500
•12,500 to $3,000
83,000 to $4,000
S4,000 to $5,000
$5,000 to $6,000
•16,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
39,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 t o $14,000
114,000 to $15,000
$15,000 to $20,000
820,000 to 125,000
325,000 to 830,000
830,000 to $40,000
$40,000 to $50,000
§50,000 to $60,000
$60,000 t o $70,000
$70,000 to $80,000
880,000 to $90,000
$90,000 t o $100.000
$100,000 to $150,000
$150,000 t o $200,000
$200,000 to $250,000
8250,000 t o $300,000
§300,000 to $400,000
8400,000 to 8500,000
$500,000 to $750,000
8750,000 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
85,000,000 a n d over

Grand total.
1

0)

|.

$3,541,568 !
5,555^810 !
9,802,256 I
8,481,201 j
S,418;718 j
9,088,735
10,019,820 (
8,824,209 I
7,714,907 !
7,287,605 i
6,889,735 !
6,328,994 |
6,201,960 !
5,972,147 I
25,824,400 j
22,190,308 i
19,234,340 !
31,865,843 !
25,493,161 j
21,908,907 i
18,661,822 j
16,612,348
14,375,890 I
13;468,589 I
55,766,236 j
37,259,152
30,008,269 j
19,450,736 I
29,217,575 i
21,010.023 j
36,853,840 j
22,495,347 j
24,170,786 i
20,291,070 i
23,633,040 |
7,495,093 I
14,084,085 i
19,750.925 j

.52 j
.82 s
1.45 i
1.26 !
1.25 !
1.35 I
1.48 i
1.31 !
1.14 I
1.23 i
1.02 ;
.94 :
.92 i
1.03 I
3.82 1
3.29
2.85 I
4.72 •
3.77 i
3.24 I
2.76 j
2. 46 !
2.13 I
1.99 I
8.26 !
5.53 j
4.44 i
2.88 i
4.33 i
2. SI I
5.46 i
3.33 I
3.58 i
3.01;
3.50 !
1.11 I
2.09
2.92

Over the
class below.

0)

$075,249, 450
671,707, 882
666,152, 072
656,349, S16
647,868, 615
639,449, 897 i
630,361; 162 I
620,341, 342
611,517, 133 !
603,802, 226 !
596,514, 621
589,624, 886
583,295, 892 '
577,093, 932 I
571,121; 785 !
545,297, 385 I
523,10" 077
503,872, '37 !
472,006, 894 !
446,513. 733 ;
424,604, 826
405.943, 004
389,330, 656
374,954, 766
361,486, 177
305,719, 941
268,460, 789 !
238,452, 520 i
219,001, 784 I
189,784, 209 !
168,774, 186 I
131,920, 346 !
109,424, 999 ;
85,254, 213 I
64,963, 143 I
41,330, 103 i
33,835, 010 ;
19, 750, 925 !

Under the
class below.

$3,541,568
9,097,378
18,899,634
27,380,835
35,799,553
44,888,288
54,908,108
63;732,317
71,447,224
78,734,829
8T>, 624,564
91,955,558
98,155,518
104,127,665
129,952,065
152,142,373
171,376,713 ,
203,242,556
228,735,717
250,644,624
269,306,446 i
285,918,794 |
300,294,684
313,763,273
369,529,509
406,788,661
436,796,930
456,247,666
485,465.241
506,475,264
543,329,104 |
565,824,451 i
589,995,237 j
610,286,307 I
(533,919,347 j
641,414,440 !
655,498,525 I
675,249,450 i

675,249,450

No tabulation was made of the tax returned by incomes tinder $2,000.




Over
the
class
below.
100.00
99.48
98.66
97.21
95.95
94.70
93.35
91.87
90.56
89.42
88.19
87.17
86.23
85.31
84.28
80.46
77.17
74.32
69.60
65.83
62.59
59.83
57.37
55.24
53.25
44.99
39.46
35.02
32.14
27.81
25.00 I
19.54 !
16.21 j
12.63
9.62
6.12 !
5.01
2.92

Under
the
class
above.
0.52
1.34
2.79
4.05
5.30
6.65
8.13
9.44
10.58
11.81
12.83
13.77
14.69
15.72
19.54
22.83
25.68
30.40
34.17
37.41
40.17
42.63
44.76
46.75
55.01
60.54
64.98
67.86
72.19
75.00
80.46
83.79
87.37
90.38
93.88
94.99
97.08
100.00

TABLE 4. -PERSONAL RETURNS— SEX AND FAMILY RELATIONSHIP-DISTRIBUTION BY STATES FOR THE Co
UNITED STATES—NET INCOMES $2,000 AND OVER.
[Income returned for the calendar year ended Dec. 31, 1917.]

States and Territories.

Joint returns of husbands
and wives, with or without dependent children,
including husbands
whose wives though living witb them, filed separate returns.
Number
returns.

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




10,783
1,141
5,625
9,293
72,536
17,452
23,758
3,153
10,823
7,618
19,651
2,147
6,695
119,393
38,975
50,522
30,061
15,845
15,862
7,116
22,268
57,942
45,276
38,714
7,355
44,195
11,273
42,187
2,281
4,630
54,744
3,590

Net
income.
349,530,167
4,158,834
25,310,677 i
48,294,652 |
372,113,051 !
88,061,513 !
137,943,013 !
39,790,130 |
53,654,182 i
36,618,975 |
95,587,692 |
14,327,331 i
28,216,662 I
666,375,814 !
169,197,943 |
215,030,691 i
135,048,739 I
80,804,415 '
89,629,713
40,520,401
140,547,563
417,912,763
245,166,477
183,639,838
42,484,372
238,308,305
47,821,047
171,745,138
8,591,430
25,993,338
321,445,967
17,110,328

men—Allothe;

Number j
returns. I

Net
income.

479
82,569,701
61
233,711
349
1,697,661
353
1,787,218
3,735
18,913,692
720
3,500.855
1,275
0,301,411
162
977,333
690
3,097,238
2,113,391
383
4,010,749 j
S74
356,243
92
864,225 ;
215
29,468,426 !
5,690
6,991,779 •
;
1,528
8,505,119 ;
1,953
1,165 .
4,953,880 1
86S I
4,177,174 !
871
5,033,152 |
1,812,217 ;
349 '
8,512,242 i
1,447
3,148
20,667,409 j
1,975
10,100,088 !
1,713
7,303,820 ''
372
1,893,413 i
2,113
11,236,718 j
497
1,869,658 !
1,541
6,576,440 !
466,044
133 I
1,165,401 '
224 i
2,868 1 15,934,386 \
696,423
171

Number i
returns. {
135
11
43
129
2,063
265
505
S3
33S
137
353
42
76
1,901
426
014
369
301
364
106
547
1,181
540
503
124
560
103
517
34
76
1,011
50

Net
income.
8664,429 !
31,551 i
219,572 j
637,142 I
10,848,059 !
1,423,103
3,658,110
1,114,592
2,047,642
675,606
1,711,174
389,251
347,289
12,901,254
1,789,894
2,691,708
1,884,980
1,751,258
2,431,229
1,155,065
3,940,564
9,259,272
3,095,420
2,151,251
653,079
3,815,487
482,896
2,012,350
119,331
489,530
6,597,817
266,975

Number j
returns. !
1,265 j
651
1,031 I
1,262
11,306 ;
2,110 !
3,491
446
1,941
864
2,299
414
921
15,873
3,703
5,527
3,457
2,199
2,290
961
4,639
8,933
4,797
3,684
1,065
5,649
1,959
4,594
497
642
6,461
569

Net
income.
So,769,848
1,923,597
4,189,997
6f229,88o
00,778,130
10,881,977
24,488,626
3,335,522
11,136,239
4,223,933
10,195,880
3,762,780
3,964,300
103,169,245
17,225,341
20,909,086
15,282,775
10,643,684
13,736,857
6,174,288
40,432,873
77,590,778
27,658,098
20,988,446
5,246,996
31,409,777
7,996,453
18,481.440
1,630,867
3,869,053
42,291,190
2,452,694

O

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




191,588 i 1,614,875,654
56,617,782
10,851 I
41,768,034
10,942 1
76,570 j
464,048,405
23,537 !
116,902,921
10,552 i
54,373,546
126,420 I
821,922,109
65,846,005
8,740 I
;
45,548,316
9,732
73,699,354
19,980 !
74,306,475
14,711 j
50,011 '
242,239,860
28,969,297
6,147 !
18,212,489
3,227
83,050.946
16,143 !
22,874 i
104, 729,704
12,368
69,764,082
29,551 !
142,976,093
20,136,618
3,875
! 1,450,723

8,390,968,851

14, 315
498
368
3,406
838
380
( 894
3
417
461
638
724
2, 025
204
164
765
834
516
060
1,
147

104,148,804
2,888,687 •
1,386,142 !
19,647,965
4,455,291 i
1,529,413 ,
44,702,741 i
2,556,133
2,176,595
2,346,191 i
3,680,310
10,616,886 :
i
886,803
1,334,532
3,828,406 I
3,557,540 i
3,191,650 i
4,625,854 !
748,992 |

72, 668

412,096,152

52,703,354
5,326
922,412
162
417,644
119
7,096,846
983
1,132,038
237
698,792
134
15,725,989
2,122
1,394,892
173
791,344
184 .
821,527
228
1,168,229
203
4,250,562
854
297,020
52
316,334
54 :
1,373,594
256 i
1,541,813
300
934,901
153 !
1,782,579
281 j
154,531
40 ;

34,5»M>
1,419
1,249
10.72S
2,630
1,544
17,474
1,27*
1.252
2.315
1.9I5
5. 276
6:11
11
1
2.321
'J.U9S
1,659
3.25 2
719

3M,557, 511
6,796,231
4,877, 169
07,360, 616
12,827, 352
7,743, 689
128,046, 503
10,028, 174
5,145, 266
7.804, 682
854
9', 158,
27,763 637
2.6S4, 417
2,563 38S
11,451 716
13', 305 942
9,738 503
16,766 840
3,143 077

25,368 I 174,811,281

199.263

1.349,784 23S

c

TABLE 4. -PERSONAL RETURNS—SEX AND FAMILY RELATIONSHIP DISTRIBUTION BY STATES FOR THE
UNITED STATES—NET INCOMES $2,000 AND OVER—Continued.

Go

to

[Income returned for the calendar year ended Dec. 31,1917.)
Single women—All
other.
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




Number
of
returns.
24G
9
71
225
4,187
459
2,054
203
999
226
521
132
73
4,570
1,034
1,12S I
651 i
667
511
550
1,394
5,443
1,385
788
229
1,461
171
664
34
395
2,831
51
14,366
259
117
2,830

Wives making separate>
returns from husbands.;

Grand total.

• Number
; Total num-|
of
| Net income. ! ber of re- j
Net income. i
• turns. ;
! returns. !
$1,283,127 I
21,746 I
299,592 i
1,201,400
28,003,887
2,609,990
19,724,632 ,
3,225,729
8,565,103 |
1,122,563 !
2,770,557 i
1,802,767 1
343,273
34,410,562
5,460,084
5,008,669
3,222,630
3,833,209
3,994,962
3,905,391
10,634,774
47,977,056
10,582,159
5,481,155
1,534,021
13,688,937
897,033
2,965,076
139,285
3,221,049
23,002,585
283,406
170,325,303
1,387,247
445,363
22,969,012

70
3
24
45
907 '
157
549 ;
291
69 :
151
61 '
14
1,286 i
242 I
416 !
106 |
194
117
140 I
378 I
1,997
374 '
264
95
479
33
129
4
108
855
17
6,062
74
26
879

$392,290 ]
139,067
236,509
347,990 !
10,794,721 j
2,180,437 :
7,810,932 i
2,153,870 !
3,874,988 I
565,528 !
1,895,060 |
885,877 !
99,756
17,459,299
1,930,885 I
2,923,588
931,998 i
1,689,504 !
1,070,267
1,548,348
3,943,773 j
27,904,224 !
5,400,168 |
4,431,093
738,832
7,810,963
225,905
948,451
16,359 !
1,003,925 I
12,485,479 I
82,895 I
113,125,522 I
1,036,772 I
159,371 !
16,968,078

Total net
income.

! Number of Exemption
; dependent for depend' children. ent children.

12,978
$60,209,562 i
1,876
6,508,506 I
7,143
31,954,008 i
11,307 !
58,498,287 :
94,794 I
501,451,546
21,163 i
108,657,875 '•
31,632 j
199,926,724 i
4,124
50,597,176 !
15,082 I
82,375,392 '
45,319,996
9,297 i
23,849 S 116,171,112 i
2,888 i
21,524,255 I
7,994
33,835,514
148,713
863,784,600
45,908
202,595,926
60,160
255,068,861
161,275,002
35,809
102,899,244
20,074
20,015
115,896,180
9,222
55,115,710
30,673
208,011,789
78,644
601,311,502
54,347
302,002,410
45,666
223,995,603
9,240
52,550,713
54,457
306,300,187
14,036
59,292,992
49,632
202,728,895
2,983
10,963,316
6,075
35,742,296
68,770
421,757,424
4,448
20,892,721
266,223 2,439,736,148
13,263
69,649,131
12,821
49,053,723
95,396
598,090,922

19,614
1,420
8,565 !
12,428 s
73,098 i
26,138
31,295 i
3,108
9,567 i
11,395
36,955
3,835
12,940
149,289
44,404
76,827
58,303
22,407
32,319
8,435
29,932
68,457
58,752
74,956
13,623
57,059
17,447
85,793
3,430
5,537
70,852
6,281
214,367
22,622
26,369
92,715 I

83,922,800
284,000
1,713,000
2,485,600
14,619,600
5,223,600
6,259,000
621,600
1,913,400
2,279,000
7,391,000
767,000
2,588,000
29,857,800
8,880,800
15,365,400
11,660,600
4,481,400
6,463,800
1,687,000
5,986,400
13,691,400
11,750,400
14,991,200
2,724,600
11,411,800
3,489,400
17,158,600
686,000
1,107,400
14,170,400
1,256,200
42,873,400
4,524,400
5,273,800
18,543,000

W

H
>

1
C

Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
"West Virginia
Wisconsin..
Wyoming
Total




i
;
I
>

:
I
;
I
!

501
278
6,451
794
255
193
437
1,203
98
198
467
457
318
918
78

|

63,580-

:
:
i
.....!

|
!
j
\
;
:
:

;
i
.

2,587,094
1, tSliO, 503
66,046,079
9,457,507
1,103 359
641,468
2,821,627
9,572,057
616,444
1,734,400
2,883,347
2,442,139
1,877,839
6,340,907
' 351,813
556,539,917

1,756, 162 :
288 :
581, 080 ;
77 |
34, 350, 872 •
2,142
4,
2J4 I
.3*0, 358 !
550, 9G9 1
76 ;
121. 638 i
30 ;
858, 045 i
117
,098, 835 i
2,
210
423, 465 :
56
654, 666 \
51 :
1,273, 350 !
118 :
1,197,,977 !
124
772, 575 ;
79
2,657,,980 i
172
149,,072 i
23
20,530

139,660,858
28,031 !
66,587,023
12,905 '
161,503 ; 1,110,800,293
93,6C3,069
11,616 !
55,375,849
11,960
85,434,860
23,414
91,993,540
18,137
296,541,837 I
59,579
33,877,446
7,191
24,815,804
4,108
103,861,359
20,070
126,775,115
27,687
86,279,550 |
15,093
175,150,253 I
35,194
24,684,103 i
4,882

46,306
13, 291
191, 216
U 285
21, 373
•47,114
21, 905
70, 350
12, 437
3,628
26,811
33, 700
20 972
46 755
5,937

307,045,768 j 1,832,132 | 11,191,246,207 j 2,063,594 j

9,261,200
2,658,200
38,243,200
2,257,000
4,274,600
9,422,800
4,381,000
14,070,000
2,487,400
725,600
5,3)2,200
6,740,000
4,194,400
9,351,000
1,187,400
412,718,800

CO
CO

TABLE 5.—PERSONAL RETURNS- -SEXJAND FAMILY RELATIONSHIP, DISTRIBUTION BY INCOME CLASSES FOR
THE UNITED STATES.

CO

(income returned for the calendar year ended Dec. 31, 1917.)

Income class.

Joint returns of husbands and wives,
with or without dependent children, in- Single men, heads
cluding husbands
of families.
whose wives, though,
living with them,
filed separate returns.
Number
of
returns.

Amount
of net
income.

Single women,
heads of families.

Single men, all
other.

Single women, all
other.

Wives making
separate returns
from husbands.

Number
of returns.

Grand total.

Number
of
returns.

Amount
of net
income.

-I$2,000 to $2,5001.
$2,000 to $2.590..
$2,500 to $3,0001.
82,500 to $3,000..
13,000 to $4,000i.
$3,000 to $4.000..
$4,000 to $5 0001.
$4,000 to $5.000..
$5,000 to $6,000i.
$5,000 to $6.000..
16,000 to $7,000..
$7,000 to $8,000..
$8,000 to $9,000..
$9,000 to $10,000.
$10,000 to $11,000
111,000 to $12,000
$12,000 to $13,000
113,000 to $14 000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $95,000
$25,000 to $30,000
$30,000 to $40,000
140,000 to $50,000
150,000 to $60,000
$60,000 to $70,000.
$70,000 to $80,000.
$80,000 to $90,000.




157,985 $354,619,813
4,688 $10,183,347 2,022
214,413
487,510,209 15,930 35,981,326 3,875
2,501,756
40,699
932
792
109,184,551
250,865
688,130,859 13,196 35,976,499 3,8?0
1,367,779
632
48,68°, 135
407
14,564
292,412 (1,005,125'783 14,242 48,141,294 4,459
734,867
4,736
326
21,092,027
165
146,549 i 653,232,917
6,763 30,232,014 2,262
123,057
672 !
48
3,575,167
23
84,052
459,174,248
3,875 21,169,819 1,441
50,192
324,621,723
2,438 15,761,480 ! 993
34,254
257,608,019 . 1,698 12,653,059 I 703
24,155
205,037,384f 1,271 10,756,029 ; 584
9,606,300 I 435
18,483
1,018
174,182,768
7,622,059 ! 349
14,239
728
149,513,434
6,886,286 ! 291
11,106
589
127,688,789
6,017,083 ! 219
9,131
113,904,059
481
5,334,308
197
7,570
102,190,416
397
4,583,430
167
6,485
94,015,379
316
563
21,720
374,369,773
1,073 18,465,985
15,418,289
328
11,911
689
265,849,936
205
7,512
204,865,999
388 10,607,601
228
9,012
310,378,730
455 15,707,472
123
4,957
220,033,162
258 11,548,050
8,618,345 i
71
3,159
172,250,696
159
6,520,192 | 41
2,020
102
130,171,934
5,109,677 i 43
1,596
113,756,498
69
5,623,011 !
24
1,037
87,957,659
67

$4,470,560
$3,441,978
1,563
2,331 ! J5,239,053 ! 372
8,805,139 i 62,926 i 139,6°8,S33 ! 12, P56 I 31,410,177 1,725
2,143,024 I
836 I
2,257,668 i 1,707 I 4,627,640 ! 294
10,589,0.3 I 35,^59 i
95,947,027 I 8,198 ; 22,397,171 ' 1,6C3
2,137,449
867 I
2,931,710 i 1,708 : 5,835,060 : 343
15,308,983 34,010 I U4,615;813 I 8,910 ! 33,590,170 2,404
1,459,612
479 i
2,122,8^3 j 1,000 i 4,462,311
233
73,138,031 I 5,125 i 23,070,056 i 1,774
10,005,641 16,393
98 !
227,278 !
43 i
517,389 :
257,220
49
7,928,006 10,205 ! 55,588,081 I 3,711 j 20,253,369 j 1,771
6,435 j 41,559,153
6,410,410
2,714 i 17,626,585 j 1,238
4,637 I 34,704,029 I 2,095 15,781,565 .
;
5,257,457
976
28,242,210 ! 1,650 ' 13,977,080 i
4,945,108
3,334
775
24,882,275 I 1 340 i 12,743,706 I
4,148,193
2,608
652
24,306,793 j
3;680,225
2,338 j
979 ! 10,244,499 ! 588
19,923,360
3,325,070
1,736 i
866 ! 9,923,045 ! 447
17,119,429 !
2,708,581
1,368
735
9,143,132 ! 304
16,655,324 i
2,678,222
1,236
672
9,050,205 ! 355
14,679,163 I
2,407,846
308
1,015
498
7,214,615 I
9,865,848
3,512 ! 60,864,785 ! 1,925 33,268,274 ! 1,104
44,597,675 | 1,179 26,161,450 i
7,407,393
2,004 '
695
36,09g 141 !
5,615,901
713 19,740,022 ! 432
1,321
54,888,902 !
7,850,855
1,597
886 30,594,517 i
555
40,336,551 I
5,477,820
899
504 22,485,945 I
346
32,606,627 :
3,8°3,838
596
326 17,917,935 ! 230
25,998,674 \
2,659,6^8
406
174
211 13,679,140 j
21,266,162 !
3 200,073
126
288
170 12,582 162 !
18,888 249 l
2,038,735
80
223
108
9,846 743 i

$ 5 , 3
3,875,499
797,139
4,434,444
1,166,478
8,385,205
1,019,226
8,007,237
255,755
9,694,391
8,028,035
7,305,809
6,716,313
6,189,618
6,187,214
5,149,374
4,938,555
4,783,767
4,452,580
19,139,575
15,438,304
11,627,5%
19,184,333
15,418,486
13,187,601
11,275,378
9,436,145
6,778,914

$378,780,244
168,961
707,210,583
311,5 5
191,511,478
45,260
857,475,0 3
312,961
62,120,611
18,521
356,437 1,225,167,248
30,890,846
6,939
797,685,896
178,866
4,955,866
933
573,807,914
105,055
414,007,386
64,010
333,309,938
44,363
269,674,124
31,769
231,752,860
24,536
20i; 554,224
19,221
172,895,924
15,035
153,830,839
12,328
140,692,242
10,427
127,352,013
8,789
515,967,240
29,897 ;
374,873,137
16,806
288,485,?60
10,571 I
438,534,809
12,733 |
7,087 | 315,300,014
248,475,042
4,541 i
190,304,946
2,954 j
165,350,717
2,222 I
131 133,311
1,539 i

I
8

$90,000 to S100,000
1100,000 to $150,000
i
$150,000 to $200,000
1
$200,000 to $250,000
:
$250,000 to $300,000
j
$300,000 to $400,000
,
!
$400,000 to $500,000
$500,000 to $750,000
\
$750,000 to $1,000,000
i
$1,000,000 to $1,500,000... I
$1,500,000 to $2,000,000...!
$2,000,000 to $3,000,000.. J
$3,000,000 to $4,000,000... i
J4,000,000 to $5,000,000...!
$5,000,000 a n d over
j
Grand total
1

ML
2,260
860
471
234
255
118
140
65
46
21
16
2
6
2

76,599,933
273,725,100
148,160,689
105,581,693
63,763,575
87.499,786
52,135,283
85,039,306
56,842,758
55,278,708
36,296,339
39,349,884
6,653,841
28,806,973
16,511,216

jl, 450,723 8,390,968,851

40
111
44
23
9
9
5
5

; 3,776,979
i 13,421,279
i 7,358,355
5,137,633
! 2,557,944
3,052,850
!
! 2,196,404
3,312,806
1,553,949
2
1,044,400

i
1 I

17
60 |
18 i
11
6 I
6 i
!

134
434
218
115
49
65
33
41
16
6
7

2 1 5,354,139
1

5,794,559 \

1

'

!

!
I
:
!
,
!
!

12,499,444 ;
52,865,234 I
37,989,482 |
25,347,565 I
13,457,941 !
22,473,825 I
14,641,097 !
25,089,723 I
13,455,344 j
7,214,600 i
12,023,324 i
11,636,167 I
10,245,144
8,462,620
34,936,604

72,668 412,096,152 25,368 1174,811,281 199,263 11,349,784,238

Nontaxable.—Exemptions and dividends exceed net income.




1,619,568
7,167,073 :
3,017,344 i
2,470,501
1,580,604 j
2,167,901 I
2,240,207 I
1,306,788 i
770,876 j

2

103
227
90
53
23
27
10
19
3
7
2

I

9,718,939
28,159,180
15,077,574
11,821,736
6,269,977
9,456,496
4,543,818
11,157,991
2,713,044
8,827,740
3,096,162
2,384,274

78
210
71
30
21
18
8
18
3
7
3

i 7,415,456
! 25,154,174
! 12,378,866
i 6,772,175
1 5,908,306
! 6,099,000
1
3,398,302
• 10,703,827
; 2,604,858
8,048,101
i 4,871,119

!
1

1,183
3;302 ;
1,301 i
703 I
342 !
380 :
179
225
90 i
67 !
33 i
24 i
5

111,630,319
400,492,040
223,982,310
157,131,303
93,538,347
130,749,858
79,155, 111
136,690,441
77,940,829
80,413,549
56,286,944
58,724,464
16,898,985
37,269,593
57,242,379

•i63,580 (556,539,917 |20,530 |307,045,768 1,832,132 |11,191,246,207

Classes grouped to conceal the net incom? and identity of the taxpayers.

CO
C71

TABLE 6.—PERSONAL RETURNS—DISTRIBUTION OF INCOME BY SOURCES AND BY STATES FOR THE UNITED
STATES, NET INCOMES, $2,000 AND OVER.

CO

[Income returned for the calendar year ended Dec. 31,1917.]
Business.
States and Territories.

Alabama
A la^ka
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florid a
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Ma .sachusetts.
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebra ska
Nevada
NewHampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma




Number of j
returns, j

12,978 :
1,876 i
7,143
11,307 I
94,794
21,163
31,632
4,124
15,082
9,297 I
23,849 ;
2,888 '
7,994 !
148,713 !
45,90S !
60,160 :
35,809 ;
20,074 j
20,015 I
9,222 ;
30,673 I
78,644 j
54,347 i
45,666 J
9,240 i
54,457 !
14,086 !
49,632 !
2,983 i
6,075 i
68' 770
4,448
266,223
13,263
12,821
95;386
28,031

Wages and
salaries.

$25,491,321
3,299,914
13,613,985
13,082,019
158,844,986
29,242,128
67,331,490
9,117,628
32,746,345
15,478,028
40,513,394
6,743,689
7,356,576
301,312,393
64;385,363
36,825,017
31,006.974
27,489,917
37,803,660
15,983,758
75,401,629
208.108.710
118^016^260
62,199)083
12,478,494
103,239,177
20,670,819
32,503,344
4,670,058
10,799,594
183,056,223
6,889,203
817,070,631
20,972,478
8,620,490
213,834,985
31,348,804

Total gross
sales and
other income.

Total deductions.

Net income
from business. |

$85,896,632 i
$69,328,665
6,480,787
- 4,789,505
,
36,669,141 '
29,079,146
95,513,808
74,200,358
643,305,012
488,379,464
137,064,125
99,403.550
: 197,184)604
161,761)837
.
28,850,481 :
22,715,999
i
77,822,463
64,102,180
i
70,738,130 ;
56,033,948
I
179,383,044 \
139,705,688 !
I
12,462,270 !
9,491.243
j
53,761,278 ,
35,714; 809
j 984,428,344 ::
753,338,841
:
316,733,278
2 54,210,074
431,280,705 ;
271,368,566 !
' 270,374,150 i
185,908,991
115,415,406 .'
82,815,769 |
161,174,787 j
129,131,282 I
64,472,537 i
51)980,026 i
250,895,451;
211,467,721
699,211,990
597,226,367 :
359'. 185,497
287,055,133 !
272) 469,352
195,616,839 ;
149|308,6S6
125,300,626 I
346,040,958
269:299.683 i
100,646; 245
75,593,959 ;
333,631,554
216,587,584 ;
16,112,318
11,849,160 i
55,959,072
47,556,794 |
446,544,805
365,009,529 j
34,890,072
26,131,834 2,419,690,553
2,080,451,290 i
90)2r6,5l9
69,223,575 !
83,771,708
51,208,072 i
630,975,790
506,673,838
205,187,429 I
152,263,152 \
;

$16,567 ,967
1,691, 282 I
7,589, 995 I
21,313, 450 j
154,925, 548 j
37,660, 575
35,422, 767 1
6,134, 482 !
13,720, 283 \
14', 704, 182 i
39,677, 356 I
2,971, 027 ;
18,046, 469 I
231,089) 503 ;
82,523, 204 I
159,912, 199 !
84,465, 159 I
32,599, 637 !
32,043, 505 :
12, 492. 511
39,427, 730 •
101,985, 623
72,130 364 ;
76,852! 513 :
24,008) 070
76,741, 275 !
25,052, 286 i
117,043, 970
4,263, 158 !
8,402, 278 ,
81,535, 276 i
8,758. 228 j
339,269, 263
21,072, 944 !
32,563, 626 !
124,301, 952 i
52,924, 277 !

Partnership
profits.

#5,998,387 !
585,192
2,776,240 ;
7,270,624 i
36,915,124 :
6,583,394
7,588;714 :
1,348,810 j
2,459,553 !
3,188,743 j
8,974,482 I
539,214
2,717,627 '
46,748,705 i
13,512,315 I
13,425,511 !
9,331,739 i
7,564,813 i
9,957,187 I
2,657,059 I
15,400,146 !
50,277,607 I
18,472,747 !
12,201,572 •
7,472,761 ;
20,068,223 i
3,925,742 i
9,189,801 !
'692,465 I
2,200,568 I
20,082,220 '
1,742,100 j
205,146,180 I
5,813,451 ;
2,485,568 j
33,350,992 |
10,195,613 !

Profits from
sales of real
estate, stocks,
bonds, etc.

SI,513,507
52,883
1,751,685
3,082,017
13,732,319
9,274,883
3,854,553
' 878,790
950,049
2,272,839
2,941,824
438,354
2,272.266
21)827)152
4,775,151
14,539,300
10,098,049
5,071,593
3,159,333
2,242,149
3,785,575
11,943,345
10,657,514
7,191,037
2,708,024
6,193)726
2,910,068
6,755,446
733,906
1,234,200
6,140,735
663,414
46,477,234
2,985,406
1,965,016
17,593,808
11,855,869

Rents and
royalties.

S4,916,670
363,655
2,616,236
6,496,633
44,181,887
7,150,490
10,226,614
1,693,236
7,576,890
3,492,141
9,293,057
819,608
1,841,785
68,036,545
15,616,577
22,151,261
20,768,265
5,835,260
8,505,402
2,910,655
9,940,515
22,299,129
24,054,685
10,003,684
3,593,655
23,337,352
3,614,107
16,641,231
462,596
1,684,989
19,555,026
1,136,822
93,627,040
5,157,903
2,192,997
35,050.553
20,980,550

>

g
XII

a
c

Oregon
Pennsylvania..
Rhode Island..
Sonth Carolina.
Sonth Dakota..
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia..
Wisconsin
Wyoming
Total.




12,965 '
161,503 •
11,616 ;
11,960 |
23,414 i
18,137 i
59,579 ,
7.191 i
4^108 i
20,070 I
27; 687 I

15,093 '

35^194
4,882 i

1,832,132

21,737,793
387,290,906
29,205,019
15,813,643
9,123,970
34,849,510
72', 355,509
13', 655,262
G, 394,863
41,972,464
47,737,154
29,955,791
58,120,185

6,680,266
3,648,437,902

25,718,701
237,330,325
14,102,960
24,666,309
53,845,418
23,489,825
109,596,724
9,506,959
6,481,570
27,557,089
46,075,877
11,556,242
55,281,639
8,349,154

5,180,169
78,785,198
3,921,400
4,449,542
3,911,329
10,019,345
'29,287,377
1,444,447
1,601,624
6,254,231
6,795,986
4,741,457
7,431,613
2,401,748

1,610,703
23,390,800
1,528,825
1,209,779
3,737,450
2,943,113
15,733,272
1,169,435
352,319
2,713,620
3,522,821
6,721,184
4,729,319
2,284,958

4,185,221
50', 484,467
4,254,744
6,067,512
5. 225,729
6,779,636
35,164,644
1,726,513
'884,491
7,455,038
8,706,719
6,023,133
7,252,009
2,307,842

13,570,931,459 | 10,705,518,713 2,865,412,746

775,086,665

318,170,617

684,343,399

135,429,
1,387,032,
85;943,
85,101,
146,265,
104,060,
433,020,
30,283,
42,590,
139,979,
162,537,
72,537
245,80i;
36,518,

109,710,874
1.149,701 797 :;
71,840; 367
60,435, 642 i
92,420, 270 i
80,571,049 I
323,423, 277 I
20,776, 492 ;
36,108, 617 i
112,422, 286 !
116,461,491 |
60,981,389
190,520, 246
28,169,819

>
O

w

a
6

g

Co

TABLE 6.—PERSONAL RETURNS—DISTRIBUTION OF INCOME BY SOURCE AND BY STATES FOR THE UNITED
STATES, NET INCOMES, $2,000 AND OVER—Contimied.

00

[Income returned for the calendar year ended Dec. 31,1917.]
Dividends.
States and Territories.
1913-1916

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
Missouii
Montana
Nebraska
Nevada..
New Hampshire.
New Jersey
New Mexico
New York
,
North Carolina..,
North Dakota....
Ohio
Oklahoma
Oregon




$1,652,246
333,762
1,002,993
1,374,715
26,005,328
5,553,547
19,313,196
3,170,787
5,125,410
2,394,759
6,882,514
650,070 ;
857,416 !
65,984,620
8,851,182
6,881,064
5,076,458
7,401,371
6,671,548
4,197,797 ,
11,584,965
51,927,871
22,736,341
19,941,390
2,037,463
29,277,810 !
1 609,265 |
5,496,554 |
153,200 i
3,333,970 !
32,441,484 j
972,878 !
263,697,335 i
3,736,125
1,156,430
72,304,335
4,982,124 I
2,445,686

1917
$6,449,467
240,246

3,414,967
5,470,881
76,944,692
16,021,540
53,248,997
26,934,829
14,496,493
6,650,076
12,770,075
9,676,202
2,825,630
129,151,905
23,856,241
15,521,935
11,535,629
17,502,624
12,067,628
11,242,124
33,941,063
147,989,008
63,057,744
31,263,082
3,663,982
51,703,484
5,901,678
11,818,806
556,556
8,901,414
72,288,024
2,008,186
527,345,834
11,580,117
2,934,244
122,783,295
12,585,675
7,137,325

Total.
$8,101,713
574,008 !

4,417,960
6,845,596 I
302,950,020 j
21,575,087
72,562,193
30,105,616
19,621,903
9,044,835
19,652,589
10,326,272
3,683,046
195,136,525
35,707,423
22,402,999
16,642,087
24,903,995
18,739,176
15,439,921
45,526,028
199,916,879
85,794,085
51,204,472
5,701,445
80,981,294
7,510,943
17,315,360
700,756
12,235,384
104, 72c), 508
2,981,064
791,043,169
15,316,242
4,090,674
195,087,630
17,567,799
9,583,011

Interest and
investment I Total income.
income.
I
$2,122,051
152,100
1,378,291
4,131,291
34,352,623
6,920,155
16,828,918
3,874,969
10,535,694
1,245,554
5,188,002
980,066
1,242,693
67,952,425
3,301,059
14,586,283
2,063,649
7,009,112
12,672,582
7,536,812
30,429,632
47,868,077
5,987,423
25,038,660
431,360
22,587,847
522,146
21,066,741
166,628
1,562,816
35,538,412
475,110
331,310,618
4,097,747
2,876,698
21,240,386
7,024,840
3,977,644

$64,711,616
6,719,034
34,144,392
62,221,630
545,902,507
118,406,712
213,815,249
53,153,531
87,610,717
49,426,322
126,240,704
22,818,230
37,160,462
932,103,248
219,821,092
283,842,570
174,375,922
110,474,327
122,880,845
59,262,865
219,911,255
642,399,370
335,113,078
244,691,021
56,393,809
339,148,894
64,206,111
220,512,893
11,698,567
38,119,829
451,637,410
22,645,951
2,623,914,135
75,416,171
54,795,079
640,460,306
151,897,752
71,993,242

General
deductions.

$4,502,054
210,528
2,190,384
3,723,343
44,450,961
9,748,837
13,888,525
2,556,355
5,235,325
4,106,326
10,069,592
1,293,975
3,324,948
68,318,648
17,225,166
28,773,709
13,100,920
7,575,083
6,984,665
4,147,155
11,899,466
41,087,868
33,110,668
20,695,418
3,843,096
32,848,707
4,913,119
17,783,998
735,251
2,377,533
29,879,986
1,753,230
184,177,987
5,767,040
5,741,356
42,369,384
12,236,894
5,406,219

Net income.

$60,209,562
6,508,506
31,954,008
58,498,287
501,451,546
108,657,875
199,926,724
50,597,176
82,375,392
45,319,996
116,171,112
21,524,255
33,835,514
863,784,600
202,595,926
255,068,861
161,275,002
102,S99,244
115,896,180
55,115,710
208,011,789
601,311,502
302,002,410
223,995,603
52,550,713
306,300,187
50,232,992
202,728,895
10,963,316
35,742,296
421,757,424
20,892,721
2,439,736,148
69,649,131
49,053,723
598,090,922
139,660,858
66,587,023

o
o

Pennsylvania...
Rhode Island-..
South Carolina.
South Dakota..
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia..
Wisconsin
Wyoming
Total




79,112,336 |
9,526,841 I
803,325 !
901,385 I
4,379,926 i
14,052,297 '
2,139,718
1,677,618
4,373,380
6,369,271
6,584,311
17,502,430
571,303
857,210,150

237,956,265 j
25,603,575 I
6,595,888
3,019,970 i
12,481,351
29,113,871 i
6,370,904 j
6,700,669 i
18,065,064 J
14,373,044 ;
22,271,209 !
29,959,429 !
2,609,412 !

317,068,601 )
35,130,416 !
7,399,213
3,921,355 i
16,861,277 i
43,166,168 !
8,510,622 i
8,378,287 \
22,438,444 i
20,742,315 >
28,855,520 !
47,461,859
3,180,715 !

1,991,632,349 j 2,848,842,499 j

89,883,472 ! 1,184, 233,769 i
99, 189,439 !
11,046,075 !
59 908,404 '
302,406 !
93, 972,875
14,207,624 !
5,364,690 j
ioo 307,396
1.9,707,866 j
325 011,560
1,221,683 j
37 234,921
2,559,292 I
23' 652,446
4,469,060 |
112 859,946
3,557,240 !
137, 138,112
6,155,519 !
94 008,846
9,728,723 !
190, 005,347
1,234,692 |
28, 439,375
936,715,456

12,077,009,284

73,433,476 i 1,110, 800,293
93, 663,069
5,526,370 !
55, 375,849
4,532,555
85, 434,860
8,538,015 i
91, 993,540
8,313,856 !
296. 541,837
28,469,723 |
33, 877,446
3,357,475
24, 815,804
1,836,642 '.
103! 861,359
8,998,587 !
10,362,997 i
128; 775,115
7,729,296 I
86, 279,550
,150,253
14,855,094 i
175,
,684,103
1,755,272 j
24:
885,763,077 j 11,191,246,207

I
5

C

S
S3

CO
CO

TABLE 7.—PERSONAL RETURNS -DISTRIBUTION OF INCOME BY SOURCES AND BY INCOME CLASSES FOR THE
UNITED STATES.
[Income returned for the calendar year ended Dec. 31,1917.]
Business.
Number of!
returns. |

Income class.

$2,000 to $4,000
$4,000 to 85,000
$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 8200,000
$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 a n d over
Total




;

Wages and
salaries.

Total gross
sales and
other income.

Total deductions.

83,414, 353,932 $1,478,053,293
1,153, 295,911
324,587,410
530,770,260
2,437, 647,684
219,103,913
1,441, 906,909
130,158,698
912, 881,906
58,182,161
370, 588,110
27,024,793
219, 078,808
14,713,879
109, 707,005
27,130,787
237, 073,276
14,142,129
96, 371,778
8,248,313
56, 124,153
17, 204,049
3,306,436
93, 740,015
11,006,191
85, 803, 159
13,322,105
871,009
2,708,332
693,518
2,792,517
177,191
161,529

1,213,665 J $1,552,870,047
300, 768, 540
185,805 i
660,884,433
270,666 I
432,242,109
95,696 ;
I
295,530,303
40,110 !
1
128,189,649
11,628 '
!
69, 960, 974
5,176
I
2,722 I
44, 939,127
i
3,302 '
63,093,841
i
1,302
28,329,535
!
703 !
19,333; 496
|
342 !
8, 750,887
1
559 ;
21,355,802
i
13,720,917
j
315 i
2,276,212
j
67
2,118,622
33
4,064,408
41

$4,892, 407,225
1,477, 883,321
2,968, 417,944
1,661, 010, 822
1,013, 040, (504
428, 770,271
246, 103, 601
124, 420,884
264, 204,063
110, 513, 907
64, 372,466
20, 510,485
104, 746,206
99, 125,564
579,341
486,035
338,720

j 1,832,132
!

13,570,931,459 10,705,518,713

3,348,437,902

Net income
from business.

2,865,412,746

Profits from
Rents and
Partnership sales of real
profits.
estate, stocks, royalties.
and bonds.
$147,025,429 j
46,353,085 j
128,969,639 '
99,561,487 i
90,988,575 ;
50,422,382 I
32]723,438 i
23,731,795 !
40,008,356 '
25,718,957 I
18,257,601 i
11,404,531 i
25,682,632 |
17,751,519 1
4,010,538 !
6,817,834 I
5,658,867 j

775,086,665

$73,627, 895
$280,423,809
26, 613, 822
63,051,871
52,909, 852
126,391,211
41,471, 663
78,168,500
34,122, 118 i
52,309,355
17,133, 668 I
22,403,030
11, 793, 842 !
12,447,889
7,706, 273 I
8,112,151
!
13,181, 698 !
11,231,392
8,437, 367
6,407,811
4,605, 140 I
4,437,442
3,297, 151 I
2,514,807
8,198, 872 I
5,592,214
5,753, 547 i
4^ 794,298
1,377, 169 I
1,362,954
2,934, 618
433,904
5,005', 922
4,260,761
-T
318,170,617

I

684,343,391)

H
H

o

g

Dividends.
-----

Income class.
1913-1916

$2,000 to $4,000
$4,000 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




1917

Total.

Interest and
investment
income.

Gross income.

$4,288,569
6,039, 324
49', 282, 229
99,891, 116
138,216, 193
89,707. 958
62,503. 915
43,591, 944
75,074, 034
46,726. 909
31,421. 475
19,153', 854
47,127, S35
5), 274, 898
25,239, 625
16, 957, 611
40, 712, 661

$126,946,638
63,413,046
230,251,816
282,092,996
299,025,500
172.822,414
116,249,727
81,160,950
137,818,469
74.543,308
56', 343,084
37,625,266
72. 706', 584
89,651,511
33,339,590
20,684,409
93.; 957,041

$131,235,207
69,452,370
279,534,045
381,984,112
437,241,693
262,530,372
178,753,642
124, 752,894
212,892,503
121,270,217
87,764^ 559
56,779,120
119,834,419
144.926,409
61^579,215
37.642.020
140,669,702

$49,942,095
64,293,646
171,907,269
146,793,995
132,298,026
65,097,028
44,166,651
31,208,833
51,746,128
31,559,453
21", 771,666
14,462,539
31,100,942
33,073,557
13,425,081
7,069,284
26, 799,263

S3, 713,185,775

857.. 210., 150

1,991,632,349

2,848,842,499

936,715,456

General
deductions.

Net income.

1, 399,325, 779
1, 172,648,768
603,958,290
376,871,229
255,164,952
419,284', 705
235,865,469
164,418,217
100,515,471
222,771,072
233,342,352
86,739,501
59,808,799
186,620,452

$360,921,588
66,544,002
123,858,621
87,033', 297
70, 755', 562
40,183,234
21,215,566
12,401,322
18,792,665
11,883,159
7,286', 914
6,977,124
12,866,103
18,711,082
6,325,952
3,521,855
16,485; 031

$3,352,265,187
828,576, 742
1,827,508,088
1,312,292,482
1,101,893.206
563,775', 056
355,655,663
242, 763,630
400,492,040
223,982,310
157,13i; 303
93,538,347
209,904,969
214,631,270
80,413,549
56,286,944
170,135,421

12, 077,009,284

885,763,077

11,191,246,207

895,120,744

1, 951,366,709

^
L5
P
^
£
c
o

?

TABLE 8.—PERSONAL RETTTRNS—DISTRIBUTION OF INCOME BY PRINCIPAL SOURCES AND BY STATES FOR
THE UNITED STATES—NET INCOMES $2,000 AND OVER.
[Income returned for the calendar year ended Dec. 31, 1917.]
Income from salaries and wages.

States and Territories.

Alabama
Ala ska
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
Neva1a
New Hampshire
New Jersey




Number
\ of returns
I showing Amount of
Amount of
! salary income from income from
land wage; this source
this source
i as the
on these
on all
i principal
returns.
returns.
! source of)
urce
income.
6,621
1,211
4.164
2,811
38,611
8,240
16,120
1,730
9,739 j
3,881 i
9,543 :
1,739 |
2,156 I
64,738
16,388
8,226
6,863
7,046
8,463
3,711
15,764
42,091
26,316
15,940
2,793
22,468
6,376
7,340
1,543
2,519
39,771

$21,194,772
3,039,254
11,723,769
9,167, 903
128,146,720
23,546,852
55,970,378
6.419,229
29,296,901 I
12,459,586
31, 776,901
5,580,374
5,712,824
251', 523,259
49,582, 778
26,833,209
22,153,565
20,138,394
29,165,108
12,771,063
63,432,425
167,030,894
93,557,898
49,720,880
8,631,755
86,074,462
17,597,082
22,909,543
4,115,100
8,731,089
159,611,202

$25,491,321
3,299,914
13,613,985
13,082,019
158,844,986
29,242,128
67,331,490
9,117,628
32, 746,345
15,478,028
40,513,394
6,743,689
7,356,576
301,312,393
64,385,363
36,825,017
31,006,974
27,489,917
37,803,660
15,983,758
75,401,629
208,108,710
118,016,260
62,199,083
12,478,494
109,239,177
20,670,819
32,500,344
4,670,058
10,799,594

183,056,223

Income from business.

Income from investment.

Grand total,

Number
Number !
i of returns Amount of 1 Amount of of returns; Amount of
Amount of
I showing income from ' income from showing | income from income from
Total
invest- ;
business this source
this source ! ment as I this source this source number
! as the
of
on all
on all
principal ; on these
i principal on these
returns.
returns.
returns.
returns.
source of j returns.
i source of
income. I
I income.
4,183
540
2,044
6,194
35,584
9,215
7,592
1,342
2,621
3.506
10,386
484
4,640
60,120
23,547
42,581
23,090
9,213
8,098
3,133
8; 639
18,865
17,650
23,427
4,870
22,216
5,897
36,276
1,108
1,917
16,471

$20,682,884
2,097,071
9,634,461
26,396,587
178,982,485
43,183,024
37,573.327
6,805,004
14,489,002
17,076,460
45, 744,737
2,960,242
19,887,510
259,894,681
90,487,837

170,952,254
91,336,837
37,731,666
38,662,542
13,945,320
49,876,920
135,313,823
81,352,615
85,135,575
28,861,360
87,962,695
27,232,822
122,196,771
4,716,049
9,238,033
91,763,690

$24,079 ,861
2,329 357
12,117 920
31 666 091
205^572 991
53 518 852
46 866 034
S 362 082
17 129,885
20 165 764
51 593,662
3 948, 595
23 036 362
299, 665; 360
100 810. 670
187,877; 010 •
103,894, 947 I
45,236', 043 !
45,160, 025 I
17 391, 719 •
58!613, 451 i
164, 206, 575
101, 260, 625 J
96,245', 122 l
34,188, 855 !
103, 003, 224 ;
31,888,096 !
132, 989, 217 1
5,689, 529 !
\\ 837, 046
107',758, 241

$9,124,312
743,431
4,604,102
935
10,261,644
2,302
20,599 125,793,483
3 708
23,964; 325
69,437,111
7 920
29.736,752
1 052
22,' 408,323
2 722
9,924,372
1 910
22,414,342
3 920
9,806,635
665
3,861,294
1 198
23 855 206,252,622
38,042,979
5,973
33, 454,813
9,353
28,198,490
5 856
25,527,520
3,815
21,685,438
3,454
14,507,837
2 378
46,350,426
6'
,270
17,688 180,711,836
87,930,121
10,381
50,759,260
6,299
6,403,348
1,577
84,445,723
9,773
8,277,105
1,763
26,355,506
6;016
813,941
332
10,570,737
1,639
12,528 . 97,319,914
2,174

' 125

$15,140,434
12,978
1,089,763
1,876
8,412,487
7,143
17,473,520
11,307
181,484,530
94,794
35,645,732
21,163
99,617, 725
31,632
35,673,821
4,124
37, 734,487
15, 082
13,782,530
9,297
34,133,648
23,849
12,125,946
2,888
6,767,524
7,994
331,125,495 I 148,713
54,625,059
45,908
59,140,543 I 60,160
39,474,001 ! 35,809
37,748,367 i 20,074
39,917,160
20,015
25,887,388 j
9,222
85,896,175 I 30,673
270,084,085
78,644
54,347
115,836,193
86,246,816
45,666
9,726,460
9,240
126,906,493
54,457
14,036
11,647,196
49,632
55,023,332
2,983
1,338,980
6,075
15,483,189
68,770
160,822,946

Total
amount of
income.

$64,711,616
6.719,034
34,144,392
62,221,630
545,902,507
118,406,712
213,815,249
53,153,531
87,610,717
49,426,322
126,240, 704
22,818,230
37,160,462
932,103.24*
219,821,092
283,842,570
174,375,922
110.474,327
122; 880,845
59,262,865
219,911,255
642,399,370
335,113,078
244,691,021
56,393,809
339,148,894
64,206,111
220,512,893
11,698,567
38,119,829
451,637,410

New Mexico
New York
North Carolina.
North JJakota..
Ohio
Oklahoma
Oregon
Pennsylvania...
Rhode Island...
South Carolina.
South Dakota..
Tennessee
Texas
Utah
Vermont
Virginia
Wa Jhingtqn
West Virginia..
Wisconsin
Wyoming
Total




1,970 i
5,626,143
145,350 ! 679,050,682
4,847 ' 15,774,724
2,364
6,116,545
46,024 174,683,137
7,236
22,482,294
4,890
17,307,211
84,915 314,661,120
23,861,869
5,943
11,193,743
3,635
2,134
5,526,133
8,407
27,237,143
55,080,971
17,650
3,896 ! 11,614,414
1,494 i
4,888,941
8,341 i 30,395,409
12,621 I 39,788,338
22,527,128
8,549
45,840,575
12,910
1,894
4,999,088

203
817,070, 631 I
20,972. 478 I
8,620, 490 '
213,834, 985 I
31,348, 804 1
21,737, 793 i
387,290, 906 i
29,205! 019 i
15,813: 643 I
9,123' 970 i
34,849! 510 i
72,355; 509 I
13,655; 262
6,394; 863 I
41,972 464 !
47,737; 154 i
29,955; 791 1
185 !
58; 120; 266 I
6', 68O;
; 789,992 -2,956,270,777 3,648,437,902

22,645,951
9,784,053 ! 11,163,752 :
4, 448
4,592,996
600
2,936,858
135
,
478,045,408 590,862,677 j 51.830 764,847,730 ,215,980,827 266, 223 ! 623,914,
13, 263
24,870,049
29,871,801 !
75,416, 171
24,571,892
2,831
16,023,094
12, 821
34,126,901
37,014,220 ; 1,367
54,795,079
9,160,369
4,565,135
131,678,708 1 175,246,752 | 15,835 168,753,592 251,378,569
640,460,306
95, 396
45,573,189
57; 871,052 ! 74,975,759 j 6,292
151,897,752
28, 031
32,340,156
965
17,745,876
29,619,446 : 32,509.573 S 2,080
71,993, 242
12,
\\, 665,213
769
285,393,730j i 339,506,323 i 29', 304 295,844,353 457,436,540 161, 503 . 184,233,
,
616 I 99,189, 439
50; 431,235
15.680,320
19,553,185 i 2,864
11,
34.623,299
13,769,131
26,951,275 i 80,325,630 ! 2,148
11, 960 !
59,908, 404
7,922', 973
23,354,708
57,122,121 i 61,494,197 ! 2', 244
23, 414 i 93,972, 875
7.490,691
29,005,603
30,124.374 ! 36,452,283 ; 3,452
18, 137 ! 100,307,396
18,168,068
98,038,678
128,972,895 i 154,617,373 • 11,726
59, 579 i 325,011.560
61,277,559
11,458,818
10,166,796 ; 12,120,841 '• 1,145
7, 191 i 37,23*1 921
8, 404', 147
11,822,070
8,435,513
7,304; 021
4, 108 i 26,652. 446
986
7,999,334
28,813,048 i 36,524,940 \ 3,894
17, 199 | 112,859; 946
23', 558', 420 34,362,542
33,006^274
56,394.684
50,304,330
27, 687 i 137,138. 112
3,771
24.010,325
41', 034,172
12,855,989 i 23,018^883 ] ; 4,062
94,008; 846
17 964
30.125,048
,347
64', 442', 591 35 192 ! 190,005;
58,044,907 i 67,442,571
6.339
42, 491', 064
10,146,637 i 13,035,860
4' 884 '
26,439,375
6! 723,249
' S33
3,468.764
_!_
710,357 ;3,340,050,344 3,958,670,028 | 331,783 j2,87R, 203.. 565 |4,469,901,354 1,832,132 J12,077,009,284
1,878
69,043 1
5,585] !
9,090
33,537 !
14,503 i
5,995 I
47,284 1
2,809
6,177
19,036
6,278 :
30,203 ,
2,150
1,628
4,964
11,295 ,
5,353 !
15,945
2,155 i

l3
g

8
o

Cc

TABLE 9.—PERSONAL RETURNS—DISTRIBUTION OF INCOME BY PRINCIPAL SOURCES AND BY INCOME CLASSES
FOR THE UNITED STATES.
jIncome returned for the calendar year ended Dec. 31,1917.]
Income from salaries and wages.

Number
of reIncome class.
principal!

source of

Per

Income from business.

cent

! Per cent
cent
Number Per of
I of
I income
returns I
Total in- • in each
Total income from i class
come from
salaries and j derived
business
wages.
i from
lsiness,
cipal
*«id a
j salaries source of as prm- !
; and
cipal j
§ |
j wages. income. source. ]
nf

<*

Income from investment.

Grand total.

| Number
!
I
i of rePer cent
I Per cent: turns in Per cent!
of
j
of
of I
each
income j
returns , Total in; income
in each j Number
; in each showing! showing I come from
class | of reinvest- | invest- j
| class
|
I derived ment as i ment as ( investment. derived ! turns.
from
! from
prin- principal'
invest- j
'business. cipal
source. !
ment. !
source of
incomi

Total
amount
of income.
>

j_

$2,000 to $4,000
•14,000 to $5,000
$5,000 to $10,000
$10,000 to 120,000
$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 a n d o v e r . . . .
Grand total.




580, 402
67,023
97,607
30,443
10,134
2,359
904
403
423
141
66
20
44
16
2
1
1

47.82 $l,552,8~9,047
36.05 300,768,540
36.05 660,884,433
3i.81 432,242,109
25.27 295,530,303
20.29 128,189,649
69,950,974
17.45
44,939,127
14.92
63,093,841
12.81
28,329,535
10.83
19,333,493
.94
8,750,887
.58
21,355,802
.79
13,720,917
.51
2,276,212
.03
2,118,622
.03
4,054,408
.03

41.82
33.60
33.87
30.89
25.20
21.22
18.57
17.61
15.05
12.01
11.76
8.71
9.59
5.88
2.62
3.54
2.18

483,996 i
84,452 I
102,295 i
25,409 !
8,8:6 I
2,402 J
1,053 !
544 !
664 ;
279
145 i
68 I
110
50 j
8:

9,992

43.12 3,648,437,902

30.21

710,357j

39.89
45.43
37.79
26.55
22.13
20.65
20.34
19.99
20.11
21.13
2.06
1.99
1.97
1.59
.12
.15
.03

l$l,698,708,617 ;:
i 397,554,317
j 712,649,751
I 360,137,053 '
j 255,269,391 ;
125,738,211
! 71,542,0^3 !
i 48,151,947 :
!
80,320,841
i 48,298,453
| 31,111,054 !
! 18,008,118
44,887,695
36,827,171 '
8,095,039
12,544,969 (
10,826,318 ,

38.77 |3,958,670,028 j

45.75
44.41 |
36.52 ;
25.74 i
21.77 ;
20.82 !
18.98 I
18.09
19.15
20.48 |
18.92
17.91 !
20.14 !
15.78 I
9.33 !
20.97 i
5.80 !

149,267
34,330
70,764
39,844
21,100
6,837
3,219
1,772
2,215
882
492
254
405
249
57

32.78

331,783

39

12.30 $461,601,111
18.47 ! 196,797,887
26.14 I 577,832,525
41.64 i 606,945,607
621,849,074
52.61
59.08 350,030,430
235,368,182
6 .19
164,073,8,8
.10
275,870,023
'.08
159,237,481
74
113,973,667
00
73,756,456
43
156,527,575
25
182,794,264
90
76,367,250
85
45,145,208
82
171,729,726
18.11 14,469,901,354
|

12.43 1,213,665 I$3,713. 183,775
185,805
21.99
895! 120,744
29.61
270,665 1,951; 365,709
43.37
95,695 1,399, 325,779
53.03
40.110 1,172, 618,768
57.96
603! 958,290
11,628
62.45
376, 8-1,229
5,176
64.30
255, 164,952
2,722
65.79
419, 284,705
3,302
67.51
235, 835,439
1,302
69.32
164, 418,217
703
73.38
100, 515,471
342
70.26
222, 771,072
559
78.34
233; 342,352
315
88.04
67
83, 739,501
75.48
33
59, 808,799
92.01
183, 620,452
41
37.01 1,832,132 |12,077,009,284

O

TABLE 10.

PERSONAL, RETURNS- NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR YEARS 1917 AND 1916.
Total number of
returns.

81 ,000 to
$2,000.

92,000 to
§2,500.

19171

I9175

$2,500 to
$3,000.

$3,000 to 84,000.

$4,000 to 85,000.

1916

1916

1917

1916

351
53
152
430
3.884
717
1.474
167
1.305
304
640
1 ~n
123
6.612
1,229
1,766
' 816
681
672
480
1, 562
4, 998
1,728
1,372
201
2, 392
"289
791
99
278
3,434
172
13.820
' 383
265
3.413
'371
522

659
60
315
873
5,391
1,258
1,721
' 286
.803
587
1,595
173
421
8, 338
2,078
3, 905
2, 073
1,244
1.302
' 552
2, 512
4,467
2.609
2\ 040
' 689
3,189
779
3 048
124
335
4,077
233
17,057
808
719
5,273
1,604
746

268
35
135
288
2,438
499
1,116
' 135
859
217
443
125
94
4, 605
' 917
1.094
' 563
485
553
370
1,188
3,560
1,365
900
176
1,522
239
637
40
214
2, 508
91
10.313
317
185
2,645
294
349

£5,000 to $6,000.

16,000 to 17,000.

States and Territories.
1917




!

'
j
|
I
I
i
I
,.,..,
i
;
!
i
j
|
;
!
'
;
;
i
j
;
|
;
;
j
j
!
j
|
|
|
|
|
;

2,097
243
994
2,255
21" 208
4', 435
9,713
1,346
6,808
1,779
3,444 !
1,144 I
756 |
37,525 j
7,004 i
8,497!
4,290 j
3,887 i
4,517 !
2, 823
9,674
32,291 ,
11,448 I
7,556 i
1)440 !
12,956 !
1,801 !
4,286 |
364 I
1,735
19,701 !
813 !
93,155
2,207
1,176
21,774
2,539
2 800

8,866
2,694
5,121 i
6,532 |
87,438 j
19,464 i
32,840
3, 908
14,655
6,039 1
14'. 403 I
243 ;
8,420 i
170,784 I
33,113 i
54,810 i
27,256 ;
14,618 1
12,302 I
7,890 j
30,281 I
77,467l
57)215 ;
34,343
6,142
37,151 .
,
14,610
32,840 '•
3,640
4,734 i
66,190 i
7,168 !
222,866 |
9,714 |
8,120 !
94,877
20, 727
12,106

1.2^1
791
2. 607
1, X46
~:>! 935
9,223
976
4,s27

2,444
'392 :
1,422
2,228
IS; 197
4.025 :
5.921
' 664
2 919
1.873
x . 537 :
'

2.482
' 361
1,261
2, 738
18,236
4*. 440
5,711
' 802
2.738
l) 910
5; 247

1, 643
3L252
10,130
13,408
7, 571
3) 903
3, 567
1,672
4, 509
14,02?
10, 965
10,334
1,567
10,773
2,918
10,397
619
1,096
13,188
919
46,607
2,593
2,771
19,391
5, 851
2) 578

1,777
>>2', 507
9) 694
16,658
S.304
4 128
4^027
1,812
5, 665
14,058
10,817
9,839
1,777
11,626
2,684
12,030
476
L, 190
13,273
838
">0,275
2, 925
3, 070
19,841
6,157
2,702

015
2 , Hits

36'. 57'!
1 \. Hit'.
1!.131
9) 17S
5.180 I
5,063 '
2, 367
6.823
2 )', 699
16.591 ,
14.021
2,140
13,75^ '
I, 570
12.95S
1)233
1.635
is', 70S ,
1,473
.17, 996
3,1S?2
3,6S3
24'. 050
7,ISO '
3)401 :

489
55
190
534
44 740
942
1. 660
208
I ? 907
428
680

1.246
149
547
1,378
9.301
2)271
2,948
413
1,344
968
2,697

!

f
i
i
i

2Vii

163
- 645
571
v) 374
h 023
838
I 025
566
1, 723
329
2, 052
1, 470
301
2, 892
281
988
79
351
3, 817
198
14, 034
437
234
3, 936
384
758

1 No returns were filed m these classes in 1916.

15,094 i
41209 !
7,790
3,979
2,236
2,138 :
900

3,798 :
7,165 :
4,899 ,
3,991 '
1,041
5,713 :
1,362
5,921
' 258
580
6,772
355
27,221
1,477
1,413
9,332 •
3,115 j
1,361 I

398 :
36
242:
535 i
3,392 i
710 I
1,067 |
170 i
484 !
375 '
,
879 j
90 !
249
5,143
l)205
2,144
1,108
761
745
366
1,484
2,767
1,602
1,085
433
1.854
' 458
1,643
265
2,419
'129
3 0,902
523
369
3,193
1,006
483

185
28
77
224
1,803
349
812
109
485
181
349
71
Ui
oy
3, 229
O
570
727
^T.
379
(_)
336
J2
388
O
243
O
S52
2, 509
976
652
120 999
179
141
34
169
1, 664
73
498
203
97
1, S28
235

IE.

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
,
Delaware
District of Columbia
Florida....
U eor^ia
Hawaii
Idaho
Illinois
Indiana
Iowa
, _,
Kansas
Kentucky
Louisiana
Maine
Maryland
M assachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Me \ ico
New York.
North * 'arolina
.
North Dakota
Ohio
Oklahoma
Oregon

1917

TABLE 10.—PERSONAL RESULTS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR YEARS 1917 AND 1916—Continued.
Total number of
returns.

$1,000 to
$2,000.

$2,000 to
$2,500.

82, "00 to
$3,000.

1917

1917

1917

44,602
3,231 ;
3,051 i
6,265
4,941 j
15,624 !
2,431 !
1,142 I
5,590 I
8,900 j
4,285 :

30,434
2,135
2,368
5,311
3,523
11,987
1,393
804
3,928
5,455
2,955
7,418
924

$3,000 to $4,000.

I

$4,000 to $5,000.

$5,000 to $6,000.

1916

1916

$6,000 to $7,000.

States and Territories.
1917
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Te^as
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

I
j
I
j
i
i
j

1916

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

40,289
3,745
1,204
971
4,414
10,514
1,259
1,100
4,190
5,360
2,575
8,261
673

166,668
12,311
10,361
16,240
13,314
35,837
7,445
3,150
17,881
28,635
13,188
35,360
2,781

10,904 !
1,452 i

1917
i

1916

30,323 '
1,999 '
2,5K2 ,
6,020
3,744
13,238 !
1,370 ,
762 i
3,999 !
5,457 '<
2,872 :
7,063
935

Married women making: sepa- j
rate returns from husbands* <.
Crand total




j 3,472,890

6,443 !
621 I
249 '
211 ;
1,162 !
2,331 !
223 !
221 !
946 j
1,490 !
486 I
2,066 |
152 i

1917

4,803
419
167
157
528
1,378
141
138
521
643
307
972
73

15,437 :
997 ;
1,401 I
2,710 ,
1,848 j
6,159 I
622 i
417
2,008
2,655
1,469
3,095
501

437,036

1,640,758

480,720 !

357,987

374,958

85,250 !

5,370
414
455
710
625
2,064
217
158
647
865
493
1,048
153

185,805 !

72,187

52,188

1916
3,346
297
128
92
353
892
115
93
381
439
218
672
67

h4

o

135

159

128 i.
]

1917

64,010

36, tJOo

a
o

$7,000 t o $8,000.

$8,000 to $9,000.

$9,000 to $10,000. I $10,000 to $15,000. : $15,000 to $20,000. $20,000 to $25,000. $25,000 t o $30,000. £30,000 to $40,000.

States and Territories.
1917

1916

1917

1916

1917

I 1916

1917

i 1916

I 1917

1916

i 1917 i

203
157
235 i
106
107
125
415
169 I
75
Alabama
270
23
3
3
10
14
26
24 (
7 !
9
Alaska
17
98
83
no !
50
200
59
59
75 !
Ariz na
155
39
259
165 I
472
214 I
89
197 I
Arkansas
361
149
83
115
2,067 ;
1,445
3,298
963
1,235 j
1,250
California
I 2,351
1,641
778
954
277
615
265
Colorado
j
528
541
234 |
364
151
241
190
619
582
Connecticut
709
1,114 '
461 |
613
1,287
373
613
413
86
139 i
Delaware
!
100
85
200
80 ;
72 j
77
67 |
55
250
district of Columbia
i
329
591 l
247
469
277 |
202 j
325
237 j
141
111
Florida
'
230
194
175
329
106
79 !
114 ;
57
66;
324
Georgia
'
617
345
404
796 !
230
193 !
311 j
125
163 |
!
62
Hawaii
!
88
63
113 !
106 ;
66
53 I
36
33
66 ,
56
Idaho
I
164
113
212 !
76 :
67
46 I
64 i
23
38 !
2,340
Dlinois
3,570
2,305
2,300
4.963 ! 3,679
1 722 ! 1,764 ! 1,313
1,816 !
439
Indiana
j
871
596
'688 !
410
341 I
377 i '288
i;oi6 J
333 |
411
670
841
Iowa
i 1,241
504
350
273
1.172 I
269 !
351
408
Kansas
;
730
450
304
145
354 !
'821 ;
196;
160 i
265
410 i
374
Kentucky
!
489
236
262 !
142
679 I
180 I
197 j
417
475 ''
394
Louisiana
I
517
261
332 I
161
212 !
787 |
246 j
163
204
296 !
Maine
|
271
1P3
155
102
112
406 i
125
655
Maryland
,
i
909
758
1,023 !
592
632
336
486 |
1,530
511 !
Massachusetts
; 2,028
3,439 ,
1,892
1,850
1,602
1,415 ! 1,343
1,159
3,866
1,680
642
Michigan
j 1,148
1,297 :
718
794 '
541 i
"806
424
1,762 |
660 I
371
Minnesota
i
810
448
743 j
343 i
451
532
272
l',059 i
372 ;
162
Mississippi
I
300
70
210
176 I
208
75 |
59
388 i
104 ;
720
Missouri
• 1,268
718
1,295 !
925
575 !
941
428
1,951 I
625 !
149
Montana
I
278
204 :
131
120 !
127
187
339 |
Nebraska
!
974
384 i
203 !
240
409
154 I
662
154 i
855 |
Nevada
*
j
44
23 i
22
18 j
16 i
27 ;
14 ;
13 !
27
52 I
167 ;
108 I
New Hampshire
!
169
115
87 I
68 i
93 !
66 i
119
257 |
1,985 j
1,172 :
New Jersey
I 1,675
988 i
1,221
909 i
966 I
658 !
1,275
2,645 I
55 !
52 i
37 i
New Mexico
\
110
58
32 ;
56 i
26 j
56
135 I
6,686 •
9,810 ;
5,418 I
NewYork
! 7,770
5.483
4,199 ! 4,731 '
3,392
5,739
13.285 I
168
227 !
N >rth Carolina
I
345
143
102 I
198 1
94 !
253
113;
'439 |
71 i
107 i
North Dakota
|
213
100 :
42 !
81
56 i
130
53 I
203 i
1,717
2,366 !
Ohio
I 2,310
995 |
1,311
1,286 i
798 ! 3,675
1,570
1,179 i
'324
285 i
140 !
Oklahoma
j
667
189
321 i
104 |
434
155 '
761 I
173
245 i
126 i
Oregon
\
327
174
212 |
81
236
106 I
430 i
4,551 ; 3,049 i
1,956 ! 2,285 |
Pennsylvania
j 4,066
2,552
1,550 i
3,056
2,337 i
6,468 I
;
454 .
168 I
Rhodelsiand
J
295
274 i
190 |
135 !
228
214
230 I
570 !
126 i
60 I
South Carolina
296
162 j
41 I
60
204
131 !
66 I
341 !
South Dakota
j
341
50 1
149 !
43 I
54
229
32 l
239 |
74 i
1
In 1916 the net incomes are combined with husband 's returns and in each case treated as one r e t u r n in its p r o p e r i n c o m e
separately are included in their individual income classes independ ent of h u s b a n d ' s incomes.




1916

80 i
51 i
2!
2 I
40 i
27 :
87 j
50 |
803 i
531 |
140 I
137 !
325 i
299 !
57 i
53 j
118 i
160
63 I
50 ;
162 !
95 !
40 I
34 I
38 I
19
1.209 I 1,018 |
'227 i
160
197 !
125
1S9 I
94
175 !
117
191 !
134
96 !
93
396 i
348
1,103 I 1,001
446 I
377
283 ;
214
119 i
55
454 i
354
59 !
64
164 j
93
7
Aft I
42

659 ;
26
4,037
101
28
969
174
124
1,735
131
73
28
class.

1917

41
3i

1916
41
2
20
22
336
65
210
34
85
25 I
40 j
35 !

1917

1916

57
19
3
5
25
32
50
23
534
385
100
103
257
278
46
36
88
105
34
19
100
60
35
41
29
11
989
760
605 I
168
108
108
106
101
77
44
111
58
116
61
45
77
151
99
46
66
53
285
217
193
906
815
666
353
332
206
116
202
153
31
57
27
224
340
283
36
43
37
88
70
43
4
9
5
29.
43
42
28
438 ;
512
311
496
376
13 >
18
21
14
6
2,691
239
2,800
3,254
2,178
56
35
88
38
41
15
16
14
20
10
601
698
735
490
463
114
120
56
71
50
57
32
49 ;
49
35
1,091
427
1,104
1,384
827
96 i
139 !
129
132
86
46
41
9
19 |
11
18 ;
17
14
11 1
13 I
1917 the returns of married women filed
29 i
70 i
438 i
84 t
224 ;
34
89 !
35 i
94 |
36 |
12
785 !
144 i
129 !
92
92
130
57
231 \
683 j
268 !
169
65
294
44
95 '

TABLE 10.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR YEARS 1917 AND 1916—Continued.
$7,000 to $8,000.
States and Territories.

Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

$8,000 to $9,000. | $9,000 to $10,000. i $10,000 to $15,000. $15,000 to $20,000. $20,000 to $25,000. $25,000 to $30,000. $30,000 to $40,000.

|
j 1917

Tennessee
Texas

! 1916

i
j

\
j
i
S
;
!
i
I

'
'<

Married women making ,
separate 1 returns from ;
husband
i
Grand t o t a l .

463
1,478
141
91
485
578
361
705
110

264
732
71
76
259
273
174
481
44

1916
316
1,020
105
329
394
261
493
84

180
507
56
50
180
237
114
347
28

j

l

228
748
268
303
212
433
71

I

26,580

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa




i

1916

35

1917
16

19 j

18 I

311;
50 !
154 1
23 !
52 i
15 !
53 ;
20 |
4

i

518 !
98 |
60 !

212 i
49 '
140 i
28 !
59:
12 1
26 j
22 1
6I
470 i
48 !
34 j

1917

1916

I
!
j
j

36 i

!
|
i

24,536

6
6
179
35
107
20
24
12
29
13
6
339
55
36

1916

3
1
9
4
132
34
94
20
31
4
19
18
1
238
35
26

1917

9
2
4
6
119
18
74
8
18
9
10
6
2
209
28
18

I
j

1916

i

1917

i

1916

!

1917

1916

1917

8,598

87
240
27
28
95
92
78
173
29

121
254
42
21
102
102
88
189
IS

!
|
j

559 i
31,769 ( 20,086 ,

i
1917

;

59
143
24
24
60
70
43
123
10

156
367
42
29
170
169
147
255
41

136
44,363 I

'

1916

16,804 i 13,512 ! 10,573 |

175 j
462 1
71 ;
42
191
203 ,
158
354 !

;
:
:

1917

j $40,000 to $50,000. ! $50,000 to $60,000. j 8(10,000 to $70,000. ! $70,000 to $80,000. J S80,000 to $90,000. j

States and Territories.

00

95
261
23
30
116
97
111
189
34

I

1916

;

12,733

2 I
84 i
19;
65 ;
16 !
23 !
5 '.
9 i
12 i
3 !
201 !
35 !:
12 1

6 j
86 |
10 !

39 I

12 i
%

2j
136
33

20 I

3 ;
2 '

51 I
22

il
17 i
3 i

10 I
123
16

50
14 |
23 !
3 |

2 I
9 :
10
1
104
15
10

1
1
49
9
23
4
15
4
6
7
2
124
11
11

20|

11 j
1 |
6!
4 j
"162"!
11 I

10,893

825

$150,000 to
$200,000.
1917

I'

1916

;

2 i

4 !

159
29
21
78
75
52
145
16

543

1?io'n 000°

1917

1916

2
4
91
26
66
26
27
6
9
14
5
245
30
12

88 !
2 2 '•

62
15
37
2

I
!
\
i

A\
2
231
25
10

i
!
j
i

1916

1
4
1
37
10
26
10
13
2
1
3
2
75
12
1

2
30
7
30
11
17
4
12
1
87
16
2

H

Kansas
Kentucky.
Luisiana
M Maine..
^ Marvland
M Massachusetts...
s© Micnigan
Y Minnesota. ...
1 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
Married women making returns 1separate from husbands
Grand total

59
53
88
44
165
516
175
130
25
183
12
49
3
40
253
9
1,923
27
12
396
58
28
782
70
21
2
76
142
18
10
64
46
68
95
15

28
41
55
29
123
474
164
98
14
126
9
25
5
21
244
9
1,674
17
314
40
26
573
46
9
8
47
78
12
7
34
21
29
63
7

43
35
53
24
' 87
378
108
81
23
128
10
22
1
19
175
4
1,271
17
2
273

1
508
50
8
4
32
65
10
9
35
33
25
71
10

612
7,087

6,223

12
23
31
21
91
326
94
71
8
89
8

x

?

12
158
5
1,091
11
1
183
34
10
421
31
6
1
18
51
11
4
30
21
21
38
6

25
17
31
12
60
236
81
53
10
81
4
6
1

9
14
33
12
55
232
62
46
4
64
5
3

21
15
22
20
56
181
56
40
4
59
4
12

121
6
901
8

11
109
3
792
2
4
112

6
88
2
658
8
1
128
18
13
265
18
4
2
7
34
4
9
13
18
22
30

157
17
13
351
33
3
2
10
46
7
4
16
15
25
47
5

427
4,541

4,048

2

5
296
24
9
32
5
10
11
10
16
39
3

5
73
563
4
85
22
4
211
21

i
7
26
6
6
13
13
3
24

5
l

3^

$i
3
l
3
?
5

2,901

29
1
3
4
50
2
472

63
4
472
11
1
87
11

1
75
12
4
160
17

189
15
3
1
9
26
2
2
9
8
12
23

7
22
4
6
6
3
17

!
!
2,222

279
2,066

g
11
10
3
15
99
26
27
3
27
4

1,539

5
9
3
22
92
29
22
6
19
1
4
4
50
1
372

58
7
3
158
8

67
8
3
118
8

2
16
1
2
10
6
10
22
1

4
13
2
2
8
0
5
19
3

1,183

1,265

251
1,673

A

3
50
I
374
2

|

.

353
2,954

8
4
9
5
32
131
33
27

12
16
14
12
35
169
48
28
1
36
2
9

18
18
26
16
58
286
75
60
11
74
2
10

ii
14
22
15
36
261
88
40
3
54
3
8

6
9
8
4
25
105
31
27
3
26
2
5

4
1
10
2
26
117
46
17
1
26
2
1

7
131

8
119
1
1,006
7
1
152
20
6
343
32
2

4
45
2
476
2

3
57

1,084
12
1
172
25
6
456
34
1
1
6
37
5
11
14
15
32
29
2

31
5
6
17
17
32

67
Q

2
166
14
1
1
17
1
1
4
6
12
19
3

3,302

3,462

64
8
2
155
9
1

L

a

?
5
4
Q

11

o
o

302

562

191

467
3

1,301

1,586

* 111 1916 the net incomes are combined with husband's returns and in each case treated as one return in its proper income class,In 1917 the returns of married women filed
separately are included in their individual income classes independent of husband's incomes.




CO

TABLE 10. PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR YEARS 1917 AND 1916—Continued.
i
$200,000 t o
$250,000

1

!
$400,000 t o
$500,000.

$300,000 t o
$400,000.

$250,000 t o
$300,000.

$1,000,000 t o
$1,500,000.

$500,000 t o
$1,000,000.

en

o

$2,000,000 a n d

$1,500,000 t o
$2,000,000.

over.

States and Territories.
1916

1917
3

New Jersey
New Mexico
New York
North Carolina.
North Dakota
Ohio
Oklahoma
Oregon

Pennsylvania




1916

1917

1

1916

1917

1916

1917

1916

1917

1
i

21
3
12
4
3

1
15
2
15
9
5
1

3

2

59
1

52
14
1

1

2
17
3
6
3
2

6

11
3
10
4

(3
1
9
8
1
1

1

2
3
2
2
13
68
18
9
1
13
2
3

2
19

25
1
5

4

5
1
9
75
17

2
1
4
28
$
.

6
2

7

1
29
3

2
3
2
38
11
5

1
263
5
28
5
4
84

1
o

1 L1 '

!

15
1 '

6
2
2
3
1
2

2
2
11
1

2

:::::::::

1

1
1

3

2

2
3

H

o

2

7

93
3

22

26

1

3

4

2

3

3

2

3

0

1
3

i
1
1
(3
41
12
6

2
1
13

8
1
1

4

o
17
5
4

3
19
5
2

4
32
7
2

14
2
1

2

2

9

4
1

19

9

1
2

1
1
1
1

1

*
2
3
9

2

2
17

1
1

5
31
(3
4

1

. .

1
35

i

~r

•i

i

1
1

2

1

28

16

7

304
1

131
2

165

134
1

191
1

-74

99

45
3

24
2

16
2

42

19
6
2
58

11

64

27
2
1
54

15
1
1
31

68

1

3
1
1

21

oo

Nebraska
New Hampshire

1
1
9
4

1916

1917

1

•j

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

1916

1917

1916

1917

9

2

2

146

187
2

40

54
2

22
3

2
2
1
8

1
1
45

39

2

l

2

13

23

28

42

5

3
2

1

3
3

4

3

3

5

)

ii

o
o
g

Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia r
WTashin° ton
West VirginiaWisconsin

n

LV

ft

fi i

1 ;

4 ;

fi

1

O i

1

2

1

2

I ,;

1

i

i

j

|

!

!

2
13
1
2
1
2
5

Married women maMng returns lseparate from husbands
0rand total

\>

,

2
7
2
1
4
4

1
2 !..
1 ;
I L3|

t i..

Q ;

;
2 ' .

1

5

I
2
9
-'

I !..
]

i

1 4 !

1

i j

. . . . . . . . i. i!. . .

!

3 •

2

1

i . .

2 1..

2
2

I
! i
4i

2

11':;
2L.

I

703

904

133 L .

113

178
346 i
i

540

1

!

i

376

005 1
!

I
179 |
1

76 ;..
321 1

i

1

41

98

j

I--

i

|

315 1

j

37 L .

;" * '

524

67

134 !
!

18
33

60

31

1

In 1916 the net incomes are conbinel with husband's returns and in each ease treated as one return in its proper income class. Tn 1917 the returns of married women filed
separately are includad in their individual income classes independent of husband's incomes.




H

8
o
j

I

52

STATISTICS OF INCOME.

TABLE 11 .—PARTNERSHIP RETURNS—DISTRIBUTION OF RETURNS,
BY STATES, FOR THE UNITED STATES; showing the number of ieturns in
each State and the amount of tax.
[Returns filed for the calendar year 1917.]
Number of returns.
States and Territories.
Total.
Alabama
Alaska
Arizona
Arkansas
. . .
California
Col orad o
. .
Connecticut
Del aware
District of Columbia
Florida
.
Georgia
Hawaii
.
Idaho
Illinois
Indiana
. . .
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland .
. .
Massachusetts
Michigan
Minnesota
Mississippi .. .
Missouri
Montana
Nebraska
Nevada
New HairiDshire
New Jersey
New Mexico .
New York
North Carolina
North Dakota
Ohio
Oklah oma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont - . .
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total




. .
.

.

.

*

.

.

*.

. .

.

.
.

- -

.

Taxable.

War excess
profits tax.

190
21
77
243
720
150
1,005
72
238
222
298
14
25
1,590
640
831
267
274
644
167
552
1,943
715
446
163
631
42
183
17
109
648
51
7,772
235
29
1,515
318
242
5,116
372
303
53
323
670
22
72
249
334
382
462
34

188
8
77
242
718
146
167
38
113
89
249
14
24
1,589
301
302
262
197
406
81
299
1,444
324
203
167
308
40
143
17
53
314
51
3,560
168
28
820
310
104
1,807
64
155
51
323
666
21
34
231
150
176
200
33

$503,934
17,690
179,344
496,948
2,516,749
287.438
926,041
471,367
644,270
196,263
814,638
342,890
36,406
5,654,370
939,354
444,365
495,535
516,213
2,679,449
515,986
1.824,892
IS', 396,407
976,261
1,102,810
497,525
826,179
62,149
215,737
42,223
331,789
1,305,415
121,518
32,227,563
663,103
26,492
5,189,668
1,330,178
359,019
12,534,720
454,667
322,90S
45,361
1,239,344
2,728,550
37,289
228,765
672,468
440,595
452,225
433,401
64,513

31,701

17,475

103,887,984

TABLE 12.—CORPORATE RETURNS—DISTRIBUTION OF INCOME BY STATES FOR THE UNITED STATES.




[Income returns for the calendar year ended Dec. 31, 1917.]
Corparations showing net income.
Per
cent of
t>tal
number Total gross | Total deduc'of corincjme.
tijns.
p>ratims
in each
State.
66.66
43.87
46.64
77. 55
48.73
46.46
65. 57
57.52
6"). 00
62. 41
80.89
67. 58
57.33
64.31
75.94
69 15
79.93
69.0)
76.03
72.18
63.16
71.37
71.67
76.27
79.02
62.7)
61.31
82. '14
37. 97
75. 62
61. 53

£379 729,758
6 432,220
1"3 753,716
233 567,265
3,563 ,403,039
673 894,965
1,578 7 "4,496
810 771,861
265, 6 "13,938
195, 027,934
746 ,423,340
16) 807, 789
138, 418,190
7,676 120,612
I,4i3, 704, 767
837, 831,971
803 ,011,896
6)2 238,827
734 631,111
402 801,390
949 8)5,393
5,023 ,176,479
2,979 ,253,276
2,216 876,197
1S3 632,619
3. -)53 134,523
2]5; 7)5,715
551 915,5SS
37 311,617
151 48 U 934
2,123. 441,753

$319; 299,240
434,676
941,238
! 121;
i 209, 567,272
3,241, 142,130
133,647
1,3%! 898,9"1
294,433
i 682,
260,378
I 231,
3
I 176, ".0,430
277,614
I 673,
i 127, 804,922
466,771
i 121,
'6,542, 362,526
1,315, 3>l,903
i 759, 932,6)8
645,684
I 631.
! 569, 373,0^3
! 646, 421,493
! 346. 976,801
i 839, 933,810
4,191, 441,115
2,671. 503,384
1,943, 423,530
169, 918,503
2, 754, 815,241
! 2)4. 4)3,121
I 5)5: 815,313
415.623
i 33. 165,918
;
13.T
148,619
1,837,

Total net
incjme.

Income
tax.

$60,430, 518 !S2, 6«3,292
997,
41,562
31,80?, 428 ! 486,795
23,999, 993 i 1SI,763
877,927
322,260, 901
96,761, 318 j 743,9SO
181,855, 541 j 999,231
123,477, 423 i 891,878
759,629
34,393, 560 !'
927,4 "0
18,677, 504
436,177
73,110, 726 |
867
3 ; 012, I 402,490
,
733,739
14,9U, 419
593,2-1
,133,783, '26
381,338
133,322, 867
760,362
77,849,313
914,921
121,396. 212
?
841,3 U
82,89)! 44
178,419
88,178',613
716,969
55,824, 590
326,249
103,891, 583
442,865
831,735,324
575,903
307,749, 892
014,902
273.447,687
743,039
14,814, 159
431,232
3)2,11), 274
535, 490
31,312, 687
242,131
285
43,181,
192,815
3,8)5,024
575,915
16,319, 048
253,212. 144 12, 064,685

Corporations showing no net income.

War excess
profits tax.

Per
cent
of
t)tal
tax.

Per
cent of
Num- trial
ber re- number
Total
porting of c )r- Total gross deductions.
income.
no net p >rati.ms
lincome.
in each
State.

174,347 0.71
1,157
$12,491,015 $15,17'
249,860
119
.01
204,298
593,863
.31
5,112,088
779
962,299
.19
2,780,-3G
566
-o
384,268 2.72 ! 9,418
42,503,341
616,097
4,079
9,912,117
742,693 2.09
1,713
36,743,412
1-4,615 1.36
415
23,262,737
117,157
442
.19
2,317,528
401,069
1,123
1,473,619
.11
312,967
947
.57 !
8,826,790
3S1,O31
200
.53 i
9,978,511
497,412
80 i
.12 j
1,763,713
018,819 10.23
7,990
165,421,538
179,169 1.32 | 2,170
21,797,831
517,328
.58 ! 2,861
8,756,966
611,871
.92 !
924
13,656,914
390, 723
.81 i 1,727
13,541,372
557,639
.82 I
983
13,379,220
0^2,526
.38 !
921
5,321.557
699, 793
.87 I 1,3 ; 3
13,373^544
224,70) 6.40 ! 3,910
98, 781,840
968,503 2.85 i 2,831
48,392,602
893;270 2.28 I 2,2 1
35,883,368
927,417
.09 I
380
1,184,368
452,011 2.68
5, 536
42/) 10, 74)
891.316
.18
1.344
2,?55,826
728, 558
.31
'719
4,483,425
431,487
.02
652
238,652
181.312
.15
287
2.423,397
283', 683
35,216,004
3,8.10
2.21

33.34
56.13
53.36
22 41
51.27
53.54
34.43
42.48
31.00
37.55
19. 11
32.42
42.62
35.69
24.08
30 85
20.07
30. 91
24.00
27.82
31.84
2i63
28.33
23. 73
20.98
37.31
35.61
17.06
62.03
24.38
38. 47

$39,495,973
1,003,150
7,910,202
13,286,975
235,674,279
48,9:6,851
104,103,815
12,234,950
11,230,568
31,608,322
61,893,474
2,509,355
13,401,090
403,337,235
106,863,962
86,497,476
59,606,596
44,825,291
48,028,484
22,297,897
59,272, 099
325,363,706
182,288,812
150,211,711
16,105,503
183,211,251
22,231,448
31,671,212
5,834.113
13,146,053
280,604,130

$44,027,829
1,202,695
10,927,709
14.615,121
281', 485; 025
61,463,372
114,122,812
20,332,859
12,944,624
37,096,960
67,594,447
2,864,936
15,315,242
411,077,054
116,849,798
90,555,842
64,876;833
48,995,225
54,682,215
25,773,511
67,167,550
311,903,741
213,693,864
169,113,049
17,502,868
2-)4,848,660
23,184,995
33,481,071
8,571.568
14,451,022
278,178,033

Deficit.

Ui

$4, 531, 856
199, 545
3, 017, 507
1, 328, 146
45, 810, 746
12, 506, 521
10, 013, 997
8, 097, 909
1» 714, 0 6
5, 488, 638
5, 695, 973
355, 581
1, 9"4, 152
42, 739, 849
9, 985, 836
4, 018, 366
4, 270, 237
4, 169, 934
6, 653, 731
3, 475, 614
7 895, 451
26', 540,035
31, 401, 012
18,861', 338
1, 397. 359
18, 557, 409
4, 954, 547
2, 8)9, 859
2, 676, ,455
1, 3^4, 969
17, •573 ,903

H
H
Ui

H
1/2

O

5

Q
Q

B

BJ

Cn
CO

TABLE 12.—CORPORATE RETURNS—DISTRIBUTION OF INCOME BY STATES FOR THE UNITED STATES—Continued,
1

1,103
46,144
5,155
3,124
17,615
7, 364
5,352
20,834
R.I
2,271
4, 087
S. V
S. D a k . . 2, 588
Tenn
4,714
Tec a s . . . 9,039
Utah
3, 545

54 2
29,88)
3, 986
2,559
13,546
3, 872
2,642
13.544
1,349
2,771
2,172
3, 565
6,974
1, 825

Va
6,012
9.043
Wash....
W. V a . . . 4, 559
11,923
Wls
1,341
Wy0

3,803
4', 942
3,008
7, 469
839

Total.. 351,426 232,079




1

!
T o t a l gross
income.

Total d e d u c - !
tions.

Total net
income.

Income
tax.

$77, 131.581
19.11
•SI 1,.". ,2..v>
64.75 15,974,590,512 i3,773,-1:7,."56 , _',201, ! 15.7
9 1 , 6 IS ' . |
6)7, 161,07')
608,770,100
77.32
(} 7 \ ) f, s
139,21S.6:V> '
149,014,213
81.91
O3'\ is:',, 2.
76. 90 6, 247,325,2 IS 5,310,82s, 173
525. s:->~>, 544 7.i "7s ' ;
52. 58
6)2,8 53,776
357, 788. 3M
3: )'\ 174,272
31,3S-> s^
49.36
J
65.00 8. 8'j), 256, 551 7,383.781,012 '
5)5. 221. 3t')5 ! 7o 65"? v 7
59.00
581.87S. 202
3f>),S.M 5S<) ' /") j. -, ; j (;••> 1
4 i 5, 453, 233
67. 8')
if),s.)') ;\~ 7
83. 93
131,18), 237
142,036,594
68 1,463.31 1
6 ^ . 7 7 i.:'7 7
710,234 2Q1
75 63
2 0 N . 1 0 ! . v. 7
77. 15 ,627,95S,66S I, 1!9,766.S}1
232.617,737
51. IS
1'>.(V_!>.2- 7
2S 1,675,954
•)

635.020 .505
772,007, ISO
64 25
851,129,491
7t)'j, Si11-* 002
54 65
465,267.567
65. 98
571.8L1.5I8
62.61 1 s 373,123,2 13 1.225,2)5.23!
7i, 527. 236
61,742, 195
62. 57
66. ^1 79,540,004,891

'.8,S)9,644.68,,'

8 >77 sMi
i ) 1.625.31'J
! '2!
J
,|s
12. 57 s,
•>. u~,i. < \
,
!. 63."<,
' U , 5 V > . 157
>
> ."i VJ \> n\
2.7i)l). >53

51 i,
3, 2''3,.257
!'). 17s. S f •
2.119. >.7

War excess ' Total t a x .
profits t a x .

82. 526 876
2»s, s-i") i\,vj
i!1..'.'2s 37;,
i. 71') 368
'.75.530.209

s". 2-, l,(V. 2 ,
1

, ( / ) 7 t , t ; y,[7
1.6,!8. 1 15
>-•>.."it;; 222
6.35'< It)1.'
1. 2 >!' 7dt)
! . 518 7 1 }
2 5 . ^.'> i,'5 1
!.( 10,061

-

6.0J !, v1O[>.'.J77.M
s I . : : , ! .,• • > 1, ''!'>, ">! !
109. .".{?.*:.' 1 4. 5 9 1 "7s
1 J. .'. i *~. * *T 7 , 0 ! l . M X ,
;
!

10 ;,7i, s s
2 ) . i.',:][\; 27
2 3 , W S2. [)7C ,

Itis.i >I7

1/2)7. 161

1 5;::,i; s '2:

,<'i*\ 7 17,7-40

Per
! cent of
Per Num- , total
ber number
cent report- :
i
Of
ing no of cortrta]
n^tin- porations
tax.
in each:
State. |

%.'i
•_ i

2
218
ll
(i

3s7
17
9
i
!2 ^ 1! , 'J71
36 004. 391
' 310. »W1
! X
j ;

2*i.

,-

!7 ' (\'A ! s. 42
353. 0; "<.
. 95
U4. 686 i . 10
1 i7,703 L(>. IS
. 6S
476. 725
331. 770 1 .30
S <5, 67.) 18.10
.81
23!'>. 710
" . ' • j . 122
. 42
7s i. 069
. i *>
.fi)
1. ,'N

.:u

HV "s )
631,

1

3.5

1 !)/.), 6S1

-\l \1. i . - ,

. 60
J. •) 1
I 41

Total
Total gross
income. i deductions.

5'). St)
SS, 998. 214 $11 331,541
35.25 1,163,S81.359 1,301 ,348,173
22.68
21,2iS 419
27 6 )9,565
1. >\9
18.09 ' 13,319 176
14 402,574
5t>5
i i)t)9
23.10 2 J 1,239 846 331 020, 581
47.12 i 54.361 9V8
61 6.)6, 117
3 . IV2
5). 61
51, Si 5 922
6 ) 2J9,:?I3
2.710
35. 00 V 10. 296 467 453 311, 135
.
7. 2 )()
11.00
33.628 582
36 131,402
931
32. 20
18 7O'> :>> )7
2) 373, 326
1,316
16 07
7.776 882
116
s, 5 )6; 469
24 37
1. ! 19
.)7,9!s, M»2
6.) 951,516
2 . U''\.~) 22 S5
106,577, 299 119 !s2,357
48. 52
1. 72 >
610
921.358
1 •>'

561
!

j ')'

••.u>'

1. M i l

4^> .'„')

i . ^n I

34.02
37 X6
37. 13

12,085, 121
87. 7>2, 410
3J, 7s >; 7'H)
*<>, 162,
361
1.918, 153

S3. V>6 ,

153,2}]

2 U9

o22
7t '5

i

4.454
5 12

769 loo. (•:; i !'*,:: \7

35 75

17. i'66,2.'5
6J2,358
6;)0, 462
vs, 05b, bb-j
6, 322,257

11 J i ,

;- > 6.

,811,874

Deficit.

S2
L39
3
1
3f)
7

336 330
16) 814
391 146
083 398
78) 735
334 419
s 103 391
51,047 668
2 iS ) 2 , 820
1 670 819
729, 587
,s 002, 654
i2 6 )5,
•>; 3s5, 7Js
,'/ SS1 , 171
12, 909,
4, 000, 75;-!
\)4, 62:
1, 4r,.s, 8 )

62J, 6';7, 5b;

STATE

Per
Total
cent of
States aumber
total
and Ter- of cor- Num- number
ber
ritories. pora- report- of cortions. ing net poraincome. tions
in each
State.
N.Mex..
N. Y . . . .
N. e
N. Dak..
Ohio
Okla
Ore?
ra

Corporations showing no net income.

Corporations showing net income.

a
)_^
M

o
o
%

TABLE 13.- COKPORATION RETITRNS

DISTRIBUTOR" OF r > T f J 0 M E c

By

STATES

T;

O?v THE UNITED STATES.

r

n".>n e e u m d f o r t >n> o . i V ' d i r \ v i -Uvi^a !K"
>

\(;ma

s / n ii1: w o

o n , d a i i \ , f l o r i s t s i n d MU? - T u ( j i , ( n '
i s h i n g , H p h a i \ t " 5 t i i i C r , lo<r.:i"C, D o a l t i

K l LVILI'

IJKI

U \ :> I X D J ^
!:>! i>' » 'iiner.' , .mi foresters, e t c

iig.

? o k

). .1 incr, !• T •>, 1. 'it 1 u \

i

Corporations showing no net income.
_
_
_

Corporations showing net income.

States a n d Territories.

JLULU1
; Total !i
j n u m - !N u m Ib e r o f ih e r r e ! cor- ! portcor- j port-

pora- ; ing

I'er

; cent
Lf *'+„!;
j 0 ! ; ?m :
™
u
; o£ tumm f ::
i ^e " f

;

,

Total
gross

Total deductions.

Total
net
income.

Income
tax.

Wcr
excess
pnfits
tax.

I'er

Total tax.

I Z I P'S- !

; tbns

I come i n e a c h
come.

I
:
'

5 ;
7 i
107 i
179 I
1 , 1 6 3
i '333 <
j
9 8:
!
2 1
j
1 2
j 2 0 2
i 2 9 . 5
•
;
8 8
126 i
2 2 1 ;
115 I
126 |
4 5|
6 1i
330 •
8 4j
6 8!
: 270 [
i 218 j
; 144 j
!
133 !




9

4 9 : 5 1 . 5 8
2 | 28.57
7 2; 6 7 . 2 9
1 5 0 83.79
634 : 54.51
1 7 4 52.25
4 5; 4 5 . 9 2
1 2' 5 0 . 0 0
9 • 75.00
9 2 •, 4 5 . 5 4
2 u 9 70.61
7 5 85.23
6 8 53.97
119 i 53.85
6 7i 5 8 . 2 6
8 4; 6 6 . 6 7
3 1 68.89
4 6 75.41
2 3 1 70.00
4 4 52.38
3 855.88
1 2 4 45.93
1 0 3 14 7 . 2 5
7 0j 4 8 . 6 1
102 ' 76.69

Total
deductions.

Total
gross
income.

Deficit.

; m C ; tions ,
^
Lcome. jineach:
i "
Qfofo ,

state.
A l a b a m a
A l a s k a
Arizona
A r k a n s a s
California
(Colorado
Connecticut
D e l a w a r e
Dist. of C o l u m b i a
Florida
Georgia
H a w a i i
I d a h o
Illinois
I n d i a n a
I o w a
K a n s a s
K e n t u c k y
Louisiana
M a i n e
M a r land
Massachusetts
M i c h i g a n
M i n n e s o t a
Mississippi

• J vf ! num- ;
_,^
; ^~ \ her of

:

;

:
,
I
i

§2,408,932
94,420
4,859,369
8,380,225
81,519,81G
9', 68^,463
7^003,188 ::
'201,758
538,991 ;
3,588, 760
11,374,726
54,731,009
4,823,495 .
10,294,810
3,599,922 '
4,168,886 •
3,237,051 '
2.726,715 38,878,436 '
2,565,041 i
4;309,163 •
17
9
7
6

,991,892
,663,416 1
.323,438 i
, 8 9 2 , 7 1 4 .'

0.20 :
.01
1.09
.91
9.63 :
1.72
1.00

Mo.63;
03, 112
.612, 616
957,

(

t h>

:^.:^4
4!,:s,H
.;i.-2.j

4S), 33J
,970, 8 b
,078, !)W
,615, 731
,909. 122
,52l', :,!.')
, *3t.l o t
, (55i», 191
,911, (509
.059,
.OoO, 2.9
, ni 4, l'o9
,516. 112
,473. 951
,0lis. 87t)
,225^ 550
,961, 873

171,931
1 !L',OI»)

, 1.V..M73
_'. -\ > 51
171,722
"j, 'tin
• •.», 1 3 ' )
137,773

t,11,

. 1 ] ."> V
'•] 1,

.. 1 2 ) , 1 6 2

75

.770

5 >. S 7 3
4 Ji)

:-9j
'', 7').)

410
Hi.
31.1

28.021
19.312
Si)23S

55),'

7J3,(
,517,<
,501,.
,007,:
,030,;

87i
7(8
217
550
916

212,8 V,
731,3 S6
i 1 ()', 20S
S i, >,8S
72,520

23'), 2 5 8
18J,853
2,011,552
3 ')*/, 75/
2 0 9 , M 5
924
S, 7 8 0
9 ..483
202;201
7,054^ 918
126,178
2S5,9o9
16,376
119,001
44.213
83,319
1.177,131
79', 6 8 9
248,756
891,154
181,425
137,438
170,436

.oi;

!

.04 '
.47 ;
.95
33.81 i
.61
1.35
.08
.57 '
.21 ;
.41
5. 72
.39
1.19
4.25 :
.90 '
. 6 7
.83

i 48. 42
71.43
! 32. 71
!

29 16.
21
529 45. 49
159
75
08
53 j 54!
12 ! 50.
00
3 | 25.
00
110 ! 51.
46
87 i 29. 39
13 ! 14.
77
58 i 46. 03
102 i 46.15
48 I 41. 74
42 i 33. 33
14 ; 31. 11
15 24. 59
99 ' 30.
00
40 : 47.
62
30 i1 44. 12
146 54.07
115 ! 52.
,75
74 i 51.,39
31 1 23. 31

SI,374,439
57,507
653,927
555,507
12,780,803
2,692,189
1,357,159
1,056,518
15,199
1,147,656
1,758,794
354,043
3,162,076
2,662,221
316,239
570,851
110,759
92,329

!
!
I
'
;
i
!
!
!
1
i
I
!
I
I
!
!
'

3,019,983 :
790,985
164,388
3,902,884 !
1,875,565 i
1,430,489 !
891,239 '

SI, 527,107: $152,668
111.099
53,592
904^600
250,673
697,929 ; 132,422
16,595,277 3,815,474
3,445,888
753,699
1,548,952 ; 191,793
1,141,610 {
75,092
24,311 I
9,112
1,749,695 ! 602,039
2,105,520
346,726
428,981
74,938
3,592,732
430,656
3,666,686 1.004,465
375,094
58,855
759,278
188,427
269,765
159,006
144,435
52,108
3.517,888
497,905
'985,449
194,464
365,713
201,325
4,439,716
535,832
2,139,459
263.894
1,737,887
307; 398
1,093,395
202,156

w

o

o

Ox

TABLE 13.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATESContinued.

Cn

AGRICULTURE AND RELATED INDUSTRIES—Continued.
Corporations showing net income.

States and Territoiies.

182
321
120
56
24
171
108
431
119
93
185
156
292
177
19
176
70
125
713
199
23
150
5fc8
135
229
273

104
176
93
35
14
85
60
221
79
54
104
115
135

... 9,660

5,633

Missouri
A ontana
i
Nebraska
Nevada
New Hampshire..
New Jerse
New Mexico
New York
North Carolina...
North Dakota
Ohio
Oklahoma
Oregon
Fenns Ivania
Rhode Island
South Carolina...
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wj oming
Total

Per
Total
cent
num- Num- of total
ber of ber re- numport- ber of
coring
poracortions. net
pjrainti.ns
come. in each
State.




8

l

129
46
80
499
124
8
81
255
73
121
199

Total
, gross
income.

Total deductions.

Total
net
income.

Income
tax.

Corporations showing no net income.

War
excess
profits
tax.

57.14
54. 83
77.50
62.50
58. 33
49.71
55.56
51. ii8
66.39
58.06
56.22
TS. 72
46.23
47.46
47.37
73.30
65. 71
64.00
69.99
62.31
34. 78
54.00
44.89
54.08
52. 84
72.89

$9, 824,610
7, 789,631
7,525,054
4,073,373
207,075
13,015,033
6,88i,8l6
93,048,558
4,307,641
4,590, 708
7,335, 753
32,8i9, ^80
19,331,779
14,628,536
90J, 340
4,250,765
1,735,751
24,813,390
39,168,774
10,294,277
1,031,906
13,953,333
24,955,429
2,741,848
9,974, 788
13,341,232

$7,895, 763
6,37i,600
6,454,853
3,548,794
181,497
10,795,315
5,920,958
83, 743,702
3,888,418
4,062,832
6,410,219
30,076,428
16,731,543
13,341.345
788,282
3,400,894
1,444,748
22,483,291
35,336,722
9,070,622
1,001,045
12,291,615
21,445,116
2,260,763
8,712,433
11,933,948

$828,847
1,418,031
1,070,191
524,579
22,578
2,249,718
960,858
9,304,856
419,223
527,876
925,534
2, 743,552
2, 600,236
1,287,191
121,058
849,871
291,003
2,333,099
3,832,052
1,223,655
30,861
1,661,718
3,510,313
481,085
1,262,365
1,407,284

$37,850
66,219
50,610
28,305
1,283
96,150
50,117
439,243
22,311
28,045
46,879
128,973
119,314
60,585
6,8., 8
43,343
15.494
116,630
175,243
59,081
1,852
89,823
161,963
24,607
61,725
58,822

$140,656
93,644
57,995
9,933
542
551,642
49,560
1,450,485
13,571
17,971
73,179
164,092
473,977
75,497
6,586
61,8J0
9,255
233,757
327,202
42,042

58.31

673,441,024

575,576,388

97,834.626

4,494,220

16,382,345

211,442
271,047
33,652
154,097
371,570

Total tax.

$178,506
159,863
108, 605
38,238
1,825
647,792
99,677
1,880,718
35,882
46,016
120,058
293,065
593,291
133,082
13.454
105,153
24,749
350,387
502,445
101,123
1,852
292,265
433,010
58, ?59
215,822
430,392

Per
cent
of
t:tal
tax.

Number
reporting
no
net
income.

.87
.78
.53
.19
.07
3.09
.48
8.96
.17
.22
.58
1.42
2.82
.66
.07
.51
.12
1.65
2.44
.49
.01
1.38
2.11
.28
1.02
2.06

*%
21
10
85
48
210
40
39
81
41
157
93
10
47
24
45
214
75
15
69
313
62
108
74

20,876,565 100. 00

4,027

78

Per
cent
oft>tal
number of
corporations
in each
State.

Total
gross
income.

42.85
45.17
22.50
37.50
41.67
50.29
44. 44
48.72
33. 61
41.94
43.78
26.28
53. 77
52.54
52. 63
26.70
34.29
33.00
30.01
37.69
65.22
46.00
55.11
45.92
47.16
27.11

$1,917,137
3,057,883
1,920,161
829, 608
31,765
1,802,908
734,881
16,146,902
452,764
263,059
1,450, 666
1,982,866
2, 602,773
1,443, 830
991,681
548,386
335,445
4,603,996
8, 453,039
1,320,505
216,663
479,380
6,454,236
7,335
874,412
1,568,930

Total
deductions.

Deficit.

w
>

41.69 103,304,963

$2,318,583
3,721,676
2,098,130
1,108,030
55,013
1,992,675
958,590
17,690,860
504,935
380,963
2,027,365
2,162,791
3,189,426
1,818,964
1,037.342
645', 042
419,344
4,797,871
9', 387,375
1, 625,580
240,842
619,970
8,284,766
17,346
1,138,911
2,051,028

$431,446
663,793
177,969
278,422
23,248
189,767
223,708
1,543,958
52,171
117,904
576,699
179,925
583,653
375,134
45,661
96,656
83,899
193,875
934,336
305,075
24,179
140,590
1,830,530
10,011
264,499
482,098

123,692,884 20,387,921

O

j

o

TABLE 14.™CORPOIIATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES.
[Income returned for the calendar year ended Dec. 31, 1917.]
MINING AND QUARRYING.
MINING.—General, coal, base metal, precious metal, and nonmetal, etc.

QUARRYING.—General.

Corporations showing net income.

States and Territories.

Per
T-tal
cent
num- Num- ft tal
ber of ber re- nuracorporaortions. net
in- ! mra-




Total deductions.

Total
net
income.

Income
tax.

Total tax.

Per
cent
of
t tal
tax.

$7,803,524 | $9,193,276

4.43

4,139,154 ! 5. 259,962
40,5*2 i
60,734
8,972,395 l 12,0*5,200
2,823,157 I 3,674,146
513 '
7,205
137,65*
33.871 ;
2, 500
1,269 i
14,336
8,752 j
7,017
2', 247 :

2.52
.03
4.79
1.76
.00
.07

Number
reporting
n>
net
income.

War
excess
promts
tax.

I State.

!
!
Alabama
157
Alaska
!
24
Arizona
I
264
Arkansas
71
California
I 119
,1
!
Colorado
875
Connecticut
}
3>
Delaware
i
25
Dist. of Columbia.!
12
FloriJa
j
17
Georgia
i
43
Hawaii
|
1
Idaho
i
133
Illinois
i
437
In liana
240
Iowa
146
Kansas:
234
Kentucky
365
Lo isiana
149
Maine_ _, -,
59
Maryland
92
Massachi setts
196
Michigan
106
Minnesota
197
Mississi"); i
7
Missouri/
530

Total
gross
income.

Corporations showing no net income.

100
I
33
47
332
216
15
10
4
9
14

63.69
4.17
13. 64
66.20
2967
24. 69
39.47
40. 00
33.33
52. 94
32. 56

$73,894,200 ! 841,440,947
353,143 I
341,561
64,647,432 j 41,533,525
4,617,414 !
4,203,534
224,177.551 j 161,242,562
87, 925', 432 I 69, 836, 405
2,112,145 i
1,990,049
8,275,066 !
6,165, 449
221,791
243,575 j
607, 739
709,613 !
1,202,403
1,234,151 i

47
327
162
91
117
251
70
13
44
83
46
81
4
245

67.50
62.33
50.00
63.77
46.93
22.03
47.83
44.90
43.40
41.12
57.14
46.23

11,732,104
216,302,969
42,877,966
I S 950,073
119,977,474
40,0*5,120
19,221,714
2.036,679
42', 100,410
150,046,633
43,917,423
152,943,065
73,637
99,759,140

9,024,105
185,05^, 600
33,437,464
17,3*1,129
105,03*, 433
31,274,541
13,839,197
1,774,902
33,541,824
102,335,303
34,249,866
120,533,337
63,423
76,009, 713

$32,453,253 SI,394,752
H,5s7 |
'....
23,113,907 ; 1,051,80*
20,202
407,830 i
62,934,939 I 3.112,805
850,939
18,039,027 i
6,6*7
122,09) i
103,737
2,109,617 I
1,231
21,734 !
5,5*4
101,824 !
4,770
81.743 i
2,757,999 I
31.244,3 39
6,440,502 !
1,56*, 944 !
14,903,991
8,810,579
5,352.517
31i;777
11,55 i, 5*6
47,711,322
Hi 667, 562
32,359,693
10,264
23,749,427

126,047
1,373,325
24*, 767
72,3)2
7127927
33), 324
2*5,179
16,995
564,931
2,3*4,460
715,573
1,243,6 )6
524
1,105.042

512,864
6,902,312
1, 565,170
273,595
2,141,353
1,365,163
543.946
2,779
1.415,834
4,793,346
1,822,860
7,487,57*
1,539,
4,023,534

63*. 911
S,275j637
1,813,937
353,957
2.854,2*5
2,731,437
834,125
19,774
1,9*0,765
7,177,803
2, 53*, 433
8,731,134
2,063
5,123,576

I
i
!
I
!
i

.oo !
.01 i
.00 :
.30 I

3.9* I
1.12 !
. 17 !
1.36 i
1.32 !
.19
.01
.94
3.41
1.21
5.63
.00
2. 46

Per
cent
)ft)tal
number of
corporati ms j
in each;
State.

57 36.31
23 95. 83
22* 86.33
24 33. SO
787 70. 33
659 75.31
23 ! 60.53
15 00. 00
8 66. 67
8 47.06
29 67.44
1
86 64. 66
160 32. 85
73 32.50
37.67
117 50.00
114 31.23 |
79 53.02 i
46 ! 77.97 i
48 I 52.17 |
'"
103 ' 55.10 j
60 53. 60 j
116 53.83 '
3 42.86
285 I 53.77

Total
gri)ss
income.

$2,S22,396
344,6*3
2,339,40*
275,323
20,215,26*
9, 43 *, 552
153,3*5
452,721
89,033
333,775
1,332,675
11.9*4
1,853j826
7,74*, 472
3,392,153
1,204,273
8,306,023
3,679,123
3,393.233
444,206
817,836
10,79*, 195
5,815,521
5,298,740
9,875
15,699,935

Total
deductions.

Deficit.

n
O

a
o

TABLE 14.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES—Con.

00

MINING ANTD QUARKV1NG—Continued.
Corporations showing net income.

Wisconsin
Wyoming
Total

J
.j
.1

865 !
129 i
98 !

J12,949
j




624
ol
44

t

71 77
oO 00
> 2 «>}

16
t)
)2
z:5
Gi
t l

(
0>
>
}s
64
l i

Io 1)
6J >
>
11 ))

«^>

4 02/

v

1 oio oi2
1 AJ
1

11 *
I -

1
01 S

i«

} >

'

s
i

•

•>

j. )

1

0

_

))

_,

>' s

on
j

\

0 >
1 10
1 > ^

11/

01

] »t f

/ >

(;0

1

2 2v 01 )
31 J^ ; sj

», 1 1 J i ) >
4 j ; ( 1

-

7

s ) ... *
) >1 J I
j <
O h .. i
1 >0 *.41 1 )1

?o 3^0,211
11,

, ())/

It

) »
. ) 0 s 1 1
)

i i / )

j)

5

»

! i

J

1

2
\ 7n

j<)

(

) 0

-j

^

I

2

i

i)

l

j
i i[
- ) * >i
i i> >
I
ii i
7)
M i
.
>

-

1

( 10 /

I
/

)xO

t«)4

-))

2

21

t

1

I 1 i

bJ ^^ '

t

00
11

. 17) -^
ti 1 •
>

/

<

i ^

J

.. >

2

(

2

I
1 1

I

111, < J

jtj's«l'sol
11, < , L l

1

1

^(

> i >
)

x

1 .
s > ^ ')

s

9.'

) >
U 1,

4/0

j )

012 i , 7 31,

OJ

2 , >,7<
10

,o

J

/

>

2/ 27
2)93
4] 09
n) 0

4)

I > ..

H >

(L
00
01

i -y

>) 1 J

}

<

) t)

j
i

^

< 3^
>i H
1/
7o >2
3 J)

n

1

17 3/

,>

)
>

»i

W>

12

U

'8

u
1

* "-J
i 0,

7

) >

197

>

o 1

j 417,J « 5

o ' i s , '3
10 i>s i 1
1 . 90 \ o

1

J
>0 i
, ^

I

2)

)0 0 )

01
>-,

01
1

( )'
i

ber of
corporations
in each
State

"ing
no
net
m-

>i

v

7i
1 s /

>

ro-

IVri cent
of
t ta]
tax.

H

)

1 )0

"1 i l l N !
1 , if)

1
s

>>l

^7

Total tax.

Per
cent
ofUtal

, i

121
L)

1 )<

312 0 >'
11

- )
>
1')

01
01

!

71

)>

i-

)

v

>

JH

excess
profits
tax.

!

-

ll

)0 )
21)

Income I
tax.

\

14 0/ M >
>
1^,0)5

1

t ">

>

(
10 -561 »\,_

o00,2*
j

\21,2O2

27 >>Q 7 4 0
13 1 31 '
1 9-57,4 > |
2 7 1 , >i i 1

\

M
7
01
91
S\)

Total
net
income.

Total deductions.

9) i) L

i i Vs.

41
72
71
:>>
>0

|

S>s s,S2 8 j
1 M > If
2\
3s

>() 00
oi 27
22

Nnm-

I
i

/?

(

ii \'^\

|

102 117

I
zJ

212 3 ) ) u l J

1)0 (0

-

l l

1

Total
gross
income.

"i-'l 784 467
3 7 0 020
1 8 si 103
41 547
, j 430 326
148
4
239 7^3
995
52 010
0 619 071
479
5"'i 1 6?1
25 267 8!2
157, 268
33 419
371, 255
o 788, 656
•> M'M 781
649j 411
471
3 9-V7 10?
5 041, 407

i 10
i

}

^

Total
deductions.

Deficit.
i
W

1 311.

/ "
i

i

i

836

) J

223, 239, 189

026 160
050
51' ;
727
3'>8
542

396

546
42
8i a
oj 662

456 525
62 527
14 6 1 5 5^6
186
670 234
27 200
171 277
65 286
430 052
9 W « 463
4 197 993
11 177j 366
504; 749
4 417 011
6 813, 618

1 642 304
741, 933

693
^>6 030
1 665 409
1 , ISO
'^86 002
1 526 394
817 993
95 530
10 487
4 996 4 5")
707
141
1, 93:> 446
14
31 837
55 797
4 179 807
1 ?73 212
1 r ^7 955
93 1 164
4?9. 909
1, 772, 211
312
723
403, 097

292, 141, 759 63, 902, 570

H

SOI

26 7>
Io 1 >
21 74

Total
gross
income.

!

TATIS

ol
239 :
'
"Montana
lb
39 I
Nebraska
i 207 i
Nevada
8 !
1
New Hampshire.
•
1 7 8 •
ol
New Jersev
79 |
New Mexico
XT
60S i
ew York
1-5
29 I
North Carolina.. .!
11 '
s
North Dakota...
>t>l
758 :
Ohio
976 |
O(
Oklahoma . . -*.O
.-'
66 ;
Oregon
.: 1,463 ! 1 0 0
Pennsylvania
0
Rhode Island
.;
i o !;
10
IO
South Carolina... .;
)
.;
30 :
South Dakota
11/
172 |
Tennessee
291 : 1 i
Texas
. . .. J
! 460 ; ll J
Utah
11
i
22 !
V erm on t
.|
134 i
Virginia
(2
Washington
-I
471 S

J

j

| Per '
1 Total !
num- Num- j cent
i ber of: ber re- |oft3tal
States and Ter- 1
cor- ; portritories.
! pora- : ing I ber of;
ortions. net i pora- :
in- 1 tijns i!
come. |in each;
' btatc

Corporations showing no net income

o
o
Q
g
•

TABLE

P.ET7Ji:?7S

15.—CORPORATION

M A N U F A C T U R I N G . — F o o d . l i q u o r s , a n d . l o ' u e e o , : e ^tiles a

n

DISTRIBUTION

d :»

f i l e p r o 'i.i-t>•, I f a i i u i

OF INCOMES

i n 3 i e i ' i »". i i i o n u

1

3Y

s,H I M - C

STATES

F -It T H E U N I T E D

STATES.

a n d r u b ! <•. p * o i i : ' - \ , ) • ; ' i b e r a r i d , w o o d p r o d u c t s , p a p e r a n d p a p e r

Corporations showing no net income.

Corporations s h o w i n g n e t i n c o m e .

Per-

States and Territories.

num- ! Number of I ber recor- j portpora- i "ing
tions. | n e t
income.

071

s

1 is'en
*rizo la

2 07 i

o ora !o

,

1

-- p
//> j 2

04 >

Ol

s ^ <>'
t

i

i M
I Ml'»

l

1 ei iw ai<1 M^1
ol'imbi i .
Ki(V! 1 .
({eo'ji i

iia'vaii""
Id.rio

17^

11"
300

UK

1,0 Vs
12>.)
1 57
0 ")^0

^ <

!

Total
gross
income.

")

v

' 1 21
Oi ,3
1
7> 3 .
T> 73
01 4")
S2 13
70
-

;

i(t
(i

Totai deductions.

e\cc

net
i n c o m e.

p:

J




1 e-

)!

Tv

t

in?

f t.ll

ra

1

;

12 >')1
S i ! >4 ^ ~
1 s l o 7 >7 i i o

\*r, no

, - f )"7 ^ '3
I

' ,1

S4 I

s »2
/ i s )7lc t , < i
< ) , h , 0 1,
>2 00 1 s7t
2 9 7 , U 3 i 217
0 )' 222, 0 7 "

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U 2J2^2JJ
(, 1 )-> 2 '")
1J 7^
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sn

3 . 2,31 , 550

)

I*. '

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1

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< j

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2
t
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s i
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2

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10)

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o

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12

1 f

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, ' 7' . . i > _ . 27 ).271
j

ii

•!SL

- j \.

.!"••)

(

)7,j

01
i!l

330

1 1
•'

i,

,,

!
i,

. ' Si
, t i7

1

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l'S2
0 s *'
"3, s i L
Jo.'I
5! 7

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7? 2
5,
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71

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1 5.3
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CM
534

i n\5 SO

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. 50
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i,

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'(79

s9l
219
291
7^4

17, !
1. •J * 9^0
o

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n
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10

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r
i 17
2 ),

. 11
«,;>

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II , 75 r

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II

. 217 . '»io
2 s^ -,

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.V."

.«.o
,:'

. J 17

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L, )0 y
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>

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!

Pi-

0
I

si

l u l , •> .2
1.4. , " ' 1
.!' V2

3 il
t '2

s\ >

- '^

I «

- < 05

(

f
~\U » . J2 J
'-, j '
S 3 ( / " l
•sl 1 1
t
j
<\ > > 0 2
1 n0"
72 ."8 J s( / 7' ( )
5 . 1 i ' 0 )-. 0 S
c *,
' /
i
•>' - 9 ^
(i, i 1 •
j
1 ' S51 7 3 30 , s ^ , 0 O ) 7M 1 7 07 02,, loo
i 012
2 7 [2 > 0
1 J >
hi 72
'021
Iowa
. • 1' 423
! 2P
. 157
2 , 12s j ^
, o | l 123
l s j , f»;o lot, 1 J 0 2
501
102
7 21
Kan-vis
v
>}S,J ; }
_. 1 >
JVLMluCkv
s*>)
, <tN
2. 0 (
1 1 53
MS, 1 )") HO I
7 3 72
*
' '>
2' 2
,(.1
. ( ^ ) ' , 327
} •
J i .II, )
221, I M . 2 1 ,
'7^2
77 02 • 23), 20*, 2ss
h()7
i o'lishma
( J
1
(
()~7
, 2sO
n )f)
7
i f)sO
31 is2,
7') ^9
163, V 7 . b )
l >s, 06). 7>0
1; . 0 ) ' J 2
.
1 h 22 i / 0
2(*
1 010
7sS 75 05 i 4 ) 1 , 2 7 ' 2^7
317, (MO 071
MarVhud.'...'.
(
H
^ 0 i, , ' 2 o
u\ ni
,511 . 2',)3
H
I 732 ^ 19) 73 < '2, S 9 4 , 2 ' l , ") *1 i2 ^2 \ 2 > 0 ,2
^ |t) ."" 79
0
\ \ , *2
3,070 / 200 73 si 1 s71 0 » , 'n 1 ( < - i i ) t p • t
\riclurrafi
> ) r)
(- ' i
1 1' , - • ) ! ? , v ("3
00 ) I " , 1 »'
2 009 1,002 77 H , 7ih s")2 1-0
Muiue-o'a
1
01
Si,."* . ",f',v)
s-5 02!,
77 Of) !
^ ] U i|S
7"), 77 > Y21

JO-5

j.

11 -

\ t ci

111-

71 07 s 22, 7/~ Co J

17 '
1)
"
3")

20

\rlva!k>d^
C idio/'ii <

cent
oftital
11 umber of
corporations
in each
'• State.

2 >
")('.
.

Ci,~)

5»;o
ol
iii
! >2
iS9
'!'•
- j

i, 71 2

•'«)3
17,)

2^7
202
1, i'xx
>°i

1 X
X

4(>7

Total
deductions

Total

£

ti .JL'me ach
Ac.
'^
12
30
16

I'.,

30
7s
67
3.v< ^1
,i5 7,,
,'5 i)7
24 66
31 27
HS 51
17 S7
'V O{(
31 39
27 12
26 70

5f *2

ll
. !>•)
IX
00
Oi

cent
i t >tai
n umber ul
cor-

76

21
26
22
29
21

3s
11
fv

'2C>

()•'.

2S

26 19
22 57
, 2 2 91

H
(—4

.321, U-1
275, 277
1 . 000, 076
, 025, 757
t ) ,Sf,', 321

>17
1

4<H

2 i(>' 4b1.)

I 743,'711
5 153, 102
51 763 0 3 S
s.C>! I '?•"
Os^^ 002
15s[ 571
3:57, 323
031, 771
195, 074
219) 5S3
2 579, 418
151, s30', 461
1 S3, 4 1 N
00
S

, o2 ), 023
,122, •J31
2 , 95s, 217
!> , 297, <~>('n\
23 , 917, 169
2L6,«27(>
.'37

711
1 1"

170' 9''7

' ~>i 110 \\ 305
2 I , 024, 222

2
13 '.23-l! 76s
17 . 126^ 179
J012' b"io
21 . 2S2, 593
I2J , 798, 7''2
st .219, 853
, U4, us
209
's

43
10
3
11
21,

21 350, 121
21, 520,7S0
14, O')6, 78s
IS1 P10, 451
7 652. 6^!;
26, 176, 179
1 :'>.%272) 073
v
90, 760, () -3
ss, 60S, 009
r 107, 912
».

'•1,223,338
21,192
83,035
127,405
5,918,317
964,268
6,158.379
5,035,940
'379,106
1,331.208
l,2tS,505
33,304
2s>9, 734
11,659,464
3,779,113
326,199
8SS, 384
866,020
1, 813, 972
639,808
1,893,586
10,473,371
12,510,830
9,283,891
612,703

o
o

CO

TABLE 15.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES—Continued.
M A N U F A C T U R I N G - C o n t i n u e d .
Corporations showing net income.

States and Territories.

Missouri
Mo l1 ana
Neons^a
Ne aia
New tiampshire.
New Jerse'New Me ico
New Yof:
North arolina...
Nor'h Da^oLa
Ohio
Oklahoma
Ore TO 1
Pe ns"Tl 'ania
Rholelslani
South 'arolina...
So ith Da o'.a
Te messes
Te vas
Utah
Vermoit
Virgiiia
Washing* 01
WeV, Virginia
Wisconsin
.
Wyoming
Total

Per
Total
cent
n im- Num- if total
ber of ber re n imcorport- ber of
in T
poracornet
porations.
intions
come.
in
eich
State.
2,593
268
509
53
366
2, 908
80
13,536
1,335
158
5,717
565
768
6,227
735
602
186
1,132
1 401
'353
3L0
1,034
i;3')2
644
3 047
97

1,967
192
365
33
2X1
2,113
51
9,878
1,136
105
4,434
419
515
4, 873
565
477
138
854
1,068
217
2.36
781
994
480
2 348
63

79,642 58,788




75.
71
71
62
76
72
63
72
85
66
77
74
67
78
76
79
74

Corporations showin 1 no net income

Per
Total
cross
income.

11 ,213,810,245
21,657,109
117,088,816
1,481,175
101,675,403
1, 358,247,245
3,001,174
8. 372,842,302
451,219; 842
10,0o6,446
3, 73">,490, 594
178,665,825
141,603,183
5, 39 \ 725, 842
421,961,036
2-P,796,475
12,732,805
2)5,542,725
454,004, 640
53,199,325
57,150,006
235,998,848
233,790,979
19S, 169,094
735,231,548
5, 781, 722

Total deductions.

Total
net
income.

Income
tax.

SI ,118,500,544 $125,30^, 701 $5,760,492
22 104,297
2,552,812
130,389
567,184
no, i , 323,022 6,521,632 310,966
158,153
8,348
90, 912,900
10,762,503
483,075
t, 18X 321,017 163,926,228 7,982,745
2 820,054
18i,l20
10, 792
7 437 92S 085 931,914,217 44,141,671
390 754,253
6i), 465,589 2, 625,144
9 444,165
622,281
32,141
'3, 056 802,641 6X2, 687, 953 30,956,108
162, 288,618
16,377,207
740,203
14,576,732
673,572
1 3 \ 02o,451
4, 328 232,933 981,492,909 4% 6%, 187
3)5, 426,569
58, 534,467 2, 625, 829
31,494,216 1,5,5,987
2)S, 302,259
S02,705
41,162
11, 930,100
28, 667, 625 1,323,414
266, 875,100
54,564,804 2 641,357
333, 43), 836
1, 657; 674
' 365,597
48' 541,651
4 "\> 184,175
7,965,831
373,086
45, 519,643 2,249,694
19V479-205
252, 680,308
3S, 110,671 1,877,526
16S, 168,569
30,003, 525 1,43^,510
633, 512 310
95 689,238 4 352,063
'755,194
' 33,165
5, 026,528

War
e \ue^>s
profits
tax.

$22, 630,S38
200,303
954,476
19,026
2 177,258
27, 263, 947
1,292
165 572,221
14 009,263
37, 888
131, 831,591
3, 210,877
2, 562,971
265, 918,465
\\ 871,334
4, 323; 892
127,289
4, 946,113
194,153
1, 111!497
h 300, 697
4, 365,719
4, 371,214
4 389,795
18,' 216,890
111,754

cent
of
total
tax.

Total tax.

$28,391, 330
330, 692
1 265, 442
27, 374
2 660, 333
35 246 6J/2
12 084
209 713 892
16 634, 407
70,029
162 790, 699
3 951, 080
3, 236, 543
306,604 652
14 497, 163
5, 839,879
168, 451
6 275, 527
510
9,
1, 477' 094
1, 673, 783
6, 615, 413
6, 248; 740
5, 820, 335
22, 568 953
150,' 919

Per
Numcent
ber
re- of total
port- numing
ber of
corno
poranet
tions
income. ineich
State.

76
70
76
75
71
74
77
64

68
64
71
26
77
66
75
95
09
45
56
16
06
26
87
24
19
44
23
03
13
53
41
53
05
95

73.

81 4C),437,716,898 34,701,711,263 5,736,005,635 263,058,008 1,06 3,902,472 1,326,960,480,100.00 20,854

2.14
632
.02
76
.10
144
. 002
20
.20
85
2 65
795
.001
29
15 80 3, 658
1.25
199
. 005
53
12. 28 1,283
.39
146
.24
253
23 11 1,354
1.10
170
125
.44
.012
48
278
.47
74
333
106
74
.13
.50
253
398
.47
.44
164
1. 70
699
.01
34

:Ii

1

24 32
28 36
28 29
37 74
23 23
27 34
36 25
27 05
14 91
33 55
22.44
25 84
32 94
21 74
23 13
20 76
25 81
24 56
23 77
30 00
23 87
24 47
28 59
25 47
22 95
35 05
26.

Total

Total
deductions

Deficit.

$53 ,109,538
3 ,347,846
6 ,532,738
1,298,405
7 ,229,855
69,277,318
747,380
373,829,042
11,189.522
1,733;520
132 ,960,830
10 ,303,855
10, 470, 914
158 ,862,895
11 ,679,960
8 ,865,451
1 313,148
20 ,730,696

$57 , 350 228
3 ,732 472
7,323, 989
1,536 209
8 ,156 690
76 ,359 662
844, 974
407 , 556 m 6
12 ,072, 329
1, 934, 896
145 ,574, 893
11,209,011
11,744, 631
178 , 842, 208
12 , 833, 559
9, 393, 287
1,451,
837
22 ,013,082
31 874 848
4\ 769,' 593
8 ,412, 970
16 ,718, 530
24 ,256, P28
10,203,868
44 933 730
'320^ 598

$4, 240,690
384, 626
791, 251
237, 804
926, 835
7 082, 344
97, 594
33, 727, 574
882, 807
201, 376
12, 614, 063
905, 156
1, 273, 717
19, 979,313
1, 153, 599
527, 836
138, 689
1, 282, 386
2 174 276
855, 479
446, 435
2, 004, 909
2, 419,962
2, 025, 320
3 316
18,225

gross
income.

29'

70fV JV79

3
7
14
21
8
41

914,114
966,535
713,621
836,966
178,548
617,185
302,373

I

19 1,762,918,585 1,940,191,468 177,272,883

S3

H
S

in

C

g

ft

TABLE 16.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES.
(Income return for the calendar year ended Dec. 31, 1917.)
CONSTRUCTION.
CONSTRUCTION.—Planning and supervising, excavating, equipping and installing, wrecking, raising, and moving.
Corporations showing no net income.

Corporations showing net income.
Per
Total
cent
num- Num- of total
States and Ter- ber of ber re- numritories.
cor- port- ber of
pora- i n g
cortions. net porati3ns
income. in
each
State.
Alabama
Alaska
Arizona
Arkansas
California
Colorado...
Connecticut
Delaware .. . .
District of Columbia
Florida
Georgia
Hawaii
„
Idaho
Illinois
Indiana
Iowa.
Kansas
Kentuckv
Louisiana
Maine
Marvland ..
Massachusetts
Michigan
Minnesota
Mississippi




61
17
15
417
115
257
43
58
48
89
10
15
913
296
161
59
122
101
101
149
604
371
236
17

Total
gross
income.

Total dp

War
excess
proTts
tax.

Total
net
income.

$10,412

Total tax.

36 59.02
2 100.00
13 76.47
9 60.00
257 61.63
72 62.61
188 73.15
28 65.12

$3,900,522
49,290
930 614
523,975
39,668,704
4,055,122
37,218,174
5,069,759

$3,667,910
47,523
874,737
447,300
33,393 846
3,603,854
34,195,518
4,288,415

$232,612
1,767
55,877
76,675
6,274,858
451,268
3,022,656
781,344

$64,442

$74,854

3,172
3,972
296,628
22,800
145,150
37,741

3,010
8,987
969 774
35,075
421,913
166,166

6,182
12,959
1 266 402
57,965
567,063
203,907

46
29
65
9
8
600
196
106
31
79
60
69
98
401
245
160

2,841,637
2,478,128
8,387,355
1,976,007
282,242
99,950,632
16,122,952
14,384,864
2.074,072
6;355,636
4,715,717
6,288,967
21,533,499
73,383,458
62,448,336
18.123,882
473,695

2,618,446
2,356,945
7 916,026
1,700,622
249,007
92,021,459
15,228,347
13,524,063
1,845,344
6,056,491
4,216,884
5,480,904
19,047,789
66,977,062
52,370,014
16 886,545
408,617

223,191
121,183
471,329
275,385
33,235
7,929,173
804,605
860,801
228,728
299,145
498,833
808,063
2,485,710
6,406,396
10,078,322
1,237,337
65,078

11,828
6,606
24,084
13,311
1,994
356,860
42,436
42,587
11,035
15,989
21,041
38,441
101 545
32,032
450,681
59 943
3,877

8,961
1,073
33 432
58,398

79.31
60.42
73.03
90.00
53 33
65.72
66.22
65.84
52.54
64.55
59.41
68 32
65.77
66.39
66.04
67.80
7 41.18

106

791,941
123,119
8 %495
28,100
8,436
161,617
109,128
703,311
1,169,974
2,226,753
162 216
465

Per
cent
of
t)tal
tax.

Per
Num- cent
ber of total
renumport- ber of
ing
corporano
net tions
inin
come. each
State.

Total
gross
income.

Total
deductions.

Deficit.

w

H
H
C

0.24

25

40.98

$1,377,524

$1,695,963

$318,439

O

02
05

4
6
160
43
69
15

23 53
40.00
38 37
37.39
26.85
34. 88

265 910
214,746
10 069 793
698,887
5,179,790
1,327,945

272,499
297,095
12 340,993
791,716
5,194,557
1,398,395

6,589
82,349
2,271,200
92,829
14;767
70,450

5
Z<
X
§
§

12
19
24
1
7
313
100
55
28
43
41
32
51
203
126
76
10

20.69
39.58
26 97
10.00
46 67
34.28
33 78
34.16
47.46
35.25
40.59
31.68
34.23
38.61
33 96
32 20
58.82

1,106,113
609,454
1 496 684
' 63,562
264 872
19,206,636
4,376,388
2,674,920
601,987
9,93\5(-2
1,997,591
1,183,944
4 553 862
25,643,268
5 17o 625
7'38> 856
'332,039

81,772
1,187,885
78), 952
171,498
1,580,988
93,304
91,955
28,393
204,777
20,905
20,654,858 1,448,222
4,919,917
543,529
3,017,201
342,281
862,646
260,659
10,085,119
15*, 557
2,216,169
218,578
1,457,510
270,566
4,55 >, 340
2,478
27, f>23,700 1,98 V 32
5,741,831
565,206
7 971 051
58* 195
404,994
72,955

.
£

106

4 05
19

1.81
65

.07
20,789
7,679
.02
57,516
19
71,7C9
23
.01
1,994
1,148,801 3 76
165,555
54
.42
129, f82
39,135
.13
24,425
.08
182 P-58
59
147,569
.48
804 856 2 60
1,202,006 4.70
2,677 434 11 40
222 159
71
4,342
.01

hrj

TABLE 16.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES—Contd.

a*
to

CONSTRUCTION—Continued.
Corporations showing net income.

States and Territories.

Per
cent
Total
num- Num- oftotal
ber of ber re- numcorport- ber of
poracoring
tions. net
porations
inin
come.
eich
State.

Total
gross
income.

Total deductions.

Total
net
income.

Income
tax.

Corporations showing ho net income.

War
excess
profits
tax.

Total tax.

Per
cent
of
total
tax.

I
Per
cent
oftotal
number of
corporations
in
each
State.!

Number
reporting
no
net
income.

Total
gross
income.

Total
deductions.

Deficit.

1

-IMissouri
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

465
75
90
6
21
535
5
2,330
59
22
796
121
125
645
63
30
32
121
134
64
10
114
185
113
283
22

Total

10,743




310 66.67
55 73.33
63 70.00
4 66. 67
16 76.19
374 69.91
3 60.00
1,428 i 61.29
49 83.05
17 77.27
554 69.60
78 64.46
69 55. 20
437 67.75
52 82.54
14 46.67
23 71.88
76 62.81
85 63.43
41 64.06
9 90.00
89 78.07
111 60.00
86 76.11
201 71.05
15 68.18
7,073

131,513,673 : $29,731,037
3,950,570
4,224,725 j
7,876,940
8,508,275 •
36,994
3^,256 i
560,498
598,8''8 j
57,060,322
61,316,075 I
64,915
68,709
325,956,278 ! 288,750,701
3,433,319
3,592,2U !
907,733
960,561 !
84,548,236
96,374^383 i
;
3,577,176
3,902,602
4.080,873
5,023,838 ;
157,381.400 : 144,460,620
4,594,079
4,847,334 :
2,978,887 '
3,085,814 ;
1,012,852
1,074,855 !
5,494,176
5,795,375 !
9.200,054
10,301,967 I
3^ 093,775
3,354,058 :
455.995
483,566 i
2% Mi, 450
31,200,264 !
25,119,389
26,456,705 i
3.792,512
4,092,787 i
26;427,390
28,504,893
804,646
839,228 I

65.84 1,252,798,052 {1,127,981,857

$1,782,636
$86,578
274,155
13,489
631,335
32,979
2,262 !
136
38,370 !
2,281
4,255,753 ! 192,831
3,764 ;
226
37,205,577 : 1,600,471
158,812 ;
7,048
52,828 I
3,035
11,826,150 '
559,256
325,426 ;
15,222
942,965
44,766
12,920,780
545,204
253.255 :
11,096
:
107J007
5,002
62,003 i
2,979
;
301,199
15,143
1,101,913
51,616
260,283 ;
13,537
30,571
1,696
4,655,814 ! 206,634
1,337,316
58,112
300,275 i
15,310
91,559
2,077,503 !
94,582 |
4,398
124,816,185 | 5,334,965

8,916,710
45,189
2,249
1,823,734
48,666
183,575 '
3,308,785 |
69,912 i
23,641 !
4,027 !
25,871 !
69,596
14,155
2,306
988,683
308,779
21,913
454,036
21,283
24,390,255

$315,910
67,315
64,697
136
2,624
591,971
226
10,517,181
52,237
5,284
2.382,990
63,888
228,341
3,853,981
81,008
28,643
7,006 ;
41,014
121,212
27,692 !
4,002 I
1.195,317 I
' 366,891
37,223
545,595
25,681

1.01
.21
.21

155 33.33
20 I 26.67
27 ! 30.00
2 33.33
.01
5 23.81
1.94
161 30.09
2 40.00
33.88 i 902 38.71
.17 !
10 16.95
.02 I
5 22.73
7.62 j 242 30.40
.21 ! 43 35.54
1.36 j
56 44.80
12.43 ! 208 32.25
.26 i
11 17.46
.09 l
16 53.33
28.12
.02 ;
37.19
.13
36.57 j
.40 :
35.94 i
.09 ,
10.00
.01 j
21.93 I
3.84 I
40.00 i
1.18 i
23.89 '
•12
28.98
1.76 i
31.82

$6,335,508
419,280
960,424
385,895
93,778
8,837,918
62^708
69,439,484
578,401
96,364
14,690,115
1,634,015
6,391,758
33,071,969
987,427
351,879
147,653
2,573,570
3,848,945
1,513,439
21,863
1,089,315
7,057,188
1,113,969
4,082,566
120,020

29,725,220 j 100.00 3,670 j 34.16 271,649,409

I

$7,086,711
472,808
1,098,053
393,435
102,845
9.939,654
'109,918
77,122,481
614,075
114,098
15,719,645
1,902,037
6,8o5,677
34,511,703
1,084,471
371,215
162,819
2,913,500
4,079,768
1,585,659
26,867
1,320,902
7,757,949
1,269,733
4,448,766
170,856

$751,203
53,528
137,629
6,540
9,067
1,101,736
47,210
7, 683,005
35,671
17,734
1,021,530
268.022
473,919
1,431,734
97,044
19,336
15;166
331,930
230,823
72,220
5,004
231,587
700,761
155,764
366,200
50,836

296,693,764 125,044,355

8
I—I

o
o
o

TABLE 17. CORPORATION RETURNS -DISTRIBUTION OF INCOMES, BY STATES, FOR THE UNITED STATES.
[Income returned for the calendar year ended Dec. 31, 1917.]
TRANSPORTATION AND OTHER PUBLIC UTILITIES.
TRANSPORTATION.—Rail, steam and electricity: water and related services.
OTHER PUBLIC UTILITIES.—Electricity and gas, express companies, pipe lines, telegraph and telephone companies, etc.

1
! Per |
! cent j
| Total
! num- Num.- (of total!
States and Ter- | ber of ber re-! num- !
I cor- port- | ber of |
ritories.
| pora- ing \ cor- I
I tions. net
pora- !
intions i
come.
in I
each j
State. |
191
Alabama
127 66.49
21
Alaska
14 66.67
82
Ariz na
60 73.17
170
Arkansas
102 60.00
1,254
California
S35 66.59
348
Colorado
217 62.36
307
Connecticut
236 76.87
54
Delaware
34 62.96
109
Dist. of Columbia.
74 67.89
219
Florida
150 68.49
35
Georgia
246 75.69
41
Hawaii
30 73.17
132
Idaho
73 55.30
1,123 70 81
1,586
Illinois
836
Indiana
592 70.81
1,081
Iowa
651 60.22
556
Kansas
400 71.94
519
Kentucky
351 67.61
259
Louisiana
183 70.66
435
Maine
310 71.26
3?5
224 68.92
Maryland
981
Massachusetts
714 72.78
695
Michigan
465 66.91
598
Minnesota
495 82.78




Corporations showing no net income-

Corporations showing net income.

Total
gross
income.

$25,900,814 I
367,5°3 !
17,108,837 l
6,967,956 !
227,001,913
66,070,481 !
5S'.13?,703 !
5,261,0>l :
126,485,874 j
18,794,862 |
64,63 >, 141 i
9,739,834 !
4,396,127 |
935,108,552 j
96,699,424
33,433,450 |
216.718.982 I
103', 3 >9) 4 0
40,585,258
41,5^8,6«8
215,613,935
240,347,755
195,997,400
463,778,432

Total deductions.

Total
net
income.

Income
tax.

$23,267.3 °3 82,033,511
$141,839
5,907
264,697
102,806
64,638
15,791,091
1,317,746
43.955
6,160,892
" 807,064
186,109,852
40,89?, 081 2,300,128
429,551
57,122,433
8,948'. 048
7,4-9,622
368,019
50, 703,081
986,?72 I
53.895
4\ 274,749
21,078,574 i 1,127'. 9
105,407,300
3;192,964
154)338
15.601,898
9)401.162
53)480
55',: 30,979
2,679)255 j 132,3;
7,051,579
632,310
33,043
3,763,817
816,913,467 118,195,085 i 6,077,101
8 >. 109,682 10,580,742 ! 500,466
4,433,519 • 236,900
28', 999J 931
60,588,580 j 3,019,4"8
156,130,402
8^,133,995 23.195,4 5 ! 1,203,733
7)434,734 I 375)415
33,150,5°4
5,5^3,142 I 277,728
36,035,556
198,35 \ 959 17,253,976 ! 9"5,045
199,708', 912 40,638,813 i 2,184,100
14,68',272 ; 818,481
181,315:128
98,133,187 i 5,082,969
365,645,245

Watexcess
profits
tax.

«60,089
4,347
24,988
7.876
2,556,591
'357;o ~9

Total tax. j

$201,928
10,254
89,6 6
51,831
4,856,719
7S6,580
437.270
60)' 56
1, 755,900
'260.546
785,035
163,700
64,578
14,549,672
1)277,140
375,779
9,278,309
2,644,030
1,045,330
286,313
2,478,131 !
4,017,606 I
1,631,131 !
11,370,093 i

Per
cent
of
total
tax.

Per
! Num- cent
ber jof total
re- i numport- ber of
ing
cor110 I poranet [ tions
in- j in
corny. } each
I State.

0.16 (
.01 I
.08 i
.04 ;
3.73 I
.66 I
.36 I
.05 I
1.38 I
99 I

.'65
.14 !
.05 j
11.64 j
1.06
.30
7.48
2.11
.84
.23
1.16
3.15
.86
9.07

64
7
22
68
419
131
71
20
35
69
59
463
244
430
156
168
76
125
101
267
230
103

33.51
33 33
26. 83
40.00
33.41
37.64
>3.13
37.04
32.11
I 31.51
24.31
26. 83
44.70
29.19
i 29.19
I 30. 78
| 28.06
3>.39
29.34
28.74
31.08
27.22
33.09
17.22

Total
gross

$1,901,157
85,130
317,416
3,313,198
18,941,443
8,939,006
5,280,379
713,169
961,101
1,689,283 I
3)456,723
371,847
8^3,947
41,402,164
14,244,154
6)19?,641
10,308,467
2,495,137
4,674,979
2,589,853
7,649,8^0
17,805,983
23,313,8^5

6,373,587

Total
deductions.

Deficit.

$2,382,958 I $481,801
93,639
8,509
438,212
90,796
3,690,920
347,722
22,670,848 j 3,729,405
9,789,909 ! 850,903
6,10\ 769 I 822,390
873,040 I 159,871
91,641
l,05>)742 I
2,219,891 ' 530,608
4,334,117 I 877,394
91,443
463,290 I
1,195,366 ! 331,419
48,527,945 | 7,125,781
16,3 3,673 I 2,079,519
490,885
6,683,526
10,968,749
660,582
3,754,640 i 1,250.503
5,410,079
735)100
2,862,675
292,822
8,412,883
763,063
20,024,990 2,219,007
25,724,288 2,410,463
7,171,784
798)197

a
o

co

TABLE 17.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES, BY STATES, FOR THE UNITED STATES—Contd.
TRANSPORTATION AND OTHER PUBLIC UTILITIES—Continued.
Corporations showing net income.
Per
Total
num- Num- ofcent
total
States and Terri- ber of ber re- numcor- port- ber of
tories.
pora- ing
cortions. net
poraintions
come. in each
State.

Total
gross
income.

Total deductions.

Total
net
income.

$7,380,217
$6,346,678 $1,033,539
56 62.22
Mississippi
90
261,128,711 33,287,009
528 66.08 294,415,720
Missouri
799
18,162,246
13,306,924
143 63.27
4,855,322
Montana
226
28,091,847
24,026,354
362 76.86
4,065,493
Nebraska
471
2,695,381
2,15-?, 399
25 50.00
542,P82
Nevada
50
8,276,352
6,311,814
133 74.30
1,964,538
New Hampshire..
179
129,681,516
106,512,12? 23,159,304
442 69.61
New Jersev
635
1,294,457
1,193,373
39 67.24
101,084
New Mexico
58
New York
3.038 2,260 74.30 2,265,758,642 1,845,141,433 420,617,?09
69,809,542
54,4«8,fi8fi
305 76.63
15,400,856
North Carolina...
318
18,487,199
17,888,713
285 75.40
508,486
North Dakota....
378
278,2P3,204 53,145,93^
Ohio
1,378 1,022 74.17 331,430,136
27,005,160
22,768,165
237 75.48
4, ^"36,9P5
314
Oklahoma
33,448,027
31,740,446
313 61.61
1,698,581
508
Oregon
2,157 1,607 74.50 1,076,355,046 930,908,820 136,446,226
Pennsylvania
9,523,981
7,736,507
55 65.48
1,787,384
84
Rhode Island
6,169,285
5,3fil, 287
192 72.18
807,9P8
266
South Car j l i n a . . .
11,519,224
10,973,990
281 82.16
545,234
342
South Dakota
55,38?, 187
48,800,196
301 73.06
6,581,991
412
Tennessee
182,313,512
149,983,153 32,330 380
570 66.36
859
Texas
9,674,460
6,936,020
107 64.07
167
2,738,440
Utah
14,432,371
13,188,686
99 69.72
142
1,243,685
Vermont
157,580; 712 120,738.876 36,841,836
267 65.60
407
Virginia
56,341,662
49,548;127
455 65.56
694
6,7P3,535
Washington
12,337,417
10,0? 5,360
201 64.42
312
2,31? 057
West Virginia
61,688,281
51,980 052
644 72.85
884
9,708,229
Wisconsin
1,852,865
1,683,185
38 54.28
70
169,680
Wvoming
Total

26,442 18,673




Income
tax.

£51,532
1,895,391
242,070
199,P36
29,603
96,267
1,127,607
5,919
20,615,605
757,714
3> 066
2,577,387
204,8°6
88,207
7,290,760
98,456
43,724
24,904
3^3,268
1,705,772
131,050
72,056
1,P3?,667
337,566
113,554
540,452
8,916

70.61 8,111,268,817 6,807,444,813 j 1,303,824,004 66,537,817

Corporations showing no net income.
Per
cent
of total
number of
corporations
in each
State.

Total tax.

Per
cent
of
total
tax.

Number
reporting
no
net
income.

$2,899
$54,431
1,379,188 3,274,579
13; 913
255,983
66,780
266,716
4,747
34,350
30,198
135,465
607 260 1,731,867
2,548
8,460
8,305,114 28,920,719
246,577 1,004,991
15,465
47,531
6,912,7P3 9,490,180
562,769
767,665
104,2P5
192,502
4,275,652 11,566,412
68,262
166,718
13,019
56,743
141,990
166,8°4
316,630
679,8°8
1,447,981 3,153,753
522,331
391,281
94,625
22,569
1,872,673 3,805,340
721,575 1,059,141
154,529
40,975
930,642
399,190
16,494
7,578

.05
1.69
.21
.22
.03
.11
1.45
.01
24.11
.84
.04
7.69
.62
.15
9.08
.09
.05
.14
.37
2.50
.42
.05
3.02
.85
.13
.64
.01

34
271
83
109
25
46
193
19
778
93
P3
356
77
1P5
550
29
74
61
111
283
60
43
140
239
111
240
32

37.78
33.92
36.73
23.14
50.00
"5.70
30.39
3 \ 76
25 61
23 37
24.60
25.83
24. 52
38 39
25.50
34.52
27.82
17.84
26.94
33.64
35. P3
30. 28
34.40
34.44
35.58
27.15
45.72

60,450,199 127,048,016 100.00

7,769

29.39

War
excess
profits
tax.

Total
gross
income.

$678,570
16,413,873
1,601,400
1,981,596
1 T>, 442
1,551,147
8,115,0,0
234,659
51,100,688
1,917,345
2,595,738
35,^26,156
7,921,082
5,948,009
28,342,970
6,873,443
1,064,956
761,477
5,643,162
15,869,680
8,246,138
2,096,042
7,581,412
6,846,477
6,553,745
4,079,368
487,410
413,818,414

Total
deductions.

Deficit,

$770,939
18,033,995
1,935,424
2,179,181
194,0P5
1,6^4,611
9,086,204
37->, 269
58,948,176
2,890,513
2,7; 7,208
40,53> 273
8,426,263
7,436,416
32,879,408
7,402,385
1,300,526
7f3,412
6,179,178
19,780,415
8,257,351
2,747,790
8,298,405
7,913,262
7,065,131
4,38^, 680
635,882

$92,369
1,620,122
334,074
197,585
21,653
73,464
971,184
137,610
7,847,488
973,168
131,470
5,306,117
5\5,181
1,488,407
4,536,438
528,942
235,570
31/35
536,016
3,910,735
11,213
651,748
716,9f3
1,066,785
511,386
310,312
148,472

473,973,325 60,144,911

o
O
O

TABLE 18, CORPORATION RETURNS

DISTRIBUTION OF INCOMES, BY STATES, FOR THE UNITED STATES.

| Income returned for the calendar year ended Dec. ;*], 1917.]
TRADE.
TKAIM:. -Wholesale a n d retail.

r

Corporations showing net income.
Per
: Total
i nu in- N u m - ofcent
total,
states and Ter- i ber of ber re- n u m - ]
ritories.

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Dist. of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri




i corporas tions.

j
\
\
i
j
J
'

porting
net
income.

1,133
923
' 42
33
311
203
721
791
3,414 2,579
1,628 1,274
1,067
1,359
166
212
298
378
713
933
1, 453
1,644
121
141
446
530
5,420 4,363
2, 464 2,004
2,371 2,061
1,429 1,233
1,347 1,139
1,453 1,207
790
948
685
905
4,201 3,111
2,907 | 2,302
2,914 2,398
643 I 545
3.820 I 3,102

| ber of
| corj poraI tions
I in each
I State.
81.47
78. 57
84. 57
91.15
75. 54
78. 2t
78.51
78.30
78.84
76 42
88.38
85.82
.
83. 21
.
80. 41
81.33'
86. 93
86. 28
84. 56
83.07
83.33
75.69
74.05
79.19
82.29
,
84. 76
81.20)

Total
gross
income.

Total deductions.

Total
net
income.

024,025
$135,358,188
S4.331.103
:
616,862
2,891,882
275', 020
:
40,625,393
3,379,209
43! 246,184
i 121,412,271
9,052,025
112', 360,246
j 948,290,226
63,053,001
885', 237,225
: 228,178,199
15,709,997
212; 408;202
i 217,606,843
201. 739,270
15,867,573
\ 488,548
|
52, 242, 483
6,753.935
j 68, 765,384
4.332;350
\ 433,034
! 103,248,838
95. 904,623
7,344,215
| 325,712,256
19,495,893
306'. 216,363
32,622,738
5,423,904
27; 198,s34
i
54,125,701
3,918,954
50; 206, 747
12,158,077,700 2,021' 980,399 136,097,301
! '367,495,783
19.713; 880
347; 781,903
| 407,087,528
25; 017,465
382; 070,063
15,730,366
i 246,830,097
23L 099,731
| 226,597,085
12,893.963
213^ 703,122
343,745,800
27,353; 791
316, 392,009
129,010,593
8,254, 797
120, 755,796
11,722,446
193,262,683
181, 540,237
1,407,486,061 1,300, 502,711 106,983.350
682,516,982
641, 795,771 I 40,72i; 211
744,760,025
695, 682,044 ! 49,077.981
j
I 75,086,296
576;644
74, 509,652
ll, 193', 928,646 1,110', 43-1; 916 i S3,493,730

Income
UlK.

Corporal ions showing no net income.

War
e xcess
profits

tax.

Total t a x .

Per
cent
'of t o l a
tax.

i

S17S1 S7l»
14,331
166', 936
423*991
3,006,923
' 757,018
736,479
328,875
199,344
361,032
930,777
286,735
192,105
6,232, 793
950,052
1,226, 111
759;436
546,162
1,241,501
400, 535
550,558
5,061,375
1,739,164
2,419,996
30,793
3.917,099

'ii 100 m;s
14,419
378,407
1.477.399
9,219,834
2,206,041
2,724,746
1,176', 429
778,719
S57,999
2,829;933
5S9.205
468; 745
25,051,181
2.684,214
2', 990,982
2.114,(iS2
3', 261,116
5,139,149
i; 244,088
1,883,523
16,454,183
10,010,052
6; 585,853
69.197
13, 501, IK".

$1.30S,9U
2S,780
545,3i3
1,901,390
12.220,757
2, 963,089
3;461,225
1,505,301
978,063
1,219,031
3, 7 0,710
<
S75,940
660,850
31,283,974
3.634', 266 !
4,217,393 !
2,874,118 '
3, S()7, 278
6,380,650 i
1,644,623
2,434.081 i
21,515', 558 |
11, 749', 216 1
9,005', 849 !
99; 990
17. ! IS. 215 1

.41
.01
.16
.56
3. 61

Per
X umcent
ber of total
port- n u m '•' i n g ber of
corno
poranet
tions
in- in each
CJIUC. State.

2L0
9
48
70
S3 5
ss : 354
l.'O3 1 292
. 79 f
16
.29 :
so
. 36 ! 220
1.11 : 191
.17
20
.20 !
90
9.29 ! 1.063
1.07 ; 460
1.24 ! 310
.85 ! 196
1. 14 i 20S
1.87 i 246
.20 ! 158
72 i 220
6." 39 j 1,090
'605
3.50
516
2.64
.03 I 9 8
5.16 ! 718

Total
gross
income.

18.53 ?«13 307,310
189.«66
21.43
2 220,340
15. 43
8. 85
3'! 028,671
24. 40
66' 480,297
21.74
10, 167', 196
10 681.715
21.49
21.70
1, 986,497
21. 1(5
031,417
23. 58
ioJ, 122,532
23, 201,254
11.62
14.18
i, 255,990
4, 026,093
L6. 79
19. 59 129', 625,255
18. 67
20, 411,478
13.07
32, 211', 705
13.72
16, 426,904
11, 102,951
15. 44
16.93
13,500;773
16. 67
698,884
12,' 587,100
24.31
25. 95 107, 444,906
20.81
38, 320,114
17.71
33, 288,582
4, 839, 800
15. 24
18. SO 00 265,922

Total
deductions.

Deficit.

S14.O18.40.N
195,739
2.357,070
3.139,899
72,183,365
11', 145,216
11,778,915
2,267,099
3,314,993
11,373,448
25,136,317
1,334,755
4,253,761
137,935,473
21,733,476
33;195,469
16,976,690
11,681,223
14,304,086
5,931,731
13,301,220
112,540,525
49,807,366
35,239,894
5,100,007
69,747,019

: >7ii,09*
5. 773
136; 730
111,228
5,703', 068
: 978;020
1,097,200
280,602
1
283,576
! 1,250,916
1,935,063
78 765
227,66S
8,310,218
1,321,998
' 983,761
549,780
; 578,272
'
797,313
! 232,847
i 714,120
i 5,095,019
11,487,252
1,951.312
266,207
3,481,097

O

o

TABLE 18.—CORPORATION RETURNS—DISTRIBUTION 9 F INCOMES, BY STATES, FOR THE UNITED STATES—
Continued.

OS

TRADE—Continued.
^

, __

!

,

. .

Corporations showing net income.

cor- I ing
pora- i net
t ions. ! income.

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

1,073
1,438
140
207
1,439
ISO
8, 042
1,508
1,042
4; 140
1,115
830
2,876
340
1,174
862
1,190
2,386
722
194
1,491
1,766
776
2,144
263

corporations
in each
State.
t

Total
gross
income.

Normal
tax.

War
excess
profits
tux.

, Total tax.
1

Per
i cent
of
total
tax.

Per
Numcent
ber
oftotal
report- number of
ing
corno
poranet
tions
income. in each I
State.!

Total
gross
income.

Total
deductions.

Deficit.

_|

in

120,921,497
481,302
130,022,205
9,700,708
83.76
321,129,025
344,574,791
23,445,166 1,145,992
87.31
18,342,101
49,696
996,984 j
19,339,085
81.11
78, 427
27.003,499
1,563,908
28,507,407
80. 54
349,543,472
20,258,486 I 861,915
69. 42 309,801,958
29,788,545
2,547,911 ! 113,479
32,330.456
78.00
770,790,077 331% 739,371 15,060,817
73.20 |2,102,530,048
424,904
133,481,566
87. 73 1 142,846,716
9,365,150
146, 409
95,598 803
80.04
91,507,447
4,031,350
550,598,546 1,492,742,985
82.20
63,855,561 2,816,574
496,991
174,828,980
83. 90
104,201,149
10,627,831
421', 740
165,739,350
73.58
150,939,501
8,799,849
80.00 1,312,418,020 1,221,629,920
90,788,100 4,258,337
371,693
110,426,274
76.92
102,360,811
8,065,463
830,822
143,778,605
85.63
127,962,713
15,815,892
260,408
86.98
99,356,420
93,985,448
5,370,972
961,411
83.33
298,250,901
277,772,482
20, 478,419
83.60
735,142,313
684,441,663
50,700,650 2,373,894
348,203
81.58
106,356,088
99,424,014
6,932' 074
73,794
84.72
28,524,588
27,030,109
1,494,479
81.39
271,020,498
240,712,945
30,307,553 1,574,825
77.39
392; 651,902 368, 448,018 24,203,884 1,140,640
377,404
83.62
138,687,202
124,174,793
14,512,409
80.57
462,254,659
435,562,471
20,692,188 1,261,998
104,021
83. 70
20,908,865
2,129,252
29,038,117

;91, 057 72,947 j 80.11 19,804,255,613 ,18,323,194,833




Total
net
income.

Total deductions.

Corporations showing no net income.

!

Per
cent

1NumStates find Ter- Total { ber re- oftotal
numnumritories.
ber of port- ber of

_

1,044,749
2,869,850
93,424
151,776
5,420,187
533,139
03,696,965
1,802,381
1,506,320
13,909,632
1, 750,782
1,245.039
14,700,182
1,438,151
1, 799,462
699,913
3,298,034
8,292,826
660,022
168,043
3,811,046
3,811,462
4,164,335
4,121,452
201, 755

| 1,526,051
4,015,842
I
143,120
i
230,203
i 6,282,102
)
646,618
78,757,782 '
2,227,345
1,652,735
16,726,206
2,247,773 i
1,666,779 !
18,958,519
1,809,844 |
2.630.284 '
900,321 !
4,259,445 !
10,666,720 i
1.008.285 !
241,837 '
5,385,871 !
4,952,102 '
4,541,739 ;
5,383,450 :
305,776

208 16. 24
.45
209 12. 09
1.18 j
34 18.89
.04
50 19. 46
.07 !
034 30. 58
3.31
49 21.40
.19 i
23.42 3,155 26.74
J'A\ :
211 12.27
.50 j
109 13.90
4.98 i
898 17. SO
.67 i
214 10.10
.49 j 298 20.42
5.61
719 20.00
.54
102 23.08
.47
197 14.37
.28
129 13.02
1.26
238 10.07
3.16
408 16.40
.30
103 18.42
.07
35 15.28
2.94
341 18.61
1.46
516 22.61
2.57
152 16.38
1.59
517 19.43
51 16.24
.11

,481,060,780 68,695,143 250,152,243 324,847,386 100.00 18,110

l

8,219,029
14,928,337
842,983
2,598,973
31,052,464
2,111,488
398, 793,614
8,359,336
7,016, 700
66,000,436
17,123,931
12,027,568
104,318,732
9,658,443
5,227,285
3,858,028
15,082,285
35,510,001
9,604,929
923,308
10,078,419
21,482,429
5,891,566
27,274,913
1,823,626

796,252
577,223
473,674
545,337
940,220
97,237
674,845
75,872
,423,315 3,370,851
,235,158
123,670
,021,993 20,228,379
,120,638
761,302
,323,771
307,071
,408,042 5,407,606
,720,600
596,669
,147,302 1,119,734
,006,952 7,688,220
,319,062
660,619
,623,278
395,993
,121,704
263,676
,003,265
920,980
,378,644 1,868,643
, 733,173 1,128,244
990,685
67,377
, 355,097 1,276,678
,010,353 1,527,924
, 326,812
435,246
,033,660 1,758,747
,027,260
203,634

19.89 1,461,238,475 !l,501,214,919 ;99,970,444

o
o
I—I

b

TABLE 19.

CORPORATION RETURNS

DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES.

[Income returned for the calendar year ended Dec. 31, 1917.]
PERSONAL SERVICE.
PERSONAL SERVICE.—Domestic service, amusements, professional services.

Corporations showing no net income.

Corporations showing net income.
| Total
i numStates and Ter- |j ber of
corritories.
! porations.

Per
cent

in- !
i come. ;intions jj
each
State. ;

Total
gross
income.

Total deductions.

Total
net
i

Number
reing
no
net
income.

: War
Income ! excess
tax. • profits
tax.

j Per
cent
(of total
! num- : Total
| ber of
gross
| cor- ' income.
| pora| tions
in each
! State.

Total
deductions.

Deficit.

3
>
m

a
Alabama
, 154 j
92 59.74 j
Alaska
7!
2 28.57 !
Arizona
51 :
37 72.55 I
Arkansas
'
93 i
71 76.34 ;
:
(California
1,011 \ 012 60.53 {
Colorado
j 300 | 190 04.05 •
Connecticut
! 325 ! 189 58.15 !
Delaware
j
51 j
33 ; 64.71 ;
District of Co- j 182
144 79.12 i
lumbia
I
|
\
>
Florida
; 184 | 115 62.50 !
Georgia
! 192 j 138 71.88 i
Hawaii
20 j
14 70.00
Idaho
!
96 j
69 71.88 j
Illinois
| 1,609 1,020 63.39
Indiana
539
346 64.19 ;
Iowa
I 426 ! 278 65.26 i
Kansas
i 118
79 66.95 1
Kentucky
< 291
215 7 3 . 8 8 '
Louisiana
187
140 74.87 ;
Mains
; 170
91 53.53 i
Maryland
244 1 147 60.25
Massachusetts
917 • 547 59.65
Michigan
5 5 2 ' 345 62.50;
Minnesota
341 ! 233 68.33
Mississippi....,.,,
81 ,
65 80,25*




$3,823,190
69,976
1,111,780
2,385,299
46,563,440
7,415,218
10,241,157
1,485,264
12,982,883

; $3,539,369
63,576
1,000,181
! 2,042,368
44,690,791
i 6,854,094
9,398,661
1,308,273
i 10,846,898

3,504,510
3,158,096 i
7,832,828 j
8,539,587
651,006 !
708,085
1,258,798 |
1,377,424
110,582,472 102,877,624 |
14,192,481
12,859,459 !
9,291,899
10,003,725
1,777,100
2,009,912
8,170,474
7,134,543 I
7,620,658
6,946,290 I
6,114,462
5,699,287 :
13,216,211 | 11,509,365 ;
52,879,319
48,775,123
24,606,607
22,203,393
16,482,514
15,268,618 '
1,527,720
1,391,366

$283,821 ] $15, 150
6,400 '
384
111,599
5, 752
342,931
18, 646
1,872,649
89, 992
561,124
29, 709
842,496
43, 104
176,991
8, 871
2,135,985
93, 620
346,414
18, 033
706,759
35, 716
57,079
3, 056
118,626
6,408
7,704,848 I 395, 760
1,333,022 j 68, 784
711,826 '
37, 801
232.812
12, 599
1,035; 931
51, 770
674,368
35,032
415,175
22, 834
1,706,846
82, 152
4,104,196
210, 781
2,403,214
119, 460
1,213,896
64, 351
136,354
7, 015

$8,254

i, cos I
35,079
200,006
20,954
59,601
17,209
477,189
18,540
57,369
6,142
2,125
552,127
90,635
24,532
24,895
94,648
98,731
234,487
298,989
254,342
48,265
8,802

I
!
I
!
!
I

1 0.21
j .01
.12
.47
! 3.11
! .46
.94
! .23

14
22
! 399
I 110
i 136
1 18
38
5.11 I

40.26
71.43
27.45
23.60
39.47
35.95
41.85
35.29
20.88

$1,893,098
35,730
174,788
194,065
24,036,680
3,007,052
3,067,628
207,501
1,235,531

.33 ! 69
36,573
54
93,085
6
9,198
.08
27
8,533
589
947,887 ' 8.29
193
159,419 l 1.39
148
.57
02,333
39
37,494
.33
76
146,418 1.34
47
133,763 1.19
79
22,834
.21
97
316,639 2.81
370
509,770 4.46
207
373,802 3.30
108
112,616
.97
15,817
16
.14

37.50
28.12
30.00
28.12
36.61
35.81
34.74
33.05
26.12
25.13
46.47
39.75
40.35
37.50
31.67
19,75

3,953,156
1,322,918
62,858
174,854
35,217,362
4,734,480
2,418,657
717,274
1,556,838

$23,410
384
12,757
53,725
350,058
50,663
102,705
26,140
570,809

$2,058,716 $105,018
40,903
5,233
188,937
14,149
293,327
99,262
20,502,969 2,406,283
3,356,823
289,771
3,414,400
346,772
285,844
78,343
1,489,160
253,629

4,215,192
262,036
j 1,402,665
79,747
)
100,166
37,308
I
198,168
23,314
37,319,538 2,102,176
5,037,875
303,395
2,423,629
4,972
;
792,598
75,324
i 1,715,459
158,621
882,009
784,637 ;
97,372
87,169
1,507,871 j 1,595,040
94,007
2,283,065 ! 2,377,072
15,512,990 '• 16,798,073 1,285,083
837,134
8,534,893 j 9,372,027
3,922,905 ! 4,295,450
372,545
594,362
540,001 I
54,361

3
o
o
g

Gi

TABLE 19.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATESContinued.

00

P E R S O N A L SERVICE—Continued.
Corporations showing net income.

1

SI ales and Torritories.

Total
number of
corporai

Corporations showing no net income.

!

•ort- I ber of i
ing 1 cor- i

Total
gross
income.

Total deductions.

Total
net
income.

Income
tax.

War
excess
proiits
tax.

•me !in oeach
.a nsx
mc#
i State.
Missouri
704
Mon tana
205
Nebraska
189
Nevada
43
New Hampshire..
75
New Jersey
572
New Mexico
43
New York
3,114
North Carolina...:
180
North Dakota
130
Ohio
1,024
Oklahoma
251
Oregon
313
Pennsylvania
835
Khode Island
: 104
South Carolina...!
139
South Dakota
' 113
Tennessee
247
Texas
497
Utah
; 100
Vermont
30
Virginia
277
Washington
j 440
West Virginia
| 103
Wisconsin
I 485
Wyoming
j
42
Total

520
152
140
32
40
349
37
2,020
134
90
090
190
189
550
00

!

i
;
'
;
i

90 •

90
104 :
348 i
108 i

24
173
297
98
300
33

il8,594 (12,100




,
,
!
!
|
!
'
i
i

:

$45,259,
08.85
5,-280,'
74.15
7,445;
74.07 i
2,578,
74.42 ;
2,720,
53.33
01.01 I 24,217,
803,
815.0f> :
04.87 ! 317,598,
4,199,
72.04 i
1,002,
09.23
07.97
19,718,
75.70 {
4,408,
00.38 !
7,050,
05.87 !
41,802,
57.09 I
5,098,
09.00 i
2,891,
1,434,
79.05 i
8,448,
00.40 I
70.02 !
12,790;
07.50 |
4,79i;
00.07 |
1,022,
02.45 j
8,487,
07.50 !
12,310;
00.12 !
4,401;
03.09 j
11,907;
78.57
1,004,
05.40

$41,402, 209 ' S3,797,738 i
4,770, 409
515,887
«,93O, 001 .
514,547
2,475, 032 !
103,008
2,524, 403 :
190,030
2 210,993 I
22,000, 244
718, 513 .
84,900 '
301,077, 039 '. 15,921,308 i
3,830, 528 ;
309,308 i
1,480, 300 I
121,740 *
45,025, 955 i
4,092,750 |
4,028, 905 I
379,095 i
7,132, 338 i
517,084 !
38,109, 473 i
3, 092,593 i
045 !
003,480 I
4,494,
300,851 i
2,590, 229
249,824 I
1,185, 057 '
819,941 I
7,028, 548
11,200, 413
1, 590,455
459,701 ,
1,331, 209
128,008 :
893, 778
7,397. 289
1,089,840 :
592
1 032,539
11,277
485,810 i
3,915 ; 548
1, 138,911
10,829 082
120,893
937

957,012,542 I 887,831,894

09,780,048

Numcent
! ber
•)f t o t a l
iYr I recent
port- number of
Tola! t a x . ; of
ingcortotal I n o
poratax.
, tions
con ,", Jin each
" ; State.

Total
gross
income.

I
|

Total
(ledi'.ctions.

Deficit,
in
H

$189,887
27,189
24,191
1,528
10,187
110,805
5,003
773,834
19,108
0,085
20b,779
19,800
27,320
192,504
31,541
10,192
14,081
44,184
77,150
23,785
0,S49
58,272
53,022
18,301
59,437
0,(302

?594,353
29,714
44,705
1,704
10,812
174,893
1 572
2,110^771
21,950
3, 203
3^.0, 455
18,TOO
20,841
211,770
111,827
33,798
0,990
10,590
200,384
27 292
4^ 137
41,384
72,090
33,589
04,072
27,423

7.15
238 i 31.15
$784,240
.52
53 i 25. S5
50,903
08', 891) 4.10
49 i 25.93
3,232
.03
n :25. 58
20,999
.19
35 \ 40.07
291,098
1.00
223 j 38.99
0 575
.00
o ;13. 95
2, 890,'005 25. 04 1,094 ! 35. 13
41,058
52 i 27.90
.37
(
.),8S8
. (fa
40 ! 30. 77
573,231
328 ! 32, fti
5.04
38,400
. 35
01 I 24.30
.44
124 j 39. 02
48,107
404,274
3.52
285 ! 34.13
143,308
44 ! 42. 31
1.31
49,990
.44
43 ! 30.94
21,077
23 i 20.35
.15
00,774
. 55
83 I 33.00
2.51
283,540
149 j 29.98
52 '32.50
51,077
.47
10,98.>
12 ! 33.33
.10
104; 37.55
.80
99,050
125,118
5. 00
143 ; 32.50
51,890
.45 '
05 39. 88
123,509
179 , 3o. 91
1.07
.30
9 21.43
34,025

$7,402,090
1,083,188
903,057
178,710
till, 200
f 709,483
,
55,770
1 2 005,208
)
002,072
232,983
15,9U> 011)
593*771
o 098,735
14* 100,003
1,004,891
378,800
19o,217
1,749,020
2 719,754
905,709
199,754
1,938,027
2 307,150
048,531
4, 813,085
00,833

5*7, 720i,120
1,200i,939
992!, 000
275i,278
090.,087
0, 550 798
71 ,183
105, 187 ,451
059|,414
250),9C2
1", 517 ,470
057 ,800
2,784 ,307
15,780I , 1 1 3
1, 8991,052
4191,251
224r,559
1, 800i,703
3 044:,007
198
I, ;,503
214»,009
2 208
8,087
2 774
4,289
707
7.810
5 114
4J370
87
•7,704

3,507,094;

0,902,977

10,470,071 1100.00

277,071,045

307,285,508 (30,213,923

0,434

34.00

$3L8,024
123,751
88,343
90,502
84,821
781,315
15,407
13, 122,-243
57,342
I
17,979
| 1,001,454
I
04,029
85,572
1,08!",, 110
234,101
40,391
28,342
117,737
324,253
232,854
14,915
330,000
407,139
! 119,279
j 001,285
20,931

H

o

TABLE 20. CORPORATION RETURNS DISTRIBUTION OF INCOMES

BY STATES FOR THE UNITED STATES.

[Income r e t u r n e d for the. calendar year e n d e d T h e . ;>i, 1917.';
FINANCE.
F I N A N C E . — B u n k i n g a n d related business, i n s u r a n c e .
Corporations showing no net income.

Corporations showing net income.
-

States and Territories.

Per j
cent |
Num- of total!
ber of ber re- num-!
corport- her of |
ing
poracor- j
tions.
net
pora- j
intions
come. in each I
State, i

Total
num-

Total
gross
income.

Total deductions.

Total
net
income.

Income
tax.

War
exces
profit
'tax.

Per

Total la

cento!
total
tax.

N umber
reporting
no
net
income.

Per

: cent
ioftjta]
, TI umber of
• cor; porations
'.in each
i State.

Total
income.

Total
deductions.

Deficit.

H
>

o
Alabama
j
Alaska
j
Arizona
I
Arkansas
California
Colorado
Connecticut
;
Delaware
District of Colum- i
bia
'
Florida
Georgia
,
Hawaii
i
Idaho
;
Illinois
i
Indiana
!
Iowa
|
Kansas
|
Kentucky
I
Louisiana
i
Maine
i
Maryland
j
Massachusetts
!
Michigan
Minnesota
Mississippi
;

507
24
145
:
540
2,057
890
, 513
168

785 I
33
221 !
024

3,920
1,444
702
223




194
750
1,309 i
90
344
2,311
2,004
2.654
1,502
1,072
835
528
1,087
1,898
1,957
2', 987
402

I
I
!
|
|
!

04.59 I
72.73 |
05.01 !
80.54 :
52.47 ,
02.05 i
73.08
75.34

129 00. 49
454 60.53
1,015 ; 77.54 i
84 ; 87.50 i
270 78.49 I
1,887 81.05 i
1,031 81.39 I
2,231 84.00 i
1,397 89.44 i
922 80.01 j
015 73.05 |
374 70.83 i
873 : 80.31 I
1,305 71.92 i
1,390 71.03 |
2,190 73.52 i
353 , 87.81 |

$11,671,849
701,007
0,109,150
8,885,900
179,424,359
33,225,833
234,701,484
19,250,533

$8,309,713 ' $3,302,130 ! $159,819 i
9,415 !
192,040 1
509,021
72,703 I
1,504,454 !
4,004,702
1,004,899 ! 85,845 !
7,221,001
131,079,435 I 48,344,924 2,592,368
25; 770.770 ; 7,455,063 i 301,081
208,502,428 i 2(1,199,050 ! 1,25S',<)S3
191, 175
15.247,537 ! 4,00S,990j

14,043,078 j 10,948, 592 i 3,095,080
8, 070!250 j 2,032,097
10,702,347 !
9,739.549
18,821i 328
28,500,877
4,024, 412
1,792,034
5,810,440
4,083, 601
1,784,182
0,407,783
90,734,719
182,102; 052
272,830,771
40,507, 725
12,307,753
58,815,478
50,041, 337
17,005,153
73,046,490
20,207; 077
7,950,105
28,223,842
13,663, 232
7,185,729
20,848,901
14,602; 092
0,021,148
20,023,240
11,028, 503
5,438,707
17,007,210
38,401; 823
21,147,422
59,549,245
48,461,620
138,368, 153
186,829,773
1(1,407,214
63,596, 287
80,003,501
53,959' 005
22.652,750
70,012,421
5,400! 307
8.277,288

55105.
20'. 870
199, 030
1,332' 074
22i; 442
1,019. 390
125. 494

179.873
117,
99,945
33, 191
47«i, 149
210. 505
87,385
44. 340
93,029
102, 010
10. 401, 002
4,017,300
253, 093
002,703
501, 021
825,207 :
312, 500
382,180
175, 732
350,500
219, 297
290,093
214, 431
201,214
075, 050
1,023,018 .
953, 103
2,375,423
30S, 80S
804,918
122, 041
1.090.500 .
102, 577
J4O,8(.^

§205,
30. 285
272; 399
200, 421
3,924, 442 !
5S3, 123
2.278 373
319, 009

, 195, NSS
14,s57
277,737
t.39, 703
..$01,0i>s
..(W, 102
),S5h. 13(>
1,357,905

0.2*
AW
.JO
3. i'J

508 ;
, 139 i
133, 714 :
. (.3
092, 725 >
12
131. 045 :
.20
105', .302 ;
24. 3<
14,478,
.si
S56J 228
1. U)
1,320, 740
.7'
094, 232
. 40
52(1,, 390
..",1
509 ,045
. 50
475 , 074
1.29
1,098 ,580
3. 52
3.328 ,770
1. i s
1,113 ,147
1.92
1,819 , 379
..51
309

, r51,900
,.K2,257
i 72,792
7n5,70s
, 923, Ml
.07l,7<»0
,25)0,207

'2%
2M1
12
71

123
U.5
150
'220
154
214
533

,502,7M.

,737, 5S3 '
«.«.)
()« ,
97
is
1
M

i».iW3,3N5
19, 15), 778
1"). 002,116
U . UK 431
!is,77(>

51.00',.7
750,311
922, 3i-I

172,.l
1 >,70 ». 0
4. (>.")). 1
I. 171.. ''.

2. ITi. 101
4,7.VJ, 150
1,012, LVi
iN.iKi, 15'2
3, (.41. 415
3.241,105
I, SOU 200
11,011,897
22,76S,919
17,070,25 \
17. SOU 305
101.915

.7(7. 1
757.
9.
21b.
{.()i>l,
1 A 5x,
l,<>Li,
l,13>,
503,
1,07^,512
3,312,141
2, '< \ .7, S3s
I.t,i.2,s71
s i , , \(,<)

TABLE 20.- CORPORATION RETURNS -DIST&IBUTION OF INCOMES BY STATES FOR THE UNITED StfATESContimied.
FINANCE-Continued.
Corporations showing net income.

States and Territories.

Total
number of
corporations.

Number reporting
net
income.

Per
cent
of total
number of
corporations
m
each
State.

Total
gross
income.

Total deductions.

Total
net
income.

Corporations showing no net income.

profits

Total tax.

Per
cent
of
total
tax.

2.07
49
.82
07
.12
2.02
.15
30. 08
. 35
.33
2.14
.91
.30
6.59
.46
.33
.42
.40
1.97
.33
.06
A\5
. 75
.74
.75
.25

Income
.

Per
Num- cent
ber of total
renumport- ber of
ing
corno
poranet
tions
inin
come. each
State.

Total
gross
income.

Total
deductions.

Deficit.

Tf:
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

2,522
575
1,400
79
195
1,359
154
4,473
7(52
958
1, SOS
1 143
571
1,851
254
679
727
783
1 865
368
135
895
1,002
670
1,654
184

71. 22 .$139,552,,542 $109,082,350
75. 70
16,080,673
11,775,049
21,792,937
33,922,13<>
80.84
1,851,352
1,300,049
58.09
7,574,037
9,343,975
78.95
150,760,707
118,827,455
01.22
70.02
5,194,750
3,979,0y9
58.93 1,909,729,295 l,020,451,5i>()
83.74
20,700,737
15,038,503
17,430,820
13,021,020
85. 40
77.29
150,573,072
120,248,240
19,345,448
25,945,787
84. 54
9,820,312
11,742,781
54.28
230,729,254
320,588,783
70.25
25,590,348
18,382,088
80.89
70.81
14,075,851
9,539,750
13,590,804
10,133,153
88.23
20,353,920
20,630,591
79.33
40,747,847
81.44
07,995,443
10,076,498
14,907,690
66.07
4,040.384
3,703,030
82.32
28,936,081
37,307,955
70.81
31,714,087
24,195,622
52.43
14,360,104
21,399,435
74.53
48,822,739
38,339,632
71.76
2,871,516
81.78
5,109,777

§29,870,180 §1,4(38,923
4,305,024
223,870
9,129,199
439,444
550,703
28 185
1,709,938
80,324
31,939,252 1,505,351
1,215,057
02,799
289,277,735 15,145,185
5,128,234
252,423
3,815,200
184,443
30,325,420 1,489,832
0,000;339
335,001
4,922,409
241,031
89,859,529 4,401,390
7,213,000
353,114
5,130,101
251,077
3,452,051
177,995
5,717,335
281,120
21,247,590 1 020,165
4,831,198
237,891
937,348
45,956
8,431,874
411,645
7,518,405
358,215
7,033,271
3(38,749
10,483,107
514,638
119,884
2,298,261

$491,732
258,792
340,315
38,257
43,468
032,237
31,234
15 301,824
79,778
120,338
528,791
559,160
101,840
1,831,720
151,390
102,507
238,002
94,942
844,293
73,371
18,237
198,967
354,163
361,609
190,352
130,393

$1,900,055
482,602
779,759
66,442
129,792
2,197,588
144,033
30,447,009
332,201
310,781
2,018,623
894,227
342,871
6,233,110
504,504
354,244
415,997
376,062
1,864,458
311,262
64,193
610,012
712,378
730,358
704,990
250,277

1,019
184
213
57
52
801
47
3,117
148
163
548
209
481
784
60
205
97
204
425
189
29
369
909
229
651
41

28.78
21.24
13.16
41.91
21.05
38.78
23.38
41.07
16.26
14.54
22.71
15.46
45.72
29.75
19.11
23.19
11.77
20.67
18.56
33.93
17.68
29.19
47.57
25.47
28.24
18.22

$19,147,192
2,717,355
3,073,279
303,961
987,722
130,318,093
915,171
119,471,4(30
757,984
1,323,772
14,261,890
2,692,999
11,141,544
23,507,509
1,615,469
2,232,241
790,659
1,777,471
7,550,527
3,321,395
410,316
2,217,845
16,696,587
5,237,333
5,109,251
211,425

$23,472,782 $4,325,590
575,909
3,293,204
3,918,994
845,715
576,789
272,828
1,098,204
110,482
134,009,397 3,690,704
164,739
1,079,910
147,851,893 28,380,433
1,291,136
533,152
1,608,149
279,377
560,044
14,821,934
978,730
3,071,729
14,375,320 3,233,776
38,780,317 10,278,808
1,684,254
68,785
323,200
2,555,441
902,742
112,083
2,209,394
431,923
9,439,307 1,888,780
4,574,073 1,252,678
634,657
224,341
750,448
2,968,293
19,881,193 3,184,606
5,892,768
655,435
7,055,562 1,946,311
286,936
75,511

08,362 49,165

71.92 4,597,751,999 3,034,891,800

902,800,193 47,913,204

41,700,797

89, &80,001 100.00 19,197

28.08

003,332,354

719,929,471 116,597,117

3,541
759
1,619
130
247
2,220
201
7,590
910
1,121
2,413
1,352
1,052
2,035
314
884
824
987
2 290
557
104
1,204
1,911
899
2,305
225




£
tf
O
^
K
£
g
S
M
IS

TABLE 21. INCOME REPORTED BY NONRESIDENT ALIENS AND FOREIGN CORPORATIONS.
[Income returned for the calendar year ended Dec. 31, 1917.|
[The returns shown below are included under their proper income classes, and industrial group distributions, in the tables for States and for the United States.j
RETURNS F I L E D BY N O N R E S I D E N T ALIENS.

Number
of

Dividends.

Interest on Rents and
bonds, etc. royalties.

Net
1917

3,602 i $75,926,572 ! $11,380,507

$27,987,921 j $16,568,218

Income
from
business.

Salaries.

Industries.

A gricult ure and related industries
Mining a n d quarrving
M anufacturing
Construction
Transportation and other public utilities
Trade..
Personal service
Finance
.
Inactive concerns and concerns whose business
was not defined
Total




Surtax.

$287,638

$7,116,824 j

O F INCOME B Y I N D U S T R I E S .

Corporations showing net income.

Corporations showing no net income.
C

Number
of
corporations.

G,
11
61
3
47
57
5
627
21 :
838 •

Normal
tax.

$3,213,578 \ $6,486,162 j $3,590,086 ; $8,963,170 j $790,809 I $6,038,377

R E T U R N S F I L E D BY F O R E I G N C O R P O R A T I O N S - D I S T R I B U T I O N

Total
number
of
corporations
reporting,

Other
income.

5
7
45
1
21
41
4
578
4

Gross
income.

38,530,070
3,581,212
44,214, .534
483,659
49,480,507
108,631,575
360,380
100, 552,856

Total deduc- j
tions.
i Net income. • Total tax.

i
1
|
I

$7,016,755
3,342,522
33,130,363
474,943
!
35,925,370
i 106,712,343
;
312,070
• 126,514,618
;
286,988 j
415

6 121,781 | 313,429, 399
706 1 37 ,

$1,513,315 I
238,690 |
11,084,171
8,716 i
13,555,137 I
1,919,232 i
48,310 i
34,038,238 i

$320,814
11,007
583,478
1,676
2,181,387
294,009
6,250
2,254,296

286, 573 1

39,307

62,692, 382 !

5,692, 224

Number
of
corporations.

(Jross
income.

; Total deduc5
tions.

C
Deficit.

49

!

17
132 '

$1,181
1,354,024
2,140,644
2,136,725
9,163,969
1,607,153
20,132
14,204,492

$82,210
1,427,239
2,475,223
2,174,824 i
10,384,698
1,897,082
45,300
18,775,276 j
1,860 j

1
4
16 :
2:
26 ;
16;
I;

1,860

30,628,320 !

37,263,712 )

6,635,392

$81,029
73,215
334,579
38,099
1,220,729
289,929
25,168
4,570,784

TABLE 2a. PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each claxx of income the numbert o
of return**, net income, contributions, dividend*, tax, and relative percentage--, by State*.
[income returned for the calendar year ended Dec. 31, 1917.]
ALABAMA.
I Exemptions from normal
i
tax.
Income class.

Number
of

T o t a l net
income.

returns.

Contribu-

War excess profit
Normal
tax.

Personal
service (8
per ecu(').

Dividends.

Invostcd
capital
(graded).

Total tax.

A vrrage
rate of

Per cent.
$2,000-$2,500 i
$2,000-$2,500
$2,500-$3,000 i
$2,500-?3,000
$3,000-$4,000 i
$3,000-54,000
«4000«5;000i
$4,OOO-$5,OOO
$5,000-16,000 K...
$5,00O-$6,000
$fi, 000-17,000
$7,000-$8,000
$8,000-89,000
$9,000-$10,000
$10,000-$ll,000....
$11,000-$12,000....
$12,000-$13,000....
$13,000-$14,000....
$14,000-115,000....
$15,000-$20,000....
$20,000-$25,000....
$25,000-$30,000....
$30,000-$40,000....
$40,000-$50,000....
$50,000-160,000....
$60,000-$70,000....
$70,000-$80,000....
$80,000-$90,000....
$90,000-$100,000...
$100,000-S150,000..
$150,000-$200,000..
$200,000-«250,000..
$250,000-$300,000..




2,157
2,124
503 ;
1,941 i
173
2,309
60
1,186
6
653
398
270 ;
203 i
169 j
131

i
60
56 I
157
SO
41
57
35
16
9
3
1
5
1

!
i
j
!

$4,727,045
4,824,395
1,337,422
5,299,612
577,359
7,931,616
259,394
5,270,265
32,613
3.561,945
2,573,101
2.024,757
1.721,870
1,600,450
1,375,096
1,039,530
959,740
797,223
813,473
2,719,868
1,748,518
1,091,135
1,933,465
1,545,044
890,477
588,431
218,332
(2)

te. Ill
234,837
18,727
57,630
11,976
108,263
5,339
88,857
2,166
58,671
42,730
36,791
30.368
25,087
23,557
29,935
17,858
12,065
15,363
45,506
32,997
17,309
39,870
25,630
31,507
13,909
3,445
C2)
(2)
(*)
(2)

SI 44,716
166,782
114.108
77,589
215,776
37S.752
168,923
243,002
23.472
2S5.W2
314,40S
310.298
280,923
336,101
215,932
168,382
234,201
205,959
198,020
586,444
524,974 |
404,969 ,
644,770 |
660,389 l
305,175 ;
229,029
13,715 i
00
(2)

(•-')

?18.700

:

SSI

SIS.781

6"39

24,086 I
$400

50,637

o

16,629 !
47.045
12,342
8,399
6,686
10.543
12,504 j
23,127 |
20,309 i
16,697 I
9.219 I
8,870 |
32,619 I
20,066
12,960 I
30,304 ;
17,358 i
12,991
5,557
(2)

V. 155
5.970
7.29S
S,873
10.082
8, 658
9,869
9,937
:
9,655 .
46,499 i
40,013
33,319
64,637 '
68,698 ,
48.532
36,684
22.095
)
)

1. 488
J2.236
S.373
6.75S
S.253
S.813
11.592
8,956
6,132
8,157
32,296
16,897
13,395
34,529
19,377
13,988
3,229
2,304
(~)

141
1,047
1,634
523
52
149
5,182
10,943
4,542
20,843
9,523
12,060
24,823

50.599
29.874
22.742
21.789
27,669
33,033
43,900
39.186
32,915
27,031
92,847
100,472
71,322
132.969
127,902
91,938
52,904
54,779
12,353
62,955
19.416

1.42
1.16
1.12
1.27
1.73
2.40
4.22
4.0s.
4.13
3.32
3.41
5.74
6.53
6.88
8.27
10.32
8.99
25.09
14.17
13.06
18.74

U.S. 451
54,840

22-12
18.62

S300,000-$400,000
$400,000-S500,000
$500,000-$750,000
$750,000-$l,000,000
Sl,000,000-$1,500,000
$1,500,000-$2,000,000
$2;000,000-$3,000,000
$3,000,0O0-$4,00O,O0O
$4,000,000-$5,000,000
5,000,000 a n d over
Classes grouped 2

i
i
1
1.
!
!.
I.

325.396

2,747,386 ;

649,292

60,209,562 | 1,081.215

12,978

Grand t o t a l . .

17.711

5(i2,2S9

101,500

2 S«7 I

1.030,320 ,

72.3X5

322.273

;M,7!') I

i

s,101.713

1.'.ISO. 211

ALASKA.
$2,000-82,500 l
$2,000-$2,500
$2,500-$3,000 i
$2,500-13,000
$3,000-84,000 l
•S3,OOO-$4,OOO
$4,000-$5,000 i

600
32
360
6

S4,0O0-S5,0O0

$5,000-$6,000 i
,$5,000-16,000
$6,000-$7,000
$7,00O-$8,000
$8,000-$9,000
$9,000-$10,000
$1O,OOO-$11,OOO
$ll,000-$12,000
$12,000-$13,000
$13,OOO-$14,OOO
$14,000-115,000
$15,000-$20,000
$20,000-$25,000
$25,000-330,000
$30,0O0-$40,00O
$40,000-150,000
$50,000-$60,000
$60,000-$70,000
$70,000-$80,000
$80,000-$90,000
$90,000-$100,000
$100,000-$150,000
$150,000-$200,000
$200,000-$250,000
1

60
36
17
23

j
j
!
.

$419,287
1,331,792
84,910
977,737
20,056
1.189,208
8,526
649,568
326,159
231,891
127.523
193.783
66,831
72,660
79,977
61,007
40,655
57,405
50,900
47,525
82,186
92,511

$643
1,645
34
1,448
115
4,087
25
1.143

!
|
i
!
j
|
!
!
!
|
i
i
|

$2,442
1.862
2,559
5.877
8, 463
10,314
1,744
17.545
6,364 ,
36,376 i
15,258 1
14,232 1
450
15,783
8,883
25,9%
S,86S ;
8,450 i
2,562
19,578
40,213
30,000

890
904
251
920 '

i
|
i

....

237
300;
440 i
400 i
150 !
370 |
325 I
295 |
!

$9,127

. 88

7,921

7.921
5.862
1,001
2, 498
4,4 47
1, 789
1.475
1,592
870
881
992
1.638
853
1,236
2,507

.71

10,523

6.940

. 69

6,910

$9,127 I.

S207
392
381
8)5
3St
578
310

480
647
1,026
1,559
3,054
2,798

§178
100
533
SO
382
003
514
632
673
720
1,952

1.692
512

6.325
4,571
3,279
5,825
3,981
2.75°,
3,073
1.754
2.002
2,312
3,384
2.412
6,242
5,305

H

1
O

w

o

3

a
o

6, 724

'

c-)
Nontaxable; exemptions and dividends exceed net income.




2

11,612

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

CO

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each do** of income the number
of return-, net income, eonfrihvtion , dividends tax, and relative percentages, by State:—Continued.
ALASKA—Continued.

Income class.

j Number
of

Total net
income.

| Exemptions from normal j
•<
\
tax.
i
I
! Normal j
tax.
tions. I Dividends.

War excess profits tax.
Surtax,

Personal I Invested
service (8
capital
percent). (graded).

Total tax.

Average
rate of

Per cent.

$250,000-$300,000
$300,000--1M 00,000

S400,000-$500.000
$500,000-1750,000
$750,00O-$l,000,000...
SI,000,000-$l,500,000.
$1,500,000-$2,000,000.
$2,000,000-$3,000,000.
$3,000,000-11,000,000.
% 1,000,000-$5,000,000.
$5,000,000and over..
Classes grouped »
(Jrand total

O
$287,189 ;

$296,109 ....
1,876

;

0,508,506

$14,622 i

$328 \

574,008 ;

05,480 j

$17,798 j
30,921

$240 i
7,237 I

$2,460 I

$106,098

1.63

C

ARIZONA.
$2,000-$2,500 2.
$2,000-$2,500...
$2,500-$3,0002.
$2,500-$3,000...
$3,000-$4,0002.
$3,000-$4,000...
$4,000-$5,000 2.
$4,000-$5,000...
$5,000-$6,0002.
$5,000-$6,000...
$6,000-$7,000...
$7,000-18,000...




945
1,662
164
1,258
53
1,208
25
522
4
311
242
155

$2,062,010
3,733,581
436,054
3,421,508
179,844
4,037,748
112,044
2,322,362
21,390
1,694,493
1,535,381
1,155,073

$7,535
7,315
2,455
13,688
1,388
20,244
1,409
13,481
1,428
11,089
11,008
14,664

$38,814
24,145
31,707
44,384
79,954
69,661
80,724
109,896
17,700
133,802
98,741
123,281

o

[
$16,459

$16,459

0.44

j

17,275

|

28,537

$192

25,670
24,600
27,612
21,800

168 |

$1,220
3,135
3,611

5"|::::::::::.:
1,912 !
4,245 !

17,275

.50

28,729

.71

25,838

1.11

25,825
32,659
29,656

1.52
2.13
2.57

$*,000~$9,000
$9,000-$10,000
.$10,000-111,000...
$ll,000-$12,000
$12,000-113,000
$13,000-814,000
$14,000-$15,000
$15,000-$20,000
$20,000-425,000
$25,000-130,000
$30,000-140,000
$40,000-$50,000
$50,000-$60,000
$60,000-$70,000
$70,000-$80,000
$80,000-190,000
$90,000-$100,000
$100,000-^150,000
$150,000-3200,000
*200,000-$250,000
•S250,0')0-(?300,00n
swo,oo:)-$40o,ooo
$400,0 JO- $5()(\000
O S 7 5
•$75 V> H>-$1,'MM),.>r)O
s i , 000,000-^1, 500,ni)()
l"/i;D<2^)))K)

,

,

9K
75
50 :
56 :
•

11 i
27 |
26
83
40
29

|
!
|
1

25 i
19 I
6j
4!
5!
2!
2
4
L
1

813, 2.)0
688.390
532' 124
642,026
502,84S
364,656
377,044
1.448,904
865, 415
794,631
836,944
859,256
325,380
254,926
374,033

r
o
111

4,95X)
3.357
1,361
11,301
2, 258
2,022
3. 469
15,115
13,100
14,902
15, 431
17,648
3,239
3,920
4,277
A)'

124,723
109,665
86,586
121,618
88,095
73,119
85,234
342, 688
289,521
354.407
237; 422
422,126
97,453
37,187
161.567

16,173
17,200
10, 831
13,709
11,643
8,353
8,138
33,434
17,606
13,372
20,285
10.889
7, 609
7,659
7,726
C1)

15,239
1,821
1,467
10,285
551

3,192
588
6,967
22,660
9,801

I1)

(M

0)

$2.)
409
303
41
9
3,R19
2,322

<i)

(M

22,125
25,575
17,959
25,675
23,005
17,088
15,557
72,156
52,246
50,318
66,685
65,515
25,806
34,015
39,970
21,292

2.72
3. 72
3.51
4.00
4.57
4.85
4.13
4.98
6.04
6.33
7.97
7.62
7.93
13.34
10.69
12.13

19,525 j
133,960 :
28,652
34,399

2,124
3,985
3,024
6,065
1>.084
2,766
2,560
9,048
9,276
7,635

8.82
19.09
14.32
12.11

Q

,

$5,000,000 an-i o v e r .
I'la-^ex grouped '

1.582,693

Grand total

31,954,008 :

15,175

930,740

22,418

203,664

11,746 !.

270,272

4,417,960

388,998

426,791

96,198 I

968,564

3. 03

$15,617

0.38

ARKANSAS.
$2,000-$2,500 2 .
$2,000-S2,500...
$2,500-$3,000 2 .
82,500-$3,000...
$3,000-14,000 2.
$3,000-14,000...
14,000-15,000 \
1

1,819 !
11 i
2.217 I
3 !
2,735 ;

154,849 !
4,155,955
28,270
6,075,242 I
10,350 !
9,439,552 J

*n !

23,775 !
417;
43,273 !
50 I
95,505 !

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




1

$6,766
69,532
4,035
84,507
1,827
235,465

$15,501

$116

26,393
68,248
2

200
192

$24

26,617

.44

68,440

.73

Nontaxable: exemptions and deductions exceed net income.

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; .Voicing /or each class of income the number
0/return\

net income,

contribution',

dividend*,

tax,

and

relative

percentage?,

by

State:—('ontinned.

ARKANSAS-Continued.
j Exemptions from normal
!
tax.
Number
of
j returns.

Income

$4,000-$5,000
$o,000-$fi,000 1
$5,000-?6,000
•%,000-?7,000
$7,0OO-$8,000
S8,000-$9,000
$9,000-$10,000
$10,000-S11,000
SI 1,000-112,000
$12,000-$13,000
$13,000-$14,000
$14,000-$15,000
«15,000-$20,000
$20,000-$25,000
$25,000-330,000
$30,000-$40,000
$40,000-$50,000
$50,000-$60,000
$60,0OO-$70,O00
$7O,OOO-$8O,OOO
$80,000-$90,000
$90,000-$100,000
$100,000-$150,000
$150,000-$200,000
$200, O OJ 250,000
O -F
$250,000-1300,000
$300,COO-$400,000
$400,000-$500,000
$.500,000-$750,000.
$750,000-11.000,000
$1,000,000-11,500,000
$l,500,00O-$2,000,OOO
$2,000,000-13,000,000




Total net
income.

Contributions.

$68,012

, 155

War excess profit s tax. i
Normal
lax.

Personal
service (
X
pei rent).

Dividend.-

$274,691

Total 1.ix.
capita;
(graded).

•«4, 422

862. Ovt

$121

0.188
2,302
5.098
5,1)75
7, 235
s. S47
6.933
7,932
3. 902
21.139
15.007
Hi. 359
7. 704
7,007
3,978
1,037
9. 586
1,117

1.391
' 906
'2.102
1,355
3.266
2, 757
7, 540
2.449
3,750
95!)
.16,911
36.370
17,546
41.974
2,001
9.821
5,307
0,913 ,
8.550 !

Average
rate of
tax.

!?66. .")!)<)

1.08

83,267 !
79'. 517 !
63.197
61,430 i
62.797 J
58,481 :
5:5,648
415. 507
12,105
44.240
147,116
141.272 !
124,558 •
137,575
59,985 :
36,136 1
39,167 1
47,043 I
56,097 I
13,776 1
112,322 '
27,949 i

1.7 4

j
873
535
361
259
197
148
119

42
105
87
70
50
18 :

4.796,872
3,442,304
2,681,005
2.193,934
1,867,525
1.541,334
1.302,885
1.160,040
],005.278
603,683
3,102,085
1,928,516
1,911,954
1,664,195
760,288
323,020
387,755
460,844
415,927
(2)
(2)
2

()

65,131
50.625
41,744
35, 743
26,082
25,477
30,097 '
19,451
23,664
11,201
56,317
35,569
34,400
34,943
13,204
15,098
18', 120
6,285 i
5,209
(2)
;

400, 290
345,456
310,228
258,240
272,137
284,622
277.692
217,553
238,97L
130,016
1)16. 454
523^ 52N
610,481
554,3(>7
166,501
127, 087
153,208
92,236
92,457
2

C)

72.447 ,
() 1,236 '
48,405
44,501
40,059
l«,952
27.690
24,945
22.516
14.278
67,03 s
43.395
41,103
34,095
19, 292
7. 20:5
0.105
10^384 ;
11,775

12,07;)
7,592
9.899
11,637
12.925
11,479
11,181
11.931
7,867
47. 5()()
45,148
5S,145
.W, 899
34,714
18,075
18,109
25,029
35,772
(2)
2

C)

68,052

2. 31
2.36
2. 80
3.36
3. 9
: . 94
;
•1.01
4.19
7. 33
4. 74
6. 51
8. 27
7. 89
11.19
10. 10
10. 21
13. 49
13. 91
25. 70
17. 81
26. 84

.*3,000,000-$4,000,000
$4,000,000-$5,000,000
$5,000,000 and over
Classes grouped -

totul.

946,570 ,
11,307

58,498,287

16,178
796,487

497,249

69,134 ;

145,436

7,529

6,815,596 :

;

876,668 !

582,312

149,505

175,025

1,783,510

3. 05

CALIFORNIA.
$2,000-^2,500 !
$2,000-82,500
$2,500-13,000'
$2,500-13,000
$3,000-84,000 •
'
S3,000-84,000
U, 000-15,000 i
84,000-85,000
85,000-86,000 l
$5,000-36,000
86,000-87,000
87,000-88,00!)
$8,000-19.000
89,000-810,000.
$iO,')OO-«l 1,000
$11,000-112,000
812,000-813,000
$13,000-114,000
$14,000-^15.000
$15,000-820,000
820,000-825,000
.125,000-130,000
#30,000-$40.000
840,0()0-$50,000
850,000-$6'),000
J$60,000-.$70,000
870,000-880,000
$8),000-190,000
«#) ,000-8100,000
8100,000-8150,000
8150,000-8200,000
8200,000-8250,000
8250,000-8300,000
8300,000-8400,000
8100,000-1500,000
8 ")00,000-8750,000
1

$21,192,225 j $237,351
40', 585,266 ! 1,055,372
60,264
5,471,930 |
833,390
45,001,077 !
46,621
3;590,353 I
59,027,810 i 1,400,546
31,873
2,465,115 I
410.974
38,976,121 I
12'. 682
328.608 •
:
258;072
5,329
29,083.189 :
213,507
21,796.800
3,392
179,975
17. 536'. 234
148,117
13, S25, 524
1'. 6 f 1
140,519
11,697,457
1,235
121,482
9,718,047
931
99', 405
9 , 180,878
'
70S
115,746
1, 653;103
617
6,911,297
80,806
512
li, 336, 969
72,548
440
24,857.113
346,714
1,445
17,852,658
299,276
803
11,959,275
224', 479
. 438
300, 930
18, 132,396
534
226,630
13,777,730
311
202,427
9,832,559
179
142,105
7,706,997
J19
1.22,904
6,374,680
86
139,560
4, 273, 935
50
3,203,488
74,824
34
11,286,459
396,056
91
6,463, 746
155,398
37
4,549, 657
238', 020
21
37,723
2.434,002
9
274,103
11
3.833,003
2
1
(2)
( )
6

9,653
17,924 I
2,034
16,163
l',064
17,172
538
8,763

Xontaxable; exemptions and dividends exceed net income.




81.259,97b
122,63:;
l,317,S03

si 61, 0S2

s i 3.->3

707,900
2,106', 757
1,643,058
1,867,879
2,017,969
' 210, 852

221. 910

3 s];$

150. 756

l.sr>

2, 750', 852
3,0*2,727
3, 067,11.s

142,044
366,367
315,797
255, 631 >
22< 197

M:

100.012
154,636
I Mi; 092
131,490
185.350
365i 865 1
233.274 •
363,331 ,
271,314 ,
186,379 ;
14«)',793 '
95,465 !
7i; 958
15,125 •
207,740 ;
101,903 I
69,643 j
46,082
26, 176 I

78, 235
ss.424
76,937
7S. S54
ll)2,22f«
108, 98s
3)9, 15d

2, lSs',2<M>
2.555,085
2.373.320
L\052,74S
1,923,331
1,717,740
5. SI.V, 694
6,332;532
1, 90s'. 360
7,690', 511
6,025; 198
I, 157,022
3, 518,979
3,413,464
2,163,257
1,965, ISO
6, 052,730
3, 273', 391
2,012,711 •
1.225,513 ,
2,463,060

(h

2

1 »',<). 120

6.12U

1,152
IS, 1)95

Us.1 19
70. Ut.')

61 si 105
195,713
460,159
392,613
333,249
216', 121
,06!,91!'
777,07,8
626,876 '
420,458 •
780,643

,
11.219
i\'J, SI'S
hi)', 161

75,718
71.574
76', 751
65, 196
61,-)13
60,744
272,3iS
234, 7i(i
15<>, 5-10 j
22'), 781
173, s29
113,436 ,
103,470 ;
S3,791 '
30, 707 '
28,397 I
115,145 i
29,533 !
26,533
5,237
3,142

8

5162,435 :
225,753
8360
151

1,012
2,055
li 963
s, S9O
20,565
18,663
I S / ) 17
31,6S9
26,985
19.868
76', 029
US, 349
61,899
109. 18!)
SS,5X6
14,006
70,272
26,188
33, i)^
15.459
73', 966 1
52,366
87,803 i
9, 895
2,472

458,961 !
475,691
4/8, S46
461,366
444,210
390, 730
393,929
354,123
363,045
343,245
306,127 I
290,956 |
1,235,953 !
1, 127,948 :
' 804,163 1
1,355,233
1, 152,164
839, 534
783,694 ;
598,060
449,582 !
305,102
1,461,770
963,880
810,855
481,672
812,733
70,170
1,087,858

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

0. 40
50
. 78
1.22
1 . 6J>

2.12
2. 53
2.83

w
H
h-i

3.37

3. 63
3 95
4. 48
4.43
4.59
1 97
6. 32
6. 72
7. 35
8.36
S. 54
10.17
9. 38
10. 52
9. 52
12.95
14.91
17.82
19.79
21.20
15.28
29. 04

a
o

K

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each clasa of income the mnn
of return , net income, contribution?, dividends, tax, and relative percentage,-;, by
State—Continued.

00

CALIFORNIA—Continued.
i
i
N

Income class.

™berj

i Exemption 3 from n o r m a l
t ax.

Total net

return.. \

War excess profits

!

incorae

-

|

~

• Contributions.

Dividends.

Normal
tax.

Surtax.

i

Personal
service (8
percent).

tax.

Invested
capital
(graded).

Total tax.

Average
rate of
tax.

Per cent.
*<s7oO,OOi> $ 1 , 0 0 0 , 0 0 0
« l O«IO 0 0 0 $1 500 0 0 0
1
H,. ! iO:tyKH>- < *2,000,000

;
'

^2 OiK) 000~$3 000000
S^o:V),(K)0-$4 000,000
>U,00)/K)0-S5,000,000
So 000 000 a n d over
Classes g r o u p e d l

!
1
!
1

(J rand total

i
-;

j

i

i
3

. . ..;
j
i

j

:

S-i 205 X4.^ i

$U)r> 44H

94,794 | 501,451,546 I 8,805,845

$2,092,105

$74,816

$1,074, 293

$8,919

102,950,020

6, 525, 998

9, 700,065

2, 265,030

$998,695

$19,489, 788

3. 89

COL, O K A I X ) .
*2,000-$2,500 2
$2,000-12,500
$2,500-13,000 2
$2,500-13,000
$j,000-$4,000 2
$i,000-$4,000
$4,000-15,000 2
$4,000-15,000
$5,000-16,000 2
$5,0OO-.$6,0(K)
$6,000-17,000
$7,000-18,000
«8,000-$9,000
$9,000-$10,000
ijl0,000-$l 1,000
< 11,000-$! 2,000
t
•,000-814,000
4000$15000
'slf>;000-$20',000




! 515
,
1, 420
599
;,426
257
[, 183
102
J,169
14
. 244
,
710
528
364
234
187
160
lOtt
90
72
277

551,092
,
769,789
45,
615,424
19,
382,350
82,
871,493
13,
329,793
143,
459,910
6,
660,960
169,
77,042
809,579
94,
583,637
62,
935,439
61,
076,234
53,
,204,564
30,
945,349
31,
89572
29,
23,
,312,408 i
23,
,206,616 i
23,
,041,036 !
4, 748,598 j 102.

$257,932
$28, 997
65,386
215,343
50,256
139,142
396, 742
434,411
399,603
298,979
440,375
103,149
47,205
96,102
590,447
526,408
76,106
575,253
71,218
500,191
58,IS7
421,250
4*,505
511,520
37,264
I'M, 807
37,597
225,993
:(),2(i9
311,519
23,Mt>
328,969
21,199
1,571,073
" 98,795

$28,997

0.37

50,256

.54

434,522

3.03

$2,011

105,285

1.09

519
1,843
3,254
4,593
4,524
5,193
5,024
4,] 86
5,037
21,597

102 069
492,546
102,435
89,222
75,068
75,937
72,714
57,254
50,991
45,892
257,550

1 50
10. 75
2.60
2.90
3.41
3.90
3.95
4.36
4.23
4.41
5,42

Sill
125
$5,378
9,660
16,918
12,702
12,565
19,052
Lr>, 198
13,796
12,918
13,200
79, 276

589
406,261
12,456
15,129
14,405
15,097
14,726
8,165
10,271
0,456
57,888

3
a
o

S20,000-$25,000
«25,000-830,000
$ *0,000-$40,000
#40,000-850,000
$50,000-$60,000
^60,000-170,000
§ 70,000~$80,000
$80,000-190,000
$90,000-.$100,000
H 00,000-^150,000
$150,000-$200 000
•$200 000 $250 000
$250,000-,$300 000
$300 000-S400 000
$400 000 $500 000
If 00 000 $750 000
^750 000 $1 000 000
tl 000 000 $1 500 000
S1 i00 000 12 000 000
«2 000 000 $3 000 000
.t!,000.000-.$4,000,000
$4 000 000-S5 000 000
$5 000 000 and over
(lasses gronped 1
Grand total

;
!
i

140
84
IOO

50
35
18
10
14
7
26
10
4

3,129,966
2,270,703
3,431,249
. 2,218,419
1,922,759
1,176,539
73 X, 260
1,1X6,234
659,101
3,140,667
1,751,02*
694 7*4
1,079,' 780

452,741
38,901
135,935
46,526
60,952
22,754
15,608
42, 486
21,652
127,713
64,662
65 069
62^ 147

(i)

1, 299, 328
757,254
1, 595,823
920,154
S71,*35
397, 429
560,115
551,291
515,182
1, 98*, 316
625,827
39'? 89*
477,090

14,588
27, 486
26,030
4,600
6,309
637

159, 804
167,232
234,938
157,636
If 2,200
116,202
68,054
113, 263
50,666
327,631
251,957
147,616
19*, 975
289,680

5.11
7.37
6.85
7.11
8.44
9.88
9. 22
9. 55
7.69
10. 43
14.39
21.25
17.98
28.68

"10,657

27.94

4.992,255

4.59

$56, (,29 I

$56,629

0.48

'"70," 454 "I

70,454

.53

56,503
49,175 ;
59,633
42,207
36,82X
25,906
12,302
21,822
8,191
41,32*
32,918
12 781 .
18,333

(i)

68,443 ;
65,647
120,297
96,453 j
97,184
75,464
5*, 1-*.(>
73,708
38,589
270,2/0
200,159
13 4 8>5 i
16*, 343 |
C1)

20,270
24,924
28,978
14,376 .
21,819
14,195
2, 616
4,275 ;
3,886
S, 687
14,974

13,458
7,391
3,906

12,299 I
1
C1)

1

P)

(M

'

1

!

2,-37,556
21,163

208,332

2 417.913

25,360

714.284

2.516

1OX,657.X75

2,4)4,951

21 575,087

1,653,90*

2, • > S2, -135

735, 191

220,-123

CO NNECTIC UT.
$2,000-$2,5OO -'
$2,000-$2,500
$2,500-83,000 2
$2,500-$3,(000
$3,000-$4,000 2
$3,000-14,000
$4,000-$5,000 2
$4,000-15,000
$5,000-$6,000 2
$5,000-$6,000
$6,000-$7,000
$7,000-$8,000
$8,000-$9,000
$9,000 $10,000
$10,O00-$U, 000
$ll,000-$12,000
$12,000-$13.000
$13.000-114,000
$14,000-$15,000

3,905
5,318
1,014
4,907 |
595
5,116
316
2,632
33
1,688
1,067
709
613 i
461
402
267
261
183
174
1

$8,555,680
11,918,016
2,724,491
13,295,755
2,024,396 I
17,455,265
1,398,093 I
11,696,642 ;
174,904 i
9,248,533 i
6,907,734 !
5,294,253 !
5,176,292 !
4,357,815 ;
4,212,172 ;
3,072,400 :
3, 274; 017 '
2,467,477
2,517,739

$469,012
77,968
40, 867
128,268
46,321
200,923
35,381
163,696
9,969
152,405
128,385
104,997
112,804
89,223
110,864
77, 741
80,897
60,100
71.079

("lasses g r o u p e d to conoeal t h e net income a n d identity of the t a x p a y e r s




$805 140 !.
299 940 i
867 330 i.
463 376
1,328 579 .
1,057 250 i
1,108 686 I.
1,124 552 j
147 541 L
1,633 110 !
1,592 184 \
1,439, 856 !
1,772, 793 i
1,503, 710 j
1,667, 183 !
1,293, 024 '
1,379, 412 i
1,151, 586 '
1,227, 215 ;

130,990
$4,855

117,450
170,260
175,189
76, 790
78,572
65,413
59,023
45,589
48,001
34,729
36,204

$15,520
13,428
14,493
22,945
21,559
24,840
22,379
40,981 i
27,385
27,024 |

3,759
21,497
20,076
25,677
29,230
31,776
22,937
31,171
25,433
25,320

$804
1,781
236
2,404
470
1,018
1,104
3,435
184
485

.75

122,305

130,990

1.05

190,343
211,895
111,595
129,598
116,672
116,657
92,009
123,588
87,731
89,033

2.06
3.07
2.11
2.50
2.68
2.77
3.00
3.77
3.56
3.54

- Xontaxable; exemptions and dividends exceed net income.

TABLE 2 a . - PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the number 00
of return , net income, c<mtribv(ions, dividend', tax, and relative percentage?, hy States—Continued.
o
CONNECTICUT—Continued.
|
X ii in I,or
;
of
; returns.

liu-omo class.

$15,000-$20,000
S20,000-$25,000
$25,000-$30,000
$30,000-$40,000
$40,000-$50,000
$50,000-$00,000
S00,000-$70,000
$70,O00-$80,000
$80,000-$90,000
$90,000-$100,000
$l00,000-$150,000
$150,000-$200,000
$200,000-$250,000
$250,000-$300,000....
$3OO,000-$4O0,OO0
$400,000-1500,000
$500,()00-$750.000
$750,000-$! ,000,000...
$t, 000,000-$ I, 500,000.
$J ,500,000-12,000,000.
$2,000,000-$3,000,000.
$3,000,000-$4,000,000.
$4,000,000-$5,000,000.
$5,000,000 and o v e r . .
Classes grouped i
Grand total

224
257
154
107
74
23
20
00

10
3

Total net
income.

Exemptions from normal
'
tax.

j Contribu- I

$10,799,048
7,220,132 !
0,100,093 !
8,941,958 [
0.932,000
5,800,408 ,
4,797,033 '
2,800,194 :
1,930,191
1,909^102
7,970,010 !
4,553,148 i
2,725,599 |
2,181,380
3,502,917
1,390.830

$285,591
223,072
188,585
294,004
287,054 ,
224,712
221,804
125,310
55,141
79,129
303,190
351,077
220,807
141,lit
193,270
04,422
0)
(>)

])ividen(lsi

$5,233,505
3,014,700
3,388,859
4,897,221
4,283,259
3,559,307
3,340,419
1,858,170
1,' 383' 772 '
4,840,122
3,108,181
1,289,412
1,714,897
2,008,004
1,210,022
C1)

0.)

War excess profits t a x .

Normal
tax.

$150,219
108,511
82,744
121,072
70,971
74,147
44,015
33.537
23,554
14,944
105,141
94,100
40,475
4,958
31,935
24,773

Surtax.

j

0)
1

C .)
(J)

4,455,741 |
."...

31.032;

305,907 j

3,250,831

40,813 i

199,920,724;

5.727,072;

72,502,193

2,237,301 ,

Personal | Invested \
service (8 | capital
per cent). I (graded).

$149,573 i $119,807
70,547
148,057 '
70,459
157,288
87,745 i
358,722
02,008
209,373 :
50,442 :
275,098
41,577 i
229;777 :
21,390
170,413 !
29,387 :
108,407 '
11,993
147,381
734,232 I 110,803
40,020 ;
520,749
22,913
380,490 ;
353,192
2,514 I
598,490
14,170 1
302,545
2,295 i
0)
(M
:

(\)
C1)
C1)

;

1,431,089 i

$11,447
18,124
23,992
21,154
1,385
0, 017
31,955
10,790
53,790
0,035
2, 2(53

C1)

1

C)

23,530 j

298,073 j

$431,040;
351,872 I
334,483 !
588,693 I
409,737 I
405,687 '
315,369 I
237,957 I
253,305 I
185,108 i
1,009,900 !
002,170 i
440,147 I
300,004 !
044,007 !
389,013 I
145,514 ;
423,850 i
500,051 i
465,223 1

Average
rate of
tax.

Per cent.
3.99
4.87
5.48
0.58
5.91
0. 99
0. 57
8. 30
13. OS
9.70
12.00
14.54
10.37
10.53
18.09
27. 89
28.87
49.97
38. 02
28. 53

98,000 I

0,092,704 j 1,041,943 j

Total tax.

10,270,021

DELAWARE.
$2 > 000-$2,500 2 .
$2,000-12,500..
$2.500-13,000 2.




340
030
95

$743,918
1,443,497
258,550

$8,887 !
9,235 i
2,174 ;

$50,437
36,853
55^ C45

!.
$0,188 I
|

:
:
•

.J
$(>, 188 :

0. 43

h.

w

$2,500-$3,000
§3,000-4,000 2
$3,000-84,000
$4,000-85,000 2
$4,000-15,000
$5,000-16,000 2
$5,000-$6,000
$6,000-87,000
$7,000-88,000
$8,000-89,000
19,000-110,000
$10,000-111,000
$11,000-812,000
$12,000-813,000
$13,000-814,000
$14,000-115,000
$15,000-120,000
$20,000-525,000
$25,000-130,000
$30,000-140,000
$40,000-150,000
$50,000-160,000
$60,000-170,000
870,000-880,000
$80,000-890,000
$90,000-1100,000
$100,000-8150,000
$150,000-8200,000
$200,000-8250,000
$250,000-8300,000
$300,000-8400,000
8400,000-8500,000
$500,000-1750,000
8750,000-81,000,000
$1,000,000-11,500,000
$1,500,000-12,000,000
$2,000,000-83,000,000
$3,000,000-14,000,000
$4,000,000-85,000,000
$5,000,000 a n d over
(Masses g r o u p e d 1
(Jrand t o t a l
1

*)69

35
767
12
11
0
3
-

283
170
ioo
85
72
65
40
36

•
'
!
I
:
i
!
i

32
27 :

86
57
34
46
23
20
8
12
3
5
26
10
4
(
j

4
4

1,552,9(52
119,451
2,646,364
.52,721
1,789,051
16,463
1,544,790
1,098,629
742,266
73,540
082,971
683,256
457,376
448,468
431,795
391,350
1,484,754
1,271,179
938,080
1,570)320
1,017,620
1,116,548
520,961
910,440
258,330
464,409
3.107,745
1 , 715,864
'
873,411
1,634,371
1,339,266
1,805,764

11,474
2,040
26,955
509
21,693
183
20,927
12,722
9,867
12,061
9,500
14,617
5,263
5,480
8,690
11,484
28,617
28,591
25,428
34,349
29,300
29,157
24,961
32,429
8j 450
29,843
104,022
98,834
46,604
49,217
83,042
195,165

0)
(i)

1

7)

165 ;

17,098
19,501
15,611
11,051
9,971
10,535
11,418
6,908
5,888
7,231
7,180
23,089
19,994
12,677
18,684
11,795
16,013
5,711
10,287
2,386
5,438
23,042
11,492
13,389
12,917
2,446
2,258
(

C1)
C1)

I

0)
0)

$1,072 i
2,019 !
2,042
3,163 I
4,004 j
5,063 !
3,901 1
3,951 !
4,376 |
5,930 i
25,401 1
30,427 I
27,423 !
60,483 !
41,672 <
62,957
31,233 i
61,696 •
21,038
41,392
383,300
166,336
154,665
296,298
328,660
190,781

17,263

822
847
1,897
2,435
3,834
3,972
1,606
1,726
3,045 i
4,110 !
20,781 I
13,006 j
14,623 !
26,812 I
11,698
10,921
2,064 1
3,703 ;

21,395
18,562
14,9S0
15,569
18,373
21,309
13,418
13,568
16,001
17,442
69,354
63,691
54,723
109,030
65,357
97,527
39,008
75,686
23,424
.53,210
429,903
190,735
176,283
312,324
333,082
496,923
167,076
524.110
1,016,815
440,897

1.38
1.69
2.02
2.12
2.69
3.12
2.93
3.03
3.71
4.46
4.67
5.01
5.83
6.94
6.42
8. 73
7.49
8.31
9.07
11.46
13.83
11.12
20.18
19.11
24.87
27.52
29.31
30.24
42.40
29.01

1*585,'341*
2,766,808

44*64
55.82

9,311,772 I

18.40

6,380
23,561
12,907
8,229
3,109
1,976
3,884

$85

856
1,003
2,003
1,349
222
83
264
3,051 i
192 !
7,636 !

i.
i.
I.
!.
I.
).
j.

c)
1
C 1)
C)
(

C1)

1,043,248

M* 095* 223

9*357

50,597,17(5

2,085,018

30,105,616

355,786 I
2

.48

"18,863*

$156

"is," 707*

14,728,(;96
4,124

7,524 :

7,524

0)

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




141,546
50,927
155,108
34,550
168,831
10,407
265,599
217,210
172,858
227,878
223,168
212,807
204,238
187,259
147,796
124,979
630,945
526,844
467,913
1,079,919
625,567
592,938
327,333
586,303
196,135
289,793
2,249,780
1,224,070
477,684
1,239,914
1,270,890
1,535,269

"e," 482* 308 "I
8,741,591 |

.96

"9*382" i
197,651 ,

16,744 j

Nontaxable; exemptions and dividends exceed net income.

OO

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; show lag for each clans of income the number
of return*, net income, contribution*, dividends', tax, and relative percentage-, by State'—'Continued.
DISTRICT

OF

COLUMBIA.

Exemptions from normal
tax.
Income class.

Number j
of

returns.

Total not
income.

;

War excess profits t a x .

Normal
Contributions.

Dividends.

Personal
service (8
per cent).

tax.

Invested
capital
(graded).

Total tux.

Average
rate of

tax.

Per ecu,/.
$2,000-52,500 *
$2,000-$2,500
$2,500-$3,000 i
$2,500-$3,000
$3,000-$4,000i
$3,000-$4,000
$4,000-$5,000 i
$4,000-15,000
S5,000-$6,000 i
S5,000-$6,000
.%,000-$7,000
$7,O00-$8,O0O
$8,000-89,000
$9,000-$10,000
«10,000-$11,000
»ll,000-$12,000
$12,0()0-$13,000
$13,000-$14,000
$14,000-$15,000
$15,000-$20,000
$20,000-$25,000
$25,000-130,000
$30,000-$40,000
.$40,000-$50,000
$50,000-$60,000
$60,000-$70,000
$70,000-$80,000
$80,000-190,000
$90,000-1100,000
$100,000-$150,000
$150,000-$200,000
$200,000-$250,000
$250,000-$300,000
$300,000-$400,000
$400,000-$500,000
^500,000-1750,000




;...

464 j S3,182,027
363
7,578,139
665,006
248
671
7,293,453
115
388,769
623
8,988,488
34
151,976
310
5,829,948
3
15 666
4,372,368
800
484
3,127,540
329
2,455,41*
247
2,169,300
202
1,901,202
132
1,378,412
.06
1,211,813
96
1,181,279
81
1,090,840
,54
784,482
250
4,329,892
118
2,626,274
2,426,576
89
88
3,031,209
52
2,282,303
24
1,315,610
18
1,158,202
14
1,023,705
7
603,483
11
1,038,072
27
3,571,949
13
2,053,346
3
633,677
1
()
(*)

$19,555 !
36,379 j
6,844 !
40,757 !
3,065 1
57,915 !
1,532
52,037
425
33,924
35,799
23,853
33,613
25,770
13,264
17,578
11,748
19,092 i
8,540 1
77,714 !
43,148 i
46,683 !
40,662
56,371 !
41,050
38,160 |
21,870
8,185 !
18,082 i
121,373
93,452 !
J
22,689

S154,210
127,763
155,333
143,776
185,882
373,876
115,719
423,367
12,501
416,820
518,505
401,553
408,273
445,929
380.050
315,976
334,808
316,148
272,033
1,564,272
952,096
831,156
1, 297,547
1,193,835
653,096
423,697
131,198
697,128
479,713
1,599,811
2,085,426
479,434

$31,577

$31,577

"39*223"

39,223 ;
73,051

S3,615

64,355
§40,109
5,542
31.430
9,645
58,396
9,299
12,651
13,316
12,244
9,753 .
78,905 i
62,143 :
68,656 i
107,092 i
96,801 I
66,821 '
76,408
66,710
51,429
95,799

402,442 i
288,784
68,127 .
()

1,305
6,688
9.653
14,357
15,771
9,110
14,240
10,393
8,651
6,334
65,139
40,295
38,892
51,510
25,790
11,773
14,147
27,529
2,385
6,992
15,214
9,056

. 54

1,334 !
913 t
1,0X0 i
1,107 '
950 '
2,533 :
1.9.072 ]
1,151
2!
12,988 '
4,821 j
25,086 I
20,853 I
13,842
12,268
8,054 !

7,476

.86

5*2

69,273

$810

4,918

104,251
49,241
261.788 •
38.457
87,59!)
25,162
37,992
23,599
22,281
16,343
87,182
52,044
49,085
57,205
36,599
22,312 i
28,303 <
19,081 !
9,137 !
20,371
67,582
32,909
5,847
(2)

6*42

"i."i9

Q

148,999
62,384
303,951
03,566
1(52,713
46,104
S3,955
48,459
43,17S
32,430
244,214 !
159,303 !
181,700 i
236,660
173,032 !
113,174 ;
126,912 !
:
113,320
62,951 !
123,162 I
485,238 ;
330,749
73,974
55,521

3.36
1.99
12. 38
2.93
8. 56
3. 34
6. 9^
4.10
3.9!)
4. 13
5.64
6.07
7.49
7.81
7. 58
8.60
10.9G
11.08
10.43
11.88
13. 58
16.11
11.67
20.65

432,221
178,117

25. 08
34. 10

Q
O

^750,000-$1,000,000...
.«-1,000,000-81,500,000.
«i ,500,000~$2,000,000.
S2,000,000-$3,000,000.
*3,000,000-$4,000,000.
$4,000,000-85,000,000 #.5,000,000 a n d o v e r . .
Classes grouped 2
Grand total-

2,514,970 ;
15,082 ;

82,375,392 ,

03,281
1,134,410

1.732,942
19,621,903

26,612
;

1,389,18:) ,

600,632
2,333,134

38,615
413,757

l

165,459 ;

4,301,536

FLORIDA.
$2,000-$2,500 i
$2,000-12,500
$2,500-13,000 i
$2,500 -S3,000
$3,000-84,000 l
$3,000-$4,000
$4,000-$5,000 l
$4,000-85,000
$5,000-16,000 i
$5,000 $6,000
$6,000-$7,000
$7,000-88,000
$8,000-19,000
$9,000-810,000
$10,000-811,000
$ll,000-$12,000
$12,000-113,000
$13,000-814,000
$14,000-$lo,000
$15,000-820,000
$20,000-825,000
$25,000-130,000
$30,000-$40,000
$40,000-150,000
$50,000-160,000
$60,000 $70,000
$70,000-880,000
$80,000-190,000
$90,000-1100,000
$100,000 -$150,000
$150,000 -$200,000
$200,000-1250,000
$250,000-$300,000
8300,000-8400,000
^400,000 $500,000

978
,464
252
,621
109
,801
62
906
8
579
375 !
230
175
114
94
71
81
46
37
111
63
35
34
15
12
9
2

$2,146,318
3.352,373
670,414 !
4.459,300
360.625
6.185.443
274,829
4,047.777
41,640
3.165.737
2,425.625
1.718,277
1,480,467 I
1,080,186 I
986,109
813,125
1,011,716
617,534
539,408
1,860,874
1,406,298 !
957,070 !
1.199,805 |
639,236 |
655,633
587,089
145,734
167,245

1
6
2

1 NY)iitaxable; exempt ions and dividends exceed net income.




•124,513
24.521
13,641
41,775
11,019
69,572
5.070
56,282
3,161
4-5,171
34,576
26,829
20.575
15,584
Hi, 148
18,225
19.200

9,017
6', 586
20,131
22,052
18,196
23,612
5,811
11.061
15,522
500
2, 249
(-)
(-)

*126.310
2o'.404 i
146,469
102.921
190.660
170.827
I89.121
223,357
21), 492 ,
332, M4
332,496
245, 789
264,740
235.339
193.445
192.724
253,122
I40,8',)9
121,554
534.662
1,208,050
417,744
517,967
33), 391
290.549
257,301
24,933
126,609
(-)
(2)

$12,488

$12,488

20^054
"42." 771"

261

40.917"
41,964
38,600
29,766
26,695
19,875
20,049
19.649 I
13.639 !
11,918 I
38,819
28,0S2
18,536
22,745
9,925
14.169
11,180
4.307
1.294,
(-)

H
>

20,107"

41,779

"802"
*2 113
4,776 ;
4.947 I
6,347 i
0,001
0.945
7,197 ,
9,928 j
7. 167 !

7,271 j
30,367
32,104
31.131
45,021
27,835
33,505
39.335
s; 959
13,951

1 . 087
3,300
5.976
9. 238
6, 552
6 ' 612
,

(>, 265
7,191
8,998
5,477
1(V. 635
20,646
9, 726
9,998
0.261
4.462
4,293
5.025

806
3. 373
2,240
3, 185
2, 150
1, 102
13,617 10,038
1.218 ;
5.887
40
4.759
5,196

45,165
46,792 '
41,49.5
45.653
33,205
33,606
31,129
39.953
31.954
25,76S
99.43N
90,870
60,611
S3,651
44,001
56,895
60.004
18,291
15,245
12. 439
77,606
49,272

- '"lasses grouped !oconceal the no! income and identity of Ihe taxpayers.

1.03
1.43
1.93
2.41
3. 08
3. 07
3.41
3. 83
3. 95
5. 17
4. 78
5. 34
0. 46
6. 33
6.97
6. 89
8. OS
10.22

H

c
o

Ell
13.70
10. 53
15.73

OO
CO

TABLE 2a. - PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the number
of return'-, net income, contribution •, dividend , ta:\\ and relative percentage •, by

00

States—Continued.

FJL O It ID A—Continued.
Exemptions from normal
tax.

Number i
income eias*.

Of

!

rot urns.

Contribu-

$500,000-$750,000..
i75O,OOO-$l ,000,000.
$1,000,000-$1,500,000..
Sl,500,000-$2,000,000...
$2,000,000-$3,000,000. - $3,000,000-$4,000,000...
$4,000,000-85,000,000. . .
•115,000,000 and over

0)

Surtax.

Dividends.

0)

Invested
capital
(graded).

Personal
service (8
per cent).

C1)

Total tax.

$364,474

Average
rate of
tax.

Per cent.
30.80

$2,324,109
!
i

9, 297 ,
:

$90,839

45,319,996

671,438 |
_
I

•

$1,814,446

$16,562

$478,638

9,044, 835

519.441

803,538

$8,538 i
147,476

;

$53
54,676

1,525,131

3.37




711
244
880
657 ;
353 i
894 !

96 i
601 I
10 |
585 j
879 !
617 j
404 !
311 !
I
222
180 !
151
131
112 :

$6,004,236
7,385,402
2,339,712
10,036.322
1,154,081
16, 798,493
412,990
12,116,407
52,801
8,545,397
5,639,239
4,582,503
3,378,476
2,914,796
2,284,977
2,064,050
1,879, 240
1, 737, 746
1,594,865

$49,085
44,165
27,581
80,301
21,345
175,048
10,856
144,301
2,281
114,808
93,474
71,297
63,370
43,335
32, 511
35,495
33,646
37,977
32, 228

$182,
626,
180,
149,
327
453,
290,
526,
38;
636,
670,
657,
520,
492,
522,
381,
457,
447,
436,

s
3
a
o

(JEORCIA.
$2,000-12,5002.
$2,000-$2.500..
$2,500-43,000*.
$2,500-$3,000..
$3,000-84,000 2.
$3,000-$4,000..
$4000$5000
$ , $ ,
$4,000-$5,000...
$5,000-86,000 * . .
$5,000-16,000...
$6,000-$7,000...
$7,OOO-$8,OOO...
$8,000-$9,000...
$9,000-$10,000..
S10,000-$ll,000.
$11,000-$12,000..
$12.000-$13.000.
$13,000~$14,000.
$14,000-$15,000.

I
i—<

Classes grouped l

Grand total

War excess profits tax.
Normal
tax.

Total net

$32,020

$32,020

0.43

47,336

.47

$400

112,373

.67

1,195

3

118,176

.98

3,018
10,668
16,897
23,934
21,566
18,168
20,473
23,170
18,503
19,661

400
264
1,451
214
1,828
1,206
4,297
3,148
534
1,671

123,306
111,913
110,472
100,192
94, 735
77,597
83,745
80,343
69,480
71, 783

1.44
1.98
2.41
2.97
3.25
3.40
4.06
4.28
4.00
4.50

47,294

$42

111,145

828

116,978
114,708
88,870
79,028
61,931
55,110
43,134
42,312
30,398
32,661
30,682

$5,180
12,111
13,096
14,113
16,231
15,089
16,663
17,627
17,782
19,769

$15,000-120,000
$20,00O-$25,000
$25,000-830,000
$30,000-140,000
$40,000-150,000
$50,000-860,000
$60,000-$70,000
$70,000-$80,000
$80,000-190,000
$90,000-$100,000
$100,000-8150,000
$150,000-$200,000
$200,000-$250,000
$250,000-1300,000
$300,000-8400,000
$400,000-1500,000
$500,000-8750,000
$750,000-81,000,000
$l,000.000-$l.500,000
$1,500,000-82.000,000
$2,000,000-83,000,000
$3,000,000-$4,000,000
$4.000,000-15,000,000
$5,000,000 a n d over
Classes grouped i
Grand total

....

117,400[
05,194
49,253
01,303 ;
50,007
18,088 !
13)510 |
10,949 I
13,780!
5,151
15,101
1

17,732 I
12,818 I
5,725 I
30,808 I
13,211

5,500,207 '
3, 533,904
2, 577,320
3,438,038
2,424,111
1,071,373 I
039,010 :
712;204 :
761,292 |
505,987 i
1,041, 729

0)
0)

C11)
C)

,

I

i

107,729
73, 290
41,520
90,082
48,251
44,338
29,253
24,200
8,501
8,149
20,653

1, 500, 971
1,439,972
1,030,964
1,512,843
842,237
790,117
231,057
459, 228
351, 702
407,085
082, 205

0)
0)

0)
0)

2,383,592

30,105

23,849 j 110,171,112

1,045,787

C)

0)
C1)

704
9,320
22,230
222

:

0)
)

0)
0)

2.398,082

105,909
37,139
31,072
37,085
35,007
15,761
11,008
8, 549
3,279
1,100
14,190

0,839 !

232,084
1,100,098

493,244

7.74
9.00
9.04

M

13,102-

19, 052, 589 j 1, 325, ofiO j

0.03
5. 20
0.28
0.80
9.34
5.73
10.23
10.59
11.31
7.54
10.98
31.54
11.82

30,303
36,301

00,014 •
70,823 i
75,337
105,802
120,978
01,943
40,087
40,019 :
40,811
30,387
84,892 ••

331,715 j
185,974
101,987
235,718
226,403
95, 792
05,369
75,437
80,100
42,698
114,405
49,936
29,050

100,969

324
102
94
100
53
29
10
10
9
0
9
1
1

128, 240 j

3,107, 754

2.07

o

HAWAII.
$2,000-82,500 2 . .
$2,000-12,500....
$2,500-$3,000 2 ..
$2,500-83,000...
$3,000-14,000 2 . .
$3,000-84,000....
$4,000-85,000 2 - .
$4,000-$5,000....
$5,000-86,000 2 . .
$5,000-$6,000....
$6,000-87,000....
$7,OOO-8S;OOO....
$8,0O0-$9,OOO....
$9,000-$10,000...
110,000-811,000..
$ll,000-$12,000..
$12,000-813,000..
$13,000-814.000..

406

394
95
391
81
437
49
220
1
172
90
88
63
36
35
22
20
17

$888, 822
890, 225
259, 582
1,071,620
275, 876
1,498,473
221, 984
977, 470
5, 163
937, 035
579, 317
054. 038
532) 302
340, 756
365, 902
252, 703
249, 705
229, 430

$8,125
4,578
2,476
9,180
3,244
13,165
3,252
9,936
8,009
9,198
8.340 i
10', 132
7,264
3,171
4, 545
1,036
4,743

l CJasses grouped to conceal the not income and identity of thetaxpayers.




$48,102
7,746 !
50,135 j
20,150
148,921 I
71,978
161,989
98,335 i
3,763 I
240,939
210,070 !
226.740
260,585
164,313
120,474
116,157
118,510
130,593

a
o
$3, 776

13,776 ;
5^425

5*425

10,4X5

10,485
9,287

9,287
1, 2X3
932
612
858
638
188
088
174

$640
2,201
1.905
2,197
2,082
2,639
2,112
2,492
2,906

$263
984
1.829
2,187
2,172
2,987
1,164
1,869
3,333

$694

.95

2,186
5,198
11,666
9,690
8,112
11,264
6,884
7,449
8,413

.23
.90
1.78
1.82
2.38
3.08
2.72
2. 98
3.67

Nontaxable: exemptions and dividends exceed net income.

OO

TABLE 2a. -PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; howhuj for each vlmx of him me
the
y
of returns, net income, contribution?, dividends, tax, and relative percentage , by

nber

OC

State*—Continued.

H A W A H - Continued.
Exemptions from normal j
tax.
j
Income

$14,000-$15,000
$15,000-120,000
$20,000-$25,000
«25,000-$30,000
$30,000-$40,000
$40,000-$50,000
$50,000-$60,000
$60,000-$70,000
$70,000-$80;000
$80,000-190,000
190,000-1100,000
$100,000-1150,000
$150,000-1200,000
!
$200,000-1250,000
$250,000-$300,000
$300,000-1400,000
$400,000-$500,000
$500.000-$750,000
$750,000-$1.000,000
$1,000,000-11,500,000
$1,500,000-$2,000,000
$2,000,000-$3,000,000
$3,000,000-$4,000,000
$4,000,000-15,000,000
$5,000,000 and over
Classes grouped l
Grand total.




i Number \
!
of
I
I returns.

!
i
!
1
!
S
i
!
1
j
!
i
i
.
1
.
!
j.
i.
'.
j!.
j.
\.
j.
!.

19 ;
62
40 j
36 I
35
20
13
6
5
10
4
14
3
3 i

Total net
income.

$270,623
1,072,126
890,529
972,071
1,231, 590
888,212
703,650
388,840
380,932
868,806
371,470
1,675,324
522,054
)

Contributions.

$7,069
20,897
6,409
22,787
20,682
12,153
11,519
31,299
26,580
49,840
8,362
45,202
11,760

0)

I1)

; War excess profits t a x .
Normal
tax.

: Personal • Invested
; service (8 j <'apital
| per cent). ; (graded).

Dividends.

$144,316 •
582,636
612,216
596,807
929,819
697,902
435, 765
287, 748
274,256
806,609
114,992
1,446,576
354, 570
I1)

$2,678
2,818
8,088 |
10,872 !
6,751 i
7,688 i
11,593 :
2,659
3,517 :'
1,322 |
5,744 j
7,785 ;
5,705
I1)

$3,581
19,874
25,294
35, 568
53, 463
42,540
49,896
22,922
30,386
80,615
39,268
233,401 j

$2,304 :
9,158 i
2,729 |
6,578 I
5,444 I
6,930 j
3.317 I
39 i
704
3,164

$2,187
4,172
2.476
4,181
10,526
3,861
7,542
37

(M

i

C1)

Total tax.

$10, 750
36,022
38,587
53,018
65, 658
61.339
64, 806
36,146
37, 764
81,944
53,258
244,350
101,720 i
74,119
113,109

1,051,625 i

24,692

836,5.54 .

7,082

21,524,255 j

412,645

10,326,272 ;

147,061

167,647
919,607 |

160
57,322

12,339
48,435 I

1,172,425

Average
rate of
tax.

Per cent.
3.89
3.36
4.33
5. 45
5.33
6.91
9.21
9.29
9.91
9.43
14. 34
14. 58
19. 48
11.42
28.11

o

to

o
o

IDAHO.
$2,000-$2,500*
$2,000-$2,500
i52,50O-$3,0O0 2
«2,500-$3,000
S3,000-$4,000 2
$3,000-$4,000
S4000$5000 2
$4,000-$5,000
$5,000-$6,0002
$5,000-$6,000
S6,000-$7,000
$7,000-$8,000
$8,000-19,000
$9,000-$10,000
$10,000-$U,000
$ll,000-$12,000
$12,000-113,000
$13,000-$14,000
$14,000-115,000
*15,000-$20,000
$20,000-$25,000... .
$25,000-$30,000
$30,000-$40,000
$40,000-$50,000
$50,000-$60,000
$60,000-$70,000
$70,000-$80,000
$80,000-$90,000
$90,000-1100,000
$100,000-$150,000
$150,000-$200,000
$200,000-$250,000
$250,000-$300,000
$300,000-$400,000
$400,000-$500,000
$500,000-$750,000
$750,000-11,000,000...
$l,000,000-$l,500,000.
$1,500,000-$2,000,000$2,000,000-$3,000,000.
$3,000,000-$4,000,000.
$4,000,000-$5,000,OOO.
$5,000,000and o v e r . .
Classes grouped l

Grand total.

1,048
1.310
332
1.311
1,684
25
810
3
418
249
164
113
64
69
58
32
30
23
56
38
12
29
4
6
2
2
1

$2,303,766
2,965,104 ;
887,973
3,591,100 ;
312,175 !
79,699 i
108,262 i
3,584,041 i
16,271 ;
2,253,954 I
1,607,192 :
1,203,625
952,451 :
603,847 .
717,527 '
668,160
400,757
394,247
316,591
976,146
820,625
330.259
905,066 :
165,338
324,640 I
133,352 i
143.044 !
'
i

$25,701
114,547
13,308
30,848
5,660
60,423
42', 991
270
25,429
22,793
15,697
12,397
5,732
4,913
8,392
5,506
3,220
4,148
6.512
7. 506
2.636
14.626
1,827
35.08
2,395
435

$12,825

$12,825
" 16,567

16,567

39,776

39,776
36,592

36,592
14,979
6,239
12,340
18,748
11,613
17.181
16,013
9,764
7, 759
5,947
21.713
19.712
6,896
18,583
2,805
4,554
2,175
4,321

1,370,302 !
7,994

33,835,514

8,749
455,744

1,046,400 I

15,196

3,683,046

322,298
2

$2,804 i
2,704
3,411
3,873 i
2,876
5,376 i
5,972
4,651
3,71(i
3,838 '
16,741
IK, 3X1 '
9,666
31,716 ;
4,238
14,435
5,588 I
12!843 !..

$4,103
1,064
1,997
3,046
1,906
1.787
2,864
1.127
3.01S
1,664
13,077
5,745
1,520
10,498
96
4,917
548

$40

1. 02

632
841
15
1.632
68
2,168
!
1
!

3,842
7.658

•
;
•

45
5.913

!
\
!
1
ji

441
7,692

149,372

25,209
84,186 jj

47,603

.97
.62
1. 53
2.78
2.72
3. 62
3. 73
4. 42
3. 68
4. 83
6. 06
5. 35
7. 26
6.77
8.97
7. 36
6.23
12. 00
13. 88
13. 23
19. 30

Ul

HI
H

w
>—*
rr
C

o

I

16,616 . . . .

302,201 j

21,926 i
10,007
18,380
26,508
16,410
25,976
24,917
17,710
14,493
15,291
59,189
J3.SS3
23,995
61,238
14,&31
23,906
8,311
17,164
11,620
85,294
62,769

Classes grouped t o conceal t h e net income and identity of the taxpayers.




$62,717
16,451
39,162
22,585
70,074
85,512
63,357
90,117 !
9,348 ;
92,601 l
147,598
122,671
154, 892
98,329
72,351
87,216
50,413
76.164
96,403
239.416
16S.387
131,354
324,001
79,292
163,878
705,68
1,789

756,288

Nontaxablc; exemptions and dividends exceed net income.

OC

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each clans of income the number 00
00
of return?, net income, contribution*, dividend?, tax, and relative percentage', by State—Continued.
ILLINOIS.
Exemptions from normal
tax.
Income elas,^

$2.000-$2.500 <
S2.000-$2'500
«2,:>00-$3,000 l
$2 500-$3,000
$3.000-$4,000 '
$3,000-$4.000
St.000-So.000 i

$i,ooo-$5,ooo l

So 000-$6',000 . . .
$5^000 -$6,000
$6.000-$7,000
$7,000-$8' 000
$8, 000 -$9,000
$9,(K)0-$10,000
$10,000-$11,000
*11,000 -$12,000
$12.000-$13,000
$13,000 -$14,000

.

$14;000-$15.000
$15,000 -$20,000
$20,000-$25,000
$25.000-$30 000
$3O,OOO-$4O,OOO
$40.000-$50,000
$50,000-$60,000
$60,000 $70.000
$70,000 $80,000
•$80,000-$90,000
$90.000-$100,000
$100,000 -$150,000
$150, (KM) -$200,000
$200,000-$250,000
$250,000 $300.000
$300,000-$400,000
$40O,00O-$5OO,0OO
$500,000 $750,000




Number
of
returns.

f>95
29, 878
1,628
29, 624
508
999
153
941
14
324
143
570
305
764
478
154
923
748
660
340
209
785
989
518
339
209
136
104
102
245
59 |
19 I
29 |

15 I

16 i

Total net
income.

$14,808,439
68,086;750
4,363,158
81,251,393
1,685,757
110,014,623
672,954
66,554,589
76,816
45,352,078
33.223,136
26,604 083
19.532.103
16,720,951
15,483,132
13, 228,583
11,502,005
10,176,288
9,512,365
39,716,137
26,755.204
21,595,388
34,252,336
23,078,940
18,332,402
13,411,108
10,088,745
8,721,551
9,661,106
29,411,824
12,585,209
13,168,577
5,337,517
10,116,501
6,674,982
9,851,622

Contributions.

War excess profits tax. <

Normal
tax.

Personal ; Invested ;
service (8
capital I
per cent). ; (graded). '

Dividends.

Total tax.

Average
rate of
tax.

Fir cent.
$121,219
562,195 I
49,116 I
1,183,050
23,480 !
1.448.230 '••
13,724 i
762,155
1,706
490, 880
400,729
319,176
263,436
220,349 i
199,107 ;
177,060 j
165,960 j
626,852 I
142,664
603,599
1,192,504
398,143
650,515
452,582
355,335
343,674
274,798
187,380 !
219,773 I
1,122', 535 1
'363,888 !
5S3,231 !
220,084 ;
399,376 !
239,917 i
512.480 |

$393,331
613,199
416,473
1,185,197
458,716
2.646,382
414,316
3,138,193
26.610
3.717.848
3.914', 179
3,366,K22

3,394,336
3,143,447
3,082,272
2,762,012
2,658.669
2,726,531
2.464,250
11,232,980
9,002,730
8,171,979
14,183.381
11.185,497
8^902,331
7,666,484
5,581,972
4,573,899
5,078,261
16,765,343
8' 207,678
8,594.307
3,705', 121
6; 111.952
2,693,358
3,793,099

$244,250

$243,990

0. 36

381, 701

' ".'47
' "."72

1.011

$267

787.204

6.159

'"'824'

'794,'187

*728."380

6,908

363

'735^651

380,423

717,173
569,060
495.212
371,380
333,904
319,687
363,194
240,382
207,024
197,841
796,633
544,973
450,078
653,345
392,853
311,694
226,430
155,718
145,933
154,6G5
740,898
153 835
144,171
57.918
166.198
150,745
201,553

$72,177 I
:
89,560
93,915
109,397
281,312
111,171
110,477
116,976
616,510
583,648
724,017
1,232,313
959,011
875,087
762,664
670,724
647,658
797,801
2,764,336
1,410,159
1.861,768
827,115
2,038,221
1,654,516
2,646', 141

21,486 ,
75,714
131.018
138,176
158,976
167,941
259,789
144,359 !
133;030
136,942
608,470 I
459,297 ;
371.546
589;638 !
355,808 I
321,293 I
228,856 j
160,002 !
135,962 !
150,527
418,117
131,052
153,323
16.38-1
63.269
37.166
33,567 .

1.467
2,845
2. 769
5,125
6,982
20,031
10,805
10,539
8,965
15,671
58,235
75,907
70,817
104,187
74.803
86,888
54;365
40,774
506
30,204
93,658
69,776
29,062
49,387

, j
278,9S6 I

812,303 i
721,202 !
70S,5X3
604,241 ;
593.777 '
617', 056
915,100
506,451
459,496
467,430
2,079,848
1,663,825
1,616,458
2,579,483
1,782,475
1,594,962
1,272,315 [
I
1,027,218
930,059 !
1.133.137 !
4;017,009 !
1,764,822
2,188,324
950,804 j
2,267,688 ;
1,854,574 ;
3,160,247 1

1.11
1.79
2.17
2. 66
3. 09
3. '->')
3. 99
C). 92
4. 40
4. 52
4.91
5. 24
6.22
7.48
7. 53
7.72
8. 70
9.48
10.18
10.67
11.73
13. 66
14.03
16. 62
17. 81
22. 41
27. 78
32.08

a

a
o

g

..
3
3

•$750,000-81,000,000
$1 000 000-81,500 0 0 0 . .
$1,500,000-82 000,000
$° 000 000 $3 000 000

I

* 3'ooo'ooo $4 ooo ooo
84'. 000,000-85.000.000
$5,000,000 a n d o er

5,065,753
3 603 092
5,363, 988

557,403
153' 643
350, 960

5.649,621
3', 379.698
5; 356, 880

148,713

....

954,890
623,707
1,195,480
2,023,313
2,170,434

353,131

4,777,171

126.229

863,784,600

16.709,039

195,136,525

_.

4,066,358

5.720,227

47,412,500

5.49

$0.33

1,160

28, C09,063

566,855

IS. 85
17.31
22. 29
47. 34
56. 09

$67, 267

8,974
9. 254
84, 793

(-)

C-)
8,143,415

Grand t o t a l . . . .

944,877
609,398
1,078, 625

1 039
5' 055
32,062

1,216,355

IND IANA.
$2,000-82,500 l
$2,000-82,500

5,563
8,903
1.305
8; 825
443
9. 251

$2,500-83,000
$3,000-84.000 1
$3,000-84.000
M,000~$5,000 l
34,000 $5,000
•^

i 039

OOQ—%(\ 0 0 0 *

i

$5 000-86,000
$6,000-87,000
87.000-88,000
^8 000 89 000 $9 000-810,000
$10 000 811 000
«11 000-812,000
SI2 000 $13 000
$13 000 $14,000
*14 000 815 000
$15 000 820,000
$20 000-825 000
$25,000-830,000
$30 000 $40 000
840,000-850,000
$50 000 $60 000
860,000-870,000

.

. .

.

. .

. .

1
!
i
!
!
1

!
-

I
.:.;...;.;;;•;

$7o non-880 ooo

$80 000-S90 000
$90' 000-8100 000
$100,000-8150,000.
$150 000-8200 000
$200 000-8250 000
$250 000-$300 000
$300 000-$400 000
$400 000 $500 000
1

2.044
1,205
'871
596
377
317
241
161
i5i
146
439
227
144
168
98
55
2 8

33
15
11
30
12
1
1
3
1

$12,279,201
20,488,127
3.492,546
24;109,359
1.471,787
31,628,490
755,435
18.006,159
175 S73
11,161,765
7, 780. 202
6,487,900
5,025 642
3,562,931
3,323 569
2, 854.018
2,015 747
2,033,927
2,103,652
7,530, 713
5,123.421
3,909,814
5, 797; 595
4,366,969
3,03i; 529
1,823,210
2,468,117
1,274 587
1,043 539
3,632,527
i
1 946 666

X on t a x a b l e : e xempf ions a n d divi*lends exce ^d net income




$115,525
153,721
46,116
251,625
537,012
27, 714
255.516
7 886
171^211
136.277
124', 298
94,535
72', 672
1J6, 896
349,288
32,137
38,484
68,817
852,356
114,896
91.601
155,025
95,384
51.310
66; 919
78,929
14,341
12 734
115,120
59 764

$412, 282 I.. $64*951* -236,746 I
465 897 i
104,123 . .
344'616
901, 797
1.361,747 !
114 446 ;
885,925
1,550,465 i
1,199,312
1,112.216 :
902, 688
905, 860
876.985
564,553
674,003
696,138
2,902, 224
2,378,424
1, 899,215
2,921,487
2,487,467
1,468,092
868,117
1,470,329 '
584,067 i
702 760
2,105,220 1
954 982

2

216,592
183,966
152,741
120,576
107,532
86,122
61,670
47,976
38.325
36,963
39,133
135,410
79, 818
64, 641
96,082
64,299 1
52,726
29,523
38,193 1
26,841 '
11 4-12 !
83,182
35 827

82,316

..

08

...

5. 767
«6,812
14, 247
18.238
21,923
19,524
28, 984
22 876
19.767
22,590
26,531
116,731
110,717
112,380
202,679
174,450
168,913
99, 706
150, 898
110 661
83 931
357,073
230 900

1, 653
10,933
18,552
22,610
20,987
25,558
18,813
13.338
16,269
19,412
63,935
54,875
38,480
86,524
57,838
61,471
32,869
41,366
23,230
13' 480
54.219
28'978

(-)
(*)

P>

219,946

.70

347

3,286

190,080

1.06

161,887
148,246
145,035
133,051
105,299
117,820
91, 725
76,954
79,392
85,994
344,346
254,799
219,444
395, 933
307,696
296,118
166, 265
239.456
163,093
108,833
518,142
295,765
27,642
77,464
368,494
81, 204

1.45
1.91
2.24
2.65
2.96
3.54
3.21
3.82
3.90
4.09
4.57
4.97
5.61
6. S3
7.05
9.77
9.12
9.70
12.79
10.43
14.27
15.19
13.25
29.13
36-57
I9.8o

681
2.490
713
2.396
3,118
2,064
2.060
5.524
3,570
918
28,270
9,359
3.943
10,648
11.109
13,008
4,167
8,999
2,361
23,668

C-)

to

.43

$50

104,173

()
- Classes £rr>upe d 10 cone•ea the net inc ome and ident it v of the axpayer.

rr>

c^
I_I

O
O

QO
CO

TABLE 2a.—PERSONAL RETURNS-DISTRIBUTION OF INCOMES, BY CLASSES; thawing for each class of income the number
of return •, net income, contribution>\ dividend , tax, and relative percentages, by

g

State;—Continued.

I N D I AN A—Continued.
E x e m p t i o n s from n o r m a l !

War excess profits tax.

tax.

Income class.

Number i
of
I
ret urns. ;

Normal
tax.

Total net
income.
tions.

Surtax.

IMC ones.

Personal
service (8
percent).

Invested
capital
(graded).

Total tax.

A verage
rate of
tax.

Ptr cent.

(Jrand total

STATI

<r.(u\ noiy-S^T'So POO
^7."0 000-$ 1 000 000
*1 000 000- SI 500 0(X)
< 1 500 000 #2 000 000
^2 000 000-$3 000 000
S3 000 000 $4 000 000
^4 ( M 000 85 000 000
M)
So 000 000 and o\ er
(Masses grouped l

$1,890,909

$42,098

$695,946

202,595,926

45 908

4,316,852

35,707,423

;

$41,769 ;
2,081, 667

$385,567

$44,909
781,648

222,090

m

$82,559

2,506,158

$5,591,563

2.76

IOWA.
$2,000-12,500 2 . .
$2,000-$2,500....
$2,500-13,000 2 . .
$2,500-$3,000....
$3,000-$4,000 2 . .
$3,000-14,000....
$4,000-$5,000 2 . .
$4,000-15,000....
$5,000-$6,000 2 . .
$5,000-$6,000....
$6,000-$7,000....
$7,000-$8,000....
$8,000-19,000....
$9,000-$10,000...
$10,000-$ll,000..
$11,000-112,000..
$12,000-$13,000..
$13,000-$14,000..
$14,000-$15,000..




11,431 | $2(3,124,799
13,408 |

36,835,690

16,658

57,301,870

11,024,681
394*618*
2,159,231

$160,376
"328," 488";

$95,615

$95,615

259,998 j.

259,998

• 71

$5 :

377,331

. 66

i i

358,105

1.03

387,426
326,412
246,007
215,963
178,981
155,876
119,072
106,096
103,671 j
94,759 j

1.81
2.36
2. 65
3.04
3.37
3.80
3.85
4.31
4. 55
4. 51

808,059

376,870 |

7,790 |

34,682,732

4li,322*

719,258 :

357,353 |
.

905
144
241
841
561
392
269
197
169
145

21,349,870
13,847,873
9,273,437
7,108,8,"9
5,306,906
4,104,563
3,088,353
2,457,237
2,277,631
2,100,147

271,964
214,603
144,515
123,458
96,855
85,297
51,784
54,085
69,210
42,418 ,

853,821
620,381
657,364
769,690
650,797
710,131
545,260
492,916
554,629
597,049

311,139 !
245,794 i
182,191
143,998 i
112,161 I
86,984 i
67,305 |
54,029 1
46,562
48,544 1

S456 !

|
!
|

!

;
•

$13,784
28,143
31,401
32,558
30,920
31,310
26,536
25,417
25,756
26.652

2,351 •
49,769
21,361
21,326
18,504
23,432 ;
14,323
12,846
13,842
13,660 i

60,152
2,706
11,054
18,081
17,396
14,150
10,908
13,804
17,511
10,903

o

$lo,000~$20,000
120,000-f 2#,0()0
$25,000-330,000
$30,000-340,000
$40,000-350,000
150,000-360,000
$60,000-370,000
$70,000-380,000
$80.000-390,000
$90,000-1100,000
$100,000-$150,000
$150,000-3200,000
$200,000-1250,000
$250,000-1300,000
$300,000-1400,000
$400,000-1500,000
$500,000-1750,000
$750,000-11,000,000
$1,000,000-11,500,000
$1,500,000-82,000,000
$2,000,000-$3,000,000
S3,000,000--$4,000,000
$4,000,000-35,000,000
$5,000,000 and over
Classes grouped l

411
197
129
106
60
36
18
20
10
9
12
1

082, 930 !
,388, 253
529, 017
,667; 380 i
,626, 206 i
,925, 627 i
, 145, 575 I
,506, 538 i
843, 105 !
•845,,238 ;

0)
0)

170,563
105,823 :
82,870 i
70,596
83,804 ;
41,286 :
43,723
46,987 i
27,438 :
20,778 !
1

C)
1
C)

1,983,528
1,622,342
1,398,843
2,047,031
1,332,875
1,185,348
502,743
1,040,818
427,095
608,044

17,391
82,430
68,134
47,181
38,439 :
20,128
20,900
18,917
15,141
7,405

0)
0)

113,143 ^
89,881
93 ; 160
99,240 ;
98,769 i
61,176 !
49,461 i
79,715 ;
56,015 |
52,555 !

5li, 446
35,525
43,235
32,366
38,488
8,685
8,903
4,863
5,447
4,639

0)

o
j

34,77!
17,750 i
23,883 i
19,789 !
,'y
242 i
19',212 1

26,994 !
180
185 i

(l)

Oj

1

351,751
225,586
228,412
198,576 i
180,938 !
109,201 ;
106,258 \
103,675 1
76,788 !
64,599 !
160,234 j
71,864 1

4. 97
5. \\
6.47
5. 41
6.89
5.67
9.27
6.88
9.11
7.64
10.94
38. 74

,

H<

Ul

H

64,197

1,786,113

16,509 i

193,378 |

255,068,861 j 5,901,506

22,402,999

2,866,118 j

1,258,970 i

1,649,005 1

Grand total

22,211 j . . .
453,429 |

324,680 j

4,903,197 •

1.92

s
Ul

KANSAS.
$2,000-12,500 2
$2,000-32,500
$2,500-33,000'-'
$2,500-33,000
$3,000-$ 1,000 2
$3,000-34,000
$4,000-35,000 2
$4,000-35,000
$5,000-$6,000 2 .. .
$5,000-16,000
$6,000-17,000
$7,000-18,000
$8,000-19,000
$9,000-$10,000
$10,000-311,000
$11,000-312,000
$12,000-313,000
$13,000-314,000

605 :
,873
, 033
538
271
033
50
929
13
,060
,108
730
450 !
354
266
204 :
140
117

$8,175,069 i
13,449,934 !
2,780,415 '
18,130,283 i
901,891 |
27,533.720 |
218,443 |
17,497,285 j
69,795 j
11,217,803 |
7,146,455 i
5,448,491 i
3,806,221 i
3,353,654
2,798,263 \
2,3 41,858 ;
1,734,642 ;
1,575,028

$104,897
131,S84
50,384
232,119
24,651
1,010,582
6,893
273,278
2,929
191,337
125,046
96,620
73,313
70,490
52> 907
38,954
30,832
29,853

'- Classes grouped to conceal the net income and ideniity of the taxpayers.




a
o

$232,992
111,527
176,020
220,290
207,445
509,161
131,218
569,092
33,712
658,248
630,291
557,300
416,153
417,841
435,348
400,005
241,811
352,174

$50,838

82,254

' *" •

0.38

82,254

$50,838

.45

190,704

$1

347

190,752

.69

182,648

11,307

111,212

305,167

1.74

ii,009
15,842
10,502
14,094
13,487
11,194
14,403
7,120
11,242

535
2,053
8,983
14L523
It, 2S8
17,069
14,892
9,754
17,811

185,955
161,685
138,326
123,833
123,943
107,119
99,041
74,720
77,719

1.66
2.26
2.54
3.25
3. 70
3.83
4.23
4.31
4.93

166,426
128,816
102,430
77,881
71,855
58,798
49,845
40,061
31,472
2

$7,985
14,974
16,411
17,335
21,313
20,058
19,901
17,785
17,194

Nontaxable; exemptions and dividends exceed net income.

TABLE 2a.—PERSONAL RETUItNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each c7<m of income the number
of return7-, net income, contribution*, dividend, tax, and relative percentage -. by S tate v—Continued.
KANSAS—Continued.

Exemptions from normal
tax.
Income class.

$14,OUO-$15,OOO
$15,000-~$20,000
$20,000-$25,000
$25,000-130,000
$30,00()-$40t000
$40,000-$:"0,000
$50,000-$60,000
$60,0O0-$70,00O
$70,000-180,000
$80,0OO-$90,00O
$90,0O0-$100,000
$100,000-$150,000
$150,000-$200,000
$200,000-$250,000
$250,000-8300,000
$300,000-8400,000
$100,000-1500,000
8500,000-8750,000
$750,000-$l,000,000...
$l,000,000-$l,500,000.
$1,500,000-$2,000,000.
$2,000,000-13,000,000.
$3,000,000-$4,000,000.
$4,000,000-15,000,000.
$5,000,000and o v e r . .

Grand total.




Number
of

91
351
189
92
111
59
43
21
12
8
IS

Total net
income.

$1,352,677
6, 063,845
4.323,713
2,486,467
3,766,068
2,580,187
2,520,128
1,551,544
1,597,721
999,667
2,202,471
1,080,709
466,368
1,328,602 j

35,809

161,275,002

Contribu- | D i v i d e n d s .
tions.
:

$25,201
120,668
82,147
44,64")
55,376
98, 242
31,810
16,221
21,162
12,605
26,303
51,981
10,769
2,575
4,560 ,

3,151,234

$249,156
1,358,245
1,214,742
577,969
1,133,704
1,228,465
762,250
445,099
617,612
673,855
308,790
783,361
532,052
423,448

W a r excess profits t a x .
Normal
lax.

$31,948
135,737
97,733
59,405
86,977
60,562
48,084
40,768
28,726
18,043 I
11,009 !
54,612 !
51,358 !
1,782 I

32,711 i"" "51,141 " "

16,642,087 j 2,011,913 |

Personal
Invested
service (8 j capital
per c e n t ) . I ( g r a d e d ) .

$18,594
102,888
101,281
70,879
138,657
115,325
118,323
101,767
107,504
77,540
58, 753
264,915
268,852
12,898

$5,384
35,613
36,291
14,823
61,482
14,301
16,891
7,495
8,565
11,367
2,595
14,083
15,757
1,904

$15,683
56,035
56,246
37,287
22,869
75,442
32,724
26,701
13,920
1,651
'"51*648"
89,251

366,782

693,624

Average
rate of
tax.

$71,609
330,303
291,551
182,394
309,985
265,630
216,022
176,731
158,715
108,601
72,357
385,258
425,218 ,
16,584 !
426,350 I

375,209 |

2,086,341

Total tax.

5,158,660

cr cent.
5.29
5.45
6.74
7.34
8.23
10.29
8.57
11.39
9.93
10.86
9.33
17.49
39.34
3.56
32.09

3.20

tP

£">.
£j
t—i

Xfl
Ha

o
Xfl
o

O

KENTUCKY.
82,000-82,500 1
S2,00042,.500
$2,500-83,0001
82,500-83,000
83,000-84,000!
83,000-84,000
$4,O0O-$5,000 i
84,000-85,000
$5,000-16,000 i
$5,000-~$6,000
$6,000-$7,000
$7,000-18,000
$8,000-19,000
$9,000-110,000
810,000-811,000
811,000-812,000
$12,000-113,000
$13,000-114,000
814,000-815,000
$15.000420,000
$20,000-125,000
825,000-830,000
$30,000-140,000
$40,000-150,000
$50,000-160,000
860,000-870,000
$70,000-$80,000
880,000-890,000
$90,000 $100.000
8100,000-8150,000
$150,000 -$200,000
8200,000-82.30,000
$250,000-$300,000
8300,000 $400,000
8400,000-8500,000
8500,000-8750,000
8750,000-81,000,000
$1,000,000 -81,500,000
81,500,000-82,000,000
$2,000,000-13,000,000
$3,000,000 -84,000.000
84,000,000-85,000,000
85,000,000 and over
(1 rand t o t a l . . .




2,030
3.150
594
3,309
241
3,887
90 ,
2,146

$(,481,662
$42,607
7,149,284
151,428
1,587,302
23,053
9,054,578
85,836
11,572
812,501
13,293,446
1,051,883
402,540
7,210
9,536,149
129.567
35,558
970
1,237
6,706,349
100,211
761
4.901,150
76,306
3,636,464
489
64,563
3,165,879
374
54,072
2,482,776
262
40,449
2,443,762
234 J
46,674
1,738,694
152 |
23,809
1,323,706 i
106 i
21,292
1,323,788 I
99 !
34,718
1,275,743
88 !
27,575
4,574,513
265 !
126,082
3,900,743
17
78,664
2,479,195 :
92 i
64,196
3,960,569
116 !
99,515
2,335,872
53 I
85,683
1,950,179
35 !
62,829
1,095,389 ;
30,654
1,104,085 I
26,935
744,133
13,880
1,043,008:
11 i
54,381
2,171,338
18
73,771
1,514,725
9
92,580
674,164
3
17,385

20,074
]

102,899,244

2,812,350 i

$303, 189
134,238
251, 268
201, 542
313, 712
449, 150
246, 885
607, 873
21,018
1,539,544
868,575
754, 257
717,999
609,929
703,999
516,901
525, 774
402, 502
437, 269
1,635,522
1,719,983
1.296,592
2,291,593
1.238,916
1,277,468
733,684
481 459
321 557
596 525
1,813 710
1,229 009
632 353

24,903,995

$27,703 |

$27,703

42,378

81

97,607

$38:

316
'29l'

883

89,857
73,260
57,871
52,723
44,107
42,269
30,976
19,748
24,574
22,763
83,438
65,733
35,577
51,286
38,495
31,786
11,100
20,472
12,837
12,775
12,252
8,730
670

$4,203
9,009
10,650
13,674
13,667
16,774
13,903
12,552
14,608
14,832
70,752
87,536
72,374
115,363
91,182
89,379
41,476
73,136
52,790
60,652
175,331
140,071
50.312

392
4,767
10,623
14,027
10,999
13,263
12,647
6,238
8,506
9,966
50,929
26,701
16,827
30,279
16,819
8,513
14,085
9,451
11,900
8,050
12,311
15,355
768

3
1,412
1,269
351
942
2,397

1,108,092

1,244,226

314,024

"97*165"

42,417
97,923

1,169
1 721
,
3!815
14,247
11,458
12,874
16,735
26,749
32,260
3,813 I

132,136

98,279
94,455
88,448
80,413
80,775
69,715
74,7 3
0
57,526
38,538
48,857
49,282
208,934
194, 217
136,236
209,802
163,231
156,427
66,661
135,319
77 527
81* 477
203, 707
164, 156
51,750

1.41
1.81
2.21
2.55
2.81
3.06
3.31
2.91
3.69
3.86
4.57
4.98
5.50
5.30
6.99
8.02
6.09
12.25
10.42
7.81
9.38
10.84
7.68

2,798,478

2.72

o
CO

3
a
o

Nontaxable: exemptions and dividends exceed the net income.
CO

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the number
of return?, net income, contributions, dividend?, tax, and relatire percentages', by

State*—Continued.

LOUISIANA.
Exemptions from, normal \
tax.

Income class.

$2,000-82,500 i
$2,000-$2,500
$2,500-$3,0001
$2,500-83,000
$3,000-84,0001
$3,000-84,000
$4,000-15,000 i
$4,000-15,000
$5,000-86,000 i
$5,000-86,000
$6,000-$7,000
$7,000-18,000
$8,000-89,000
$9,000-810,000
$10,000-811,000
$11,000-812,000
$12,000-$13,000
$13,000-814,000
$14,000-815,000
$15,000-820,000
$20,000-825,000
$25,000-830,000
$30,000-$40,000
$40,000-850.000
$50,000-860,000
$60,000-$70,000
$70,000-880,000
$80,000-890,000
$90,000-$100,000
$100,000-8150,000
$150,000-$200,000
$200,000-8250,000
$250,000-8300,000
$300,000-8400,000
1400,000-1500,000




Number
of .

Total net
income.

2,441 I $5,368,015
5,960,615
2,622 |
2,067,423 I
7,649,919 !
2,798 I
360 ! 1,200,669 i
12,683,957
3,667
130
567,500
2,008
9,016,059 I
18
96,828 !
1,284
7,133,918 !
4,885,075 !
745
3,982,212 ;
517
3,375,864 (
394
3,175,236 !
332
2,313,304 i
219
2,025,947 !
175
1,868,423 i
150
1,985,638 !
147
1,410,207
96
7,352,00(3
417
4,282,644
191
3,625,253
130
5,147,887
151
3,885,839
88
2,897,795
53
2,028,652
31
1,614,361 i
22
763,682 !
9
10
950,576 !
26
3,249,654 j
1,368,957 !
8
2
2
CO
i
3
T

Contributions.

00

Surtax.

$236,528
61,254
259,997
124,709
397,952
289,289 !
388,040 i
396,469 i
70,862 i
535,768
477,093
469,915 '
527,341
515,44(5
381,159
405,981
287,596
495,387
308,171
1,786,266 ;
1,174,791 !
1,108,058 I
962,236 !
I,467,5b7 I
855,134
648,633 !
639,629 !
156,871 I
445,878 !
1,333,141 !
398,317

Cf)

j

oo

i

!

1

Invested
capital
(graded).

Personal
service (8
per cent).

Dividends

$29,204 i
14,994 J
13,747
30,095
15,558 i
64,820 !
16,131
54,589 !
4,919 •
49,818 ;
36,937
28,607
26,973
27,233
29,244
25,806
19,009
17,619
16,469
82,289 ;
42,489
49,776 !
89,071 i
64,001 i
31,003 l!
46,857
34,443
9,564 i
36,677
68,442 i
37,034 |
$

War excess profits tax. I
Normal
tax.

Total tax.

A verage
rate of
tax.

Per cent.

;
$24,984

$24,984

0.42
.47

35,990

!

$86

36,076

88,258

1

175 <

88,433

.70

93,951

1

842

94,793 '

1.05

101,166
85,788
74,855
66,117
63,913
49,851
43,618
42,948
40,483
32,208
161,256
94,489
81,228
108,538
83,949
74,339
49,376
32,120
21,781
16,521
74,879
30,053
(2) .

$4,922 i
10,487 I

18,954 !
15,947
18,492
16,738
17,175 i
18,920 !
21,529 |
19,786 j
125,038 !
97,575 '
106,078 '
189,057 !
165,948
149,123 •
117,551
105,887
64,906
83,812 ;
323,000
162,737

.

7,362
17,257
17,661
18,939
17,771
19,823
21,476
16,417
7,887
75,722
46,577 ;
48,798 I
46,542 I
48,390
20,659 i
24,083 ;
15,269 I
8,334 i
20,293 !
47,423 i
11,706 i
(2)
V1)

!
:

$6,092
1,030
2, 268
7,307
S, 139
9,832
0,472
11,802
8,753
6,444
5b,534
39,599
30,016
54,536
52,796
31,654
23,497
12,322 ;
6J333*1
11,216

117,871
104,667
113,334
107,032
109,483
94,192
87,088
95,206
87,182
66,325
418,550
278,240
266,120
398,673
351,083
275,775
214,507
165,598
95,021
126,959
456,518
204,496
73,462
168,543
04,824

1.6a
2.14
2.85
3.17
3.45
4.07
4.30
5.10
4.39
4.70
5.69
0.50
7.34
7.74
9.03
9.52
10.57
10.26
12.44
13.36
14.05
14.94
17.41
29.70
9.75

o

in

i
o

i

$500,0OO-$750,000
$750,000-$l, 000,000...
11,000,000-$l,500,O00.
$1,500,000-12,000,000.
$2,000,000-13,000,000.
S3,0O0,00O-$4,OO0,OO0.
S4,000,000-$5,000,000.
S5,000,000 and o v e r . .
Classes grouped 2

Grand total.

1,902,065
20,015

1,133,698 |

31,743 |

115,896,180 \ 1,145,101

18,739,170 |

32,984
1,705,(543 i

254,101

8,208

2,107,703

573,391

"41^530!
428,238

4,815,035 ;

MAINE.
S2,000-$2,500 i
$2,000-$2,500
$2,500-83,000 i
$2.500-$3,000
$3^000-$4,000 i
$3,000-$4,000
$4,000-15,000»
$4.000-15,000
S5,000-$6,0001
$5,000-$6,000
$6,000-17,000
$7,000-$8,000
$8,000-89,000
$9,000-110,000
$10,000-$11,000
$11,000-$12,000
$12,000-113,000
$13,000-$14,000
$14,000-$15,000
$15,000-$20,000
$20,00O-$25,000
$25,000-$30,000
•1530,OOO-$40,OO0
HMO, 000-550,000
$50,000-$60,000
$60,000-$70.000
$70,000-880,000
$80,000-$90,000
$90,000-$100,000
$100,000-1150,000
$150,000-$200,000
*200,000-$250,000
$250,000-3300,000
$300,000-$400,000
1

907 i
1,460 !

301 I

Si
1,635 '
'62 ;
838 ':
547 i
366 |
271 !
204 i
155 !
100
90 ;
75 :
61
80
163
96
66
44
24
12
20
7
3
16
4
2

i
;
i
i
!
!
I
!
;

$1,994,759 I
3,303; 992
813,282 !
3,748,017 I
601,093 j
5,612,041 I
267,292 !
3,744,470 !
26,172 I
3,001,308 j
2,367,051 !
2,026,546 i
1,720,868 I
1,462,365 !
1,047,267 !
1.034,349 !
940,178
809,720 i
1,156,079 !
2,821,654 !
2,153,088 ;
1,540,119 !
2,263,420 !
1,933,013 !
1,329,392 i
784,414 j
1,494,378
589,150
289,828 j
1,911,994
690,743
<*) '
(2)

Xontaxahle; exemptions and dividends exceed net income.




£252 056 1

$24,455 j
22,457 !
11,393 |
38,362 !
8,560 !
63,637
5,047
50,837
478
46,053 '
!
39,042 i
35.076 (
27,307 i
25,602
16;375
20,118
17 265
18,776
22;$97
54,819
56,041
36,008
48,049
58,209
31,862 i

$12,084 ;
22()' 647 '
112,301 ;
298 317
283,412
187 419 i
306,281 [
21 190 i
45o',412 !
433,370
411,645
471i669
417,901
280.573
.'530, 827
278,864
254,676
396,571
1,086,373
773,612
6SL537 '

1,433,549 i
1.025,989 ;
575,297 1
410,433 !

19,174
54,590
31,153
5,832
54,156
7,255

1,210,019 !
330,707
49.872
975,461
475,404
()
(-)

C2)

:

•¥12,084

38 789
37.962
35,152
32,680
26, (>99
24,224
19,851
IS.829
17.122
15,081
IS, 073
55,219
41,865
20,470
31,835
31,814
27,838

13.172
14', 054
6,652

184\582
95,135
()
-

7^ 052
24,127
21.770
13,147
16,841
20,034
8, 2">9
3 ? 053
5,704 !
1 090 ]
3,143 '.
14,453
1.949
' -)
'

('A

(")

s; 71s
32,309
11,842

786 ;
2,909 ;.
9,844
5.250
8,199
6.80+
9,017
5 195

SOD,700
3,580
153
1.140
:.',O34
496
1,248
4,150
12,910
18,007
7,071
10,977
11,272
10,160

2S,326
54.640

803

.71

38

37 •

SI, 870
1,319
7,514
11,355
7,669
7, 434
s, 221
S. 285
7, 553
11,970
40,995
50,231
41,117
72,033
SO,017
73,787
44,234
87.810
30', 477

. 49

30

^54

39,809 ! .
.

0. 37

IS,372

IS 372

S20

t
>
H

\f-

1.04

tn
110,318
42,380
53,01S
43.457
41\ 23S
36,123
30,560
30,002
30,865
11,251
139.257
131, 873
87,811
131,686
152,737
120.044
00,459
107,568
38,825
40.775
259;670
163,572
80,938
08:018

Classes grouped I o conceal the net income and identity of t he tax payers.

3. 6S
1.79
2. 05
2. 53
2. 82
3. 45
3. 53
3. 25

O

c
0

\\. 57
4.94
0. 1 2

5. 70
5. 82
7.90
0. 03
7 71

7.2(1
0. 59
14.07
13. 5S
23.68
16.78
25.83

CO

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the number
of return?, net income, contribution-,

dividend?, hit, and relative percentages, by

State*—Continued.

MAINE—Continued.
! Exemptions from normal
;
tax.
Number;

Tneomc class.

$100,000-$500,000
S5O0,OQO-$750,000
$750,00O-$l,000,OO0
!?l,000,000-$l,500,000
$1,500,000-$2,000,000
$2,000,000-$3,000,000
»3,000,00O-S4,0OO,000

$4,O00,OO0-$5,O0O,OO0
85,000,000 a n d over
Classes grouped !

('•rand total

returns.

Total net !
inoome.

War excess profits tax.
Normal
tax.

< « " -

Surtax.

i Dividends.

0)

Personal
| service (8
| percent).

Invested
capital
(graded).

! Average
Totel tax. j rate of
> tax.

! Per cent.
$230,9-15 i
25. S9

0)

i.
;.
.

I

;

!

j

;.
!•.

$1,637,66$
9.222

$41,650 :

$934,672

5,115,710

992,535 ;

15,439,921

$25,745 |
682,266

$347,568 j

1,268,099 ,

$8,588 | . . .

203,494

235,882 :

2,389,741

4.34

MARYLAND.
$2.000-$2,500 =
$2,000-$2.f>00
$2,500-$3,000 2
$2,500-$3,000
$3,000-$4,000$3,000-$4,000
$4,000-15,000 ••
$4,000-$5,000
$5,000-$6.000 2
$5,000-46,000
$6,000 $7.000
$7,000 -$8,000
$8',000 $9,000
$9,000-$10,000
$10,000 -$11,000
$ll,000-$12',000
$12,000-$13,000
$13,000 --$14 000




474
349
612
897
194 :
471
6H
730 ;
11
501
484
909 :
758 |
592
457 !
422:
184
267

$5,451,486
9,928,769
1,637'536
10,633,991
646,423
18,844; 440
'304,762
16,748,053
57,735
13,668,930
9,546,220
6,777,890
6,413,276
5,599,232
4,770,921
4,936,831
2,294,076
3.586,378

$33,358
46,243
13,326
66,321
7,217
128,357
5,563
116,619
3,334
100,336
93,008
73,997
68,050
61,116
63, 793
61,157
36,393
46,263

$253 878
155,992
251)193
259 775
233,630
703,780
167,531
884,779
41 381
1,180,449
1,182,726
L, 034,109
1,204,629
1,151,480
938,450
921,657
817,610
839,201

$40,954 I

0 41

730

71,420 i
' 1
178,834 ;

07

118

.95

1,193

327

145,292 1

.87

5,685
15,161
24,252
32,309
36,128
45,191
37,454
31,189
43,687

102
466
1,227
1,
012
2, 113
2, 592
6,483
4, 780
2, 447

219,946
200.727
169,342 ;
119,373
182,623
181,216
153,406 '
139,899
161,858

1.61
2.10
2.50
1.86
3.26
3.80
3.11
6.10
4.51

$40,653

$301

59 688

8 890

$2, 84?

177,986
143,772
203,987
164,320
122,071
56,455
112,474
99,271
77,214
69,592
74,879

$io, 172
20, 780
21, 792
29, 597
31, 908
34, 162
32, 255
34, 338
40, 845

R
i
s

$i5.ooo

200
i55
W6

$15,000 $20,000
...
$20,000 425,000
.$2.1,000 330 000
...
i $30,000-$40,000
- $10.000-$50,000
> S50.000-$60,000
..
5 $60'.000-1570.000
> 370,000-880.000
$80,000-$90.000
1
$90,000-$100,000
5
$100,000-1150,000
$150,000-$200,000
$200,000-3250,000
I $250,000 -$300,000
$•$00,000 -$400,000
$400.000-$500,000
$500,000 $750,000
..
$750,000-Sl.000,000
$1.000.009-$1,500,000
$1,50 )'000-$2,000.000
$2 (K)) 000-$."} 000 000 . . .
$'V!000.000 $4.000.000
$ t 000,000 -.?">, OOO 000

m
165
.37 '
HO

56 ,
32
15
58

25

13 '
1

36 1)41
01S
157." S.M
s l 702

2,SM, 121
11,277.025
S.SO7.O70
6, 272.'.* 13

17M

<}.S40,110

7,313.504
4.740.06S
3,858,242
4,195; 068
2. 728', 607
l', 413,940
7,041,947
4', 285,065
2,735.753 !
1,057,482
1.7 40.005

I
1

, 1
l ,

2

>i,

230,281
161.292
143.20s
5S.879
136,062
41,421
43,312
19 4,244
93, ,350

38]469
50,120
82.560
11
,i

(Jrand ! o'al

30,673

2. 14L 3X0
3.2J4. 703
3 06 * 6 3 4
L2.U! 121 •
1,716. JoO (
1.S12. 725 •
1,592, 92 S
M5. 351 :
2*. .VDO! 82 K
1 . 6 1 6 . 23 4
QSi
1 . 2 M 203

207, '73
16 t. 669
102. 13 t
70 5." 6

75 537
013
18' 912
120 917 '
57, 508 .
15' 691
26 370

!
,
!
!

u,
i

5 12

(

« J , 251 '

208.011, 739

3. 200, 91S ,'

3U.864 |
\

'

r 1')

13') 968
567^258
522,913
144,396
736,432
705,706
486,240
393,007
118,202
255,711
142,153
1,076,912
677,920
454,485
245,674
373,498
69,427
357,800
508,133

n

1.544.217

33.047
127'. 093
109,691
82, ,303
1231566
115,521
74', 576
!7',S46
38,706
28,514
4,565
86,886 .
29,020 !
16,568 : . .
1'939 !
27,092 ;
(l)

\

(i)

1 ,

-1

(i)

1 SO*. 516
203.413
189', 908
372;060
379.180
250^444 •
226,077
271,876 *
188;446 !
118'676 •
669,348 :
587.105 :
392/226 1
217.359 ;

•:

.1,

,i

5,l>72, •'575

v'^ gi'OUped 1

'31, 2.51
2X5.
L^O 01.126. 105

792

.1

> ' •

!

7J(J. 2;".)
361
2 729.

'

::, 749

17,466
2i),761

45.880
32,833
41,336
58,786
48,528
32' 083
5,70S
199,731
4,287 ;

• - ' )

2, 030. 147

]26.C,l.s

2,0^7,264

16,463

,075, JS2

0.953,552

,2 46,36f-

793.839

I0.6I

23.
21.
16.
29.
56.

23
46
63
22
66

41.97

219,182

}5. 52M. 02^ I

4.64
5. 03
5. 91
7.08
7. 48
9. 65
10. 26
10. 19
9.97
9.37
10. 05
1 29
17 82

o

12,078,942 '

MAS S A C H U S E T T S .
$2,000-$2,5002
$2,OD0-$2,500
$2,500-$3,000 $2,50a-$3,000

$3,000-$4,000 '
$3,000-14,000
$4,0!)0-$5,000 $4,000-$5,000
$5,000-$6,000 2
$5,000-$6,000
$6,000-$7,000
$7,000-$8,000
$8,000-$9,000
$9,000-$10,000
$10,000-$11,000
$U,000-$12.000

1
i
1

$16,973,841
29,172,103
6,141,066
32,004,575

j $1,003,871 \
! ' 129,748 !
!
75,721 i
|
203,924!

1,231 4,216,041
74,374 |
12,827
44,205,411 : 353,765 |
!
672
3,031,088'
56,414!
6,493
28,917,515: 270,380 1
i
71
389,191;
25,820!
4,396; 23,838,952 i 261,901'
2,767 ' 17,838,986 :' 223,807 :!
2,028
15,211,985
221,588
1,602 13,656,036 ! gi3; 59ft ,
:
1,343
12' 716,568 i
200,043 !
i
1,091
11,410,478 i
173,556;
!
833
9,571,017 '
171,932
1
Classes grouped to conceal the net income and identity of the taxpayers.




i

7,742
12,957
2,301
11,721

$1,847,526
703.507
2,181,813
1,052,757

$106,720

$106,726 ;

2,808', 487
2,481,183
2,446,967
2,900,972
287,740
4,643,105
3,751,248
4,266,278
:^95^341
3,934,002
3,563,402
3,363,572

.i

328 919
302 598

$17

164,495 :

.51

769

394,251 ;

. 80

3,012

420,285 i

1.45

114,675 :
$25,906 ;
44,740
48,550 :
66,883
72,222 :
75,291 l
89,706 ;

4,038 I
498,993 i
3,591 I
467,144 1
6,139 !
464,857 ;
;
8,422 I
488,823 i
14,519
447,786 i
!
14,765 !
430,880 :
i
13,569 >
438,119 ;
N"ontaxabl:>; exempt ions and dividends exceed net income.
me.
335,429
264,830
248,508
216.578
209,614
196,891
159,805

2

!

0.37

$8,158 :
64,563 >

156.320

:
;
!

133,620 i
154,083
161,660 ,
196,940 I
151,431 !
143,933
184,039

2.09
2.62
3.06
3.58
3.52
3.77
4.85
CD
—7

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES;1 showing for each class of income the number
of returns, net income, contributions, dividends, tax, and relative percentage , by State*—Continued.

00

MASSACHUSETTS—Continued.
Exemptions from normal;
tax.
i
Income class.

$12,000-$13,000
$13,000-$14,000
$14.000-$15,000
$lo,000-$20,000
$20,000-125,000
$25,000-$30,000
$3a,000-$40,00()
S40.000-$50,000
$50,000-$60,000
$!>Q,000-$70,000
*70,000-$80,000
$XO,000-$90,000
$90,000-1100,000
S100,000-$150,000
$toO,000-$200,000
$2f)0,000-$250,(XX)
#250,000-$300,000
«330,000-$400,000
$400,000-$500,000
$500,000-$750,000
$750,000-11,000,000
$1,000,000-$1,500,000
$1,500,000-$2,000,000
$2,000,000-$3,000,000
$3,000,000-54,000,000
$4,000,000-$5,000,000
$5,000,000 and over
Classes grouped 1
Grand total




Number
of
i returns.

i
!
i
'
1

:

:

,
!
'
i
|
1
{
1
|
j
j
i
J

746
637
559
1,850
1,103
" 683
906
516
378
236
181
124
99
286
105
68
28
31
13
14
5
1

Total net
income.

$9,296,712
8,568,833
8,123,240
31,873,428
24,576,962
18,513,665
31,192,989
23,124,708 I
"2
20,639,977
15,219,753
13,518,586
10,517,921
9,315,052
34,882,159
18,031,710
15,199,502
7,525,513
10,608,225
5,807,396
9,182,725

$157,114
161,184
162,250
625,084
558,767
442,825
765,618
643,162
584,292
483,201
420,715
409,231
384,593
1,571,214
697,744
740,843
303,648
339,845
290,338
519,017

Normal
tax.

$3,235,005
3,058,899
2,956,326
12,452,533
10,767,587 |
8,158,449 1
14,671,531
11,702,352
10,480,378
7,543,255
7,251,557
5,630,813
4,305,065
18,648,122
9,870,031
7,996,466
3,196,676
4,885,302
2,105,695
4,618,049

$160, 856
150,771
145,280
553.259
415.260
323,919
539,614
365,653
338,755
261.907
209,548
175,619
160,014
536,958
270,203
258,780
164.908
202,630
131,755
149,239

0)
1

0)

Surtax.

Dividends.

0)

$So,213
90,112
99,639
494,527
527,129
542,781
1,146,469 !
990,430 j
1,058,264 I
881,911 !
873,073 |
768,515 i
805,863 I
3,402,851 I
2', 428,826 |
2,402,661 !
1,635,822
2,211,743
1,478,194
2,808,288

0)

C1)

C)

180,858

2,190,888

158,975 j

601,311,502 j 14,701,983

199,916,879

8,200,121 |

6,306,593 i
78,644

Contributions.

' War excess profits tax.

2,299,382
27,445,991j

Personal
service (8
percent).

$123,995
148,296
164,762
520,676
413,953
353,617
637,449
402', 363
305,411
280,895
190,423
134,832
110,268
424,771
182,288
142,555
87,647
136,546 I
145,579 j
41,730 |
C1)
I

Invested
capital
(graded).

$9,829
10,850
9,835
78,848
71,029
78,054
101,910
139,330 :
92,291 !
73,396 |
92,049 i
35,058
117,829 |
296,671 i
183,015
10,672 i
"88," 725* I
113,582 !
95,108 |

C1)

Total tax.

j Average
rate of
i
tax.

$379,893
400,029 !
419,516
1,647,310 j
1,427,371 i
1,298,371 i
2,425,442 I
1,897,776 ;
1,794,721 ;
1.498.109 i
1,365,093 !
1,114,124
1,193,974 i
4,661,251 !
3,064,332 '
2,814,668 !
1,888.377 i
2,639,644 i
1.869.110 j
3,094,365 !
1,658,436 i
837,712

Per cent.
4.08
4.67
5.16
5.17
5.72
7.01
7.78
8.20
8.70
9.84
10.09
10.59
12.02
13.36
16.99
18.62
25.09
24. 88
32.18
33.70
35.42
51.55

37,791
6,298,949!

1,766,922 J

43,711,9

7.27

I

MICHIGAN.
$2,000-$2,5002
82,000-82,500
$2,500-83,000 2
$2,500-83,000
$3,000-$4,000 2
$3,000-14,000
$4,000-15,000 2
$4,000-$5,000
$5,000-$6,0002
$5,000-86,000
$8,000-37,000
87,000-88,000
$3,000-$9,000
$9,000-810,000
810,000-811,000
$11,000-812,000
$12,000-813,000
$13,000-414,000
$14,000-815,000
$15,000-120,000
•120,000-125,000
$2o,000-$30,000
$30,000-$40,000
$40,000-850,000
$50,000-160,000
$60,000-870,000
$70,000 -$S0,000
$80,000-$90,000

.

$90,000-$100,000
$100,000-8150,000
SI 50,000-$200,000
$200,000-8250,000
$250,000-8300,000
$300,000 -$400,000
8403,000-8500,000
$500,000-1750,000
$750,000-$!,000,000
$1,000,000-11.560,000
$1,500,000-$2,000,000
$2,000,000-83,000,000
$3,000,000-$4,000,000
$4,000.000-85,000,000
$5,000,000 and over
H asses grouped l
Grand total.

6,952
9,639
1,613
9,352
754
10,063
298
4,601
34
2,5 75
1,602
1,148
806
642
490
415
|
345
i
287
'
225
794
i
446
268
353
175
108
:
81
i
56
)
49

!
;

i
i
j
i
!
1
!
1

26
75
31
18
8
6
5
4
1
1

SI 7,117,975
21,937,328
4,340,865
25,575,292
2,574,979
34,613,837
1,340,664
20,421,846
181,848
14,142,283
10,316,420
8,540,206
6,975,031
6,040,979
5,119,372
4,719,437
4,266,896
3,847,702
3,280,384
13,756,359
9,877,144
7,232,095
12,170,375
7,703,291
5,911,150
5,135,974
4,114,443
3,973,267
2,459,792
9,481,514
I 5,095,492
j 4,086,947
| 2,165,918
2,105,, 830
2,153,024
2;452,942

$310,822
146,810
53,780
214,367
44,859
371,399
30, 757
260,136
4,986
204,055
176,389
157,389
125,333
101,160
89,868
100,729
78,958
76.138
68,269
289,026
257,442
152.560
298,524
185,803
159,680
122,895
106,840
122,493
15,809
297,984
200,408
145,981
195,405
163,541
105,367
147,347
(l)

0.33

113,213

$15 I

113,228

\*44

1,269,226 :

247,075

6,125 j

253,280

.73

1,403,173 i

202,535

8,413 !

211,291

1.03

1,776,550 i
1,957,173 '
1,753,005 !
1,808,999 .
1,609,923 |
1,687,377 :
1,597,001
1,557,728 ;
1,397,003 ;
1,12a,309
5,335,940 i
4,496,819 I
3,242,831
6,495,019
3,966,829
3,659,309
3,077,996
2,664,934
1,925,007
1,138,655 I
5,970,037
2,887,220 :
2,955,389 !
1,515,135 i
2,192,352 i
1,879,470 !
1,764,668 !

184,407
155,467
32,547
117,731
105,909
87,802
76,820
70,142
64,506
59,699
275,, 813
160,066
121,021
75,187
8,731
69,076
64,994
56,914
67,356
45,827
95,977
83,049
40,785
20,657
1,542
6,415
26,498

$10,518
24,232
23,344
35,521
39,797
34,036
38,525
39,735
41,978
40,180
206,916
210,829
192,819
399,389
320,989
269,400
293,359
238,314
239,970
215,224
890,303
715,545
686,058
359,989
315,453
415.826
601,932

6,462
23,180
36,045
46,120
47'; 947
48,335
41,258
47,903
42,565
35,129
175,679
134,255
106,789
159,480
109,608
56,610
58,986
88,979
87,335
25,861
89,352
238,070
26,484
8,622
947
8.096
177,737

0)

343
447
554
634
3,091
2,152
3,261
4, 761
S,779
5,752
4,172
20,142
24,168
16,207
31,000
51,651
43,642
25,179
.21,986
25,158
.16,283
27,566
60,120
38,526

1|
(I)
1 . .
- 6,743,509

483*272

6,993,308

54,347 1 302,002,410

6,016,581

81,835,549

1,051
2,811,504 1
2

2,491,088 \
9,391,209

C1)

201,834
203.433
92,570
202,463
195,805 I
173.434 I
161,364 |
166,559 ;
154,801 !
139,180 i
678,550 i
529,318 !
436,836 ;
665,056 :
490,979
438,728 \
442,518 i
406,193 1
419,819 !
303,195 i
1,103,198 '
1,096,784
791,853
389,268
317,942
430,337
806,167
167,283
349,364

1.43
1.97
1.08
2.90
3.24
3.39
3.42
3.90
4.02
4.24
4.93
5.36
6.01
5,46
6.37
7.42
8.62
9.87
10.5(>
12.33
11.64
21.52
19.37
17.97
15.10
19.99
32.87
22.21
31.72

1
C)

0)

0)

? ("hisses grouped to conceal t h e net income and i d e n t i t y of t h e t a x p a y e r s .




$72,692

"496*498*

.
$240,666 •. $72,692 !

1,987,637

40.66

435,654 | 14,592,959

4.83

12,145 I..
1,954,532 j

X o n t a x a b l e ; exemptions and dividends exceed n e t income.

CD
CD

TABLE 2a.--PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; allowing for each cla** of income th
the number
of returns, net income, contributions, dividends, tax, and relative percentage*, />// State •••^-rontinued.

O

o

MINNESOTA.
Exemptions from normal!
tax.
|
Number
of
Total net
returns. 1 income.

Income class.

$2,000-$2,5001
$2,000-12,500
$2,500-$3,000 i
$2,500-$3,000
$3,000-$4,Q001
$3,000-$4,000
$4,000-15,000 i
$4,000-$5,000
$5,000-86,0001
$5,000-16,000
$0,000-17.000
$7,000-$8,000
$8,000-$9,000
$9,000-810,000
$10,000-$l 1,000
$ll,000-$l2,000
$12,000-$13,000
$13,000-^14,000
$14,000-115,000
$15,000-$20,000
$20,000-125,000
$25,000-830,000
$30,000-$40,000
$40,000-150,000
$50,000-160,000
$60,000-870,000
$?0,000-$80,000
$80,000-$90,000
$90,000-$100,000
$100,000-1150,000
$150,000-$200,000
$200,000-$250,000
$250,000-1300,000
$300,000-1400,000




t
;
|
|
!
1
|
1
j
1
'
!
i
j
j
!
1
j
1
1
!
1
i
]

1

6,892
7,129
2,389
7,945
781
9,058
149
3,842
23
2,017
1; 085
810
532
3.71
302
243
237
163
114
451
283
169
202
130
81
53
40
37
27
60
27
9
5
4

Contributions.

$15,358,562 '
16,250,024 I
6,116,546 ].
21,775,589 ;
2,591,025 !
31,534,734 ;
667,909
17,057,640
120,351
10,992,294
7,003,387
6,126,203
4,515,055
3,508,975 '<
3,146,235 '
2,772,884 i
2,944,311 j
2,194,696 |
1,655,684 |
7,751,816 I
6,294,943 j
4,624,775 |
6,940.823 I
5,788', 743 I
4,394,920 i
3,378,703 !
2,915,129 i
3,150,933 !
2,539,778 !
7,239,624 i
4,619,989 |
1,889,339 !
1,374,398
1,508,960 I

j War excess profits tax.
I __
_
Surtax.

§164,744 j.
835,860 I
84,648 i
.
243,028 j
45,769 I
.
403,342 |
14,326 !
.
245,523 i
4,078 i
.
183,903 I
114,468 '
97,376 i
94,201
79,144
57,017
57,521
61,846
16,978
15,322
173,333
163,057
119,474 :
235,865;
184,363
816,915
108,227
81,769
146,320
95,729
291,199
146,247
97,755
39,753
22,741 :

Invested
capital
(graded).

S280

Dividends.

Personal
service (8
per cent).

$68

i Average
Total tax. | rate of

Per
$154,962
272,252

$61,991

927,559

163,094
141,324 !
105,672 |
99,430 :
76,053 '
59,817 I
56.051 |
19,525 j
5o,851 |
39,463 !
30, 727
126,693
92,174
SO, 872
107,114
87,317
50, 781
50,273
28,099
30,219
37,890 I
81,091 !
31,907 |
10,395 ;
22,870 i
29 272 i

H
>

84,2i6

454

194,115 j

1,070,740 :
1,013,935 i
1,078,668 !
'925.024 !
839,271 j
894,961 !
841,405 !
831,598 !
697. 354 I
465,488 j
3,140,712 j
2,975,841 '
1,938,050
3,597,752
3,179,536 |
2,839,609 !
2,008.134 !
2,026,364 I
2,297,590
1,369,353 I
4,732,439
3,565,333
1,632,292
748,322
754,818 i

0.38

5,926
$6,082l
12,624
16,479
18.326
19,210
19,03'8
21,277
25,335
22,007 i
19,171 |
111,646 i
102,749 !
107,284
193,411 :
206,676 ;
162,331
157,337 !
116,095 :
173,182
164,952 I
667,135
374,787
337,426 ,
233,928
384,938 ,

3,806 I
12,624 |
25,831 i
23,495
426,344 |
26,098 I
23,052
33,206
20,684
20,350
107,379 ;
73,096 i
78.229 i
95,078 j
74.299 i
51,483 '
35,029 !
27,059
26,235 !
30,873 I
23.230 '
15,722 !
.
3,297 |
.
3,811 !
.
4,403 -

401
298 !
2,103 ;
1 . 1 5 8 '•
759 .
746 ;
2,650
676 !
5,846 !
1,986 i
2,702 !
12,565 I
14,575 ;
25,442 :
29,904 i
11,993 i
18,254 I
14,075[
19,478 !
80,776

"".39

3

194,649

84,210 !

791.573 |

862,339

".'62

H
O

169,421
151,510
133,023
142,898
118,633
506,117
103,843 i
94,530 !
120,238 |
84,140 i
72,950 !
358,283 |
282,594 ;
291,827 !
425,507 I
380,285
282,849
256,714
190,731 i
229,636 |
233,715 !
852,238 j
422, 416 |
351,118 !
260,609 I
418,613 i

1.39
1.90
2.33
2.63
14.42
3.30
3.41
4.08
3.83
4.41
4.62
4.49
6.31
6.13
6.57
6. 44
7.60
6.54
7.29
9.20
11.77
9.14
18.58
18. 96
27.74

hrj
HH

O

o

S400,000-$500J000
$500,000-1750,000
$750,000-11,000,000
SI ,000,000-11,500,000...
$l,500,000-$2,000,000...
$2,000,000-$3,000,000...
$3,000,000-$4,000,000...
$4,000,000-15,000,000...
$5,000,000 a n d over

L 829, (576 !
,
I,120, 950 i

45,666

Grand total.

223,995, 603

195,93(i
'12, 415

5,840,192

824, 150
873, 10ft

19,308,291

34,287
7,776

2,126 353 I

380, 588
290, 785

4,350,799

437,728
302,818

Hi,853
4 252

1,292,484 I

246.541 |

8,016,177 j

23. 92
27. 01.

3. 58

MISSISSIPPI.
!2,000~$2,500 •
$2,000-12,500
$2,500-$3,000 '
$2,500-- $3,000
$3,0OO-$4,00O i
$3,000- $4,000
$4,00O-$5,000 l
$4,000-$5,000
$5,000-16,000 i
$5,000-$6,000
$6,000-17,000
$7,000-18,000
§8,000-$9,000

S9,ooo-sio,ooo

SI 0,000-111,000
.$11,000-112,000
$12,000-113,000
$13,000-$l 4,000
$14,000-815,000
,115,000-120,000
$20,000-125,000
$25,000-$30,000
$30,000-140,000
$40,000-150,000
$50,000-$60,000
$60,000-170,000
$70,000-$80,000
$80,000-190,000
$90,000-1100,000
$100,000-$150,000
$150,000-$200,000
$200,000-$250,000
$250,000-1300,000
$300,000-4400-000




,

!
i
I
j
!
1
I
!
I
!
i
1
!

;

1
i
i
1

1,009
1,131
272 '
1,295
125
1,652
37
1,004
4
685
433
300
208 i
162:
108
91
73
66 '
50 !
210 i
119 ;
65
57
25
23
10
4
4
3
11
3
1
1

12,230,999
2,574,581
727,941 i
3,552,747 i
416,466 i
5,677,597 !
167,928 S
4,464,378
20,921 I
3,753,541 !
2,776,547 '
2,243,121 :
1,762,492 I
1,535,197 i
1,136,328 i
1,045,063 I
912,249 i
891,958 I
729,193 i
3,589,839 !
2,613,005 {
1,784,364 !
1,934,313 !
1,108,665 i
1,256,950 i
638,837 !
304,035 I
330,798 i
277,376
1,380,695
(2)

$25,983
24,051 I
14,266 j
35,359 i
11,003 i
75,641 !
3,862 :
71.079 I
495 •
54,710;
47,589 i
37,872 !
29.403 j
24,989 ;
18,824 !
17,505
8,905 '
17,045 !
11,613
74,088 i
39,844 i
29,161 i
41,360
29,309 !
25,894
19,432 .
2.050 '
2.588 ;
2,271 i
22,275
(2)

'

$92,523
38.370
70,773
44,213
118,396
157,703
96,219
242,461
14 353
196,059
224,579
143,777
159,021
1.067,476
139.873
95,441
130,018
119,446
164,781
529,079
359,581
286,507
416,996
128,146
210,465
100,078
73.592
62.094
27,357

(2)
(2)

$12,181 i

0. 17
$12,181
17,269

17,269 '

42,553

$23

42,530 i...

58

$865

1,815
2,283
5,968
6,564
3,015
5,152
4,222
5,067
6,577
3,917
16,762
12,627
8,484
10,799
4,962
6,913
1,163
5.299

2,258

47,558 1
54,155
46,616
45,458
37,894
34,869
26,331
24,502
22,891
21,273 i
17,165!
91,823
71,843 !
49,372 ;
50,640 •
32,788 :
•
36,235
19,380
7,681 •
10,093
8,768 :
42,890

59,685
74,236
50,008
68,108
40,060
13,777
23,729
21,209
152,492

26,508

(2)

(2)

()
?

$2,661
5,150
7,158
8,082
8,921
8,168
8,936
10,238
10,070
10,184
61,398

67, (m

Nontaxable; exemptions and dividends exceed the net income.

245

. 49

71
1,030
1,901

71
1,234
3,808

613
2,732

497
25,972
9,375
26,774
39,614
36,600
29,359
11,975
9,901
13,557
7,803
82,447

71
.

48,481

1.09

X

H

60,889 '
54,120
59,614
54,441
46,876
40,885
41,168
38, 809
40,652
31,763
195,955
161,473
144,315
175,289
124,358
140,615
72,878
36,658
47,624 j
37,780 :
304,337
117,877 .
42,646 •

1.62
1. 9o
2.66
3.09
3. 05
3.59
3. 97
1. 25
I. 56
•!. 3 6

5. 46
6.18
8. 08
9. 06
11.21
11.19
11.41
12.05
M.-JO
13.62
22.04
23.02
21.26

H

o
h
r
h-l

c

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; .showing for each elms of income the number
of return*, net income, contributions, dividend, tax, and relative percentage, by States—-Continued.
MISSIS SI PP I—Continued.
:

Exemptions from normal
tax.
\
Normal I

Total net

Income class.

j War excess profits tax.
I Personal
1
service (8
i percent).

;«- | Dividends.

Total tax.
Invested
capital !
(graded). ;

| Average
rate ol
tax.

Per
S400,000-$500,000
#500,000-8750,000 .
S750,00O-$l, 000,000
$ 1,000,000-$ 1,.500,(KM) .
$1,500,000-42,000,000
$2,000,000-83,000,000
$3,000,000-$4,000,000
S4,OO0,000-&5,OO0,000

•>5,000,000 a n d over
Classes grouped i

1
I

tf2

..

. j
i
j
'. i

H

:

!
.

!
.

.:
i
,
'
!

I
j

;

$712,589

SI.5.50

9,240 !

Grand t o t a l .

cent.

52.5.50,713

:

820,016

$192,068 ;

$26,394

$129,766 I

$1,598

•S2, 765

5,701,445 '

898,599

811,664

140,321

311,222

o
$2,191,806

o

MISSOURI.
$2,000-12,500 2
$2,000-$2,500
$2,50ft-S3,000 2
$2,500-13,000
$3,000-84,000 2
$3,000-$4,000
$4,000-15,000 2
$4,000-85,000
$5,000-86,000 2
$5,000-86,000
$6,000-87,000
$7,000-88,000
$8,000-19,000
$9,000-$10,000
$10,000-811,000
$11.000-812,000
$12,000-813,000
$13,000-814,000




!
!

4,268 S
9,490 1
1,013 !!
9.760
375
1,251:
118 I

5,595 !
10 !

3,179 !
854 !
1,
1,268 !
941 !
720 !

563
463 i
367 '
273 •
'

$9,402.873
21,535,501
2, 717,527
26,796,482
1,256,515
38,678,328
518,162
24,896,645
55,377
17,367,340
11,975,786
9,470,706
7,960,947
6,812.307
5,907;051
5,315,176
4,591,269
3,683,424

$69,213 I
121,104 i
32,438 '
205,709 !
20,111 I
381,779 !
8,479 !
301,522 ;
2,294 i
225,457 !
988,983
146,823 '
124,115 i
115,798 '
102,750 I
91,700
82,668 >
84.086 <

$413,167
240,130
423,785
417,084
507,715
1,128,788
340,825
1,528,850
39,050
1,930,650
1,694,937
1,718,334
1,629,465
1,713,908
1,743,854
1,504,628
1,547,295
1,246,805

$97,350

$423 1

122,707

543 |

239,620
83,199
50,323
86,868
30,260
145,600
30,037
11,289
30,162
77,980
63,331

891 1
1
13,093 1..
10,411 i
$13,543 !
22,877 i ' 20,571 !
34,574
41,823 !
35,447
48,433 !
49,754 I
37,038 :
50,597
40,017 !
56,142 i
43,800 •
48,874 !
42,476
40,324 ,
35,823 |

|
1
i
|
$60 |

1"
"'
89 j
389 i
1,003 !
1,301 !
3,844 :
1,247 i
3,052
1,022
4,111 ,

$97,773

0.45

123,250

.46

240,57 1

Y3
"

96,292

.39

74,366
130,705
107,660
230,781
120,673
103,150
133,156
170,352
143,589

1.09
1.14
2.90
1.77
1.75
2.51
3.71
3.90

.43

H },000-SI 5,001)
815,000-^20,000
*2O00$250OO
,
,
S 25,00* )-SW. 000

28.->
>25

l

154

291

•uo
1S3

** 10,000-%">0,000

V,0,000- $60,000
•*00,000-370,000

12S
8J
59
34

S80,000-890,000
m o o o - - $ 100,000
s 100,000-3150,000
*150,000-?ti200,000
s200,000~$250,000
S250,000~*300,000
S;>00,00P-S400,000
S400,000-$500,00O

27
71
26
13
7
8

4,101,928
15,972,855
10,129,856
8,011,249
11,667,937
7.932,047
7\ 001,375
5,249,240
4,416,222
3,011,070
2,583^ 696
8,698,065
4,393,251
2,808,680 •
:
1,896,573
2,834,859

05,344
312,042
232,258
185,127
294,430
231,517
166,263
156,879
106,151
83,516
116,784
312;961
120,503
107,616
62,774
115,045

<GO;>OOOS750OOO
^750,000-Sl ,000,000 . .
S 1,000,000-S1.500,000.
.•>l,5OO,OOO»:i>2,oe)O,OO>r

1,373,841
6,525,096
4,694,182
3,642,084
5,927,717
4,449,445
4,112,064
2,894,329
2,850,183
3,008,827
1,696,397
5,633,457
2;792,098
1,793,410
1,046,666
2,394,190
1

i
»
:
i
j
S
i
!
!

C)
(l)
C1)

52,521 :
52,259
90,161
135,483
178,287
124,499 ;
95,954 :
74,131 :
54,595 j
29,629 !
28,920 I
97,768 I
50,136 •
86,697 I
33,039 !
15,794 !
!

()
(0

48,000 :
237,029
209,444
218,926
378,418 I
320,437 :
322,767
254,019
260,231
182,947
153,972 I
713,103 '
435', 787
632,541
283,881
417,541

0)
0)
0)

57,963
206,076
145,140
108,949
191,586
116,249
%\, 358
54,403
39,577
19,189
7,921
42,051
27,197
152,986
64,654
4,512

2
7,
27
27'
24,
22,

161,347
503,099
471,939
491,013
772,485
583,280
507,414
397,518
360,004
237,740
236,534
865,699
556,317
872,224
381,574
437,847
141,002
549,736
213,356

863

735
194
655
194
095
4, 335
14 ? 965
5, 601
975
45,' 721
12 777
4 3 ; 197

0)

L60
0. I:J
•>. 62
7.35
7.25
7.57
8.15
7.90
9.15
9.95
12.66
31.05
20.12
15.44
15.69
13.10
13.72

<;,ooo,ooo~ ^l.ooo
S4.l)OO,<K)O-!$5,l!00,00O
<5,OiV),onn a n d O U T

-

-

6,649.8i)2

122,733 I

.'{00,300, !S7

•, 926.972 ;

(>,378,038 i

7,050 i

SO,981,294 i 2.275,649 i

885,750 j

11,294 '
260,425 i

6,264,889 ! 1.711,483

10,512,446

•

$27 787

MONTANA.
702,675 ;.
709
141 j
475,675 :
753 1
801 :
949,396
201
355 .
001,502
039 !
563 '
387,373
281
114
;
784,172 ;
952
570
217,955 !
655
49
,828,757 '
051
313 !
83,263 '
787
16
,172,370 \
869
763 !
952,301 :
598
458 •
,071,267 ;
108
278 ;
,585,276 i
833
187 !
,407,722 I
432
149 !
,013,753 i
, 409
98 ;
934,537 '
886
80 !
..
976,322
902
78
1
('lassos grouped to conceal the net income and identity of the taxpayers.

S2.000 K2,500 -2.000 S2,500
<2.")()() s:} Hi).) a. . . .

^3.000-^4,000
•< 1,000- S."), 000 2
^"i.OOO X'i,0(>0 2
.^.•),000 S6.000
S»).0(K)-S7.000

>.'x.ooo-.s:),ooo
"$io.ooo->n,ooo
sn,ooo su>,ooo
si2.000-^13.000




*96,573
58, 828
187,855
73,404
140,268
186,588
141,831
189.180
57,564
267,805
346', 473
227,937
218,378
240,365
157,354
156.181
232,984

$27 787 i

:

35,285 1

•
'

70,752 j
67,818

.50

73,060

.83

S25 i

68,135

1.17

710
1,386
926 1,792
932 i
1,371
4,095

64,972
60,830
50,958
47,896
46,072
33,912
34,924
37,865

1.56
2.06
2.46
3.02
3.27
3.34
3.74
3. 88

$2,308

:

60.860 I
50,187 '
38,975 ;
32,883 1
29,007 !
21,503 i
19,227 1
19,628 1

292
$2,804
6,769
6,046
7,221
7,979
7,132
7,577
9,472

!
!
j
I
I
i
I
i

1,308
3,164
4,551
6,866
7,294
4,345
6,749
4,670

0. 43

35,285

,

;
,
!

• Xontaxable; exemptions and dividends exceed net income.

o

00

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; yfiowing for each class of income the number
of return*, net income, contributions,

dividends, tax, and relative percentage', by

Stales—-Continued.

MONTANA—Continued.
i Exemptions from normal
tax.
Number
of
returns.

Income class.

$13,0O0~$14,00O
$14,00O-$lo,000
$15,000-$20,00()
$20,000-$25,000
$25,000-130,000
$30,000-$40,000
$40,000-$50,000
$50,000-160,000
$60,000-$70,000
$70,000-180,000
$80,000-190,000
$90,000-1100,000
$100,000-$150,000
$150,000-$200,000
$200,000-$250,000
$250,000-$300,000
$300,000-1400,000
$400,000-$500,000
$500,000-$750,000
$750,000-$l,000,000...
I I , 000,000-S1,500,000.
$1,500,000-12,000,000.
$2,000,000-$3,000,000.
$3,000,000-84,000,000.
$4,000,000-$5,000,000.
$5,000,000 and o v e r . .
Classes grouped !
Grand total




45
38
127
59
44
43
12
10
4
4
1
2

2
2 !
1 i
1

Total net
income,

I"
j
'

$609,123
550,542
2,174,176 ;
1,334,200
1,208,575
1,459,467 I
529,754 !
556,610 f
257,682
291,069 I
0)
(
(V)
0)

Cor}inhu.

tions.

i Dividends.

$9,51S ;
6,272
27,011
18,647 :
11,736
30,561
15,765
3,345
2,258
3.644
0)
0)
0)

$144,075
129,507
609,495
420,295
540,315
560,682
204,503
247,068
186,683
124,770

14,036

Normal
tax.

§13.204
12,265
46,582
28,867
21,029
29,927
12,463
11,135
951
4,458
C1)

Personal
service (8
per cent).

$6,985 ;
7,769:
35,697 !
33,884 I
32,201 j
54,862 ;
23,840
2S,050
6,292
17,210
:
(')

$3,055
3,463
14,683
15,211
5,868
20,759
3,165
921
18
7,983

i1)
)
(M
(V)

1,715,418
j

War excess profits tax.

112,065

* 1,363,'982'|

59,292,992

659,719

7,510,943 {

(l)

C)

11,416* j

254," 7i3
556,503

$9,468
2,035
7,288
6,066
9,634
5,235
2,874
5,137
152
2,247

Total tax.

$.32, 712
25,532
104,250
84,028
68, 732
110,783
42,342
45,243
7,413
31,898
9,432

i Average
| mto of
i tax.

Per cent.
5.37
4.64
4.79
6.30
5.69
7. 59
7.99
8.13
2.88
10.96
10.80

.31,575
47,710 !
83,124;
42,920
54,553

0)
(J)
fi)
1

666,209 |

Invested
capital
(graded).

3,185

12. >4
15.08
17.30
17.13
16. f>S

p

NEBRASKA.
$2,000-$2,5002
$2,000-$2,500
S2500$3000 2
$2,500-83,000
$3)000-84,000 $3,000-84,000
$4,000-15,000 *
$4,000-15,000
$5,000-86,000 2
$5,000-86,000
$6,000-17,000
$7,000-88,000
$8,000-^9,000
$9,000-$10,000
$10,000-$ll ,000
$11,000-$12,000
$12,000-113,000
$13,000-$14,000
$14,000-815,000
$15,000-820,000
$20,000-825,000
$25,000-830,000
$30,000-140,000
$40,000-$50,000
$50,000-860,000
$80,000-170,000
$70,000-880,000

!
!
!
l
i

:
i

6,145
6,813
2,000
8,397
604
11,426.
105
5,816
19
3,029
1,643.
974
662
409
263
223
141
117
ill
269
164
95
88
49.
22
12
5
1
10

S80,000-190,000
890,000-8100,000
$100,000-$l 50,000
$150,000-8200,000
$200,000-8250,000
$250,000-1300,000
$300,000-$4O0,00O
$400,000-8500,000
$500,000-8750,000

Grand total..

I
!
1
J
!

I
I
I
!
I
j
j
i

j
I
I

905! 304
422', 793 j
378)
1,226, 642
'900, 982
705, 027

0)

$750,000-$1,000,000
$1,000,000-11,500,000
$1,500,000-$2,000,000
$2,000,000-83,000,000
$3,000,000-84,000,000
$4,000,000-15,000,000
$5,000,000 a n d over
Classes g r o u p e d l

1

$13,622, 350
15,623, 872
5,356, 422
23,105, 639
1,981, 582
39,428, 962
479, 971
25,808, 189
101, 244
16,482, 128
10,580, 689
7,242, 167
5,597, 516
3,855,
2,749. 275
2,549;
1,761' 316
1,585! 536
1,578 094
4,609! 724
3,521) 173
2,619,
3,351, 199
2,155, 697
1,188, 289

$165,234
143,052
88,456
277,713
43,641
503,889
12,129
374,814
3,398
256,017
154,960
109,677
90,721 ,
62,036
39,946 ,
48', 377 !
25,525
19,091
23,915
85,298 •
.
59,402
51,969
76,342
44,783
18,940 .
6,426
21,533
11,861 ;
5.549
23.280
3)488 ;
3,675 I
;
(M
0)

876,235
49,632

50,535

202,728,895

2,905,672

Classes g r o u p e d t o conceal t h e net income and i d e n t i t y of t h e t a x p a y e r s .




S264,126
101,112
352,284
169,417
386,530
485,940
302,757
534,163
59,494
656.058
480,728
889,297
564,280
536,659
351,210
373,683
297,431
407.931
1,470)342
1.249,773
I', 021.062
1,255)581
968,996
662,197
295,623
?S7,655
371)889
59,059
751)546
539,113
254,500
(l) '

525,394

$67,968 !

795,680 ;

0. 44

* 795," 680*

$80

$67,888 ;

"h'.u

"251*972":

143 j .

254,206 |

"4*488J

S29 !

258,723

1.00

1,542
6,027
11,146
13,371
14,443
13.733
14,405
13,410
11,130
12.273
39,516
30,476
IS) 281
38, 450
33, 674
4, 658
4,159
10,547
2,991

166
325

242,586
206,794
173,766
155,102
115.243
94)309
107,695
71,950
69,237
67,760
229) 869
181,666
156,346
218,368
159,20S
S2,934
20,627
1)9,366
22,516
54)95S
143,462
117,208
123,707
110,541
44,41S

1.47
1.05
2. 40
2.77
2.90
:?. 1:?
i, 22
4. OF.
4. 37
•t.20

229.416 !
179)812 i
137,399 '
115,935 '
;
76,831
58,643 ;
57,314
37,880
35,968 i
33,733
99,628
61,924
49,006
60,800
38,882
21,371
2) 276
20,976
1)937
11,833
17,994 ;
15 267 i
7)504 j

(J)

(l)

i

$11,462 j
20,630 !
25,221 •
25*741 \
23)208 :
19,611
31,859 !
17,266
18,677 '
20,211
77)295 j
69,329
73,499 i
110,261
79.555
48,X25
14,192
65,004
17,588
36.053
111'X3N
02,396
110,164
(i)

7,072
:;) 142
9, 545
5, 714

761
2,322
1,117
3,385
3, 462
1.543
13,430
19,937
15.560
s, 851
7,007

s.oso
2*839'

10.18S

325

I

13,776 j

17,315,360 j 2,755,851 j

ha
,). 10
5 07
.
0 52
.
7.30
v
0 0.
.
."). 47
10. OS
5.33
11. 52
11. 60
01
17. 55
20. OS
13. M

147,183 !
1,267,068

324,431

102,772

4,960,122 !

- N o n t a x a b l e ; e x e m p t i o n s a n d d i v i d e n d s exceed n e t income.

2.20

TABLE 2a.

PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each daw of marine the number
g
of return--, net- income, contribution'', dividends, tar, and relative percentages, by Staler—rontinued.
Q$
NEVADA.
Exemptions from normal
tax.
Income class.

.""2,000->-2.500 I
•-"2 :>KY )-<:], :>:)••)

S2,500-S"',;MM) i

Number
of
rot urns.

Total net
income.

Contributions.

I

IS-l
7-19
56

I . 6 6 H , !S<I !
1 4 7 , Ht'»t> '

1.537, n o I
43,60.1 '
I.,"^1,.M1 '
17,917 j
1. 135, S14 ,

:WA

13
163
4
2."4

.",.201 !

127 :
1.61S :

3,185 !

War excess profits tax.
Normal
tax.

sl3,0;)0-.k:l 1,00:)

L344 j

1, 3s:>
S25,00:)-><30,000..

S !,),O00-S!!)!).()()•')

M00,l)')!) -S500.00')




30S.9S! !
!33,NI0 i

I.

1,393
377

Personal
service (8
per cent).

Dividends.

sis, sis
4,413
V.)72
12, 16!
11,2 IS
22.IN«
8, 890
21,637
42,771

s;

Total tax.

Average
rate of
tax.

7, 713

$7,743

0. 47

7,871

" .51

12,677

' 7 80

!7,;'.S6

1

10,752

S426
1.472 i
1,001 '
91.") ,
i,:'.6o
1,33-i
1,379;
52S
1,167 ]
1.760 !
i,t529 ;
7,74S i

31.2S1
2."., 162
•IS, 696
27. :>s:-i
2,s,9ir>
T), 196
;>,i2-i

:>! 79*
1,838
5, 113
4,32;i
3,723
1,336
2.331
2,912
6,179
(>, 974

29, f 1S2
»o,732
9,"), 039

50,141
30,399
C2)

Invested
capital
(graded).

*7,"S7I

4J,73S

229.212 '
2."2,7()2 '
is»;.r»7i)
KI.-M3 ,
19, ss:i
s2, in.")

Surtax.

n

, 3 ;
3,372 I
\

12,639 I

17 ^~
i.309
1,39.)
1,609
4,SS4
lol
1,6.77
499
.'96
1,004
3,010
595
5,813
1,396

"i'.hh

11,178
10,994
8,194
7,362
11,357
6,346
7,370
2,363
4,097
7,476
16,58S
15.317
29

1.66
2.22
2. 50
3. 21
4. 49
3. 40
4.02
4.74
4.97
6.44
5A'3
4. 75

27,355
12,550
5,976
5,443

8.85
9.38
10.84
8.34

H

2 S70

NEW
$2,000-12,5001
$2,000-12,500
$2,500-$3,0001
S2,500-$3,000
33,000-^4,000 l
$3,000-14,000,
$4,000-85,000 !
$4,000-§5,000.
•S5,000-«6J000 '

664
971
230
X66
149

|
!
1
i
!

041
f>2 ;
518
3
332
205
169
119
87
75
05
54
30

r

s ooo$(o6o
$6,00O-$7,000
$7,000-88,000
$8,000-19,000.
$9,000-$10,000
$10,000-$l1,000
$11,000-812,000
$12,000-$13,00()
$13,000-814,000.
S14,000-$15,000
$15,000-820,000
$20,000-$25,000

27 •
108;
00 i
29 i
43 i
40 !

$25,000--S30,000

$30,000-$40,000
$40,000-^50,000
$50,000-^60,000
860,000-870,000
$70,000-880,000...
$80,000-890,000
$90,000-3100,000
$100,000-1150,000
$150,000-$200,000
$200,000-8250,000
$250,000-8300,000
$300,000-$400.000
L

-

19
7 :
0
7!

3

7I

4 !

$1,466,571
2,192,367
616,863
2,361,920
502,673
3,571,760
277, 843
2,319,008
15,986
1,820,532
1,722,723
1,200,213
1,004,804
823,563
786,651
744,846
676,302
483,794
390,305
1,842,335
1,456,026
791,598
1,483,255
1,807,515
1,044,041
450,469
452,322
588,521
287,385
850,490
695,324

Nontax able: exemptions and dividends exceed net income.




6,789 i

123,487 I

Hi, 9ti:->. X1

Grand J.otal.

50,900 j

1,760 j
26,076

5,445 |

205,908 |

HAMPSHIRE.

$10,370 j
14,407 (
8,446 :
28,347
8,061
45,562
4. 730
31,009
423
28,857
22,671
23,959
18,448
13,628
14,926
20,865
13', 391)
12,277
7,170
33,518
39,895 •
20,952 !
40,609 1
46,030
47,048
16,061
17,290 I
26,115 !
9,925 i
33,850 |
80,588 !
(2)
!

!
$212,023 i
58,859 j
231,689 L
82,144 !
300,149
213,309
197, 741
1,272,516
' 12,678
332,900
•423,433
372,582
405,097
278,905
361,712
325,871
257,343
239,294
243,743
882,917
740,577
548,645
783,856
1,017,888
491,226
245,683
223,698
360,795
204,404
428,250
223,846
(2)

$7,643 |

$7,643

0.35

10,904;

10,904

.46

$1

21,340 ;
20,990
22,129
17,244
11,805
12,186
8,986
8,340
9,730
6,579
3,948
26,828
IS,083
7,710
17,743
23,607
18,372
5,684
10,419
7,394
2,558
15,009
8,477

SI,066
2,843
3,216
3,760
4,444
4,431
4,376
5,836
4,446
4,222
27,314
28,911
20,703
47,604
64,639
50,946
19,667
38,672
42,680
25,767
92,565
99,740

510

3, 018
2 709
1,793
2,813
3,824
3,214
4,785
3,444
1,650
22,365
14,588
3,296
11,733
8,777
9,415
7,138
3,752
12,135

156
6,772
13,385
(2)
(2)

59

223
20
1,404

1,558

770
4,792
3,008
31,052
7,078
24,118
9,923
3,113
4,232

26,754

.75

21,462 I

26 853 i

.93

22,566
28,049
23,392
17,378
19,443
17 241
17,334
20,351
14,469
9,820
78,065
62,352
36,501
80,088
128,075
85,811
56,607
62,766
65,322
28,481
118,578
121,602
52,290
80,056

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

1.24
1.63
1.86
1.73
2.36
2.19
2.33
3.01
2.99
2.52
4.24
4.28
4.61
5.40
7.09
8.22
12.57
13.87
11.10
9.91
13.94
17.49
22.75
27.20

I

TABLE 2a — ERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of Income the number
of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

O
oo

NEW HAMPSHIRE-Continued.
Exemptions from normal I
tax.
|
! Number
of

i

Income class.

1

returns.

$400,000-$500,000
$500,000-5750,000
$750,000-81,000,000...
$1,000,000-$1,500,000.
$1,500,000-$2,000,000.
$2,000,000-$3,000,000.
$3,000,000-84,000,000.
$4,000,000-$5,000,000.
$5,000,000 and over..
Classes grouped *

Total net
income.

Contributions.

Dividends.

War excess profits tax.;
Normal
tax.

0)

Surtax.

Invested
capital
(graded).

$156,816

0)

Average
rate of
tax.

Total tax.

Per cent.
36.46
>

$954,231

Grand total.

6,075

$16,413 |

$261,611 ;

$26,635

$260,175

12,235,384:

755,909

35,742,296

377,196

858,023

$2,352 j
143,746 !

$91,351

1,470,316

4.11

NEW JERSEY.
$2,000-$2,500 2
$2,000-$2,500 2
$2,500-$3,000
$2,500-$3,000 2
$3,000-14,000
$3,000-$4,000 2
$4,000-$5,000
$4,000-15,000 2
$5,000-$6,000
$5,000-$6,000
$6,O0O-$7,000
$7,000-$8,000
$8,000-$9,000
$9,000-$10,000
$10,000-$ll,000
$ll,000-$12,000
$12,000-$13,000
$13,000 $14,000




6,
12,
1,
11,
12,891
113
6,659
.

,..,,.,,,,,

$15,200,102
27,704,449
3,278,935
32,628,915
1,295,127
44,124,620
505,392
29,670,973
27,234
22,204,460
15,636,435
12,512,288
10,818,987
9,439,742
8,144,241
6,819,744
6,067,771
5,985,479

$271,754
340,691
34,925
222,867
22,340
585,164
9,217
326,222
818
!
! 280,282
i 231,082
203,722
196,745
165,124
157,696
115,257
129,362
122,089

•
i
!
i

I
i

$538,000
364,159
508,118
606,733
565,839
1,472,141
318,115
1,717,461
16,044
2,280,755
2,421,233
i 2,035,205
! 2,169,783
1,950,516
1,835,533
1,641,101
1,646,167
1,651,532

$99,801

"'265*;

$100,227 ;

$426 :

'148*338'
316,443

516 |

320*415

11^896 |

318,758
246,901
219,977
195,868
171,769
161,577
134,191
116,821
121,116

$15,478 '
•

28,607
55,305 ;
48,067 j
49,422 |
57,079: i
55,926
56,717 •
64,833

9,843
35,293
82,075
106,343
97,995
112,926
96,175
86,942
92.024

i
;
i
i
!
;

$18
496
653 j
82
700,339
402,932
2,526
2,246
3,293
8,889
8,979
10,277

0.36

**i48,'62l*'

".4G

317,455 i
"332^964*:
344,161
,011,140
760,289
352,804
321,432 !
334,875
295,181
269,459 l
288,250

1.12
1.55
6.47
6.08
3.26
3.41
4.11
4.3J
4.44
4. S->

814,00O--$15,000
$15,000-120,000
$20,000-825,000
$25,000 -$30,000
$30,000-140,000
$40,000-850,000
$50,000-$60,000
$60,000-870,000
$70,000-880,000
$80,000-190,000
$90,0Q0-$100,000
$100,000-^150,000
$150,000-^200,000
$200y000-$250',000
$250,000-1300,000
$300,000-1400,000
$400,000-1500,000
8500,000-8750,000
$100,000-81,000,000
$1,000,000-11,500,000
$1,500,000-82,000,000
$2,000,000-83,000,000
$3,000.000-84,000,000
$4,000,000-455,000,000
$5,000,000 a n d over
Classes grouped l
G rand total.

1
1
1
!
!
•
i
!

'
i
i
i
!
i

34 J
172
659
438
16
9
253
121.
88
63
50
11
3
45
32
1
6
19
1
6
2
2

4,941, 502
20,188, 1 9
5
14,764, 1 9
0
11,920, 563
16,901, 798
U,259, 598
640, 749
7,822, 5 1
2
533, 527
334, 079
4n 726, 1 4
6
16'1 3 950
8
804, 442
7 167 376
4,309,855
6 428 280
0)

n
>
(i)
(i)

99,710 :
•151,166 '
307,529 !
346,556 l
1,038,627 j
355,861 I
297,998 j
196,472
243,310
179,010 !
147,812 j
552,712 I
257,795 !
327,703 !
282,192 j
208', 229 I
C 1 )'
!
)

i\U.

82:
.201 1
93:
,773 ]

as
C1)

77, 156
366,831
278,759 i
237,433 i
316,000 !
193,450 I
L57,210 j
165,981 !
114,195 I
107,778 !
89,483 L
171,120
129,640 I
73,774 !
65,220 i
62.719 !.
(M
;.
(l)

58,617
323,249
312,749
324,822
600,730
464,543
526,103
477,734
440,772
373,155
377,256
1,607,503
087,356
948.582
759'. 736
1.351'. 999
f i)

3,300
14', 843
:J7,869
26,464
36,549 ;
65,354
20,519
69,135 ;
30,947 i
52,684 ;
173*850
24,466
15,402
35,837

0)

237, 2-14
623
. 147,
920, 632
5
815, 1 4
1,271, 673
922, 791
884, 890
9
863, 1 6
9
707, 1 0
618, 641
554, 746
2,215, 058
5,269,025
L.107, 070
942, 994
1,508, 491
83,517
824, 383
713 880
7 3 740
7
1,057 820
738 145

4. SO
5. 08
6.24
$.84
7.52
8.20
9.18
LI. 03
10.82
11.60
11.74
13.69
16.26
15.45
21.88
23.47
19.47
22.05
36.44
36.24
31. 24
35. 43

H

;

;.
i.

13,735, 858 '
68.770 ! 421,757,424

10,714,632 I

113,096

9,045,853 ! 104.729.508 j

,492,309

337,808 I

628 :
845 i
143
776
59 :
779 :
21 j
334 l
4 i
229
129 !
110 !

i!

$1, 377,072
1, 902,672
385,008
117,012
197,222
667,905
91,540
491,413
20,847
253,702
849,062
823,746
474,337
524,314
379,714
333,351
321,759

3,952,553 ;
;

125,836 j
:

5.94

0.42

11*030

3,465.610 ! L. 777,949

25,054,761

$7,908

1.4,318,893

.52

MEXICO.

$4,614
ft, 694
2,566
11,610
1,152
18,068
640
10,101
554
12,809
12,892
14,295
21,691
3,767 ;
4,691
1,998
1,806

36 !
29 26
1 Classes grouped to conceal the net ncome and identity o the taxpayer.




97,8 1
7
412, 700
291, 255
226, 435 ;
318, 394 i
199, 444 ;
181, 058 :
150, 346
121, 276
85,024 i
88,007 !
262, 585
127,,557 ;

0)

NEW
$2,000-82,500 2 . .
$2,000-12,500....
$2,500-83,000 2 . .
$2,500-83,000....
$3,000-14,000 2 . .
$3,000-14,000....
$4,000-15,000 2 . .
14,000-15,000....
85,000-86,000 2 . .
$5,000-16,000....
$6,000-87,000....
$7',000-$8,000....
$8,000-19,000... .
$9,000-110,000...
$10,000-811,000..
$11,000-112,000..
$12,000-«13 000..

2,241,931 :
(i, 113,991 l
.3,131,484 :
4,594,177
7,085,480
5,355,848
4,368,965 t
3,673,144 |
3,059,505 i
2,904,834 1
2,218,184 I
8,558,297 !
4,043,090 |
5,051,101 !
2\111,888 '
3.764.522 !
en '
i

-840,
9,
39,
30.
83,
59,
62,
41,
15,
99,
69,
106,
49,
38,
84,
65:

$7,908
j

10,934 ;

;

1

$96

iti]hki'''.'.I'.'.'.'.'.'.'.'.'.'.'.

"is," 581

18,325 i
14,066 ;
15,118 !
8,637 i
10,900 I
6,040 '
7,512 !
7,201 i

$891 •

1,657
2.673
5,501
3,042 i
2,436
2,974
3,350

164
198
1,480
1,755
1,077
2,149
1,978
2,437

S484

358
3,360

.70

16,231

16,231

T69

19,380
15,921
19,271
16,377
15,019
10,983
15,824
12,988

2 Nontaxable; exemptions and dividends exceed the net income.

1 55
.
88
2.34
?j.
45
2 86
_
2.
* 89
4.75
4.04

^

TABLE 2a. - PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for- each class of income the number
of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.
NEW MEXICO—Continued.

Numl er j

Income, class

$13,000~$14,000
$14,000-515,000
$15,000-420,000
$20,000 -$25,000
$25,000430,000
*30,000-«40,000
$40,000-$50,000
$50,000~$00,000
S60,000-*70,000
$70,000-$80,000
$80,000 -490,000
$90,000-4100,000
S100,000-$150,000
15150,000-4200,000
$200,000-$25(),000
$250,000-$300,000..
$300,000-$400,000
$400,000-1500,000
$500,000-$750,000
*750,000-$1,000,000...
$1,000,000-11,500,000.
$1,500,000-12,000,000.
$2,000,000-$3,000,000.
$3,000,000-$4,000,000.
$4,000,000-$5,000,000.
$5,000,000 and o v e r . .
Classes grouped i

Grand total.




of

j

returns. |

j
i
!
i
'<
!

;

27
17

26
13
21
9
4
6
2
4
1
3

Exemptions from normal
tax.

$364,108
245,343
895,252
592.236
356!921
696', 196
392,297
213,050
401,016
152,778
340,974
(1) '
(i)

Contributions.

$4,369
1,960
7,098
9,793
1,929
3,625
2,475
2,190
3,706
' 955
2,000
01)
I)

(M

1

1,031,868

12,257

20,892,721

782,305

Surtax.

Dividends.

$83,933
38.498
235,890
166,414
60,237
193,422
140,467
125,463
129,832
50

231.259
t1) '

(Is)

I1)

0)

0)

4,448

Normal
tax.

Total net
income.

War excess profits tax.

623,300

2,981,064 I

$6,423
5,592
18,016
12,217
8,614
12,050
7.827
2,936
7,368
5,822
6,831
0)
O)
0)

13,349 |
248,498

$3,696
2,191
13,408 ,
13,455
10,437
19,812
21,507
7,457
18,409
14,409
20,365

$643
633
5, 819
2,695
905
3,713
3,940

$4,112
3,900
12,233
5,044
16,325
6,327
4,339

4,079

9,012

6,i42

0)
(!)
(r)

0)

107,687
275,, 357

Average

! Personal I Invested
I service (8 j capital
! percent). | (graded).

rate of
tax.

$14,874
12,316 i
49,476 i
33,411 !
36,281 1
41,902 I
37,613 i
10,393 I
38,868
20,231
33,338
10,356
36,121 !
47,767
40,406

12,934
40,583

78,428

642,866

Per cent.
4.08
5.02
5.53
5.64
10.16
6.02
9.59
4.88
9.69
13.24
9.78
10.48
10.02
14.48
16.64

(72

H
£>•
H

s
If}

NEW
$2,000-12,500 2
$2,000-82,500
52,500-13,000 2
$2,500-13,000
$3,000-14,000 2
$3,000-$4,000
$4,000-15,000 2
$4,000-$5,000
85,000-86,000 2
$5,000-86,000
$6,000-$7,000
$7,000-18,000
88.000-89,000
$9.000-110.000
$10,000-811,000
$11,000-812,000
$12,000-813,000
$13,000-114,000
$14,000-815,000
$15,000-$20',000
$20,000-825,000
$25,000-830,000
$30,000-840,000
$40,000-850)000
$50,000 $60,000
$60,000-870,000
$70,000-880,000
$80,000-890,000
$90,000-8100,000
$100,000-8150,000
$150,000-$200,000
$200,000-8250,000
$250,000-$300,000
$300)000-8400,000
8400,000-8500,000

8500,000-8750,000
$750,000-81,000,000
$1,000,000-81,500,000
$1,500,000-$2,000,000
$2,000,000-83,000,000
$3,000,000-84,000'000
$4,000)000-85,000,000
$5,000,000 and over
(irand total
1

|
!
i
1
1
j
|
i
S
!
'
:

;
i
>
:
\
j
!
!
i
!
i
j

13,055
44,941
3,155
43,452
1,734
48,541
919
26,302
109
16,948
10,902

$28,631,883
101,481,722
8,384,957
118,402,397
5,803,791
166,686,744
4,045,060
117,303,788
562,594
92,589,997
70,444,615
59,072,607
7,770 j
48,605,281
5,739
43,934,007
4,731
39,571,124
3,774
34,248,032
2,974
31,549,712
2,526
29,708,285
2,204
26.309,246
1,807
115'803,227
6,686
90,237,270
4". 037
73,382,310
2'. 691
3,239 112,003,148
85,325,698
1 923
69,828,929
1' 271
58,194,179
901
49,048,520
658
40.163,479
472
35; 237,695
374
131,578.943
1,084
82,5821699
476
59,496,844
263
35,789,896
131
45,936,404
134
32,69S; 838
74
63,158,543
106
33,658,190
39
47,775,669
40
21,648.135
13
39,475,673
16
9,478,103
3
22,655,535
57; 242; 379

$165,144
2,018,507
100,237
1,729,996
102,116
3,034,371
87,105
951,979
35,696
827,748
737,220
717,471
549,439
595,452
497,185
429,957
399,485
388,468
412,785
1,733,724

1,505,807 I
1,373,195 I
2,249,836
1.743,53(8
1,497,798 !
1.333,033 I
1,435,623 i
1,135,583
975,712
4,260,251
2,963,976
2,280,637 I
1,609,007
i;922,441
1,266,978
4,228,943
2,994,581
3,325,992
1,823,435
1,471,651
772,197
3,041,197
6,585,512

266,223 2,439,736,148 | 67,311,008

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




YOKK.
$2,016,696
1,300,951 $1,122,807
2.264,340
1,980,886 *i*2l4*644'|
3,767,890
5,837,153
3,240,466
6,711,609
1,355,515 {
445,123
8,580,725 1,403,802
1,224,630
9,756,273
1 076.658
9,176,709
8,669,407
l', 545', 111
8,574,600
835,842
8,188,950
851,317
718,170
7,609,470
672,001
7,203,787
8,052,039
620,571
565,113
6,404)994
2,507,245
32,581,592
1,949,006
29,011,543
24.506,905 , 1,602,694
39)759,992 i 2,413,079
31,823,345 ' 1,848,789
28', 221,855 i 1,449,977
23.740; 124 , I'178,899
927,090
22 829 958
16'765,'197
S22)614
17,156,268
653,399
59,532,918 i 2.855,589
1)512,961
40,018,589
1.045,637
29,424,374
'563,081
19,694,017
642,501
28,108,510 ]
16,723,719 j
576,923
616,629
45,185,581 !
301,255
22,944,984 i
465, 542
35,663,584 j
318,650
12,478,820 i
24,238,944 = 466,098
6,725,779 i
78,430
21,928,365 i
14,030
21.420
52,196,138
791,043,169 \ 39,419,530

1

$1,126,225

$3,418
4,190

$66

1.11

""i*2i8,"366'

1.03

22,242
$77,150
146,555
176,181
220,327
248,279
284,734
285,313
306,030
328,880
327,648
1,893,171
2.087,876
2,268,474
4,174,621
3.878,201
3', 804', 121
3,495,988
3.282,484
3', 055,005
2,817,849
13,549,034
11,247,007
9;393,104
6,463,737
8,689,548
7,716,164
14,392,266
S, 746,455
13,616,617
8,095,894
14,664,670
3,653,368
8,083,371
19,729,505
181,199,627

1,735

l, 346, 388

.81

32," 709

6,527

1,394,751

1.19

51,340
182,194
756,024
409,925
476,249
514,462
443,730
451,960
429,961
442,490
2,151,225
1,677.886
1,340,879
2,099,434
1,645,352
1,301,895
i 017,210
' 771,613
698,833
519,787
2,040,204
1,039.707
622)158
306,390
432,252
338,458
254,770
96,716
195,665
12,761
264,148
7,520
9,684

7,589
4,976
607,647
19,718
12,658
28,236
19,405
20,737
23,817
29,399
170,163
176,765
147,881
317,642
320,780
326,184
211,116
254,177
184,081
130,310
542,849
463,773
363,013
283,433
239,807
166,517
235,542
79,266
20,440
478,575

1,539,881
1,558,355
2,616,510
2,195,081
1,633,028
1,678,749
1,466,618
1)450,728
1,403,229
1,364,650
6,721,804
5,891,533
5,359,928
9,004,776
7,693,122
6,882,177
5,903,213
5,235,364
4,760,533
4,121,345
18,987,676
14,263,448
11,423,912
7,616,641
10,004,108
8,798,062
15,499,207
9,223,692
14,298,264
8,905,880
15,394,916
3,739,318
8,107,085
19,750,925

1.67
2.21
4.43
4.52
3.72
4.24
4.28
4.60
4.72
5.19
5.80
6.53
7.30
8.03
9.02
9.86
10.14
10.67
11.85
11.70
14.43
17.27
19.20
21.28
21.71
26.98
24.54
27.40
29.93
41.11
39.00
39.45
35.78
34.50

249,579,422 j

10.23

23,065,441 ! 5,894,824

- Nontaxable; exemptions and dividends exceed t h e net income.

TABLE 2a.—PERSONAL RETURNS--DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income Iht nnber
of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.
NOKTH

CAllOLINA.

Exemptions from normal'

j War excess profits tax.,

tax.
Income class.

Number
of
, returns.

Total not
income.

Contributions.

j

Normal
tax.

Surtax.

Personal
service (8

Dividends.

Invested
capital

Total t a x .

Average

rate of
tax.

percent). | (graded).
i

$2.000-«2,500i....
$2,000-42,500
$2,500-$3,000 i . . . .
$2.500-43,000
$3,000-44,000 i
$3,000-44,000
$4,000-85,0001
$4,000-45,000
$5,000-46,0001
$5,000-$6,000
$6,000-17,000
$7,000-18,000
$8,000-19,000
$9.000-$10,000
$10.000-$11,000....
$11,000-112,000....
$12,000-$13.000....
«13,000-$14.000_...
$14,000-$l5.000....
$15,000-$20,000....
$20,000-$25.000....
$25,000-$30,000....
$30,000-140,000....
$40,000-450,000....
$50.000-$60,000....
$60,000-$70,000....
$70,000-480,000....
$80,000-190,000....
$90,000-1100,000...
$100,000-4150.000..
$150,000-$200,000..
$200,000-4250,000..
$250,000-4300.000..
$300,000-1400,000..
$400.000-$500,000..




,716
,476
674
.919
340
, 585
137
,340
26
782
523
345
253
198
126
104 '
89 j
62 I
58 I
168 j
88
27 I
17 i

$3,819,510
3,358,440
1,816,215
5,272,001
1,146,039
8,880,493
611,732
5,960,135
137,219
4,269,536
3,368,551
2,572,657
2,145,535
1,870,374
1,309,213
1,189,053
1,111,200
835,019
839,963 j
2,896,153
2,248,283
1,539,488
2,995,243
1,22,0,781 !
915,905
502,270
594,488 \
930,561 !
190,097 ]
1,405,391 ,
335,142 :
1,153,477 I
569,734 !
2

()

I

!

$56,691 ,
37,308
39,276 I
71,335 !
35,644 :
158,832 ;
18,750 :
128,784 !
8,748
100,151
69,519
71.651
52,920
:^, 063
36,147
29.918
43,301
23,446
23,233
96,907
81,857
48,190
91,790
40,501
56,300 |
13,538 j
6,397 i
17,362 |
1,655
45,787
4,230
17,070
7,534
(2)

$264,502
63,148
274,675
107,625
438.933
303,781
378,538
378,593
92,766
513,252
515,915
520,753
432,205
486,437
351,764
360,348
363,479
255,650
301,035
1,164,377
975,647
665,383
1,379,000
590,640
484,069
405,397
193,203
226,581
70,950
768,613
52,856
357,393
553,114

- -i
|
I

i

Per cent.

1...

•515,093 i

$15,093

23,870 '>

1

54 03 9

i

60

$3 j

0.4f

24,083

$213

.6
4

54,102

.1
6

827

786

56,764

.95

820
3,936
8,081
10,242
10,413
8,981
7. 465
6,750
8,225
7,523
21,379
26,840
18,750
34,788
15,646
7,111
6,084
3,994
6,694
350
6,237
13,722
20,208
733

144
336
784
1,655
92(i
1,481
1,571
273
3,257
3,288
253
3,136
16,130
11,033
19,177
1,513

55,600
57,687
53,797
56,847
52,366
42,321
38,691
38,767
35,047
34,272
115,966
117,549
100,210
193,624
98,517
48,146
35,914
76,081
105,905
18,707
173,327
75,552
315,904
117,870
137,436
109,536

1.30
1.71
2.09
2.6.r
2. S(
3.23
3.25
3.49
1.20
4. OS
4.00
5.23
6.51
6.46
8.07
5.26
7.15
12*. 80
11.38
9.84
12^33
22 54
27.38
20.69
34.88
27.13

oo, 151
52.098
47,635
37,984
35,922
30,800
23,32",
19,674
20,021
14,672
13,630
49,697
37,870
24,866
49,337
18,092
9,558
5,195
14,407
25,767
4,419
19,792
10,372
27,006
139

$2,538
5,780
6.948
9,028
10,227
S, 534
9,981
11,723
S, 893
9,831
44,637
49,703
40,464
98,466
45,602
29,964
24,635
48,639
73,444
13 938
97.546
51.458
197.134
116,998

(2)

(2)

(2)

(2)

(2)

9,041
49,752
71,556

I
p
O

$500,000-4750,000
$750,000-$!,000,000
§1,000,000-81,500,000...
$1,500,000-42,000,000. - .
•_i $2,000,000-43,000,000. - 4^ $3,000,000-$4.000.000...
2 $4,000,000-85,000,000
o $5,000,000 and over
Classes grouped 2

19a,823 !

i
i 13

Grand total

1,
639, 233

103 994

1,025, 620

19,681

421,823 ;

1,291

263 J 69 649 131
I

1,693 829

15,316, 242

760, 112

1,437,934 i

257, 363

NORTH
$2,000-12,500 i
$2,000-82,500..
$2,500-53,0001
$2,500-$3,000..
$3,000-$l,000i
53,000-44,000..
S 4,000-85,000 l
S-l.000-$5.000..
S5.000-$6,000 ^
$5.000-8*3,000
Sfi',OOO-87',OOO

S7,000-«S',(KH)
38,000-19,000
$9,000 -810,000
810,000-811,000
$11,000-812,000
$12,000-$13,000
$13,000-814,000
$14,000-815,000
$15,000-820,000
820,000-825,000
$25,000-830,000
$30,000-$ 10,000
$40,000-850,000
850,000-860,000
$60,000-870,000
$70,000-880,000
§80,000-890,000
$90,000-8100,000
$100,000-8150,000
$150,000-8200,000
$200,000-8250,000
$250,000-1300,000
$300,000-8400,000
1

$4,694,842
$58,339
3;594.177
28,509
2, II5; 042 •
28,583
5,466,817
56,157
1,074,636
20,419
9,520,903
112,866
222,540
4,541
0,079, 409
78,882
91,572
1.830
17
:
3,820,117
702
ru), 953
2.370,577
369
32, G02
1.580, 451 ;
213
26,664
I , 103,722 • 17,64S
'
130
955,978 I
100
20,396
037,563 i
17.827
61
466,501
8,667
41 :
398.784 ,
6,057
32
593.785 :
7,630
44
361', 400 !
5,175
25
22, 758
1,207", 929 !
71
28
19,009
028.321 ;
15 !
7,795
420.019
10
12,492
545'207 :
12
529,438
18,456
2
103,282 i
151
185.301
14.847
3
1
1

!,114
.569
791
,980
327
1,743
51

.. _

Xoni axahle; exemptions and dividends exceed the net income.




196 095 I

2 651, 504

3 81

DAKOTA.
$131,023 I
38,849 '
113,760
56,085
188,130
214,570 !
113,794 '
224,710
16,575
201,303
177,993
181,785
116,451
127,496
123,034
70,192
133,726
147,308
88,994
402,579
190,747
187,562 I
202,993 i
315,804 '
51,097 •
128,192 i

$15,230

$15,230 j

24,305

24,305

*260,839

$63 ;

ios !

260,902

0.42
. 11
2.74

$280
647
469
100
813
360
168
867 i
992 i
996 !
455 ;
986 i
100 !
728 i
568 I
873 i
851
153 ;

478
1,093
1,495
1,386
1,967
1,554
2,742
489
1,585
475
1,809
2,059
2,223
111
253
811

34
59
4,578
3,792
3,111
1,917
2,011
1,266 ;
5,593 i
4,001 i
1,069
11,168

59,738

.98

54,176
44,272
34,421
32; 728
31,077
21,460
19,095
11,520
21,179
13,978
48,828
29,429
23,233
39,980
23,532
5,695
9,315
8,622
6.864

1.42
1.K6
2.17
2.97
3.25
3.37
4.09
2.89
3. 57
3.87
4.04
4.08
5. 53
7.33
4.44
5.51
5.03
11.13
8.16

16,895

59,350
51,051 I
38,676 I
27,767 l
21,951 |
19,958 j
12,627 !
10,569 |
7,039 I
11,587 i
7, 782 |
23,440 :
11,269 i
7,213 !
11,133 •
7; 406 {
1,844
1,351 '
00

15.11

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

m
£§

c

B

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the number
of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.
NORTH DAKOTA—Continued.
Exemptions from normal
i Number
;
of
returns.

I n c o m e class.

Total net
income.

| War excess profits tax.
N ormal

Contributions.

tax.

Surtax.

Dividends.

Average
rate of
tax.

Total tax.

Personal ' Invested
service (8 | capital
percent), j (graded).

Per cent.
$400,000-8500,000
$500,000-8750,000
$750,000-51,000.000...
$1,000,000-$1,500,000.
$1,500,000-82,000,000.
$2,000.000-$3,000,000.
$3,000,000-84,000,000.
$4,O00,00O-$5,00O,O00.
$5,000,000 a n d o v e r . .
Classes g r o u p e d i

H
>

•O

$273,374
12,S21 !

Grand total.

.$5,3S4

SI 15,922

$0,720

$25,101

$554

49,053,723

0S9,037

4,090,074

039,113

157,227

21,304

$850,474

215,440

$1,136

" 216," 576'

450,007

"7," 689'

OHIO.
$2,000-$2,500 ?
S2,000-$2,500
$2,500-$3,000 2
$2,500-83,000
83,000-84,000 2
$3,000-$4,000
$4,000-85,000 2
$4,000-85,000
$5,000-$6,000 2
$5,000-86,000
$6,000-87,000
$7,000-88,000
$8,000-19,000
$9,000-$10,000
$10,000-111,000
$11,000-812,000
$12,000-$13,000




i
j
|
1

-

i
i
!
!
1
i
i

»
!
i

6,350 i
17,700
1,612
17,779
801
19,040
382
8,950
54
5,219
3,193
2,310
I) 570
1,286
1,021
870
073

$14,045,174
40,240,989
4,423,777
48,715,081
2,717,621
65,466,393
1,688,134
39,912,718
287,464
28,543,265
20,588,365
17,397,378
13,278,751
12,166,759
10,683,174
9,965,387
S,387,175

$141, 355 i •SI, 199,
300, 184 :
587,
60. 7 1 1 •
995,
482; 018 I
941,
1,389,
61, 231 i
2,462,
814, 237 !
1,234,
45, 425 i
568, 111 ! 2,678,
210,
16, 951 1
3,700,
440. 600 i
3,718,
358; 565 !
3,791,
292, 541 I
3,256,
'228, 786 !
243, 527 | 3,305,
212, 532 j
3,109,
898, 765 | 3,620;
162, 857 ;
12.054

$241,656

$241,050

$4,043 I

401,739

'469,862
385,787
300,745
268,958
221,449
206,447
184,800
160,120
l'!S, 652

'423,'34O"
$20,343 i
48,837
48,103 !
53,615 !
63,207 :.
70,853 '
75,325
75.7S1

13,729
22,533
07,132
65,828
88,834
93,251
90, 601
01,046

2,122
0,711
4,980
9,806
9,261
9,426
27,230
13,948

i
!
I
'
!
,

421,981
378,820
389,173
350,698
367,749
358,336
353,276
329,427

!
!
i
!
i
i

1.48
1.83
2.24
2.64
3.02
3.35
3.55
;$. 93

313,000- $14,000
$14,000- $15,000
$15,000-820,000
$20.00O-$25,000
S25,000-130,000
£30,000~$40,000
«40.00O-$50,000

$5o'ooo$6o;ooo

$60,000-870,000
$70,000-$80,000
$80,000-190,000
$90,000-1100,000.
$100,000-1150,000
m 50,000-1200,000
$200,000-$250,000
$250,000-$300,000
$300,000-$400,000
$400,000-$500,000
$500,000-1750,000
$750,000-41,000,000
$1,000,000-11,500,000
••?1,500,000-$2,000,000
$2,000,000-13,000,000
«3,000,000-$4,000,000
«4,000,000-$5,000,000
$5,000,000 a n d over
('lasses grouped l
<;rand total

60S
50S
1,717
969
601
735
396
273
157
128
87
58
172
67
28
24
16
11
16
6

8,225,759
7.303,148
29,693.032
22,030,028
16,260,707
25,106,723
17,544,523
14,919,945
10,150,516
9,543,499
7,261,205
5,515,966
20,486,761
11,425,946
6,123,976
6,610,724 :
5,576,153
4.896,261
9,503,336
5; 545,111

O)

1 i

2,740,335 '
3.18S.254
13,S49i554
10,267,487
6,431.684
13,387,444
S.360,665
6,658,890
5,999,062 i
4,712,536 '
4,024,871 i
12,891,720 !
8,432,298 I
4.279,242 !
5.178,942 I
t, 176.144:
3,459,518
7,663,034
4,977,540;
(r)

131,7*0 '
127,639
181,991
348,626
247,375
365,240
250,773
203,685
123,861
1.20,873
86,045
50,206 i
370,620
122,988 ,
63,860
58,140
14,348
49,305
71,466
18,556

80,079
si, 433
132,773
438,156
123,082 i
784,498 !
653,803 !
651,229 !
508,517 :
559,270 i
467,313 |
360,603 !
2,659,749 '
1,114,473 I
811,784 I
S70,551
861,738 i
809,160 i
1,753,243
1.558,506 '

'CM

I1)

98/229
stU73
339;803
293,062
229,867
351,377
204,131
186,397
122,783
125,125 I
112,808
57,233
268,618
114,309
859,865 '
53,753
79,089 ;
19,780 !
30,839
5,528

14.199 i
58.497 i
80,720 I
44,290 I
109,304
209.290 i
143,109 !
21,872 i
39.486 I
109,442
26,865
81', 712
21,411
16,533
3.650

:i. 90
t.21
4. 12

I

(1)

*.*! "is,"859*998*; 1,089,060 i

2,034

95,396 i 598,090,922 •13.745,314 ! li)5,US7,<13(.

>, 523, 280

320,979
309,444
1,313,064
1,160,564
944,614
1,610,419
1,317,997
1,184,420
777,033
844,754
775,608
494,907
3,383,699
1,373.181
1,752,042
986,094
985,175
878,245 •
1,855,548
1,582,590
544,912
1,079,033

8.85
10. 6S
8. 97
16.52
12.02
28. 61
14.92
17.67
17.94
19.53
28.54
26.31
11.9(1

1,222,555

191,S31
146, 90S
671,3*3
514,827
432,114
624,557
475,152
440.377
309,674
346.483
219,649
219,312 |
795,611 I
4)7,469 i
237,903 i
302,919
205,289 i
207,205 1
379,795
199,100

25. (54

5! 81
6.41
7. 51
7.9 V

19,108,409

4,214,371 ; 1,083,594 i

30,989,654

a
o

OKLAHOMA.
$2,000-82,5002..
$2,000-$2,500. ..
$2,500-$3,000 2..
$2,500-13,000....
$3,000-14,000 2..
$3,000-14,000....
$4,000-$5,000 2..
$4,000-15,000....
$5,000-16,000 2..
$5,000-$6,000....
$6,000-$7,000....
$7,000-$8,000....
$8,000-$9,000....
$9,000-$10,000...
$10,000-$ll,000..
$11,000-$12,000..
1

3,372
3,817
1,153
4,698

418
5,739

108
3,007

18
1,586
1,006

667
434
321
242
174

'
,
$7, 803,840
!
,
8, 697,852
!
,
3, 128,065
1,874,707
12,
,413,096
1,
•,664,226
19,
482,462
1,405,837
13
96,037
;
8, 673,606
.,507,481
6
k972,504
4
3,674,130
3
3,052,786
3
2,537,884
2
1,994,102
1

$47,226
38,906
23,980
83,233
23,513
257,529
8,152
125,930
2,476 i
90,968 !
81,918 ;
65,384 :
51,111 ;
43,228 1
46,338 !
29,978

(lassos grouped to conceal the net income and identity of the taxpayers.




O

"2^832,385 1

$338, 238
66, 639 1
187, 892 !
111, T35
346. 477 ;
287, 554 !
274, 910 i
429, 538 j
41, 961
574, 009
554, 451
471, 143
430, 519
406,,776 ,
344;,017 i
280!,744 ;

$33,128 j

$33,128 !

$67

58,325 !
139,022 !

362

0.38

58,392
$461

139,845

"I4IJI33
125,479
114,119
95,836
75,590
64,498
56,084
44,439

$5,918
12,208
14,437
15,978
17,551
17,700
18,140

523
5,955 i
9,488 ;
13,435 ,
10,733
12,910 ]
11,921

1,776
2,642
2,367
8,925
3,430
1,287

1.05

131,920
134,058
122,403
107,370
101,707
90,124
75,787

1.52
2.06
2.46
2.92
3.33
3.55
3.80

2 Nontaxuble: exemptions and dividends exceed the net income.

TABLE 2a.- PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the number
of returns, net income, contribution*, dividends, far, and relative percentages, by States—Continued.
OKLAHOMA—Continued.
Exemptions from normal
tax.

! Number I
[ncome olass.

•;

of

;

Contribu-

,,ividends_

$1,498,486 i
1,665,839
1,507,373
5,706,010
3,891,264
3,069,334
4,098,139
2,575,7*6
1,833,164
1,101,452
1,282,410
925,211
670,399
3,074,026
1,489.779
1,073.573
521,936
645,297

$24,850
24,136
26,787
98,850
61 722
48,986
52,137
49,815
22,755
15,992
20,100
23,759
24,074
61,594
32,069
10,521
7,616
600

$303,560
369,049
225,102
1,181,196
990,610
841,915
1.151,407
687,916
675,432
344,276
175,486
96,941
254,606
1.106,589
540,664
716,859
147,546
106,949

:

U6,355
32,016

28,031 S 139,660,858 j 1,774,604

17,567,799

! returns. !

$12,000-$13,000
$13 000-$14 000
$14 000-815 000
115 000 $20 000
$20 000 $25 000
$25,000-130,000
$30.000-840,000
$40 000-850 000
$50,000-880,000
$60 000-S70 000
$70 000 $80 000
$80 000-$90 000
$90,000-8100,000
$100,000-$150,000
$150.00L)-$200,000
$200 000-8250,000
$250 000-8300 000
$300 000-$400,000
$400 000 $500 000
$500 000-$750 000
$750 000 $1 000 000
1 1 000 000 %1 500 000
5
SI 500 000 1 2 000 000
8
$2 000 000 $3 000 000
$3 000 000 $4 000 000 . $4 000 000 $5 000 000

$5,000,000 and over
Grand total




119
122
104
324 '
174
114
120
58
35
17
IS

. . . .

. . . .

Total net
income.

9:
')
3i
>

i.

1,926,427

2 !

2,126,348

i.

i

!

I .
j

Surtax.

Personal
service (8
per cent).

Invested
capital
(graded).

Total tax.

Average
rate of
tax.

$14,639
19,483
20,848
95,674
93,735
97,574
151,453
128,333
111,809
79,616
104,942
81,224
60,168
336,176
172,474
142,699
104,238
106,790

810,210
13,639
9,137
33,756
34,495
22,766
23,470
18,960
16,312
3,376

i,ll9,762

32,409

436,773

6,605

1,385,331

28,, 131

383,733

1,881,446

2,844,313

4,549
5,157
23,956
672
18,648
3,045
735

$10,649
1,138
2,692
18,064.
33,725
20,847
64,551
34,746
2,338
8,314
637
12,474
5,295
24,404
83,672
30,571
61,650

$67,438
73,045
70,444
283,449
253,632
210,815
335,625
251,068
177,413
118,430
149,565
128,785
86,859
459,325
289,372
174,198
151,032
111,633

Per cent.
4.50
4.38
4.67
4.97
6.52
6.88
8.19
9.75
9.68
10.75
11.66
13.92
12.96
14.94
19.42
16.22
28.94
17.30

537,437

27.90

411,884

831,940
38,785
37,767
135,955
91,677
69,628
96,151
69,029
46,954
27,124
43,986
30,538
16,239
74,789
32,554
12,851
13,178
4,108

19.37

5,477,296

3.92

!

I

War excess profits t a x .
Normal
tax.

1
!

•

'

314,882

436,655

H
H

o
o

OREGON.
$2,000-12.500 i
$2,000-$2,500
$2,500-13,000 i
$2,500-$3,000
S3,00O-$4,000 i
$3,000-$4,000
$4,000-$5,000 i
$4,000-15,000
$5,000-$6,000 i
$5,000-16,000
$6,000-$7,000
$7,000-88,000
$8,000-$9,000
$9,000-110,000
$10,000-$] 1,000
$11,000-$12,000
$12.000-$13,000
$J3,000-$14,000
$14,000-$!5,000
$15,000-$20,000
*20.000~-«25,000
S25.00O-$30,00D
$30'.000-$40.000
$40,000-150,000
,$50,000 -$1)0,000
$60.000- $70.000
$70,000-$80,000
$80'.000-$90,000
.
$90,000-$!00,000
$100,000-$150,000
$150,000-1200.000
$200,000-.$250,000
$250,000-$300,000
$300,000-8400,000
$400,000-$500,000

$50:),000-$750,000
$750,OO0-$l,O00,000
$1,000,000-$1,500,000
$L500,000-$2,000,000
$2,000,000-13,000,000
$3,000,000-$4,000,000
$4,000,000-$5,000,000
$5,000,000 a n d over
('lasses grouped Grand total

i
'
;

847
!,554
184
!,394
72
!,630
46
,315
2
744
483
327
236
212

125
105
83
59
58
173
124
19

*

28
9
13
13
5
3
6
2
4
1

.. .

.
'
;
•

$1,875,445
5,800,851
487,845
6, .540,178
247,649
9.049,421
203,474
5,939,921
10,366
4,111,330
3,156,115
2,476,312
2,004,784 :
2,055,818 •
'
1,348,107
1,202,057
1,044,482
808,961 '
852,895
2,992,702
2,727.768
1,385'. 888
1,926; 612
1,233' 822
'491,070
831,482
983', 03(1
427; 203
290,709
747,884
344,165
961,715
(2)

$89,990
38,402
57,575
183,842
127,503
209,994
146,182
190,710
8,260
347,921
332,975
308,779
244,803
325,517
248,661
180,128
212^678
154,193
124,832
647,659
,143; 124
492.716
770', 099
457,306
271', 794
339,557
150, 63(i
202', 925
95,265
472,937
308,305
412,339
(2)

6,637
55,576
3,582 :
86,149
2,911
56,950 I
900 !
45,964 !
40,229 |
30,284 ;
25,115
26,886 ,
12,086
12,388
18,569
9,591
11,249
47,018
33.239
26,094
37,935
22.126
9,198
15,844
6,018
4,473
8,850
15,809
7,761
25,070

j

$21

$91 406

1,515

132 702 '

$21,427 i
33,485

.1
5

134,393

$i76

1.49

i..

249

63,892 :

59,954
56,410
45,875
41,511
44,626
28,202
28,084
22,424
18,361
20,282
70', 544
50,386
29,753
40,122
26 230
7;iS4 :
14,542
30,965
8,12")
6,299
9,440 !
'365 1
19,560

$2,203
5,530 ,
6,699 I
8,116 !
12,315 I
8,843
10,215 i
10,461 '
9,427
10,551
49.538
57', 286
37,206
64.994
52', 586
23.250
43.769
SO.076
25,384
17.034
63,530
24,076
157,753

6,838 i
4,629 j
8,611 !
9,616 i
13,744 :
10,882 !
7,324
5,804
5,388
9; 585
27,127

20,098
28.954
23;248
8, 574
2,106
15,295
23,494
1,91S
1,450
5,404

64,210 I

121
2,134 I
2,860 j
5,126 I
5,163 •
5,254 .
10,848 !
6'. 35J
7,789 :
29,083
37.089
In', 255
25,071
31.494
1 "y. 854
6, 902
29' •578
280
4,482

29,489 ;

68,995 I
66,690
63,319 ;
62,103
75,811
53,090
50,877
49,537
39,527
48,207
176.292
164;859
111,168
153,435
US', 884
48', 394
SO, 508
164,213
35,427
28. (K>3
82 856
24;441
206,802
55,568

229,494

()
V

'666'706'i

i

2,026,955 i

2,097 !

285,404 j

59,804

657,424

45,176

189,364 j

66.587,023 '

751,628 I

9,583, OH i

990.293

1,43s. 266 '

319,779

430,443 :

2

0.37

j

240

33,245

()
¥

1 Noj)1a\nble; exempt ions and dividends exceed the net income




$15,957
29,073

3,178,781

('lasses grouped to coueal (lie identity and net income of the taxpayercs.

l.C
1.68
2.11
2.56
3.10
3.69
3.94
4.23
4.74
4.89
5.65
5.89
6.04
8.02
7.96
9.63
9. 85
9. OS
16. 70
8.29
9. 65
11.08
7.10
21.50
18.93
43.01
"55." 56

6

income the number
TABLE 2a.—:PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class)f q,
of returns, net income, contributions, dividends, tax, and relative percentages, by

States—Continued.

00

PENNSYLVANIA.
Exemptions from normal
tax.
Number:
returns.

Income class.

$2,000-82,500 i
$2,000-82,500
$2,500-^3,000 *
$2,500-$3,000
$3,000-84,0001....
§3,000-14,000
$4,000-85,000 i . . . .
S4,000-$5,000
$5,000-86,000 i
$5,000-86,000
•«6,000-87,000
37,000-88,000
$8,000-^9,000
$9,000-810,000
810,000-81 1,000. - .
§11,000-812,000...
$12,000-813,000...
$13,000-814,000...
814,000-815,000. . .
$15,000-$20,000. - .
$20,000-825,000. . .
825,000-830,000. - .
R30,000-$40,000...
$40,000-850)000. - .
850,000-860,000...
$60,000-$70,000 - - $70)000-$80,000. . .
880,000-890,000. - .
$90,000-8100,000 - $100,000-8150,000.
$150,000-8200,000.
$200,000-8250,000.
$250,000-8300)000 $300,000-8400,000.
$400,000-8500,000.




1 7, i)5r>

i

27,047
4. 348
26,086
1,443
28.880
453
14,984
78
8,932
5,370
4,066
3,056 ;
2.285
l'.879
1,496 '•
1,199
992 1
902 !
3.049 !
1,735 i
1,091 !
1', 427 !
782 \
508
351
265 :
189
158
456
166
.84:
42
68
21

Total not
incomo
-

Contribu- ! -Dividends.
tions.

81,279,357
373,422
123,411
582,206
96,628
1,047,383
44,495
1,429,857
20,410
700,310
845,072
510,756
428,170
363.806
366)418
331,543 i
252,374
235,919
223)858
1,089,302 i
799,751
708,321
1,063,026
878,755 I
881,621 j
683,111 |
503,434 !
479,227 i
520,806 ;
1,813,119 !
981,360 !
587,173 *
531,620! !
1,204,734
9.391,274 ! 335,664

*41,380,11 6
61.234,385 '
11.660,903
71'. 222,737 ;
4,809,080
99,258,751 i
2,004,443 !
66.852,768 !
422,707 :
48,910,700 '
34.820.313 |
30,383,282 ;
26.015,676 i
21,657,637 \
19,729,511 ;
17,292,827 !
14,988,993 I
13,370,114 I
13)035,918 I
52,676,642 j
38,655,434 :
30.055,533 i
48.972.314 j
34,930,600 i
27,421)208 I
22,407,244 I
19,738,776 '
16,774,401 |
14,741,248 j
55,008)737 I
28,648) 337
18,564,843
11,637,016
23,369,039 j

^2,359,779
976,272
1,618,254
1,556,355
1,972,650
7,168,147
1.447, 685
4,634,888
300,142
6,306,345
5,507', 687
5, 609,930
5,286, 365
4,893,883
5,179,020
4,353,161
4.133,304
3, 692'. 284
3', 945; 122
16,709.623
13.613,896
11,883)983
19,163,011
15,294,210
12.249,241
11,375,403
9,611,373
7; 715, 793
7,591,147
30,727,621
15, .168,894
10,504.592
8,096,568
11,185,140
4.247,009

War excess profits tax.
Normal
tax.

Personal
service (S
percent).

Surtax.

Invested
capital
(graded).

Total tax.

• Average
rate oi
i tax.

Per cent.
$224,707

i

$225,858

SI,091

0.37

410,936

3,331

$780

415,047

. "8

510,571

7.143

1,477

519,191

.52

184 692

13 111

1,246

199,049

.30

150,155 '
223,866 j
270,602
1,004)050
348,864
580,039
359,431
463,699
599,192
592,985 i
1,778,552 !
2,171,719 !
1,636,824 I
3,292,933 i
2,478,541 !
2,428,652 \
2,699,128! i
2,127,511
1,883,362
2,586,209 :
7,881,458 !
5,369,816
3,694,854
2,445.727! •
5,795,958
2, 805, 499

.31
.64
.89
3.86
1.61
2.94
2.08
3.09
4.48
4.55
3.38
5.62
5. 45
6. 72
7.10
8.86
12. 05
10.78
11.23
17.54
14.33
18.74
19.90
21.02
24. 80
29. S7

73,474
91,094
53,668
167,447
52, 687
242,661
9,209
127,817
272,224
262, 834
64,141
426,940 ;
183,893;
305,808:
120,672
316,615
233.873 :
363,726
284,018
262,482
882,305 !
448,481
273,172
123,647
404,197
180.398

$38,399
68,443
93,668
260,000
131,165
143,242
155,011
145)391
150,132
164,259 !
883,985 !
980,108 :
896,201
1,938,925
1,515,056 i
1)485,279 1
1,393,240: !
1,310,319
1,220,446
2.122.473
5)738,378 ;
3,739,287
2'. 857,672
2)218)036
4.874,129
2,309;061

35,660
61,302
118,909
558,041
152,776
175,245
169, 761
166,031
154,077
147,418
636,361
559,167
116,561
754,686
496,265
393,032
306,150
286,381
222,926
180,178
580,098
324,073
227) 137
49,642
190,696
179,659

2,622
3,027
4,357
18,562
12,236
18,891
25,450
24,460
22,759
18,474
194,065
205,504
140.169
293,514
346,548
233,726
765,865
167,085
155,972
21,076
680,677
857,975
336,873
54,402
326,936
136.381

1"), 010.100 '
17', 454,334
10' 595, 885
7,058,093
8.638,284

24
21

$750,000-8.1,000,000
Sl,000,000-$l,500,000
Sl;500,000-$2,000.OOC
$2,000,000-83,000^000
!?3,0O0,000-$4,000.000
54,000,000-$5,000',000
35,000,000 a n d over
Grand total

601,882
953,887
305.885 :
210J802 !
818.343 !

161,503 !l, 110,800,293 ! 25,287,224

I). 38$, 561
11,593,528
8,713,20S
2,453,668
8,840.859 ;

205.009
184.097
58,652
156.694

317,068.601 | 8,164.461 j

3.979,313
1,732,454
3,309, 696
2.956,249
3,435,687

198,212
62,927
25,709
203,253
10,407

431,764
563,985

55,245,704

8,067,476

6,327,194

260^336

4.815,258
5.544,063
3,394,117
3,576,532
3.446,094

32. 08
31.76
32. 03
50. 67
39. 89

77,804,835 j

RHODE ISLAND.
$2,000 42,500 i
$2,000-12,500
$2,500-$3,000 l
S2,500-S3,000
$3,000-$4,000 !
$3,000-84,000
$4,000- $5,000 >
_
$4,000 $5,000
S O S S O O
$5,000 -$6.000
$6,OOO-$7,OOO'
-17,000 -$8,000
$8,000-$9,000
$9,000-$10,000...
$10,000-$11,000
$11 .ooo $12.000
$12,000-$13;000
$13,000-$14'.000
$14,000-$15,00O
$l5,000-$20,000
$20,000-125,000
$25,000-130,000
$30,000-$40,000
$40,000-$50,000
$50,000-$60,000
$60,000-5870,000
S7O',OOO-$8O,OOO
$80,000-$90,000
$90,000-$100,000
$100,000-S150,000.
S150.000-S200.000
$200',000-$250J000
$250'000-^300,000
$300,000-1400,000




i
1
:
i
|
j
j
1
1

1,394
1.837
392
1,743
223
3,776
105
N92
10
054
414
295
214
190
177
105
126
89
73
274
131
96
129
70
50
33
18
15
8
34
14

1

$3,072,356
4,149,367
1,055,826
5,163,105
752,816
6.125,002
463.439
3,907', 662
51,670
3,580', 353
2,691,380
2.211,645
1', 806,463
1,807,889
1,881,575
1,201,490
1,580,278
1,195,2^5
1,056,740
4,697,987
2,899,129
2,603,787
1,476,838
3,162,057
2,733,219
2,137,835
1,357,741
1,255,911
758,318
4,118,613
2,379,424
1,559,554
1,630,441
1,992,548

$15,786
23,475
10,758
032,355
9,568
59,454
5,738
39,995
2,039
•10,134
37^,945
33,791
30,219
28,084
29,060
IT), 091
26,659
23,994 :
14,095
79,132 ;
63,936 i
63,746 :
119,007
51,194 !
58,880 :
92,277
40,824
56,133
38;753
171,091
124,315
66,795
45,420 •
20,705

8256,690
70,603
304,442
133.220
481'. 076
323', 269
374,230
3C/M61
38,022
576.522
655,041
558,587
482,130
552,527
572,628
480,241
606,068
492,979
332,533
2,069,636
1,261,077
1,127,250
2,289,233
1,806,817
1,478,158
1.158,635
860,574
635,030
468,478 •
2,693,029
1,410,993
943,811
1,194,920
1,332,120

$15,175

$15,175

0.3;

23,061

23,061

.4*

$563

44.177

$9

7?

40,'822'

40 S22
45.650
35,731
33.346
29,028
29,797
30,793
18,658
24,359
19,143
20,360
73,701
47,231
43,598
71,307
46,944
46,122
32,306 !
17,831
17,331
9,954
76,554
31,460
20,346
19,066
24,944

44,749

$2,438
4.837
9,170
7,224
10,077
13,181
9,011
14,097
12,730
13,792
70,950
57, 640
72,107
155,783
133,754
144,189
122,513
85,821
84,562
59,200
503, 75*0
265,037
261,169
236,224
383,791

Nontaxable; exemptions and dividends exceed the net income.

1.106 :
4,083
• 8,133

10,215
13,544
14,632
8,863
18,765
11,897
16,556 ;
48,679
36,758
44,389 1
48,522 i
36,814 i
94,079 i
31,016
7,160 1
21,436 :
1,980 !
32,938 i
31,374 ;
19,982 i
2,142 ]i
1,016

133
481
337
733
676
17
472
1,802
2,083
17,461
4,153
13,869
11,289
39,612
27,787
34,125
12,540
5,8S2
2,824

1.03

49,194
44,784
51,130
46,804
54,151
59,282
36,549
57,693
45,572
52,791
210,791
145,782
173,963
286,901
257,124
312,177
219,960
123,352
123.329
71', 134
619,124
327,871
304,321
257,432
409,751

1.37
1.66
2. 59
3.00
3.15
3.04
3. 65
3.81
5.00
4.49
5.03
6.68
6.41
8.13
11.42
10.29
9.08
9.82
9.38
15.03
13.78
19.51
15.79
20.56

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income 1he number
of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.
o
RHODE ISLAND—Continued.
! Exemptions from normal!
tax.
Income el us;

Number
of
returns. •

'"
j Contribu.
tions. I Dividends.

$3,010,192 ;
2,393,072 i
C1)
0)
0)
C1)

$57,718 I
146,397 i

$6,682,062

8400,000-8500,000
•1500,0004750,000
$750,000-11,000,000...
81,000,000-81,500,000.
$1,500,000 $2,000,000.
$2,000,000-$3,000,000.
$3,000,000-84,000,000.
§4,000,000 -$5,000,000.
#5,000,000 and over..
Hisses grouped '
(Jrand total.

Total net
income.

$218,519,

0)
C1)
0)




Normal
tax.

Personal j Invested
service (8 j capital
per cent), j (graded).

$754,083 |
643,963 !

$60,673
26,213

$52,667 ;
8,604 I

()
0)

', Average
Total tax. 1 rate of
|
tax.

$867, 423 !
678,780
583,119
332,773
678,176
1,079,034

)

0)

Per cent.
28.82
28.36
29.88
31.01
42.34
52.49

I
Q

11,616

93,663,069

2,603,082
S OUTH

$2,000-S2,500 2..
$2,000-42,500....
$2,500-13,000 *..
$2,500-13,000....
$3,000-14,000 a..
$3,000-34,000....
$4,000-85,0002..
$4,000-85,000....
$5,000-86,0002..
85,00O-$6,O00....
$6,000-$7,000....
£7,000-88,000....
$8,000-19,000....
S9,000-$10,000...
!U0,000-*l 1,000..
811,000-812,000..
$12,000-813,000..
$13,000-814,000..

$1,362,670 i
1,572,068

, ' War excess profits tax.

1m
1 468
588
1 780
944
9j 338
5?
1 j349
13
753
455
296
204
162
97
77
76
48

$3,537,847
3 326,305
1,566,666
4 874 843
816,781
8,046,150
231,949
6,014,852
68,543
4,118,373
2,995,415
2,213,145
1,722,834
1,527,438
1,002,354
879,906
945,577
638,607

S3,805,645!
35,130,416

$99,326

$2,479,165

$25,768

$68,843

1,175,007

6,610,25S

653,681:

245,128

8,684,074

CA R O LIN A.

$43,065
31, 414
30, 199
65, 515
21, ?77
124,003
5i 379
99 ?68
3 178
87 179
65 711
53 171
28 104 i
34 730
16 963
15,422
21,960 '
17,165 i

$140,652
60,994
214,906
79,955
244,327
220,644
141,380
1,219,722
40,122
278,727
304,872
334,364
229,115
244,081
144,049
150,978
180,876
119,614

o
114,655 !

$149

$14 804

0 45

22,464 '

96

22 560

46

;

45,435 ! .
..

500

45,935

57

28,269 : .
.

359

28,631

48

16,640
42,786
29,202
56,898
22,836
28,558
38,005
50,924
33,479

.26
1.43
1.32
3.30
1.49
2.85
4.32
5.39
5.24

7,677 '
25,132
14,875 1
32,997
1,201
10,102
19,409
20,492
13,911

j

$2,562
6,272
5,628
7,714
8,318
7,447
8,327
8,914
8,005

1
1
1
i

J

381
11,287
7,444
14,458
11,974
8,853
10,261
9,253 i
4,250

20
95
255
1,
1,
729
1,
343
2 156
8
1 2 ,265
313

$14,000-815,000
$15,000-820,000
$20,000-125,000
$25,000-$30,000
$30,000-$40,000
$ 10,000-$50,000
S50,000-$6t),000
$60,000-$70,000
$70,000-180,000
$80,000-190,000
$90,000-$100,000
$100,000-$150,000
$150,000-$200,000
$200,000-$250,000
$250,000-$300,000
.$300,000-$400,000
$400,000-1500,000
$500,000-8750,000.
•ItiOUU,UUU— <W UU,\JUU
B
$750,000-81,000,000
$1,000,000-11,500,000
SI ,500,000-12,000,000
$2,000,000-13,000,000....
$3,000,000-14,000,000
•5 4,OOO,OOO-$5,OOO,OOO
#.5,000,000 a n d o v e r
(lassos grouped "i

43
131
73
46
41
21

s

3
4
3

:

14,170
58,256
42,272
28,375
37,689
20,646
14,753
3,340
4,424
100

0)
1
C)

81,761
479,705
463,467
494,723
502,731
449,640
124,957
78,731
102,811
132,306

15,245
52,809
35,188
22,653
29,338
19,330
11,118
3,792
7,400
4,100

0)

624,128
2 282,923
l, 006
'613,
1,246,908
1,
399,831
955,328
446,826188,601
306,723
248,463

0)
0)

C1)
(l)

C1)

C1)

i

•

1

1

0)

0)

31.72
45.77

O
\

!

•

11,900 j

29,445;

139,003!

52,303

473,617 |

28,974 j

18.949 |

55,375,849 j 1,017,172!

7,399,213-

509,895

846,734 ;

262,234 I

94,472 j

1.535,527 1

SOUTH
2




C1)

!
!
I
i

13.52
30.86

129,058

C1)
C1)

j

6.90
6.10
5.93
7.13
8.61
9.50
10.06
9.48
13.07
13.38

369,154

6,011
7,886
2,150
8,254
18,013
4,192
2,830

43,058
139,168
95,640
88,949
120,527
90,722
44,948
17,894
40 087
33,241
18,531
57,100

13,414
38,565
22,539
19,962
23,343
17,259
7,282
1,308
4,182
6,141

C1)

0)

Grand total

$2,000-82,500
$2',000-$2,500
$2,500-83,000 2
$2,500-$3,000..
$3,000-54,000 2
83,000-84,000
$4.000-$5,000 $4^,000-15,000
85,000-86,000 2
$5,000-86,000
$6,000-87,000
$7,000-88,000
$8,000-89,000
$9,000-110,000
$10,000-811,000
811,000-812,000
$12,000--$ 13,000

8,388
39,908 ;
35,763 :
38,080 !
49,833 !
49,941 !
23,718 !
12,794 !
28,505
23,000

."

3,087
3, 178
1,167
4,144
381
5,639
50
2,660
12
1,279
710
341
229
149
91
50
37

,836,463 i
,256,339
,151,868 :
,386,041 I
,247,703 !
,452,250 I
224,631 {
800,603 i
63,749 I
,977,375 !
,552,334 !
,541,317 ;
934,916 I
412,870 !
951.069 i
573,612 ;
463.018

$65,151
45,796
36,565
106,193
22,974
199,988
4,701
132,519
1,040
86,569
54,275 j
30,625 j
20,148 I
17,033 !
10,801 |
6,047 :
6,096 ;

es grouped to conceal the net income, and identity of the taxpayers.

1,713,335 |

3.09

DAKOTA.
$125
51:

c
o
K

$31,565

$31,423

9Cy.

7i:
119:
211:
127'.
216:
29;
243.
255:
132,
156;
106,
100.
82.
94'.

$120

50,026 !

50,146 j
121,045

144

109,018 I
99,021

2

$4,902 !

664 ;

189

.62

'109,162"

121,042 i

.93

104,776

1.50
1.92
2.44
2.84
3.23
3.46
4.50
3.90

87,567
875
1,708 !
9,009 :
75, 975
62,046
3 297
1,424 '
s,i58 :
49, 167
54,859
3,110
3,234
39, 934
S, 581
45,645
3,696
2,199 ;
S, 367
31, 383
32,905
3,743
1,241
21, 336
0,585
25,801
4,780
3,005
13, 181
4.835
18,053
2,770
1.101
9 215
.
4', 967 ,
Xontaxable; exemptions and dividends exceed the net income.

w
O

TABLE 2a. -PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the number
of returns, net income, contributions,

dividends, tax, and relative percentages, by

States—Continued.

to
to

S O U T H DAKOTA -Continued.
1

'
I n c o m e class.

$13,000-$14,000
$14,OOO-$15,OOO
$15,000-520,000
$20,000-$25,000
$25,000-$30,000
$30,000-$40,000
S10,00(t-$50,000
#50,000-$60,000
$60.000-870,000
$70^000-^80,000
«80,000-$90,000
$90,000 --$100,000
S10(),000-S150,000
$150,000-?.200,000
§200,000-8250,000
^250,000-S300,000
$800,000-$400,000
$400,000-5500,000
$500,000-$750,000
$750,000-11,000,000...
$1,000,000-$1,500,000.
.$1,500,000-$2,000,000.
$2,000,000-$3,000,000.
S3,000,000-,$4,000,000.
$4,000,000-$5,000,000.
$5,000,000 a n d o v e r . .
Classes g r o u p e d i
(Irand total




Number .
of
:
returns.

28
33
74
28
IS
17
2
4

j
!
[

i
,
'
;

Total net
income.

$376,027
478,056
1.264,050
617,002
489,349
581,956
91,218
217.298

c1)

Exemptions from normal
tax.
.
'
Contributions.

$5,258
5,883
24,037
9,930
4,444
3,403
1.908
' 676
( )
V

Dividends.

$103,732
120,715
379,114
244,587
185,661
338'. 740
33.213
69'. 266
0) '
v
()
(v)

War excess profits tax.
Normal
tax.

Personal j Invested
service (8 i capital
percent). ; (graded).

87,654 '
10,545 !
24,110 ,
'
12,020 i
10,622 :
7,698 ••
1,976 i
3,264 I

•58,874
5,633
20,075
15,125
11,001
18,642 '
4,365 '.
'
10,540

$974
5,000
5,847
1,873
2,468
2,936 l.
303

S3,067 I
5,129
10,26:$
2,643
8,589
1,264
7,283

()
*
]

i

Total tax.

i Average
: rate of
tax.

$15,569
26,367
60,295
31,661
32,680 j
29,276
7,605
21,390
6,306
2,166
12,970

Per cent.
4.13
5.52
4.77
5.13
6.68
5.03
8.34
9.84
4.83
1.45
15.40

20,697

493,721
: 23,414 •

Hn, 434,860

7,001

276,864

5,912

32,286 |

3,941

909,061

3,921,345

734,522

176,945 I

38,242

60,843

1,010,552

1. IS

~

TENNESSEE.
$2,000-82,500 a
$2,000-82,500
$2,500-$3,000 2
$2,500-83,000
$3,000-$4,000 s
*3,000-$4,000.... - - 84,000-$5,000 2
S4,000-$5,000
$5,000-$6,000«
35,000-16,000...
$6,000-$7,000
$7,000-88,000
$8,000-$9.000
$9,000-$10,000
$10,000-111,000
S11,000-S12,000
•1!12,000-$13;000
S13,000-$14,000
*14,000-$lf>,000
S15,000-!$20,000
S20,000-$25,000.
$25,000-$30,000
S30,000-$40,000
$40,000-850,000
850,000-860,000
$60,000-870,000
$70^000-180,000
$80,000-$90,000
«90,000-$100,000
$100,000-S150,000
$150,000-1200,000
•S200,000-$250,000
$250,000-^300,000
8300,000-8400,000
«400,000-$500,000
$500,000-1750,000
$750,000-$1,000,000
SI. 000,000-81,500,000
Sl',500,000-S2,000,000...
S2,000,000-S3,000,000
$3,000,000-14,000,000
$4J000,000-$5,000,000
§5,000,000 a n d over
Classes grouped *
Grand total
1

-

2,124
2,817

-

570

--- -

-

...
. . .
... -

. . . .

2,953
284
5,460
124
1,724
24
985
625
463
316
22S
192
159
135
104
SO
287
156
87
95
9;
76
32
10
7
2
6

1

54,976,302
6,452,788
1,547,886
8,073,605
969,694
11,944,310
542,782
7,742,498
129,267
5,413,520
4,112,485
3,490,668
2,696,545
2,183,914
2\ 049,529
1,847,516
1,714,516
1,445,442
1.200,966
5,110,008
3,589,127
2,353,164
3 391,850
3,506,468
1,852,594
651,502
523,438
807,265
186,603
824,883

$60,252 <
46,720 !
25,980 I
84,367 !
27,810 j
163,350 I
11,191 !
137,999 |
4,475 i
97,063
82,510 1
65,539 !
51,031 .
'
42,442
35,282 ;
41,644
29.648
35.649
29,655 i
95,158 i
75,447 1
I
43,587 i
71,740 I
66,554 I
58,0
20,179 |
7,748
13,303 I
950 |
18,7

i1)

n\

$25,281

$7

125,288

37,785

144

37,929

.47

SI, 513

170

SI,684

.68

923

77 520
69,183
63.391
56,193
48,537
38,894
43,722
36,613
29,327
25,910
27,498
99,820
71,431
47,013
71,941
68.013
31,020
12,780
11,802
18,186
7,498
6,708
0)

$1 I

S3,403
7,372
9,294
11,216
13,017
14,102
14,819
14,974
15,476 1
15,156
SI)! 024
77,340
65,305
123,160 :
146,111
89,164
39,519
31,046
54,523
17,974
nn,771

1,379
7,519
12,926
16,593
17,58118,224
16,811
14,904
io!194
49,733
51,858
30.982
44,034
49,170
17,850
7,991
4 553
8,920
3,514
10,080

0.39

78,443

1 :
424 •

438 \

147
1,702 !
5,9 0 5 '•

937
1,439
4,180
202
1,
18,183
16 454

!
i
!
;

14|465
1,610
10,292
21, 061
15, 986
27, 071

(V)

1.01

73,966
78,706
78,851
76,493
71,194
81,953
69,180
60,644
58,323
54,050
247,760
217,083
157,765
240,745
273,586
159,095
60,290
47,401
97,615
56,057
72,559
43.269
62,459

1.37
1.91
2.26
2.84
3.25
4.00
3.74
3.54
4.03
4.50
4.85
6.05
6.70
7.10
7.80
8.59
9.25
9.05
12.09
30.03
8.80
26.24
12.55

71

H
h

5
:
hi
>—i

Cl

C

t>

....

662,405 i
18,137 I

5,075 i

91,993,540 \ 1,549,212 |

Classes grouped to conceal t h e net income and identity of the t a x p a y e r s .




^269 041
~73,;958
359,173
134,974
430 110
387*766
373 686
448,393
88,932 .
575,222
553,482
688,539
496,661
593,115
395,515
569,248
504,558 i
516,342
247,119
],785,649
1 .272,522
934,342
1,325,835
'
1, 544,834
888,871
292,738
171,625
285,685
53,300
529,1S7

70,855 !
16,861,27'

' 13," 790"!

79,550 j

12,388 j

1,121,369 \

978,316 |

421,205 !

141,498 |

2,662,388

- X o n t a x a b l e ; e x e m p t i o n s a n d d i v i d e n d s exceed n e t income.

2.89

to

TABLE 2a.—PEBSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income tlu number
of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.
TEXAS.
Exemptions from normal
tax.
Number j
of
;

Total net
returns. : income.

I n c o m e class.

Contributions.

War excess profits tax.
Normal
tax.

Dividends.

\ Personal j Invested
i service (8 i capital
, percent). (graded).

Total tax.

Average
rate of
tax.

Per cent.
$2,000-82,500 i
$2,000-$2,.r>00
$2,o(XM8,000 '
82,500-83,000
$3,000-$4,000 '
$3,000»$-*,000
$4,000-85,000 '
8-1,000-85,000
85,000-86,000 •
85,0<X)-86,000
86,000-87,000
$7,000-88,000.
88,000-89,000.
$9,000-810,000
810,000-811,000
$11,000-112,000
812,000-813,000
$13,000-814,000
814,000-815,000
815,000-820,000
820,000-825,000
825,000-830,000
S3O,OOO-$4O,OOO
840,000-850,000
$50,000-860,000
$60,000-170,000
$70,000-880,000
$80,000-890,000
$90,000-1100,000
S100,000-$150,000
$150,000-1200.000
$200,000-8250,000
$250,000-8300,000
$3Q0',00O-840O,0OO
$400,000-8500,000




i

214
410
399
5S8
784
454
202
957
40
272
064
47S
020
7*8
568
432
340
308
258
765
367 !
240 j
261 j
142 !
65 !
46 !
34 !
26 j
16
37
17
13
1
1

515,959,968
19,125.902
6,463,586
26,246,732
2,588,702
42,904,318
891,465
26,531,446
213,014
17,975,325
13,550,961
11,691,397
8,792,634
7,089,911
5,954,300
4,954,480
4,287,166
4,151,428
3,742,373
13,136,126
8,244,459
6,528,166
8,987,756
6,538,800
3,616,124
2,996,617
2,558,066
2,198,187
1,511,577
4,298,147
3.255,346
2,794,180
2
)

,005,779
86,921
61,106
165,397
39,543
335,213
21,593
654,434
7,250
593,106
152,104
168,391
119,906
95,395
88,655
73,569
271,678
60,299
52,998
203,967
126,349
230,943
91,815
110,106
70,136
73,868
72,829
42,035
49,790
998,782
146,361
46,666
•

8864,988
242,845
535.960
316,061
716,778
908,698
669,900
1,010,538
145,4on
1,244,376
1,187,088
1,043,003
1,755,129
1,083,581
943,003
1,018,523
895,822
833,017
661,609
3,065,076
2,420,606
2,331,069
3,174,151
2,496,356
1,155,183
1,334,719
1,202,207
1,052,973
473,039
2,125,393
729 088
868,102

$75,404

(2)

227

116,360
"789," 707"

258,829
230,493
209,699
177,803
145,194
127,823
107,520
93,892
95,829
95,259
511,264
187,627 I
149,244 :
202,495 j
132,805 j
79,451 I
59,075 •
44,611 i
40,375 i
37,601
84,018
36,3^5
72,481

116,587

8,087

$17,135
31,754
33.175
42,139
40.687
42,505
48,163
42,901
50,625
56,982
217,863 !
196,606
207,144
352,736 I
276,110 I
194,886 :
163,935 !
169,203 :
137,297
145,107
531,134
877,650
484,221

$75

1,441

266,839

2)

2

f ')

$75,812

"66*;

4,684
18,049 ,
729,821
33,961
37,319 I
30,618
27,874
27,494 !
32,123 i
21,898 j
130,959 1
77,110
51,062
66,122
52,576
31,701
25,953
10,230
13,141 I
14,507 I
25,218 I
31,843 I
17,667

267
1,748
8,991
8,728
13,040
18,362
12,483
16,170
11,944
9,292
51,853
87,613
29,444
92,510
33,412
5,628
1,818
37,701
22,488
485
15,198
57,184
23,632

797,869 i
268,346
280,915
282,044
981,686
262,631
236,240
219,308
196,040
180,457
190,521
183,431
911,939
548,956
436,894
713,863
494,903
311,666
250,781
261,745
213,301
197,700
655,568
1,003,022
598,001
260,083
85,279
169,806

0.40

.'ij
1.86

"i.'oi
1.56
2.08
8.40
2. 99
3.33
3.68
3.96
4.21
4.59
4.90
6.94
6.66
6.69
7.94
7.57
8.62
8.37
10.23
9.70
13.07
15.25
30.81
21.40
99.26
26.44
19.24

c

38,162

*;i,ooo,ooo-$i,500,ooo
SI,500,000-$2,000,000.
$2,000,000~$3,000,000
$3,000,000-14,000,000...
$4,000,000-$5,000,000
$5,000,000 and o ver
Classes grouped "-'.

7.11

717,573

$500,000-4750,000
S750,000-$l,000,000

" 28.00

951,538 j

6,763,1"8 j

197,702

59,579 i 296,541,837 | 6,514,686 ;

(trand total

4,661,832 |
43,166,168

136,423

2,075,931

4,564,466

6,435,889

9,333

13. 30

754

1,531,426 |

560,886 I

13,092,667

UTAH.
-•2,000 -S'2,5001
^2,000-^2,500
S?,.i(K> -$3',000 '
s2,500-53,000
*3,000-?4.000 i
<3,000-?f,n;v) .
«4,00')-?.),0')n'
•* J.0"*: Vi.OO'i
s;),000-s6,000T>
So.000 -*6.000

1,310
1.121'
412
981
193
1. IT.*
r>
570
22
343

.
-. _

_... .
.

"ifi.OOO >'7,000

s7.000-.SS.000
NS,0')0
•SO,000-.? 10.000
s 10,000 SI 1,000
tfl 1,000 .* 12.000
> 12,000 .*]'?,000
<13,000>H,000
S14,000-^15.000
*15,00O->?20.000
*20,000 s2V)00
S25.O00 ^30,000
s:jo,()l)O <40,000
>40,000 850.000
s50,000-*60,000
S60.000 i>70,000
S70.000 >NO,000
>.so;non-s90,000
^90,000 ?100,000
•S100,000-yi50,000
S1.)0,000 $200.000
$200,000^250,000
1250,000-$300,000
S300,000 $400,000

fcfl.OW

.

.

•
>
...!
1
!

.^41,855
10,333
26,630
21.335
2S, 320
55.398
IO.OMI
11,900
6.702
31. '169

217

-

^2,892,333
2,534,510
1,109, SS5
2. 672,969
060, 731
1.00N.S02
:>.u),7i:
2.555.963
117.037
1, 872. 6;>4
1. 3S6, 374

2(5. 437

141 :
105
7S
«>3
52
:>,"
51
IS
103
42
27
23
IS
10
7
4
2 !
1 '
5 !
1
l|
2 j
1 !

1. 062, 627
SS(5, <;03
731). 447
(150, 0 1 3
597.214
135,42*
702, S43
202,510
1. 71'), SS9
963,367
,47,287
SUN, 726
797,03S
545,747
46l', ()8"i
292,527
170,767
(-;
(2)
(2;
(2)
(2)
(2)

17, 87 1.
19,22S
14,375
14.046
10, WO
9,85C
13,976
3,969
35, 417
21, 413 ,
17,420
12.728
22,956
14,159 ,
4,686 \
825 '
4,094 '
C1)
(2)
(2)
(«)
(2)
(2)

•

'
i
\
|
•

i N"ontaxablo; e x e m p t i o n s a n d d i v i d e n d s exee< i d t h e n e t i n c o m e .




SI 29,30'
27,5?19 i
131,504 ;60,274
239,382
154.844
1.S0.556
169,384
70.075
174,282
300,094
262,953
226, 434
220,166
186,286
197,123
220,133
314,490
108,499
803, 721
566,829
447,465
430,063
517,088
494,043
202,847
115,283
174,582

$10,018 j

810,018 I

11,143 |

0.40

11,145 ;
24,347 j

24,347 i
423,93«j ]

§22 :

25,274
23,461 i
24,023
2,000
:
442
21,290
j.
19,528
;
'
753
20,904
j
3,747 ]
23,545
I
371
16,173
i.
24,100
|.
9,834
i
674
69,163
!
1,058 '
37,818 i
i
49,413
ti 529
!
i
3', 562 ;
45,672 j
i.
I
46,343 1
!
26,218 i
I.
i
40,150 i
6,638
1,826
.
870
18,209 i
I
11,798 |
1,262
2
8,716 !
!
67,289 |
(2)
3i;024
40,517 |
42,721 i
(2)
()
(V)
78,295 !
C-)
- Classes grouped to conceal the net income and identity of the taxpayers.
23,967
19,082
15,318
13,640
11,173
11,481.
10,051
7,77s
11,034
3,335
26,o^ti
11,544
11,676
12,636
8,806
2,551
7,314
1,417
550

>

.*1.121
2,401
2,866
3, .518
4, 003
4 330
.',399
4,125
7,584
2,890
27,535
18,604
22,156
25,132
28,854
22,791
24,372
15,922
9,986
(2)

186
1.978
3,839
3,690
4,352
4,340
4,348
3.899
5,482
3,609
14,378
6,612
9.052
4; 342
8,683
876

i!

-u->. on

1.35
1.69
2.26
2.40
2.67
3. 21
3-94
3. 72
3.4;*
3. 75
3.96
3.93
6.61
5.65
5.81
4. SO
8.70
6.22
6.90
9.13
11.52
19.51
18.07
7.34
24.61

O

o

1__

to

TABLE

2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY C L A S S E S ; showing for each class of income the number
of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.
UTAH—Continued.
Exemptions from normal
tax.
Income class.

War excess profits tax. j

| Number I Total net |~
i . Q + ™ . I income, j
I Contribu- j Dividends,
tions.

Normal
tax.

[

Surtax.

I Personal | Invested \
j service (8 ! capital
i percent). \ (graded).

T

°t»ltax.

Average
rate of
tax.

Per cent.
$400,000-$500,000
$50O,0OO-$750,0OO
$750,000-$l,0O0,00O...
$l,000,000-$l,500,000.
$l,500,000-$2,000,000.
$2,000,000-$3,000,000.
S3,000,000-$4,000,000.
$4,000,000-$5,000,000.
$5,000,000 a n d o v e r . .
Classes grouped *
Grand t o t a l . . .

$1,963,119 j
1,191

$70,984

33,877,446 j

611,493

$1,386,276

;

8,510,622 ;

$14,531

$237,547

$8,616

$7,868

693,904

471,136

97,074

28.832

$1,290,946 !

3.81

VEKM O N T .
2

$2,000—$2,500 . .
$2,000—$2,500...
$2,500—$3,000 2 . .
$2,500—$3,000....
$3,000—$4,000 * . .
$3,000—$4,000....
$4,000—$5,000 2 . .
$4,000—$5,000....
$5,000—$6,0002...
$5,000—$6,000....
$6,000—$7,000....
$7,000—18,000....
$8,000—$9,000....
$9,000—$10,000...
$10,000—$11,000..
$11,000—$12,000..
$12,000—$13,000..
$13,000—114,000..




419
723
137
667
65
697
28
389
3
231
158
91
77
.5
5
*2
38
37
25

$917,998
], 637.058
372'710
1,819,672
220,919
2,394,683
127,337
1,728,973
15,669
1,269,309
1,082.645
680)384
652,530
521,995
440,744
436,367
458,372
338,030

$8,219
14,289
4,654
17,264
3,008
28,547
3,293
22,314
120
18,934
18,712
13,205
13,619
9,810
9,237
7,159
8,831
7,436

$86,444
39,958
118,345
65,713
118,166
119,845
77.761
137) 474
11,093
185,802 i
250,809 !
158,377 ;
171,952
171,175 ;
152,153 i
133,389
196,077
107,013 ,

a
o
$5,555

$5,555

7,876 ;

"7*876":
$159

18,555
17,372
16,411 i
13,617 !
10,925 I
10,256 :
7,327
6,923
7,205
6,078
6,124

80
$812
1,700
1,946
2,655
2,577
3,057
3,431
4,282
3,748

210
1,078
1,480
2, 111
1,671
1,680
3,387
2,653
1,739

'is,7U\
$71

1.134 i
'248 !

'l7,523*i
17,433 i
16,395 !
14,351
15,022 i
12,709 i
11,908
14,023
13,435
11,611

1.37
1.51
2.11
2.31
2.43
2.70
3.21
2 93
3.43

$14,000—$15,000
$15.000—$20,000
$20,000—$25,000
825,000—$30,000
$30,000-840,000
$40,000—$50,000
$50,000—$60,000
$60,000—$70,000
$70,000-180,000
$80,000—190,000
$90,000—$100,000
$100,000—$150,000
$150,000—$200,000
$200,000—$250,000
$250,000—1300,000
$300,000—$400,000
$400,000—$500,000
$500,000—$750,000
$750,000—$1,000,000...
$1,000,000—$1,500,000.
$1,500,000—$2,000,000.
$2,000,000—$3,000,000.
$3,000,000—$4,000,000.
$4,000,000—$5,000,000.
$5', 000,000 and o v e r . . .
Classes grouped J
Grand t o t a l .

23 '
64
29 i
28
30
10 i
9
4 i

9 i
2 |

if I
1 |

5,977
28,411
9,305
16,458
26,345
9,707
13,278
3,230
22,991
752
15,964
86,487
C1)

333.725
1,110,351
649,677
764,998
1.024,900
448,926
494,844
255,534
663,552
166,406
192,148
1,368,472
()

153,097
416,329
347,754
369,351
698,988
245,357
280,966
312,963
393,047
82,137
140,975
1,080,823

i
!
I
;
|
'
!
I

4,867
19,643
8,716
12,345
12,804
6,778 I
5,935
2,308 i
8,459 \
3,125 I
1,195 !
13,125 i

0)

C1)
0)

!

C1)

1,S2S !
7,416
5,903
8,058 i
13,829 I
3,068 !
5.539 i

139,603
0)

3.514

0)
(0

469

C1)

4.14
4.83
5.22
6.27
6.62
7.98
8.48
4. 41
9.57
11.96
7.81)
11.45
14.01

50.782
243,627

10,785 '
356

13,812
53,638
33,971
47,995
67,801
35,845
42,003
11,280
63.516
19,924
15,171
156,711
21,506

18.96
35.04

373,931

3,231
8,941
4,640
7,075
4,408
5,429
6,112 ,

3.886
17^ 638
14,712
20,517
36,760
20,570
24,417
8,972
44,272
16,443
13.976

33.66

7

C1)

0)

i

2,226,876 ;

4,108 ! 24,815,804 I

71,026 I
518,582 j

1,554,954
8,378,287

18,368 '
251,892

544,124 ;

11.885

115,469 I

930,098 !

82,624

163,454 |

;

H
H

1,428.068

VIRGINIA.
$2,000-12,500 2 ..
$2,000-12,500....
$2,500-$3,000 2 . .
$2,500-63,000....
|3,000-$4,000 2 ..
$3,000-$4,000....
$4,000-15,000 2 . .
$4,000-15,000....
$5,000-16,000 2 . .
$5,000-$6,000....
$6,000-17,000....
$7,000-$8,000....
$8,000-19,000....
$9,000-110,000...
$10,000-$ll,000..
$ll,000-$12,000..
$12,000-113,000..
1

2,643
2,947
816
3,112
368
3,631
164
1,844
28
1,176
647
485
329
268
220
178
153

$5,847,950
6,692,246
2,200,203
8,494,674
1,248.096
12,467^263
724,850
S,254,525
151,054
6,434,095
4,195,777
3,694,270
2,776,816
2,554,842
2,296,667
2,083,258
1,960,114

!
\
j
i
i

$68,28S
56,980
39,087
95,750
36,462
198,961
16,335
147,568
5,463
132,667
99,792
802,826
72,940
55,476
58,729 '
49,449 '
47,683 ;

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




$300,184
81,010
356,037
175,372
553,832
500,620
504,713
580,656
113,293
762,583
693,815
720,566
621,165
744,124
609,549
656,488
650,652

t

$27,771 '

$28,236 ;

«465

0.42

$40 !

36,963

, .44

40;

83,618

.67

15,148
49,020
91,810
73,205
36,738
91,562
87,997
72,852
- Xontaxable; exemptions and dividends exceed net inco. no.

.24
1.17
2.49
2.64
1.44
3.99
4.22
'5.72

36,923 1
83 284 '

i

82,435
5,317
27,859
56,694
46,595
5,956
41,502
37,908
32,705

294
8,437

$7,471 I
7,978 i
10,229 l
11,673 i
14,749 !
26,864 I
17,032 |
18,822 |

2,199
12,817
22,725
14,228
11,852
14,884
14,321
16,969

161
366
2,162
709
4,181
8,312
18,736
4,356

to

-a

is
TABLE 2a. -PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each das, of income the number
of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

00

VIRGINIA—Continued.

Income clas>

Exemptions from normal
tax.

j Number!

T o t a l n o t

i returns. |

$13,000-$14,000
,
,
$14,000-$15,00O
S15,000-S20,000
$20,000-$25,000
$25,000-$30,000
S30,00a-:$40,000

120
81
308
170
95
116
64
35
16
13
9

$40,ooo-$50,ooo

$5O,0O0-3fO0,OOO
S60,O0l)-3t7O,O0O
.i>70,O00-$S0,0O0
$OO$90000
$90,003-$100,000
*100,000-$150,000
3150,00()-$200,000
$2i)0,0l>0-$250,000
$250,000-1300,000
$300,000-$400,000

;
'
!
'
.
!

io ;
14
4

ini 01

' ™-

SI,593,905
1,168,384
5,333,209
3,767,904
2,611,946
3,944;783
3,025,185
1,833,470
1,026,638
948,076
774,160
952,676
1,714,056
777,094

1
Contributions.

$33,305
32,072
136.017
109,541
79', 827
117,050
116,683
69,393
48,773
44,209
27,881
23,197
44,995
31.295

Dividends.

$416,361
362/636
1,842,463
1,480,676
1,316,764
1,768,044
1.541,113
965,790
592,156
595,332
321,583
278,231
H98,8<S7
597,257

W a r excess profits t a x .
Normal
tax.

$31,185 !
21,442
114,231
67; 211
41,426
71,379
42,014
23,715
13,299
5,377
13,310
24,180
27,737
4,173

Surta>

$17, 321
13 680
84; 451
82, 566
74, 413
138, 715
120, 451
80, 191
53" 715
41, 187
49, 559
85, 223
174, 120 I
106, 986

il)

1i
1

0)

$40o,ooo-$50o,ooo

$11,945
11,344
63,487
55,127
29,778
53,525
45,297
20,733
12,740
9,680
8,362
3,296 :
11,278
7,054

C)

1

C1)

I)

:

Average
g
rate of

tax.

I
:
j
!
j

"377967*:
36,147 j

C 1 )'
(l)

$72,740
49,856
286,611
221,275
168,390
312,906
220,096
139,617
98;104
56,244
109,198
112,699
249,282
118,213
85,977
50,300
32,942

cent.
4.56
4.27
5.37
5.87
6.45
7.93
7.28
7.61
9.55
5.93
14.11
11.83
14.54
15.21
17.70
19.2s
10.74

609,739 ;

$12,289
3,390
24,442
16,371
22,773
49,287
12,334
14,978
18,350

I1)
1

$500,000-1750,000
$750,000-$1,000,000

-!
J
Personal | I n v e s t e d I Total tax.
!
service (8 i c a p i t a l
per c e n t ) , i ( g r a d e d ) . 1

48.39

$i,oao,ooo-$i,50o,ooo

$l,500,000-$2,000,000
$2,000,000-13,000,000
$3,000,000-$4,000,000
$4,000,000-15,000,000
$5,000,000 a n d over
Classes grouped l
O r a n d total




j
|
i

2,313,173
20,070

78,881

836,492 J

103,861,359

2,977,575

22,438,444 |

46,9
1,032,566

528,290
1,765,686

9,800 !
472,637

193,930
481,362

3,752,251

3.61

o

WASHINGTON.
$2,000-12,500 2.
$2,000-82,500...
82.500-83,000 2.
82,500-83,000...
.$3,000-$3,000 2.
$3,000-14,000..

3,490
5,410

673
4,782

200
5,197

105
81,000-85.000
$5,000-80,000 2
$5,000-80,000
$0,000-57,000
$7,000-88,000
$8,000-$9,000
$9,000-$! 0,000
$10.000-811,000
$11,000-812.000
$12,000-813,000
$13,000-814,000
814 i000-815,000
81 o',000-820,000
$20.000-825,000
$25,000-$39,000
$30,000-$10.0(W
$40,000-350,000
$50,000-$C0,000
$f;6,ooo-$7o,ooo
$70,000-f-80,000
$80,000-190,000
$90,000-$] 00,000
$100,000-$]50,000
$150,000-$2G0,000
$200,000-$250,000
$250,000-$300,000
$3OO,OOO-$4OO,OOO
$400.000-8500,000
8500,00O-$750,O0O
$750,000-81,000,000
$1,000,000-$! ,500,000
$1,500,000-82,000,000
$2,000,000-$3,000,000
$3,000,000-8-1,000,000
$4,000,000- $5,000,000
$5,000,000 a n d o v e r
Classes g r o u p e d 1
G r a n d total
1

2,550

13
1,440

805

578
394
303
209
192
141
118
88
306
109
92
97
40
33
15
18
8
6
15
6
1
3
2

-

051 i
885 !
349
748 !
877 224
17,835 952
468 380
11,348 877 ,
70 509 I
7,822 701 i
5, 572 (70 i
;
4,305 893
3,343 574 :
2,871 707 !
2, 785 021 j
2,198 147 :
1, 700 279 :
1,591 035 j
1,278 222 i
5,235 774 •
3,705, 650 ;
2,49R 933 1
3,282, 425 !
1,957, 041 :
1,984, 900 |
902, 507 !
1, 298,102 i
684, 159 !
572, 497 j
1,763, 432 I
1,046, 510
1
$7,650
12,237
1,791
13,0;>2

C)
0)
C1)
C1)

$63,049
57,044
23,294
97,013
12,395
174,520
0,134
112,902
1,749
94,702
71,912
53,029
41,271
35,500
33,806
30,090
24,454
16,310
11,333
71,917
43,OSS
32,199 i
SO! (104 .
32^025 i
50,810
15.497
35,'223
4,823
27,104
38,435
14,589

(
O
C1)
C1)
C1)

C) '
;
C1)

0)

$4,707
10,142
12,292
33,968
16,052
19,538
18,181
17,577
22,021
15,686
84,238
81,582
77.789
107! 402
70', 751
81,513
47,018
08.525
04', 706
45,378
166,505
125,870
1
C1)
C)
l

()
0)

2,406
10,420
19,162
24,008
18,783
22,918
17,649
16,964
18,148
12,055
57,548
44,865
25.871
50,738
10,271
18,508
8,928
13,427
15,502
5,200
13,037
5,9S2

36,128 j

C1)
C1)
C1)

122,256
113,379
115,167
128,146
102,825
110,593
96,028
94,448
92,110
62,343
287,297
278,385
172,181 i
256,049 !
160,133
135,385
75,104
100,820
92,422
60,895
239,933 !
145,003 I
21,560 j
242,197 I
149,327 S

1.56
2.03
2.67
3.83
3.58
3.97
4.37
5.37
5.79
4.88
5.49
7.39
6.89
7.80
8.18
6.82
7.80
7.77
13. 51
10. 64
13. 61
13.85
9.55
29.62

270,678

610
1,669
4,795
8,437 !
12,083 I
13,465 I
20,453l
17,499 j
8,542 j
39,954 |
77,062 ;
23,095 i
42.244 !
45^504 i
9,777 ;
7,329!
4,998;

26.25

4,094,267

3.23

Q
O

19.41

'
2,844,232 |
i 27,687;

68,297

126,775,115 j 1,445,728

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




$259,820 i
94,974
231,043
105,197 |
308,127 I
357,508 !
327,333 '
950,141
49,190 :
.
114,335
568,233 i
92.207
633,453!
82;044
498,286
65,375
490,174
58,953
427,801 i
544,590
56,054
46,733
380,744
39,454
290,083
33,842
315,085 !
26,060 '
400,400 j
1,607,837 ! 105,557
1,385,329 '• 71,876
1,000,895 'i
45,426
55, 605
1,459,780 !
33,007
9'o7,279 i
928,751 i
25,557
545,577 !
11,829
801,624 |
13,870
352,623 i
12,154
205,930 !
10,317-j
!,155,234 |
24,203 i
574,230 i
13,151
(O !
C1) :
C1) !
1

32,531

554,572

20,742,315 | 1,435,967

2,336,718

1,750,363

50,502

46,157

487 ; 200 |

420,737

2 Nontaxable; exemptions and dividends exceed the net income.

to
CD

TAB'LE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the number
of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

CO

o

WEST VIRGINIA.

Income class.

$2,000-12,500 i . . .
$2;000-$2,500
•S2,500-JS8,000'..
$2,500-$8,000
$3,000-$4,000i...
$3,000-$4,000
$4,000-15,000 i . . . .
$4,000-$5,000
-15,000-16,000 i . . .
85,000-86,000
$6,000-17,000
$7,000-18,000
«8,000-$9,000
$9,000-$10,000
$10,000-811,000...
$ll,000-$12,000...
$12,000-$i:j,000...
$13,000-114,000...
$14,000-115,000...
$15,000-$20,000...
$20,000-325,000...
$25,000-$30,000...
$30,000-140,000...
$40,000-$50,000...
$50,000-160,000...
$60,000-170,000...
$70,000-180,000...
$80,000-190,000...
$90,000-$100,000..
$100,000-$150,000.
$150,000-1200,000.
.1200,000-1250,000.
$250,000-$300,000.
«300,000-$400,000.
$400,000-$500,000.




Number
of
returns.

!, 283
!,002
768
1,187
352
?,520
149
,320
11
840
493
361
261
212
157
103
100
108
81
238
147
78
111
68
25
25
22
12
10
32
12
2
2

Total net
income.

$5,056,798
4,690,369
2,070,816
6,057,218
1,152,825
8,744,004
658,670
5,898,264
57,434
4,589,336
3,206,964
2,678,073
2,352,057
2,004,062
1,871,840
1,177,079
1,220,373
1,447,541
1,163,350
4,042,246
3,254,146
2,060,643
3,814,349
2,945,719
1,296,374
1,575,603
1,624,019
1,009,067
958,031
3,833, 709
2,153,639
489,516
(2)

Exemptions from normal
tax.
Contributions.

$34,635
33,322
23,006
150,998
21, 714
99,731
11,169
77, .844
3,290
567,970
51,570
42,490
35,960
39,531
33,479
17,450
19,196
19,639
24,629
87,249
64,249
34,657
76,021
59,091
12,507
29,744
41,546
27,352
14,253
101,516
30,517
11,390
(2)

Dividends.

$324,736
196,183
384,095
209,602
574,910
530,078
458,890
499,053
42,487
830,313
752,955
715,574
648,914
472,379
613,076
530,267
491,149
554,463
431,585
1,789,518
1,629,611
1,256,224
2,358,992
1,898,098
1,071,280
1,179,292
1,150,642
555,416
872,057
2,532,093
1,929,811
369,825
(*)

War excess profits tax.
Normal
tax.

Surtax.

Personal
service (8
per cent).

Invested
capital
(graded).

Total tax.

Average
rate of
tax.

Per cent.
$19,538

$19,538

6." 42

28,357

28,357

.47

'57," 832

"58,* 092
265

55,332
64,163
47,815
36,989
33,164
34,419
29,610
16,281
18,616
23,103
18,368
59,588
49,306
31,295
48,464
37,183
9,494
17,856
16,667
12,420
5,263
44,358
27,664
4,071

$7,842
5,993
8,291
9,703
11,786
30,083
9,296
11,678
16,439
15,210
62,114
76, 757
74,682
140,837
136,350
63,035
102,005
111,685
71,792
79,443
361,851
301,026
77,470
(2)

1,383
3., 503
6,619
6,256
21,656
15,041
5,219
8,576
10,659 !
11,854 j
36,389 [
31,557 j
13,876
25,415 I
23,017
2,201
12,134
5,780
6,651
3,000
22,839
11,386
1,120
(2)

1 1
—

W
H

$314

55,9ii

252
241

73,640
57,552
51,899
52,040
69,898
74,997
32,422
42,757
52,032
49,011
167,709
170,221
122,484
224,840
209,385
78,721
139,288
134,132
90,863
87,706
470,703
340,076
82,661
H2,661

1.60
1.79
1.94
2.21
3.49
4.01
2.75
3.50
3.59
4.21
4.15
5.23
5.94
5.89
7.11
6.07
8.84
8.26
9.00
9.15
12.28
15.79
16.89
16.89

74,507

11.14

2,917
2,037
263
1,626
3,887
1,831
3,579
9,618
12,601
2,631
10,124
12,835
3,991
7,293

41,655 !

I
1 1
—

O

U

3

a
o

C1)

$500,000-^750,000
$750,000-41,000,000
$1,000,000-11,500,000
!$1,«500,000-$2,000,000
$2,000,000-48,000,000
$3,000,000-14,000,000
$4,000,000-15,000,000
$5,000,000 and over
Classes grouped 2
Grand total

1,614,932
15,093

54,18-3

1,271,777

7,783

205,391

1,940,508

28,855,520

850,928

1,913,289

290,812

13.43

3,172,724

3.68

5,276

86,279,550

61,282

117,695

WISCONSIN.
$2,000-12,500 i
$2,000-12,500
$2,500-$3,000 i
$2,500-$3,000
S3,000-$4,000 i
$3000$4000
$4,000-$5.000 i
$4,000-$5;000
$5,000-86,000 i
$5,000-$6,000
$6,000-$7,000
$7,000-$8,000
$8,000-$9,000
$9,000-410,000
$10,000-$ll,000....
$ll,000-$12,000....
$12,000-$13,000....
$13,000-414,000....
$14,000-$15,000....
$15,000-$20,000....
$20,000-$25,000....
$25,000-$30,000....
$30,000-$40,000....
$40,000-$50,000....
$50,000-$60,000....
$60,000-170,000....
$70,000-$80,000....
$80,000-190,000....
$90,000-$100,000...
$100,000-$150,000..
$150,000-1200,000..
$200,000-$250,000..
$250,000-$300,000..
$300,000-$400,000..
1

4,829
6,075
1,209
6,209
472
6,591
124
2,971
11
1,627
1,048
705
493
433
293
195
199
161
154
435
255
173
189
95
71
47
30
23
22
29

$10,624,959
13,826,371
3,265,883
16,946,072
1,567,912
22,562,569
'556,277
13,342,192
57,634
8,861,869
7,018,456
5,270,153
4,189,596
4,088,866
3,077,613
2,239,508
2,471,717
2,293,169
2,240,892
7,503,315
5,626,602
4,735,855
6,484,346
4,215,860
3,876,230
3,047,122
2,267,415
1,928,646
2,086,657
3,499,721
3,133,811
1,068.877

Nontaxable; exemptions and deductions exceed the net income.




$78,191
476,776
30,134 j
124,926 |
19,655 I
216,523
9,681 !
143.754 :
'854 I
119,030
89,537 i
72,544 i
62,011 |
48,728
47,522
30,585 I
40,653 I
35,026
38,553
123,961
94,185
93,366
128,491
100,276
93,726
77,737
36,856
56,047
48,382
130,950
123,539
39,208

$48,503

$48,503

0.35

"78*666'

78,668

""."46

151,831

854,983

2

1,420

$11

137,278

" 4," 997

"44

111,835
97,746
78,966
65,389
65,978
46,213
38,193
39,285
35,398
35,078
125,174
80,911
71,366
75,287
55,986
43,269
52,805
14,712
22,473
28,460
31,107
14,526
6,739

$5,876
16,148
14,271
15,811
20,181
18,662
17,652
20,967
21,626
23,173
109,699
101,301
127,494
186,986
148,551
170,171
166,052
103,881
98,326
133,779
295,908
252,182
118,556

1,691
11,570
17,663
18,819
26,868
20,516
21,630
20,236
16,661
22,772
103,239
81,075
70,073
77,708
148,550
29,895
23,934
18,429
22,893
26.836
49,791
14,696
12,322

172
791
1,369
3,827
3,263
10,182
7,226
10,465
7,036
1,924
17,200
32,810
20,233
12,019
40,625
14,196
46,435

4,284

'i53,'262 i
142,319
119,574 !
126,255
112,269
103,846
116,290
95,573 I
84,701 I
90,953 !
80,721
82,947
355,312 i
296,097 I
289,166
352,000
393,712
257,531
289,226
137,022
143,692
189,075
381,090
281,404
137,617

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

1.07
1-35
1.80
2.13
2.48
2.84
3.11
3.78
3.68
3.52
3.70
4.74
5.26
6.11
5.43
9.34
6.64
9.49
6.04
7.45
9.06
10.89
8.98
12.87

h
Q
XJi

3

O

o

g

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the number
Co
of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.
to
WIS C O N S I N - Continued.
Exemptions from normal !
i
tax.
Income r

j Number
I
of
I returns.

Normal
tax.

Total net
inconre.
tioiK.

$4or,poo-$oco,ooo
$500,000-8750,000
$75O,OOO-$l,000,000
$l,000,000-$l,500,000...
$1,500,000-$2,000,000...
$2,000,000-93,000,000...
$3,0OO.O0O-$4,000,000...
$4,00(1000-$5,000,000...
$5,000,000 a n d over
Classes g r o u p e d i

(0
0)

War excess profits tax. !

0)
(0

Surtax.

0)
I1)

()
0)

Personal i Invested
service (8 [ capital
per cent).
(graded).

Dividends.

0)
(

Total tax.

$119,465
277,902

)
0)

Average
| rate of
! tax.

> Per cent.
32.02
39.29

Ii

Q
Ul
$1,174,088

Grand total.

$10,004

175.150,253 ! 2,841,411

714,595

$17,589 •

47,461,859 j 1,670,697 :

$406,018 I

$3,760 ;

2,5P3,271 >

868,112 i

$234,112

5,366,192 j

3.06

3
o
o

WYOMING.
$2,000-32,500 2 . .
$2,000-$2,500...
$2,500-$3,000 2 . .
$2,500-83,000...
$3,000-54,000 2 . .
13,000-14,000...
$4,000-^5,000 * . .
$4,000-^5,000...
85,000-56,000 2 . .
$5,000-$6,000...
$6,000-17,000...
$7,000-^8,000...
$8,000-39,000...
$9.oo:)-sio,ooo..
$ 10,000-$l 1,000.
$11,000-112,000.
$12,000-$13,000.
$13,000-^14,000.




Ul

538
914
111
813
42
893
16
485
4
244
153

!
!
:
!

i

110 !
84 '
71 '
66 :

37 I
35 I
26 i

$1,185,346 I
2,062,510
29S, 061
2,210,997
137, 739
3, 0R5, 638
71,365
2,149,684
21,727
1,342,648
986,211
831,460
713, 769
676,899
688,809
423,281
433,121
350,918

$7,387
8,353
1,997
9, 204
1,470
19,441
831 |
14,055
26 !
8,114 i
8,738 i
5,453 !
5,980 I
3,921 !
5,027 |
3,365
5,168
1.674

$34,995
14,414
40,954
17,514
53,999
51,102
42,362
84,326
8, 766
104,322
79,825
140, 013
85,267
78,013
109,251
74,083
87,112
57,507

$9,419

23,949

1
!
$999
1,885
2. 751
3,204
4,645
5,166
3,706
4,465
5,039

^7
190
934
1,644
3,222
3,486
4,384
2,357
1,684
120

0.46

11,124
$188

23,544
21,158
16,958
15, 967
14,768
15,433
14,541
10,333
9,401
8,397

$9,419

i
I

11,124

.50

24,137 ;

.79

21

23,572 |

1.10

51
604
1,222
2,563
3,094
672
2,625
460

22,347 !
19,828 ;
20,966 i
22,416 i
26,127!
27.185 i
17,068 i
18,175 1
14,016 !

1.66
2.01
2.52
3.14
3.86
3.95
4.03
4.20
3.99

114,000-1-15,000
$15,000-820,000
$20,000-125,000
$25,000-830,000
$30,000-$40,000.
$40,000-8 50,000
$50,000-160,000
$60,000-170,000
$70,000-180,000
$80,000-890,000
$90,000-1100,000
$100,000-8150,000
$150,000-1200,000
$200,000-1250,000
$250,000-.S300,000
$300,000-8400,000
$400,000-8500,000
$500,000-8750,000
$750,000-81,000,000
$1,000,000-81,500,000
$1,500,000-82,000,000
$2.000,000-83.000,000
$3,000,000-84',000,000
$4,000.000-$5.000.000
$5,000,000 and over.
Classes grouped i

Grand total.
1

30
69
41
29
34
15
10

434,452 ;
1,209,988 !
906,593 i
787,674 i
1,177,613 i
728,894 |
552,438 i
327,121 !
C1) '
i(
C1)

,,

909,147
4,882

24,684,103 |

1,990
9,919 I
7,571 i
6,045 |
17,005 |
6,867 I
8,991 !
2,450 j
C1)
C1)

0)

900 i

J

171,942

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




9,991
27,686 I
21,152;
20,886 i
26,413 j
20,832 :
15,038 !
8,288 !

95,016
290;378
279,680
193,349
441,094
191,966
132,850
162,994:
(i)

5,735
22,507 :
21J595 i
24,731 I
47,063 ;
41,483
34,060 j
20,267 i

2,339
4,975 !
19,853
3,814
4,193
6,239
4,785 I
1,424 ;

01,112 ;

229,563

2

354,431

66,850

6.14
5.57
8.02
7.19
8.20
10.33
10.41
9.16
2.95
14.89
5.66

810,664 i

3.28

7. i4

1,200

310,413 j

26,656
67,454
72,695
56,669
96,600
75,271
57,495
29,979
2,138
6,943
33,120
29,264

i1)
C1)

3, ISO, 715 |

8,591
12,286
10,095
7,238 ;
18,931
6,717
3,612

Nontaxable: exemptions and ded actions exceed net income.

3
O

g


Federal Reserve Bank of St. Louis, One Federal Reserve Bank Plaza, St. Louis, MO 63102