Full text of Statistics of Income : 1918
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TREASURY DEPARTMENT UNITED STATES INTERNAL REVENUE STATISTICS OF INCOME COMPILED FROM THE RETURNS FOR 1918 U N D E R T H E D I R E C T I O N O F T H E COMMISSIONER OF INTERNAL REVENUE WASHINGTON GOVERNMENT PRINTING OFFICE 1921 ADDITIONAL COPIES OF THIS PUBLICATION MAY BE PROCURED FROM THE SUPERINTENDENT OF DOCUMENTS GOVERNMENT PRINTING OFFICE WASHINGTON, D. C. AT 15 CENTS PER COPY V CON T E N TS Page. OFFICIAL TRANSMITTAL PERSONAL INCOME-TAX RETURNS 5 5 Text tables— Simple and cumulative distribution of personal returns, by income classes, calendar year 1918. . Distribution of personal returns by States and Territories, calendar year 1918 Classification by sex and family relationship Text table—Distribution of personal returns, by sex and family rela tionship, calendar year 1918 Income exempt from normal tax Text table—Net income exem )t from and amount subject to normal tax, personal returns, calendar year 1918 Service, business, and property as e ources of income Text table—Distribution by sources, personal income, calendar year 1918 Income from service, business, and property by income classes Text tablesDistribution of personal income from service, business, and property, by income classes, calendar year 1918 Distribution of personal income by sources and by income classes, showing the proportionate amount from each source, expressed in percentages, calendar year 1918 Income from business Text table—Income reported fr< mi business pursuits, calendar year 1918. PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS 6 7 8 8 8 8 8 9 9 9 10 10 11 11 Text table—Returns of partnerships and personal service corporations, calendar year 1918 CORPORATION INCOME-TAX RETURNS 11 12 Corporation income distributed by industrial groups 13 Text table—Distribution of corporation income by industrial groups, and into those reporting net income and those reporting no net income, calendar year 1918 "J 3-14 Income and deductions 15 Text tablesDistribution of corporation inc Dine by industrial groups and by nature of deductions, calendar year 1918 15-16 Corporation income and deductions by industrial groups, showing amounts returned exprei- sed in percentages, calendar year 1918.. 17 Income on Federal obligations not exempt from tax 17 Income wholly exempt from tax 17 Corporation returns distributed by income classes 18 Text table—Corporation returns distributed by income classes, calendar year 1918. 18 INCOME RETURNS BY STATES 18 Combined personal and corporation income and tax Text table—Personal and corporation income and tax by States and Territories, calendar year 1918 PROGRESS OF INCOME TAXATION 19 20 Text tablesPersonal returns, number filed for calendar years 1918, 1917, and 1916, by income classes Personal returns, net income reported for calendar years 1918, 1917, and 1916, by income classes Personal returns, tax yield for calendar years 1918, 1917, and 1916, by income classes. Personal returns, average tax and average rate of tax per individual, calendar years 1918, 1917, and 1916, by income classes 18 3 20 20 21 21 4 CONTENTS. PROGRESS OF INCOME TAXATION—Continued. Text tables—Continued. Page. Personal returns, number filed for calendar years 1918, 1917, and 1916, by States and Territories 22 Personal returns, net income reported for calendar years 1918, 1917, and 1916, by States and Territories 23 Personal returns, tax yield for calendar years 1918, 1917, and 1916, by States and Territories 24 Personal returns, income by sources for calendar years 1918, 1917, and 1916 25 Corporation returns, number filed for calendar years 1918, 1917, and 1916, by States and Territories ^ 26 Corporation returns, net income reported for calendar years 1918, 1917, and 1916, by States and Territories 27 Corporation returns, tax yield for calendar years 1918, 1917, and 1916, by States and Territories 28 SUMMARY OF INCOME REPORTED BY YEARS 28-30 BASIC TABLES. PERSONAL INCOME TABLES—Nos. 1-9— Distribution of income by States— 1. For the United States 32-33 Distribution by income classes— 2. For the United States 34-35 Simple and cumulative distribution by income classes— 3. For the United States 36-37 Sex and family relationship—Distribution by States— 4. For the United States 38-39 Sex and family relationship—Distribution by income classes— 5. For the United States 40-41 Distribution of income by sources and by States— 6. For the United States 42-43 Distribution of income by sources and by income classes— 7. For the United States 44-45 Distribution by income classes— 8. By States and Territories 46-80 Number of returns by income classes and by States and Territories, calendar years 1918, 1917, and 1916— 9. For the United States 81-89 CORPORATION INCOME TABLES—Nos. 10-13 Distribution by States— 10. For the United States Distribution by industries— 11. For the United States Distribution by income classes— 12. By industrial groups Distribution by industrial groups— 13. By States and Territories 92-93 94-101 102-112 113-150 (HAM 5H0WHK IT INCOME aAS5E5JHE NVMSE1'OFttJLSONAL INCOME-TAX UTV1N5 FILED mm CALENIAt YEAR. EMIEI 18 mtmti.: THOUSAMDS. (1 T s 8 S ? S 8 S 8 8 | 2 g g f 8 S § 8 I 8 2 | | . | | | g | | | 2 8 8 ? g 8 g 8 | 8 2 8 § | 8 8 $ 8 8 | 2 8 8 | | | § . | |! % S5S S:((;! I ? 1 1 1 S $ i.»oo io$ z.000 riHHH|||HB|lllilHi^rilBHHIilHHlB^H^^AA^AA^^Hil^M^^^^^MM^^^i^^^^Hrti 2,000 * 3,ooo WiHi^Bi^^^H^P^KflH^^^l^^^HHHHMHaHBHiH^^^^^^^^^HBimHHHBHBi 3,000 - 4,000 DHqp^HE^HV^^PV^^P^^^^V^^VmilimPHH^^^^H^^^^^^HHBMBMMfli M 4.000 " 5.000 ^gg^gggggglg^g^iif^p^^^^^^^^^^lj^"1 1 1 I I I 1 1:1 1 1 1 1 1 1 1 1 1 1 WSKMmKMKr 5 ,000 -. 6,000 4,000 - 7,000 | W M B i i 7,000 * HfiiU^ s.ooo "Ml • • • • • • • • • • • TAIL! SM0WIR6 H T M 1WMIII, OP K&S6NAL IHCOMt-TAX M T U M J HUM 90% TNI CAL1NIAI. TIAfc. IM»I» »f(m»Et. SI, If IS. • I S T R I I V m 6T HK6MI CLASSES- •,ooo - t,ooo .ppHHP" »,ooo » 10,000 - 10,000 11,000 I^JPI Hill W^^^ ' I I OOO I I IAO 12,000 " 13.000 » 13,000 14,000 14,000 15,000 - IS.000 20,000 INCOME CLA5J15 ~ 1,000 3,000 4,000 5,000 6.000 7,000 6,000 9,000 F p| | | • • • • 20,000 - 25.000 30,000 40,000 40,000 50,000 - 50.000 j j j 60,000 1 Alt OAA TO IIAO 1 * 80,000 - 40,000 - 100,000 - 150,000 " 200,000 [ 70,000 50.000 fO.000 100,000 150.000 •• U p ' S.OOO 4,000 > • 6,000 7,000. 8,000. 9,000 10,000. • 12,000 | 15,000 20,000 25,000 30,000 • • 1 • > 50,000 70,000 80,000 90,000 100,000 • 7O,ooa 60,000 «o,aaa 100,000 ico.ooa • 3OOOOO 400,000 sootooa 200,000 i 300,000 300,000 %000,OCO AND OVF*. 400,000 - 500,000 500.000 - 754000 750,000 - 1,000,000 1,000,000 * 1,500.000 1,500.000 -2,000,000 2.000.000 -3.000,000 5,000.000 "4,000,000 4,000.000 -5,090,000 • I 247 260 122 IS? 7SOtOOO • 1,000,000 1,500,000 ?,ooo,ooo 3,000,000 4,000,000 if II 4. »,425.II4 TOTAL RECAPITULATION JOINT MTUfcNS Of HUStmS AN» WIVES,WITH OIL WITHOUT »irtNPCRT CHILI1IN, WCLV0UI6 NVS6AM»f WHOSE Wlve5,TBOW«M LIVM6 WITH THM, Hit* H9MLHL fcrrvui; WIVES MAKM6 StMkATt ftnW&Mf FUM MUftAMB} SlMCLt HIM, HEAD5 OF FAMILIC) SIN«LE WOHENtHCAK OF FAMILItf SmtLEMEN.ALLOTNIft. SM6L2 WOMEN,ALL OIMU. TOTAL £,559,057 35,94£ 29«,902 82,151 1,195,301 255,661 < 1 5,000,000 ANO OVER. < 1 1 1 18J' "—21. ( T ofecepage 5.) i iSi§§§3 THOUSANDS. - 4OI - 300,000 - 16.371 _ 13.202 10,882 9.113 JO 227 16,350 0.206 11,687 6,449 3,720 2.441 — 1.691 I ltd 9342.356 14, OOO 15, OOO 20,000 25,000. 30,000. •40,000. 500,000 750,000 1,000,000 1,500,000 2,000,000 3,000,000 400,000 . 79.152 5 1,561 5.117 2 7,152 IS.AOO 9M% AAA m >CO Ofill 250,000 HUMBIt Of UTU/tNS ,516,958 .496,876 610.095 522.241 • • 11,000 15,000 —i 25,000 30,000 - \TT o o < o •I °^ » a !• STATISTICS OF INCOME, CALENDAR YEAR 1918. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C, December 23, 1920. Hon. DAVID F. HOUSTON, Secretary of the Terasury. SIR: I have the honor to transmit herewith the following statistical report of economic data compiled from the returns of net income (individual, corporation, and partnership) filed for the calendar year ended December 31, 1918. PERSONAL INCOME-TAX RETURNS. The number of personal returns filed as of the calendar year ended December 31, 1918, was 4,425,114. The total amount of net income reported by these returns was $15, 924,639,355, and the tax (normal tax and surtax) amounted to $1,127,721,835. The average amount of tax per individual was $254.85, and the average tax rate 7.08 per cent. As compared with 1917, the above figures show a growth of 952,224 in the number of returns filed, and an increase in the total net income reported amounting to $2,272,256,148, likewise an increase of $436,228,881 in the total tax. The following table shows, by income classes, the distribution of the personal returns, giving the number of returns filed, the amount of net income, and the tax yield; also cumulative totals and relative percentages. The distribution of the returns reporting net income not in excess of $5,000 was based on a comprehensive study and analysis of the data obtained from a sufficient number of such returns filed in each collection district to have constituted a fair average sample of the total. 6 STATISTICS OF INCOME. Simple and cumulative distribution of personal returns, year 1918. [Extract from Table 3.] by income classes, calenda Returns. Income classes. Total Cumulative percentages. the Under Per cent Over the class Under the class Over class the class below. above. of total. below. above. Number in each class. $1,000 t o $2,000 $2,000 t o $3,000 $3,000 t o $5,000 $5,000 t o $10,000 $10,000 t o $25,000 $25,000 t o $50,000 $50,000 t o $100,000 $100,000 t o $150,000 $150,000 t o $300,000 $300,000 t o $500,000 $500,000 t o $1,000,000 $1,000,000 a n d over Cumulative distribution. Simple distribution. 1,516,938 1,496,878 932,336 319,356 116,569 28,542 9,996 2,358 1,514 382 178 67 4,425,114 2,908,176 1,411,298 478,962 159,606 43,037 14,495 4,499 2,141 627 245 67 34.28 33.83 21.06 7.22 2.63 .65 .23 .05 .035 .009 .004 .002 4,425,114 1,516,938 3,013,816 3,946,152 4,265,508 4,382,077 4,410,619 4,420,615 4,422,973 4,424,487 4,424,869 4,425,047 4,425,114 100.00 65.72 31.89 10.83 3.61 .98 .33 .10 .05 .015 .006 .002 34.28 68.11 89.17 96.39 99.02 99.67 99.90 99.95 99.985 99.994 99.998 100.OCO 100.00 Net income. Income classes. Simple distribution. Total Cumulative percentages. the Per cent Over the class Under the class Over class of total. above. below. below. Amount in each class. $1,000 t o $2,000 $2,000 t o $3,000 $3,000 t o $5,000 $5,000 t o $10,000 $10,000 t o $25,000 $25,000 t o $50,000 $50,000 t o $100,000 $100,000 t o $150,000 $150,000 t o 1300,000 $300,000 t o $500,000 8500,000 t o $1,000,000 $1,000,000 a n d over Cumulative distribution. 14.02 $15,924,639,355 22.78 13,692,284,778 22.20 10,065,459,940 6,530,240,938 13.47 4,384,550,922 10.90 2,648,002,872 6.14 1,669,960,162 4.27 990,239,425 1.78 706,132,685 1.92 401,107,868 .91 256,562,440 .75 137,486,892 .86 $2,232,354,577 3,626,824,833 3,535,219,007 2,145,690,016 1,736,548,050 978,042,710 679,720,737 284,106,740 305,024,817 144,545,428 119,075,548 137.486,892 $2,232,354,577 5,859,179,410 9,394,398,417 11,540,088,433 13,276,636,483 14,254,679,193 14,934,399,930 15,218,506,670 15,523,531,487 15,668,076,915 15,787,152,4G3 15,924,639,355 100.00 85.98 63-20 41.00 27.53 16-63 10.49 6.22 4.44 2.52 1.61 .86 Under t h e class above. 14.02 36.80 59.00 72.47 83.37 89-51 Q3.78 95-56 97.48 98.39 99.14 100.00 100.00 | 15,924,089,355 ! Tax (normal tax and surtax). Simple distribution. Income classes. Cumulative distribution. Cumulative percentages. the Under Amount in each Per cent Over the class Under the class Over class the class below. above. class. of total. below. above. $1,000 to $2,000 $2,000 to $3,000 $3,000 to $5,000 ^5,000 to $10,000 $10,000 to $25,000 $25,000 to $50,000 $50,000 to $100,000 $100,000 to $150,000 $150,000 to $300,000 $300,000 to $500,000 $500,000 to $1,000,000 $1,000,000 and over Total $26,481,602 35,415,344 82,928,720 93,057,963 142,448,679 130,240,648 147,428,655 95,680,064 136,155,916 79,164,847 69,834,148 88,885,249 2.35 3.14 7.35 8.25 12.63 11.55 13.07 8.48 12.07 7.03 6.19 7.89 1,127,721,835 100.00 $1,127 721,835 1,101 240,233 1,065 824,889 982 896,169 889, 838,206 747 389,527 617 148,879 469 720,224 374, 040,160 237 884,244 158 719,397 88 885,249 $26,481,602 61,896,946 144,825,666 237,883,629 380,332,308 510,572,956 658,001,611 753,681,675 889,837,591 969,002,438 1,038,836,586 1,127,721,835 100.00 97.65 94.51 87.16 78.91 66.28 54-73 41.66 33.18 21.11 14.08 7.89 2.35 5.49 12.84 21.09 33.72 45.27 58.34 66.82 78.89 85.92 92.11 100.00 STATISTICS OF INCOME. 7 The distribution of the personal returns by States and Territories is exhibited in the following table, in which are shown, for each State, the number of returns filed, the amount of net income, and the tax yield; also relative percentages. Distribution of personal returns, by States and Territories, calendar year 1918. States and Territories. Alabama. Alaska .... Arizona Arkansas.. . California Colorado. . Connecticut Delaware . District of Columbia Florida.. . Georgia Hawaii.. Idaho Illinois Indiana... . Iowa. Kansas Kentucky . . . Louisiana.. Maine Maryland Massachusetts Michigan... Minnesota Mississippi. . Missouri Montana Nebraska.. Nevada New Hampshire New Jersey.. New Mexico... New Y o r k . . . North Carolina. . North Dakota Ohio Oklahoma Oregon... Pennsylvania Rhode Island South Carolina. South Dakota Tennessee.. Texas Utah... Vermont. Virginia Washington West Virginia.. . Wisconsin Wyoming Nonresident aliens and citizens residing abroad Total Number Per cent. of returns. 38,988 7,606 13,701 20,612 206,471 54,160 86,489 10,239 43,776 19,102 39,073 4,242 19,249 366,918 104,581 118,933 64,794 47,098 33,432 25,104 87,085 209,786 135,349 84,515 19,949 110,890 34,464 96,049 7,097 |17 317 185,706 13,084 559,753 21,738 29 120 306,918 46 818 34,592 518,729 32,921 20 239 45,505 38,232 114,500 18,517 9 965 51,207 95,422 48,876 94,704 7,821 0.88 .17 .31 .47 4.671.22 1.95 .23 .99 .43 .88 .10 .44 8.29 2.36 2.69 1.46 1.06 .76 .57 1.97 4.74 3.06 1.91 .45 2.50 .78 2.17 .16 .39 4.20 .30 12.65 .49 66 6.94 1 05 .78 11.72 .74 .46 1.03 .86 2.59 .42 .23 1.16 2.16 1.10 2.14 .18 Total net income. $121,250,953 15,434,987 41,579,450 76,354,037 701,850,380 159,487,951 295,617,840 48,358,031 138,966,315 63,681,401 148,366,439 20,054,940 55,954,296 1,256,309,485 325,549,440 450,267,585 218,524,054 166,350,127 137,261,983 84,033,212 303,421,092 868,460,461 415,313,164 291,074,629 70,323,185 409,013,021 90,091,830 306,053,565 17,826,669 56,889,284 653,112,589 36,591,416 2,719,713,784 89,748,811 89,586,415 993,314,432 163,678,297 111,601,050 1,770,848,133 129,630,322 73,855,345 151,725,486 139,173,691 392,975,557 52,454,404 34,063,265 173,104,495 266,096,746 156,557,747 290,199,685 26,413,937 Per cent. 0.76 .10 .26 .48 4.42 1.00 1.86 .30 .87 .40 .93 .13 .35 7.89 2.04 2.83 1.37 1.04 .86 .53 1.91 5.46 2.61 1.83 .44 2.57 .57 1.92 .11 .36 4.10 .23 17.08 .56 .56 6.24 1.03 .70 11.12 .81 .46 .95 .87 2.47 .33 21 1.09 1.67 .98 1.82 .17 Total tax. $4,431,563 316,859 1,724,116 3,269,477 36,070,926 5,844,925 17,690,343 7,158,522 8,669,100 2,367,463 7,077,184 1,857,352 1,493,518 84,560,642 11,456,898 15,928,158 7,880,244 7,918,960 9,353,518 4,263,003 20,415,237 81,307,340 22,336,385 15,262,760 3,542,849 20,716,692 3,012,902 9,373,582 412,342 2,827,724 43,109,648 989,825 354,263,417 5,575,001 2,219,954 55,170,252 7,649 280 6,049 987 137,781,370 13,512,766 2,732 593 4,139,239 6,795,268 21,575,479 1 347,780 1 821 823 7,674,725 9,743,163 5,709,295 11,382,127 1,272,692 Percent. 0.39 .03 .15 .29 3.20 .52 1.57 .63 .77 .21 .63 .17 .13 7.50 1.02 1.41 .70 .70 .83 .38 1.81 7.21 1.98 1.35 .31 1.84 .27 .83 .04 .25 3.82 .09 31.41 .49 .20 4.89 .68 .54 12.22 1.20 .24 .37 .60 1.91 .12 . 16 .68 .86 .51 1.01 .11 3,678 .08 56,473,942 .35 8,665,567 .77 4,425,114 100.00 15,924,639,355 100.00 1,127,721,835 100.00 8 STATISTICS OF INCOME. CLASSIFICATION BY SEX AND FAMILY RETURNS). RELATIONSHIP (PERSONAL The following table shows the distribution of the returns according to the status offamily relationship: Distribution of personal returns, by sex and family relationship), calendar year 1918. [Summary of Table 4.] Returns. Net income. Status of family relationship. Number. Joint returns of husbands and wives, with or without dependent children, and of husbands whose wives, though living with them, filed separate returns Wives making separate returns from husbands Single men, heads of families Single women, heads of families Single men, all other Single women, all other Total 2,559,057 35,942 296,902 82,251 1,195,301 255,661 4,425,114 INCOME E X E M P T FROM NORMAL TAX Percent. Amount. Percent 57.83 $10,942,720,894 .82 333,218,749 6.71 857,115,228 1.86 273,794,078 27.00 2,726,887,806 790,902 600 5.78 100.00 68.71 2.09 5.38 1.72 17.13 4.97 15,924,639,855 (PERSONAL 100.00 RETURNS). The amount of net income free from normal tax on account of personal exemption and dividends is shown in the following table: Net income exempt from an amount subject to normal tax, -personal returns, calendar year 1918.. Status of income. Net income exempt from normal tax: Personal exemption Dividends Total Net income subject to normal tax. Total net income.. Amount. $8,096,767,023 2,468,749,244 Per cent of total net income. 51 15 10,565,516,267 5,359,123,088 34 15,924,639,355 100 S E R V I C E , B U S I N E S S , AND P R O P E R T Y AS SOURCES O F INCOME RETURNS). (PERSONAL In the table immediately following are shown the amounts of net income reported from the returns for 1918 according to the origin, that is, whether from personal service or from property. STATISTICS OF INCOME. Distribution by sources, personal income, calendar year 1918. Source of income. Amoimf. Personal service: Salaries, wages, commissions, bonuses, director's fees, etc $8,267,391,550 Business, trade, commerce, partnership, farming, and profits from incidental sales of real estate, stocks, bonds, and other property 4,630,455,322 Total Property: Rents and royalties Interest on bonds, notes, etc., including fiduciaries and foreign sources Dividends Total Total income General deductions Net income Per cent of total income. 47 26 12,897,846,872 73 975,679,666 1,403,485,691 2,468,749,244 5 8 14 4,847,914,601 27 17,745,761,473 1,821,122,118 100 10 15,924,639,355 90 INCOME FEOM SERVICE, BUSINESS, AND PROPERTY BY INCOME CLASSES (PERSONAL RETURNS). A comparison of the income from service and business and income from property, by income classes, is shown in the following table. This table also shows by percentages the proportion from each source. Distribution of personal income from service, business, and property by income classes, calendar year 1918. [Summary of Table 7.] Income classes. $1,000 t o $2,000 $2,000 to $3,000 $3,000 t o $5,000 $5,000 t o $10,000 $10,000 to $20,000 $20,000 t o $40,000 $40,000 t o $60,000 $60,000 t o $80,000 $80,000 to $100,000.... $100,000 to $150,000... $150,000 to $200,000... $200,000 t o $250,000... $250,000 to $300,000... $300,000 to $500,000... $500,000 to $1,000,000... $1,000,000 to $1,500,000 $1,500,000 to $2,000,000 $2,000,000 and o v e r . . . Total Per cent oftotal income in each class. Income from property. 12,005,647,459 3,355,952,179 3,122,872,627 1,800,057,094 972,450,376 038,365,827 271,008,802 153,2150,503 93,503,150 130,374,170 70,749,771 43,004;137 32,527,825 60,025,373 41,9*53,317 14,244,560 9,806,202 3,966,822 80.97 86.78 81.50 71.32 00.86 52. 43 47.00 45.66 41.89 41.46 38.54 41.32 41.47 3S.99 28.40 30. 27 29.40 4.12 $309,505,860 510,808,012 708,071,866 726,332,276 025,303,171 579,201,411 305,633,474 182,366,073 129,689,932 192,014,551 112,800,417 01,050,244 45,913,959 103,320,801 105,772,999 32,819,445 23,549,175 92,308,335 13.03 13.22 18.50 28.68 39.14 47.57 53.00 54.34 58.11 58.54 01.40 58.08 58.53 01.01 71.60 69.73 70.60 95.88 12,897,840,872 72.08 4,847,914,001 27.32 Income from personal service and business. Per cent of total income in each class. 10 STATISTICS OF INCOME. Distribution of personal income from service, business, and property by income classes, calendar year 1918—Continued. Income classes. $1,000 to $2,000 $2,000 to $3,000 $3,000 t o $5,000 $5,000 t o $10,000 $10,000 t o $20,000 $20,000 t o $40,000 $40,000 to $60,000 $60,000 to $80,000 $80,000 to $100,000 $100,000 t o $150,000.... $150,000 to $200,000.... $200,000 t o $250,000.... $250,000 to $300,000.... $300,000 to $500,000.... $500,000 t o $1,000,000.. $1,000,000 to $1,500,000 $1,500,000 to $2,000,000 $2,000,000 and over.... Total Total income. General deductions. $2,375,153,319 3,866,820,191 3,831,544,493 2,532,389,970 1,597,813,547 1,217,627,238 576,702,276 335,633,176 223,193,088 328,988,727 183,556,188 104,054,381 78,441,784 169,352,174 147,736,316 47,064,011 33,355,437 96,335,157 $142,798,742 239,995,358 296,325,486 386,699,954 227,485,891 161,645,570 84,704,003 51,007,588 31,814,776 44,881,987 34,812,613 14,728,861 11,486,062 24,806,746 28,660,768 7,820,923 17,745,761,473 1,821,122,118 6,476,930 24,969,860 Per cent of total income in each class. Total net income. 6.01 $2,232,354,577 6. 21 3,626,824,833 7.73 3,535,219,007 15.27 2,145,690,016 14.24 1,370,327,656 13.27 1,055,981,668 14.69 491,998,273 15.21 284,625,588 14.25 191,378,312 13.64 284,106,740 18.97 148,743,575 14.15 89,325,520 14.64 66,955,722 14.65 144,545,428 19.40 119,075,548 16.62 39,243,088 19.42 26,878,507 25.92 71,365,297 10.26 15,924,639,355 Per cent of total income in each class. S3.99 93.79 92.27 84.73 85.76 86.73 85.31 84.79 85.75 86.36 81.03 85.85 85.36 85.35 80.60 83.38 80.58 74.08 Q. 74 The distribution of personal income by sources expressed in percentages is given in the succeeding table. Distribution of personal income by sources and by income classes, showing the proportionate amounts from each source expressed in percentages, calendar year 1918. [Interpretation of Table 7.] Profits from of Partner- sales real ship estate, profits. stocks, and bonds. Income classes. Wages and salaries. 11,000 to $2,000 $2,000 to $3,000 $3,000 to $5,000 $5,0Q0 to $10,000 $10,000 to $20,000 $20,000 to $40,000 $40,000 to $60,000 $60,000 to $80,000 $80,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $1,500,000 $1,500,000 to $2,000,000 $2,000,000 and over 74.67 65.42 48.56 33.55 33.10 28.76, 23.79 21.51 19.00 15.92 13.10 11.22 10.73 9.62 4.37 6.29 1.81 10.20 18.01 27.06 25.67 14.16 9.69 7.65 7.39 6.71 6.37 7.79 6.28 7.38 5.63 6.86 1.89 5.26 .25 1.57 2.52 4.34 9.38 10.39 11.77 13.49 14.91 14.90 17.33 16.41 22.51 21.21 22.72 14.50 21.19 22.05 1.34 46.59 17.61 6.85 Total .63 Business. Interest and Total invest- income. ment income. Rents and royalties. Dividends. 0.53 .83 1.54 2.73 3.20 2.20 2.08 1.85 1.28 j 1.84 i 1.25 | 1.32 2.16 I 1.01 2.68 I .89 ' .31 1.90 5.18 5.53 6.59 7.08 5.73 3.97 3.58 3.12 2.54 3.07 1.93 1.83 1.44 2.32 2.95 .61 .70 5.11 1.93 2.27 5.27 12.89 23.73 33.01 38.44 39.26 44.08 43.18 44.18 45.40 43.63 45.24 53.65 56.62 51.97 72.28 5.92 5.42 6.64 8.70 9.69 10.60 10.97 11.96 11.49 12.29 15.34 11.44 13.45 13.46 14.99 12.51 17.90 18.49 100.00 100.00 100.00 100.00 100.00 1.64 5.50 13.91 7.90 100.00 IOO.JOO 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 INCOME FROM BUSINESS (PERSONAL RETURNS). The income reported by individuals as having been derived from business pursuits is shown in the following table, distributed according to industrial divisions. These data represent only such amounts reported by individuals as were derived from business operations and 11 STATISTICS OF INCOME. do not necessarily indicate the principal occupations of, or the total incomes reported by, the persons making the returns. Income reported from business pursuits, personal returns, calendar year 1918. Number of busi- Per cent. Net income. nesses reported. Industrial groups. Agriculture and related industries Mining and quarrying Manufacturing: Food products,liquors, and tobacco.. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper, pulp, and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries... Construction Transportation and other public utilities. Trade. Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc Special cases; individuals whose business is not sufficiently denned to be classed under any principal division Total. Per cent. 372,336 8,191 38.85 .85 SI,122,532,163 26,626,800 35.93 .85 12,684 7,742 2,270 631 2,542 216 5,608 1,158 1,290 6,211 4,883 18,606 12,943 218,347 213,700 30,070 1.32 .81 .24 .07 .27 .02 .59 .12 .13 .65 .51 1.94 1.35 22.78 22.30 3.14 51,372,373 43,267,773 10,105,128 2,252,545 11,956,324 1,419,563 16,415,609 6,989,987 5,341,292 29,813,576 23,433,140 53,603,201 39,079,249 777,905,725 678,670,425 90,018,896 1.64 1.38 .32 .07 .38 .05 .53 .22 .17 .96 .75 1.72 1.25 24.90 21.72 2.88 38,951 4.06 133,551,427 4.28 958,379 100.00 3,124,355,196 100.00 PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS. The revenue act of 1918 prescribes that the net income reported by partnerships and personal service corporations be not taxable to such returns, but that such income shall be included in the returns of net income of the individual members or stockholders, according to their distributive share, whether distributed or not. The number of returns and income reported by these two forms of association are shown below. The definition of "personal service corporation/' as contemplated in the above referred to provision, is given in section 200 of the revenue act of 1918: The term "personal service corporation" means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation and in which capital (whether invested or borrowed) is not a material income-producing factor * * *. Summary statement of returns of partnerships and personal service corporations. Classification. Total number reporting. Partnerships Personal service corporations Classification. Partnerships Personal service corporations Reporting net income. Number. Cross income. 91,132 2,997 $7,754,340,077 408,379,927 300,728 3,503 Deductions. $6,814,458,399 $939,881,678 356,455,974 51,923,953 Reporting no net income. Total I number Number. Gross income. Deductions. reporting. j 100,728 3,503 9,596 506 $583,009,357 24,580,935 Net income. $621,516,181 20,497,177 Deficit. $38,506,824 1,916,242 12 STATISTICS OF INCOME. CORPORATION INCOME-TAX RETURNS. Corporation income-tax returns for the calendar year 1918, other than personal service corporations, numbered 317,579. Of these 202,061 reported net income amounting to $8,361,511,249; income-tax $653,198,483; war profits and excess profits tax $2,505,565,939; total tax $3,158,764,422. For the calendar year 1917, the total number of returns was 351,426, of which 232,079 reported net income of $10,730,360,211 and tax aggregating $2,142,445,769. The decrease in the number of returns, and in the amount of net income reported by corporations for 1918, as compared with 1917, is due in great part to the following changes in reporting incomes: 1. Consolidated returns.—Article 632, Regulations 45, revenue act of 1918, specified that— Affiliated corporations, as defined in the statute and in article 633, are required to file consolidated returns on Form 1120. The consolidated return shall be filed by the parent or principal reporting corporation in the office of the collector of the district in which it has its principal office. Each of the other affiliated corporations shall file in the office of the collector of its district Form 1122. * * *. The effect of the above provision, other than the reduction in the number of returns of net income filed, was to reduce the aggregate amount of net income or net loss that would have been reported had each subsidiary unit filed a return of net income as was the case for the calendar year 1917. Thus, for example, a consolidated return may contain 15 subsidiaries, 10 of which have net incomes aggregating $1,000,000, the other 5, deficits amounting to $600,000. The net income of the consolidated return, however, would be $400,000. Therefore, the statistics would report one return of net income of $400,000, whereas had each subsidiary filed an independent return of net income, there would have been, as above stated, 10 returns reporting net income aggregating $1,000,000 and 5 returns showing deficit totaling $600,000. No estimate as to the amount of income affected can be given. 2. Personal-service corporations.—As previously stated in the section of this report relating to personal-service corporations, such returns in 1918 were not subject to tax as were other corporations. They are accounted for under their proper heading. 3. Dividends exempt from tax.—The revenue act of 1918 provides, section 234 (a): "That in computing the net income of a corporation subject to the tax imposed by section 230, there shall be allowed as deductions— " (6) Amounts received as dividends from a corporation, which is taxable under this title upon, its net income, and amounts received as dividends from a personal-service corporation out of earnings or profits upon, which income tax has been imposed by act of Congress," Dividends were reported in the returns of net income for 1914 and 1917, inclusive. The amount of dividends excluded from the income in corporation returns for 1918, is not available. 13 STATISTICS OF INCOME. CORPORATION INCOME DISTRIBUTED BY INDUSTRIAL GROUPS. In the table below are shown the returns of corporations distributed by industrial groups and segregated according to those reporting net income and those reporting no net income. In the transportation and public utility group, both gross income and general deductions lack approximately §5,000,000,000. This is due to the returns of railroad and other utility corporations, to a great extent, reporting on the face of the return, merely the amount of net income or deficit. To have inspected the numerous supporting schedules of these returns for the purpose of compiling the gross income and general deductions was inexpedient, due to the cost and the additional time that it would havre required. Distribution of corporation income by industrial groups and into those reporting net income and those reporting no net income, calendar year 1918. Corporations reporting net income- Industrial groups. Total Per cent number of total of cornumber pora- Num- of corpoTotal tions re- ber. rations Gross income. deductions. porting. reporting in each group. Agriculture and related industries 7,887 10,661 Mining and quarrying Manufacturing: Food products, liquors, and 12,657 tobacco Textile and textile products 8,363 Leather and leather products 1,724 565 Rubber and rubber goods... Lumber and wood products 6,520 1,529 Paper and pulp products. 7,198 Printing and publishing Chemicals and allied sub5,215 stances Stone, clay, and glass prod2,822 ucts Metal and metal products... 13,706 All other manufacturing 6,975 industries Total manufacturing Construction Transportation and other public utilities Trade Public service — Professional, amusement, hotels, etc Finance, banking, insurance, etc Combinations—Predominant industry not ascertainable Inactive concerns Total. 67,274 4,406 5,524 55. £ $420,465,998 1367,801,978 3,597,203,674 3,029,426,465 $52,664,020 567,777,209 9,778 7,018 77.25 83.92 8,891,356,833 8,361,459,707 6,612,560,029 5,847,322,392 529,897,126 765,237,637 1,434 412 4,985 1,277 5,192 83.18 72.92 76.46 83.52 72.13 1,679,523,585 1,563,146,831 1,036,684,977 935,089,865 1,802,007,281 1,628,138,448 967,078,872 870,892,369 858, 142,262 792,200,046 116,376,754 101,595,112 173,868,833 96,186,503 65,942,216 3,576 68.57 3,868,858,346 3,474,445,341 394,413,005 65.77 627, 788,574 544,741,706 76.89 12,924, 990,763 10,871,663,262 83,046,868 2,053,327,501 1,856 10,539 5,138 51,205 7,731 ">,297 18,246 70,149 Net income. 12,564 58,466 73.66 2,666,098,499 2,354,494,040 311,604,459 76.11 41,935,090,021 37,243,594,007 4,691,496,014 68.52 1,529,721,290 134,862,623 68.86 3,226,579,289 2,448,301,447 83.35 20,163,971,759 19,109,498,395 778,277,842 1,054,473,364 1,664,583,913 865,515,406 14,899 9,745 65.41 800,113,370 65,402,036 68,132 49,589 72.78 4,575,929,180 3,891,268,733 684,660,447 8,944 43,656 5,220 45 58.36 .10 3,256,848,358 471,550 2,924,969,139 453,075 331,879,219 18,475 63.63 79,706,659,148 71,345,147,899 8,361,511,249 17,579 202,061 'Gross income and total deductions incomplete (see text). 14 STATISTICS OF INCOME. Distribution of corporation income by industrial groups and into those reporting net income and those reporting no net income, calendar year 1918—Continued. Corporations reporting net income. Industrial groups. Income tax. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Total tax. Per cent of total tax. $4,540,664 49,177,732 $8,201,050 142,186,645 $12,741,714 191,364,377 0.40 6.06 41,443,420 48,936,351 9,750,340 8,526,354 14,815,718 7,810,532 5,548,846 30,215,221 6,471,882 140,489,116 23,915,597 165,310,172 344,513,264 31,779,565 29,814,808 40,857,770 28,524,482 11,848,801 130,391,973 25,584,478 862,542,151 102,953,969 206,753,592 393,449,615 41,529,905 38,341,162 55,673,488 36,335,014 17,397,647 160,607,194 32,056,360 1,003,031,267 126,869,566 6.55 12.46 1.31 1.21 1.76 1.15 .55 5.08 1.01 31.76 4.02 337,923,377 1,774,121,433 2,112,044,810 66.86 7,421,237 82,540,725 79,304,014 64,538,221 66,813,028 290,597,346 71,959,458 149,353,753 369,901,360 2.28 4.73 11.71 5,116,179 59,093,798 9,825,743 60,993,402 14,941,922 120,087,200 .47 3.81 28,080,757 88,289,071 116,369,828 3.68 653,198,483 2,505,565,939 3,158,764,422 100.00 Construction. . . Transportation and other public utilities Trade Public service—Professionsl, amusement, hotels, etc.. Finance, banking, insurance, etc Combinations—Predominant industry not ascertainable Inactive concerns Total War profits and excess profits tax. Corporations reporting no net income. Industrial groups. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries. Total manufacturing Construction Transportation and other public utilities Trade Public service—Professional, amusement, hotels, etc ' Finance, banking, insurance, etc , Combinations—Predominant industry not ascertainable Inactive concerns Total Per cent of total number of corpoNumber. rations reporting in each group. Cross income. Total deductions. 3,481 5;137 44.14 48.18 $103,714,716 397,839,320 $126,031,758 469,312,449 $22,317,042 71,473,129 2.879 1,345 22.75 16.08 16.82 27.08 23.54 16.48 27.87 31.43 34.23 23.11 26.34 534,303,851 146,889,000 46,583,571 12,677,340 197,010,348 43,116,320 114,873,962 208,779,844 62,201,989 433,001,430 432,623,882 565,721,271 154,572,788 49,327,175 14,491,719 213,713,504 46,587,807 124,719,826 223,650,483 69,939,369 477,257,444 449,456,429 31,417,420 7,683,788 2,743,604 1,814,379 16,703,156 3,471,487 9,845,864 14,870,639 7,737,380 44,256,014 16,832,547 157,376,278 290 153 1,535 252 2,006 1,639 966 3,167 1,837 16,069 23.89 2,232,061,537 2,389,437,815 2,434 5,682 11,683 31.48 31.14 16.65 281,716,215 1495,416,523 1,497,772,270 298,330,231 1594,195,053 1,550,664,341 16,614,016 98,778,530 52,892,071 5,154 18,543 34.59 27.22 232,412,501 1,313,832,572 252,774,793 1,519,807,399 20,362,292 205,974,827 3,724 43,611 41.64 99.90 200,965,243 1,891,267 242,156,466 4,684,220 41,191,223 2,792,953 115,518 36.37 6,757,622,164 7,447,394,525 689,772,361 i Gross income and total deductions incomplete, Deficit. (see text p. 13.) 15 STATISTICS OF INCOME. INCOME AND DEDUCTIONS. The division of corporation income according to the nature of deductions is given in the succeeding table, which shows by industrial groups the aggregate amount received by all corporations, both those reporting net income and those reporting no net income, and the deductions under the various headings. Distribution of corporation income by industrial groups and by nature of deduction, calendar year 1918. Industrial groups. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors and tobacco Textile and textile products Leather and leather products . Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing. Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing..; Construction Transportation and other public utilities Trade Public service—professional amusements, hotels, e t c . . . Finance, banking, insurance, etc Combinations — predominant industry not ascertainable Inactive concerns Total number of returns. Total m gross income Cost of goods. Compensation of officers. Interest paid. Domestic tax. 7,887 $524,180,714 $267,209,346 $16,144,097 10,G61 3,995,042,994 1,806,562,618 53,143,770 $21,588,942 $11,605,066 67,010,715 50,610,967 12,057 9,425,660,684 350,838,662 133,675,818 106,856,996 105,712,538 8,303 0,759,449,029 077,052,283 142,205,906 1,724 1,726,107,156 397,470,708 34,413,531 20,555,060 565 1,049,362,317 745,382,666 8,813,332 17,366,622 5,059,957 0,520 1,999,017,629 377,307,423 52,352,467 35,663,129 20,986,571 1,529 726,550,541 437,356,863 21,683,953 43,438,431 12,186,155 8,875,311 9,277,321 :, 077,638,190 5,909,227,462 67,652,445 44,721,679 7,198 5,215 2,822 13,70t ,010,195,192 973,016,224 689,990,563 419,109,992 69,942,988 30,929,710 31,306,980 14,808,449 !, 357,992,193 \, 849,955,775 272,272,653 174,539,551 7,731 1,946,300,128 1,215,621,964! 371,657,480 70^ 149 21,661,744,029 17, 137,499,331 14,899 ., 097,927,907 328,811,931 08,132 1,889,761,752 L, 624,564,798 8,944 3,457,813,601 2,239,404,068 1,159,945 43,656 2,362,817 618,424,858 56,809,318 347,275,631 48,575,540 196,103 4,798,166 33,699,055 16,902,796 539,214,995 312,198,138 53,383,912 138,960,885 4,869,458 23,135,176 84,152,534 (,098,722,381 1,173,134,296 84,813,629 6,975 67,274 44,167,151,558 31,463,386,671 892,629,145 18,246 13,' 1,721,995,812 6,373,911 14,316,342 1 5,410,319 478,794,461 194,969,112 599,615,687 115,303,662 18,979,185 17,297,918 817,548,352 187,411,435 75,233,818 32,848,878 538,371 226,993 317,579 86,464,281,312 56,455,878,152 2,225,543,259 2,632,840,868 827,882,488 Total.. 1 Gross income and total deductions incomplete (lee text page 13). 16 STATISTICS OF INCOME. Distribution of corporation income by industrial groups and by nature of deduction, calendar year 1918—Continued. Industrial groups. Exhaustion, amortization, and depletion. Miscellaneous expense. Total deductions. Net income before deducting tax. Income tax, Net inwar profits, come after and excess deducting profits tax. tax. Agriculture and related industries $493,833,736 $30,346,978 $12,741,714 $17,583,142 $159,703,143 Mining and quarrying 442,089,772 1,079,321,072 3,498,738,914 496,304,080 191,364,377 Manufacturing: Food products, liquors and tobacco -- 177,917,440 1,052,179,524 8,927,180,978 498,479,706 206,753,592 Textile and textile products... 119,768,730 561,995,563 6,001,895,180 757,553,849 393,449,615 L e a t h e r and leather products 11,180,989 142,479,807 1,612,474,006 113,633,150 41,529,905 Rubber and rub25,893,669 ber goods 147,065,338 949,581,584 99,780,733 38,341,162 Lumber and 75,465,694 wood products. 280,076,668 1,841,851,952 157,165,677 55,673,488 Paper and pulp 35,464,962 products 112,317,244 917,480,176 92,715,016 36,335,014 Printing and 21,671,620 17,397,647 publishing 400,708,189 916,919,872 56,096,352 Chemicals and allied substances 162,604,867 490,754,195 3,698,095,824 379,542,366 160,607,194 Stone, clay, and 29,487,788 glass products.. 115,169,700 614,681,075 75,309,488 32,056,360 Metal and metal 526,605,594 1,441,394,599 11,348,920,706 2,009.1,071,487 1,003,031,267 products All other manufacturing industries 85,654,397 409,746,296 2,803,950,469 294,771,912 126,869,566 $17,605,264 304,939,703 291,726,114 364,104,234 72,103,245 61,439,571 101,492,189 56,380,002 38,698,705 218,935,172 43,253,128 ,006,040,220 167,902,346 Total manufacturing— 1,271,715,750 5,153,887,123 39,633,031,822 4,534,119,736 2,112,044,810 2,422,074,926 Construction 71,959,458 46,289,149 41,365,546 497,953,438 1,828,051,521 118,248,607 Transportation and other public utilities 1176,598,869 i 1,781,515,693 13,042,496,500 679,499,312 149,353,753 530,145,559 202,557,766 1,986,761,432 20,660,162,736 1,001,581,293 369,901,360 631,679,933 Trade Public service—professional amusements, hotels, etc.. 593,401,541 1,052,888,163 45,039,744 37,588,270 14,941,922 30,097,822 Finance, banking, insurance, etc 107,461,984 2,326,813,932 5,411,076,132 478,685,620 120,087,200 358,598,420 Combinations— p r e dominant industry not ascertainable.. 118,367,048 652,696,253 3,167,125,605 290,687,996 116,369,828 174,318,168 2 Inactive concerns... 137,501 5,137,295 22,774,478 2,878,382 2,774,478 2,415,465,648 14,234,932,009 78,792,542,424 7,671,738,8883,158,764,4224,512,974,466 Total. i Gross income and total deductions incomplete (see text page 13). 2 Deficit. In the table immediately following, the amounts reported by corporations, according to the nature of deductions, are expressed in percentages to show the proportionate distribution of the total gross income. 17 STATISTICS OF INCOME. Corporation income and deductions by industrial groups, showing amounts expressed in percentages, calendar year 1918. Industrial groups. ll Agriculture and related industries.. Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products... Rubber and rubber goods Lumber and wood products Paper, pulp, and products Printing and publishing Chemicals and allied substances. Stone, clay, and glass products.. Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant indus try not ascertainable Inactive concerns P.ct. P.ct, P.ct.P.ct. P.ct, P.ct. P.ct, P.ct. P.ct. P.ct. P.ct. 100.00 50.98 3.08 4.12 2.21 3.35 30.47 94.21 5.79 2.43 3.36 100.00 45.22 1.33 1.68 1. 2611 .07 27.02 87.58 12.42 4.79 7.63 100.00 100.00 100.00 100.00 100.00 100.130 100.00 100.00 100.00 100.130 77.99 75.11 80.95 71.03 71.92 44.96 71.33 60.74 66.24 100.00 70.13 100.00 71. 23 100.00 62.46 1.42 2.10 1.99 .84 2.62 2.15 4.47 1. 4.53 2.04 1.13 1.12 1. 11.16 94.71 5.29 2.19 11.20 5.82 1. .46 1.78 8.32 1.19 .37 .65 8.26 93.41 6.59 2.41 1.66 .48 2.47 14.02 90.50 9.50 3.65 1.78 1.05 3.78 14.02 92.14 7.86 2.78 1.21 .92 3.51 11.11 90.82 9.18 3.60 .91 .50 2.23 41.19 94.26 5.74 1.78 1.10 .57 3.99 12.03 90.68 9.32 3.94 2.14 .70 4.28 16.69 89.08 10.92 4.65 1.30 .63 3.95 10.80 84.96 15.04 7.50 2.73 2.02 2.74 1.09 1.22 .74 () C1) 100.00 79.11 2.85 2% 0) .53 0) £>» 95.36 9.51 4.09 10.27 4.78 6.07 3.70 C1) 4.64 5.42 5.49 2.37 0) 1.71 100.00 29.95 5.17 1.74 1.57 3.42 54.05 95.90 4.10 1.36 2.74 100.00 27. £ 5.90 13.88 3.18 39.51 91.88 2.04 6.08 100.00 64.76 1.40 2.18 .95 3.42 91.59 8.41 3.37 5.04 100.00 49.09 8.30 22.78 2117.40 5.82121.81217.40 2117.40 100.00 65.28 2.57 Total .55 2.77 13.22 90.49 11.67 89.73 .71 2. .28 2.13 25.58 93.93 3.10 5.38 4.18 5.85 5.08 5.58 3.96 5.38 6.27 7.54 i Not given, due to incomplete data. 3.04 .96 2.79 16.48 91.12 3.65 5.23 2 Deficit. INCOME ON FEDERAL OBLIGATIONS NOT EXEMPT FROM TAX. Interest on obligations of the United States or its possessions not exempt from tax and included in gross income, in the two preceding tables, amounted to $92,758,932. INCOME WHOLLY EXEMPT FROM TAX. In addition to the income of corporations, as shown in the two preceding tables, there was likewise reported the following income wholly exempt from tax: Dividends on stock of domestic corporations, and dividends on stock of personal service corporations declared out of profits earned prior to Jan. 1,1918... $420, 653, 468 Interest on obligations of the United States, and its possessions, States, Territories, and political subdivisions thereof, and interest on farm loan bonds, issued under the Federal farm loan act 145, 626, 517 Total 18123°—21 566, 279, 985 2 18 STATISTICS CORPORATION RETURNS OF INCOME. DISTRIBUTED BY INCOME CLASSES. The following table exhibits the distribution of corporation returns by income classes based on net incomes, the returns taken in their entirety for the United States. For the income class distribution of corporation returns by industrial groups see Table 12: Corporation returns distributed by income classes, calendar year 1918. Number, Net income. Income classes. Reporting net income: Oto $2,000 $2,000 t o $5,000 $5,000 t o $10,000 $10,000 t o $50,000 $50,000 to $100,000.... $100,000 to $250,000... $250,000 t o $500,000... $500,000 t o $1,000,000. $1,000,000 to $5,000,000 $5,000,000 a n d over... Income tax. 68,973 $55,281, 461 275,952 49,397 162,073; 156 441,379 29,780 213,305, 243 090,289 37,053 800,570, 917 567,639 7,224 507,215, 825 636,178 5,383 838,508, 564 454,610 2,054 713,779, 767 947.717 1,171 815,090, 903 846 1.,701,416, 343 131', 803,287 180 2,,554,269. 070 202, 981,432 War profits and excess profits tax. Total tax. 2 Per ecnt of total tax to net income. $2,504,236 $9,780,188 $198 12,069, 321 28,510,700 957 133,925,666 204,015,955 5,506 138,743,794 180,311,433 24,960 262,601,787 329,237,965 61,163 247,027,672 301,482,282 146,778 286,745,920 348,693,637 297,774 574,088,712 705,891,999 834,388 847,858,8311 ,050,840,263 5,,838,001 202,06 0618 , 361,511,249 653,198,483 2,505,565,939 3,158,764,422 Total Reporting no net income.. 115,518 1689,772,361 317,579 7,671,738,888 653,198,483 2,505,565,939 3,158,764,422 Grand total.. i Deficit. Average amount of tax. 2 23,734 6.03 13.37 25.48 35.55 39.26 42.24 42.78 41.48 41.14 2 38.03 Average for returns reporting net income of $2,000 and over. INCOME RETURNS BY STATES. COMBINED PERSONAL AND CORPORATION INCOME AND TAX. The following table exhibits by States and Territories the combined personal and corporation incomes and income taxes for the calendar year 1918. The figures do not represent; however, what may be called the geographical distribution of income. They are based upon the returns filed in each State. An individual files his income-tax return in the district in which is located his legal residence or principal place of business, and a corporation files its income tax return in the district in which is located its principal place of business or the principal office or agency. Consequently income reported by an individual or corporation in one State may have been derived from sources in other States. From the foregoing it will be clear that there is no way of ascertaining from the income-tax returns the amount of income earned in the respective States or the amount of tax paid on that basis. STATISTICS OF INCOME. 19 Personal and corporation income and tax by Stales and Territories, calendar year 1918. Tax. Net income. States and Territories. Corporation.1 Personal and corporation. $44,240,690 $121,250,953 694,256 15,434,987 41,579,450 11,712,463 76,354,037 20,279,541 701,850,380 226,771,653 159,487,951 74,209,860 295,617,840 162,323,386 46.730,072 48,358,031 138,966,315 15,100,500 63,681,401 14,073,439 148,366,439 72,142,676 20,054,940 24,023,809 55,954,296 7,305,194 1,256,309,485 759,325,582 325,549,440 114,146,476 450,267,585 60,992,499 218,524,054 81,794,544 166,350,127 69,821,552 57,167,621 137,261,983 84,033,212 25,251,628 303,421,092 84,761,692 868,460,461 614,896,233 338,729,021 415,313,164 291,074,629 138,101,260 11,244,051 70,323,185 409,013,021 258,919,402 90,091,830 28,821,251 306,053,565 33,872,984 17,826,669 2,288,227 56,889,284 42,223,546 191,018,725 653,112,589 6,628,744 36,591,416 2,719,713,784 2,153,317,770 89,748,811 107,028,177 89,586,415 9,900,561 993,314,432 643,186,133 37,626,312 163,678,297 111,601,050 34,694,323 1,770,848,133 963,262,739 129,630,322 78,399,455 73^ 855,345 58,292,576 151,725,486 9,704,447 339,173,691 53,465,096 124,123,481 392,975,557 52,454,404 19,170,237 34,063,265 9,251,162 107,670,674 173,104,495 266,096,746 70,751,208 156,557,747 76,642,276 158,550,172 290,199,685 26,413,937 6,861,873 $165,491,643 16,129,243 53,291,913 96,633,578 928,622,033 233,697,811 457,941,226 95,088,103 154,066,815 77,754,840 220,509,115 44,078,749 63,259,490 2,015,635,067 439,695,916 511,260,084 300,318,598 236,171,679 194,429,604 109,284,840 388,182,784 1,483,356,694 754,042,185 429,175,889 81,567,236 667,932,423 118,913,081 339,926,549 20,114,896 99,112,830 844,131,314 43,220,160 4,873,031,554 196,776,988 99,486,976 1,636,500,565 201,304,609 146,295,373 2,734,110,872 208,029,777 132,147,921 161,429,933 192,638,787 517,099,038 71,624,641 43,314,427 280,775,169 336,847,954 233,200,023 448,749,857 33,275,810 Personal. Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio O klah oma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Nonresident aliens and citizens residing abroad. 56,473,942 56,473,942 15,924,639,355 8,361,511,249 24,286,150,604 Percent Personal and Per cent for each corporation. for each State. State. $19,312,252 0.68 519,677 .07 5,637,299 .22 9,016,852 .40 107,928,832 3.82 33,878,749 .96 83,162,522 1.89 27,096,287 .39 13,461,954 .63 5,372,938 .32 36,055,228 .91 9,871,735 .18 3,327,412 .26 363,222,878 8.30 51,948,439 1.81 32,028,750 2.11 27,499,727 1.24 31,897,896 .97 27,654,399 .80 12,260,732 .45 50,531,654 1.60 355,395,626 6.11 165,511,678 3.10 50,808,383 1.77 6,723,190 .33 124,116,471 2.75 8,476,732 .49 17,633,132 1.40 851,317 .08 20,463,898 .41 102,780,108 3.48 2,267,294 .18 20.07 1,161,569,916 56,253,100 .81 3,705,931 .41 322,514,807 6.74 17,973,812 .83 18,327,910 .60 523,044,112 11.26 49,395,529 .86 29,035,329 .54 6,140,500 .66 25,904,114 .79 56,035,068 2.13 7,495,239 .29 5,386,530 .18 38,689,705 1.15 33', 612,476 1.39 40,665,254 .96 72,209,607 1.85 3,147,710 .14 0.45 .01 .13 .21 2.52 .79 1.94 .63 .32 .13 .84 .23 .08 8.47 1.21 . 75 .64 . 75 .65 .29 1.18 8.29 3, 86 1.19 .16 2.90 .20 .41 .02 .48 2.40 .05 27.09 1.31 .09 7.52 .42 .43 12.19 1.15 .68 .14 .60 1.31 .18 .13 .90 .78 .95 1.68 .07 8,665,567 .20 100.00 4,286,486,257 100.00 .23 1 Does not include net income reported by personal service corporations; the net income of such concerns is included in personal returns. 20 STATISTICS OP INCOME. PROGRESS OF INCOME TAXATION. The growth of taxable income covering the period 1916, 1917, and 19187 is exhibited in the succeeding tables: Personal returns, number filed for calendar years 1918, 1917, and 1916, by income classes. Increase.1 Number of returns. Income classes. 1917-18 1918 1917 1916 Number. ^1,000 to $2,000 $2,000 t o $3,000 $3,000 to $5,000 $5,000 to $10,000 $10,000 t o $25,000.... $25,000 t o $50,000.... $50,000 to $100,000... $100,000 to $150,000.. $150,000 t o $300,000.. $300,000 t o $500,000.. $500,000 to $1,000,000. $1,000,000 and over.. Total 1,516,938 1,496,878 932,336 319,356 116,569 28,542 9,996 2,358 1,514 382 178 67 1,640,758 838,707 560,763 270,666 112,502 30,391 12,439 3,302 2,347 559 315 141 157,149 150,553 80,880 23,734 10,452 2,900 2,437 714 376 206 -123,820 658,171 371,573 48,690 4,067 - 1,849 2,443 944 833 177 137 74 4,425,114 3,472,890 2 437,036 952,224 1916-17 Per cent. - Number. Per cent 8 78 66 18 4 - 6 -20 -29 -35 -32 -43 -52 1,640,758 838,707 403,614 120,113 31,622 6,657 1,987 402 - 90 -155 - 61 - 65 2517 80 39 28 19 14 - 4 -22 -16 -32 27 3,035,854 695 1 A minus sign (—) indicates decrease. 2 Includes 7,635 returns of married women making separate returns from husbands. The net income shown by those returns was for statistical purposes combined with husband's return, and in each case treated as one return in its proper income class. Personal returns, net income reported for calendar years 1918, 1917, and 1916, by income classes. Increase.1 Net income. 1917-18 Income classes. 1917 1916 Amount. $1,000 to $2,000 $2,000 to $3,000 $3,000 to $5,000 $5,000 to $10,000.... $10,000 to $25,000... $25,000 to $50,000.. $50,000 t o $100,000.. $100,000 to $150,000. $150,000 to $300,000. $300,000 to $500,000.. $500,000 to $1,000,000. $1,000,000 and over. Total -$228,782,423 $2,232 354,577 82,461,137,000 3,626; 824,833 2,064,977,328 1,561,847,505 3,535, 219,007 2,115,864,601 $624, 669,015 1,419,354,406 318,181,928 2,145! 690,016 1,827,508. f" L,O37,247,977 1,736, 548,050 1,687,165,i 49,382,431 L, 235,015,786 978, 042,710 1,042,320,083 822, 661,658 64,277,373 679, 720,737 846, 894,335 722, 795,474 - 167,173,598 284, 106,740 400,492,040 357, 355,318 - 116,385,300 305, 024,817 474,651,960 505, 859,406 - 169,627,143 144, 545,428 209,904,969 271, 938,017 65,359,541 119, 075,548 214,631,270 256, 771,325 95,555,722 486,892 137! 306, 835,914 464, 263,644 - 169,349,022 15,924,639,355 13,652,383,207 6,298,577,620 2,272,256,148 Percent. Amount. - 9$2,461,137,000 ~ 76 2,064,977,328 - "",195,686 67 1,491,1 17 790,260,111 2 ,149,833 452,1 3 ,658,425 219,6 - 6 ,098,861 124,0 -20 ,136,722 43,1 -29 ,207,446 - 3 6 - 31,2 ,033,048 - 3 1 - 62,0 AK - 42,1 ,140,055 ,427,730 - 5 5 -157,4 239 76 37 27 17 12 - 6 -23 —16 -34 17 7,353,805,587 117 1 A minus sign (—) indicates decrease. 2 Determined on basis of the number of returns filed and the average net income. Per cent. STATISTICS OF INCOME. 21 Personal returns, tax yield for calendar years 1918, 1917, and 1916, by income classes. Increase.1 Tax yield. 1916 1917 1918 Amount. $26,481,602 35,415,344 82,928,720 93,057,963 142,448,679 130,240,648 147,428,655 95,680,064 136,155,916 79,164,847 69,834,148 88,885,249 $16,243,504 9,097,378 18,233,457 44,056,389 80,695,149 76,593,344 85,027,556 55,766,236 86,718,157 50,227,598 59,349,187 109,424,999 1,127,721,835 691,492,954 $1,000 to $2,000 $2,000 to $3,000 $3,000 to $5,000 $5,000 to $10,000 $10,000 to $25,000.... $25,000 to $50,000.... $50,000 to $100,000... $100,000 to $150,000.. $150,000 to $300,000.. $300,000 to $500,000.. $500,000 to $1,000,000 $1,000,000 and over.. Total 1916-17 1917-18 Income classes. 1 $10,238,098 26,317,966 64,645,263 $775,804 48,991, 574 6,301,183 61,753,530 11,637,014 53,647,304 11,602, 681 62,401,099 16,298,587 39,913,828 12,423,481 49,437,759 24,007,267 28,937,249 17,951,410 10,484,961 20,901,911 51,487,356 -20,539,750 173,386,694 Amount. 60 289 354 111 77 70 73 72 57 58 18 -19 $16,243,504 9,097,378 17,507,653 2,257 599 37,765,206 593 69,058,135 560 64,990,663 422 68,728,969 349 43,342,755 261 62,710,890 180 32,276,188 184 38,447,276 113 57,937,643 436,228,881 63 1918 Averagetax per individual. $1,000 to $2,000 $2,000 to $3,000 $3,000 to $5,000 $5,000 to $10,000 $10,000 to $25,000 $25,000 to 150,000 $50,000 to $100,000.... $100,000 to $150,000... $150,000 to $300,000... $300,000 to $500,000... $500,000 to $1,000,000.. $1,000,000 and over... !|;17.46 23.66 88.95 291.39 1, !,!22. 01 4, J563.12 14,748.76 40,576.79 89,871.89 207, :,J37.82 392,326. 67 ,326,645. 51 General average 254.85 518,106,260 299 A minus; sign (—) indicates decrease. Personal returns, average tax and average rate of tax per individual, 1917, and. 1916, by income classes. Income classes. Per cent. Per cent. calendar years 1918, 1916 1917 Average Average Average Average Average rate of rate of rate of tax per tax per tax per individual. tax per individual. tax per cent. cent. cent. 1.19 $9.90 .98 10.85 2.35 32.60 4.34 162. 80 8.20 717. 27 13.32 2,520.26 21.69 6,835.56 33.68 16,888. 62 44.64 36,948.51 54.77 89,852.59 58.65 188,410.12 64.65 776,063.82 7.C 199.11 0.66 .44 $4.94 .86 41.85 2.41 143. 88 4.78 7.34 10.04 1,559. 37 13.92 4,283.96 18.27 9,851.16 23.93 25,142.03 27.63 55,590.19 35.65 249,938. 62 0.12 .61 .94 1.41 2.25 3.48 4.75 6.60 8.14 11.09 396.60 2.75 5.06 22 STATISTICS OF INCOME. Personal returns, number filed for calendar years 1918, 1917, and 1916, by States and Territories. Increase. 1 Number of returns 1917-18 States and Territories. 1917 1918 Number. Alabama Alaska Arizona Arkansas California... Colorado Connecticut Delaware. Dist. of Columbia... Florida Georgia Hawaii Idaho Illinois . Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi . Missouri Montana Nebraska. Nevada... New Hampshire... New Jersey. New Mexico New York.. North Carolina.... North D a k o t a . . . . Ohio Oklahoma Oregon . Pennsylvania Rhode Island South Carolina.... South Dakota Tennessee . . Texas.. Utah Vermont Virginia. - . Washington West Virginia Wisconsin . Wvomine Nonresident aliens and citizens residinc abroad Total. 38,988 7,606 13,701 20,612 206,471 54,160 86,489 10,239 43,776 19,102 39,073 4,242 19,249 366,918 104,581 118,933 64,794 47,098 33,432 25,104 87,085 209,786 135,349 84,515 19,949 110,890 34,464 96,049 7,097 17,317 185,706 13,084 559,753 21,738 29,120 306,918 46,818 34.592 518,729 32,921 20,239 45,505 38,232 114,500 18,517 9,965 51,207 95,422 48,876 94,704 7,821 1916-17 1916 21,844 4,570 12,264 17,839 182,232 40,627 64,472 8,032 29,737 15,336 38,252 3,131 16,414 319,497 85,021 114,970 63,065 34,692 32,317 17,112 60,954 156,111 111,562 80,009 15,382 91,608 28,646 82,472 6,623 10,809 134,960 11,616 489,089 22,977 20,941 190,273 48,758 25,071 328,171 23,927 22,321 39,654 31,451 95,416 14,636 7,258 37,951 58,322 28,281 70,554 7,663 2,097 243 994 2,255 21,208 4,435 9,713 1,346 6,808 1,779 3,444 1,144 756 37,525 7,004 8,497 4,290 3,887 4,517 2,823 9,674 32,291 11,448 7,556 1,440 12,956 1,801 4,286 364 1,735 19,701 813 93,155 2,207 1,176 21,774 2,539 2,800 40,289 3,745 1,204 971 4,414 10,514 1,259 1,100 4,190 5,360 2,575 8,261 673 17,144 3,036 1,437 2,773 24,239 13,533 22,017 2,207 14,039 3,766 821 1,111 2,835 47,421 19,560 3,963 1,729 12,406 1,115 7,992 26,131 53,675 23,787 4,506 4,567 19,282 5,818 13,577 474 6,508 50,746 1,468 70,664 —1,239 8,179 116,645 -1,940 9,521 190,558 8,994 —2,082 5,851 6,781 19,084 3,881 2,707 13,256 39,100 20,595 24,150 158 3,472,890 3 437,036 952,224 Per cent. Number. Per cent. 39 61 -4 38 58 38 -9 15 22 20 27 37 35 69 73 34 2 19,747 4,327 11,270 15,584 161,024 36,192 54,759 6,686 22,929 13,557 34,808 1,987 15,658 281,972 78,017 106,473 58,775 30,805 27,800 14,289 51,280 123,820 100,114 72,453 13,942 78,652 26,845 78,186 6,259 9,074 115,259 10,803 395,934 20,770 19,765 168,499 46,219 22,271 287,882 20,182 21,117 38,683 27,037 84,902 13,377 6,158 33,761 50,962 25,706 62,293 6,990 942 1,781 1,134 691 759 816 564 497 337 762 1,011 174 2,071 751 1,114 1,253 1,370 793 615 506 530 383 875 959 968 607 1,491 1,824 1,720 523 585 1,329 425 941 1,681 774 1,820 795 715 539 1,754 3,984 613 808 1,063 560 800 951 988 754 1,039 27 3,035,854 695 78 66 12 16 13 33 34 27 47 25 2 35 17 15 23 3 3 36 3 47 43 34 21 6 30 21 20 16 7 60 38 13 14 3,678 2 4,425,114 2 1 A minus sign (—) indicates decrease. Net incomes $1,000 and over. Net incomes $3,000 and over. 2 3 23 STATISTICS OF INCOME. Personal returns, net income reported for calendar years 1918, 1917, and 1916, by States and Territories. Increase. 1 Net income. 1917-18 States and Territories. 1918 1917 Amount. Per cent. Amount. $73,508,562 $18,469,010 $47,742,391 10.549,506 1,878,419 4,885,481 39,635,508 11,777,241 1,943,942 17,683,678 68,296,287 8,057,750 632,608,546 228,324,945 69,241,834 137,853,875 53,854,130 21,634,076 249,186,724 133,858,341 46,431,116 56,459,176 57,798,410 -8,101,145 104,357,892 67,334,621 34,608,423 17,401,202 54,338,496 9,302,905 32,992,965 137,775,612 10,590,827 20,362,022 21,888,755 -1,833,815 46,465,514 • 7,927,064 9,488,782 1,119,960,600 484,290,833 136,348.885 261,265,426 74,637,683 6,1,284,014 337,283,861 65,604,874 112,983,724 202,159,002 39,638,465 16,365,052 124,826,244 38,506,976 41,523,883 51,274,633 134,349,180 2,912,803 30,435,945 66,950,710 17,082,502 121,009,054 253,433,289 49,987,803 474,292,762 150,948,459 717,512,002 387,824,910 162,533,104 27,488,254 275,510,103 93,201,384 15,584,526 14,831,796 61,763,713 8,559,472 362,026,687 46,986,334 147,069,303 81,207,992 8,883,838 19,467,019 251,988,895 36,559,607 54,064,670 16,423,316 2,799,775 1,403,353 42,843,296 19,557,542 14,045,988 521,042,424 254,068,880 132,070,165 7,486,732 31,644,721 4,946,695 2,774,035,148 1,922,864,651 -54,321,364 84,220,131 24,825,826 5,528,680 61,233,723 9,219,055 28,352,692 740,40,6,422 318,822,511 252,908,010 170,751,358 66,811,462 -7,073,061 84,746,023 24,968,572 26,855,027 1,360,802,293 643,243,991 410,045,840 112,129,569 65,257,163 17,500,753 70,917,349 9,882,947 2,937,996 109,794,860 7,474,252 41,930,626 111,964,540 39,867,675 27,209,151 350,297,337 113,278,037 42,678,220 45,044,946 14,281,206 7,409,458 29,540,804 14,628,955 4,522,461 130,682,859 42,216,464 42,421,636 169,727,615 49,697,247 96,369,131 106,061,550 30,170,809 50,496,197 228,190,253 87,614,595 62,009,432 28,855,603 6,523,787 -2,441,666 $55,039,552 8,671,087 27,858,267 50,612,609 404,283,601 83,999,745 115,328,383 -1,339,234 37,023,271 36,977,294 104,782,647 1,526,733 38,538,450 635,669,767 186,627,743 271,678,987 162,520,537 86,319,268 83,074,547 36,514,765 132,424,235 243,219,240 225,291,806 6 182,308,719 14 46,931,917 13 214,957,384 11 61,740,973 21 215,429,288 9 13,623,541 33 23,285,754 25 266,973,544 16 24,157,989 - 2 851,170,497 7 59,394,305 46 52,014,668 34 421,583,911 —4 103,939,896 32 59,777^,451 30 717,558,302 16 46,872,406 4 61,034,402 38 102,320,608 24 72,096,865 12 237,019,300 16 30,763,740 15 14,911,849 32 88,466,395 57 120,030,368 48 75,890,741 27 140,575,658 -6 22,331,816 215,924,639,355 213,652,383,207 36,298,577,620 2,272,256,148 7,353,805,587 $121,250,953 Alabama 15,434,987 Alaska 41,579,450 Arizona 76,354,037 Arkansas 701,850,380 California 159,487,951 Colorado 295,617,840 Connecticut 48,358,031 Delaware 138,966,315 Dist. of Columbia.. 63,681,401 Florida 148,366,439 Georgia 20,054,940 Hawaii 55,954,296 Idaho 1,256,309,485 Illinois 325,549,440 Indiana 450,267,585 Iowa 218,524,054 Kansas 166,350,127 Kentucky 137,261,983 Louisiana 84,033,212 Maine 303,421,092 Maryland 868,460,461 Massachusetts 415,313,164 Michigan 291,074,629 Minnesota 70,323,185 Mississippi 409,013,021 Missouri 90,091,830 Montana 306,053,565 Nebraska 17,826,669 Nevada 56,889,284 New Hampshire 653,112,589 New Jersey 36,591,416 New Mexico 2,719,713,784 New York 89,748,811 North Carolina 89,586,415 Noith Dakota 993,314,432 Ohio 163,678,297 Oklahoma 111,601,050 Oregon 1,770,848,133 Pennsylvania 129,630,322 Rhode Island 73,855,345 South Carolina 151,725,486 South Dakota 139,173,691 Tennessee 392,975,557 Texas 52,454,404 Utah.. 34,063,265 Vermont 173,104,495 Virginia 266,096,746 Washington 156,557,747 West Virginia 290,199,685 Wisconsin 26,413,937 Wyoming Nonresident aliens and citizens re56,473,942 siding abroad Total 1916-17 1 A minus sign (—) indicates decrease. 2 Net incomes of $1,000 and over. 3 Net incomes of $3,000 and over. Per cent. 462 237 286 177 156 86 2 55 212 318 8 486 131 250 414 410 224 162 120 109 51 139 196 316 146 317 119 105 323 44 239 564 132 156 240 112 72 618 1,369 181 209 215 102 210 242 252 160 342 24 STATISTICS OF INCOME. Personal returns, tax yield/or calendar years 1918,1917, and 1916, by States and Territories. Increase.1 Tax yield. and Territories. 1917-18 1918 1917 1916 Amount. Total. $2,023,984 132,769 1,019,262 1,848,177 20,355,424 5,184,948 10,595,737 9,350,461 4,446,620 1,584,917 3,250,342 1,174,831 839,646 49,103,261 5,978,782 5,445,816 5,428,495 2,943,196 4,936,825 2,467,852 12,378,724 44,478,907 15,159,388 8,356,172 2,252,612 10,880,241 1,548,582 5,285,238 241,944 1,517,183 25,710,042 713,829 251,785,795 2,747,673 936,862 31,928,937 5,682,493 3,298,630 79,454,848 8,805,953 1,815,909 1,171,328 2,794,197 13,447,453 1,364,652 1,459,253 3,929,273 4,337,754 3,303,285 5,716,256 838,196 $4,431,563 316,859 1,724,116 3,269,477 36,070,926 5,844,925 17,690,343 7,158,522 8,669,100 2,367,463 7,077,184 1,857,352 1,493,518 84,560,642 11,456,898 15,928,158 7,880,244 7,918,960 9,353,518 4,263,003 20,415,237 81,307,340 22,336,385 15,262,760 3,542,849 20,716,692 3,012,902 9,373,582 412,342 2,827,724 43,109,648 989,825 354,263,417 5,575,001 2,219,954 55,170,252 7,649,280 6,049,987 137,781,370 13,512,766 2,732,593 4,139,239 6,795,268 21,575,479 1,347,780 1,821,823 7,674,725 9,743,163 5,709,295 11,382,127 1,272,692 Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Dist. of Columbia... Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire... New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Nonresident aliens and citizens residing abroad Per $175,989 $2,407,579 119 17,022 184,090 139 704,854 69 191,519 1,421,300 77 157,513 77 3,595,636 15,715,502 659,977 1,055,758 13 7,094,606 2,824,846 67 3,695,605 -2,191,939 - 2 3 4,222,480 1,068,644 95 782,546 322,636 49 3,826,842 118 378,062 682,521 366,802 58 653,872 140,496 78 35,457,381 10,947,250 72 5,478,116 -1,165,961 92 518,845 10,482,342 192 2,451,749 45 555,943 4,975,764 169 384,497 4,416,693 89 778,693 1,795,151 371,367 73 8,036,513 2,405,523 65 10,892,685 36,828,433 83 7,176,997 3,340,682 47 6,906,588 1,553,282 83 1,290,237 195,054 57 9,836,451 2,373,327 90 1,464,320 304,448 95 347,778 4,088,344 77 18,505 170,398 70 1,310,541 258,173 86 5,545,231 17,399,606 68 275,996 83,935 39 77,970,521 102,477,622 41 2,827,328 103 56,970 1,283,092 137 66,344 7,722,306 23,241,315 73 1,966,787 4,347,797 35 2,751,357 337,051 83 17,612,739 58,326,522 73 4,706,813 1,915,104 53 916,684 77,198 50 2,967,911 253 48,563 4,001,071 143 413,078 8,128,026 2,643,697 60 -16,872 - 1 167,688 362,570 365,004 25 3,745,452 593,304 95 5,365,409 123 776,470 2,406,010 416,386 73 5,665,871 1,253,257 99 434,496 67,510 52 Amount. Per cent. $1,,847,995 1,050 115,747 680 827,743 432 ,690,664 1,073 759,788 466 ,129,190 391 ,770,891 275 654,856 153 377,976 316 262,281 390 872,280 760 808,029 220 699,150 498 156,011 349 812,821 413 926,971 950 872,552 876 558,699 665 ,158,132 534 ,096,485 565 973,201 415 586,222 308 818,706 354 802,890 438 ,057,558 1,055 ,506,914 358 ,244,134 409 ,937,460 1,420 223,439 1,207 ,259,010 488 ,164,811 364 629,894 750 ,815,274 223 ,186,703 390 870,518 1,312 ,206,631 313 ,334,696 31 ,961,579 877 ,842,109 351 ,890,849 360 ,738,711 2,252 122,765 2,312 381,119 576 ,803,756 409 ,196,964 714 ,094,249 300 1,335,969 562 1,601,284 464 1,886,899 693 L462,999 356 770,686 1,142 8,665,567 8,665,567 2 691,492,954 3 173,386,694 436,228,881 2 1,127,721,835 1916-17 1 2 A minus sign (—) indicates decrease. Net incomes $1,000 and over. « Net incomes $3,000 and over. 63 518,106,260 299 STATISTICS OF INCOME. Personal 25 returns, income by sources for calendar years 1918, 1917, and 1916. Increase. 1 Income. 1916-17 1917-18 Source of income. 1918 1917 1916 Amount. Personal service: Salaries, wages, commissions, bonuses, directors' fees, $8,267,391,550 $3,648,437,902 $1,478,346,372 $4,618,953,648 etc Business, trade, commerce, partnership, farming, and profits from incidental sales of real estate, stocks, bonds, and other property 4,630,455,322 3,958,670,028 3,010,404,924 671,785,294 12,897,846,872 Total. Property: Rents and royalties I n t e r e s t on bonds, notes, etc.,including fiduciaries, and foreign sources Dividends 7,607,107,930| 4,488,751,296 5,290,738,942 Per cent. Amount. 127 $2,170,091,530 948,265,104 32 69 17 40,540,742 1,403,485,691 2,468,749,244 936,715,456 1,080,879,405 466,770,235 2,848,^42,499 2,136,468,625 -380,093,255 50 -144,163,949 - 1 3 712,373,874 4,847,914,601 4,469,901,354 3,861,150,687| 684,343,399 (143,802,657,' 147 70 3,118,356,634 291,336,267 975,679,666 Per -13 33 378,013,247 S,750,667 16 Total income. 17,745,761,473 12,077,009,284 8,349,901,983 5,668,752,189 General deductions 1,821,122,118 885,763,077 2,051,324,363 935,359,041 3,727,107,301 45 106 -1,165,561,286 ^15,924,639,355 '11,191,246,207 46,298,577,620,4,733,393,148 42 4,892,668,587 Total. Net income 1 A minus sign (—) indicates decrease. 2 Compiled from returns reporting net incomes of $1,000 and over. Compiled from returns reporting net incomes of $2,000 and over. * Compiled from returns reporting net incomes of $3,000 and over. 3 Ill the study of the above table it should be observed that in 1917 and 1918 the figures represent net amounts, the gross income haying been reduced by the deductions applicable to each source. The item "General deductions" represents such other deductions as were not chargeable to any of the sources of income and includes interest on personal indebtedness, taxes on dwellings, and personal property, and other taxes not reported elsewhere; also other miscellaneous deductions, including contributions in 1918 but not in 1917. The amounts shown for 1916 represent gross income, the general deductions not having been allocated to the several sources. 26 STATISTICS OF INCOME. Corporation returns, number filed for calendar years 1918, 1917, and 1916, by States ano Territories. Increase.1 Number of corporations. 1917-18 States and Territories. Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia. Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Total 1918 1917 1916 3,228 127 1,101 1,993 15,964 7,170 4,799 688 719 3,023 4,384 480 1,184 20,406 8,589 8,257 4,474 4,307 3,661 2,469 3,498 12,622 9,021 8,576 1,132 13,332 3,804 4,464 440 1,275 8,807 965 47,535 4,212 2,752 15,815 6,321 4,398 18,473 1,617 3,554 2,202 4,186 8,198 2,542 736 5,009 9,287 3,519 10,961 1,303 3,470 212 1,460 2,521 18,369 7,618 4,976 1,071 1,263 2,991 4,956 617 1,889 22,389 9,019 9,288 4,604 5,580 4,096 3,311 4,250 13,799 9,993 9,486 1,811 14,840 3,774 4,684 1,051 1,177 10,112 1,103 46,144 5,155 3,124 17,615 7,364 5,352 20,834 2,271 4,087 2,588 4,714 9,039 3,545 936 6,012 9,043 4,559 11,923 1,341 3,361 206 1,390 2,344 17,986 7,479 4,852 960 1,130 2,869 4,758 571 1,780 21,931 8,546 9,064 4,467 5,405 3,705 3,084 4,039 13,273 9,823 9,276 1,653 14,262 3,613 4,561 939 1,052 9,777 979 44,632 5,021 2,769 17,660 7,150 5,022 20,460 2,133 3,915 2,442 4,670 8,693 3,481 905 5,950 9,908 4,381 11,635 1,291 242 85 359 528 -2,405 448 177 383 544 32 572 137 705 -1,983 430 -1,031 130 -1,273 435 842 752 -1,177 972 910 679 -1,508 30 220 611 98 -1,305 138 1,391 943 372 -1,800 -1,043 954 -2,361 654 533 386 528 — 841 -1,003 200 -1,003 244 -1,040 962 317,579 351,426 341,253 -33,847 *A minus sign ( - ) indicates decrease. 1916-17 Per Amount. Per Amount. cent. cent. - 38 n -40 -25 -21 -13 - 6 - 4 -36 -43 1 -12 -22 -37 - 9 - 5 -11 - 3 -23 -11 -25 —18 - 9 -10 -10 -37 -10 1 — 5 -58 8 -13 —13 3 -18 -12 -10 —14 -18 -11 -29 -13 -15 -11 - 9 -28 -21 -17 3 -23 - 8 - 3 -10 109 6 70 177 383 139 124 111 133 122 198 46 109 458 473 224 137 175 391 227 211 526 170 210 158 578 161 123 112 125 335 124 1,512 134 355 — 45 214 330 374 138 172 146 44 346 64 31 62 -865 178 288 50 3 3 5 8 2 2 3 12 12 4 4 8 6 2 6 2 3 3 11 7 5 4 2 2 10 4 4 3 12 12 3 13 3 3 13 -1 3 7 2 6 4 6 1 4 2 3 1 -9 4 2 4 10,173 3 STATISTICS OF INCOME. 27 Corporation returns, net income reported for calendar years 1918, 1917, and 1916, by States and Territories. Increase.1 Net income. 1917-18 States and Territories. 1918 $44,240,690 Alabama 694,256 Alaska. 11,712,463 Arizona 20,279,541 Arkansas 226,771,653 California 74,209,860 Colorado 162,323,386 Connecticut 46,730,072 Delaware 15,100,500 Dist. of Columbia 14,073,439 Florida 72,142,676 Georgia 24,023,809 Hawaii 7,305,194 Idaho. 759,325,582 Illinois 114,146,476 Indiana 60,992,499 Iowa 81,794,544 Kansas 69,821,552 Kentucky 57,167,621 Louisiana 25,251,628 Maine 84,761,692 Maryland Massachusetts... 614,896,233 338,729,021 Michigan 138,101,260 Minnesota 11,244,051 Mississippi 258,919,402 Missouri 28,821,251 Montana 33,872,984 Nebraska . 2,288,227 Nevada 42,223,546 NewHampshire.. 191,018,725 New Jersey 6,628,744 New Mexico 2,153,317,770 New York North Carolina.. 107,028,177 9,900,561 North D a k o t a . . . 643,186,133 Ohio 37,626,312 Oklahoma 34,694,323 Oregon 953,262,739 Pennsylvania 78,399,455 Rhode Island 58,292,576 South Carolina.. 9,704,447 South D a k o t a . . . 53,465,096 Tennessee 124,123,481 Texas 19,170,23,7 Utah 9,251,162 Vermont 107,670,674 Virginia 70,751,208 Washington 76,642,276 West Virginia... 158,550,172 Wisconsin 6,861,873 Wyoming Total 1917 $60,430,518 $45,892,777 997,554 744,903 31,808,428 30,924,259 23,999,993 24,791,391 322,260,909 279,952,569 96,761,318 57,043,218 181,855,545 189,211,399 128,477,428 136,270,898 34,393,560 41,460,981 18,677,504 17,670,823 73,150,726 56,508,639 38,002,867 45,704,636 14,951,419 10,817,234 1,133,783,726 762,145,412 101,751,368 138,322,867 57,610,384 77,849,313 121,396,212 104,070,570 82,895,744 66,519,119 88,178,618 52,633,117 55,824,590 38,312,774 87,284,003 109,891,583 467,503,662 831,735,324 375,253,744 307,749,892 273,447,667 205,685,329 14,814,159 11,382,856 302,119,274 222,630,602 31,302,667 33,580,309 46,189,285 35,742,854 3,805,024 3,778,312 16,319,046 14,861,724 256,292,144 245,706,911 14,592,888 15,138,195 2,201,115 746 2,274,661,422 91,608 121 60,882,803 9,795,608 10,664,421 936,483,205 630,144,978 76,978,232 112,338,867 34,385,889 18,732,510 1,476,497,279 1,122,447,066 76,653,837 71,874,276 54,561,634 23,512,698 10,856,357 7,924,094 68,770,977 48,737,212 208,191,837 123,581,835 49,028,217 57,600,820 12,630,109 9,201,351 136,977,815 93,482,931 84,300,592 53,468,785 109,543,951 66,409,707 149,917,972 132,762,577 9,785,041 8,895,659 Amount. Per cent. $16,189,828 303,298 20,095,965 3,720,452 95,489,256 22,551,458 19,532,159 81,747,356 19,293,060 4,604,065 1,008,050 13,979,058 7,646,225 374,458,144 24L176,391 16,856,814 39,601,668 13,074,192 31,010,997 30,572,962 25,129,891 216,839,091 30,979,129 - 135,346,407 -3,570,108 43,199,872 2,481,416 12,316,301 1,516,797 25,904,500 65,273,419 7,964,144 47,797,976 15,420,056 104,953 - 293,297.072 39,351,920 308,434 - 513,234,540 1,745,618 3,730,942 1,151,910 15,305,881 84,068,350 29,857,980 3,378,947 29,307,141 13,549,384 32,901,675 8,632,200 2,923,168 -27 -30 -63 -16 -30 -23 -11 -64 -56 -25 - 1 -37 -51 -33 -17 -22 -33 -16 —35 —55 -23 —21) 10 -49 -24 -14 - 8 -27 -40 159 —25 —55 - 2 17 1 -31 —51 1 - 8,361,511,249 10,730,360,211 8,765,908,984 -2,368,848,962 1 1916-17 1916 A minus sign (—) indicates decrease. or, 2 -11 -22 -40 -01 -27 -21 -16 -30 6 -30 Amount. $14,537,741 252,651 884,169 791,398 42,308,340 39,718,100 - 7,355,854 - 7,793,470 - 7,067,421 1,006,681 16,642,087 - 7,701,769 4,134,185 371,638,314 36,571,499 20,238,929 17,325,642 16,376,625 35,545,501 17,511,816 22,607,580 364,231,062 -67,503,852 67,762,338 3,431,303 79,488,672 - 2,277,642 10,446,431 26,712 1,457,322 10,585,233 545,307 -73,545,676 30,725,318 868,813 306,338,227 -35,360,635 15,t)53,379 354,050,213 4,779,561 31,048,936 2,932,263 20,033,765 84,610,002 - 8,572,603 3,428,758 43,494,884 30,831,807 43,134,244 17,155,395 889,382 - 2 2 1,964,451,227 Per cent. 32 34 3 - 3 15 70 - 4 - 6 -17 6 29 -17 38 49 36 35 17 25 68 46 26 78 -18 33 30 36 - 7 29 1 10 4 - 4 q 50 8 49 -31 84 32 7 132 37 41 68 -15 37 47 58 65 13 10 - 22 28 STATTSTTOS OF INCOME. Corporation returns, tax yield for calendar years 1918, 1917, and 1916, by States and Territories. Increase.1 Tax. 1917-18 States and Territories. 1917 1918 Amount. $14,880,689 202,818 3,913,183 5,747,375 71,857,906 28,033,824 65,472,179 19,937,765 4,792,854 3,005,475 28,978,044 8,014,383 1,833,894 278,662,236 40,491,541 16,100,592 19,619,483 23,978,936 18,300,881 7,997,729 30,116,417 274,088.286 143,175,293 35,545,623 3,180,341 103,399,779 5,463,830 8,259,550 438,975 17,636,174 59,670,460 1,277,469 807,306,499 50,678,099 1,485,977 267,344,555 10,324,532 12,277,923 385,262,742 35,882,763 26,302,736 2,001,261 19,108,846 34,459,589 6,147,459 3,564,707 31,014,980 23,869,313 34,955,959 60,827,480 1,875,018 Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of C o l u m b i a . . Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York N o r t h Carolina N o r t h Dakota Ohio Oklahoma Oregon Pennsylvania R h o d e Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Total 1916-17 $15,174,347 249,860 6,598,863 3,962,299 58,384,268 14,656,097 44,742,693 29,154,615 4,117,157 2,401,069 12,312,967 11,381,001 2,497,452 219,018,819 28,179,169 12,517,328 19,611,875 17,390,723 17,557,639 8,082,526 18,699,793 137,224,705 60,968,508 48,898,270 1,927,457 57,452,011 3,891,316 6,728,556 431,467 3,181,312 47,280,689 3,204,692 394,470,651 20,353,098 2,144,686 248,117,703 14,476,725 6,331,770 387,895,679 17,236,710 9,069,122 1,780,969 12,841,971 36,004,391 7,349,631 2,200,582 18,948,380 14,143,322 28,631,705 30,893,450 1,675,681 $912,402 14,636 619,181 487,130 5,458,102 1,115,854 3,713,384 2,894,425 778,274 351,040 1,082,190 889,751 212,526 15,014,845 2,001,337 1,113,903 2,073,911 1,303,454 1,047,775 744,773 1,658,036 8,927,594 7,362,945 4,053,243 222,380 4,347,717 663,332 701,490 75,148 285,939 4,819,514 303,499 44,464,771 1,200,185 207,064 12,364,799 2,196,340 357,644 22,276,545 1,395,766 445,222 155,845 949,638 2,352,057 1,145,035 180,639 1,709,418 1,054,032 1,314,023 2,615,579 170,818 - $293,658 47,042 2,685,680 1,785,076 13,473,638 13,377,727 20,729,486 - 9,216,850 675,697 604,406 16,665,077 - 3,366,618 663,558 59,643,417 12,312,372 3,583,264 7,608 6,588,213 743,242 84,797 11,416,624 136,863,581 82,206,785 -13,352,647 1,252,884 45,947,768 1,572,514 1,530,994 7,508 14,454,862 12,389,771 - 1,927,223 412,835,848 30,325,001 658,709 49,226,852 - 4,152,193 5,946,153 - 2,632,937 18,646,053 17,233,614 220,292 6,266,875 - 1,544,802 - 1,202,172 1,364,125 12,066,600 9,725,991 6,324,254 29,934,030 199,337 ;3,158,764,422 2,142,445,769 171,805,150 1,016,318,653 Per cent. - 2 -19 -41 45 23 91 46 -32 16 25 135 —30 -27 27 44 Amount. ! Per i cent. $14,261,945 1,563 235,224 1,607 966 5,979,682 3,475,1C9 52,926,166 13,540,243 41,029,309 26,260,190 3,338,883 2,050,029 11,230,777 10,491,250 2,284,926 204,003,974 26,177,832 11,403,425 17,537,964 16,087,269 16,509,864 7,337,753 17,041,757 128,297,111 53,605,563 44,845,027 1,705,077 53,104,294 3,227,984 6,027,066 356,319 2,895,373 42,461,175 2,901,193 350,005,880 19,152,913 1,937,622 205,752,904 12,280,385 5,974,126 365,619,134 15,840,944 8,623,900 1,625,124 11,892,333 33,652,334 6,204,596 2,019,943 17,238,962 13,089,290 27,317,682 28,277,871 1,504,863 713 970 1,213 1,105 907 429 584 1,038 1,179 1,075 1,359 1,308 1,024 846 1,234 1,576 985 1,028 1,437 728 1,103 767 1,221 487 859 474 1,013 881 956 787 1,596 936 1,664 559 1,670 1,641 1,135 1,937 1,043 1,252 1,431 542 1,118 1,008 1,242 2,079 1,081 881 47 1,970,640,619 1,147 4 — 1 61 99 135 -27 65 80 40 23 2 454 26 -60 105 149 -31 23 -29 94 — 1 108 190 12 49 —4 -16 62 64 69 22 97 12 i A minus sign (—) indicates decrease. SUMMARY OF INCOME AND TAX REPORTED BY YEARS. A general review of the number of returns, the net income, and the tax reported for each of the years since the inception of the present epoch of income taxation, is given in the following tables: STATISTICS OF INCOME. 29 Number of personal returns, calendar years 1914-1918, by income < Income classes. 1914 $1,000 to $2,000 $2,000 to $3,000 $3,000 to $4,000 $4,000 to $5,000 $5,000 to $10,000 $10,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $100,000.... $100,000 to $150,000... $150,000 to $200,000... $200,000 to $250,000... $250,000 to $300,000... $300,000 to $400,000... $400,000 to $500,000... $500,000 to $1,000,000. $1,000,000 and over... 1915 1916 1918 1917 1,640,758 838,707 374,958 185,805 270,666 65,800 29,896 16,806 10,571 12,733 7,087 12,439 3,302 1,302 703 342 380 179 315 141 1,516,938 1,496,878 610,095 322,241 319,356 69,992 30,227 16,350 10,206 11,887 6,449 9,996 2,358 866 401 247 260 122 178 67 357,515 336,652 429,401 Total *7,635 Married women making separate returns from husbands. 3,472,890 4,425,114 357,515 336,652 437,036 3,472,890 4,425,114 !,754 69,045 85,122 i,525 58,949 72,027 127,448 120,402 150,553 34,141 34,102 45,309 15,790 16,475 22,618 8,672 9,707 12,953 5,483 6,196 8,055 6,008 7,005 10,068 3,185 4,100 5,611 5,161 6,847 10,452 1,189 2,900 1,793 406 724 1,284 233 726 386 130 216 427 147 469 254 69 122 245 114 209 376 60 206 120 Total number of returns filed. i The net income reported on separate returns made by husband and wife in 1916 are combined and included as one return in the figures for the several classes. In all other years the returns of married women filed separately are included in their individual income classes independent of husbands' income. NOTE.—The returns for 1913 are omitted, as they pertain only to the last 10 months of that year. Returns of net income by years. PERSONAL. Number of returns. Year. 1913 1914 1915. 1916 1917 1918 . . ... - Net income. 1 357,598 1 357,515 1 336,652 1 2$3,900,000,000 4,000,000,000 4,600,000,000 437,036 6,300,000,000 3 3,472,890 13,700,000,000 3 4,425,114 16,000,000,000 Increase from year to year. $100,000,000 600,000,000 1,700,000,000 7,400,000,000 2,300,000,000 CORPORATION. Year. 1909 1910 1911 1912 1913 1914 . . 1915 1916 . 1917 1918.... . . Total number of returns. Returns showing taxable income. Returns showing no taxable income. 262,490 270,202 288,352 305,336 316,909 6 299,445 6 366,443 341,253 351,426 317,579 4 52,498 4 54,040 4 55,129 4 61,116 188,866 174,205 190,911 206,984 232,079 202,061 209,992 216,162 233,223 244,220 128,043 125,240 175,532 134,269 119,347 115,518 1 Returns reporting net income of $3,000 and over. 2 Determined on the basis of the number of returns filed and 3 Returns reporting net income of $1,000 and over. 4 Returns showing net income in excess of $5,000 exemption. 5 Net income. Increase from year to year. $3,590,000,000 3,761,000,000 $171,000,000 3,503,000,000 5 258,000,000 4,151,000,000 648,000,000 4,714,000,000 563,000,000 3,940,000,000 6 774,000,000 5,310,000,000 1,370,000,000 8,765,900,000 3,455,900,000 10,730,400,000 1,964,500,000 8,400,000,000 6 2,330,400,000 the average net income in each class. Decrease. 61915 contains approximately 30,000 returns showing no net income which properly belong and should bo included in 1914. (See Annual Report Commissioner of Internal Revenue, 1916, p. 26.) 30 STATISTICS OF INCOME. Income tax yield by years. Personal. Year. 19131 19141 1915 l 1916 1917 1918 . . . . . . . Normal tax. Surtax. $12,728,038 16,559,493 23,995,777 51,440,558 156,897,441 476,432,808 $15,525,497 24,486,669 43,947,818 121,946,136 433,345,732 651,289,027 Partnership. Year. War profits and excess profits tax. $101,249,781 Total tax. $28,253,535 41,046,162 67,943,595 173,386,694 691,492,954 1,127,721,835 Corporation. Income t'ix. War profits and excess profits tax. 2 $43,127,740 39,144,532 56,993,657 171,805,150 503,698,029 $1,638,747,740 $103,887,984 653,198,483 2,505,565,939 19131 19141 19151 1916 1917 1918 War profits and excess profits tax. Grand total. Total tax. 2$43,127,740 $71,381,275 39,144,532 80,190,694 56,993,657 124,937,252 171,805,150 345,191,844 2,142,445,769 2,92). 583,203 3,158,764,422 4,286,486,257 1 Annual Report of the Commissioner of Internal Revenue for thefisealyear ended June 30, immediately following the years shown above. 2 Includes excise tax $10,671,0.77, act of Aug. 5,1909. On the pages immediately following will be found the basic tables to which the foregoing text tables refer. Respectfully, PAUL F. MYERS, Acting Commissioner of Internal Revenue, Approved: December 28, 1920, D. F. HOUSTON, Secretary of the Treasury. BASIC TABLES Personal Returns 31 TABLE 1.—PERSONAL, RETURNS—DISTRIBUTION OF INCOME, BY STATES, FOR THE UNITED STATES; showing for each CO to State the number of returns, net income, tax, and relative percentages. [Income returned for the calendar year ended Dec. 31, 1918.] Returns. States and Territories. Number. Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio | ! .. i I I ! \ ! 38,988 7,606 13,701 20,612 206,471 54,160 86.489 10,239 43,776 19,102 39,073 4,242 19,249 366,918 104,581 118,933 64,794 47,098 33,432 25,104 87,085 209,786 135,349 84,515 19,949 110,890 34,464 96,049 7,097 17,317 185,706 13,084 559,753 21,738 29,120 306,918 Exemptions from normal Tot income. Per cent of total. 0.88 .17 .31 .47 4.67 1.22 1.95 .23 .99 .43 .88 .10 .44 8.29 2.36 2.69 1.46 1.06 .76 .57 1.97 4.74 3.06 1.91 .45 2.50 .78 2.17 .16 .39 4.20 .30 12.65 .49 .66 6.94 Per Amount. $121,250 15 ,434 41 , 579 76 ,354 701 850 159,487 295 48 138 63 148 20 55 617 358 966 681 366 054 954, 1,256 309 325 549, 450 218 166 137 84 303 868 267 953 987 450 037 380 951 840 031 315 401 439 940 296 485 440 585 054 524, 350,127 261, 983 033, 212 421, 092 460 461 415,313; 164 291 074, 629 70, 323, 185 409,013, 021 90, 091, 830 306, 053, 565 17, 826, 669 56, 889, 284 653,112, 589 36,591, 416 2,719,713, 784 89, 748,811 89, 586, 415 993, 314, 432 Total tax. tax. cent ol total. 0.76 .10 .26 .48 4.42 1.00 1.86 .30 .87 .40 .93 .13 .35 7.89 2.04 2.83 1.37 1.04 .86 .53 1.91 5.46 2.61 1.83 .44 2.57 .57 1.92 .11 .36 4.10 .23 17.08 .56 .56 6.24 Personal exemption. $75,831,572 11,104,429 24,956,523 41,110,120 364,247,436 103,774,333 146,045,636 18,072,977 72,194,698 36,902,935 75,703,159 7,546,701 37,454,115 653,539,973 201,039,962 239,237,553 128,903,651 88,425,138 65,216,989 45,775; 008 155,570,711 366,147,704 247,807,212 163,036,665 38,033,345 209,967,670 59,651,310 198,727,711 12,028,544 30,570,209 337,450,646 25,009,884 970,481,990 45,397,662 60,893, 746 562,664,128 Net income subject to normal tax. Normal tax. Surtax. Dividends. $37,052,654 $8,366,727 4,051,029 279,529 12,198,763 4,424,164 28,962,439 6,281,478 232,836,649 104,766,295 38,391,036 17,322,582 80,645,400 68,926,804 12,288,040 17,997,014 48,096,226 18,675,391 19,307,557 7,470,909 54,545,558 18,117, 722 5,090,827 7,417,412 16,164,117 2,336,064 426,397,427 176,372,085 94,489,795 30,019,683 187,075,826 23,954,206 77,847,391 11,773,012 55,234,881 22,690,108 52,245,444 19,799,550 24,173,579 14,084,625 112,093,382 35,756,999 306,588,452 195,724,305 98,960,952 68,545,000 86,317,160 41,720,804 28,115,192 4,174,648 134,389,786 64,655,565 23,714,330 6,7.26,190 94,254,298 13,071,556 5,210,470 587,655 14,940,514 11,378,561 220,584,854 95,077,089 9,151,112 2,430,420 631,719,308 1,117,513,486 27,102,438 17,248,711 24,043,475 4,649,194 158,058,597 272,591,707 Per Amount. .53,152,401 $1,279,162 290,114 26,745 972,746 751,370 2,375,015 894,462 19,807,042 16,263,884 3,320,978 2,523,947 6,613,099 11,077,244 1,103,061 6,055,461 4.321,858 4,347,242 lj656,864 710,599 4,405,964 2,671,220 496,928 1,360,424 1,267,581 225,937 38,309,875 46,250, 767 7,767,008 3,689,890 13,305,452 2,622,706 6,174,449 1,705,795 4,654,400 3,264,560 5,102,008 4,251,510 2,192,835 2,070,168 10,242,203 10,173,034 29,003,666 52,303,674 8,952,289 13,384,096 7,186,293 8,076,467 2,548,620 994,229 11,268,662 9,448,030 1,902,532 1,110,370 7,570,808 1,802,774 381,085 31,257 1,413,446 1,414,278 19,340,526 23,769,122 707,483 282,342 107,625,964 246,637,453 2,455,895 3,119,106 1,946,380 273,574 23,835, 749 31,334,503 $4,431,563 316,859 1,724,116 3,269,477 36,070,926 5,844,925 17,690,343 7,158,522 8,669,100 2,367,463 7,077,184 1,857,352 1,493,518 84,560,642 11,456,898 15,928,158 7,880,244 7,918,960 9,353,518 4,263,003 20,415,237 81,307,340 22,336,385 15,262,760 3,542,849 20,716,692 3,012,902 9,373,582 412,342 2,827,724 43,109,648 989,825 354,263,417 5,575,001 2,219,954 55,170,252 cent of total. 0.39 .03 .15 .29 3.20 .52 1.57 .63 21 !63 .17 .13 a t£ c 7.50 1.02 1.41 .70 .70 .83 .38 1.81 7.21 1.98 1.35 .31 1.84 .27 .83 .04 .25 3.82 .09 31.41 .49 .20 4.89 g Oklahoma i Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington ! West Virginia : Wisconsin Wyoming Nonresident aliens and citizens residing abroad Total 46,818 34,592 518,729 32,921 20,239 45,505 38,232 114,500 18,517 9,965 51,207 95,422 48,876 94,704 7,821 1.05 .78 11.72 .74 .46 1.03 .86 2.59 .42 .23 1.16 2.16 1.10 2.14 .18 163,678,297 111,601,050 1,770,848,133 129,630,322 73,855,345 151,725,486 139,173,691 392,975,557 52,454,404 34,063,265 173,104,495 266,096,746 156,557,747 290,199,685 26,413,937 100.00 15,924,639,355 3,678 4,425,114 56,473,942 l!82 17 96,156,452 61,154,488 923,538,431 54,946,334 41,606,433 95,678,473 74,899,113 220,692,801 35,729,366 17,609,939 98,661,871 167,253,344 93,186,462 177,725,094 13,075,503 12,607, 768 9,257,224 271,183,035 33,834,964 7,362,595 4,274,270 15,918,976 39,622,453 5,800,607 6,859,165 20,315,457 17,666,671 22,821,487 43,146,545 2,673,185 .35 4,330,874 22,804,880 1. 70 11. 12 81 46 95 87 2. 47 33 21 1.09 1.67 QO 100.00 8,096,767,023 2,468,749,244 54,914,077 41,189,338 576,126,667 40,849,024 24,886,317 51,772,743 48,355,602 132,660,303 10,924,431 9,594,161 54,127,167 81,176,731 40,549,798 69,328,046 10,665,249 4,849, 703 3,380,639 51,701,250 3,983,635 2,037,120 3,742,508 4,258,151 12,241,012 1,013,642 851,957 4,680,084 6,439,623 3,214,233 6,330,597 886,565 2, 799,577 2,669,348 86,080,120 9,529,131 695,473 396,731 2,537,117 9,334,467 334,138 969,866 2,994,641 3,303,540 2,495,062 5,051,530 386,127 29,338,188 3,150,810 5,514,757 7,649, 6,049, 137,781, 13,512; 2,732, 4,139, 6,795, 21,575, 1,347, 1,821, 7,674, 9,743, 5,709, 11,382, 1,272, .54 12.22 1.20 .24 .37 .60 1.91 .12 .16 .68 .86 .51 1.01 .11 8,665,567 5,359,123,088 j 476,432,808 651,289,027 j 1,127,721,835 100.00 H I ft CO CO TABLE 2.—PERSONAL RETURNS—DISTRIBUTION BY INCOME CLASSES, FOR THE UNITED STATES; showing for each class of income, the number of returns, net income, personal exemption, dividends, tax paid, and percentages, CO [Income returned for the calendar year ended Dec. 31,1918.] Income classes. $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,0001 $3,000 to $4,000 $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 t o $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 to $400,000 $400,000 to $500,000 $500,000 to $750,000 $750,000 to $1,000,000 $1,000,000 to $1,500,000... $1,500,000 to $2,000,000.. . Number of returns. Dividends. Net income. Personal exemption. 484,471 $737,201,503 $978,534,875 ,032, 467 1,495,153,074 1,049,036,154 511,084 1,160,688,922 1,262,438,081 985, 794 2,466,135,911 1,849,356,359 65,095,451 89,914,225 26, 739 583,356 2,006,731,196 1,230,090,669 44,058,715 9,957 19,175,700 312,284 1,394,514,871 667,962,157 126,554 692,787,058 267,555,376 79,152 511,906,548 166,370,639 51,381 384,799,049 106,180,279 35,117 298,141,372 71,233,490 27,152 258,055,989 54,743,669 20, 414 214,690,308 40,647,888 16,371 32,321,835 188,661,249 13,202 25,819,680 165,180,632 10,882 21,638,947 147,077,711 9,123 17,997,996 132,627,910 30,227 58,899,098 522,089,846 31,360,693 16,350 366,220,394 19,339,971 10,206 i 279,226,359 22,749,293 11,887 410,534,915 12,345,328 6, 449 288,281,436 6,845,343 3,720 203,716,837 4,461,258 2,441 158,164,951 3,072,269 1,691 126,460,637 2,158,380 1,210 102,947,144 1,689,182 934 88,431,168 4,154,160 2,358 284,106,740 1,439,336 866 148,743,575 401 699,100 89,325,520 247 405,199 66,955,722 260 428,752 90,420,665 122 187,780 54,124,763 132 196,966 80,377,939 62,837 46 38,697,609 40,633 -33 39,243,088 16 16, 400 26,878,507 Normal tax. 96,716 128,341 258,600 1,345,453 1,567,280 1,885,555 1,799,640 3,953,755 2,091,834 1,964,864 1,955,550 2,167,937 1,722,486 8,595,154 7,168,001 7,217,185 9,777,117 7,610,952 5,103,164 4,230,325 3,046,898 2,949,767 2,587, 774 8,377,175 3,969,222 2,861,793 926,391 925,171 1,126,201 577,593 1,037,625 82,025 10, 400 Total tax. Total. 1913-1917. $226 22,555 Surtax. $31,326,795 14,528,166 49,085,852 38,438,396 36,635,281 61,115,287 30,647,845 73,255,825 77,332,458 73,824,567 59,689,936 53,485,817 51,546,719 49,250,061 44,188,741 40,263,997 37,652,526 36,454,528 152,635,943 121,149,692 100,198,704 156,298,801 119,701,353 89,274,625 68,391,061 56,115,932 48,333,960 44,527,189 133,700,428 77,125,043 44,384,734 33,306,318 45,914,203 28,651,429 50,250,503 27,398,097 26,563.471 17.330 933 $31,327,021 14,550, 721 $26,481,602 49,085,852 38,535,112 35,415,344 36,635, 281 61,243,628 30,647, 845 73,514,425 78,677,911 75,391,847 61,575,491 55,285, 457 55,500,474 51,341,895 46,153,605 42,219,547 39,820,463 38,177,014 161,231,097 128,317,693 107,415,889 166,075,918 127,312,305 94,377,789 72,621,386 59,162,830 51,283,727 47,114,963 142,077,603 81,094,265 47,246,527 34,232,709 46,839,374 29,777,630 50,828,096 28,435,722 26,645, 496 17,341,333 43,615,203 39,313,517 22,038,650 18,030,829 15,840,052 13,407,616 13,113,352 10,878,009 10,166,815 9,113,213 8,276,955 7,554,762 30,362,255 21,788,573 17,138,905 24,618,654 17,488,684 12,206,613 9,641,399 7,632,792 5,945,241 4,842, 636 16,566,726 8,195,209 5,149,498 3,953,591 5,551,848 3,058,054 3,787,054 1,326,514 1,785,624 1,373,3C9 $534,071 1,404,371 1,957,096 3,202,107 3,529,819 2,610,059 2,778,912 2,813,835 2,796,195 2,966,861 15,005,314 15,336,921 14,689,826 29,033,675 27,270,904 24,431,922 22,674,963 21,124,647 19,807,407 19,121,035 79,113,338 52,293,166 37,276,298 29,288,154 42,999,044 27,555,901 43,601,232 21,119,348 23,282,509 16,410,192 Average amount of tax per individual. $26,481,602 $17. 46 35,415,344 23.66 Average rate of tax, per cent. 1.19 43,615,203 71. 49 2.08 39,313/517 22,572,721 19,435,200 17,797,148 16,609,723 16,643,171 13,488,068 12,945,727 11,927,048 11,073,150 10,521,623 45,367,569 37,125,494 31,828,731 53,652,329 44,759,588 36,638,535 32,316,362 28,757,439 25,752,648 23,963, 671 95,680,064 60,488,375 42,425,796 33,241,745 48,550,892 30,613,955 47,388,286 22,445,862 25,068,133 17,783,591 122.00 178.36 245.54 346.38 472.98 612.96 660.73 790.77 903.42 1,017.57 1,153.31 1,500.90 2,270.67 3,118.63 4,513.53 6,940.55 9,849.07 13,238.98 17,006.17 21,283.18 25,657.04 40,576.79 69,848.01 105,799.99 134,581.96 186,734.20 250,934.06 359,002.17 487,953.52 759,640.39 1,111,474,44 2.73 3.26 3.80 4.63 5.57 6.45 6.28 6.86 7.22 7.53 7.93 8.69 10.14 11.40 13.07 15.53 17.98 20.43 22.74 25.01 27.10 33.68 40.66 47.50 49.65 53.69 56.56 58.96 58.00 63.88 66.16 H M o o o g $2,000,000 to $3,000,000.. . $3,000,000 to $4,000,000... $4,000,000 to $5,000,000... $5,000,000 and over Classes, grouped 2 Total. 26,777,977 14,130,796 (2) () 30,456,524 4,425,114 11, 400 3,400 ) 1,000 8,849 11,800 15,924, 639,355 8, 096, 767,023 99,161,374 i Nontaxable. Personal exemption and dividends exceed net income. 02V 24 13,232, 943 24, 404,027 13, 241, 792 31, 915,684 31, 927,484 2,369,587, 870 2,468, 749,244 2 569,930 200, 490 16, 677,313 918,879 8, 3,200 19, 663,713 476,432,808 651, 289,027 17,247, 243 1.567,931 18 9,119,369 2,279, 842. 25 2 ) 19,666,913 6,555,637.67 1,127,721, 835 254 85 64. 41 64.54 64.57 7.08 Classes grouped to conceal net income and identity of the taxpayers. C If- c c CO 36 STATISTICS OE INCOME. TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES. [Income returned for the calendar year ended Dec. 31, 1918.] Returns. distribuSimple distribution. Cumulative tion. Income classes. Number in each class. 516,938 ,496,878 610,095 322,241 126,554 79,152 51,381 35,117 27,152 20,414 16,371 13,202 10.882 9', 123 30,227 16,350 10,206 11,887 6,449 3,720 2,441 1,691 1,210 934 2,358 866 401 247 260 122 132 46 33 16 11 4 $1,000 to $2,000 $2,000 to $3,000 $3,000 to S4}000 $4,000 to $5,000 $5',000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $2. ,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 t o $400,000 $400,000 to $500 00© $500,000 t o $750,000 $750,000 t o $1,000,000.... $1,000,000 to $1,500,000.. $1,500.000 t o $2 000,000.. $2,000,000 t o $3,000.000.. $3,000,000 t o $4,000,000.. $4,000,000 to $5,000,000., $5,000,000 and over. Classes grouped * Per cent of total. 34.28 33.83 13 79 7^28 2.86 1.79 1.16 .79 .61 .46 .37 .30 .24 .21 .68 .37 .23 .27 .15 .08 .06 .04 .03 .02 .05 .02 .01 .0056 .0059 .0028 .0031 .0010 .0008 .0004 .0002 .0001 Cumulative percentages. Over the Under the Over the Under the class class class class above. below. below. above. 4,425,114 2,908,176 1,411,298 801,203 478,962 352,408 273,256 221,875 186,758 159,606 139.192 122; 821 109,619 98,737 89,614 59,387 43,037 32,831 20.944 14,495 10,775 8,334 6 643 3', 433 4,499 2,141 1,275 874 627 367 245 113 67 34 18 7 1,516,938 100.00 3,013,816 65.72 3,623,911 31.89 3,946,152 18.10 4,072,706 10.82 4,151,858 7.96 4,203,239 6.17 4,238,356 5.01 4.265,508 4.22 4;285,922 3.61 4,302,293 3.15 4,315,495 2.78 4,326,377 2.48 4,335,500 2.24 4,365,727 2.03 4,382,077 1.35 4,392,283 .98 4,404,170 .75 4,410,619 .48 4 414,339 .33 4', 416,780 .25 4,41.8,471 .19 4,419,681 .15 4,420,615 .12 4,422.973 .10 4,423;839 .05 4,424,240 .03 4,424,487 .02 4,424,747 .0144 4,424,869 .00S5 4,425,001 .0057 4,425,047 .0026 4,425,080 .0016 4,425,096 .0008 4,425,107 .0004 4,425,111 .0002 34.28 68.11 81.90 89.18 92.04 93. S3 94.99 95.78 96.39 96.85 97.22 97.52 97.76 97.97 98.65 99.02 99.25 99.52 99.67 99.75 99.81 99.85 99.88 99.90 99.95 99.97 99.98 99.9*56 99.9915 99.9943 99.9974 99.9984 99.9992 99.9996 99.9998 99.9999 0) 0) Total .0001 4,425.114 4,425,114 .0001 IOO.OOV);) 100.00 Net income. Simple distribution. Cumulative distribution. Cumulative percentages. Over the class Under the class below. above. Over Under the the class class below. above. Income classes. Amount in each class. $1,000 to $2,000 $2,000 to $3,000 $3,000 to $4,000 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000. $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000. $50,000to$60,000. 14.02 $15,924, 639,355 $2,232,354,577 100.00 I 22.78 13,692, 284,778 5,859,179,410 13.17 10,065, 459,945 7,955,824,831 63.20 9.03 7,968, 814,524 9,394,398,417 50.03 4.35 6,530, 240,938 10,087,185,475 41.00 3.21 5,837, 453,880 10,599,092,023 36.65 2.42 5,325, 547,332 10,983,891,072 33.44 1.87 4,940, 748,283 11,282,032,444 31.02 1.62 4,642, 606,911 11,540,088,433 29.15 1.35 4,384, 550,922 11,754,778,741 27.53 1.18 4,169,860,614 11,943,439,990 26.18 1.04 3,981, 199,365 12,108,620.622 25.00 .92 3,816,018,733 12,255, 698;333 23.96 .83 3,668, 941,022 12,388,326,243 23. 04 3.28 3,536,313,112 12,910,416,089 22.21 2.30 3,014,223,266 13,276,636,483 18.93 1.75 2,648, 002,872 13; 555,862,842 16. 63 2.58 2,368, 776,513 13,966,397,757 14.88 1.81 1,958,241,598 14,254,679,193 12.30 1.28 1,669,960,162 14,458,396,030 10.49 1 Classes grouped to conceal the net income and identity of the taxpayers. 1 I ! 1 $2,232 354,577 3,626! 824,833 2,096! 645,421 1,438 573,586 692! 787,058 511! 906,548 384! 799,049 298! 141,372 258, 055,989 214, 690,308 188, 661,249 165, 180,632 147, 077,711 132, 627,910 522, 089,846 366, 220,394 279, 226,359 410, 534,915 288, 281,436 203, 716,837 Per cent of total. 14.02 36.80 49.97 59.00 63.35 66.56 68.98 70.85 72.47 73.82 75.00 76.04 76. 96 77. 79 81. 07 83. 37 85.12 87. 70 89. 51 90.79 37 STATISTICS OF TNCOMK. TABLE 3.—PEBSONAL RETURNS—SIMPLE AND CUMULATIVE TKIBUTION BY INCOME CLASSES -Continued. DIS- Net income. Simple distribution. Cumulative percentages. Cumulative distribution. Incorae classes. Per cent of total. Amount in each class. : $60,000 t o $70,000 $70,000 t o $80,000 $80,000 t o $90,000 $90,000 t o $100,000 $100,000 t o $150,000 $150,000 t o $200,000 $200,000 t o $250,000 $250,000 t o $300,000 $300,000 t o $400,000 $400,000 t o $500,000 $500,0001 o $750,000 $750,000 t o $1,000,000 $1,000,000 t o $1,500,000 $1,500,000 t o $2,000,000 $2,000,000 t o $3,000,000 $3,000,000 t o $4,000,000 $4,000,000 t o $5,000,000 $5,000,000and over Classes grouped i • i ! ' j 1 | 1 1 1 ! ! ; j j Total $158,164,951 126,460,637 102,947,114 88,431,168 284,106, 740 148,74a, 575 89,325,520 66,955/722 90,420,665 54,121, 763 80, 377', 939 38,697, 609 39,243,088 26,878,507 26.777,977 14,130,796 (>) (') 30~ 456,524 $0.99 .79 .65 .56 1.78 .93 .57 .42 .58 .34 .50 .24 .25 .17 .16 .09 Over the class Under the class above. below. II, 466, 243,325 $14, 616,560, 1,308. 078,374 i 14;743,021, i,i8i: 617,737 i 14,845,968 j 1,078, 670,593 I 14,934,399, 990, 239,425 I 15,218,506. 367,250^ 706, 132,685 ! 15, 557. 389,110 ! 15,456,575, 063,590 15, 523,531 468', 401, 107,868 I 15,613,952: 687,203 ! 15, 668,076' 310, 256, 562,440 15, 748,454' 184,501 787,152. 176, 826,395; 137, 486,892 853,274; 243,804 98, 880,052, 71, 365,297 894,182. 44, 587,320 .19 30,456,524 91. 78 92. 57 93. 22 93.78 95.56 96. 97.06 97.48 98.06 98.40 98.90 99.14 .39 99.56 99.72 .81 15,924,639,35o| .19 100,00 ! 15,924,639, 355 100.00 Tax (income tax and surtax). Simple distribution. Cumulative distribution. Income classes. Amount in each class. $1,000 to $2,000... $2,000 to $3,000 $3,000 to $4,000 $4,000 to $5,000 85,000 to $6,000.. $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 19,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000. $12,000 to $13,000.. $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000, $25,000 to $30,000 $30,000 to $40,000. $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000.. $100,000 t o $150,000 $150,000 t o $200,000 $200,000 t o $250,000 $250,000 t o $300,000 $300,000 t o $400,000 $400,000 t o $500,000 $500,000 t o $750,000 $750,000 t o $1,000.000 $1,000,000 t o $1,500,000 $1,500,000 t o $2,000,000 $2,000,000 t o $3,000,000 $3,000,000 t o $4,000,000 $4,000,000 t o $5,000,000 $5,000,000 and over Classes grouped l 326,481,602 35,415,344 43,615,203 39,313,517 22,572,721 19,435,200 17,797,148 16,609,723 16,643,171 13,488,068 12,945,727 11,927,048 11,073,150 10,521,623 45,307,569 37,125,494 31,828,731 53,652,329 44,759,588 36,638,535 32,316,362 28,757,439 25,752,648 23,963,671 95, («0,064 60,488,375 42,425,796 33,241,745 48,550,892 30,613,955 47,388,286 22,445,862 25,068,133 17,783,591 17,247,243 9,119,369 0) 0) 19,666,913 -... 1,127,721,835 Total 1 Per cent of total. Over the class below. Under t h e class above. 2.35 3.14 3.87 3.49 2.00 1.72 1.57 1.47 1.47 1.20 1.15 1.06 .98 .93 4.03 3.29 2.82 4.77 3.97 3.25 2.87 2.55 2.28 2.12 8.49 5.36 3.76 2.95 4.31 2.71 4.20 1.99 2.22 1.58 1.53 .SI $1,127, •21,835 1,101,240,233 1,065,824,889 1,022,209,086 982, 896,169 960,323,448 940,888.248 923,091,100 906,481,377 889, 838,206 876,350,138 863,404,411 851, 477,363 840,404,213 829,882,590 784,515,021 747,389,527 715,560,796 661,908,467 617, 148,879 580,510,344 548, 193,982 519,436,543 493, 683,895 469, 720,224 374, 040,160 313,551,785 271, 125,989 237,884,244 189,333,352 158,719,397 111,331,111 885.249 63, 817,116 46, 033,525 786,282 $26,481,602 61,896,946 105,512,149 144,825,666 167,398,387 186,833,587 204,630,735 221,240,458 237,883,629 251,371,697 264,317,424 276,244,472 287,317,622 297,839,245 343,206,814 380,332,308 412,161,039 465,813,368 510,572,956 547,211,491 579,527,853 608,285,292 634,037,940 658,001,611 753,681,675 814,170,050 856,595,846 889,837,591 938,388,483 969,002,438 1,016,390,724 1,038,836,586 1,063,904,719 1,081,688,310 1,098,935,553 1,108,054,922 1.74 19,6(K>, 913 1,127,721,835 ss; Cumulative percentages. Under Over t h e class the class above. below. 100.00 97.65 94.51 90.64 87.15 85.15 83.43 81.86 80.39 78.92 77.72 76.57 75.51 74.53 73.60 69.57 66.28 63.46 58.69 54.72 51.47 48.60 46.05 43.77 41.65 33.16 27.80 24.04 21.09 16. 78 14.07 9.87 7.88 5.66 4.08 2.55 100.00 Classes grouped to conceal the net income and Identity of the taxpayer. 2.33 5.49 9.3G 12.85 14.85 16.57 18.14 19.61 21.08 22.28 23.43 24.49 25.47 26.40 30.43 33.72 36.54 41.31 45.28 48.53 51.40 53.95 56.23 58.35 66.84 72.20 75.96 78.91 83.22 85.93 90.13 92.12 94.34 95.92 97.45 98.26 100.00 TABLE 4.—PEBSONAL RETURNS—SEX AND FAMILY RELATIONSHIP—DISTRIBUTION BY STATES FOR THE UNITED STATES. 00 [Income returned for the calendar year ended Dec. 31,1918.] Joint returns of husbands and wives, with or without dependent children, including husbands whose wives,though living with them, filed separate returns. States and territories. Single men— Heads of families. Single w o m e n Heads of families. Single men—All others. NumNumber NumNet Net of reber of Net income. ber of income. returns returns. income. turns. Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts.. Michigan Minnesota.. Mississippi., Missouri Montana Nebraska Nevada j | | l j j | i i i j ! ! ' , I ~ 24,855 2,370 7,540 14,104 109,775 34,825 44,623 5,592 19,095 12,198 26,294 2,368 12,376 195,044 • — 72,548 86,185 46,106 31,397 16,789 14,321 47,073 111,705 77,489 53,754 10,326 70,761 17,804 71,382 3.735 $90,008,834 5,944,507 28,227,312 59,539,153 456,908,896 116,853,453 187,278,283 31,842,208 77,306,389 47,168,281 112,592,310 12,404,568 42,045,696 845,860,822 251,481,097 360,205,633 170,653,170 120,957,727 90,119,331 56;880,105 198,445,728 567,126,010 292,090,576 213,825,355 49,997,522 298,169,162 57,569,021 247,284,676 11,093,303 2,481 486 930 926 15,339 3,681 4,786 628 2,737 1,514 2,145 173 769 27,124 5,010 3,r" 2,644 2,376 2,756 1,859 6,971 14,894 9,879 5,725 750 7,161 1,606 4,028 114 $6,490,497 1,020,330 2,345,586 2,887,972 39,975,721 8,826,593 13,481,643 2,855,405 7,361,419 3,945,372 7,077,205 501,476 2,275,420 74,948,657 14,001,403 15,131,180 8.339,272 8;857,760 8,772,146 4,503,423 20,223,257 47,590,537 24,892,144 15,468,007 2,788,331 21,700,419 3,859 385 12,452,973 320,014 433 1 149 353 8,125 708 1,012 193 2,523 421 355 69 152 9,1 1,342 1,074 865 408 704| 454! 1,712 3,212 2,541 1,414 109 2,408 227 M61 Net income. Single w o m e n All others. Wives making sep- \ arate returns ! from husbands, j Grand total. Number NumNumNet Net of re- Net income. ber of ber of returns. income. returns. income. turns. $1,291,805 9,649 $19,803,023 1,470 $3,024,132 5,799 2 4,746 10,934 8,447,417 347,086 4,773 281 593,896 9,749,567 1,139,605 4,387 724 1,952,768 10,215,658 56,609 124,652,630 14,744 42,96G,572 22,594,701 2,368 5,011,320 1,745,050 12,335 25,341,192 6,591 23,735,908 3,939,074 28,497 59,211,999 726 3,146,356 797,182 2,937 7,254,958 9,762 21,501,983 5,934,443 9,025 22,152,666 894 2,127,226 1,322,811 3,938 8,335,552 1,579 4,053,120 1,543,718 8,392 20,807,684 594 2,852,428 274,720 933 2,913,930 450 835,248 427,706 5,486 10,230,548 26,537,238 111,837 232,814,798 20,162 52,315,124 4,320 9,832,121 3,940,616 20,974 43,662,129 5,445 12,860,362 4,714,075 21,591 53,991,416 2,255 5,853,781 2,986,081 12,576 28,842,275 2,387 6,456,207 1,758,641 9,780 23,701,377 5,274 11,360,378 2,854,388 7,716 22,285,154 1,951 5,841,112 1,335,195 6,330 14,278,251 6,710 17,840,862 5,784,375 23,944 56,694,458 21,543 69,092,961 55,198 143,164,348 12,671,199 5,877 14,583,633 38,739 6,520,413 69,892,149 2 993 8,406,613 20,153 4,022,089 44,493,645 935 2,190,030 500,870 7,743 14,195,944 6,921 19,037,209 22,701 56,042,554 6,781,671 804 1,585,353 13,8T 25,959,430 572,308 3,216 6,167,494 15,709 34,659,434 3,279,337 165 299,860 3,016 5,957,134 18.187 100 1 28 118 1,879 243 980 163 634 137 308 105 16 2,865 387 829 348 750 193 189 675 3,234 824 476 86 938 155 553 64 $632,662 6,000 316,003 618,881 14,751,860 1,710,343 7,970,933 2,461,922 4,709,415 782,159 2,292,402 1,107,818 139 678 23,832,846 2,632,074 3,364,919 1,849,475 4,618,415 1,870,586 1,195,126 4,432,412 28,815,406 7,334,249 4,858,920 650,488 7,282,006 546,335 2,209,651 138,171' $121,250,953 7,606 15,434,987 41,579,450 13,701 70,354,037 20,612 701,850,380 206,471 54,160 159,487,951 295,617,840 86,489 48,358,031 10,239 138,966,315 43,776 19,102 63,681,401 39,073 148,366,439 4,242 20,054,940 19,249 55,954,296 366,918 1,256.309,485 104,581 325,549,440 118,933 450,267,585 64,794 218,524,054 47,098 166,350,127 33,432 137,261,983 25,104 84,033,212 87,085 303,421,092 209,786 868,460,461 135,349 415,313,164 84,515 291,074,629 19,949 70,323,185 409,013,021 110,890 34,464 90,091,830 306,053,565 96,049 7,097 17,826,669 2 s 3 o i New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Ehode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia. Washington West Virginia Wisconsin Wyoming Nonresident aliens and citizens residing abroad Total 9,327 37,548,230 111,485 456,354,146 8,225 26,556,687 291,329 1,732,387,189 13,938 66,718,796 21,206 70,560,997 712,330,348 187,117 128,143,739 34,283 19,640 78,938,809 263,954 1,148,660,030 17,344 82,538,078 14,305 56/310,942 33,425 121,428,529 25,831 106,138,405 74,734 295,557,872 11,247 38,131,770 5,530 22,913,494 31,789 125,911,142 48,125 171,459,648 29,927 112,850,649 58,430 210,030,980 3,"~ 17,036,304 1,675 24,334,982 789,003 9,254 29, 578,303 850 131,154 38,729146' 690,943 829 "' 892,763 910,113 1,350 19466 5o; 666,802 19,466 1,241 4' 708,012 1,287 3 661,439 54; 656131 121,029 261,106 1,970 437,618 1,025 516,151 1,729 610,653 2,490 320,217 7,605 229,667 975 680,050 640 516,285 3,624 608,390 5,243 401,437 3,204 494,087 5,943 230,676 352 140 1,765,783 12,559,057 10,942,720,894 296,902 857,115,228 260 2,664 129 11,007 166 239 4,146 606 422 10,058 403 220 391 598 5,689 185 143 620 1,05,8 293 727 39 822,540 10,677,274 327,572 53,287,660 853,297 758,760 13,159,837 2,795,573 1,453,861 32,459,136 1,910,577 840,250 1,359,529 1,898,864 12,281,875 400,392 492,799 2,066,818 2,567,281 1,062,642 2,574,809 230,880 5,023 49,458 3,525 166,975 5,500 5,770 81,331 8,136 11,578 160,174 10,323 4,049 8,799 7,696 19,609 5,403 2,794 13,206 39,005 13,690 25,150 3,566 10,396,941 108,223,769 6,775,974 494,221,789 13,757,006 13,019,009 164,057,141 19,894,531 23,333,850 336,115,409 24,551,069 9,987,909 20,774,137 18,388,993 45,787,968 9,780,803 5,842,182 28,599,356 73,796,863 28,858,113 49,121,091 7,332,253 1,483 11,304 326 43,857 1,121 529 12,899 2,155 1,474 26,529 2,506 466 1,058 1,369 6,381 603 762 1,688 1,815 1,492 4,050 4,064,741 34,498,362 633,966 189,151,408 2,925,492 1,260,737 35,142,404 5,898,204 3,370,415 87,747,022 10,504,785 1,511,693 2,288,873 3,763,033 16,287,628 1,381,675 2,459,082 4,469,646 4,153,009 3,727,639 10,876,098 409,865 174 3,871,471 959 14,520,330 578 8,841,832 82,251 273,794,0781,195,301 2,726,887,806 255,661 790,902,600 267,829 17,317 56,889,284 225 780,735 185,706 1,541 653,112,589 166,063 29 13,084 36,591,416 7,856 103, 974,795 559,753 2,719,713,784 184 *' 601,457 21,738 89,748,811 76,799 26 29,120 89,586,415 1, 17, 957,900 306,918 993,314,432 238,238 397 46,818 163,678,297 842,676 191 34,592 111,601,050 3,358 34. 745,507 518,729 1,770,848,133 ,864,707 375 129,630,322 32,921 766,933 174 20,239 73,855,345 358,267 103 45,505 151,725,486 ,373,743 38,232 248 139,173,691 ,739,997 114,500 482 392,975,557 530,097 104 18,517 52,454,404 675,658 96 9,965 34,063,265 ,541,248 280 51,207 173,104,495 ,511,555 176 95,422 266.096.746 ,657,267 270 48,876 156.557.747 ,102,620 94,704 404 290,199,685 173,959 7,821 34 26,413,937 152 rn ^ 5 G g 56,473,942 Ijj 35,942 333,218,749 4,425,114 15,924,639,355 Y 3,139,544 3,678 O o CO TABLE 5.—PERSONAL RETURNS—SEX AND FAMILY RELATIONSHIP—DISTRIBUTION BY INCOME CLASSES FOR THE UNITED STATES. [Income returned for the calendar year ended Dec. 31,1918.] Income classes. Joint returns of husbands and wives, with or without dependent children, men—Heads Single women— including husbands Single of families. Heads of families. whose w i v e s , though living with them,filedseparate returns. Number of returns. $1,000 to $2,000 i $1,000 to $2,000 $2,000 to $3,000 i $2,000 to $3,000 $3,000 to $4,000 i $3,000 to $4,000 $4,000 to $5,000 i $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7^000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 t o $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $1005000 to $150,000 226,222 22,812 473,519 699,550 19,880 481,954 6,106 261,657 102,011 62,671 39,895 26,810 20,603 15,263 12,092 9,640 8,017 6,702 21,725 11,707 7,271 8,432 4,492 2,595 1,721 1,171 860 641 1,592 Net income. Single men—All others. NumNumNumNet Net ber of ber of ber of returns. income. returns. income. returns. Net income. Single w o m e n - All others. Wives making separate returns from husbands. Orand total. NumNumNumNet Net ber of ber of ber of returns. income. returns. income. returns. $370,509,375 151,089 $222,265,1 , ',061 44, 512 $62,506,343 31,471 $39,928,024 29,005 $38,979,442 36,993,768 11,159 17,590,561 2,321 3,536,650 841,2621,224,450,837 147,985 202,385,772 3,958 5,679 12,710,104 9,478,393 6,192 14, 967,199 1,074,493,934 19,944 44,666,226 462,279 1,780,497,582 50,365 124,715,878 8,642 21,819,731 194,647 460,194,659 28,328 1,177 282,609 66,238,536 820 1,540 5,381,843 3,936,636 2,389 2,785,334 55,021 188,090,587 10,811 006,651 1,659,474,129 26,820 92,086,268 5,862 20,322,892 782 623,820 26,936,562 350 716 3,196,477 3,433,979 1,486 1,609,965 139,005 1,168,937,481 12,978 57,927,814 3,304 14,876,867 25,267 112,039,713 7,177 9,530 52,003,442 789,877 6,241 34,175,251 2,440 13,335,880 4,177 558,631,491 6,112 170,858 4,191 27,056,116 1,344 8,701,607 39,542,194 3,114 405,291,827 4,411 33,059,943 225,624 2,595 19,445,250 1,021 7,640,120 2,163 298,762,965 3,163 390,756 1,678 14,202,328 752 6,363,558 26,875,509 1,6"" 227,620,252 2,469 23,459,297 206,600 1,213 11,515,442 606 5,751,129 13 195,837,018 1,877 19,646,605 248,464 412 4,323,449 1,065 11,435,865 160,550,528 1,549 17,815,904 871,554 '812 939 365 4,194,085 9,351,754 139,360,182 1,242 15,555,828 433,925 616 756 301 3,759,268 7,673,088 120,586,326 1,052 14,192,632 397,528 506 620 6,827,693 255 3,461,869 108,326,854 204,893 434 857 12,444,770 494 6,292,930 233 3,365,680 97,430,276 296,032 1,485 25,872,147 2,966 50,879,488 1,934 701 12,086,742 375,350,950 823,776 728 16,337,557 1,719 38,513,991 1,020 349 7,745,466 262,335,961 047,180 414 11,419,428 1,078 29,543,144 696 226 6,153,487 198,845,174 620,164 53' 18,533,293 1,260 43,385,005 739 262 9,079,693 291,139,056 123,215 267 11,926,482 450 735 32,714,121 201,035,571 146 6,509,410 715,911 153 8,619,718 428 23,369,803 269 142,063,892 69 3,762,633 873,809 96 6,207,053 260 16,835,570 167 111,462,637 41 2.647,890 443,708 75 5,603,669 197 14,767,944 30 2; 253,715 113 87,568,775 896,284 49 4,140,754 122 10,306,151 81 22 1,842,389 73,240,625 431,330 34 3,240,547 109 10,301,902 22 2,085,368 68 60,695,997 343,497 96 11,441,518 35,313,657 290 190,766,327 42 5,146,284 174 2,172 6,928 1,792 4,262 933 2,888 517 1,901 2,155 1,720 1,296 1,021 872 711 614 647 432 403 1,416 827 521 657 359 206 156 105 76 60 $3,013,258 484,471 10,195,4861 ,032,467 4,373,066 511,084 10,445,782 985,794 3,289,267 26,739 9,750,669 583,356 2,257,912 9,957 8,593,991 312,284 11,851,117 126,554 11,143,946 79,152 9,665,147 51,381 8,688,969 35,117 8,286,503 27,152 7,485,397 20,414 7,067,770 16,371 8,172,197 13,202 5,871,135 10,882 5,889,361 9,123 24,604,487 30,227 18,463,643 16,350 14,217,946 10,206 22,777,704 11,887 15,972,637 6,449 11,184,880 3,720 10,137,992 2,441 7,822,826 1,691 6,520,941 1,210 5,676,024 934 2,358 164 20,095,477 Net income. $737,201,503 1,495,153,074 1,160,688,922 2,466,135,911 89,914,225 2,006,731,196 44,058,715 1,394,514,871 692,787,058 511,906,548 384,799,049 298,141,372 258,055,989 214,690,308 188,661,249 165,180,632 147,077,711 132,627,910 522,089,846 366,220,394 279,226,359 410,534,915 288,281,436 203,716,837 158,164,951 126,460,637 102,947,144 88,431,168 284,106,740 j O to o $150,000 t o $200,000 $200,000 t o $250,000 $250,000 t o $300,000 $300,000 t o $400,000 $400,000 t o $500,000 $500,000 t o $750,000 $750,000 to $1,000,000 $1,000,000 t o $1,500,000 $1,500,000 t o $2,000,000 $2,000,000 t o $3,000,000 $3,000,000 t o $4,000,000 $4,000,000 t o $5,000,000 $5,000,000 a n d over Classes g r o u p e d 2 Total 589 272 169 181 82 80 34 22 100,844,830 60,939,163 45,734,856 62,850,711 36,341,863 49,381,311 28,835,236 25,857,436 11,933,665 17,450,943 (2) 5,308,223 2,657,603 2', 463.425 3,143,811 1,773,627 3,002,238 (2) 181 3,171,051 8\ 1,830,453 2 507,882 3 1,085,071 2 834,170 2 (2) 1 11,566,829 3,801,311 1,804,842 2,559,057 10,942,720,894 296,902 857,115.228 1 17,888,008 11,994,616 9,280,057 14,369,917 7,190,269 11,652,448 4,165,487 6,111, 144 6,850,547 (2) () 35,305,585 82,251 273,794,078 1,195,301 2,726,887,806 Nontaxable. Personal exemption and dividends exceed net income. 105 55 34 41 16 19 5 5 4 4 1 55j 9,607,0401 5,938, 2,777,619 4,279,395 4,007,967 7,925,128 1,623,825 3,543,355 691 11 2'' ' 2,5; 401 247 260 122 132 46 33 16 11 41 2' 1 148,743,575 89,325,520 66,955,722 90,420,665 54,124,763 80,377,939 38,697,609 39,243,088 26,878,507 26,777,977 14,130,796 (2) 618 30,456,524 255,661 790,902,600 35,942|333.218,749 4,425,114 15,924,639,355 12 2 Classes grouped to conceal the net income and identity of the taxpayers. o TABLE 6.—PERSONAL RETURNS—DISTRIBUTION OF INCOME BY SOURCES AND BY STATES FOR THE UNITED STATES. [Income returned for the calendar year ended Dec. 31,1918.] PartnerProfits ships, per- from sales Number Wages and sonal serv- of real States and Territories. of Business. ice corpora- estate, tions, es- stocks, returns. salaries. tates, and trusts. bonds, etc. Alabama... . Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia.. Florida Georgia I Hawaii ! Idaho I Illinois ! Indiana ! Iowa ! Kansas ! Kentucky I Louisiana j Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire ! New Jersey I New Mexico I New York North Carolina North Dakota 38.988 $78,394,188 7,606 12,073,442 13,701 26,817,976 20,612 31,484,582 206,471 353,110,265 54,160 86,165,354 86,489 172,543,949 10,239 21,684,683, 43,776 82,079,590 19,102 33,303,249 39,073 81,775,134 4,242 9,592,623 19,249 21,332,884 366,918 693,941,247 104,581 176,556,590 118,933 87,513,993 64,794 56,847,661 47,098 85,260,422 33,432 72,092,810 25,104 43,331,304 87,085 167,129,190 209,786 446,260,247 135,349 249,792,237 84,515 155,521,622 19,949 28,341,654 110,890 216,490,512 34,464 59,802,199 96,049 91,897,304 7,097 10,385,265 17,317 29,862,762 185,706 390,757,824 13,084 22,186,409 559,753 :,371,905,093 21,738 41,604,998 29,120 24,353,058 $18,320,572 $8,862,693 2,779,570 320,592 6,681,978 1,931,878 20,669,504 9,171,928 131,120,713 48,097,149 33,737,730 7,020,879 29,757,388 13,646,330 5,608,900 1,582,607 17,570,434 6,670,321 14,011,008 5,265,968 27,530,409 12,694,530 1,565,138 1,751,316 25,028.378 3,332,056 241,177; 077 101,272,580 87,910,279 16,641,932 261,952,798 27,805,522 103,402,359 14,540,449 38,450,578 15,503,798 26,091,210 14,513,350 13,726,089 4,481,052 45,001,051 24,851,385 111,420,275 83,498,239 65,270,536 21,528,524 61,555,239 17,975,899 22,155,763 8,780,804 83,634,594 24,726,586 17,093,089 4,216,610 157,444,289 11,954,487 3,847,317 882,110 9,450,964 3,340,459 87,749,511 48,179,842 7,510,256 2,119,017 300,916,771 292,422,752 16,762,061 9,082,711 45,462,947 5,633,552 Dividends. Interest and investment income. Rents and royalties. $1,736,802 $7,623,254 199.306 5,998 292,085 2,018,217 2,810,704 7,941,802 11,883,220 64,242,539 4,247,141 10,393,323 3,332,872 14,139;193 1,060,268 1,847,438 1,019,909 8,852,502 1,203,657 4,377,893 2,229,876 13,324,227 876,212 '219,407 2,942,899 3,856,780 904 106. )6,861,998 22,793,90-" 3,254,11 24,409,190 22,454,158 35,918,373 10,633,661 38,918,033 7,451,127 8,160,875 4,809,842 10,503,395 915,233 3,084,688 4,865,019 17,110,939 6,178,789 28,577,362 4,367,137 25,227,936 9,565,597 15,786,373 2,816,691 5,844,550 6,182,938 23,244,580 1,297,042 4,534,404 12,505,333 27,491,269 872,189 1,030,198 702,649 2,016,372 6,490,157 27,160,972 471,802 2,246,198 .9,388,420 420 143 119; 35,067,143 2,938,261 5,832,794 2,141,228 6,026,566 1913-1917 $807,254 $7,559,473 87,977 191,552 683,657 3,740,50" 379,433 5,902,04: 5,747,241 99,019,054 491,289 16,831,293 1,048,198 67,878,606 372,521 17,624,493 436,303 18,239,088 629,942 6,840,967 1,136,237 16,981,485 7,633 7,409,779 119,502 2,216,562 7,407,945 168,964,140 1,760,086 28,259,597 1,789,176 22,165,030 644,959 11,128,053 1,107,115 21,582,993 1,666,105 18,133,445 233,386 13,851,239 1,855,827 33,901,172 5,079,303 190,045,002 2,252,249 66,292,751 1,981,711 39,739,093 313,399 3,861,249 3,689,871 60,965,694 564,536 6,161,654 1,406,069 11,665,487 6,249 581,406 240,048 11,138,513 3,050,246 92,026,843 94,920 2,335,500 20.', 270,297611,449,011 1,263,022 15,985,689 211,561 4,437,r~ $8,366,727 279,529 4,424,164 6,281,478 104,766,295 17,322,582 68,926,804 17,997,014 18,675,391 7,470,909 18,117,722 7,417,412 2,336,064 176,372,085 30,019,683 23,954,206 11,773,012 22,690,108 19,799,550 14,084,625 35,756,999 195,724,305 68,545,000 41,720,804 4,174,648 64,655,565 6,726,190 13,071,556 587,655 11,378,561 95,077,089 2,430,420 631,719,308 17,248,711 4,649,194 Total income. $7,602,688 $130,906,924 230, 784 15,889,221 2,190,021 44,356,319 4,675,898 83,035,896 88,946,094 802,166,275 14,928,490 173,815,4991 29,539,700 331,886,236 5,168,568 54,949,478 16,559,459 151,427,606 5,363,699 70,996,383 9,335,077 165,006,975 991,963 22,414,071 3,940,602 62,769,663 3061 ,437,636,197 95,217,306 14,615,597 353,407,388 26,230,365 485,829,415 12,346,954 248,462,129 8,942,630 186,459,538 11,462,695 159,272,852 11,729,536 91,352,527 35,202,737 329,917,320 79,486,508 951,145,725 34,913,882 469,645,252 25,956,439 328,081,973 4,933,233 77,047,343 30,766,398 449,701,173 5,199,299 98,868,833 16,296,900 330;661,138 1,141,538 18,746,272 4,458,816 61,210,583 67,018,931 722,434,326 2,130,660 39,094,762 351,298,431 3,102,717,918 9,923,055 103,392,591 96,890,647 8,624,102 General deductions. Net income. 1,655,97i; $121,250,953 454,234 15,434,987 2,776,869' 41,579,450 6,6Sl,859i 76,354,037 100,315,895 701,850,380 14,327,548 159,487,951 36,268,396 295,617,840 6,591,447 48,358,031 12,461,291 138,966,315 7,314,982 63,681,401 16,640,536 148,366,439 2,359,1311 20,054,940 6,815,367 55,954,296 181,326,712 1,256,309,485 27,857,948 325,549,440 35,561,830 450,267,585 29,938,075 218,524,054 20,109,411 166,350,127 22,010,869 137,261,983 7,319,315 84,033,212 26,496,228 303,421,092 82,685,264 868,460,461 54,332,088 415,313,164 37,007,344 291,074,629 6,724,158 70,323,185 40,688,152 409,013,021 8,777,003 90,091,830 24,607,573 306,053,565 919,603 17,826,669 4,321,299 56,889,28469,321,737 653,112,589 2,503,346 36,591,416 71 n *71 O T O A 383,004,134 2,719,713,784 13,643,780 89,748,811 7,304,232 ~i,586,415 to Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Nonresident a l i e n s and citizens residing abroad Total 306,918! 554,663,9651! 46,818 53,778,481 34,592 62,290,5951 518,729 1,061,222,594 32,921 67,649,797 20,239 32,744,708 45,505 27,390,671 38,232 72,254,441 114,500 179,120,318 18,517 32,817,705 9,965 15,488,900 51,207 102.597,806 95,422 180' 874,252 48,876 94,200,006 94,704 175,434,704 7,821 12,379,984 3,678 10,290,303; 213,540,479 55,784,049 24,048,937 254,378,501 11,908,713 22,055,293 99,755,486 27,788,555 87,971,920 9,592,412 6,953,280 32,072,081 44,817,056 23,873,478 58,411,539 7,035,875 2,000,76^ 60,792,009 14,662,249 7,573,363 122,069,039 8,389,055 5,884,387 7,637,509 15,559,430 39,804,321 2,269,857 2.859,667 12,084,383 11,615,497 8,427,998 10,359,336 2,479,962 12,415,858 8,364,039 1,658,734 22,589,079 1,130,452 1,829,500 2,246,941 3,317,705 19,495,477 483,226 3,103,398 3,317,797 4,080,274 3,348,165 1.132,932 52,049,983j 28,141,236 7,449,557 77,743,358 5,887,649 6,538,115 11,925,890 11,136,692 47,915,266 2,075,704 1,212,773 9,194,685 11,881,507 9,997,121 9,870,835 1,186,763 8,146,453 614,466 2,404,361! 5,436,759 152,621,8381 1,114,453 11,493,315 742,166 8,515,058 9,109,243 262,073,792 787,445 33,047,519 432,993 6,929,602 255,507 4,018,763 1,210,690 14,708,286 3,512,430 36,110,023 156,295 5,644,312 119,245 6,739,920 1,452,994 18,862,463 831,236 16,835,435 1,601,547 21,219,940 2,626,555 40,519,990 144; 254! 2,528,931 792,295 22,012,585 158,058,597 39,867,895 1,091,388,786 12,607,768 10,189,571 183,527,393 " 257,224 8,842,530 121,120,940 271,183,035 145,775,0841,954,960,690 142,790,629 33,834,964 7,362,595 5,692,949 82,107,547 7,782,190 161,012,957 4,274,270 9,794,983 155,770,782 15,918,976 39,622,453 27,213,676 441,143,431 5,800,607 3,644,061 56,683,572 6,859,165 3,944,063 37,616,654 20,315,457 10,070,110 189,437,920 17,666,671 14,191,059 284,363,839 22,821,487 11,738,921 175,139,285 43,146,545 27,946,383 328,517,507 2,673,185 1,429,804 28,318,505 22,804,880 14,003,358 60,264,588 98,074,3541 993,314,432 19,849,096 163,678,297 9,519,890 H i ; 601,050 184,112,5571, 770,848,133 13,160,307 129,630,322 8,252,202 73,855,345 9,287,471 151,725,486 16,597,091 139,173,691 48,167,874 392,975,557 4,229,168 52,454,404 3,553,389 34,063,265 16,333,425 173,104,495 18,267,093 266,096,746 18,581,538 156,557,747 38,317,822 290,199,685 1,904,568 26.413,937 3,790,646 56,473,942 425,114 8,267.391.550 3.124.355.19611.214.914.422291,185. 704 975.679.666 99,161,374 2.369.587. «70 2,468,749.244 1,403,485,691 17,745,761,473 1,821.122,118115,924,639.355 8 9 O 3 o CO TABLE 7.- -PERSONAL RETURNS—DISTRIBUTION OF INCOME BY SOURCES AND BY INCOME CLASSES FOR THE UNITED STATES. [Income returned for the calendar year ended Dec. 31,1918.] Income classes. $1,000 to $2,0001. $1,000 to $2,000.... $2,000 to $3,000! $2,000 to $3,000.... $3,000 to $4,000! $3,000 to $4,000.... $4,000 to $5,0001 $4,000 to $5,000.... $5,000 to $6,000.... $6,000 to $7,000.... $7,000 to $8,000.... $8,000 to $9,000.... $9,000 to $10,000... $10,000 to $11,000. $11,000 to $12,000. $12,000 to $13,000. $13,000 to $14,000. $14,000 to $15,000. $15,000 to $20,000. $20,000 to $25,000. $25,000 to $30,000. $30,000 to $40,000. $40,000 to $50,000. $50,000 to $60,000. $60,000 to $70,000. $70,000 to $80,000. $80,000 to $90,000. $90,000 to $100,000.. $100,000 to $150,000. $150,000 to $200,000. $200,000 to $250,000. $250;000 to $300,000. $300,000 to $400,000. $400,000 to $500,000. $500,000 to S750.000. PartnerProfits Dividends. ships, per- from sales [ Number Wages and sonal serv- of real I Rents and of Business. ice corpora- estate, | royalties. returns. salaries. tions, es- stocks, ! tates, and bonds, 1918 1913-1917 etc.! trusts. 484,47 $511,698,262 262 $145,330,123 1,032,467 1,261,882,114 96,897,336 ^ 841,286,079 214,830,598 511,084 794 1,688,355,465 481,629,130 985,794 "•"" 32,787,061 14,676,993 26,739 583,356 ,124,763,728 584,696,690 9,957 11,048,981 2,395,827 312,284 691,751,106 435,601,794 126,554 277,405,833 242.336,173 79,152 200,787,257 166,586,993 51,381 152,218,825 107,813,289 35,117 117,315,958 74,332,450 27,152 101,731,, 599 58,969,553 20,414 85,141,736 44,094,996 16,371 74,568,160 34,731,314 13,202 63,445,839 29,248,680 10,882 60,163,893 24,827,935 9,123 52,926,487 20,530,453 30,227 192,710,674 72,788,253 16,350 129,024,614 46,186,831 10,206 93,850,172 30,803,706 11,887 127,325,275 41,067,520 6,449 81,511,326 27,019,045 3,720 55,663,419 17,079,952 2,441 40,463,065 14,285,798 1,691 31,730,719 10,511,549 8,585,966 ^ S 0 23,320,582 19,097,752 6,386,584 2,358 52,375,847 20,939,429 866 24,038,003 14,293,994 401 11,671,980 6,535,099 8,416,827 5,787,500 247 260 11,542,194 5,776,842 4,753,921 3,759,899 122 3/640,761 6,563,656 132 $15,691,829 21,553,383 27,658,496 69,965,255 2.146,580 83,083,409 1,828,831 79,133,346 65,617,486 53,544,926 39,463,209 41,255,300 37,657,736 25,065,265 21,370,857 19,543,598 19,002,414 15,941,994 65,159,977 48,147,358 36,582,921 58,647,372 46,032,152 31,780,294 26,610,383 23,446,776 17,583,763 15,672.522 57,029; 852 30,115,975 23,428,371 16,631,778 23,442,485 15,041,844 17,884,749 $7,590,252 $57.',099,648 .J, 027,586 5,004,160 66' 9,660,435 49,033,253 "34,681,389 22,566,721164 1,045,357 5,150,788 10,237,030 30,584,513140: 658,982 2,694,898 .04,281,233 26,669,429104' 24,213,269 60,866,599 15,253,537 41,937,239 10,947,409 32,850,105 11,558,089 27,267,574 7,048,803 16,377,304 5,617,252 14,826,813 5,160,124 21.201,577 4,665,936 11,082,846 4,271,848 8,472,811 3,271,677 7,370,586 28,201,014 28,634,332 9,049,475 17,379,400 8,036,402 13,593,169 9,644,181 17,420,861 7,155,270 12,196,323 4,827,344 8,477,696 3,663,321 6,060,795 2,554,892 4,385,605 1,650,371 2,819,467 1,205,616 2,823,770 6,029,048 10,119,756 2,301,799 3,547,938 1,368,687 1,904,615 1,691,720 1,131,366 991,158 2,868,981 717,030 1,053,144 3,589,353' 2,531,886 Total. $226 $31,326,795 $31,327,021 22,555 14,5,28,166 14,550, 721 49,085,852 49,085,852 96,716 38,438,396 38,535,112 36,635,281 36,635,281 128,341 61,115,287 61,243,628 30,647,845 30,647,845 258,600 73,255,825 73,514,425 1,345,453 77,332,458 78,677,911 1,567,280 73,824,567 75,391,847 1,885,555 59,689,936 61,575,491 1,799 640 53,485,817 55,285,457 3,953,755 51,546,719 55,500,474 2,091,834 49,250,061 51,341,895 1,964,864 44,188,741 46,153,605 1,955,550 40,263,997 42,219,547 2,167,937 37,652,526 39,820,463 1,722,486 36,454,528 38,177,014 8,595,154 152,635,943 161,231,097 7,168,001 121,149,692 128,317,693 7,217,185 100,198,704 107,415,889 9,777 117 156,298,801 166,075,918 7,610,952 119,701,353 127,312,305 5,103,164 89,274,625 94,377,789 4,230,325 68,391,061 72,621,386 3,046,898 56,115,932 59,162,830 2,949,767 48,333,960 51,283,727 2,587,774 44,527,189 47,114,963 8,377,175 133,700,428 142,077,603 3,969,222 77,125,043 81,094,265 2,861,793 44,384,734 47,243,527 926,391 33,306,318 34,232,709 925 171 45,914,203 46,839,374 1,126,201 28,651,429 29,777,630 577,593 50,250,503 50,82«,09C Interest and investment income. Total income. General ; deductions. Net income. $40,567,625 $809,304,760 99, 933, 2591 ~ " ',565,848,559 44,006, 4561,235,561,169 165,525, 950 2,631,259,022 8,840,866 101,282,926 13*7,749,644 644 2,1,162,358,642 4,470,303 53,745,667 103,205,925 ,514,157,258 59,320,748 808,438,019 49,599,600 603,101,399 55,115,956 459,984,284 29,361,327 356,376,155 27,204,644 304,490,113 23,095,779 249,183,736 21,217,678 224,403,315 18,099,164 188,305,610 16,706,162 173,265,526 14,851,932 153,070,143 60,859,870 609,585,217 44,697,287 422,802,658 33,291,348 323,573,607 51,069,846 471,250,973 36,179,497 337,405,918 27,089,864 239,296,358 19,000,284 182,705,032 21,135,773 152,928,144 13,794,322 119,038,198 11,853,683 104,154,890 40,417,192 328,988,727 28,164,214 183,556,188 11,899,102 104,054,381 10,549,884 78,441,784 15,075,591 106,536,625 7,712,081 62,815,549 16,060,922 101,099,423 $72,103,257 $737,201,503 70,695,485)1, 495,153, 074 74,872,247 1,160,688,922 165,123,1112,466,135,911 11,368,701 89,914,225 155,627,446 2,006,731,196 9,686,952 44,y 058,'715 9686952 119,642,3871,394,514,871 115,650,961 692,787,058 91,194,851 511,906,548 75,185,235 384,799,049 58,234,783 298,141,372 46,434,124 258,055,989 34,493,428 214,690,308 35,742,066 188,661,249 23,124,978 165,180,632 26,187,815 147,077,711 20,442,233 132,627,910 87,495,371 522,089,846 56,582,264 366,220,394 44,347,248 279,226,359 60,716,058 410,534,915 49,124,482 288,281,436 35,579,521 203,716,837 24,540,081 158,164.951 26,467,507 126,460,637 16,091,054 102,947,144 15,723,722 88,431,168 44,881,987 284,106,740 34,812,613 148,743,575 14,728,861 89,325,520 11,486,062 66,955,722 16,115,960 90,420,665 8,690,786 54,124,763 20,721,484 80,377,939 > 3 O g $750,000 to $1,000,000... $1,000,000 to $1,500,000. $l,500,000to$2,000,000. $2,000,000 to $3,000,000. $3,000,000 to$4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over.... Classes grouped 2 Total 2,814. 2,960, 593, 551, 44 (2) 3,570,779 890,761 1,753,460 238,246 3,536,804 9,972,411 7,355,071 1,210,554 54,101 (2) () 22,995 .,277 362,796 1,829,719 1,037,62, 27,398,097 82,025 26,563,471 420,955 285,948 10,400 17,330,933 234,360 103,847 24,464,027 294,836 2,957,328 1,475,830 1,955,820 8,849 13,232,943 2 () 8 28,435,722 26,645,496 17,341,333 24,464,027 13,241,792 (2) () 31,927,484 6,086,654 5,888,001 5,973,482 6,183,452 1,291,333 (2) () 10,338,991 46,636,8931 47,064,011 33,355,437| 35,900,406 18,062,930 (2) () 7,939,284! 7,820,9231 6,476,930; 9,122,429; 3,932,134; 8 I 38,697,609 39,243,088 26,878,507 26,777,977 14,130,796 (2) () 30,456,524 62,966| 8,108 11,800 42,371,821 31,915,684 11,915,297 4,425,114 8,267,391,550j3J124,355,196 1,214,914,422 291,185,704J975,679,666 99,161,374 2,369,587,870 2,468,749,244 1,403,485,69117,745,761,473 1,821,122,118 15,924,639,355 1 2 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of the taxpayers. xn I 8 46 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid. [Income returned for the calendar year ended Dec. 31,1918.] ALABAMA. Income class. Number of returns. 3 722 $1,000 to $2,000 i . $1,000 to $2,000 8,236 5 794 $2,000 to $3,0001 10 155 $2,000 t o $3,000.. $3,000 to $4,0001 163 $3,000 to $4,000 4 929 11 $4,000 to $5,0001 . 2,585 $4,000 to $5,000 $5,000 to $6,000 942 $6,000 to $7,000 595 $7,000 to $8,000 411 $8,000 to $9,000 276 $9,000 to $10,000 205 $10,000 to $11,000 168 $11,000 to $12,000 127 $12,000 to $13,000 91 $13,000 to $14,000 f>8 $14,000 t o $15,000 41 $15,000 t o $20,000 187 $20,000 to $25,000 99 $25,000 t o $30,000 47 64 $30,000 t o $40,000 $40,000 t o $50,000 35 $50,000 t o $60,000 15 $60,000 t o $70,000 8 $70,000 t o $80,000 o $80,000 to $90,000 4 $90,000 to $100,000 1 $100,000 to $150,000.... 3 $150»000 to $200,000.. $200 000 to $250,000 $250 000 to $300,000.. . $300 000 to $400,000 1 $400,000 to $500,000.... $500 000 to $750,000 $750,000 to $1,000,000 . $1 000 000 to $1,500,000 $1,500,000 to $2,000,000. 2 000 000 to $3,000,000 $3,000,000 to $4,000,000. $4 000 000 to $5,000,000 $5 000 000 and over Classes grouped 2 Grand total 38,988 Net income. $5 12 13 25 773,936 160,874 295 840 444 598 524,804 16 915 470 46 102 11,591,089 5,118,255 3,840,840 3,061,959 2,331,948 1,945,577 1,741,212 1,468,790 1,134,055 919,370 589,709 3,206,734 2,231,756 1,296,292 2,204,205 1,551,962 814,782 520,178 373,918 339,933 Exemptions from normal tax. Personal Dividends. exemption. $7 8 14 19 968,045 376,148 942 750 925 861 499,100 10 820 619 28 210 5,877,966 2,094,039 1,328,881 900,290 587,605 433,583 358,666 277,428 197,600 146,600 84,467 396,516 203,800 102,800 123,566 75,232 34,800 17,400 11,200 9,800 Normal tax. $128,551 56,897 126 630 261,393 64,851 452 786 20,832 475,534 340,671 400,987 370,153 283,874 341,083 300,366 268,642 202,678 209,670 97,003 718,734 700,761 377,166 710,809 611,760 258,275 286,417 60,155 91,177 Surtax. $252,541 Total tax. $252,541 331,509 331,509 340,309 340 309 314,469 168,036 138,968 129,919 114,386 104,956 93,123 91,330 (>8,803 52,070 39,661 211,487 142,918 87,058 149,329 102,236 58,762 28,326 35,996 17,892 (2) (2) (2) (2) (2) (2) (2) (2) $3,906 10,709 15,706 15,933 19,981 20,892 20,555 19,342 17,275 13,487 88,822 92,230 68,642 151,564 130,725 93,455 77,256 61,240 66,400 (2) (2) 314,469 171,942 149,677 145,625 130,319 124,937 114,015 111,885 88,145 69,345 53,148 300,309 235,148 155,700 300,893 232,961 152,217 105,582 97,236 84,292 (2) (2) 806,765 8,600 148,872 78,317 291,042 369,359 121,250,953 75,831,572 8,366,727 3,152,401 1,279,162 4,431,563 ALASKA. $1,000 to $2,000 i $1,000 t o $2,000 $2,000 t o $3,0001 $2,000 t o $3,000 $3,000 t o $4,0001 $3,000 t o $4,000 $4,000 t o $5,0001 $4,000 t o $5,000 $5,000 t o $6,000 $6,000 t o $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 t o $10,000 $10,000 t o $11,000 $11,000 t o $12,000 $12,000 t o $13,000 $13,000 t o $14,000 $14,000 t o $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 t o $30,000 $30,000 to $40,000 758 3,352 853 1,777 791 8 16 -16 7 5 1 2 4 2 1 1 7 $1,276,467 $1,630,904 j 4,942,820 3,352,190 1,850,507 1 2,105,004 3,966,455 I 2,647,938 2,6 764 I 1,226,634 34,919 88,997 102,602 52,207 40,796 15,600 29,876 28,600 i 14,600 i 11,300 20,369 46,164 25,041 4,400 ' 8,800 2,000 $94,078 75,060 "*75,"060 2,500 84,385 84,385 4,384 29,045 15,140 14,436 11,217 1,059 3,083 4,543 2,821 1,682 (2) 1,436 2,093 1,924 (2) 10,983 i i2*034"| 3,000 (2) (2) 118,234 $94,07b $28,446 1 ' 11,350 (2) ! 277 260 274 134 666 481 (2) () 9,829 (2) () 3,332 (2) i Nontaxable. Personal exemption and dividends exceed net income. ^Classes grouped to conceal the net income and identity of the taxpayer. 1,059 3,171 4,820 3,081 1,956 (2) 1,570 2,759 2,405 (2) () 13,161 (2) 47 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. A I J A S K A—Continued. Number of returns. Income class. $40 000 to $50 000 $50*000 to $60 000 $60,000 t o $70,000.. $70,000 to $80,000 ^80 000 t o $90,000. 90,000 to $100,000.... 000,000 to$150,000.... 3450,000 to $200,000 . $200,000 to $250,000... $250 000 to $300 000 $300,000 to $400,000 . $400 000 to $500 000 $500 000 to $750 000 $750,000 to$1,000,000.. $1 000 000 to $1 500 000 $1 500,000 t o $2,000,000. $2,000,000 t o $3,000,000. S3 000 000 to $4 000,000 $4,000,000 to $5,000,000. $5 000 000 and over Classes grouped 2 1 7,606 Grand total Net income. i") Exemptions from normal tax. Personal Dividends. exemption. (2) ( 2 ) Normal tax. Surtax. Total tax. (2) C-) $230,645 $15,600 $147,977 $8,121 $21,233 $29,353 15,434,987 11, 104,429 279,529 290,114 26,745 316,859 ARIZONA. $1 000 to $2 000 1 1 044 $1,000 to $2,000 . 3 701 2,458 $2,000 to $3,000 i 3,235 $2,000 to $3,000 36 $3,000 to $4,0001. 1 463 $3 000 to $4 000 7 $4,000 to $5,000!. 582 $4 000 to $5 000 311 $5,000 to $6,000 254 $6,000 to $7,000 141 $7 000 to $8 000 86 $8,000 to $9,000 62 $9,000 to $10,000 • 47 $10,000 to $11,000 38 $11,000 to $12,000 27 $12,000 to $13,000 36 $13,000 to $14,000 21 $14,000 to $15,000 53 $15,000 to $20,000 28 $20,000 to $25,000 22 $25,000 to $30,000 23 $30,000 to $40,000 10 $40,000 to $50,000 4 $50,000 to $60,000 3 $60,000 to $70,000 1 $70,000 to $80,000 2 $80,000 to $90,000 2 $90,000 to $100,000 2 $100,000 to $150,000. .. $150,000 to $200,000 1 $200,000 to $250,000 . $250 000 to $300 000 $300 000 to $400 000 $400 000 to $500 000 $500 000 to $750,000 $750,000 to $1,000,000 $1 000 000 to $1 500 000 $1,500,000 to $2,000,000 $2 000 000 to $3 000 000 $3,000,000 to $4,000,000 $4,000,000 to $5,000,000 $5,000,000 and over Classes grouped 2 Grand total... 1 2 13,701 $1 693 252 $2 117 725 5 740,693 3,749,817 5,603,772 6.275,963 7,973,355 5,790,059 113,100 126, 774 4 924 202 3 068,023 20,300 32,625 2 594 433 1 322 240 1,702,124 ' 679,153 553,406 1,655,670 296 307 1 053 927 187,286 732,965 127,080 584,959 102,200 495,234 85,508 436,991 55,533 336,819 66,940 483,408 45,400 301,684 105,683 925,012 56,467 625,666 45,600 598,535 45,333 780,877 21,400 438,772 7,800 209,676 3,000 198,336 2 2 $24 099 2'870 51,337 29,071 31,951 42 955 14,101 153 930 131,687 268,572 89,270 83,188 90,782 49,884 64,635 l.'Jl, 795 77,855 287,864 504,922 200,010 285,202 187,506 67,138 176,313 $118,576 $118,576 129,835 129,835 107 610 107 610 67 358 55,323 52,207 54 819 34,958 31,555 26,622 27,492 20,348 27,492 15,960 52,952 6,956 36,039 49,768 26,020 15,443 2,635 2 $1,839 4,447 5 321 5,540 5,790 6,099 6,288 5,662 9,003 6,297 25,156 30,663 31,074 51,790 36,173 24,396 28,294 2 () (2) (*) ( ) (2) (2) I2) 2 () I2) (2) (2) <0 (2) (2) (2) I' 2 ) ('l) (2) (2) ( ) (2) 2 ( ) (2) (2) ( ) (2) (2) (2) ( ) (22) • ( ) (2) 1,329,689 15,200 1,377,227 12,778 467,538 480,316 41,579,450 24,956,523 4,424,164 972,746 751,370 1,724,116 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer 67 358 57,162 56,654 60 1*0 40,498 37,345 32, 721 33,780 26,010 36.495 22,257 78,108 37,619 67,113 101,558 62,193 39,839 30,929 2 48 STATISTICS OY INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. ARKANSAS. Income class. Number of returns. 1,031 3,518 3,668 4,278 233 2,939 72 1,513 992 615 404 302 196 149 115 74 70 60 159 84 52 50 17 10 1,000 t o $2,000i $1,000 to $2,000 $2,000 t o $3,000i $2,000 to $3 J000 $3,000 to $4,0001 $3,000 t o $4,000 $4,000 t o $5,0001 $4,000 t o $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 t o $10,000 $10,000 to $11,000 $11,000 t o $12,000 $12,000 t o $13,000.,. $13,000 to $14,000 $14,000 to $15,000 $15,000 t o $20,000 $20,000 t o $25,000. $25,000 t o $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 t o $60,000. $60 000 t o $70,000.. $70,000 t o $80,000 $80,000 t o $90,000 $90 000 to $100 000 $100,000 t o $150,000.... $150,000 t o $200,000.. $200 000 t o $250 000 $250 000 t o $300 000 $300 000 t o $400 000 $400 000 t o $500 000 $500 000 to $750,000.. $750 000 t o $1 000 000 $1,000,000 to $1,500,000 $1,500,000 to $2,000,000. $2,000,000 to $3,000,000 $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5 000 000 and over Classes grouped 2 Grand total Exemptions from normal tax. Net income. Personal exemption. Dividends. $1,467,940 $2,072,969 5,236,054 3,552,066 8,455,407 9,507,698 10,743,549 8,280,646 777,947 677,368 10,134,513 6,320,042 330,924 198,394 6,729,044 3,295,734 5,411,946 2,155,574 3,961,807 1,320,996 2,986,998 872,727 2,555,102 648,790 1,857,214 410,450 1,565,744 316,799 1,317,219 252,250 926,262 148,702 945,153 149,650 869,201 130,150 2,695,121 338,066 1,860,184 173,983 1,396,129 102,266 1,688,439 106,600 757,798 34,200 552,253 25,400 $50,158 34,929 166,853 67,005 183,719 259,763 158,456 209,702 367,290 382,354 315,525 384,245 269,349 197,990 257,192 136,686 141,736 110,784 600,455 469,218 324,301 339,605 203,674 137,031 Normal tax. Surtax. Total tax. $94,622 $94,622 146,460 146,460 214,126 214,12* 193,771 177,000 135,001 122,121 115,357 113,409 93,573 71,799 59,561 64,599 51,588 180,310 124,149 106,805 136,913 58,967 44,420 $3,854 10,786 14,717 18,854 17,513 19,795 18,737 14,856 18,509 19,012 75,120 74,996 74,574 115,336 73,568 67,386 i93,77.i 180,85$ 145,78?* 136,838 134,211 130,922 113,368 90,536 74,417 83,108 70,600 255,430 199,145 181,379 252,249 132,535 111,806 1 4 (22) () (22) () (22) () (22) () (22) () (2) (2) 6 00 (2) (2) (2) (2) (2) 1 I ! 20,612 1,132,089 18,600 513,458 70,464 256,849 327,313 76,354,037 41,110,120 6,281,478 2,375,015 894,462 3,269,477 CALIFORNIA. 29,387 $44,493,920 $58,726,706 $2,062,467 $1,308,092 535,462 $1,308,092 48,071 70,083,573 48,407,578 18,924 43,110,059 45,881,748 2,164,533 1,804,734 43,908 109,841,205 78,532,027 1,696,153 1,804,734 5,326,151 3,292,756 3,439,656 1,580 2,212,653 28,092 96,438,116 56,891,343 3,251,624 2,212,653 3,293,178 1,334,180 2,684,615 736 1,784,464 13,865 61,667,325 28,420,572 3,791,563 1,784, 464 652,594 "$25*2i6" 677,804 5,630 30,953,813 11,299,067 9,630,420 783,327 66,618 849,945 3,689 23,856,335 7,369,123 3,420,799 652,232 101,581 753,813 17,817,225 4,704,819 3,262,486 2,374 572,814 107,357 680,171 14,164,025 3,276,952 2,726,353 1,670 583,836 121,547 705,383 12,551,660 2,594,917 2,648,513 1,312 505,831 125,978 631,809 982 10,276,812 1,878,557 2,299,732 405,453 124,709 530,162 734 8,458,333 1,415,086 2,288.53*2 2,073,171 378,771 128,872 607,643 615 7,643,177 1,141,427 440,156 148,883 589,039 581 7,825,392 1,129,692 1,939,622 1,892,457 342,044 138,221 480,265 442 6,399,281 840,681 662,117 1,983,705 1,378 23,634,702 2,533,253 7,661,196 1,321,588 989,646 693,380 1,683,026 762 16,972,851 1,406,251 5,806,240 720,748 683,379 1,404,127 482 13,100,781 888,340 5,273,016 7,517,458 974,290 1,233,734 2,208,024 509 17,486,749 927,747 636,865 967,136 1,604,001 •. 241 10,680,817 440,098 4,698,939 1 Nontaxable. Personal exemption and dividends exceed net income. 3 Classes grouped to conceal the net income and identity of the taxpayer. $1,000 to $2,0001 $1,000 to $2,000 $2,000 t o $3,0001 $2,000 to $3,000 $3,000 to $4,000i $3,000 to $4,000 $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000to $11,000 $ll,000to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to$25,000 $25,000 to $30,000 .130,000 to $40,000 $40,000 to 150,000 STATISTICS OF INCOME., 49 TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. CALIFORNIA—Continued. Income class. Number of returns. Net income. . 140 104 72 44 38 64 20 9 7 6 1 2 $50,000 to $60,000 $60,000 t o $70,000 #70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000.. $100,000 t o $150,000.. $150,000 t o $200,000. $200,000 t o $250,000. $250,000to $300,000. $300,000to $400,000. $400,000 t o $500,000. $500,000 t o $750,000.. $750,000 to $1,000,OOC 81,000,000 to $l,500,0(X). $l,500,000to$2,000,0£ )0. $2,000,000to$3f,000,0( )0 $3,000,000 to $4,000,0()0. $4,000,000 to $5,000,0()0 $5,000,000 and over. Classes grouped2. Grand total 206,471 Exemptions from normal tax. Normal tax. Surtax. Total tax. $894,535 900,773 866,663 698,645 828,186 2,067,424 1,206,036 722,634 825,866 1,051,806 (2) . (2) 11,397,423 1(7269,913 1,213,315 971,157 999,039 2,521,260 1,371,626 842,959 943,108 1,197,658 (2) (2) Personal exemption. Dividends. $7,650,446 6,719,645 5,392,294 3,689,183 3,625,344 7,627,208 3,384,265 1,955,464 1,877,322 2,159,914 (2) (2) $257,000 187,050 132,000 73,200 66,666 120,400 38,800 14,000 12,200 6,600 (2) (2) $3,280,328 3,287,209 2,096,659 1,412,750 1,950,151 4,146,039 2,252,791 979,193 914,460 745,751 (2) (2) 1,693,815 6,600 935,957 72,014 872,594 944,608 701,850,380 364,247,436 104,766,295 19,807,042 16,263,884 36,070,926 $502,888 369,140 346,652 272,512 170,853 453,836 165,590 120,325 117,242 145,852 (2) COLORADO. 8,107 $1,000 to $2,000 i 10,588 $1,000 to $2,000 9,376 $2,000 t o $3,0001 12,205 $2,000 to $3,000. 466 $3,000 t o $4,000 i 6,539 $3,000 to $4,000 182 $4,000 to $5,0001 2,978 $4,000 to $5,000 1,131 $5,000 to $6,000 668 $6,000 to $7,000 408 $7^00 t o $8,000 303 $8,000 t o $9,000 210 $9,000 to $10,000 139 $10,000 to $11,000 114 $11,000 to $12,000 89 $12,000 to $13,000 81 $13,000 t o $14,000 65 $14,000 to $15,000 200 $15,000 t o $20,000 104 $20,000 t o $25,000 55 $25,000 t o $30,000 50 $30,000 t o $40,000 39 $40,000 t o $50,000 13 $50,000 t o $60,000 14 $60,000 t o $70,000 9 $70,000 t o $80,000 6 $80,000 t o $90,000 5 §90,000 t o $100,000 9 $100,000 to $150,000.... 3 $150,000 t o $200,000.... 1 $200,000 t o $250,000.... $250 000 to $300 000 . . 2 $300,000 to $400,000.... $400 000 t o $500 000 . $500 000 to $750,000 . . 1 $750,000 to $1,000,000.. $1,000,000 t o $1,500.000. $J ,.500,000 to $2,000,000. $2 000,000 to $3,000,000 $3,000,000 to $4,000,000. $4 000 000 to $5 000,000 $5 000,000 and over 3 Classes grouped Grand total 54,160 $12,533,294 $16,533,265 15,556,753 10,734,352 21,295,680 23,600,494 30,458,958 23,257,395 1,612,664 1,250,038 22,711,570 13,814,671 812,794 372,960 13,256,694 6,524,329 6,196,080 2,410,750 4,308,031 1,376,112 3,050,809 873,120 2,572,946 635,668 1,986,762 430,342 1,454,870 300,232 1,329,432 231,500 1,116,359 191,700 1,112,513 159,766 945,836 124,400 3,471,782 386,657 2,307,558 198,300 1,494,402 107,049 1,716,490 77,600 1,708,195 77,000 704,681 24,200 899,458 19,900 676,542 15,500 512,672 11,400 471,800 7,000 1,026,056 15,433 501,82S •6,000 (2) (2) (2) (•') $496,503 138,122 795,829 425,524 547,371 674,531 561,149 768,409 623,109 482,573 489,497 426,156 446,379 269,468 389', 488 258;262 272,813 357,322 1,142,112 858,347 464,593 708,127 857,710 273! 968 443,346 338;100 336,972 347; 151 884', 366 233', 758 (8)' $281,943 $281,943 407,396 407,396 493,534 493,534 362,618 193,689 146,718 104,772 114,397 82,269 78,597 64,836 58,726 65,214 46,675 185,363 130,071 97,127 107,018 87,126 48,257 50,554 31,376 17,453 12,849 12,570 19,013 C2) 362,618 198,514 159'. 988 121,021 133,583 101,815 96,396 83,776 77,725 86,201 67,079 283,005 224,114 176,825 227,094 242,736 128,763 181,030 141,641 117,893 117,169 255,047 196.567 ( 2 )' $4,825 13,270 16,249 19,186 19,546 17,799 18,940 18,999 20,987 20,404 97,642 94,043 79,698 120,076 155,610 80', 506 130,476 110,265 100,440 104,320 242,477 177,554 (2) (2) (2) (2: (2) (2) (2) (2) (2) 7,200 2,011,527 20,817 860,635 881,452 159,487,951 103,774,333 17,322,582 3,320,97S 2,523,947 5,844,925 1,684,442 ' Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal t h e net income and identity of the taxpayer. 18123°—21- (2) 50 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY GLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. CONNECTICUT. Number of returns. Income class. $2,000 t o $2,5001 $2,000 t o $2,500 $2,500 t o $3,0001 $2,500 t o $3,000 $3,000 t o $4,000i $3,000 t o $4,000 $4,000 t o $5,0001 $4,000 t o $5,000 $5,000 t o $6,000 $6,000 to $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 t o $10,000 $10,000 t o $11,000 $11,000 t o $12,000 $12,000 t o $13,000 $13,COO t o $14,000 $14,000 t o $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 t o $30,000 $30,000 t o $40,000 $40,000 t o $50,000 $50,000 t o $60,000 $60,000 t o $70,000 $70,000 t o $80,000 $80,000 t o $90,000 $90,000 t o $100,000 $100,000 t o $150,000.... $150,000 t o $200,000.... $200,000 t o $250,000.... $250,000 t o $300,000.... $300,000 t o $400,000.... $400,000 t o $500,000.... $500,0001 o $750,000 $750 0001 o $1,000,000 $1,000,0001 o $1,500,000 $1,500,000 t o $2,000,000 $2,000,000 t o $3,000,000 $3,000,0001 o $4,000,000 $4,000,000 t o $5,000,000 $5 000 000 and over Classes srouDed ^ Grand total 10,414 24,709 9,871 16,804 732 10,444 407 4,908 1,765 1,297 853 626 425 417 318 234 195 178 622 320 214 292 136 87 56 34 24 18 44 25 12 3 3 1 1 Net income. Personal exemption. Dividends. $15,650,329 $19,830,903 34,788,617 24,828,535 22,398,301 23,473,228 40,658,048 29,170,645 1,509,228 2,475,161 35,650,830 21,018,407 629,184 1,796,157 21,824,719 10,290,742 3,424,856 9,707,332 2,546,011 8,384,521 1,668,631 6,416,121 1,163,748 5,317,467 780,091 4,044,221 740,974 4,374,120 584,893 3,674,724 409,869 2,933,623 361,625 2,625,183 317,167 2,583,6J)5 1,107,352 10,458,231 574,604 7,187,924 366,966 5,840 456 511,379 10,039,499 243,123 6,060,596 141,230 4,750,225 91,682 3,603,248 58,730 2,507,454 40,400 2,041,705 29,800 1,728,600 58,833 5,447,128 41,200 4,363,623 21,000 2,666,864 5,600 790,965 (2) (2) (2) (2) $937,511 501,413 2,047,641 1,306,440 1,245,513 2,009,581 1,461,415 1,806,451 2,026,954 1,936,250 1,639,461 1,772,531 1,695,021 1,679,401 1,511,531 1,250,464 1,100,892 1,183,086 5 111,571 3,443,047 3,802,855 5,679,149 3,541,575 2,965,505 2,221,795 1,483,932 1,120,041 927,074 4,115,758 2,373,304 1,847,282 302,199 (2) (2) (2) Normal tax. Surtax. Total tax. $576,319 $576,319 614,023 614,023 756,504 756,504 580,924 253,725 234,853 186,875 153,568 99,503 132,749 113,328 95,218 93,057 82,037 353,110 310,920 148,386 392,234 240,544 176,791 143,423 110,937 101,613 89,145 142,051 230,097 96,645 56,796 (2) (2) $8,883 23,945 33,583 40,320 41,324 54,485 53,634 50,691 50,761 56,334 307,054 294,770 307,885 716,705 572,019 572,293 619,137 402,300 404,200 387,312 1,5541547 1,561,682 1,083,850 347,110 (2) (2) (2) (2) 580,924 262,608 258,798 220,458 193,888 140,827 187,234 166,962 145,909 143,818 138,371 660,164 605,690 456,271 1,108,939 812,563 749,084 762,560 513,237 505,813 476,457 1,696,598 1,791,779 1,180,495 403,906 (2) (2) (2) 5,000 2,880,161 47,724 1,532,420 1,580,144 295,617,840 146,045,636 68,926,804 6,613,099 11,077,244 17,690,343 2,828,193 86,489 Exemptions from normal tax. DELAWARE. $1,000 to $2,0001 $1,000 t o $2,000 $2,000 t o $ 3 , 0 0 0 1 . . . . . . $2,000 t o $3,000 $3,000 t o $4,0001 $3,000 t o $4,000 $4,000 t o $5,000 i $4,000 t o $5,000 $5,000 t o $6,000 $6,000 t o $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 t o $10,000 $10,000 t o $11,000 $11,000 t o $12,000 $12,000 t o $13,000 $13,000 t o $14,000 $14,000 t o $15,000...... $15,000 t o $20,000 $20,000 t o $25,000 «25,000 t o $30,000...... $30,000 t o $40,000 $40,000 to $50,000 1 2 776 2,633 1,302 2,512 69 1,081 $1,191,680 3,892,288 2,971,712 6,279,022 224,237 3,714,944 $1,547,098 2,663,245 3,200,766 4,565,693 164,376 2,265,092 £114,812 63,782 129,195 124,630 100,224 164,585 478 343 198 130 K9 68 55 56 46 41 31 91 48 39 46 28 2,109,000 1,893,802 1,292,230 1,008,339 752,488 645.170 574', 529 640,435 573,233 554,379 449,195 1,518,519 1,067.644 1,078,564 1,587,274 1,249,818 957,169 687,701 377,940 258,816 168,797 132,550 112,568 110,033 97,966 86,961 63,466 178,376 91, 850 77,900 91,433 54,815 222,286 195,619 270,853 196,592 177,913 195,128 141,924 177,706 114,804 130,597 159,192 589,520 439,624 501,049 751,396 708,369 $68,185 $68,185 92,368 92; 368 77,985 77,985 56,306 60,499 38,667 34,571 31,672 22,237 24,408 29,086 32,425 31,812 22,128 70,217 56,314 53,507 80,400 57,303 56,306 62,209 42,537 38,925 37,648 28,437 31,188 38,954 41,901 42,297 31,771 114,349 96,70U 114,950 189,281 176, °7f. $1,710 3,870 4,354 5,976 6,200 6,780 9,868 9,476 10,485 9,643 44,132 40,386 61,443 108,881 119,672 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. 51 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. r>EL. A W A R E — C o n t i n u e d . Number of Income class. returns. $50,000 to $60,000 $60,000 t o $70,000 . . . . $70,000 to $80,000 $80,000 t o $90,000 $90,000 to $100,000 $100,000to $150,000.... $150,000 t o $200,000.... $200,000 to $250,C00.... $250,000 t o $300,000.... $300,000 t o $400,000.... $400,000 to $500 000 $500,000 to $750,000.... $750 000 t o $1 000 000 $1,000,000 to $1,500,000. $1,500,000 to $2,000,000. $2,000,000 to $3,000,000. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5»000 000 and over Classes grouped 2 . J 13 14 10 5 2 16 2 2 1 2 Exemptions from normal tax. Personal exemption. Dividends. $693,596 896,596 736,211 416. 461 194', 473 1,930; 549 328^ 599 471,690 (22) () $21,200 23,600 13,400 8,800 3,000 26,400 3,000 3,600 (2) (3) 3 () 2 () (2) 1 2 (22) (22) 2 () Grand total l $13,873 11,770 34.186 4; 523 2,967 56,579 4,800 4,449 (2) (2) 2 () (2) () ( ) Surtax. $81,815 123,344 127,916 77,517 44,396 541^062 106,281 198,035 (22) () $95,688 135,114 162,102 82,040 47,363 597,641 111,081 202,48* (22) () (2) (2) 2 (2) () (2) 7,421,354 15,366 7,839,285 29,824 4,312,219 4,342,043 18,072,977 17,997,014 1,103,061 6,055,461 7,158,522 OF COLUMBIA. $268,836 251,123 283,866 777.353 225,656 767,305 328,754 657,089 604,571 526,562 522,148 401,786 446,811 378,954 405,242 312,575 474.621 367,723 1,235,657 878,939 903,871 1,147,258 1,097,389 711,228 765,680 325,496 456,994 424', 689 805,943 494;782 1,008', 130 (2) $9,151,273 $11, 929,145 18,750,307 13, 059,452 9,263,261 9, 895,227 24,090,855 16, 803,419 509,696 '759,824 15,829,280 9, 091,762 304,080 539,989 7,445,111 3, 037,494 1, 833,193 5,077,669 1, 321,627 4,065,910 893,425 3,420,919 518,123 2,317,067 436,212 2,202,424 338,302 1,841,390 277,540 ' 1,712,019 215,917 1,458,262 193,533 1,426,668 161,383 1,288,648 510,857 4,846,558 229,407 2,921,778 162,900 2,407,856 150,400 2,907,560 109,419 2,794,186 64,800 1,802,186 38,643 1,632,013 26,210 1,191,934 10,000 594,420 20,400 946,212 28,400 2,398,779 9,066 1,044,022 7,000 1,279,751 (') 1,552,1X4 I (2) 7,600 I 43,770 j 138,9^,315 I 72,19-4,098 ] 4IS,SCO 18,675,391 $322,269 $322,269 **396,030 390,630 443,546 443,546 227,232 167,669 145,030 148,162 112,944 114,696 105,498 91,744 83,900 75,597 72,388 314,141 189,389 146,470 200,671 177,385 116,145 103,013 96,862 17,673 62,416 168,833 63,226 31,243 8 133,086 j 4,321,858 $3,791 10,643 18,251 17,441 21,100 23,644 24,631 24,572 27,099 29,138 139,771 115,001 129,428 204,089 264,009 218,437 242,474 203,244 114,503 210,341 693,259 377,715 512,533 (2) 227,232 171,460 155,673 166,413 130,385 135,790 129,142 116,375 108,472 102,69() 101,526 453,912 304,390 275,898 404,760 441,394 334,582 345,487 300,106 132,176 272,757 862,092 440,941 543,776 (2) 722,128 855,214 4,347,242 >0,100 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of the taxpayer. Total tax. 48,358,031 DISTRICT $1,000 to $2,0001 6, 082 $1,000 to $2,000 13, 041 $2,000 t o $3,000 1 4, 171 $2,000 t o $3.000 9, 872 $3,000 t o $4,0001 232 $3,000 t o $4,000 4, 661 116 $4,000 t o $5,000i $4,000 t o $5,000... 1, Gf>6 926 $5,000 to $6,000 $6,000 to $7,000 633 459 $7,000 to $8,000 273 $8,000 to $9,000 233 $9^000 to $10,000 176 $10,000 to $11,000 149 $11,000 t o $12,000...... 117 $12,000 t o $13,000...... 105 $13,000 t o $14,000 , 89 $14,000 t o $15,000 i! 280 $15;000 t o $20,000 132 $20,000 to $25,000 88 $25,000 to $30,000 85 $30,000 t o $40,000 , 63 $40,000 to $50,000 ! 33 $50,000 t o $60,000 ' 25 $60,000 t o $70,000 16 $70,000 t o $80,000 $80,000 t o $90,000 7 10 $90,000 to $100,000 19 $100,000 to $150,000.... 6 $150,000 t o $200,000.... 6 $200,000 to $250,000.... $250,000 to $300,000.... 3 $300,000 t o $400,000.... 2 $400,000 t o $500,000.... $500,000 t o $750,000.... . $750,000 to $1,000,000.. . $l,000,000to$l,500,000.l. $1,500,000 to $2,000,000.1. $2,000,000to$3,000,000. . $3,000,000 to $4,000,000. \ . $4,000,000 to $5,000,000.;$5,000,000 and over . Classes g r o u p e d 2 . . . . . : • Normal tax. $566,916 789,396 434,797 371,771 161, 223 1,444,651 300,860 418,3.15 (32) () 2 10,239 Grand tot? 1 Net income. 52 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. FLORIDA. Number of returns. Income class. $1,000 to $2,000! $1,000 to $2,000 $2,000 to $3,000! $2,000 to $3,000 $3,000 to $4,000 i $3,000 to $4,000 $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000.... $150 000 to $200 000 $200 000 to $250 000 $250,000 to $300,000 . $300 000 to $400 000 $400 000 to $500 000 $500 000 to $750 000 $750 000 to $1 000 000 $l,000,000to$l ,500,000. $l,500,000to$2,000,000 $2,000,000to$3,000,000. $3,000,000to$4,000,000. $4,000,000 to $5,000,000. $5 000 000 and over 2 Classes grouped Grand total Net income. Exemptions from normal tax. Personal exemption. Dividends. Normal tax. Surtax. Total tax. 2,297 3,502 3,334 3,833 112 2,394 33 1,287 615 437 239 180 152 112 85 65 54 45 135 70 42 38 14 11 9 1 3 1 2 $3,540,062 $4,609,051 4,970,120 3,609,529 7,597,551 8,473,232 9,587,680 7,346,846 374,200 298,320 7,678,190 4,731,972 158,757 68,640 5,750,254 2,896,684 3,408,218 1,325,344 2,822,801 951,814 1,788,638 502,068 1,530,504 367,050 1,437,274 310,301 1,169,357 241,866 974,146 173,800 820,989 118,400 729,806 110,783 652,681 102,000 2,300,373 278,716 1,545,460 135,519 1,132,075 93,200 1,275,404 74,400 628,879 26,000 596,157 23,200 578,950 18,200 2 (2) (2) (2) (a2) (2) (2) () () 16,000 380,047 32,205 136,674 168,879 19,102 63,681,401 36,902,935 7,470,909 1,656,864 710,599 2,367,463 632,875 $167,264 40,614 187,499 123,687 165,700 181,985 107,356 178,475 349,712 309,125 286,812 252,358 293,094 179,220 260,837 243,886 288,926 154,901 608,600 619,371 327,167 588,335 249,973 514,492 411,473 (22) () (22) () $83,696 $83,696 125,764 125,764 169,645 169,645 160,490 109,449 103,992 63,100 73,742 69,307 65,064 48,959 43,718 29,637 40,342 139,183 80,083 73,707 65,160 40,685 10,518 28,418 (22) () 160,490 112,100 111,693 72,136 84,841 82,272 78,831 63,670 56,195 43,677 53,734 200,320 138,912 126,979 151,538 103,482 76,79 101,81 (22) () (22> () (2) $2,651 7,701 9,036 11,099 12,965 13,767 14,711 12,477 14,040 13,392 61,137 58,829 53,272 86,378 62,797 66,274 73,399 (2) (2) (2) GEORGIA. %1 000 t o $2 000 1 $1 000 t o $2,000 $2 000 t o $3 000 ! $2 000 t o $3 000 $3,000 t o $4,0001 $3,000 t o $4,000 $4 000 t o $5 0001 $4,000 t o $5,000 $5,000 t o $6,000 $6,000 t o $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 t o $10,000 $10,000 t o $11,000 $11,000 t o $12,000 $12,000 t o $13,000 $13,000 t o $14,000 114,00010115,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 t o $30,000 $30,000 t o $40,000 $40,000 t o $50,000 2 6 3 9 550 496 982 958 113 6,920 10 3,558 1,454 1,021 660 377 340 232 183 140 100 103 347 183 101 104 (10 1 2 $3 830 000 $5 830 600 9,652,730 6,679,179 8 951 400 9 766 400 24'852 741 18 912 186 387,000 270 200 23,792,084 14,940,816 47 853 26 000 15,913,805 7,685,208 7,990,476 3,158,909 6,595,452 2,188,089 4,931,843 1,382,739 3,195,964 797,775 3,226,457 708,631 2,425,545 482,022 2,137,186 383,945 1,746,556 295,962 1,347,481 218,675 1,480,701 216,843 5,964,300 717,366 4,132,642 370,232 2,769,282 191,500 3,600,375 198,050 2, 680,059 108,5()<> $131 169 121,777 209 875 452 745 122,006 627,395 22 304 1,214,469 780,355 780,740 688,376 528,816 693,378 520,714 412,434 468,851 248,025 377,839 1,865,084 1,338,641 898,293 1.023,648 852,201 $176,243 $176,243 340 979 340 979 496,352 496,352 451,862 250,798 217,627 214,779 134,194 136,086 116,469 115,130 85,846 81,870 83,712 323,098 245,399 173,945 184,499 193,947 $6,701 18,963 25,489 25,297 31,742 31,091 31,132 29,219 25,294 30,971 168,155 165,247 142,717 274,264 244,321 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. 451,862 257,499 236,590 240,268 159,491 167,828 147,560 146,262 115,065 107,164 114,683 491,253 410, Mi) 316.M2 458,7r.:; 4"-i8,2<iN 53 STATISTICS OF TNCOMTC. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY C L A S S E S , showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. OEORGT A—Continued. Income class. Number of returns. $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 t o $100,000 $100,000 to $150,000.... $150,000 to $200,000.... $200,000 to $250,000.... 1250,000 to $300,000.... $300,000 t o $400,000 $400,000 to $500 000 $500,000 to $750,000 $750,000 to $1,000,000 $1,000,000 to $1,500,000. $1,500,000 t o $2,000,000. $2,000,000 to $3,000,000. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5 000 000 a n d over 2 25 14 13 11 5 6 4 2 1 Personal exemption. Dividends. $53,600 29,600 27,360 23,900 12,000 12,000 8,600 (2) (2) $555,554 288,241 272,942 655,135 161,271 643,395 365,977 (2) (2) $1,312,559 907,402 957,254 925,404 471,523 783,204 654,299 (2) (2) Normal tax. $79,608 67,253 69,030 29,595 32,913 14,263 31,200 (2) (2) Surtax. Total tax. $148,009 131,622 146,702 181,129 88,261 220,341 210,305 (2) (2) $227,617 198,875 215,732 210,724 121,174 234,604 241,505 (2) (2) i 1 Classes grouped Grand total Exemptions from normal tax. Net income. 39,073 702,862 5,600 196,072 59,267 294,248 353,515 148,366,439 75,703,159 18,117,722 4,405,964 2,671,220 7,077,18 HAWAII. $1,000 to $2,000 i $1,000 to $2,000 $2,000 to $3,000 i $2,000 to $3,0C0. $3,000 to $4,000 i $3,000 to $4,000 $4,000 to $5,000 i $4,C00 to $5,000 $5,000 to $6,000.. $6,000 to $7,000 $7,000 to $8,000. $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000...... $90,000 to $100,000 $100,000 t o $150,000.... $150,000 t o $200,000.... $200,000 t o $250,000.... $250,000 t o $300,000.... $300,000 to $400,000.... $400,000 t o $500,000.... $500,000 to$750,000.... $750,000 to $1,000,000.. $1,000,000 t o $1,500,000. $1,500,000 t o $2,000,000. $2,000,000 t o $3,000,000. $3,000,000 t o $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and o v e r . . . . Classes grouped 2 383 939 430 937 52 533 30 272 152 91 65 47 27 23 35 26 15 16 45 28 10 21 18 14 9 6 G Grand total..... 4,242 $574,007 1,337,528 1,011,864 2,330,465 182,303 1,818,514 135,021 1,216,493 828,720 590,789 486,286 400,517 256,723 242,466 398,531 323,197 202,241 231,022 798,455 617,469 274,394 718,037 828,267 764,066 597,269 453,743 509,527 623,542 | 502,780 $779,781 951,406 1,072,288 1,699,322 96,320 1,116,318 53,312 558,131 300,364 178,636 126,800 84,000 53,200 41,000 63,200 44,600 29,200 30,800 79,650 46,400 16,000 32,800 25,600 16,800 17,800 10,200 8,000 $83,122 51,775 105,815 74,716 115,335 92,103 84,058 133,639 230,618 159,711 138,783 185,058 109,944 136,643 172,646 141,4(1 77,335 102,577 446,372 419,017 170,404 523,040 620,087 655,797 422,175 370,912 457,438 6,000 4,200 (2) 272,100 106,026 (2) I $20,888 $20,888 33,882 " 3 3 ; 882 37,940 37,940 31,322 19,890 17,081 15,961 11,861 7,357 8,588 16,157 11,823 7,408 8,806 28,983 18,880 9,817 26,540 23,424 15,153 13,337 10,101 8,106 $724 1,723 2,588 3,045 2,582 2,989 5,793 5,451 3,961 5,063 24,147 25,273 14,886 51,261 83,412 91,989 90,329 72,835 100,706 31,322 20,614 18,804 18,549 14,906 9,939 11,577 21,950 17,274 11,369 13,869 53,130 44,153 24,703 77,801 106,836 107,142 103,666 82,936 108,812 40,974 45,707 (2) 181,793 I 178,088 ! (2) ()' 800,704 4,573 758,705 6,942 411,786 418,728 20,054,940 7,546,701 7,417,412 496,928 1,360,424 1,857,352 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of the taxpayer. 222,767 223.795 54 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. IDAHO. Number of returns. Income class. $1,000 to $2,000i $1,000 to $2,000 $2,000 to $ 3 , 0 0 0 1 . . . $2,000 to $3,000 $3,000 to $4,0001 $3,000 t o $4,000 $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000. $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000.. . $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000.. $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000... . $70,000 t o $80,000 $80,000to$90 000 $90,000 to $100,000 $100,000 to $150,000.... $150 000 to $200 000 $200 000to $250 000 $250,0001 o $3 00,000.... $300,000to $400,000 . $400,000 to $500,000.... $500,000 to $1,000,000 $l,000,000to$l,500,000 $l,500,000to$2,000,000 $2,000,000to$3,000,000 $3,000,000to$4,000,000 $4,000,000to$5,000,000 $5,000,000 and over Classes grouped 2 1,763 4,591 2,558 4,288 98 2,881 26 1,502 618 377 152 90 68 59 40 27 15 14 40 13 8 8 5 4 2 1 1 1 2 Exemptions from normal tax. Personal exemption. Dividends. $2,849,359 $4,000,155 6,652,730 4,677, 663 5,967,263 6,707, 404 10,768, 457 8,272,553 315, 949 315,169 10,026,448 6,346,215 119, 996 72,000 6,714,399 3,505, 777 3,407, 441 1,436, 027 2,457, 583 883,379 1.133, 087 356, 061 787, 400 222, 088 657,882 153,700 619,243 133, 492 462,306 87,600 335,151 53,900 202,537 31,400 204,282 31,600 697, 619 81,066 294,024 27,800 219,211 17,400 274,529 15,666 229,441 12,600 216,456 7,000 (2) (2) $42,975 49,758 92,078 75,042 33,930 314,776 53,130 88,696 154,231 156, 020 127, 690 67.732 86,068 69,885 99,996 147,049 54,015 37,223 216,830 116, 566 54,896 87,133 35, 083 38,051 (2) (22) () (22) () Normal tax. Totai Surtax. tax. $116,091 $116,091 152,711 152,711 202,925 202,925 203,997 110,975 88,930 42,751 39,699 35,989 38,293 24,811 11, 434 12,589 14,203 41,444 19,013 17,704 18,657 20, 611 19,568 (2) (22) () 203,997 112,151 93,239 17,204 44,330 40,957 44,283 31,554 16,811 16,399 18,196 60,141 29,896 27,857 38,348 43,638 45,563 (2) $1,176 4,309 4,453 4,631 4,968 5,990 6,743 5,377 3,810 3,993 18, 697 10,883 10,153 19,691 23,027 25,995 (2) (2) (2) (2) (2) t i 341,503 6,400 37,211 35,186 72,041 107,227 19,249 55,954,296 37,454,115 2,336,064 1,267,581 225,937 1,493,518 43,056 104,170 36,017 76,611 1,224 43,383 306 20,327 11,913 6,913 4,612 3,332 2,381 1,742 1,356 1,060 834 679 2,429 1,288 794 910 486 $65,603,148 147,481,974 81,348,417 191,406,108 4,178,843 148,688,369 1,356,489 90,853,674 65,223,452 44,673,158 34,475,529 28,298,279 22,558,687 18,253,774 15,593,162 13,224,631 11,218,309 9,908,837 41,827,229 28,776,628 21,772,841 31,360,502 21,60S, 002 $87,453,174 104,662,985 89,410,930 146,352,708 2,836,434 92,477,425 306,090 44,242,554 25,174,726 14,557,416 9,592,333 6,814,919 4,845,155 3,534,344 2,690,304 2,124,335 1,657,375 1,362,415 4,717,813 2,538,707 1,525,468 1,733,758 935,394 $2,939,892 506,444 1,600,647 1,528,869 1,963,567 2,554,657 1.291,598 4', 145,094 4,430,610 12,954,482 4,007,461 3,591,032 5,664,416 3,255,536 2,949,9F9 2,796,320 2,516,789 2,344,503 10,943,897 8,849,231 7,446,224 11,566,277 8,770,505 Grand total $1,000 to $2,0001 $1,000 to $2,000. $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,000i $3,000 to $4,000 $4,000 to $5,000i $4,000 to $5,000 $5,000 to $6,000 $6,000 t o $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 t o $25,000 $25,000 t o $30,000 $30,000 to $40,000 $40,000 to $50,000 Net income. $2,710,735 %2, 710,735 " '2,619,"409' ~2,*6i9,'4O9 3,216,424 '3,2i6,424 2,556,124 2,190,985 1,539,587 1,756,261 1,438,862 1,231,016 1,048,936 911,998 782,850 685,359 603,592 2,700,438 1,812,097 1,404,288 1,811,734 1,421,142 $52,818 128,605 176,349 1,204,320 1,216,663 231,426 246,896 225,044 220,652 217,939 1,201,592 1,191,389 1,159,835 2., 268.244 2,070,569 Nontaxable. Personal exemption and dividends exceed netincome. Classes grouped to conceal the net income and identity of taxpayer. 2,556,12-1 2,243,803 1.668,192 i; 932,610 2,643,182 2,447,679 1,280,362 1,158,894 1,007,894 906,011 821,531 3,902,030 3,003,423 2,564,186 4,079,97s 3,491,711 STATISTICS OF INCOME, TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY C L A S S E S , showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid— Continued. —Continued. Number of returns. Income class. $50,000 to $60,000.. $60,000 t o $70,000 $70,000 t o $80,000, $80,000 t o $90,000 $90,000 t o $100,000 $100,000 t o $150,000.... $150,000 t o $200,000.... $200,000 t o $250,000.... $250,000 t o $300,000.... $300,000 t o $400,000.... $400,000 t o $500,000.... $500,000 t o $750,000.... $750,000 t o $1,000,000.. $1,000,000 to$l ,500,000. $l,500,000to$2,000,000. $2,000,000to$3,000,000. $3,000,000to$4,000,000. $4,000,000 t o $5,000,000. 340 169 133 95 57 153 51 36 15 24 12 5 3 1 1 Net income. $18,566,316 10,901,471 9,921,911 8,091,719 5,359,384 18,627,087 8,693,735 8,154,096 4,044,229 8,662,642 5,316,124 2,829,901 2,581,014 (2) (2) Exemptions from normal tax. Personal exemption. $646,714 323,683 251,466 157,850 113,332 253,066 91,800 75, 800 20,100 32,600 15,200 8,600 2,000 Normal tax. Surtax. Total $9,125,563 5,143,955 5,125,476 4,393,790 4,760,871 9,958,442 5,181,726 6,175,091 2,435,262 4,348,186 3,559,168 1,857,628 2,059,415 (2) $1,003,152 629,460 522,198 419,786 229,640 981,570 423,772 234,211 198,233 549,278 251,133 137,558 94,284 $2,254,178 1,535,858 1,654,091 1,521,898 1,145,651 5,222,991 3,102,771 3,241,246 1,784,194 4,200,711 2,730,106 1,528,687 1,482,345 (2) $3,257,330 2,165,31S 2,176,289 1,941,684 1,375,291 6,204,561 3,526,543 3,475,457 1,982,427 4,749,989 2,981,239 1,666,245 1,576,629 (2) (2) (2) CO (2) Dividends. (2) tax. $5 000 000 and over... 3,629,472 199,763 3,033,699 3,233, 462 366,918 1,256,309,485 653,539,973 176,372,085 38,309,875 46,250,767 84,560,642 4,871,814 Grand total 1, 000 INDIANA. 12,042 17,080 15,898 27,038 581 15,911 144 7,371 2,735 1,549 905 661 451 355 272 200 154 132 429 213 132 140 73 28 27 19 12 5 16 3 2 2 1 $19,270,195 $25, 206,974 24,913,398 17,318,006 35,301,333 38,969,092 67,888,505 51,336,222 1,365,523 2,030,768 54,418,645 33,270,092 181,900 600,416 32,716,668 15,720,256 5,903,653 14,907,017 3,228,419 9,908,385 1,863,548 6,817,862 1,353,558 5,592,051 919,076 4,275,961 712,915 3,705,800 548,099 3,107,870 409,319 2,494,355 312,416 2,065,049 263, 874 1,935,592 848,531 7,350,247 414,341 4,795,878 260,433 3,601,403 268, 633 4,772,712 147,599 3,187,550 53, 400 1,521,679 52,600 1,813,202 40, 200 1,405,578 23, 400 1,026,237 8, 400 482,693 26,283 1,810,961 6,200 504,692 (2) (2) (2) (2) (2) (2) 7,000 915,087 44,702 553,128 597,830 104,581 325,549,440 201,039,962 30,019,683 7,767,008 3,689,890 11,456,898 $1,000 to $2,000 i $1,000 t o $2,000 $2,000 t o $3,0001 $2,000 to $3,000 $3,000 t o $4,0001 $3,000 t o $4,000 $4,000 t o $5,0001 $4,000 t o $5,000 $5,000 t o $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 120,000 to $25,000 $25,000 to $30,000 $50,000 to $40,000 $40,000 to $50,000 $50,000 to #60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000.... $150,000 to$200,000.... $200,000 to$250,000.... $250,000 to$300,000.... $300,000 to$400,000.... $400,000 to $500,000.... $354,523 136,963 1,039,267 814,790 839,578 1,600,462 493,386 1,310,211 1,216,862 1,230,092 1,234,054 1,292,943 874,293 817,990 840,926 638,904 522,976 673, 624 2,733,927 1,946,750 1,254,280 2,054,575 1,308,463 549,951 604,428 601,677 670,220 153,062 1,163,726 131,693 (2) (2) (2) $458,374 $458,374 973,100 973,100 1,178,469 1,178,469 950,359 484,172 354,534 272,086 232,379 204,560 192,865 169,339 131,608 115,384 102, 111 392,564 253,233 211,403 265,555 179,593 156,998 132,202 83,718 76,158 37,340 71,643 42,559 (2) (2) $9,089 26,525 48,353 37,768 41,303 44,765 50,662 42,553 39,579 41,132 210,230 189,125 182,308 324,111 287,113 160,648 259, 807 225,123 204,400 107,847 434,271 170,050 (2) (2) (2) 950,359 493, 261 381,059 320,439 270,147 245,863 237,630 220,001 174,161 154,963 143,243 602,794 442,358 393,711 589,666 466,706 317,646 392,009 308,841 280,558 145,187 505,914 212,609 (2) (2) (2) $500,000 to $750,000.. $750,000 t o $1,000,000.. $1,000,000 t o $1,500,000. $1,500,000 to $2,000,000. $2,000,000 t o $3,000,000. $3,000,000 to $4,000,000. $4,000,000 t o $5,000,000. $5,000,000 and over Classes grouped 2 Grand total 1 2 1,326,738 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. 56 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. IOWA. Income class. $1,000 to $2,000 i $1,000 to $2,000 $2,000 to $3,000i $2,000 to $3,000 $3,000 to $4,000 i $3,000 to $4,000 $4,000 to $5,000 i $4,000 to $5,000 $5,000 to $6,000. $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000.... $150 000 to $200 000 $200,000 to $250,000.... $250 000 to $300 000 $300,000 to $400,000.... $400,000 to $500,000.. $500 000 to $750'000 $750,000 to $1,000,000.. $1,000,000 to$l,500,000. $l,500,000to$2,000,000. $2,000,0001 o $3,000,000. $3,000,000to$4,000,000. $4,000,000 to $5,000,000. $5 000 000 and over 2 Classes grouped Grand total Number of returns. Net income. 3,048 16,180 3,083 31,546 171 27,015 49 18,831 7,195 4,706 2,293 1,213 783 551 480 274 320 152 446 188 162 131 49 14 14 13 10 9 6 $4,829,426 23,902,095 7,259,502 81,525,680 569,679 93,673,521 221,539 84,429,447 39,258,991 30,255,031 17,167,607 10,281,842 7,445,023 5,775,889 5,525,478 3,421,364 4,289.095 2,200,886 7,593,845 4,237,S99 4.437,451 41497,856 2,186,137 781,875 913, 278 971,695 846,956 839,441 (2) 1 Exemptions from normal tax. Personal exemption. Dividends. $6,783,701 16,413,653 8,053,809 60,941,904 502,629 59,762,536 93,984 43,709,942 16,433,237 11,124,787 5,210,161 2,643,282 1,682,374 1,177,638 992,527 581,564 704,795 309,900 908,466 378,782 351,374 253,410 98,832 27,266 25,600 24,400 16,800 19,400 (2) $63,439 167,728 300,749 389,883 127,925 953,157 179,588 1,920,735 1,149,378 1,310,625 1,022,838 741,502 781,625 760,374 789,154 535,147 1,116,330 527,696 2,203,472 1,505,935 1,275,602 2,163,614 1,151,658 351,914 371,338 537,133 404,432 663,594 (2) (2) (2) (2) Normal tax. Surtax. $452,801 Total tax. $452,801 1,218,630 l,218,&30 2,018,973 2,018,973 2,314,857 1' 418.661 1,196,620 787,181 537,118 423,801 342,929 345,664 229,399 233,561 130,891 455,266 269,036 308,745 249,097 102,843 43,231 63,132 49,949 46,608 16,220 (2) (2) $26,273 59,754 76,635 71,207 68,706 64,148 63,215 63,842 55,599 48,499 213,780 171,652 157,399 308,686 201,927 89,920 130,091 141,075 166,072 178,446 (2) (2) 2,314,857 1,444,934 1,256,374 863,816 608,325 492,507 407,077 408,879 293,241 289,160 179,390 669,046 440,688 466,144 557,783 304,770 133,151 193,223 191,024 212,680 194,666 (2) C-) ! 10,800 487,641 50,239 265,780 316,019 450,267,585 239,237,553 23,954,206 13,305,452 2,622,706 15,928,158 929,057 118,933 KANSAS. $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,000! $2,000 to $3,000 $3,000 to $4,0001 $3,000 to $4,000 $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $3 0,000 $30,000 to $40,000 $40,000 to $50,000 1 2 $212,206 7,527 $11,877,829 $16,956,762 103,621 9,206 13,216,939 9,348,737 $232,502 369,234 6,185 14,288,781 16,156, 595 362,127 15,294 38,625,813 28,732, 440 590,062 103, 526 752, 658 240 798, 297 765,873 11,414 39,576,303 24,592,405 851,168 173,183 48 232, 054 100,674 840, 018 1,000,259 7,480 33,435,857 15,900, 696 868, 765 2,700 14,769,144 6,193,159 480,805 $10,706 656,058 1,484 9,627, 507 3,295,570 373, 592 26,657 537,386 854 294,272 31,971 6,391,039 1,869,680 513,210 225,092 33,379 525 4,458,378 1,143, 771 425,767 852, 714 208, 898 35,704 3,757, 802 399 472, 444 131, 693 30,307 503,186 2,472,149 230 378,022 131,301 30,521 397,000 2,207,486 185 295, 875 117,283 29,930 297,966 134 1,722,515 302, 350 136,559 31,265 297,040 1,964,414 149 314,747 109, 859 34,103 216, 675 108 1,597,370 988,556 306,129 134,034 556,933 270 4,626,420 846, 447 210,359 118,881 278,557 139 3,113, 458 442,325 144,874 114,499 144, 400 66 1,895,969 759,638 206,575 212,577 172,033 82 2,875,181 223,772 124, 426 129,620 62,000 31 1,371,725 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. $232,502 590,062 851,168 1,000,259 491,511 400,249 326,243 258,471 244,602 162,000 161,822 147,213 167,824 143,962 440,163 329,240 259,373 419,152 254,046 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY GLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. KANSAS--Continued. Number of returns. Income class. $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000. $80,000 t o $90,000 $90,000 t o $100,000 $100,000 t o $150,000.... $150,000 t o $200,000.... $200,000 t o $250,000.... $250,000 t o $300,000 $300,000 t o $400,000 . $400,000 t o $500,000... $500,000 t o $750,000 $750,000 t o $1,000,000 $l,000,000to$l,500,000. $1,500,000 to $2,000,000 $2,000,000to $3,000,000. $3,000,000to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over.. Classes grouped 2 13 9 8 3 3 4 3 1 64,794 Grand total Net income. Exemptions from normal tax. Personal exemption. Dividends. $724,759 582,369 597,230 255,047 281,721 460,466 (2) (2) $27,600 14,600 14,000 5,800 6,600 6,200 720,032 Normal tax. Surtax. Total tax. $116,048 273,920 132,280 103,861 20,316 10,300 (2) (2) $64,845 35,307 52,196 16,736 29,653 52,271 (2) (2) $88,994 84,207 102,751 50,433 62,028 125,484 C2) (2) 7,200 161,137 47,733 187,744 235,477 218,524,054 128,903,651 11,773,012 6,174,449 1,705,795 7,880,244 (2) (2) $153,839 119,514 154,947 67,169 91,681 177,755 (2) (2) KENTUCKY. $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,0001 $3,000 to $4,000 $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6,000.... $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 t o $100,000 $100,000 t o $150,000.... $150,000 to $200,000.... $200,000 t o $250,000.... $250,000 to $300,000.... $300 000 to $400 000 $400,000 to $500,000.. $500 000 to $750 000 $750,000 to $1,000,000 $1,000,000 to$l,500,000. $l,500,000to$2,000,000. $2,000,000to$3,000,000. $3 000 000 to $4,000,000 $4,000,000 to $5,000,000. $5 000 000 and over Classes grouped 2 .. Grand total 1 2 4,322 8,411 9,383 8,701 630 6,088 144 3,406 1,605 1,088 725 449 359 288 196 275 25 107 344 162 90 112 71 42 20 18 11 6 13 3 3 1 $6,820,729 12,271,053 19,302,288 21,867,588 2,079,309 20,857,981 620,787 15,165,791 8,806,058 7,015,321 5,414,508 3,804,620 3,400,705 3,009,978 2,241,279 3,491,775 335,170 1,551,296 5,870,533 3,594,568 2,410,725 3,878,212 3,188,917 2,134,938 1,310,010 1,338,901 939,227 565,741 1,020,921 513,234 (2) (2) 927,964 6,000 454,276 55,793 386,585 442,378 47,098 166,350,127 88,425,138 22,690,108 4,654,400 3,264,560 7,918,960 $9,224,056 8,443,480 20,177,089 16,290,655 1,741,297 12,735,780 356,598 7,230,694 3,340,374 2,293,210 1,480,750 900,398 715,146 599,065 379,066 566,506 30,507 203,583 678,470 329,400 169,066 202,800 138,165 64,200 37,583 36,200 21,400 9,200 20,400 4,000 (2) (2) $344,639 151,314 740,013 403,207 588,999 782,606 526,811 874,905 838,007 976,042 881,523 613,330 662,248 651,662 540,409 558,566 141,269 495,553 1,986,148 1,283,415 898,729 1,672,247 1,359,958 945,796 629,644 582,767 420,310 469,946 1,054,987 160,782 (2) (2) $220,480 $220,480 312,559 312,559 440,880 440,880 431,681 287,433 249,370 225,497 181,029 172,613 149,293 129,563 189,677 14,250 84,009 321,717 213,550 146,301 209,194 180,352 131,959 68,636 75,205 57,732 11,746 52,615 41,266 (2) (2) $7,560 20,119 28,482 29,293 35,178 36,327 33,517 63,827 5,866 35,912 170,059 148,492 120,644 272,607 284,445 282,696 178,048 223,617 154,626 126,330 436,458 183,872 <*) C2) Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. 431,681 294,993 269,489 253,979 210,322 207,791 185,620 163,080 253,504 20,116 119,921 491,776 362,042 266,945 481,801 464,797 414,655 246,684 298,822 212,358 138,076 489,073 225,138 (2) (2) 58 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY C L A S S E S , showing for each class of income he number of returns, net income, personal exemption, dividends, and tax paid—Continued. LOUISIANA, Income class. Number of returns. $1,000 to $2,000i $1,000 to $2,000 $2,000 to $3,0001 $2,000 t o $3,000 $3,000 to $4,000i $3,000 t o $4,000 $4,000 to $5,000i $4,000 to $5,000 $5,000 t o $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000. $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 t o $60,000.. $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000to $150,000.... $150,000 to $200,000.... $200,000 to $250,000.... $250 000to$300 000 $300,000 to $400,000.... $400 000to $500 000 $500,000to $750,000.... $750 000to$1 000 000 $1,000,000to$l ,500,000. $1,500,000to$2,000,000. $2,000,000to$3,000,000. $3,000,000to$4,000,000. $4 000 000to$5 000 000 $5,000,000 and over Classes grouped 2 Grand total Net income. Exemptions from normal tax. Personal exemption. Dividends. 7,500 $11,350,974 $17,853,035 $1,846,049 46,640 8,497,142 5,799,054 5,675 146,614 541,620 587,961 256 226,722 6,645 16,699,538 12,359,005 258,206 580,176 771,074 229 398,027 4,639 16,335,516 9,953,997 118,560 97,308 206,458 46 576,385 2,966 13,248, 860 6,440,680 677,361 7,147,405 2,825,326 11310 645,420 5,500, 939 1,860,089 854 505,541 4,350,651 1,266,719 584 426,204 792,613 3,139,191 370 580,172 715,982 3,222,406 341 570,388 574,793 2,913,220 277 339,336 428,414 2,334,240 202 634,321 396,449 2,450,741 196 515,989 368,979 2,331,923 171 459,418 230,900 1,583,562 107 828,506 1,743,609 6,996,098 403 394,781 1,190,628 4,317,963 193 793,357 219,000 3,059,325 112 315,131 1,886, 893 5,410,062 158 924,472 125,950 3,020,143 67 550,395 58,066 1,677,523 30 527,808 52,800 1,731,659 27 492,972 24,200 881,590 12 561,092 25,0001,011,440 12 299,841 13,000 756,221 8 1,154,066 65,416 3,613,878 35 (22) (22) 1 () () 3 Normal tax. Surtax. Total tax. $159,55S $159,558 245,557 245,557 347,914 347,914 374,410 227,204 201,193 187,206 151, 822 161,756 160,397 141,123 136,277 138,650 92,772 449,998 293,751 218,692 351,788 227,406 120,024 134,898 51,049 53,697 51,623 273,641 (22) () $5,787 15,775 23,214 23,839 31,773 35,072 33,652 41,050 42,183 34,988 196,389 168,932 164,137 372,121 280,968 201,987 240,631 134,372 187,023 165,688 918,149 (22) () 374,410 232,991 216,968 210,420 175,661 193,529 195,469 174,775 177,327 180,833 127,760 646,387 462,683 382,829 723,909 508,374 322,011 375,529 185,421 240,720 217,311 1,191,790 (22) () 2 (2) (2) (2) (2) (2) (2) 1 (2) (2) (2) (2) (2) (2) 10,000 703,064 149,602 933,780 1,083,382 137,261,983 65,216,989 19,799,550 5,102,008 4,251,510 9,353,518 2,114,280 33,432 MAINE. $1,000 to $2,000! $1 000 to $2 000 $2,000 to $3,000! $2,000 to $3,000..x $3,000 to $4 000 $3,000 to $4,000.l $4 000 to $5 000 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 1 2 3,381 5 612 3,710 4,788 243 3,033 84 1,716 654 421 293 202 155 98 98 71 55 47 153 80 57 61 32 $4,970,890 $6,456,625 8 069,531 5,660,682 8,523,426 9,278,761 11,958,743 8,894,582 809,502 576,108 10,359,314 6,150,576 149,342 380 839 7,682,887 3,576,251 3,595,527 1,343,863 2,736,985 846,142 2,202,078 595,563 1,737,842 419,015 1,505,298 311,431 1,028,148 198,733 1,127,136 185,550 899,992 127,840 745,988 105,833 696,365 95,033 2,587,577 286,596 1,760,194 143,866 1,556,216 107,633 2,124,612 110,600 1,425,772 53,000 $391,469 133,960 685,807 302,130 365,049 364,396 317,671 490,153 500,793 614,497 550,105 438,977 408,284 282,304 401,784 263,479 163,794 204,333 945,727 813,138 678,959 1,025,705 659,353 $157 321 $157 321 195,826 195,826 240,449 240 449 218,154 108,719 82,883 79,547 73,467 65,144 48,984 50,034 45,875 38,652 37,984 130,289 78,620 81,773 112,014 72,714 $3,526 7,487 10,514 13,880 15,017 12,576 16,475 15,287 14,365 15,047 72,765 71,766 84,256 154,880 138,440 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. 218 154 112,245 90,370 90,061 87,347 80,161 61,560 66,509 61,162 53,017 53,031 203,054 150,386 166,029 266,894 211,154 59 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. MAINE—Continued. Income class. Number of returns. $50,000 to $60,000 $60,000 to $70,000 170,000 to $80,000 S80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000.... $150,000 to $200,000.... $200,000 to $250,000.... $250 000 to $300 000 1300,000 to $400,000.... 1400 000 to $500 000 5500 000 to $750 000 $750 000 to $1 000 000 11,000 000to$l 500 000 $1,500,000 to$2,000,000. 82,000,OOOto$3,000,000. B3,000,000to$4,000,000. 14,000,000 to $5,000,000. $5,000,000 and over.... Classes grouped 2 Grand total 18 13 4 7 3 9 2 1 3 25,104 Net income. $960,650 827,486 300, 297 587,768 276,150 996,922 (22) () (2) Exemptions from normal tax. Personal exemption. Dividends. $28,983 21,800 7,400 13,800 5,200 15,400 (2) (2) $609,043 384,946 179,109 343,349 219,404 620,654 (22) () (2) (2) tax. Surtax. Total tax. $36,808 48,749 12,679 25,906 5,445 43,400 (22) () $114,198 116,826 51,988 114,775 59,461 256,017 (22) () $151,006 165,575 64,667 140,681 64,906 299,417 Normal (2) (2) (2) 1,599,077 8,800 726,253 101,399 710,622 812,021 84,033,212 45,775,008 14,084,625 2,192,835 2,070,168 4,263,003 MARYLAND. $1,000 to $2,000 1 $1,000 to $2,000 $2,000 to $3,000i $2,000 to $3,000 13,000 to $4,000i $3,000 to $4,000 $4,000 to $5,000i $4,000 to $5.000 $5,000 to-$6;000........ $6,000 to $7,000.. $7,000 to $8,000.. $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000.. . $11,000 to $12,000. 112,000 to $13,000. $13,000 to $14,000. $14,000 to $15,000. $15,000 to $20,000. $20,000 to $25,000. $25,000 to $30,000. $30,000 to $40,000. $40,000 to $50,000. $50,000 to $60,000. $60,000 to $70,000. $70,000 to $80,000. $80,000 to $90,000. $90,000 to $100,000. $100,000 to $150,000.. $150,000 to $200,000.... $200,000to $250,000.... $250,000 to $300.000.... $300,000 to $400,000.... $400,000 to $500,000.. 1500,000 to $750,000.... $750,000 to $1,000,000.. $1,000,000 to $1,500,000. $l,500,000to$2,000,000. $2,000,000to $3,000,000. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over.... Classes grouped 2 Grand total 19,964 10,599 20,914 659 12,067 47 5,815 2,072 1,119 870 625 499 396 356 236 226 169 649 330 196 249 133 61 32 28 16 13 50 $12,940,552 29,150,639 24,147, 974 51,904,890 2,195, 703 41,479, 458 188, 534 25,865,745 11,296,720 7,257,369 6,485,403 5,298,879 4,722, 649 4,147,218 4,083,305 2,940, 642 3,046,633 2,446,179 11,167, 404 7,337,484 5,351, 657 8,540,143 5,903,093 3,306,259 2,060,352 2,109,381 1,374,354 1,220,059 6,199,592 986,386 701,916 1,307,899 3,069,158 (2) $17,054,762 20,417,957 26,270,373 38,014,010 1,629,818 23,893, 498 94,220 11,385,469 4,280,353 2,256,270 1,776, 563 1,241,587 1,013,539 781,028 722, 893 465, 430 445, 975 340,881 1,277,241 627, 582 370,716 507, 457 256, 440 126,000 62,566 59,483 30,400 21, 600 96,400 12,000 6,600 9,400 16,200 (2) $534,604 418,976 821, 504 931,216 751,310 2,821,918 107, 222 1,572, 422 1,014,887 870, 548 825, 461 896, 318 776, 456 839, 982 708,063 633, 069 630,029 453, 816 2,464, 717 2,139, 564 1,674,393 2,395, 771 1,922,010 1,091, 073 684,385 632, 864 515, 701 690,319 2,312,969 704,412 9,372 342,238 1,405,121 $509,222 $509,222 794,864 794,864 900,924 900,924 777,676 370, 620 276, 400 286, 697 253,152 245, 545 227, 760 237, 771 176, 552 198, 780 177, 646 759,158 488, 624 666, 715 658, 645 417,994 230,991 144,251 162,796 91, 885 57, 853 453,509 40,594 83,753 115,123 197,830 $8,787 18, 610 33, 385 39,089 45,988 51,177 59, 651 54,330 60, 695 55, 550 317, 554 297,061 277, 866 606,786 560,440 389, 634 293, 857 366, 587 272, 838 268', 474 1,628, 680 321, 988 293, 681 569,812 1,467,171 (2) 777, 676 379, 407 295,010 320, 082 292, 241 291, 533 278, 937 297, 422 230, 882 259, 475 233,196 1,076,712 785, 685 944,581 1,265, 431 978, 434 620, 625 438,108 529,383 364, 723 326,327 2,082,189 ' 362, 582 377, 434 684,935 1,665,001 (2) 1,813,343 2,052,216 (¥) 6,000 1,164,289 238,873 303,421,092 155,570,711 35,756,999 10,242,203 3,187,463 87,085 10,173,034 i 20,415,237 1 Nontaxable. Personal exemption and dividends exceed net income. - Classes grouped to conceal the not; i nrome and identity of the taxpayer. GO STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. MASSACHUSETTS. Number of returns. Income class. $1,000 to $2,0001 .. . $1,000 to $2,000 $2,000 to $3,000i $2,000 to $3,000 $3,000 to $4,0001 $3,000 to $4,000 $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000... $30,000 to $40,000 $40,000 to $50,000 ., $50,000 to $60,000... $60,000 to $70,000 $70,000to$80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000to$150,000.... $150,000 to $200,000.... $200,000 to $250,000.... $250,000 to $300,000.... $300,000 to $400,000.... $400,000 to $500,000.... $500,000 to $750,000.... $750,000 to $1,000,000.. $l,000,000to$l,500,000. $l,500,000to$2,000,000. $2,000,000 to $3,000,000 $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over Grand total Net income. Exemptions from normal tax. Personal exemption. Dividends. 20,761 $30,827,321 $38,789,704 48,825 70,600,832 48,470,313 20,761 47,073,948 49,279,852 49,144 122,630,391 90,890,913 7,021,585 3,896,895 2,066 26,950 92,674,486 55,113,765 5,020, 419 1,777,245 1,140 14,514 64,558,987 29,389,469 5,322 29,025,509 10,296,016 3,531 22,808,974 6,713,495 2,766 20,793,145 5,285,091 16,277, 720 3,610,510 1,915 14,156,963 2,808,934 1,493 12,372,188 2,191,592 1,172 935 10,765,819 1,696,308 9,524,494 1,390, 479 758 9,689,745 1,318,050 714 7,946,866 1,019, 649 546 2,013 34,935,705 3,654,779 1,095 24,536,551 2.017, 455 744 20,388,248 1,353, 727 886 30,582,464 1,692,569 506 22,632,103 1,283,164 276 14,973,980 484,140 188 12,127,102 345,115 132 232,900 9,812,291 110 195,183 9,535,291 102 188,449 9,674,638 201 24,348,537 360,165 95 16,259,498 159,133 34 63,000 7,558,158 28 54,933 7,683,057 33 11,560,730 65,112 15 30,800 6,844,418 10 19,600 6, 021,019 2 4,200 1,536,985 3 5,000 3,680,294 Normal tax. $3,248,173 1,641,492 $1,229,620 3,979,996 2,522,351 1,765,416 3,746,237 4,483,116 1,980,309 3,699,061 5,160,955 1,962,560 8,459; 662 777,529 5,214,366 733,080 5,444,457 741,374 4,514,397 653,083 4,784,910 594,000 4,282,310 531,245 3,509,523 514,963 3,297,978 450,434 3,401,902 482.436 2,748,081 425,338 13,660,550 1,729,465 1,242,420 10,297,958 986,093 10,404,647 13,851,886 1,635,346 12,729,080 1,062,700 820,810 7,422,839 816,239 5,368,861 546,355 4,883,181 555,498 5,492,510 550,157 5,016,868 11,883,607 1,454,121 1,058,193 7,490,950 566,336 2,460,886 511,884 3,181,219 856,222 4,278,407 766,846 359,090 531,264 1,549,974 98,093 711,029 374,237 541,796 209,786 868,460,461 366,147,704 195,724,305 29,003,666 Surtax. Total tax. $1,229,620 1,765,416 1,980,309 $24,785 65,447 92,197 107,826 144,023 137,294 159,691 161,745 190,764 176,834 989,585 1,018,492 1,096,803 2,180,318 2,162,995 1,738,206 1,752,519 1,665,846 1,867,133 2,099,333 6,768,968 5,796,178 3,091,394 3,353,281 5,570,985 3,539,097 3,288,524 870,691 2,192,720 1,962,560 802,314 798,527 833,571 760,909 738,023 668,539 674,654 612,179 673,200 602,172 2,719,050 2,260,912 2,082,896 3,815,664 3,225,695 2,559,016 2,568,758 2,212,201 2,422,631 2,649,490 8,223,089 6,854,371 3,657,730 3,865,165 6,427,207 4,305,943 3,819,788 968,784 2,566,957 52,303,674 81,307,340 MICHIGAN. $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,0001 $3,000 to $4,000 $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 16, 265 43, 584 12, 920 31, 395 499 12, 787 215 6, 733 2, 710 1, 894 1, 200 803 671 478 418 298 266 210 660 370 226 296 150 1 $25,452,543 61,417,727 29,020,514 76,596,206 1,642,941 44,371,809 955,947 29,993,939 14,856,597 12,177,045 8,950,593 6,817,317 6,358,265 5,007,650 4,808,524 3,720,193 3,585,875 3,037,182 11,412,335 8,307,474 6,080,557 10,200,471 6,645,560 $33,101,085 51,117,076 31,984,840 65,069,166 1,402,246 27,852,155 377,254 14,667,817 5,679,764 3,970,868 2,493,543 1,647,134 1,364,044 959,518 863,040 558,527 526,966 412,315 1,248,141 718,389 429,704 552,815 272,416 $522,959 1,239,098 528,512 2,191,530 410,104 2,184,530 535,024 2,232,628 2,058,054 2,175,926 1,799,537 1,570,953 1,699,705 1,592,373 1,326,530 1,247,137 1,207,128 1,063,344 4,543,729 3,345,890 2,877,280 4,963,053 3,648,763 $622,028 $j22,028 638,299 ' 638,299 776,704 776,704 800,450 452,116 390,446 341,762 284,024 275,580 234,652 238,857 179,385 177,748 151,752 574,704 377,127 286,647 534,111 346,170 $10,497 32,044 44,507 51,400 61,317 63,095 74,168 62,057 68,025 68,618 322,572 374,137 322,381 717,835 644,432 Nontaxable. Personal exemption and dividends exceed net income. 800,450 462,613 422,490 386,269 335,424 336,897 297,747 313,025 241,442 245,773 220,370 897,276 751,284 609,028 1,251,946 990,602 61 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. MICHIGAN—Continued. Number of returns. Income class. 72 60 26 23 20 53 26 5 3 7 2 3 $50,000 to $60,000 $60,000 t o $70,000 $70,000 t o $80,000 $80,000 t o $90,000 $90,000 to $100,000 $100,000 to $150,000.... $150,000 t o $200,000.... $200,000 t o $250,000.... $250,000 t o $300,000.... $300,000 t o $400,000.... $400,000 t o $500,000.... $500,000to $750,000.... $750 000 t o $1 000 000 $1,000,000 to $1,500,000 $1,500,000 t o $2,000,000. $2,000,000 t o $3,000,000. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 a n d over 1 Classes grouped 2 Net income. $3,932,935 3,897,076 1,917,176 1,953,395 1,930,803 6,190,393 4,497,330 1,077,798 835,076 2,326,331 (2) (2) (2) 135,349 Personal exemption. Dividends. $134,766 108,350 55,873 42,600 33,800 100,400 26,000 10,800 4,600 12,600 (2) (2) $1,844,610 2,337,653 790,571 926,423 1,320,084 4,099,727 3,715,749 577,846 719,295 1,950,312 (2) (2) (2) (2) Normal tax. Total tax. Surtax. $686,291 725,755 448,948 486,874 520,412 1,966,602 1,739,379 474,169 383,443 1,147,429 (2) (2) $459,462 551,350 321,002 377,806 449,264 1,705,407 1,617,845 415,026 370,822 1,102,023 (2) (2) $226,829 174,405 127,946 109,068 71,148 261,195 121,534 59,143 12,621 45,406 (2) (2) (2) (2) (2) 8,600 5,298,943 60,432 3,097,004 3,157,436 415,313,164 247,807,212 68,545,000 8,952,289 13,384,096 22,336,385 5,337,587 Grand total Exemptions from normal tax. MINNESOTA. $1,000 to $2,000!. . . . $1,000 t o $2,000 $2,000 t o $ 3 , 0 0 0 1 . . . . $2,000 t o $3,000 $3,000 t o $4,0001 £3,000 t o $4,000 . $4,000 t o $5,000 i $4,000 t o $5,000 . $5,000 t o $6,000 $6,000 t o $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 t o $10,000 $10,000to $11,000.... $11,000 t o $12,000.... $12,000 t o $13,000.... $13,000 t o $14,000.... $14,000 t o $15,000.... $15,000 t o $20,000.... $20,000 t o $25,000.... $25,000 t o $30,000.... $30,000 t o $40,000.... $40,000 t o $50,000.... $50,000 t o $60,000.... $60,000 t o $70,000.... $70,000to$80,000 . . . $80,000 t o $90,000.... $90,000 t o $100,000... $100,000 t o $150,000.. $150,000 t o $200,000.. $200,000 t o $250,000.. $250,000 t o $300,000.. $300,000 t o $400,000.. .$400,000 t o $500,000.. $500,000 t o $750,000.. $750,000 t o $1 000 000 8,364 $13,021,268 $17,278,505 15,384 22,638,716 15,766,012 10,614 24,415,316 26,940,210 21,164 53,466,421 40,064,199 750 2,559,420 1,977,510 13,170 45,472,132 28,350,540 273 1,222,806 640,986 7,125 31,747,577 15,599,086 2,147 11,733,410 4,869,235 1,317 8,503,974 2,898,540 915 6,810,326 1,987,733 571 4,836,145 1,213,014 455 4,319,237 934,348 302 3,166,905 631,041 237 2,698,257 486,834 182 2,247,208 377,460 171 2,295,812 353,600 120 1,736,496 235,235 397 6,850,035 796,357 253 6,026,110 485,408 157 4,273,529 310,732 155 5,330,526 300,615 96 4,302,709 162,466 51 2,749,144 102,916 37 2,376,628 63,400 15 1,135,654 28,283 14 1,190,528 24,800 10 947,969 21,400 41 5,081,546 80,800 10 1,696,782 20,400 6 1,344,606 14,200 4 1,050,652 5,800 2 640,856 3,000 3 1,334,690 5,800 3 1,851,239 6,200 $328, 676 266,296 R91,425 719,104 786,594 1,510,421 802,869 1,728,701 1.162,599 1,194,605 1,081,105 949,610 1,203,531 822,219 725,861 679,958 760,321 672,893 2,656,183 2,443,936 2,016,417 2,705,563 2,598,668 1,742,795 1,505,128 680,784 824', 878 728,331 3,344,872 1,490,740 711,142 532,082 295,209 682,040 475,248 763,140 763,140 959,017 959,017 j 1 S4,515 2 1 I $5,000,000 and over Classes grouped . . . 1 291,074,629 163,036,665 41,720,804 7,1S6,293 8,076,467 Nontaxable. Persona 1 exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of taxpayer. 870,608 375,732 314,977 280,389 250,272 220,193 183,879 173,072 148,412 154,382 109,059 526,920 601,930 430,080 631,506 623,050 424,271 442,976 239,324 263,351 234,107 1,640,406 602,464 616,010 488,545 334,453 754,349 1,178,087 870,608 365,711 $10,021 289,593 25,384 246,397 33,992 214,328 35,944 177,719 42,474 146,113 37,766 134,347 38,725 111,165 37,247 111,994 42,388 72,403 36.656 336,623 190,297 334,478 267, 452 217,226 212,854 265,622 365,884 201,360 421,690 110,257 314,014 129,397 313,579 45,301 194,023 43,189 220,162 23,879 210,228 183,919 1,456,487 19,209 583,255 79,550 536,460 30,828 4.57.717 38,440 296,013 73,909 680,440 162,772 • 1,015,315 $1,000,000 to $1,500,00 0. $1,500,000 t o $2,000,000. $2,000,000 t o $3,000,000. $3,000,000 t o $4,000,00 o $4,000,000 t o $5,000,00 0. Grand total $427,799 $427,799 15,262,761 62 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. MISSISSIPPI. Income class. $1,000 t o $2,0001 $1,000 t o $2,000 $2,000 t o $3,0001, $2,000 t o $3,000 $3,000 t o $4,000i $3,000 t o $4,000 $4,000 t o $5,000V . $4,000 t o $5,000 $5,000 t o $6,000 $6,000 t o $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 to $10,000 $10,000 t o $11,000 $11,000 t o $12,000 . . $12,000to$13,000 . . . . $13,000 t o $14,000 $14,000 t o $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 t o $30,000 . . . . $30,000 t o $40,000 $40,000 t o $50,000 $50,000 t o $60,000 $60,000 t o $70,000 $70,000 t o $80,000 . . . . $80,000 t o $90,000 $90,000 t o $100,000 $100,000 t o $150,000.... $150,000to $200,000.... $200 000 t o $250,000 . . $250,000 t o $300,000 . . $300 000 t o $400 000 $400,000 t o $500,000 $500 000 t o $750 000 $750,000 t o $1,000,000.. $l,000,000to$l,500,000. $1,500,000 t o $2,000,000. $2,000, OOOto $3,000,000. $3,000,000 t o $4,000,000. $4,000,000 t o $5,000,000. $5 000 000 a n d over . Net income. 3,874 2,958 256 4,526 129 3,255 21 2,128 825 556 305 193 159 120 76 79 52 46 155 97 50 46 17 10 3 5 $4,021,320 4,501,268 610,128 11,445,456 420,500 11,189,152 91,084 9,362,352 4,568,091 3,591,617 2,280,143 1,626,257 1,504,451 1,233,284 872,599 974,135 701,771 666,790 2,653,678 2,163,871 1,366,595 1,578,008 754,792 537,801 197,999 376,453 $7,748,000 3,026,235 640,000 8,248,148 322,000 7,074,041 43,000 4,792,731 1,863,818 1,262,023 642,309 401,650 347,799 252,699 170,533 164,600 109,000 94,526 328,200 212,200 98,633 104,200 36,400 21,000 4,200 9,600 (2) (2) (2) (2) (2) (2) 1 4 3 Classes grouped 2 Grand total Exemptions from normal tax. Number of eturns. 19,949 Personal exemption. Dividends. $57,539 45,790 139,584 153,055 225,682 51,680 351,969 238,889 198,555 206,322 133,352 146,653 142,981 118,855 222,738 181,374 141,311 374,519 203,851 248,261 175,711 66,955 86,613 18,344 26,842 (2) (2) (2) Normal tax. Surtax. $86,521 Total tax. $86,521 182,502 182,502 234,983 234,983 272,600 154,504 137,818 100,862 89,282 92,601 74,119 52,991 63,186 44,895 43,847 200,535 188,352 112,724 142,942 73,093 53,468 13,302 38,557 (2) (2) (2) $4,265 8,250 12,988 11,692 14,168 14,437 13,469 16,062 13,085 13,801 74,021 88,339 69,969 108,258 68,248 61,155 28,827 62,217 2 ( ) 272,600 158,769 146,068 113,850 100,974 106,769 88,556 66,460 79,248 57,980 57,648 274,556 276,691 182,693 251,200 141,341 114,623 42,129 100,774 (2) (2) (2) 1,033,590 15,800 217,223 94,936 310,978 405,914 70,323,185 38,033,345 4,174,648 2,548,620 994,229 3,542,849 MISSOURI. $1,000 to $2,000 i 12, 663 20, 090 13. 466 24, 356 592 16,418 324 8, 937 3, 761 2, 332 1, 508 * 1, 091 749 607 515 378 325 268 905 501 309 2<)S 1X8 $1,000 t o $2,000 $2,000 t o $3,000 i $2,000 t o $3,000 $3,000 t o $4,0001 £3,000 t o $4,000 $4,000 t o $5,000 i $4,000 t o $5,000 $5,000 t o $6,000 $6,000 t o $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 to $10,000 $10,000 t o $11,000 111,000 t o $12,000 $12,000 t o $13,000 $13,000 t o $14,000 $14,000 t o $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 t o $30,000 $30,000 t o $40,000 140,000 to $50,000 1 2 $19,582,039 $25,457,508 28,218,255 20,164.832 30,769,669 33,218'148 60,828,803 46,749,068 1,387,440 2,036,998 56,693,580 34,421,742 645,780 1,463,791 39,919,149 18,981,264 8,348,918 20,688,211 4,874,438 15; 187,641 3,100,042 11,310,134 2,224,378 9,270,789 1,503,318 7,131,883 1,218,265 6,364,115 1,011,826 5,946,851 754,028 4,746,393 622,948 4,404,311 522,104 3,905.022 1,770,281 15,615,906 960,600 11,183,600 580,766 8,493,386 519,372 10,324,295 12 8,305,506 $661,107 256,063 1,630,552 827,295 881,137 1,328,260 985,393 1,675,743 2,140,691 2,141,784 1,491.516 2,323,053 1,497,294 1,566,295 1,640,236 1,417,654 1,425,565 1,158,526 5,775,137 4,338,757 3,619,924 5,099,627 4,130,522 S469,838 "794," 727 794,727 1,264,591 1,264,591 1,160,286 621,957 533,971 460,319 313,732 341,652 317,880 303,979 242,797 231,780 214,725 788,984 627,270 464,210 531,288 437,193 $15,823 41,897 57,009 67,109 67,725 77,156 88,381 78,722 . 83,336 84,098 451,762 454.198 444,857 741,710 761,229 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. 1,160,286 637,780 575,868 517,328 380,841 409,377 395,038 392,360 321,519 315,116 298,823 1,240,746 J,081,408 909,007 1,272,998 11X22 63 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. M I S 8 OTJRI—Continued. Income class. Number of returns. $50,000 t o $60,000 $60,000 t o $70,000 $70,000 t o $80,000 $80,000 t o $90,000 $90,000 t o $100,000 $100,000 to$150,000.... $150,000 to$200,000.... $200,000 to$250,000.... $250,000 to$300,000.... $300 000 t o $400 000 $400,000 to$500,000.... $500 000 to $750 000 $750 000 t o $1,000,000. $1,000,000 t o $1,500,000. $1,500,000 t o $2,000,000. $2 000,000 t o $3,000,000 $3,000,000 t o $4,000,000. $4 000 000 t o $5 000,000 $5,000,000 and over Classes grouped2 Grand total Net income. 98 57 48 26 11 48 12 3 1 $5,335,915 3,695,834 3,600,526 2,156,72!) 1,041,848 5,679,443 2,023,275 640,487 (2) 5 (2) Personal exemption. Dividends. $185,755 106,100 85,400 39,000 17,800 80,183 20,333 7,600 (2) $3,295,524 2,170,090 2,021,612 1,244,862 752,717 3,507,196 1,091,458 247,903 (2) (2) (2) Normal tax. $227,614 179,737 184,245 100,252 34,457 252,629 90', 299 45,479 (2) (2) Surtax. $610,747 536,310 594.317 405,108 216,994 1,427,068 677.805 256,724 (2) (2) Total tax. $838,361 716.047 778;562 505,360 251,451 1,679,697 768,104 302,203 (2) (2) 7,200 2,312,072 32,771 1,207,945 1,240,716 409,013,021 209,967,670 64,655,565 11,268,662 9,448,030 20,716,692 2,448,637 110,890 Exemptions from normal tax. MONTANA. $1,000 to $2,0001 3,623 $1,000 to $2,000 11,568 $2,000 to $3,0001 4,883 $2,000 to $3,000 8,330 $3,000 t o $4,0001 139 $3,000 to $4,000 2,763 $4,000 to $5,0001 83 $4,000 to $5,000 1,156 $5,000 to $6,000 594 $6,000 to $7,000 353 $7,000 to $8,000 251 $8,000 to $9,000 126 $9,000 to $10,000 105 $10,000 to $11,000 100 $11,000 to $12,000 55 $12,000 to $13,000 40 $13,000 to $14,000 41 $14,000 to $15,000 35 $15,000 to $20,000 101 $20,000 to $25,000...... 44 $25,000 t o $30,000 27 $30,000 to $40,000 25 $40,000t o $50,000 8 $50,000 to $60,000 5 $60,000 to $70,000 3 $70O00to$80 000 $80 000to$90,000... . $90,000 to $100,000 2 $100,000to $150,000.... 2 $150,000 to $200,000.... 1 $200,000 to $250,000.... $250 000 to $300,000.. $300,000 t o l 400,000 $400 000 to $500 000 $500 000 to $750,000 1 $750,000 to $1,000,000.. $1,000,000 to$l,500,000 Sl,500,000to $2,000,000. $2,000,000to $3,000,000. $3,000,000to $4,000,000. $4,000,000to $5,000,000. $5,875,150 17,593,879 11,172,884 20,330,867 464,854 9,464, 406 322,308 5,205,371 3,298,790 2,339,071 1,910,266 1,071,024 1,016, 064 1,047,312 630,434 498,197 553,953 523,318 1,729,845 988,313 734,698 839,317 351,302 270,671 198,414 $7,854,749 11,561,801 12,148,728 14,845, 768 367, 878 5,871,490 163,194 2,656,060 1,292,754 797, 528 576,170 282,196 229, 429 202,050 115,600 81,100 87,200 70, 616 213,000 90,849 59,950 50,200 16,200 8,600 4,200 (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) (2) 1,661,122 4,000 1,520,624 32,886 763,092 795,978 34, 464 90,091,830 59,651,310 6,726,190 1,902,532 1,110,370 3,012,902 $5 000 000 and over Classes grouped2. -... Grand total..... $174,235 30,280 382,261 126,818 166,112 219, 642 196,013 256,191 240,069 223, 705 232,704 170,116 202,905 255, 446 142,857 90,266 205,113 131,880 558, 623 314, 600 251,813 287,084 119,121 87, 591 140,121 $355,159 $355,159 322,886 322,886 204,286 204,286 141,684 112,869 89,355 70,093 39,958 48, 460 52,635 33,162 29,944 29,658 28, 492 98,534 62,231 45,553 54,679 24,094 19,934 5,980 141,684 115,001 95,237 78,115 47,418 57,997 64,798 41,793 38,367 38,114 39,326 143,181 99,077 84,969 108,116 57,502 52,282 31,616 $2,132 5,882 8,022 7,460 9,537 12,163 8,631 8,423 8,456 10,834 44,647 36,846 39, 416 53, 437 33,408 32,348 25,636 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of the taxpayer. 64 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. NEBRASKA. Income class. $1,000 to $2,0001 $1,000 t o $2,000 $2,000 to $3,0001 $2,000 t o $3,000 $3,000 to $4,0001 $3,000 t o $4,000 $4,000 t o $5,0001 $4,000 t o $5,000 $5,000 to $6,000 $6,000 t o $7,000 $7,000 t o $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 t o $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 t o $30,000 $30,000 t o $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 t o $70,000 $70,000 t o $80,000 $80,000 t o $90,000 $90,000 t o $100,000 $100,000 t o $150,000... . $150,000 t o $200,000.... $200,000 t o $250,000.... $250,000 t o $300,000.... $300,000 to $400,000.... $400,000 to $500,000 $500,000 to $750,000 . $750,000 t o $1,000,000 $1,000,000 to $1,500,000. $1,500,000 t o $2,000,000. $2,000,000 t o $3,000,000. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over 2 Classes grouped Grand total Number of returns. Net income. 12,864 13,241 16,320 16,802 816 15,726 9,995 4,114 2,233 1,213 695 482 309 231 156 128 106 281 113 73 73 36 19 3 4 4 6 4 1 1 1 Exemptions from normal tax. Personal exemption. Normal tax. Surtax. Dividends. $20,345,376 $28,744,320 19,139,440 13,462,974 37,517,184 42,263,184 42,767,977 32,244,108 2,587,200 2,747,712 54,492,235 34,034,022 $211,824 116,255 644,304 417,932 598,368 587,199 44,460,376 22,509,662 14,435,743 9,079,662 5,903,249 4,580,427 3,242,265 2,652,399 1,945,232 1,729,366 1,535,621 4,818,969 2,542,888 1,987,608 2,467,760 1,598,218 1,036,129 190,740 299,405 330,786 564,264 (2) (2) (2) 22,649,389 8,680,540 5,230,270 2,866,849 1,598,430 1,091,869 678,064 512,612 336,466 282,916 222,616 576,066 214,750 147,066 149,600 72,400 34,800 5,200 8,800 9,000 14,000 (2) 2 () (2) 767,135 882,688 737,846 573,590 416,754 463,793 385,119 339,854 267,333 265,868 210,409 939,942 689,438 659,368 867,207 711,330 263,337 50,613 93,407 187,010 244,898 (2) (2) (2) (2) $336,315 Total tax. $336,315 636,842 636,842 1,274,278 1,274,278 1,262,263 749,924 550,094 390,648 306,409 250,182 192,041 164,306 130,679 111,076 106,594 310,646 170,320 126,555 159,063 91,106 84,024 15,401 22,705 15,622 37,763 (2) (2) (2) (2) $14,095 44,865 33,271 46,101 44,071 39,721 39,461 32,285 32,765 32,475 136,741 109,233 102,726 162,347 148,980 123,147 27,501 42,683 63,562 124,506 (2) (2) (2) (2) 1,262,263 764,019 594,959 423,919 352,510 294,253 231,762 203,767 162,964 143,841 139,069 447,387 279,553 229,281 321,410 240,086 207,171 42,902 65,388 79,184 162,269 (2) (2) (2) (2) 1 i ! 96,049 10,200 478,735 75,952 402,238 478,190 306,053,565 198,727,711 13,071,556 7,570,808 1,802,774 9,373,582 1,132,872 NEVADA. $1,000 t o $2,0001 $1,000 t o $2,000 $2,000 t o $3,0001 $2,000 t o $3,000 $3,000 t o $4,0001 $3,000 t o $4,000 $4 000 t o $5 0001 $4,000 t o $5,000 $5,000 t o $6,000 $6,000 t o $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 t o $10,000 $10,000 t o $11,000 $11,000 t o $12,000 $12,000 t o $13,000 $13,000 t o $14,000. $14,000 t o $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25 000 t o $30,000 $30,000 t o $40,000 $40,000 to $50,000 1 904 2,005 748 2,237 39 428 $1,546,847 2,896,374 1,733,313 5,414,695 118,140 1,473,498 $1,944,878 2,034,948 1,881,886 3,737,092 125,984 820,092 $34,803 21,542 25,591 8,560 255 238 108 38 20 22 9 10 9 3 1,152,177 1,308,349 686,109 279,604 168,308 215,666 95,685 115,782 113,602 39,611 87,029 177,614 (2) 519,716 524,803 167,680 77,000 40,716 42,800 17,000 18,800 18,400 5,600 14,883 21,866 11 5 1 (2) f2) $49,695 $49,695 98,813 98,813 953 36,558 36,558 4,976 44,464 38,193 16,994 33,201 26,288 10,900 19,807 28,843 5,010 36,506 50,048 37,564 45,948 34,039 16,329 7,486 12,435 6,527 7,192 5,405 2,655 3,043 10,950 (2) (2) $294 961 1,341 1,161 1,982 1,258 1,492 1,971 761 1,579 4,206 (2) Nontaxable. Personal exemption a n d dividends exceed net income. 2 Classes grouped to conceal the net income and identity of t h e taxpayer. 37,564 46,242 35,000 17,670 8,647 14,417 7,785 8,684 7,376 3,416 4,622 15,156 (2) 65 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. NEVADA—Continued. Income class. Number of returns. Exemptions from normal tax. Net income. 1 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000.... $150,000 to $200,000.... $200,000 to $250,000.... $250,000 to $300,000.... $300,000 to $400,000.... 1400,000 to $500,000.... $500;000 to $750,000.... $750,000 to 1,000,000... $1,000,000 to $1,500,000 $1,500,000 to $2,000,000 $2,000,000 to $3,000,000 $3,000,000 to $4,000,000 $4,000,000 to $5,000,000 $5,000,000 and over Classes grouped2 (2) 1 (2) 1 (2) Surtax. : • (2) : j $180,976 $6,446 $14,251 $20,697 12,028?544 587,655 381,085 31,257 412,342 17,826,669 $1,000 to $2,0001 $l,000'to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,0001 $3,000 t o $4,000 $4,000 to $5,0001... $4,000 t o $5,000 $5,000 to $6,000 $6,000 t o $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $10,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000.... $150,000 to $200,000.... $200,000 to $250,000.... $250 000 to $300,000 $300 000 to $400,000 . $400 000 to $500 000 $500 000 t o $750,000 ! $750,000 to $1,000,000.. $1,000,000 to$l,500,000. $1,500,000to$2,000,000. $2,000,000to$3,000,000. $3,000,000to$4,000,000. $4,000,000 to$5,000,000. $5 000 000 and over Classes grouped 2 . . . 2,015 4,512 2,675 3,505 182 1,647 64 1,131 414 231 167 123 78 64 56 60 37 36 113 48 41 44 25 19 5 8 2 6 6 1 2 $2,938,101 S3,632,467 6,419,241 4,534,975 6,038,470 6,609,593 8,761,517 6,561,306 603, OSf; 360,846 5,713,461 3,438,609 288,438 108,272 5,078,307 2,309,926 2,302,011 818,665 1,522,247 461,460 1,295,644. 336,359 1,051,13:1 231,550 743,93 i! 139,60) 670,36ir 108,600 656,98 . 103,933 751,470 108,616 498,61^ 64,658 521,154 65,716 1,951,247 203,137 1,060,180 91,000 1,115,654 71,600 1,554,365 75,300 1,176,3211 43,000 1,058,484 34_, 800 323,6,19 9,800 605,19f> 12,000 167, 797 5,000 557, 780 11,400 722r>,130 11,416 (2) (2) () (2) NEW | $522,734 104,810 610,332 203,359 355,341 342,860 233,696 408,443 503,030 435,232 423,519 362,819 277,047 271,344 311,872 399,833 185,790 277 993 1,004*755 '501,149 623,217 1,067,497 466,982 474,627 69,344 341,157 39,613 295,413 252,837 (2) (2) $107,108 $107,108 119,645 119,645 115,659 115,659 152,249 62,629 42.118 40,637 36,596 27, 824 22,569 23,895 2i,662 22,209 19,356 75,717 46,919 43,890 45,026 78,592 66, 703 26,469 31,079 14,202 27,364 53,666 (2) (2) $1,980 4,407 7,116 7,666 7,154 9,320 9,620 12,946 9,674 10,782 61,688 43,884 58,613 110,242 118,053 124,289 40,423 105,640 32,724 119,655 204,357 (22) () 5 152,249 64,609 46,521 47, 753 44,262 34,978 31,889 33,515 38,608 31,883 30,138 137,405 90,803 102,503 155,268 196,645 190,992 66,892 136,719 46,926 147,019 258,023 (22) () j 11,916 85,663 314,045 399,708 56,889,284 30,570,209 11,378,561 1,413,446 1,414,278 2,827,724 739,319 17,317 HAMPSHIRE. 6,600 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of taxpayer, (2) $14,400 7,097 18123°—21 Total tax. $204,20(5 Grand total Grand total Normal tax. Personal exemption. Dividends. 66 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. NEW Income class. $1,000 t o $2,0001 $1,000 t o $2,000 $2,000 t o $3,0001 $2,000 t o $3,000 $3,000 t o $4,0001 $3,000 t o $4,000 $4,000 t o $5,0001 $4,000 t o $5; 000 $5,000 t o $6,000 $6,000 t o $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 t o $10,000 $10,000 t o $11,000 $11,000 t o $12,000 $12,000 t o $13,000 $13,000 t o $14,000 $14,000 t o $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 t o $30,000 $30,000 t o $40,000 $40,000 t o $50.000 $50,000 t o $60;000 $60,000 t o $70,000 $70,000 t o $80,000 $80,000 t o $90,000 $90,000 t o $100,000 $100,000 t o $150,000.... $150,000 t o $200,000.... $200,000 t o $250,000.... $250,000 t o $300,000.... $300,000 t o $400,000.... $400,000 t o $500,000.... $500,000 t o $750,000.... $750,000 t o $1,000,000.. $1,000,000 t o $1,500,000. $1 500 000to$2 000 000 Number of returns. Exemptions from normal tax. Net income. Surtax. 20,239 42,173 23,050 44,605 1,243 24,113 296 11,380 4,430 2,878 2,089 1,491 1,109 840 695 541 431 393 1,267 722 406 433 270 146 119 85 42 34 112 34 11 7 11 2 5 1 3 $29,609,233 $38,637,971 61,506,438 42,284,718 52,510,858 57,006,674 110,765,940 83,620,558 2,958,319 4,110,110 82,494,544 50,317,169 574,046 1,322,939 50,900,278 24,155,655 9,326,550 24,546,466 5,994,214 18,794,451 4,294,641 15,757,542 2,985,308 12,750,678 2,213,939 10,607,000 1,729,278 8,941,838 1,406,544 8,104,208 1,075,402 6,823,363 880,647 5,860,475 799,352 5,816,372 2,511,032 22.194,754 1,406,990 16,236,606 794,638 11,311,692 864,267 15,217,414 497,166 12,202,327 278,416 7,993,580 224,049 7,666,825 163,300 6,422,426 69,000 3,502,984 63,200 3,132,774 194,474 13,426,084 62,000 5,958,339 15,296 2,522,229 8,400 1,919,186 24,600 4,012,648 3,000 858,492 4,000 2,773,062 (2) (2) 2 2 () () $1,341,788 637,875 2,492,454 2,062,896 1,884,794 2,809,298 783,691 2,989,871 2,123,998 2,475,180 2,540,497 2,487,143 1,373,809 1,721,639 1,955,196 1,753,051 1,465,491 1,494,239 6,238,194 5,213,676 4,195,052 5,773,832 5,542,000 3,117,371 2,821,611 2,691,052 2,179,498 1,299,729 6,674,712 3,211,216 1,637,142 1,254,399 2,101,375 480,840 2,646,445 (2) (2) 5,833 3,606,035 122,545 2,626,409 2,748,954 185,706 653,112,589 337,450,646 95,077,089 19,340,526 23,769,122 43,109,648 4,538,434 1,041 2,932 2,461 3,470 31 1,626 12 902 196 114 72 48 29 20 15 12 16 7 30 18 8 11 5 $1,519,700 4,415,645 5,644,700 8,682,698 104,700 5 735 852 56,700 4,086,266 1,074,255 735,345 531,639 405.569 276,525 208,631 170,940 149,770 216,285 101,613 531,121 390,942 221,288 393,734 219,252 $1,113,962 $1,113,962 1,531,734 1,531,734 1,787,834 1,787,834 1,453,872 810,120 673,602 603,411 585,209 537,453 480,469 443,011 372,476 331,593 337,103 1,351,002 1,010,578 699,422 966,619 727,029 514,980 524,970 405,839 160,565 200,687 799,358 318,837 103,272 74,143 237,992 43,543 17,296 (2) (2) 1,453,872 829,014 729,587 682,983 681,460 638,707 586,400 562,816 490,243 445,072 464,894 1,988,192 1,685,288 1,297,952 2,058,898 1,864,926 1,467,881 1,614,151 1,474,174 828,093 879,511 4,510,990 2,489,178 1,149,038 863,624 2,199,570 481,413 1,509,171 (2) (2) $18,894 55,985 79,578 96,251 101,314 105,931 119,805 117,767 113,479 127,791 637,190 674,710 598,530 1,092,279 1,137,897 952,901 1,089,181 1,068,335 667,528 678,824 3,711,632 2,170,341 1,045,766 789,481 1,961,578 437,870 1,491,875 (2) (2) MEXICO. $2,307,500 2,977,697 6,100,000 6,710,606 75,500 3 591 569 29,400 1,940,619 413,274 238,252 155,284 105,800 59,400 41,233 32,550 24,000 31,000 13,200 65,000 37,200 15,600 19,000 10,800 $27,680 24,865 55,716 97,183 30,455 111 152 28,185 166,909 59,043 86,977 156,292 54,284 56,055 59,863 42,796 34,946 57,076 57,921 158,270 155,111 100,798 181,805 50,188 $83,240 $83,240 114,481 114.481 113 455 113 455 118,606 37,183 27,471 15,778 19,265 14,460 6.520 8] 133 8,707 11,623 4,121 31,322 21,790 11,548 20,501 17,622 118 606 37,874 29,681 17,969 21,856 17,007 8,898 10,653 11,141 15,815 6,507 46,617 35,862 22,280 47,565 37,150 $691 2,210 2,191 2,591 2,547 2,378 2,520 2,434 4,192 2,386 15,295 14,072 10,732 27,064 19,528 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of the taxpayer. Total tax. Dividends. NEW $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,0001 $3 000 to $4 000.. $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000... $12,000 to $13,000... $13,000 to $14,000... $14,000 to $15,000... $15,000 to $20,000... $20,000 to $25,000.... $25,000 to $30,000... $30,000 to $40,000 $40,000 to $50,000... Normal tax. Personal exemption. $2,000,000 t o $3,000,000. $3,000,000 t o $4,000,000. $4,000,000 to $5,000,000. $5 000 000 a n d over Classes grouped 2 Grand total JERSEY. 67 STATISTICS OF INCOME. TABLE 8—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. N E W MEXICO—Continued. Exemptions from income class. Number of returns. $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90 000 to $100 000 $100,000 to $150,000.... $150,000 to $200,0G0.... $200,000 to $250,000.... $250,000 to $300,000.... $300,000 to $400,000 $400,000 to $500,000 $500,000 to $750,000 $750,000 to $1,000,000.. $1,000,000 to $1,500,000. $1,500,000 to $2,000,000.. $2,000,000 to $3,000,000. $3,000,000 to $4,000,000 $4,000,000 to $5,000,000. $5,000,000 and over 2 2 2 Net income. $4,200 3,200 $112,018 129,521 2 CO 1 2 1 normal tax. Personal exemption. Dividends. () (2) (2) () 2 () $14,045 19,059 (2) (2) (2) 2 (2) 2 () () 2 2 () () $20,764 26,629 ; (-) | ! i 13,084 476,707 8,000 470,308 7,368 138,407 145,775 36,591,416 25,009,884 2,430,420 707,483 282,342 989,825 NEW 42,043 Sl,000 to $2,000 i 148,773 $1,000 to $2,000 $2,000to$3,000i.. 41,349 122,382 $2,000 to $3,000 $3,000 to $4,0001.. 2,224 75,141 $3,000 to $4,000.... $4,000 to $5,0001.. 975 $4;000 to $5,000.... 41,351 $5,000 to $6,000.... 18,233 $6,000 to $7,000.... 11,889 $7,000 to $8,000.... 8,430 $8,000 to $9,000.... 5,940 5,009 $9,000 to $10,000... 3,713 $10,000 to $11,000.. 3,137 $11,000 to $12,000.. 2,653 $12,000 to $13,000.. 2,116 $13,000 to $14,000.. 1,869 $14,000 to $15,000.. 6,694 $15,000 to $20,000.. 3,821 $20,000 to $25,000.. 2,506 $25,000 to $30,000.. 3,113 $30,000 to $40,000.. 1,804 $40,000 to $50,000.. 1,064 $50,000 to $60,000. . 750 $60,000 to $70,000.. 483 $70,000 to $80,000.. 368 $80,000 to $90,000.. 281 $90,000 to $100,000.. 806 $100,000 to $150,000. 317 $150,000 to $200,000. 140 $200,000 to $250,000. 96 $250,000 to $300,000. 84 $300,000 to $400,000. 52 $400,000 to $500,000.... 60 $500,000 to $750,000.... 17 $750,000 to $1,000,000.. 14 $1,000,000 to $1,500,000. 12 $1,500,000 to $2,000,000. 9 $2,000,000 to $3,000,000. 2 $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. 2 1 $5,000,000 and over 2 Grand total (2) 2 Total tax. Surtax. $6,719 7,570 i Classes grouped Grand total Classes grouped $47,681 58,861 Normal tax. YORK. $62,452,928 $80,974,106 217,717,478 152,146,910 93,828,828 99,759,263 312,275,7:S8 227,585,949 7,494,191 4,886,553 261,508,693 154,513,816 4,321,516 1,688,100 188,748,365 84,708,546 99,603,900 36,332,773 76,968,660 23,422,928 63,021,893 16,565,277 50,384,567 11,444,859 47,482,205 9,660,734 39,114,540 7,039,228 36,080,599 5,955,431 33,153,731 4,969,188 28,618,172 4,009,697 27,572;795 3,634,566 116,094,8's9 12,483,230 85,619; 824 7,039,136 68,522,752 4,504,977 107,443.053 5,955,532 81,048', 487 3,277,535 58,835', 912 1,904,603 48,6781247 1.342,457 36,141', 889 850,683 31,219; 967 658,932 26,743,436 497', 012 98, o n ; 103 1,418,618 516,300 54,897!, 334 237,231 31,271', 410 149,800 25,922', 591 134,840 28,952!, 866 79,580 22,675,234 79,000 36,830,829 18,400 13,996,246 15,400 16,795,981 12,400 19,579,422 7,400 22,107,241 2 2 ( ) () () $3,595,832 2,497,429 $3,841,335 $3,841,335 6,150,443 5,374,569 4,862,911 '*4,"862,"9.ii 3,859,155 8,560,094 6,114,765 *6,"il4*765 3,488,965 11,035,967 5,567,166 5,567,166 15,057,046 3; 380,907 $85,883 3,466,790 10,986,528 2,848,267 222,030 3,070,297 10,318,580 2,726,291 329,015 3,055,306 9,306,154 2,408,221 380,017 2,788,238 9,325,980 2,955,651 467,268 3,422,919 487,690 2,370,068 10,899,070 1,882,378 528,977 2,584,785 8,375,154 2,055,808 572,048 2,543,134 7,746,188 1,971,086 556,302 2,267,737 7,052,504 1,711,435 602,697 2,288,323 7,254,038 1,685,626 7,344,026 3,343,714 32,082,669 10,68?; 740 26,646,489 5,647,274 3,541,281 9,188,555 22,566,820 4,658,322 3,645,004 8,303,326 37,977,351 7,229,897 7,603,686 14,833,583 31,715,392 5,483,772 7,732,487 13,216,259 23,968,908 3,998,469 7,309.125 11,307,594 20,599,928 3,211,621 7,05i; 260 10,262,881 15,501,383 2,417,705 6,101,486 8,519,191 13,921,593 1,975,718 6,025,017 8,000,735 10,938,121 1,775,381 5,752,745 7,528,126 44,337,289 6,243,743 27,981,925 34,225,668 30,278,679 3,115,472 19,379,758 22,495,230 16,395,499 1,901,544 13,205,787 15,107,331 15,228,072 1,428,788 11,261,600 12,690,388 15, 871,193 1,704,130 13,715,508 15,419, 638 13,402,360 1,190,771 11,470,298 12,661,069 25,135,742 1,578,598 20,038,353 2i; 616,951 11,456,750 340,382 7,141,797 7,482,179 11,633,990 788,306 9,986,238 10,764,544 12,618,345 1,007,068 11,928,746 12,935,814 18,268,311 569,930 13,771,326 14,341,256 (2) (2) (2) (2) () () () () () 3,200 24,418,385 24,421,585 40,290,728 559,753 2,719,713,784 970,481,990 631,719,308 107,625,964 246,637,453 354,253,, 417 37,976,262 1,000 1 Nontaxable. Persona] exemption and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of taxpayer. 68 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, arid tax paid—Continued. NORTH CAROLINA. Number of returns. Income class. $1,000 to $2,000 i $1,000 to $2,000 $2,000 to $3,000 i $2,000 to $3,000 $3,000 to $4,0001 $3,000 to $4,000 $4,000 to $5,000 i $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000. $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 t o $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000.... $150,000 to $200,000.... $200,000 to $250,000.... $250 000 to $300 000 $300 000 to $400 000 $400,000 to $500,000.... $500,000 to $750,000 $750,000 to $1,000,000.. $1,000,000 to $1,500,000. $1,500,000 to $2,000,000. $2,000,000 to $3,000,000. $3,000,000 to $4,000,000 $4,000,000 to $5,000,000. $5,000,000 and over 2 Classes grouped Grand total 1,536 2,360 5,922 3,748 496 2,638 171 1,561 769 521 425 293 220 150 122 97 70 71 217 111 00 64 36 18 13 11 13 9 14 3 1 Net income. Exemptions from normal tax. Personal exemption. Dividends. $1,888,024 $2,840,000 3,504,441 2,419,905 14,344,033 14,805,400 9,465,147 7,271,711 1,230,200 1,738,224 9,165,710 5,762,139 422,600 774,380 6,993,726 3,428,081 4,191,212 1,667,962 3,368,215 1,160,309 978,471 3,239,317 643,585 2,483,715 472,643 2,093,007 332,116 1,575,283 262,490 1,399,923 210,513 1,214,892 152,583 942,361 149,600 1,028,757 468,560 3,781,115 232,313 2,444,908 105,528 1,483,836 131,620 2,282,531 80,600 1,609,227 35,400 962,382 26,600 831,983 20,800 810,554 25,200 1,099,627 19,600 852,654 28,133 1,640,680 2 (22) ( 2) () () 1 tax. $63,173 $63,173 122,636 122,636 182,215 182,215 184,586 118,575 104,011 102,021 93,549 80,633 78,776 72,152 56,996 45,710 44,536 193,255 110,404 67; 533 119,985 93,886 59,708 54,190 42,213 90,377 63,058 103,297 $3,712 9,726 16,241 17,080 19,618 18,226 20,972 20,644 17,723 22,255 99,581 99,359 68,160 148,673 140,140 106,842 117,881 121,563 213,294 189,017 439,102 (22) () 184,586 122,287 113,737 118,262 110,629 100,251 97,002 93,124 77,640 63,433 66,791 292,836 209,763 135,693 268,658 234,026 166,550 172,071 163,776 303,671 252,075 542,399 (22) () (2) (2) (2) (2) (2) (2) 2 2 2 2 2 (2) 3 967 3! 769 6, 494 5, 077 456 3, 930 CO OO 2, 195 318 677 358 211 170 84 63 54 43 32 70 37 10 15 5 ( ) () ( ) () ( ) 2,538,947 13,000 1,657,009 108,420 1,209,297 1,317,717 89,748,811 45,397,662 17,248,711 2,455,895 3,119,106 5,575,001 DAKOTA. $5,848,301 $8,914,490 5,489,688 3,821,313 16,062,378 10,100,340 12,638,972 9,297,633 1,584,818 1,457,220 8,760,876 13,516,744 241,330 367,154 4,836,248 9,821,805 7,315,765 3,182,071 1,638,597 4,364,604 852,285 2,656,179 477,777 1,781,803 395,554 1,608,717 192,609 912,698 148,135 722,066 119,200 677,963 97,650 580,087 74,050 461,938 148,333 1,195,736 76,600 829,205 18,800 268,992 29,835 026,682 (2) (2) $245,884 40,055 704,459 221,376 424,930 282,103 134,837 440,586 257,081 153,607 162,306 150,803 126,970 86,623 108,949 80,657 84,652 83,529 288,968 209,118 120,623 134,218 (2) $99,747 $99,747 200,314 200,314 '266,' 613 268,613 270,098 229,583 156,528 116,419 92,392 91,100 ^7,374 44,440 44,845 37,074 31,777 73,268 55,981 17,503 34,770 (2) $5,625 12,051 13,056 12,664 14,954 14,919 10,168 10,221 10,840 9,961 35,732 33,138 13,354 35,926 (2) Nontax-able. Personal exemption and dividends exceed net income. Class es grouped to conceal net income and identity of the taxpayer. Total 1 NORTH 2 Surtax. 2 21,738 $1,000 to $2,000! $1,000 to $2,000 $2,000 to $3,000! $2,000 to $3,000 $3,000 to $4,0001 $3.000 to $4,000 $4,000 to $5,000! $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 t o $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $4 0,000 $40,000 t o $50,000.. $120,114 72,938 780,961 144,348 602,064 427,053 391,390 569,047 709,099 603,893 608,292 533,900 588,057 356,379 335,283 362,413 520,007 427,855 1,384,192 1,058,677 695,542 1,094,651 766,048 389,668 336,249 433,057 294,543 293,155 692,817 (22) () Normal tax. 270,098 235,208 168,579 129,475 105,056 106,054 72,293 54,608 55,066 47,914 41,738 109,000 89,119 30,857 70,696 (?) 69 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. MORTH Number of Income class. returns. $50,000 to $60,000 ! ; $60,000 to $70,000 $70,000 to $80,000 ' $80 000 to $90 000 ! 190,000 to $100,000 I $100,000 to $150,000.... $150,000 t o $200,000 $200,000 to $250,000... $250,000 to $300 000 $300,000 to $400,000.... $400,000 t o $500,000.... $500,000 to $750,000 $750 000 to $1 000 000 $1,000,000to $1,500,000. $l,500,000to$2,000,000. $2,000,000to$3,000,000. $3,000,0001 o $4,000,000. <H,000,000to$5,000,000. $5,000,000 and over Classes grouped 2 1 i 1 ! (2) (2) Exemptions from normal tax. Personal exemption. Dividends. (2) . (*) (2) (2) .] Normal tax. Surtax. ToUl (2) (2) (22) () (22) () i i 1 i ; i j i i $12,800 $106,860 $26,5o4 89,586,415 60,893,746 4,649,194 1,946,380 $354,120 29,120 Grand total Net income. DAKOTA—Continued. $40,965 ; $67,519 273,574 ! 2,219,954 j OHIO. 32,022 71,187 47,735 70,002 2,417 38,578 1,096 18,412 6,590 4,053 2,635 1,890 1,485 1,125 864 768 563 559 1,703 890 575 676 340 211 135 81 63 55 104 37 22 5 20 5 10 4 1 $48,855,020 99,520,175 108,997,360 171,032,802 8,052,511 128,451,136 4,889,041 79,105,975 35,556,919 26,240,007 19,779,445 16,057,201 14,244,415 11,802,133 9,929,210 9,568,473 7,650,388 8,113,828 29,357,039 19,809,714 15,714,783 23,165,436 15,097,826 11,537,689 8,864,044 6,059,475 5,438,065 5,194,179 12,474,814 6,354,142 4,744,066 1,348,470 6,904,575 2,284,420 6,184,911 (22) () 5,088,460 14,272 2,879,985 2,894,257 306,918 993,314,432 562,664,128 158,058,597 23,835,749 31,334,503 55,170,252 $1,000 to $2,000 i $1,000 to $2,000 $2,000 to $3,000 i $2,000 to $3,000 $3,000 to $4,0001 $3,000 to $4,000 $4 000 to $5,0001 . . . . $4,000 to $5,000 $5,000 to $6,000 $6,COO t o $7,000 $7,000 t o $8,000 $8,C00 t o $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 t o $14,000 $14,000 to $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 to$ 30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 t o $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000.... $150,000 to $200,000... . $200,000 to $250,000.... $250,000 to $300,000.... $300,000 to $400,000.... $400,000 to $500,000.... $500,000 to $750,000.... $750,000 to $1,000,000.. $1,000,000 to $1,500,000. $1,500,000 to $2,000,000. $2,000,000 to $3,000,000. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over... Classes grouped 2 Grand total 4,934,715 $64,111,126 $2,425,808 70,390,948 615,611 $1,725,284 118,004,586 5,577,401 131,971,321 1,846,336 2,233,293 5,582,580 3,524,620 80,597,349 3,488,784 2,745,162 2,118,990 3,254,032 38,008,701 4,765,071 2,195,602 13,780,673 2,436,173 1,080,023 8,430,664 5,702,767 870,748 5,341,810 4,482,954 642,960 3,794,235 4,501,513 531,596 3,015,297 3,635,191 526,906 2,238,103 3,293,008 546,494 1,702,058 3,200,927 461,195 1,467,452 3,249,490 453,645 1,186,574 2,587,088 387,154 1,181,228 2,895,376 422,877 3,447,698 9,924,189 1,432,342 1,785,632 8,468,088 988,995 1,167,966 7,654,048 790,026 1,260,582 9,261,598 1,272,057 684,323 8,348,106 733,592 400,066 6,859,449 520,417 260,000 5,296,250 401,518 157,600 4,272,508 252,558 117,100 3,025,100 245,006 100,466 3,283,893 233,527 198,400 8,156,827 565,772 64,400 4,200,714 264,943 39,000 3,464,240 183,050 8,000 851,951 57,657 25,000 3,941,960 585,191 6,C0O 1,643,634 75,864 13,800 2,835,437 396,023 2 2 I2) ( ) ( ) (2) (2) (2) 3,800 $1,725,284 2,233,293 2,745,162 $25,944 72,447 103,499 119,623 158,296 147,221 144,592 160,983 152,235 223,441 845,655 804,672 832,805 1,610,443 1,441,856 1,356,488 1,250,050 1,016,358 1,030,432 1,090,220 3,456,921 2,215,244 1,816,501 '596,158 3,257,936 1,131,053 3,393,445 (22) C) 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of the taxpayer. 2,195,C02 1,105,967 943,195 746,459 651,219 685,202 693,715 605,787 614,628 539,389 646,318 2,277,997 1,793,667 1,622,831 2,882,500 2,175,448 1,876,905 1,651,568 1,268,916 1,275,438 1,323,747 4,022,693 2,480,187 1,999,551 653,815 3,843,127 1,206,917 3,789,468 (22) () 70 STATISTICS QT INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and lax paid—Continued. OKLAHOMA. Number of returns. Income class. $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 t o $4,0001 $3,000 to $4,000 $4,000 t o $5,0001 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 . .,. $13,000 to $14,000 , $14,000 to $15,000 . $15,000 t o $20,000 $20,000 to $25,000 „. $25,000 to $30,000 .. . $30,000 to $40,000 $40,000 to $50,000 . $50,000 to $60,000 . . $60,000 to $70,000 $70,000 t o $80,000 $80,000 t o $90,000 $90,000 t o $100,000 $100,000 to $150,000.... $150,000 to $200,000.... $200,000 to $250,000.... $250,000 t o $300,000.... $300,000 to $100,000.... $400,000 t o $500,000.... $500,000 t o $750,000.... $750,000 t o $1,000,000.. $1,000,000 to $1,500,000. $1,500,000 to $2,000,000. $2,000,000 to $3 000,000 $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5,000,000 and over Classes grouped2.. Grand total 5,326 6,897 7,585 9,834 393 6,616 197 4,491 1,721 1,010 613 424 304 213 170 146 107 91 257 142 81 95 46 14 10 8 5 3 7 7 2 Net income. Exemptions from normal tax. Personal exemption. Dividends. $8,586,283 $12,478,988 6,962,386 9,774,376 17,843,614 20,111,107 25,077,013 19,404,092 1,198,650 1,302,225 23,023,366 14,481,807 493,529 890,204 9,440,723 19,861,531 3,673,581 9,413,405 2,165,006 6,538,268 1,293,157 4,572,402 886,106 3,594,700 658,014 2,885,495 440,064 2,239,654 374,064 1,956,551 309,350 1, S22,615 229,984 1,450,389 1 S3,456 1,319,008 522,388 4,392,996 288,850 3,160,410 162,533 2,206,685 197,017 3,204,903 88,200 2,050,688 27,600 758,970 21,200 667,885 14,000 598,898 6,400 437,091 7,200 285,520 13,800 935,846 13,800 1,102,680 (2) (2) $76,203 54,714 345,015 227,615 179,739 355,672 602,587 534,730 592,345 528,637 530,532 476,079 355,475 335,832 464,628 236,928 219,851 182,031 1,113,133 603,251 487,171 612,707 593,026 208,310 220,153 270,343 196,285 183,596 308,656 824,593 (2) 2 (2) (2) (2) 1 2 2 2 46,818 () () ( ) Normal tax. Surtax. Total tax. $181,861 $181,861 339,413 339,413 491,548 491,518 592,228 322,197 258,460 206,665 181,996 160,139 127,152 135,474 121,376 95,141 91,026 283,638 237,306 171,089 260,937 156,687 72,280 53,109 40,914 23,803 12,247 69,733 49,689 (2) $f>,909 18,413 22,856 30,211 27,339 26,213 30,817 30,387 28,327 28,100 118,009 122,601 114,347 214,497 199,786 90,167 108,983 92,662 89,094 52,904 247,049 307,079 (2) 592,22$ 329,10b 276,873 229,521 212,207 187,478 153,365 166,291 151,763 123,4G8 119,126 401,647 359,907 285,436 475,434 356,473 162,447 162,092 133,576 112,897 65,151 316,782 356,768 (2) (2) (2) (2) 2 2 (2) ( ) () 1,724,626 9,400 687,931 113,595 792,827 906,422 163,678,297 96,156,452 12,607,768 4,849,703 2,799,577 7,649,280 OREGON. $1,000 t o $2,0001 $1,000 t o $2,000. $2,000 t o $3,0001 $2,000 t o $3,000 $3,000 t o $4,0001 $3,000 t o $4,000 $4,000 t o $5,0001 $4,000 t o $5,000 $5,000 t o $6,000 $6,000 t o $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 t o $10,000 $10,000 t o $11,000 $11,000 t o $12,000 $12,000 t o $13,000 $13,000 t o $14,000 $14,000 t o $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 t o $30,000 $30,000 t o $40,000 $40,000 t o $50,000 2,645 9,687 4,349 7,587 150 4,461 40 '2,389 898 566 372 276 206 140 111 101 70 83 185 97 51 43 25 1 2 $4,074,995 14,211,893 9,732,559 18,900,690 522,310 15,299,266 174,109 10,618,326 4,924,337 3,6.54,494 2,778,489 2,335,935 1,948,508 1,465,386 1,277,208 1,256,694 943,288 1,200,196 3,213,952 2,144,205 1,402,920 1,469,818 1,122,360 $5,398,220 1,829,525 10,615,364 13,780,974 349,527 9,271,140 89,946 4,900,201 1,898,878 1,207,882 762,248 591.825 445,638 299,332 233,114 203;099 153,317 178,906 383,500 198,569 104,200 91,683 51,400 $38,038 51,476 248,488 147,744 219,847 328,889 87,697 302,824 443,210 370,984 319,073 244,893 221,852 275,730 221,149 185,227 182,025 217,852 846,880 630,184 328,511 594,119 259,395 $260,687 $260,687 302,260 "362,'260 351,807 ' "351*," 807' 322,873 160,493 130,741 127,905 119,924 109,026 75,948 77,532 83,106 59,616 78,807 203,774 138,286 103,993 82,313 91,098 $3,821 10,852 14,258 17,163 17,513 17)683 22,777 18,287 21,693 91,995 85,945 71,417 101,128 108,288 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. 322,873 164,314 141,593 142,163 137,087 126,539 93,631 95,760 105,883 77,903 100,500 295,769 224,231 175,410 183,441 199,386 71 STATISTICS OF INCOME, TABLE 8,—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, shotting for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. O REGON—Continued. Number of returns. Income class. $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000.. $100,000 to $150,000. ** $150,000 to $200,000. $200,000 to $250,000. .1250,000 to $300,000. $300,000 to $400,000. $400,000 to $500,000. $500,000 to $750,000. 6750,000 to $l,000,00C $1,000,000 to $l,500,0()0 $1,500,000 to $2,000,0()0. $2,000,000 to $3,000,0')0. $3,000,000 to $4,000,0()0. $4,000,000 to $5,000,0(JO. $5,000,000 and over. Classes grouped 2 16 8 5 8 4 9 2 2 3 2 1 34,592 Grand total Net income. $873,835 500,843 374,588 666,492 374,348 1,165,578 (22) (2) () (2) (2) Exemptions from normal tax. Personal exemption. Dividends. $29,800 15,200 10,200 14,600 7,400 19,200 (22) (2) () (2) (2) $458,755 208,954 60,230 233,479 143,041 372,554 (22) (2) () (2) (2) Normal tax. $52,404 26,098 35,206 35,614 25,997 94,157 (22) (2) () (2) (2) Surtax. Total tax. $100,209 63,746 64,655 128,365 77,562 249,692 (22) (2) () (2) $152,613 89,844 99,861 163,979 103,559 343,849 (2) (22) () (2) (2) (2) 2,973,428 19,600 1,014,124 230,974 1,364,071 1,595,045 111,601,050 61,154,488 9,257,224 3,380,639 2,669,348 6,049,987 PENNSYLVANIA. 58,791 141,452 53,652 , 122,652 1,978 62,758 1,011 34,414 $4,000 t o $5,000 10,487 $5,000 to $6,000 6,189 $6,000 to $7,000 4,055 $7,000 to $8,000 2,955 $8,000 to $9,000 2,346 19,000 to #10,000 1,839 $10,000 to $11,000 1,533 $11,000 to $12,000... 1,230 $12,000 to $13,000... 1,060 $13,000 to $14,000.. 902 $14,000 to $15,000.. 2,968 $15,000 to $20,000.., $20,000 to $25,000.. 1,628 $25,000 to $30,000.. 1,033 $30,000 to $40,000.. 1,270 $40,000 to $50,000.. 692 $50,000 to $60,000.. 443 160,000 to $70,000.. 264 $70,000 to $80,000.. 218 $80,000 to $90,000.. 140 $90,000to $100,000..... 125 $100,000 to $150,000.... 332 $150,000 to $200,000.... 121 $200,000 to $250,000.... 57 $250,000 to $300,000.... 47 $300,000 to $400,000.... 29 $400,000 to $500,000.... 14 $500,000 to $750,000.... 24 $750,000 to $1,000,000.. 11 $1,000,000 to $1,500,000. 5 $1,500,000 to $2,000,000. 2 $2,000,000 to $3,000,000. 1 $3,000,000 to $4,000,000. 1 84,000,000 to $5^000,000. $5,000,000and over.... Classes grouped 2 $1,000 to $2,000i $l',0C0 to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,000i $3,000 to $4,000 $4,000 to $5,0001 Grand total 1 2 I $89,467,815 205,126,708 122,389,640 305,032.258 6,682,906 215,480,671 4,500,203 153,481,327 57,495,2!)! 40,082, 792 30,356, .".36 25,053,129 22,313,216 19,288,619 17,687,760 15,388, '398 14,356,626 13,077,008 51,256,033 36,349,152 28,282, 444 43,913,460 31,147,901 24,302, 357 17,108, 953 16,288,583 12,047,646 11,767,154 39,882,251 20,647,596 12,759,096 12,798,196 10,165,128 6,421,720 14,810,992 9,274,503 5,640,899 (2) 8,742,236 $117,913,034 | 142,169,412 ; 135.374.087 j 229.245.088 I 4,804,136 ! 133,372,063 | 2,144,272 I 74,081,395 ; 22,275,738 12,701,906 8,208,610 5,887,185 4,636,240 3,585,645 2,998,991 2,400,073 2,088,139 1,760,512 5.681,460 3,071,124 2,008,803 2,484,756 1,294,013 826,399 502,266 388,742 262,849 230,349 601,924 211,100 104,400 84,800 50,000 18.800 37,200 20,120 7,400 T2) 7,400 $2,527,561 2,026,600 $3,696,692 $3,696,692 4,894,301 4,762,336 "*4," 3*46," 234" "I] 346," 234 2,673,969 7,585,892 *4," 506," 439* 4,506,439 2,788,960 10,816,950 '"3,*83i*33i" *3," 831," 331 $41,598 1,878,252 5,853,417 1,836,654 113,608 1,438,130 5,837,232 1,324,522 160,027 1,413,117 5,158,582 1,253,090 188,412 1,315,702 4,445,438 1,127,290 222,699 1,317,804 5,656,165 1,095,105 227,337 1,220' 861 4,924,507 993,524 269,469 1,254,896 4,142,912 985,427 259,900 1,118,988 3,804,144 859,088 280,702 1,089,555 3,767,479 808,853 318,270 1,069,771 3,752,660 751,501 15,365,861 3,085,578 1,593,511 4,679,089 13,876,401 2,086,764 1,768,987 3,855,751 10,905,640 1.748,368 1,524,766 3,273,134 19,866,632 2,595,272 3,108,562 5,703,834 13,321,088 1,975,587 2,962,417 4,938,004 11,368,522 1,393,905 2,877,249 4,271,154 7,140,309 1,093,438 2,442,329 3,535,767 7,593,924 967,328 2,757,368 3,724,696 5,319,803 766,137 2,354,274 3,120,411 6,223,982 637,177 2,517,204 3,154,381 18,689,100 2,504,784 11,209,907 13,714,691 1,220,064 7,130,987 8,351,051 9,859,530 6,202,314 840,610 5,933,127 6,773,737 4,498,765 942,167 5,668,019 6,610,186 582.381 4,870,608 5,452,989 5,013,247 234,583 3,290,924 3,525,507 4,614,627 9,984,210 566,946 7,973,813 8,540,759 6 407,156 339,708 5,288,334 5,628,042 2,784,475 337,645 3,309,219 3,646,864 6,728,344 367,058 1,770,848 133 923,538,431 271,183,035 i 51,701,250 5,416,493 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. 5,783,551 86,080,120 137,781,370 72 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, shoiving for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. RHODE ISLAND. Income class. Number of returns. Net income. 4,517 8,809 4,285 5 937 321 3,675 177 1,737 647 479 327 244 203 167 130 124 109 92 274 185 104 111 83 37 21 29 17 12 27 22 6 Personal exemption. Dividends. $6,795,372 12,387,419 9,725,342 14,356,423 1,074,714 12,552,814 779,892 7,764,154 3,589,985 3,115,829 2,448,157 2,079,297 1,919,227 1,749,086 1,495,338 1,546,426 1,470,365 1,314,942 4,741,323 4,149,316 2,821,512 3,844,627 3,668,174 2,051,626 1,342,016 2,150,920 1,435,107 1,128,449 3,147,682 3,685,415 1,290,661 $8,610,578 8,421,653 10,192,075 9,804,861 655,306 7,033,462 273,193 3,467,142 1,283,952 915,294 627,513 461,916 376,059 309,558 229,633 227,867 192,9^3 174,400 517,503 327.335 185,036 199,449 135,433 61,379 38,000 50,400 27,800 13,200 35,400 32,804 11,600 $407,067 175,857 889,086 446,565 540,802 706,793 634,546 703,482 792,168 659,068 638,916 523,497 595,510 534,484 521,920 518,595 585,955 483,643 1,728,554 1,969,632 1,526,436 2,238,289 2,061,037 1,227,995 772,499 1,028,660 718,108 809,989 1,829,644 2,549,229 424,861 5 1 2 4 1,694,533 (2) (2) (2) (2) 8,200 (2) (2) (2) (2) 1,078,005 (2) (2) (2) (2) 6,314,179 12,400 32,921 129,630,322 54,946,334 $1,000 t o $2,0001 $1,000 to $2,000 $2,000 to $3,000i $2,000 t o $3,000 $3,000 t o $4,0001 $3,000 t o $4,000 $4,000 t o $5,0001 $4,000 t o $5,000 $5,000to$6,000 $6,000 t o $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9, OOOto $10,000 $10,000 t o $11,000 $11,000 to $12,000 $12,000 t o $13,000 $13,000 t o $14,000 $14,000 t o $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 to $30,000 $30,000 t o $40,000 $40,000 t o $50,000 $50,000 t o $60,000 $60,000 t o $70,000 $70,000 t o $80,000 $80,000 t o $90,000 $90,000 t o $100,000 $100,000 t o $150,000.... $150,000 t o $200,000.... $200,000 t o $250,000.... $250,000 t o $300,000.... $300,000 t o $400,000.... $400,000 t o $500,000.... $500,000 t o $750,000.... $750,000 t o $1,000,000.. $l,000,000to$l,500,000. $l,500,000to$2,000,000. $2,000,000to$3,000,000. $3,000,000to$4,000,000. $4,000,000to $5,000,000. $5,000,000 a n d over Classes grouped2 . Grand total Exemptions from normal tax. SOUTH $1,000 t o $2,000 i $1,000 t o $2,000 $2,000 t o $3,000 i $2,000 to $3,000 $3,000 t o $4,000 i $3,000 t o $4,000 $4,000 t o $5,000 i $4,000 t o $5,000 $5,000 t o $6,000 $6,000 to $7,000 $7,000 t o $8,000 $8,000 t o $9,000 $9,000 t o $10,000 $10,000 to $11,000 $11,000 t o $12,000 $12,000 t o $13,000 $13,000 t o $14,000 $14,000 to $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 t o $30,000 $30,000 t o $40,000 $40,000 t o $50,000 1 2 1,057 4^075 4,051 347 2,938 51 1,946 844 583 388 251 203 109 90 70 54 44 139 74 40 34 9 $1,758,815 4,267,116 9,479,092 10,213,029 1,146,414 10,131,713 229,821 8,733,160 4,587,429 3,763,970 2,886,303 2,122,126 1,922,858 1,115,088 1,032,521 874,523 729,692 637,584 2,386,644 1,647,566 1,083,107 1,194,105 405,145 Normal tax. Surtax. $228,092 $228,092 248,694 248,694 291,371 291,371 218,190 104,011 99,058 88,735 94,545 78,547 80,753 66,016 72,928 61,137 60,278 217,245 191,718 125,802 177,174 167,483 109,086 61,706 124,868 83,212 42,667 152,193 132,045 100,440 $3,350 9,217 13,127 16 230 18,586 21,409 21,993 26,367 28,255 28,207 137,271 168,815 151,406 278,962 348,107 248,922 194,548 358,796 282,696 246,521 859,764 1,295,586 519,422 218,190 107,361 108,275 101,862 110,775 97,133 102,162 88,009 99,295 92,392 88,485 384,516 360,533 277,208 456,136 515,590 358,608 256,254 483,664 365,908 289,188 1,011,957 1,427,631 619,862 70,318 798,052 (2) (2) (2) (2) 868,370 (2) (22) (2) () 3,514,072 401,723 3,453,522 3,855,245 33,834,964 3,983,635 9,529,131 13,512,766 CAROLINA. $2,335,502 2,852,715 10,594,727 7,487,673 1,037,504 6,398,406 105,092 4,344,170 1,837,536 1,285,312 880,596 542,664 453,012 232,966 194,682 163,484 114,316 103,400 293,855 144,181 84,257 58,400 18,200 $60,260 59,686 228,983 169,591 248,056 307,043 163,994 455,286 430,809 462,002 326,450 422,978 298,098 188,241 171,550 155,809 185,572 137,477 548,261 504,532 335,546 603,142 206,689 $82,884 $82,884 154,466 154 466 206,525 206 525 238,142 148,411 130,768 121,208 94,588 97,936 61,292 60,580 52,131 41,522 38,656 155,226 102,409 68,922 73,979 18,698 $3,456 8,967 14,055 15,182 18,047 12,975 14,542 13,198 14,289 14,040 64,115 65,914 55,723 84,384 39,908 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. Total tax. 238 142 151,867 139,735 135,263 109,770 115,983 74,267 75,122 65,329 55,811 52,696 219,341 168,323 124,645 158,363 58,606 73 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. SOUTH CAROLINA—Continued. I n c o m e class. Number of returns. $50,000 t o $60,000 $60,000 t o $70,000 $70,000 t o $80,000 $80,000 t o $90,000 $90,000 t o $100,000 $100,000 t o $150,000.... $150,000 t o $200,000.... $200,000 t o $250,000.... $250,000to $300,000.... $300,000 t o $400,000. . . $400,000 t o $500,000.... $500,000 t o $750,000 $750,000 t o $1,000,000.. $1,000,000 t o $1,500,000. $1,500,000 t o $2,000,000. $2,000,000 t o $3,000,000. $3,000,000 t o $4,000,000. $4,000,000 t o $5,000,000. $5,000,000 a n d over Classes grouped 2 Grand total Exemptions from normal tax. Net income. Personal exemption. D i v i d e n d s . $322,502 325,757 361,066 6 5 5 (2) (2) 3 2 20,239 Grand total 1 2 3,679 5,316 6,014 9,620 424 9,005 (2) (2) $35,829 48,425 57,663 11,883 115,428 43,306 114,761 41,606,433 7,362,595 2,037,120 695,473 (2) (2) 158,067 2,732,59 DAKOTA. 4 3 $8,233,885 5,310,888 15,842,340 18,026,719 1,347,080 19,983,655 184,310 13,665,366 5,374,969 3,662, 726 1,569, 731 785,176 523,083 289,733 163, 400 122,699 121, 683 92,683 225, 781 44,600 43,566 35,800 8,800 8,400 (2) 2 (2) (2) $146,645 $146,645 390,853 390,853 670,824 670,824 749,076 409,520 344,574 218,972 144,991 131,403 79,629 52,915 47,538 50,909 36,341 115, 707 23,464 41,601 35,297 15, 696 10,721 (2) (2) i j •• 1 $44,884 22,835 184,459 179,299 194,930 530,750 125,043 338,780 104,292 194,338 210,353 188, 431 113,200 84,957 76,546 71,690 112,444 114,186 313,144 165,290 133, 416 189, 812 70,587 121.259 (2) (2) $9,292 22,349 24,035 20,472 19,970 15,137 11,657 10,991 14,475 12,778 46,210 16,840 26,553 35,165 19,129 28,172 (2) (2) 749,076 418,812 366,923 243,007 165,463 151,373 94,766 64,572 58,529 65,384 49,119 161,917 40,304 68,154 70,462 34,825 38,893 (2) 1 i i 1 45,505 365,423 11,400 89,345 25,832 63,506 89,338 151,725,486 95,678,473 4,274,270 3,742,508 396,731 4,139,239 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. $51,129 59,546 76,713 (2) (2) 498,199 i Total tax. Surtax. 73,855,345 $5,932,033 7,815,777 13,955,381 24,601,872 1,384, 8.18 31,417, 886 307,154 26,419, <166 12,514,164 9,490,080 4,856,122 2,739,266 2,111, 908 1,271,603 802,933 699,200 753,187 580, ,:23 1,707,023 435,754 566,645 555,046 218,029 224,293 (2) 5,916 2,276 1 474 648 325 223 122 70 56 56 40 99 20 21 16 $15,300 11,121 19,050 (2) (2) (2) (2) SOUTH $l,000to$2,000i... $1,000 to $2,000 $2,000 to $3,0001... $2,000 to $3,000 $3,000 t o $4,0001.. $3,000 t o $4,000 $4,000 to $5,0001. - $4,000 t o $5,000 $5,000 to $6,000 $6,000 t o $7,000 $7,000 to $8,000 $8,000 t o $9,000 $9,000 t o $10,000.... $10,000 t o $11,000... $11,000 t o $12,000... $12,000 t o 113,000... $13,000 t o $14,000... $14,000 t o $15,000... $15,000 to $20,000... : : : $20,000 t o $25,000... $25,000 to $30,000... $30,000 t o $40,000... $40,000 to $50,000... $50,000 to $60,000... $60,000 t o $70,000... $70,000to $80,000... $80,000 t o $90,000... . . . ] $90,000 t o $100,000, $100,000 t o $150,000 $150,000 t o $200,000 $200,000 t o $250,000. $250,000 t o $300,000. $300,000 to $400,000 $400,000 to $500,000, $500,000 t o $750,000. $750,000 to $1,000,00 3 . . $l,000,000to$l,500,0 00. $l,500,000to$2,000,0 00. $2,000,000to$3,000,0 00. $3,000,000to$4,000,0 00. $4,000,000to$5,000,0 00. $5,000,000 and over Classes grouped 2 . - $180,282 215,502 181,328 $10,800 8,600 12,500 Normal tax. STATISTICS OF INCOME. TABLE 8.—PERSONAL RETUKNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. TENNESSEE. Income class. Number of returns. $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,000 i $2,000 to $3,000 $3,000 to $4,0001 $3,000 to $4,000 $4,000 to $5,000 i $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000... $150,000 to $200,000.... $200,000 to $250,000.... $250,000 to $300,000... $300,000 to $400,000... $400,000 to $500,000... $500,000 to $750,000.... $750,000 to $1,000,000.. $1,000,000 to $1,500,000 $1,500,000 to $2,000,000. $2,000,000to $3,000,000 $3,000,000 to $4,000,000 $4,000,000to $5,000,000 $5,000,000 and over... Classes grouped 8 . . . . Grand total 4,337 5,798 6,005 8,530 362" 5,518 139 2,667 1,358 795 562 337 275 217 150 144 109 87 330 166 94 115 50 32 22 4 10 3 12 Net income. Exemptions from normal tax. Personal exemption. Dividends. $251,826 85,412 638,441 375,400 483,567 659,001 303,326 445,432 836,948 665,902 791,779 522,692 607,312 547,379 419,772 398,665 355,963 285,361 1,470,012 1,135,224 666,499 1,512,813 511,975 555,826 521,336 126,581 166,252 24,929 318,481 (2) Normal tax. Surtax. $6,901,573 8,507,101 13,746,906 21.458,099 l.'223,409 18.943,743 621,358 11,906,168 7,465,939 5,140,506, 4,183,824 2,860,1351' 2,616,78^ 2,266,688 1,730,226 1,797.775 1,472,321 1,260,896 5,656,197 3,699,907 2,575,243 3,936,247 2,214,319 1,757,028 1,402,958 308,998 864,419 282,857 1,411,188 (2) $9,014,789 5,865,836 14,862,255 16.226,559 859,020 11,718,788 410,745 5,728,070 2,896,085 1,716,285 1,164,917 700,913 569,283 446,283 310,564 296,334 231,116 182,600 668,598 332,873 184,200 229,850 101,600 64,600 45,400 9,150 22,400 6,000 27,000 (2) 980,875 7,000 234,870 83,415 388,202 471,617 139,173,691 74,899,113 15,918,976 4,258,151 2,537,117 6,795,268 $153,157 $153,157 308,887 '8,475 345,238 233,310 179,294 168,184 128,733 122,939 112,927 90,788 99,105 91,659 77,986 346,989 243,211 177,635 246,778 176,321 124,824 91,682 22,146 79,204 31,520 123,744 (2) 398,475 $6,239 13,798 20,598 21,952 26,202 27,487 25,053 31,566 29,820 28,136 158,177 159,774 132,718 277,383 201,317 194,056 185,312 50,655 154,547 I 61,431 ' 342,694 2* 38,232 Total tax. 345,238 239,549 193,092 188,782 150,685 149,141 140,414 115,841 130,671 121,479 106,122 505,166 402,985 310,353 524,161 377,638 318,880 276,994 72,801 233,751 92,951 466, 438 (2) 25,278 $38,626,370 545,505,215 31,402,715 14,030 20,396,261 14,164,725 131,473 $367,320 $367,320 19,122 40,698,755 42,305,741 1,529,612 20,346 51,606,527 39,685,613 2,620,639 660,543" """660," 543 529 1,804,118 1,156,202 1,038,524 905,056 13,811 47,412.805 30,237,940 976,566 976,566 125,164 240,580 72 313,343 $4,000 t o $5,000 7,971 35,599,440 17,689,153 1,157,635 1,010,774 1,010,774 $5,000 to $6,000 3,612 19,639,666 8,031,699 1,351,908 645,362 $14,165 659,527 $6,000 to $7,000 2,224 14,470,470 4,915,548 1,321,754 535,424 40,608 576,032 $7,000 to $8,000 1,387 10,458,426 3,045,799 1,649,441 455,474 55,126 510.600 $8,000 to $9,000 1,011 8,612,624 2,256,218 1,044,621 433,277 64,653 497/330 $9,000 to $10,000 7,511,313 1,745,081 1,093,805 788 408,273 74,446 482,719 1,375,855 1,173,091 $10,000 to$11,000..... 667 7,098,917 412,511 86,307 498,818 505 5,826.604 1,047,807 352,909 889,903 80,362 433,271 $11,000 to $12,000 404 845,098 331,888 5,032,473 84,883 416,771 $12,000 to $13,000 787,915 709,249 272,788 311 4,192,514 75,758 348,546 $13,000 to $14,000 772,258 227,780 249 3,598,414 528,364 76,281 304,061 $14,000 to$15,000..... 818,927 998,653 856 14,808,062 2,348,279 3,295,160 402,440 1,401,093 $15,000 to $20,000 673,095 416 9,324,936 999,790 2,116,522 381,260 1,054,355 $20,000 to $25,000 538,656 7,322,834 624,353 1,840,182 372,812 911,468 $25,000 to $30,000 267 687,992 9,504,404 679,096 1,367,088 $30,000 to $40,000 274 633,246 2,884,238 448,457 566,340 1,014,797 $40,000 to $50,000 6,032,407 256,9-19 2,001,915 137 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of the taxpayer. $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,0001 $3,000 to $4,000 $4,000 to $5,0001 75 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends * and fax paid-—Continued. T E X A S —0 ont i n u e d. Number of returns. Income class. $50,000 to $60,000 $60,000 t o $70,000 $70,000 t o $80,000 $80,000 t o $90,000 $90,000 t o $100,000 $100,000 t o $150,000.... $150,000 t o $200,000.... $200,000 to$250,000.... $250,000 to$300,000.... $300,000 to$400,000.... $400,000 to$500,000.... $500,000 t o $750,000 $750,000 t o $1,000,000.. $1,000,000 t o $1,500,000. $1 500 000 t o $2 000 000 $2,000,000 t o $3,000,000. $3,000,000 t o $4,000,000. $4,000,000 t o $5,000,000. 5,000,000 a n d over Net income. $1,631,403 831,939 665,872 574,958 558,001 833,438 407,048 269,443 565.508 (2) (2) $153,064 70,166 60,500 47,166 35,400 52,600 17,400 5,000 6,900 2 () (2) C2) $292,560 218,185 173,442 153,467 121,869 247,324 158,308 .148,605 30,374 (2) I2) (2) (2) (2) 1 1 Normal tax. Personal exemption. Dividends. $4,008,574 2,510,394 2,242,591 1,992,122 1,694,343 2,973,757 1,757,905 1,538,361 841,175 (2) (a) 72 39 29 24 18 25 10 7 3 3 1 (2) (2) Surtax. Total tax. $490,840 353,706 391,357 388,617 358,381 836,439 632,952 624,582 377,236 $783,400 571,891 564, 799 542,084 480,250 1,083.763 791', 260 773,187 407,610 (2) (2) (2) (2) (2) (2) ! 1 Classes grouped 2 11,517 1,216,969 259,136 1,825,820 2,084,956 392,975,557 220,692,801 39,622,453 12,241,012 9,334,467 21,575,479 3,524,652 .. .. Grand total Exemptions from normal tax. 114,500 UTAH. $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,0001 $3,000 to $4,000 $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 tO $12,000 $12,000 t o $13,000 $13,000 t o $14,000 814,000 t o $15,000 $15,000 t o $20,000 $20,000 t o $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100 000 to $150 000 $150,000 t o $200,000 $200,000 to $250,000.. $250 000 to $300 000 $300,000 to $400,000 $400 000 to $500 000 $500 000 t o $750,000 $750,000 t o $1,000,000 . $1,000,600 to $1,500,000 $1,500,000 t o $2,000,000 $2,000,000 t o $3,000,000. $3,000,000 to $4,000,000 $4,000,000 to $5,000,000. $5 000 000 a n d over 3 \) $149,740 30,262 240,014 107, 789 165,082 210,880 169,237 271,567 293,257 296,867 254,916 168,325 257,200 214,355 225,176 231,044 106,095 152,298 420,562 418,186 175,385 430,971 218,862 114,219 176,524 (2) (2) $131, 951 $131,951 115,655 ilh, 655 141,152 141,152 119,610 68, 780 56,279 43,660 37,063 26,649 22,360 24,952 27,331 19,218 16,438 51,929 30,123 12,784 27,217 13,337 5,678 11,957 (2) (2) $1,168 3,349 5,192 5,617 6,363 7,454 8,887 10,280 7,114 8,179 30,690 27,623 14,309 45,305 31,829 21,285 39,521 (2) (2) 1 j i l l i \ 18,517 385,996 9,400 301, 794 9,419 59,973 69,392 52,454,404 35,729,366 5,800,607 1,013,642 334,138 1,347,780 1 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal net income and identity of the taxpayer. 2 119,610 69,948 59,628 48,852 42,680 33,012 29,814 33,839 37,611 26,332 24,617 82,619 57,746 27,093 72,622 45,166 26,963 51,478 (2) (2) i Classes grouped 2 Grand total $6,112,500 4,962,361 7,070,000 6,898,608 350,000 4,641,290 137,500 2,427,764 1,012,067 585,188 366,512 234,404 176,944 117,274 108,200 108,114 57,363 51,600 141,925 64,600 21,372 42,600 20,600 6,180 5,000 (2) (2) $3,779,916 7,190,219 6,422,564 8,889,002 486,363 7,145,203 245,131 4,732,350 2,411,397 1, 735,970 1,194,827 866,001 759,517 631, 570 559, 7!"3 643,108 363,069 368,0>0 1,106,4i VI 760,616 295,52! 703, 9.'.5 343,011 168,8S0 265, 7/1 (2) 2,445 4,895 2,828 3,608 140 2,094 55 1,053 437 263 159 98 79 60 49 51 27 25 64 35 11 21 8 3 76 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. VERMONT. Income class. Number of returns. $1,000 to $2,0001 $1,000 to $2,000 $2,000 to $3,0001 $2,000 to $3,000 $3,000 to $4,0001 $3,000 to $4,000 $4,000 to $5,000 i $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to$11,000.... $11,000 to $12,000 $12,000 to $13,000 $13,000 to$14,000.... $14,000 to $15,000.... $15,000 to $20,000.... $20,000 to $25,000 $25,000 to$30,000.... $30,000 to$40,000.... $40,000 to$50,000.... $50,000 to $60,000 $60,000 to $70,000.... $70,000 to $80,000 $80,000 to $90,000.... $90,000 to $100,000... $100,000 to $150,000.. $150,000 to $200,000.. $200,000 to $250,000.. $250,000 to $300,000.. $300,000 to $400,000 $400,000 to $500,000 $500,000 to $750,000. . . $750,000 to $1,000,000 $1,000,000 to $1,500,00o. $1,500,000 to $2,000,000. $2,000,000 to $3,000,000. $3,000,000 to $4,000,00 $4,000,000 to $5,000,00a $5,000,000 and over 0 2 Classes grouped . . . . Grand total 1,173 2,597 1,188 1,976 72 1,142 48 792 237 156 95 81 59 43 36 25 27 19 69 42 18 26 10 10 7 3 3 4 4 1 1 1 9,965 Net income. Exemptions from normal tax. Personal exemption. Dividends. $1,781,100 $2,224,335 3,599,533 2,631,792 2,706,276 2,948,703 4,888,090 3,667,336 133,200 245,310 3,967,116 2,362,796 102,600 210,474 1,627,249 % 3,525,614 478,186 1,299,429 318,368 1,022,984 193,563 714,773 155,564 688, 780 116,765 566,543 S2,809 452,555 68,772 417,285 45,566 313,428 56,760 362,139 37,050 275,398 129,782 1,185,591 78,550 938,332 27,877 495,386 46,000 914,552 20,516 438,297 14,600 558,079 10,400 455,600 6,800 224,674 5,000 253,063 6,600 383,847 8 8 $215,724 37,660 183,642 132,401 169,359 161,647 136,917 246,532 281,130 183,716 175,228 226,915 178,495 115,033 137,239 137,335 142,627 96,817 519,228 400,455 275,867 558,325 244,517 352,304 212,410 128,020 161,278 277,396 8 8 8 8 1,179,017 12,400 34,063,265 17,609,939 770,948 ( 6,859,165 Normal tax. Surtax. Total tax. 160,612 $60,612 80,289 80,289 86,296 86,296 99,176 36,189 33,005 26,487 25,472 24,950 22,642 19,364 14,868 14,639 13,214 52,544 49,099 20,662 34,464 19,913 22,405 20,911 12,993 11,515 12,104 (22) (2) (2) () 2,880 3,521 5,352 5,613 5,531 6,122 5,357 6,143 5,953 31,665 40,287 26,145 67,546 39,959 70,507 66,302 37,059 39,673 86,448 (2) 38,144 416,803 454,947 851,957 969,866 1,821,823 n,m 1 99,176 37,189 35,885 30,008 30,824 30,563 28,173 25,486 20,225 20,782 19,167 84,209 89,386 46,807 102,010 59,872 92,912 87,213 50,052 51,188 98,552 2) 2) 2) 2) VIRGINIA. $1,000 to $2,000 i 5,472 9,992 $1,000 to $2,000 $2,000 to $3,000 i 7,890 $2,000 to $3,000 11,608 499 $3,000 to $4,0001 6,745 $3,000 to $4,000 $4,000 to $5,0001 193 3,443 $4,000 to $5,000 1,425 $5,000 to $6,000 844 $6,000 to $7,000 600 $7,000 to $8,000 439 $8,000 to $9,000 334 $9,000 to $10,000 239 $10,000 to $11,000 204 $11,000 to $12,000 175 $12,000 to $13,000 142 $13,000 to $14,000 111 $14,000 to $15,000 321 $15,000 to $20,000 211 $20,000 to $25,000 80 $25,000 to $30,000 98 $30,000 to$40,000......i 57 $40,000 to $50,000 ] $8,531,470 $11,368,783 14,782,945 10,223,387 18,114,873 20,251,838 29,053,466 21 801 093 1,661,142 1,285,111 23,113,710 14,387,378 853,054 369,148 15,403,498 7,524,850 7,906,328 3,093,146 5,480,140 1,833,702 4,565,906 1,303,863 3,740,005 938,439 3,237,979 728,401 2,543,248 503,564 2,343,928 407,658 2,186,617 361,142 1,928, 262 299,587 1,580,389 222,366 5,612, 534 666,417 4,870, 938 441, 632 2,210,978 162, 650 3,464,917 198,666 2,423,073 116,250 $377,571 107,765 550 176 449,737 474,952 772,606 513,100 883 974 924,233 717,806 735,795 744,508 628,859 553,617 553,125 693,746 550,351 46)6,868 1,693,387 1,539, 712 889,592 1,597,967 1,095,305 $276,308 $276,308 409,420 409,420 489,467 489,467 432,045 248,716 191,905 169,035 166,398 160,998 127,953 127,441 108,090, 103,012 82,632 327,245 315,147 131,310 184,568 128,460 432,045 255,108 207,589 192,174 193,173 192,345 158,775 161,888 144,824 139,965 118,500 489,795 516,059 250,883 427,373 338,114 $6,392 15,684 23,139 26,775 31,347 30,822 34,447 36,734 36,953 35,868 162,550 200,912 119,573 242,805 209,654 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of the taxpayer. 77 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETUBNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. V m GINTA—Continued. I n c o m e class. Number of returns. $50,000 t o $60,000 $60,000 t o $70,000 $70,000 t o $80,000 . $80,000 t o $90,000 $90,000 t o $100,000 $100,000 to$150,000.... $150,000 to$200,000.... $200,000 to$250,000.... $250,000 t o $300,000.... $300,000 to$400,000.... $400,000 to$500,000.... $500,000 t o $750,000.... $750 000 t o $1 000,000 $1,000,000 t o $1,500,000, $1,500,000 t o $2,000,000. $2,000,000 to$3,000,000. $3,000,000 t o $4,000,000. $4,000,000 t o $5,000,000. $5 000 000 a n d o v e r . . . Personal exemption. D i v i d e n d s . Normal tax. Total tax. Surtax. 35 21 10 2 4 2 5 2 2 1 1 SI, 929,103 1,356,304 737,623 169,944 369,728 279,037 871,100 (2) (2) (2) (2) 1,783,256 12,400 683,154 163,239 770,068 873,307 51,207 173,104,495 98,661,871 20,315,457 4,680,084 2,994,641 7,674,725 Classes grouped 2 Grand total Exemptions from normal tax. Net income. $66,800 45,800 20,200 4,400 8,000 4,000 11,200 (2) (2) (2) (2) $654,304 336,543 178,367 84,979 281,302 161,808 420,248 (2) (2) (2) (2) $140,166 114,984 62,129 9,677 6,703 10,973 52,063 (2) (2) (2) (8) $235,395 198,295 118,009 25,380 78,727 41,025 314,087 (2) (2) (2) (2) $375,561 313,279 180,138 35,057 85,430 51,998 366,150 (2) (2) (2) (2) WASHINGTON. 9,658 $1,000to$2,0001... . 30,879 $1,000 to $2,000 12,349 $2,000 to $3,0001.... 22,198 $2,000 to $3,000 389 $3,000 to $4,0001.... 9,436 $3,000 to $4,000 120 $4 000 to $5 000! 4,054 $4,000 to $5,000 1,829 $5,000 to $6,000 1,326 $6,000 to $7,000 658 $7,000 to $3,000 457 $8,000 to $9,000 357 $9,000 to $10,000 337 $10,000 to $11,000.... 184 $11,000 to $12,000.... 138 $12,000 to $13,000.... 117 $13,000 to $14,000.... 115 $14,000 to $15,000.... 361 $15,000 to $20,000.... 163 $20,000 to $25,000.... 96 $25,000 Vo $30,000.... 82 $30,000 to $40,000.... 43 $40,000 to $50,000.... 20 150,000 to $60,000.... 19 $60,000 to $70,000.... 12 $70,000 to $80.000.... 6 $80,000 to $90;000.... 4 $90,000 to $100,000... 5 $100,000 t o $150,000. . 2 $150,000 t o $200,000. . 2 $200,000 t o $250,000. . 2 $250,000 t o $300,000.. 2 $300,000 t o $400,000.. 1 $400,000 t o $500,000.. 1 $500,000 t o $750,000.. $750,000 t o $1,000,000 $14,824,241 $20,018,528 47^591,451 32,028,026 27,536,584 30,530,950 56,399,81(5 40,797,333 1,219,920 l,203,29;i 33,539,50!? 20,137,297 361,790 450,743 8,702,268 18,348,5912 4,041,608 10,049,190 2,811,003 8,482,163 1,375,891 4,896,17!959,180 3,880,171 759,597 3,381,434 712,831 3,543,42:; 395,J50 2,112,511 285,008 1,718,413 241,189 1,572,538 228,366 1,666,98o 742,473 6,193,593 329,167 3,633,022 184,800 2,601,892 151,200 2,815, U\] 91,569 1,914,541 37,200 1,093,819 39,800 1,231,103 23,800 903,441 10,400 491,96.) 7,600 392,83'' 10,600 586,75!? (2) (2) (2) (2) (2) (2) (2) (2) 8(22) () $1,000,000 t o $l,500,00() $1,500,000 t o $2,000,00(). $2,000,000 t o $3,000,00() $3,000,000 t o $4,000,00() $4,000,000 t o $5,000,00(). 8 (2) $918,604 $918,604 941,858 941,858 781,862 781,862 551,824 331,858 319,700 216,280 185,850 187, 791 204,796 117,459 94,663 96, 651 99,842 367,550 205,645 151,563 150,582 97,538 75,137 78,103 37,306 13,599 13,472 47,308 (2) (2) (2) (2) 551,824 337,464 336,558 240,334 214,757 220,316 243,362 147,705 123,529 127,485 136,230 543,207 350,260 289,231 341,695 282,298 200,601 257,712 177,201 106,828 104,035 209,970 (2) (2) (2) (2) (2) (2) $5,606 16.858 24', 054 28,907 32,525 38,566 30,246 28,866 30,834 36,388 175,657 144,^15 137,668 191,113 184,760 125,464 179,609 139,895 93,229 90,563 162,662 (2) (2) (2) (2) (2) (2) j $5,000,000 and over... Classes grouped 2 Grand total $135,626 51,766 322, 412 284,083 216,835 532,665 147,108 394,352 644,279 686,636 632,836 627,213 427, 900 593, 755 427, 406 432,398 355, 441 426,325 1,869,148 1,234,519 937,407 1,355,094 944,621 404,561 501,669 508,889 410,448 257,897 160,837 (2) 18,800 1,742,545 152,782 1, 405, 455 1,558,237 266,096,74 * 167,253,344 17,666,671 6,439,623 3,303,540 9,743,163 3,040,600 , 95,422 1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of the taxpayer. 78 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. WEST VIRGINIA. Income class. $1,000 to $2,000i $1,000 to $2,000 $2,000 to $3,000i $2,000 to $3,000 $3,000 to $4,0001 $3,000 t o $4,000 $4,000 t o $5,0001 U ,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 t o $13,000 $13,000 to $14,000, $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 t o $30,000 $30,000 to $40,000.. $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 t o $80,000 $80,000 t o $90,000. $90,000 to $100.000 $100,000 to $150,000.... $150,000 t o $200,000.... $200,000 t o $250,000.... $250,000 to $300,000.... $300,000 to $400,000.... $400,000 to $500,000 . $500 000to $750,000 $750,000 to $1,000,000 $1,000,000to$l ,500,000. $1,500,000to$2,000,000. $2,000,000to$3,000,000. $3,000,000to$4,000,000. $4,000,000to$5,000,000. $5 000 000 and over Classes grouped 2 Grand total • Exemptions from normal tax. Number of returns. Net income. 4,098 10,776 6,442 11,468 454 7,265 135 4,291 1,108 735 507 253 218 149 127 88 116 66 222 125 60 64 39 12 16 10 5 7 12 3 2 2 1 $3,261,491 15,866,632 14,842,111 28,804,715 1,536,965 25,136,004 584,628 19,101,325 6,066,053 4,727,149 3,770,576 2,137,816 2,050,727 1 557,747 1,456,684 1 101,228 1,565,285 954,616 3,805,045 2,786,987 1 643,111 2,188,612 1 763,670 646,935 1,038,186 746,244 418,849 671,245 1,458,358 517,571 (2) 1,351,182 8,600 810,145 65,612 577,689 643,301 48,876 156,557,747 93,186,462 22,821,487 3,214,233 2,495,062 5,709,295 8 Personal exemption. Dividends. $8,240,287 10,974,904 16,596,758 21,479,548 1,204,914 16,452,281 240,492 9,781,913 2,326,855 1,585,959 1,068,774 542,330 458,475 319,840 249,577 175,850 247,474 136,194 430,714 250,313 116,283 125,240 62,396 15,800 33,400 18,983 9,000 13,508 17,800 2,000 (2) (22) () $453,659 172,439 600,801 576,260 560,175 1,048,396 427,536 1,036,449 998,957 966,772 907,717 529,409 591,865 474,892 632,537 340,400 585,085 436,662 2,010,837 1,391,915 902,079 1,091,241 1,248,887 552,451 835,992 442,011 195,116 494,381 889,352 617,069 (2) (22) () Normal tax. Surtax. Total tax. $282,630 $282,630 397,064 397,064 495,113 495,113 520,761 169,834 140,367 103,178 68,400 70,394 57,052 35,109 56,631 71,132 40,351 110,228 105,146 71,805 108,599 55,536 12,142 28,552 40,545 24,571 24,674 58,807 (22) () $3,863 10,531 16,218 15,506 17,377 19,877 20,955 18,714 22,836 19,710 110,311 107,379 84,428 147,199 169,484 70,542 144,787 119,103 77,327 147,926 388,305 184,995 (2) 520,761 173,697 150,898 119,396 83,906 87,771 76,929 56,064 75,345 93,968 60,061 220,539 212,525 156,233 255,798 225,020 82,684 173,339 159,648 101,898 172,600 447,112 184,995 •8 (2) WISCONSIN. 15,511 $23,699,874 $33,215,091 $521,023 $555,320 22,488 32,355,292 22,881,826 354,838 13,266 30,016,870 33,294,028 1,608,579 639,257 18,360 45,962,443 34,720,473 699,978 708 2,313.933 1,811,020 737,951 775,268 10,701 36,733,236 22,977,230 1,381,613 393 1,663,500 811,022 1,005,274 683,622 5,698 25,253,747 12,362,851 1,781,256 364,858 $8,868 2,174 11,901,417 4,622,577 1,724,564 261,683 21,840 1,213 7,790,498 2,507,070 1,249,654 210,948 772 30,107 5,767,923 1,573,375 1,227,966 186,733 34,597 552 4,672,206 1,128,820 1,182,753 169,338 401 36,850 3,805,493 809,385 955,297 144,415 40,996 308 3,370.645 661,323 1,052,961 133,400 260 44,045 3,075; 491 520,447 1,097,803 139,395 48,129 227 2,929,160 470,680 983,450 108,204 44,762 173 2,385,999 361,183 900,305 104,477 49,433 158 2,345,829 310,099 994,119 383,954 238,523 465 8,378,161 963,920 3,639,973 283,745 250,070 261 6,005,352 525,933 2,662,431 179,265 232,799 157 4,343,828 306,142 2,537,608 325,035 514,498 199 7,142,120 411,800 2,872,556 151,091 373,881 82 3,816,767 156,666 2,241,977 1 Nontaxable. T^ersonal exemption and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of the taxpayer. $1,000 to $2,000 i $1,000 to $2,000 $2,000 to $3,000 i $2,000 to $3,000 $3,000 to $4,000 i $3,000 to $4,000 $4,000 to $5,000 i $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $555,320 639,257 775,268 683,622 373,726 283,523 241,055 221,330 206,188 185,411 177,445 187,524 152,966 153,910 622,477 533,815 412,064 839,533 524,972 79 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. WISCONSIN1—Continued. Income class. Number of returns. $50,000 t o $60,000 $60,000 t o $70,000 $70,000 t o $80,000 $80,000 t o $90,000 $90,000 t o $100,000 $100,000 t o $150,000.... $150,000 t o $200,000.... $200,000 t o 1250,000.... $250,000 t o $300,000 . $300,000 t o $400,000.... $400,000 t o $500,000.... $500,000 t o $750,000.... $750,000 t o $1,000,000 $1,000,000 t o $1,500,000. Sl,500,000 t o $2,000,000. $2,000,000 t o $3,000,000. $3,000,000 t o $4,000,000. $4,000,000 t o $5,000,000. $5,000,000 a n d o v e r . . . Classes g r o i m e d 2 Grand total 58 33 24 19 10 24 6 1 1 1 Net income. $3,151,620 2,132,544 1,824,283 1,618,199 946,41" 7 2,730,033 1,032,918 (2) (2) (2) Exemptions from normal tax. Personal exemption. Dividends. $2,172,923 1,265,527 1,027,892 1,440,163 823,389 1,951,431 424,658 (2) $112,800 54,800 43,200 34,400 14,400 44,533 11,600 (2) Normal tax. $125,892 94,010 93,890 19,042 7,437 78,059 65,793 (2) (2) (2) (2) (2) Surtax. Total tax. $362,688 308,692 307,469 306,726 203,373 725,454 370,535 (2) $488,580 402,702 401,359 325,768 210,810 803,513 436,328 (2) (2) (2) (2) (2) i ! 6,400 626,633 46,466 497,195 543,661 290,199,685 177,725,094 43,146,545 6,330,597 5,051,530 11,382,127 1,033.84:7 94,704 j WYOMING. $1,000 to $2,000 i 11,000 to $2,000 $2,000 to $3,000 i $2,000 to $3,000 $3,000 to $4,000 i $3,000 to $4,000 $4,000 to $5,0001 $4,000 to $5,000 $5,000 to $6,000 $6,000 to $7,000 $7,000 to $8.000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60 000 to $70,000 $70,000 to $80,000 $80,000 to $90.000 $90,000 to $100,000 $100,000 to $150,000... . $150,000 to $200,000.. . $200,000 to $250,000.... $250 000 to $300 000.. $300 000 to $400,000 $400 000 to $500 000 S500 000 to $750.000.. $750 000 to $1,000,000.. $1,000,000 to $1,500,000. $1,500,000 to $2,000,000. $2,000,000 to $3,000,000. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000. $5 000 000 and over 2 Classes grouped Grand total 445 2,800 528 1,851 31 706 4 408 265 182 111 78 59 56 53 38 37 25 44 31 21 30 6 7 $707,718 4,162,314 1,206,473 4,602,405 106,265 2,417,804 18,066 1,820,260 1,435,840 1,189,616 830,412 657,327 556,715 594,556 603,569 471,818 497,437 358,828 760,910 704,629 553,251 1,026,763 253,(165 373,915 $9,219 7,413 28,214 25,819 34,455 44,374 12,915 49,577 123,156 136,632 109,151 56,654 110,061 83,533 179,385 68,681 122,323 66,666 210,034 164,870 238,660 300,723 139,514 110,814 $963,295 2,837,347 1,344,933 3^247,927 85,176 1,515,789 9,324 883,195 546,281 380,923 244,880 171,850 119,466 113,615 102,846 81,400 80,020 52,826 96,926 61,183 37,001 61,900 11,600 17,200 1 1 (2) (2) (2) (2) j 3 ; (2) (2) 7,821 $92,885 892,885 77,825 77,825 52,316 52,316 54,320 49,169 44,206 38,501 34,662 28,803 35,915 31,585 29,796 27,759 22,651 46,068 47,996 29,074 74,495 11,233 28,034 • $983 3,124 3,815 4,157 5,171 6,726 7,391 7,702 7,900 6,727 20,347 28,350 25,354 72,236 18,501 44,379 54,320 50,132 47,330 42,316 38,819 33,974 42,641 38,976 37,498 35,659 29,378 66,415 76,346 54,428 146,731 29,734 72,413 | (2) (2) (2) (2) (2) (2) (2) (2) ! (V) (2) (2) (2) 503,951 8,600 240,342 29,272 123,284 152,556 26,413,937 13,075,503 2,673,185 886,565 386,127 1,272,692 1 Nontaxable. Personal exemption and dividends exceed net income. Classes grouped to conceal the net income and identity of the taxpayer. 2 80 STATISTICS OF INCOME. TABLE 8.—PERSONAL RETURNS-DISTRIBUTION OF INCOME, BY CLASSES, showing for each class of income the number of returns, net income, personal exemption, dividends, and tax paid—Continued. NONRESIDENT ALIENS. Number of returns. Income class. $1,000 to $2,000! $1,000 to $2,000x $2,000to$3,000 . . . . $2,000 to $3,000 $3,000 to $4,000!. $3,000to $4,000 $4 OOOtoSoOOO1 $4,OOOto$5,000 $5,000to $6,000 $6,000to$7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000... $10,000 to $11,000.. . . . $11,000 to $12,000.. $12,000 to $13,000.. $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $10,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000. $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 to $400,000 $400,000 to $500,000 1500,000 to $l,000,0(V) $l,000,000to $1,500, (XX). $l,500,000to$2,000, $2,000,000to$3,000, wo. $3,000,000to$4,000, )00. $4,000,000 to $5,000, 300. Net income. Exemptions from normal tax. Normal tax. Personal exemption. Dividends. Surtax. Total • tax. 194 $264,579 $33,000 $44,209 $20,594 $20,594 126 314,180 88,800 53,912 19,629 19,629 98 337,878 111,750 68,219 17,030 17,030 125 496 402 310 225 191 157 127 101 95 75 289 163 116 139 62 43 24 28 17 15 35 13 5 4 565,149 2,718,854 2,588,650 2,309,597 1,908,018 1,835,605 1,639,566 1,452,029 1,270,601 1,283,643 1,103,787 4,929, 740 3,615,905 3,163,817 4,939, 447 2,759,437 2,325,173 1,559,713 2,105,591 1,448,188 1,408,533 4,148,363 2,196,531 1,120,655 1,160,713 98,351 751,858 600,684 412,266 308,433 259,639 193,020 134,800 125,500 116,600 71,100 322,800 198, 442 109,200 122,783 66,400 49,600 20,248 22,800 16,200 18,000 32,600 10,000 2,000 1,000 106,857 449,707 531,733 597, 263 552,174 519,131 528,200 585,007 521,832 486,552 488,575 2,041,557 1,387,047 1,440,590 2,399,484 1,225,539 1,141,156 810,929 1,231,734 632,800 1,143 140 2,225,115 714,178 178, (;07 699,633 34, 721 118,381 118,579 114,799 98,369 99,394 96,240 78,422 66,849 68,753 61,648 287,290 230, 761 185,020 289,140 176,446 125,252 72,337 111,980 85,593 32,574 224,072 159,311 87,645 69,981 $2,886 7,914 12,454 14,608 17,651 21,723 23,030 21,091 25,143 23,436 139,472 148,926 165,509 357,051 254, 799 271,909 220,165 354,109 287,149 299,247 1,152,966 753,909 413,191 526,469 34,721 121,217 126,493 127,253 112,977 117,045 117,963 101,452 87,940 93,896 85,084 426,762 379,687 350,529 646,191 431,245 397,161 292,502 466,089 372,742 331,821 1,377,038 913,220 500,830 596,450 5,514,757 8,665,567 I 1 I *; ; i $5,000,000 and over300. Grand total. . . . . 3,678 56,473,942 4,330,874 22,804,880 3,150,810 i Nontaxable. Personal exemption and dividends exceed net income. TABLE 9.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORD3S, CALENDAR YEARS 1918, 1917, AND 1916. Total number of returns. $1,000 to $2,000. $2,000 t o $3,000. 1918 1918 1918 $4,000 to $5,000. $3,000 to $4,000. States and Territories. Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Ha waii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada N e w Hampshire N e w Jersey New Mexico N e w York N o r t h Carolina N o r t h Dakota Ohio Oklahoma Oregon Pennsylvania 38; . 13! 20J 206, 54, 86, 10, 43, 10, 39, 4, 19, 366, 104, 118, 64, 47, 33, 25, 87, 209, 135, 84, 19. no; 34, 96, 7, 17, 185, 13, 559, 21, 29, 306. 46! 34, 518, 1917 21,844 4,570 12,264 17,839 182,232 40,627 64,472 8,032 29,737 15.330 38.' 252 3,131 16,414 319,497 85,021 114,970 63,065 34,692 32,317 17,112 60,954 156,111 111,562 80,009 15,382 91,608 28,646 82,472 6,623 10,809 134,960 11,616 489,089 22, 977 20,941 190,273 48,758 25,071 328,171 1916 2,097 243 994 2,255 21,208 4,435 9,713 1,346 6,808 1,779 3.444 1,144 '756 37,525 7,004 8,497 4,290 3,887 4,517 2,823 9,674 32,291 11,448 7,556 1,440 12,956 1,801 4,286 364 1,735 19,701 813 93,155 2,207 1,176 21,774 2,539 2,800 40,289 1 11,958 4,110 4,745 4,549 77,458 18,695 35,123 3,409 19,123 5,799 9.046 l'. 322 6,354 147,226 29,122 19,228 16,733 12,733 13,175 8,993 28,632 69,586 59,849 23,748 6,832 32,753 15,191 26,105 2,909 6,527 62,412 3,973 190,816 3,896 7,736 103,209 12,223 12,332 200,243 1917 8,866 2,694 5,121 6,532 87,438 19,464 32,840 3,908 14,655 6,0HQ 14.403 '243 8,420 170,784 39,113 54,810 27,256 14,618 12,302 7,890 30,281 77,467 57,215 34,343 6,142 37,151 14,610 32,840 3,640 4,734 66,190 7,168 222,866 9,714 8,120 94,877 20,727 12,106 166,668 15,949 2,630 5,693 7,946 62,832 21,581 26,675 3,814 14,043 7,167 13,940 1,367 6,846 112,628 42,936 34,629 21,479 18,084 6,901 8,498 31,513 69,905 44,315 31,778 4,782 37,822 13,213 33,122 2,985 6,180 67,655 5,931 163,731 9,670 11,571 117,737 17,419 11,936 176,304 1917 1918 1917 1916 1918 1917 6,725 1,183 4,029 4,074 45,774 9,960 15,144 1,640 7,746 4,315 10,492 1,286 4,001 67,825 24,596 24,839 17,049 9,083 8,630 4,039 11,332 34,721 27,556 24,355 3,707 24,531 7,488 23,355 1,852 2,731 31,896 2,392 104,603 5,785 6,454 43,447 13,040 5,979 75,036 5,092 791 1,499 3,172 29,672 7,005 11,176 1,150 4,893 2.506 7', 033 585 2,979 44,607 16,492 27,186 11,654 6,718 4,868 3,276 12,726 29,016 13,286 13,920 3,384 17,010 2,902 16,542 467 1,829 25,356 1,657 77,365 3,134 4,386 40,995 7,009 4,611 64,736 2,482 361 1,261 2,738 18,236 4,440 5,711 802 2,738 1.910 5; 247 518 1,777 32,507 9,694 16,658 8,304 4,128 4,027 1,812 5,665 489 55 190 534 4,740 942 1,660 208 1,907 128 080 219 163 7,645 1,571 2,374 1,023 838 1,025 566 1,723 6,329 2,052 1,470 301 2,892 281 988 79 351 3,817 198 15,034 437 234 3,936 384 758 6,443 2,596 8 589 1,585 14,601 3,160 5,315 478 1,782 1.320 3; 568 302 1,528 20,633 7,515 18,880 7,528 3,550 3,012 1,800 5,862 15,654 6,948 7,398 2,149 9,261 1,239 9,995 255 1,195 11,676 914 42,326 1,732 2,278 19,508 4,688 2,429 35,425 1,246 149 547 1,378 9,301 2,271 2,948 413 1,344 968 2,697 269 835 15,094 4,209 7,790 3,979 2,236 2,138 900 3,798 7,165 4,899 3,991 1,041 5,713 1,362 5,921 258 580 6,772 355 27,221 1,477 1,413 9,332 3,115 1,361 15,437 No returns werefiledin these classes in 1916. 14,058 10,817 9,839 1,777 11,626 2,684 12,030 476 1,190 13,273 838 50,275 2,925 3,070 19,841 6,157 2,702 30,323 1916 351 53 152 430 3,884 717 1,474 167 1,305 304 640 150 123 6,612 1,229 1,766 816 681 672 480 1,562 4,998 1,728 1,372 201 2,392 289 791 99 278 3,434 172 13,820 383 265 3,413 371 522 6,092 rji O o OO TABLE 9.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR YEARS 1918, 1917, AND 1916—Continued. Total number of returns. $2,000 to $3,000. $1,000 to $2,000. 00 $4,000 t o $5,000. $3,000 to $4,000. States and Territories. 1918 Rhode Island.. South Carolina South Dakota . . . ... Tennessee. Texas Utah Vermont Virginia Washington . . West Virginia Wisconsin . . . . Wyoming Nonresident aliens and citizens residing abroad Married women making separate returns from husbandsx Grand total 32 921 20,239 45,505 38,232 114,500 18,517 9,965 51,207 95,422 48,876 94,704 7,821 1917 1916 23 927 22,321 39,654 31,451 95,416 14,636 7,258 37,951 56,322 28,281 70,554 7,663 3 745 1,204 971 4,414 L259 i;ioo 4,190 5,360 2,575 8,261 673 1918 1917 1918 1917 1918 1917 13 326 3,878 8,995 10,135 39,308 7,340 3,770 15,464 40,537 14,874 37.999 3; 245 12,311 10,361 16,240 13,314 35,837 7,445 3,150 17,881 28,635 13,188 35,360 2,781 10 222 8,126 15,634 14,535 39,468 6,436 3,164 19,498 34,547 17,910 31,626 2,379 5 366 5,419 11,576 8,464 27,611 3,824 1,946 9,518 14,355 7,240 18,322 2,376 3,996 3,285 9,429 5,880 14,340 2,234 1,214 7,244 9,825 7,719 11,409 737 1 999 2,582 6,020 3,744 13,238 1,370 762 3,999 5,457 2,872 7,063 935 126 194 3 678 1916 621 249 211 1,162 2,331 223 221 946 1,490 486 2,066 152 1917 1918 1 914 1,997 5,987 2,806 8,043 1,108 840 3,636 4,174 4,426 6,091 412 997 1,401 2,710 1,848 6,159 '622 417 2,008 2,655 1,469 3,095 501 1916 510 246 200 796 1,877 212 187 723 1,034 445 1,506 103 125 98 160 128 4,425,114 3,472,890 $5,000 to $6,000. 437,036 1,516,938 1,640,758 1,496,878 838,707 610,095 $7 ,000 to $8,000. $6,000 to $7,000. 374,958 85,250 322,241 $8,000 to $9,000. 185,805 Alabama Alaska . Arizona Arkansas. Colorado Connecticut D elaware District of Columbia.. Florida Georgia Hawaii Idaho 942 16 311 992 1917 659 60 315 873 1916 268 35 135 288 1918 595 16 254 615 1917 1916 1918 1917 7 270 17 155 361 125 14 59 149 276 5 86 302 203 23 98 259 3,392 1,803 2,374 2,351 1,250 1,670 1,641 710 408 853 136 528 709 100 241 613 303 626 89 364 613 85 273 180 47 90 247 175 2,438 1,116 1,297 1,067 343 286 135 198 170 349 812 109 859 217 633 437 1,021 91 377 485 181 459 239 329 230 879 349 660 617 926 615 1,454 152 618 803 587 1,595 173 421 443 125 94 668 1917 141 404 411 5,391 1,258 1,721 3,689 1918 185 28 77 224 398 36 242 535 5,630 1,131 1,765 499 1916 o $9,000 to $10,000. 484 375 90 249 71 69 65 152 88 164 77 325 106 230 66 67 377 404 63 113 1916 1918 1917 1916 107 10 50 115 954 190 413 67 1,312 1,235 237 79 193 53 46 210 425 C8 234 461 72 233 152 340 27 68 75 9 39 83 778 151 373 55 311 125 36 64 33 23 205 1 62 196 169 7 75 197 202 114 o 72,187 States and Territories. 1913 > 53 om 141 57 Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts.. Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada . New Hampshire New Jersey New Mexico New York North Carolina - North Dakota Ohio O klah om a Oregon Pennsylvania Rhode Island South Carolina - .. South Dakota Tennessee - Texas Utah Vermont Virginia. Washington West Virginia Wisconsin "\V"yorning Nonresident aliens and citizens residing abroad Married women making separate returns from husbands* Grand total 11,913 2,735 7,195 2,700 1,605 1,310 654 2,072 5,322 2,710 2,147 825 3,761 594 4,114 238 414 4,430 196 18,233 769 1,318 6,590 1,721 898 10,487 647 844 2,276 1,358 3 612 437 237 1,425 1,829 1,108 2,174 265 8,338 2,078 3,905 2,073 1,244 1,302 552 2,512 4,467 2,609 2,040 689 3,189 779 3,048 124 335 4,077 233 17,057 808 719 5,273 1,604 746 9,010 664 766 1,291 1,009 3 312 365 234 1,204 1,453 851 1,638 248 4,605 917 1,094 563 485 553 370 1,188 3,560 1.365 900 176 1,522 239 637 40 214 2.508 91 10,313 317 185 2,645 294 349 4,803 419 167 157 528 1,378 141 138 521 643 307 972 73 6,913 1,549 4,706 1,484 1,088 854 421 1,119 3,531 1,894 1,317 556 2,332 353 2,232 108 231 2.878 114 11,889 521 677 4,053 1,010 566 6,189 479 583 1,474 795 2,224 263 156 844 1,326 735 1,213 182 5,143 1,205 2,144 1,108 761 745 366 1,484 2,767 1,602 1,085 433 1,854 458 1,643 77 265 2,419 129 10,902 523 369 3,193 1,006 483 5,370 414 455 710 625 2,064 217 158 647 " 865 493 1,048 153 159 105,988 52,188 4,612 905 2 293 854 725 584 293 870 2,766 1,200 915 305 1,508 251 1,213 38 167 2,089 72 8,430 425 358 2,635 613 372 4,055 327 388 648 562 1,387 159 95 600 658 507 772 111 3,570 871 1,241 730 489 517 271 909 2,028 1,148 810 300 1,268 278 974 44 169 1,675 110 7,770 345 213 2,310 667 327 4,066 295 296 341 463 1,478 141 91 485 578 361 705 110 64,010 36,605 3,332 661 1,213 525 449 370 202 625 1,915 803 571 193 1,091 126 695 20 123 1,491 48 5,940 293 211 1,890 424 276 2,955 244 251 325 337 1,011 98 81 439 457 253 552 78 2,035 596 841 450 374 394 204 758 1,602 806 532 208 941 187 662 27 119 1,275 56 5,739 253 130 1,570 434 236 3,056 214 204 229 316 1,020 105 77 329 394 261 493 84 44,363 26,580 2,381 451 783 399 359 341 155 499 1,493 671 455 159 749 105 482 22 78 1,109 29 5,009 220 170 1 485 304 206 2,346 203 203 223 275 788 79 59 334 357 218 401 59 1,764 377 561 354 262 332 155 592 1,343 642 371 162 720 149 409 27 87 966 56 4,731 198 100 I.SRfi 321 212 2,285 190 162 149 228 748 78 55 268 303 212 433 71 1,313 288 273 145 142 161 102 336 1,159 424 272 59 428 82 154 14 68 658 26 3,392 94 42 24.536 1%785 104 81 1,550 135 41 43 139 360 48 48 167 182 95 263 23 a o g 134 127 35,117 7Q8 194 136 51,381 1,722 341 350 196 180 212 112 486 1,415 541 343 75 575 120 203 16 66 909 32 4,199 102 56 995 140 126 1,956 168 60 50 180 507 56 50 180 237 114 347 28 225 135 79,152 2,300 410 504 304 236 261 193 632 1,892 718 448 70 718 131 240 22 115 1,221 58 5,483 143 81 1,311 189 174 2,552 228 60 54 264 732 71 76 259 273 174 481 44 310 402 496 126.554 3,229 570 727 379 336 388 243 852 2,509 976 652 120 999 179 441 34 169 1,664 73 7,498 203 97 1,828 235 234 3,346 297 128 92 353 892 115 93 381 439 218 672 67 31,769 20, 086 27,152 1 In 1916 the net income shown by such returns are combined with husbands returns, and in each case treated as one return in its proper income class. In 1917 the returns of married women filed separately are included in their individual income classes independent of husbands incomes. 00 TABLE 9.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR YEARS 1918, 1917, AND 1916—Continued. $10,000 to $15,000. $25,000 to $30,000. $20,000 t o $25,000. $15,000 t o $20,000. 00 ^ $30,000 to $40,000. States and Territories. 1918 Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia. Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island 495 10 169 468 3,354 488 1,342 229 636 361 758 115 155 5,671 1,113 1,777 806 891 953 369 1,383 4,125 1,670 1,012 373 2,093 271 930 37 253 2,900 70 13,518 510 276 3,879 727 505 6,564 622 1916 415 26 200 472 3,298 615 1,287 200 469 329 796 113 212 4,963 1,016 1,172 821 679 787 406 1,530 3,866 1,762 1,059 388 1,951 339 855 52 257 2,645 135 13,285 439 203 3,675 761 430 6,468 570 235 24 110 214 2,067 541 1,114 139 591 194 345 106 76 3,679 688 670 408 410 475 296 1,023 3,439 1,297 743 176 1,295 204 384 23 167 1,985 55 9,810 227 107 2,366 285 245 4,551 454 1918 187 7 53 159 1,378 200 622 91 280 135 347 45 40 2,429 429 446 270 344 403 153 649 2,013 660 397 155 905 101 281 11 113 1,267 30 6,694 217 70 1,703 257 185 2,968 274 1917 157 3 83 165 1,445 277 619 86 250 111 324 62 56 2,340 439 411 351 265 417 163 655 1,850 794 451 210 925 127 269 18 108 1,172 52 6,686 168 71 1,717 324 173 3,049 274 1916 106 3 59 89 963 26e 582 80 277 66 163 66 38 1,816 333 269 160 197 246 125 511 1,680 660 372 104 625 97 154 13 93 988 37 5,418 113 53 1,179 155 106 2,337 230 1918 28 84 762 104 320 48 132 70 183 28 13 1,288 213 188 139 162 193 80 330 1,095 370 253 97 501 44 113 5 48 722 18 3,821 111 37 890 142 97 1,628 1S5 1917 80 2 40 87 803 140 325 57 118 63 162 40 38 1,209 227 197 189 175 191 96 396 1,103 446 283 119 454 59 164 14 66 659 26 4,037 101 174 124 1,735 131 1916 51 2 27 50 531 137 299 53 160 50 95 34 19 1,018 160 125 94 117 134 93 348 1,001 377 214 55 354 64 93 7 42 512 18 3,254 35 20 698 71 49 1,384 139 1918 47 22 52 482 55 214 39 88 42 101 10 8 794 132 162 66 90 112 57 196 744 226 157 50 309 27 73 41 406 8 2,506 55 10 575 81 51 1,033 104 191 41 3 29 70 438 84 224 34 89 35 94 36 12 785 144 129 92 92 130 57 231 65 294 44 95 29 438 13 2,691 56 15 601 114 49 1,091 1916 41 2 20 22 336 65 210 34 85 25 40 35 6 605 108 77 44 45 77 46 193 666 206 116 31 224 36 43 4 28 311 6 2,178 41 10 463 50 35 827 1918 64 2 23 50 509 50 292 46 85 38 104 21 8 910 140 131 82 112 158 61 249 886 296 155 46 298 25 73 44 433 11 3,113 64 15 676 95 43 1,270 111 1917 57 3 25 50 534 100 257 46 88 34 100 35 29 106 111 116 151 66 285 906 353 202 57 340 43 43 496 21 3,239 88 16 735 120 57 1,427 129 1916' 19 5 32 23 385 103 278 36 105 19 60 41 11 760 108 101 58 61 99 53 217 815 332 153 27 283 37 70 5 42 376 14 2,800 38 14 490 56 32 1,104 132 H > Q a o South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington . ... Wisconsin Wyoming Nonresident aliens and citizens residing abroad Married women making separate returns from husbands. 1 ... Grand total... 367 344 707 2,136 212 150 871 891 546 1,126 209 341 239 670 1,912 222 165 752 808 549 1,002 194 126 83 434 1,095 162 113 430 486 264 819 79 139 99 330 856 64 69 321 361 222 465 44 66 32 175 462 71 42 191 203 158 354 36 131 74 287 765 103 64 308 306 238 435 69 65,800 45,845 $40,000 t o $50,000. 19 13 121 254 42 21 102 102 88 189 18 30,227 29,897 23,097 $50,000 t o $60,000. 40 21 94 267 11 18 80 96 60 157 21 11 11 59 143 24 24 60 70 43 123 10 46 18 87 240 27 28 95 92 78 173 29 16,804 13,512 $60,000 t o $70,000, 41 17 95 261 23 30 116 97 111 189 34 9 14 76 159 29 21 78 75 52 145 16 12,733 10,893 825 543 559 16,350 34 16 115 274 21 26 98 82 64 199 30 139 116 479 536 69,992 73 28 156 367 42 29 170 169 147 255 41 163 289 555 74 20 166 416 35 42 211 163 125 261 31 10,206 8,598 10,573 $70,000 t o $80,000. 11,887 $80,000 t o $90,000. States and Territories. 1918 1917 1916 1918 1917 1916 1918 1917 1916 1918 1917 1916 1918 1917 1916 1 4 35 35 5 4 5 9 3 15 3 4 11 8 16 Alabama 1 1 2 2 Alaska 1 1 2 2 10 19 3 5 4 4 Arizona 4 3 9 6 13 1 1 5 6 2 6 17 Arkansas 4 18 2 6 10 4 7 49 51 72 241 44 50 86 119 104 132 179 140 212 84 California . . . 311 9 22 39 6 18 Colorad o 14 9 19 35 13 50 10 14 34 49 23 136 43 39 74 65 154 23 34 56 94 Connecticut 140 24 107 87 8 5 8 4 3 12 28 23 10 16 14 20 13 20 Delaware 28 15 7 16 18 52 17 7 14 25 31 63 23 33 59 24 District of Columbia.. 1 4 11 3 2 9 3 2 5 15 12 14 Florida 12 4 9 11 6 10 9 10 13 9 10 25 60 53 14 19 29 Georgia 26 7 5 9 6 10 6 12 6 22 18 13 14 Hawaii 7 18 20 1 3 1 4 4 2 6 5 2 2 2 6 Idaho 124 104 95 136 169 2C9 486 518 123 133 201 339 340 238 470 Illinois 11 15 12 73 16 27 55 98 33 19 28 35 28 36 48 Indiana 11 10 7 49 60 10 18 20 13 12 14 26 36 34 14 Iowa 8 12 7 8 9 9 25 31 59 3 21 12 13 43 28 Kansas 4 11 9 16 17 71 15 20 35 42 53 18 14 23 41 Kentucky 9 9 12 22 12 31 55 67 14 33 27 31 30 88 53 Louisiana . 7 4 5 7 12 24 32 12 20 12 21 29 13 18 Maine 44 32 32 60 16 56 55 87 133 35 32 123 165 28 91 61 Maryland 131 124 110 181 132 232 236 506 169 188 326 378 474 276 516 Massachusetts 1 In 1916 the net income shown by such returns are combined with husbands returns, and in each case treated as one return in its proper income class. In 1917 the returns of married women filed separately are included in their individual income classes independent of husbands incomes. 3 Q O % oo TABLE 9.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR YEARS 1918, 1917, AND 1916—Continued. $60,000 t o $70,000. $50,000 t o $60,000. $40,000 t o $50,000. 00 $80,000 t o $90,000. $70,000 t o $80,000. States and Territories. 1918 Michigan Minnesota Mississippi Missouri Montana Nebraska. . Nevada New Hampshire. ... New Jersey New Mexico.. New York . North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee. Texas Utah .. Vermont Virginia Washington . . . West Virginia Wisconsin.. . Wyoming Nonresident aliens and citizensresiding abroad Married women making separate returns from husbands1 150 96 17 188 8 36 1 25 270 5 1,804 36 5 340 46 25 692 83 9 5 50 137 8 10 57 43 39 82 6 Grand total 6,449 1917 175 130 25 183 12 49 3 40 253 9 1,923 27 12 396 58 28 782 70 21 2 76 142 18 10 64 46 68 95 15 1916 164 98 14 126 9 25 5 21 244 9 1,674 17 4 314 40 26 573 46 9 8 47 78 12 7 34 21 29 63 7 62 1918J 72 5i 10 98 5 19 1 19 146 2 1,064 18 1 211 14 16 443 37 6 4 32 72 3 10 35 20 12 58 7 1917 108 81 23 128 10 22 1 19 175 4 1,271 17 2 273 35 9 508 50 8 4 32 65 10 9 35 33 25 71 10 1916 94 71 8 89 8 13 1 12 158 5 1,091 11 1 183 34 10 421 31 6 1 18 51 11 4 30 21 21 38 6 5 119 2 750 13 1 135 10 8 264 21 5 3 22 39 4 7 21 19 16 33 81 53 10 81 4 6 1 7 121 6 901 8 3 157 17 13 351 33 3 2 10 46 7 4 16 15 25 47 5 3,720 1916 4,541 4,048 1918 1917 62 46 4 64 5 3 26 15 5 48 11 109 3 792 2 4 112 21 5 296 24 8 85 9 32 5 10 11 10 16 39 3 4 483 11 81 8 5 218 29 5 4 29 3 3 10 12 10 24 1 2,954 2,901 1917 1918 23 14 56 40 4 59 4 12 48 28 1 36 2 9 26 6 88 2 658 8 1 128 18 13 265 18 4 2 7 34 4 9 13 18 22 30 1 5 73 4 563 4 2 42 2 368 13 85 22 4 211 21 63 5 8 140 17 1 7 26 6 6 13 13 3 24 2 10 24 2 3 2 6 5 19 1 4 49 37 4 34 1 5 33 27 7 63 4 472 11 1 87 11 5 189 15 3 1 9 26 2 2 9 8 12 23 4 50 2 472 279 1,691 1916 29 1 3 1 75 12 4 160 2,222 2,066 7 22 4 6 7 6 3 17 251 1,210 1,539 55 Xfl o 17 17 353 2,441 1916 28 427 612 6,223 60 37 3 57 3 3 1917 24 43 7,087 1918 1,673 o o $100,000 t o $150,000. $90,000 t o $100,000. $250,000 t o 15300,000. $200,000 t o $250,000. $150,000 t o $200,000. States and Territories. i ,5 2 ^ 18 2 10 1 5 1 57 5 9 3 6 8 3 13 102 20 10 3 x 2 x 65 x 153 2 4 91 26 66 26 27 6 9 14 5 245 30 12 18 IS 26 16 58 286 75 63 3 3 36 7 16 6 6 2 2 3 2 6 64 9 44 16 19 2 6 5 2 -i 1 34 20 5 11 1 6 4 6 4 6 34 3 50 2S1 9 374 2 55 3 4 125 12 3 58 7 3 158 8 1 8 4 6 5 9 3 22 92 29 22 6 19 1 4 16 6 4 13 35 9 50 201 53 41 4 48 2 4 4 50 1 372 2 6 112 1 806 14 67 104 7 9 332 27 2 74 2 10 7 131 3 1,084 12 1 172 25 6 456 34 1 1 88 22 62 15 37 2 3 24 2 231 25 10 11 14 22 15 36 261 88 40 3 54 3 8 20 3 25 2 6 8 119 1 1,006 7 1 152 20 6 343 32 2 1 34 4 3 51 3 2 6 95 26 10 3 12 2 1 317 3 37 7 2 121 22 41 37 10 26 10 13 2 1 3 2 75 2 6 9 8 4 25 105 31 27 3 26 2 5 4 45 2 476 2 67 9 2 166 14 1 2 x 30 7 30 9 n 17 4 12 x 21 3 12 4 3 2 2 X 3 x 12 9 x X 15 0 15 9 5 X 9 1 26 16 2 4 1 10 2 26 117 46 17 x x 1 1 3 3 2 3 2 2 13 68 18 9 x 3 34 5 6 x 14 1 2 5 1 9 75 17 9 13 2 3 6 2 467 3 2 11 1 140 1 1 32 1 263 5 28 1 304 1 64 8 2 155 9 22 2 2 57 6 28 5 4 84 7 26 2 x 3 57 x 1916 1917 3 2 i 1918 1916 1917 COi- 11 102 11 9 8 11 10 3 15 99 26 27 3 27 1918 1916 1917 1918 1916 co 3 1917 COCOrH Alaska Arizona5 \rkansa ? California Colorado Connecticut Delaware District of Columbia.. Florida Georgia Hawaii Idaho . Illinois Indiana Iowa Kansas Kentucky Louisiana . -. Maine Maryland Massachusetts Michigan . . Minnesota Mississippi Missouri Montana . . . . . Nebraska Nevada . . New Hampshire New Jersey . . . New Mexico New York North Carolina . ,. North Dakota Ohio Oklahoma Oregon OO OO CO OO Alabama 1918 1916 1917 1918 7 3 1 3 x x 17 3 6 3 2 19 1 1x 15 2 2 9 4 g 6 1 2 5 28 3 4 2 1 4 28 8 5 25 1 1 5 2 2 3 2 36 11 5 1 7 9 4 1 x 2 45 3 7 1 16 I 18 96 131 2 165 5 24 2 1 42 6 27 3 47 2 1 54 64 Pennsylvania10 11 Rhode Island South Carolina x South Dakota 1 In 1916 the net income shown by such returns are combined with husbands returns, and in each case treated as one return in its proper income class. In 1917 the returns of married womenfiledseparately are inc uded in their individual income classes independent of husbands incomes. O g 00 TABLE 9.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CALENDAR YEARS 1918, 1917, AND 1916—Continued. $150,000 to $200,000. $100,000 to $150,000. $90,000 t o $100,000. $200,000 to $250,000. oo 00 $250,000 to $300,000. States and Territories. 1918 Tennessee Texas Utah . . Vermont Virginia Washington West Virginia Wisconsin Wyoming Nonresident aliens and citizens residing abroad Married women making separate returns from husbands * Grand total 1917 1916 2 3 18 4 13 2 2 8 5 5 19 3 16 1 2 4 4 4 7 10 1918 10 6 10 22 4 2 5 12 24 3 1 17 1 1 4 6 12 19 3 1 10 31 5 6 7 17 17 32 1916 1917 1918 7 6 37 5 11 14 15 32 29 2 12 25 15 1916 1917 1 5 2 3 6 1 12 1 1 5 4 6 11 2 7 1918 2 13 1 7 2 2 1 2 5 1 4 4 7 1 2 2 2 1 13 35 1916 1917 1918 1916 1917 2 3 1 2 1 1 3 3 1 2 2 2 2 5 rj. 4 5 72 191 934 1,183 1,265 $300,000 t o $400,000. 562 2,358 3,462 3,302 866 1,586 1,301 $500,000 to $1,000,000. $400,000 to $500,000. 178 302 401 346 247 904 703 $1,000,000 to $1,500,000. 113 $1,500,000 to $2,000,000. 540 $2,000,000 a n d over. I States and Territories. 1918 Alabama Alaska 1917 1916 1918 1 . 1917 1916 1918 1917 1916 1918 1917 1916 1918 1917 1916 1918 1917 1916 SI 1 1 . . . Arizona Arkansas.. . . . . . California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho.. Illinois Indiana n.> 1 6 2 3 2 2 1 24 1 11 3 10 4 6 1 9 8 1 1 1 1 1 1 3 4 4 1 1 29 3 1 1 1 35 3 8 2 2 1 9 1 3 6 2 2 3 1 2 7 2 2 11 i 1 1 1 2 11 1 1 1 3 7 1 2 1 1 3 3 4 1 2 2 3 3 3 2 1 12 15 1 23 3 8 22 26 1 1 2 5 31 6 4 1 1 1 6 41 12 6 1 8 1 1 14 2 1 11 19 2 17 84 134 1 191 20 2 2 29 5 16 2 19 6 2 58 6 1 3 1 2 1 1 3 68 6 1 1 2 1 2 2 1 1 3 3 1 1 1 4 1 1 9 1 15 2 3 1 13 5 4 2 17 5 4 5 2 2 376 605 1 3 19 5 2 4 32 7 2 9 4 1 2 3 1 2 1 3 1 1 2 1 1 1 1 1 9 28 42 1 3 3 5 1 2 1 2 1 1 52 2 7 6 8 9 3 2 2 74 1 99 77 1 145 1 187 2 14 40 54 2 11 15 1 1 31 4 14 1 1 35 6 22 *3 1 45 6 22 3 1 1 1 39 5 5 1 2 2 1 8 1 11 2 1 1 1 1 2 1 1 1 14 1 21 7 1 1 2 1 1 1 1 1 1 4 122 179 321 1 1 1 2 2 1 2 315 524 76 136 260 1 12 3 3 to to 2 3 9 33 7 2 2 13 23 14 3 2 2 4 1 2 3 1 1 1 1 1 148 178 12 2 CO Iowa Kansas. Kentucky Louisiana Maine Maryland. Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania . Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont .. Virginia Washington West Virginia . Wisconsin Wyoming Nonresident aliens and citizens residing abroad Married women making separate returns from husbands * Grand total 37 33 67 134 31 18 16 33 60 18 41 98 1 In 1916 the net income shown by such returns are combined with husbands returns, and in each case treated as one return in its proper income class. In 1917 the returns of married womenfiledseparately are included in their individual income classes independent of husbands incomes. 00 CD BASIC TABLES. Corporation Returns. 91 TABLE 10.—CORPORATE RETURNS—DISTRIBUTION BY STATES, FOR THE UNITED STATES. CD [Income returns for the calendar year ended Dec. 31,1918.] Corporations reporting no net income. Corporations reporting net income. States and Territories. Total number of corporations. Alabama 3,228 Alaska 127 Arizona 1,101 1,993 Arkansas 15,964 California 7,170 Colorado 4,799 Connecticut 688 Delaware 719 Dist. of Columbia. 3,023 Florida 4,384 Georgia 480 Hawaii 1,184 Idaho 20,406 Illinois 8,589 Indiana 8,257 Iowa 4,474 Kansas 4,307 Kentucky 3,661 Louisiana 2.469 Maine 3,498 Maryland 12,622 Massachusetts 9,021 Michigan 8,576 Minnesota 1,132 Mississippi 13,332 Missouri 3,804 Montana 4,464 Nebraska 440 Nevada Per cent of Num- total ber numreport- b££ e r of ing cornet poraincome. tions in each State. 2,337 67 417 1,624 7,881 3,273 3,249 384 552 1,685 3,458 337 657 12,920 6,090 5,825 3,353 3,143 2,557 1,496 2,529 8,501 5,951 5,787 872 8,294 2,359 3,380 206 72.40 52.76 37.87 81.49 49.37 45.65 67.70 55.81 76.77 55.74 78.88 70.21 55.49 63.31 70.90 70.55 74.94 72.97 69.84 60.59 72.29 67.35 65.97 67.48 77.03 62.21 62.01 75.72 46.82 Gross income. Deductions. $484,579,239 $440,338,549 10,553,672 9,859,416 102,670,295 90,957,832 260,218,521 239,938,980 2,227,100,624 2,000,328,971 654,000,372 579,790,512 1,511,534,787 1,349,211,401 437,050,491 390,320,419 177,578,447 162,477,947 242,617,632 228,544,193 875,848,992 803,706,316 125,980,474 101,956,665 84,520,111 91,825,305 8,460,298,970 7,700,973,388 1,357,050,335 1,242,903,859 839,521,038 778,528,539 722,919,437 641,124,893 707,866,437 638,044,885 731,556,847 674,389,226 284,018,735 258,767,107 929,339,590 844,577,898 5,871,704,085 5,256,807,852 3,055,263.841 2,716,534,820 1,878,316j 708 1,740,215,448 133,113,464 121,869,413 3,087,626,983 2,828,707,581 312,680,643 283,859,392 616,667,889 582,794,905 24,362,580 26,650,807 Net income. Income tax. War profits and excess profits tax. Total tax. Per cent of total tax. $44,240,690 694,256 11,712,463 20,279,541 226,771,653 74,209,860 162,323,386 46,730,072 15,100,500 14,073,439 72,142,676 24,023,809 7,305,194 759,325,582 114,146,476 60,992,499 81,794,544 69,821)652 57,167,621 25,251,628 84,761,692 614,896,233 338,729,021 138,101,260 11,244,051 258,919,402 28,821,251 33,872,984 2,288,227 $3,359,799 49,117 936,270 1,550,783 18,771,872 5,504,966 12,028,383 3,421,919 1,260,716 1,116,151 5,028,966 2,083,028 607,507 62,851,975 8,569,053 4,759,693 7,617,014 5,740,279 4,607,542 2,063,445 6,825,210 44,594,530 24,842,977 12,384,015 887,277 18,986,868 2,525,085 2,635,839 206,667 $11,520,890 1.53,701 2,976,913 4,196,592 53,086,034 22,528,858 53,443,796 16,515,846 3,532,138 1,889,324 23,949,078 5,931,355 1,226,387 215,810,261 31,922,488 11,340,899 12,002,469 18,238,657 13,693,339 5,934,284 23,291,207 229,493,756 118,332,316 23,161,608 2,293,064 84,412,911 2,938,745 5,623,711 232,308 $14,880,689 202,818 3,913,183 5,747,375 71,857,906 28,033,824 65,472,179 19,937,765 4,792,854 3,005,475 28,978,044 8,014,383 1,833,894 278,662,236 40,491,541 16,100,592 19,619,483 23,978,936 18,300,881 7,997,729 30,116,417 274,088,286 143,175,293 35,545,623 3,180,341 103,399,779 5,463,830 8,259,550 438,975 0.47 .01 .12 .18 2.27 .88 2.07 .63 .15 .10 .92 .25 .06 8.82 1.28 .51 .62 .76 .61 .25 .95 8.68 4.53 1.13 .10 3.27 .17 .26 .02 Per cent of Num- total ber numreport- ber of ing j cornonet ! porain- | come. tions in each State. 891 60 684 369 8,083 3,897 1,550 304 167 1,338 926 143 527 7,486 2,499 2,432 1,121 1,164 1,104 973 969 4,121 3,070 2,789 260 5,038 1,445 1,084 234 27.60 47.24 62.13 18.51 50.63 54.35 32.30 44.19 23.23 44.26 21.12 29.79 44.51 36.69 29.10 29.45 25.06 27.03 30.16 39.41 27.71 32.65 34.03 32.52 22.97 37.79 37.99 24.28 53.18 Gross income. Deductions. Deficit. 834,579,798 955,943 16,174,452 23,641,112 311,423,815 79,061,007 467,955,823 6,435,757 9,794,570 34,744,745 105,265,822 10,986,517 10,352,798 408,944,552 119,313,764 95,619,609 56,745,783 37,744,851 38,143,415 31,452,603 66,213,097 377,740,551 181,480,106 102,080,351 18,596,344 209,591,434 50,398,752 62,971,373 6,311,254 $37,693,042 1,098,690 18,579,345 25,441,543 356,397,842 90,100,277 478,738,742 8,374,759 11,126,854 40,173,215 111,618,275 11,871,365 11,956,453 443,295,049 130,520,012 101,682,452 62,390,170 41,447,394 43,538,399 37,942,623 71,088,614 445,383,973 199,972,642 112,249,197 20,290,778 230,125,289 54,083,214 67,016,783 8,188,004 $3,113,244 142,747 2,404,893 1,800,431 44,974.027 11,039,270 10,782,919 1,939,002 1,332,284 5,428,470 6,352,453 884,848 1,603,655 34,350,497 11,206,248 6,062,843 5,644,387 3,702,543 5,394,984 6,490,020 4,875,517 67,643,422 18,492,536 10,168,846 1,694,434 20,533,855 3,684,462 4,045,410 1,876,750 ow § a o g New Hampshire.. 1,275 8,807 New Jersey 965 New Mexico 47,535 New York North Carolina... 4,212 2,752 North Dakota 15,815 Ohio 6,321 Oklahoma 4,398 Oregon 18,473 Pennsylvania 1,617 Rhode Island 3,554 South Carolina 2,202 South Dakota 4,186 Tennessee 8,198 Texas 2,542 Utah 736 Vermont 5,009 Virginia 9,287 Washington 3,519 West Virginia Wisconsin 10,961 Wyoming 1,303 997 5,503 558 27,760 3,362 2,217 11,394 3,261 2,421 11,996 1,023 2,549 1,732 2,984 5,765 1,170 518 3,418 4,369 2,410 6,889 581 78.20 62.48 57.82 58.40 79.82 80.55 72.05 51.59 55.05 64.94 63.27 71.72 78.66 71.29 70.32 46.03 70.38 68.24 47.04 68.49 62.85 44.59 402,598,697 2,270,839,740 77,236,222 15,945,819,327 879,192,164 171,981,215 6,225,443,057 488,641,109 609,778,017 8,245,325,757 658,081,073 511,547,778 168,084,528 670,492,750 1,535,207,947 183,606,851 86,636,298 945,712,725 938,988,042 896,044,637 1,527,975,440 51,271,114 42,223,546 ,098,857 360,375,151 2,079,821,015 191,018,725 16,469,206 70,607,478 6,628,744 598,115 13,792,501,557 2,153,317,770 171,758,980 772,163,987 107,028,177 6,661,419 162,080,654 681,512 9,900,561 5,582,256,924 643,186,133 47,484,999 451,014,797 37,626,312 2,917,199 575,083,694 34,694,323 2,501,848 7,282,063,018 963,262,739 76,232,921 579,681,618 78,399,455 5,271,018 453,255,202 58,292,576 3,729,437 158,380,081 9,704,447 668,341 617,027,654 53,465,096 4,054,416 1,411,084,466 124,123,481 10,638,010 164,436,614 19,170,237 1,511,308 77,385,136 9/251,162 655,451 838,042,051 107,670,674 9,493,967 868,236,834 70,751,208 5,403,332 737,494,465 76,642,276 11,244,404 1,451,333,164 158,550,172 5,742,959 44,409,241 6,861,873 563,838 14,537,317 43,201,254 679,354 635,547,519 44,016,680 804,465 219,859,556 7,407,333 9,776,075 309,029,821 30,611,745 22,573,299 1,332,920 15,054,430 23,821,579 4,636,151 2,909,256 21,521,013 18,465,981 23,711,555 55,084,521 1,311,180 .56 278 21.80 9,138,901 17,636,174 59,670,460 1.89 3,304 37.52 287,836,252 9,791,690 .04 407 42.18 1,277,469 807,306,499 25.56 19,775 41.60 1,751,135,496 28,462,101 850 20.18 50,678,099 1.60 .05 535 19.45 17,841,974 1,485,977 267,344,555 8.46 4,421 27.95 302,314,756 .33 3,060 48.41 154,108,455 10,324,532 53,616,292 .39 1,977 44.95 12,277,923 385,262,742 12.19 6,477 35.06 462,099,295 594 36.73 33,405,476 35,882,763 1.14 .83 1,005 28.28 21,312,815 26,302,736 .06 470 21.34 13,806,555 2,001,261 .60 1,202 28.71 19,108,846 68,430,383 34,459,589 1.09 2,433 29.68 110,745,238 .19 1,372 53.97 6,147,459 38,641,010 .11 13,568,194 218 29.62 3,564;707 . 9 8 1,591 31.76 55,560,881 31,014,980 .76 4,918 52.96 129,409,422 23,869,313 34,955,959 1.11 1,109 31.51 119,134,975 95,378,449 60,827,480 1.93 4,072 37.15 722 55.41 7,163,556 .06 1,875,018 10,733,344 329,234,541 12,046,965 31,005,502 18,725,599 331,122,460 166,082,509 61,690,804 506,080,495 43,702,274 23,127,538 14,656,561 73,626,140 124,710,057 46,825,891 14,750,860 61,892,440 148,632,034 128,208,683 98,432,597 8,831,970 1,594,443 41,398,289 2,255,275 169,754,770 2,543,401 883,625 28,807,704 11,974,054 8,074,512 43,981,200 10,296,798 1,814,723 850,006 5,195,757 13,964,819 8,184,881 1,182,666 6,331,559 19,222,612 3,054,148 9,073,708 1,668,414 Total, United 317,579 202,061 63.63 79,706,659,148 71,345,147,899 8,361,511,249 653,198,483 2,505,565,939 3,158,764,422 100.00115,518 36.37 6,757,622,164 7,447,394,525 689,772,361 States in H o a o g CD CO TABLE 11.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES. [Income returned for the calendar year ended Dec. 31,1918.] Corporations reporting no net income. Corporations reporting net income. Total number of corporations. War profits and excess profits tax. Total tax. Number. Deficit. Number. Net income. Income tax. $280,317 140,770 4,648,988 8,491,843 27,376,589 $2£,245 10,521 392,839 771,025 2,311,351 $31,148 9,539 934,422 1,078,978 4,153,219 $56,393 20,060 1,327,261 1,850,003 6,464,570 11 20 465 316 2,036 $199,426 75,947 1,941,867 3,181,280 12,703,740 AGRICULTURE AND RELATED INDUSTRIES. I. Farming: Cotton farming... Grain farming Fruit farming Stock farming.... All other farming. 4,860 12 28 451 616 2,824 Total farming.. 6,779 3,931 40,938,507 3,510,981 6,207,306 718,2S7 2,848 18,102,260 410 197 181 245 204 118 62 51 8,350,165 1,650,016 604,361 962,460 723,172 149,465 55,564 89,704 1,632,633 159,093 53,177 141,697 2,355,805 308,558 108,741 231,401 206 79 119 194 1,858,369 960,615 217,716 1,042,969 435 11,567,002 1,017,905 1,986,600 3,004,505 23 48 916 932 I I . Related I n d u s t r i e s : Logging Fishing Ice harvesting All other related i n d u s t r i e s . Total related industries 10 Agriculture, n. p. d.1 Grand total, agriculture and related industries MINING AND QUARRYING. I. Mining: Coalmining Metal mining— Iron Copper Lead and zinc Gold, silver, and precious metals All other mining Nonmetal m i n i n g Oil Gas Salt. mines and other sources 4,079,6 75 40 158,511 11,778 7,144 18,922 35 135,113 7,887 4,406 52,664,020 4,540,664 8,201,050 12,741,714 3,481 22,317,042 3,129 2,159 180,100,595 13,210,993 63,750,218 76,961,211 j 970 8,825,418 62 70 57 106 5,390,973 58,175,462 31,823,791 11,020,438 28,624,091 440,804 6,421,225 2,940,606 1,157,236 2,434,634 1,306,510 3,450,712 6,924,297 1,053,731 7,432,349 1,747,314 9,871,937 9.864,903 2,210,967 147 160 141 306 443 1,025,861 5,965,015 2,799,982 8,292,563 9,846,315 990 155 20 170,310,673 6,166,069 3,267,809 14,877,982 658,248 267,249 43,962,644 420,940 993,829 58,840,626 j 1,079,188 1,261,078 : 771 162 114 13,611,962 481,642 279,167 j ! 1,761 317 134 Ul H > I i H O a o All other nonmetal mining All other mining concerns, n. p. d.i 1,163 1,219 610 413 19,107,488 42,119,646 1,925,171 3,824,111 1,515,910 9,235,401 3,441,081 13,059,512 553 806 6,645,627 10,305,464 9,476 4,903 556,107,035 48,158,259 140,046,541 188,204,800 4,573 68,079,016 263 459 110 252 130 300 4 132 1,933,413 3,432,^73 73,570 2,172,632 145,112 285,937 6,458 198,805 531,264 568,542 13,337 269,450 676,376 8o4,479 19,795 468,255 133 159 106 120 846,588 811,925 25,988 1,201,063 1,034 566 7,612,588 636,312 1,382,593 2,018,005 518 2,885,564 101 55 4,057,586 383,161 757,511 1,140,672 46 508,549 10,661 5,524 567,777,209 49,177,732 142,1S6,645 191,364,377 5,137 71,473,129 Total, mining II. Quarrying: Stone Clay, sand, gravel Precious and semiprecious 1 All other quarrying, n. p. d. Total, quarrying 1 Mining and quarrying combinations, n. p. d. Grand total, mining and quarrying w. MANUFACTURING. I. Food products, liquors, and tobacco: Bread and bakery products and retail sale Milling, flour, meal, feed Cereal preparations, etc Dairy products and condensed milk Butter substitutes Chocolate, confectionery, ice cream, etc Coffee and spices Fish canning and preserving Fruit and vegetable canning and preserving, etc Meat packing, etc Poultry and eggs, packed Sugar making and refining, cane and beet Ice manufacturing, etc Soft drinks, etc Breweries and distilleries, etc Tobacco All other food products Total food products, liquors, and tobacco II. Textile and textile products: Textile fabrics— Cotton goods, etc Woolen and worsted goods, etc Silk goods, etc Felt goods and products, except hats Linen and flax, etc All other textile and textile products Total textile fabrics.. 1 814 1,727 113 2,197 50 930 188 250 952 410 123 286 1,044 1,043 987 518 1,025 697 1,455 80 1,725 39 852 71 188 789 331 22 143 809 765 657 361 794 30.612,535 49,137,127 5,286,715 16,896,917 1,560,753 57,442,120 2,335,699 10,210,174 20,048,896 30,945,576 466,454 95,551,609 9,697,004 9,024,033 46,547,515 93,140,015 50,993,984 2,492,959 3,795,237 469,161 1,487,332 108,049 3,593,843 177,167 854,838 1,353,755 2,590,331 29,366 7,464,137 877,241 716,821 4,001,369 7,827,595 3,604,219 8,814,038 13,961,503 1,152,592 2,556,644 596,195 25,611,146 713,467 2,615,005 7,392,203 8,915,726 189,032 31,161,695 1,098,404 2,878,607 11,535,557 26,976,553 19,141,805 11,306,997 17,756,740 1,621,753 4,043,976 704,244 29,204,989 890,634 3,469,843 8,745,958 11,506,057 218,398 38,625,832 1,975,645 3,595,428 15,536,926 34,804,148 22,746,024 117 272 33 472 11 78 117 62 163 79 101 143 235 278 330 157 231 487,946 1,665,979 230,063 1,310,444 445,399 234,130 45,250 511,776 1,217,652 1,293,055 581 2,394,359 2,051,221 1,283,125 15,073,631 868,447 2,304,362 12,657 9,778 529,897,126 41,443,420 165,310,172 206,753,592 2,879 31,417,420 1,286 456 512 39 36 655 1,194 427 467 34 26 543 294,905,581 111,618,968 30,428,734 2,032,997 2,611,563 116,947,641 18,624,368 6,247,120 2,469,313 153,469 199,315 7,226,975 139,302,732 58,584,552 9,220,515 687,009 864,633 54,450,321 157,927,100 64,831,672 11,689,828 840,478 1,063,948 61,677,296 92 29 45 5 10 112 1,158,895 341,153 266,773 11,670 75,899 932,461 2,984 2,6?1 558,545,484 34,920,560 263,109,762 298,030,322 293 2,786,851 N. p. d.—Main business not precisely denned. H £ LJ M O U1 M a ^ C g g K TABLE 11.—CORPORATIN RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES. Corporations reporting no net income. Corporations reporting net income. Serial No. Industries. Total I number of corporations. Number. Net income. Income tax. War profits and excess profits tax. Total tax. Number. Deficit. MANUFACTURING—continued. II. Textile and textile products—Continued. Textile products, other than clothing— Carpets, rugs, mattings, etc Cordage and twine Artificial leather, oilcloth, linoleum, etc All other textile products other than clothing... Total textile products other than clothing ClothingCustom-made clothing, etc Factory-made clothingMen's clothing, suits, overcoats Women's clothing, suits, coats, skirts... Hats and caps, etc Corsets Shirts, collars, cuffs Hosiery and all knit goods All other clothing Total clothing Total textile and textile products III. Leather and leather products: Boots, shoes, cut stock, and findings Gloves Saddlery and harness Trunks and valises All other leather and leather products Total leather and leather products 93 50 33 617 78 46 28 521 $12,395,547 17,646,716 6,459,994 29,485,010 $1,084,973 902,813 458,601 1,964,865 $3,108,938 9,989,695 2,504,556 12,020,371 $4,193,911 10,892,508 793 673 65,987,267 4,411,252 27,623,560 32,034,812 120 954,919 615 449 5,862,205 396,675 1,903,316 2,299,991 166 371,839 m 465 889 463 64 170 780 1,140 329 714 357 49 137 701 918 19,653,342 7,682,936 5,411,586 3,301,802 8,784,680 54,628,529 35,379,806 1,324,492 573,798 452,468 293,684 763,553 3,389,830 2,410,039 7,511,738 1,575,635 1,130,420 751,976 2,110,057 24,872,651 13,924,149 8,836,230 2,149,433 1,582,888 1,045,660 2,873,610 28,262,481 16,334,188 136 175 106 15 33 79 222 211,863 794,994 497,391 78,017 70,954 557,045 1,359,915 O 4,586 3,654 140,704,886 9,604,539 53,779,942 63,384,481 932 3,942,018 8,363 7,018 765,237,637 48,936,351 344,513,264 393,449,615 1,345 "7,683,788 728 83 132 98 683 618 67 116 85 548 66,260,809 1,514,834 4,279,117 1,419,500 42,902,494 5,998,028 95,244 282,195 96,945 3,277,928 14,754,397 618,610 1,690,337 463,549 14,252,672 20,752,425 713,854 1,972,532 560,494 17,530,600 110 16 16 13 135 1,080,216 69,790 87,713 57,034 1,448,851 1,724 1,434 116,376,754 9,750,340 31,779,565 41,529,905 290 2,743,604 $68,404 161,088 60,401 665,026 2,963,157 13,985,236 j i H O a o IV. Rubber and rubber goods; also celluloid, ivory, shell, and bone: Boots, shoes, and garments Belting, hose, and tires Celluloid, ivory, shell, and bone All other rubber goods Total rubber and rubber goods V. Lumber and wood products: Saw and planing mill products, etc Furniture, all classes Auto, carriage, and wagon bodies and parts, etc All other lumber and wood products Total lumber and wood products VI. Paper, pulp, and products: All paper, pulp, paper products, etc.: VII. Printing and publishing: General printing and publishing, etc Special processes and tributary industries, etc Total printing and publishing VIII. Chemicals and allied substances: Chemicals proper, acids, and other compounds, etc Paints andT varnishes, etc Oils, vegetable and animal, etc Petroleum and mineral oil refining and products Soaps Fertilizers All other chemicals and allied substances Total chemicals and allied substances IX. Stone, clay, and glass products: Stone: Cut building stone, crushed stone, etc Clay and earth products: Brick, tile, terra cotta, fire brick, etc Glass and glass productsGlass manufacture, plate or window glass, etc Combinations of stone, clay, and glass manufacture Total stone, clay, and glass products 31 108 42 384 23 70 32 287 1,276,373 28,526,110 856,309 70,936,320 116,155 2,283,626 86,609 6,039,964 244,460 9,911,264 61,540 19,597,544 360,615 12,194,890 148,149 25,637,508 8 38 10 97 50,923 894,175 43,236 826,045 565 412 101,595,112 8,526,354 29,814,808 38,341,162 153 1,814,379 2,564 1,340 396 2,220 2,009 926 306 1,744 74,878,811 23,961,076 15,146,040 59,882,906 6,892,358 2,133,412 986,111 4,803,837 12,854,949 4,798,408 6,202,339 17,002,074 19,747,307 6,931,820 7,188,450 21,805,911 555 414 90 476 9,060,573 2,763,229 484,872 4,394,482 6,520 4,985 173,888,833 14,815,718 40,857,770 55,673,488 1,535 16,703,156 1,529 1,277 96,186,503 7,810,532 28,524,482 36,335,014 252 3,471,487 6,148 i;o5o 4,482 710 54,667,705 11,274,511 4,569,072 979,774 9,995,698 1,853,103 14,564,770 2,832,877 1,666 340 8,924,047 921,817 7,198 5,192 65,942,216 5,548,846 11,848,801 17,397,647 2,006 9,845,864 1,579 558 605 385 241 249 1,598 1,093 415 430 253 91 199 1,095 94,078,071 13,770,153 15,599,449 130,040,571 5,185,631 18,093,499 117,645,631 6,687,068 1,204,935 1,225,668 9,563,798 407,958 1,641,978 9,483,816 36,134,657 2,950,770 4,336,462 49,137,733 1,605,634 3,651,656 32,575,061 42,821,725 4,155,705 5,562,130 58,701,531 2,013,592 5,293,634 42,058,877 486 143 175 132 150 50 503 3,396,089 1,297,826 2,322,894 2,030,592 329,786 340,456 5,152,996 5,215 3,576 394,413,005 30,215,221 130,391,973 160,607,194 1,639 14,870,639 1,017 649 20,680,466 2,019,850 2,754,995 4,774,845 368 2,508,873 1,292 829 34,070,258 2,406,592 12,361,426 14,768,018 463 3,983,350 505 8 2,822 374 4 28,250,417 45, 727 2,042,642 2,798 10,452,169 15,888 12,494,811 18,686 131 4 1,224,107 21,050 1,856 83,046,868 6,471,882 25,584,478 32,056,360 966 7,737,380 3 c o c g CO TABLE 11.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES—Continued. Corporations reporting no net income. Corporations reporting net income. Serial No. Industries. Total number of corporations. Number. Net income. Income tax. War profits and excess profits tax. CD 00 Total tax. Number. Deficit. MANUFACTURING—continued. 95 X. Metal manufacture: Metal products of iron and steel, or iron and steel and other metalsSmelting from the ore, crude or refined metal production, etc General or stock products or forms made in foundries or rolling mills, etc Further and more specialized manufacture, heavy and light machinery, etc All other metal products Metal products, not iron or steel— Base metals, smelting and refining, etc Precious metals, smelting, refining, etc Total metal manufacture XI. All other manufacturing concerns: All other manufacturing, n. p. d.i Grand total manufacturing 306 171 $89,877,109 $5,466,848 $42,708,751 $48,175,599 135 $865,857 2,109 1,822 341, 733, 762 22,104,707 149,263,649 171,368,356 287 3, 727,954 7,685 2,632 5,865 2,070 1,468,294,594 132,795,119 102,130,731 9,095,285 614,419,596 52,132,128 716,550,327 61,227,413 1,820 562 32,069,817 3,861,216 520 454 293 318 14,943,282 5,6S3,635 1,077,692 613,853 3,293,496 724,531 4,371,188 1,338,384 227 136 2,609,021 1,122,149 13,706 10,539 2,053,327,501 140,489,116 862,542,151 1,003,031,267 3,167 44,256,014 6,975 5,13S 311,604,459 23,915,597 102,953,969 126,869,566 1,837 16,832,547 67,274 51,205 | 4,691,496,014 337,923,377 1,774,121,433 2,112,044,810 16,069 157,376,278 783 138 97 282 2,760 416 87 65 183 1,906 2,985,200 5,202,616 1,015,218 73,769,225 22,225,776 203,279 414,925 72,377 3,262,931 1,420,364 660,198 1,451,116 299,048 45,504,829 7,874,850 863,477 1,866,041 371,425 48,767,760 9,295,214 367 51 32 99 854 3,385,210 577,117 526,220 2,718,601 3,501,839 1,871 171 1,629 1,470 53 1,117 7,977,323 276,992 21,410,273 523,199 20,418 1,503,744 1,534,239 39,088 7,174,853 2,057,438 59,506 8,678,597 401 118 512 1,232,379 33,093 4,639,557 7,731 5,297 134,862,623 7,421,237 64,538,221 71,959,458 2,434 16,614,016 CONSTRUCTION. 96 100 101 102 103 Excavation and construction under or upon the ground (not buildings), etc Jetty, dam, dry-dock, wharf, bulkhead, etc Railroad construction, pure or combined Shipbuilding, pure or combined Buildings and structures above ground, etc Equipping and installing machinery and equipment, as elevators, carrier systems, etc Wrecking, raising, or moving (not marine) All other construction and contractors, n. p. d.i Grand total construction 6 8 TRANSPORTATION VXD OTHER PUBLIC UTILITIES. I. Rail transportation: Steam railroads... .... 104 105 Electric railroads 106 All other railroads, n. p. d.i Total rail transportation II. Water transportation: Oceanlines, transoceanic and coastal . 107 108 Lake sound bay and river lines 109 Marine salvage and wrecking . . . 110 All other water transportations, n. p. d. i Total water transportation III. Local transportation, cartage, and storage: Cartage and storage or warehouse and packing for trans111 portation Cab,livery, taxicab. jitney bus companies, and automobile 112 garages ' . . . Special food storage and packers for transportation, etc 113 I All other local transportation, n. p. d.1 114 i 115 116 117 118 119 Total local transportation, cartage and storage IV. Other public utilities and transportation, n. p. d.: Electric light and power companies Gas companies Telephone and telegraph companies Water works All other public utilities, n. p. d.i Total, other public utilities and transportation Grand total, transportation and other public utilities 529 442 517 300 237 310 290,591,122 39 334,807 47, 798,355 34,160,415 4 576 681 5,491,087 2,507,529 619,112 1,182,153 36,667,944 5,195, 793 6,673,240 229 205 207 22,412,892 7, 764,826 11,558,223 1,488 847 377, 724,284 44,228,183 4,308, 794 48,536,977 641 41,735,941 201 273 218 1,107 80 123 11 791 39,037,414 19 363 961 698,925 50,053,521 2,125,910 1 095 818 66, 802 3,550,341 20,351,211 9 782,417 114, 760 18,644, 847 22,477,121 10,878,235 181,562 22,195,188 121 150 207 316 1,156,476 636,511 52,768 6,516,162 1,799 1,005 109,153,821 6,838,871 48, 893,235 55,732,106 794 8,361,917 2 248 1 628 11 751 594 895 345 1,993,125 2,888,470 620 17,553,360 2 417 591 568 1,674 470 371 5,449,869 8,169,190 2,161,529 301,987 754,055 169,805 699,570 1,138,844 241,216 1,001,557 1,892,899 411,021 743 121 197 3,578,167 689,479 743, 963 5,824 4,143 27,532,182 2,121,192 4,072, 755 6,193,947 1,681 22,564,969 1,566 566 3,937 1 475 1,591 1,086 344 3,080 1,033 1,026 42,780,670 22,487,809 85, 778,453 8 852 325 103,968,298 4,789,636 2,508,810 9,709,318 895 641 11,449,074 897,394 749,949 1,435,060 154, 792 6,301,049 5,687,030 3,258, 759 11,144,378 1,050,433 17,750,123 480 222 857 442 565 5,973,689 2,057,669 2,414,670 2,226,935 13,442,740 9,135 6,569 263,867,555 29,352,479 9, 538, 244 38, 890, 723 2,566 26,115,703 149,353,753 5,682 98,778,530 18,246 12,564 778,277, 842 82,540,725 66, 813,028 14,694 1,668 39,812 12,576 928 34,039 405,657,488 76,821,046 321,258,112 29,121,761 6,723,385 24,287,385 138,464,975 19,209,546 60,450,119 167,586,736 25,932,931 84,737,504 2,118 740 " 5,773 12,403,134 739,920 22,451,571 2,313 11,662 1,686 9,237 34 722,737 216,013,981 2,518 063 16,653,420 11,819,462 60,653,244 14,337,525 77,306,664 627 2,425 2,759,334 14;538; 112 70,149 58,466 1,054,473,364 79,304,014 290,597,346 369,901,360 11,683 52,892,071 TRADE 120 121 122 123 124 Wholesalers and jobbers, including exporters, importers, etc Department stores, either wholesale or retail, or both Retail stores, all other etc Commission trade, including commercial travelers and special agents, etc . All other trade, n. p. d.1 Grand total trade 1 N. p. d.—Main business not precisely defined. TABLE 11.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES—Continued. Corporations reporting no net income. Corporations reporting net income. Serial No. Industries. Total number of corporations. Number. Net income. Income tax. War profits and excess profits tax. o o Total tax. Number. Deficit. PUBLIC SERVICE. I. Domestic service: Restaurants, lunch rooms, etc Hotels, board and lodging houses Laundries, cleaning and dyeing All other domestic service, n . p . d.i 125 126 127 128 959 1,580 2,122 619 687 978 1,590 155 $5,177,130 12,561,184 10,540,398 629,472 $397,809 1,027,783 823,623 40,540 $839,855 1,437,710 1,405,265 107,696 $1,237,664 2,465,493 2,228,888 148, 236 272 602 532 464 $1,321,960 4,811,011 1,785,954 239,149 5,280 3,410 28,908,184 2,289,755 3,790,526 | 0,080,281 1,870 8,158,074 £jj 627 1,146 1,799 361 801 1,039 5,305,452 3,407,670 6,569,623 455,857 218,347 489,891 889,871 438,376 1,304,170 1,345,728 656,723 1,794,061 266 345 760 1,519,595 2,244,657 3,071,583 £ >/ 3,572 2,201 15,282,745 1,164,095 2,632,417 3,796,512 1,371 6,835,835 1,178 773 3,813,789 327,209 366,355 693,564 405 1,474,922 752 927 910 473 613 683 2,129,828 2,506,373 2,700,117 173,973 156,562 228,174 103,716 410,451 69,311 277,689 567,013 297,485 279 314 227 997,310 515,486 257,673 254 1,338 4,342,489 5,718,511 273,292 503,119 1,711,420 741,547 1,984,712 1,244,666 159 529 922,968 1,200,024 Total professional and other services 413 •1,867 6,047 4,134 21,211,107 1,662,329 3,402,800 5,065,129 1,913 5,368,383 Grand total public service 14,899 9,745 65,402,036 5,116,179 9,825,743 14,941,922 5,154 20,362,292 8,911 7,543 8,026 2,135 7,207 7,619 1,979 92,328,936 196,409,853 41,165,669 95,899,094 7,323,417 15,091,733 2,829,068 8,232,100 7,236,365 19,202,928 2,274,465 6,507,020 14,559,782 34,294,661 5,103,533 14,739,120 427 336 407 156 1,747,552 2,260,654 1,024,029 2,931,522 Total domestic service II. Amusements: 129 130 131 Theaters, or theatrical organizations, etc Moving pictures All other amusements Total amusements III. Professional and other services: 132 133 i I 134 i 135 ! 13G I 137 j Business services, advertising, appraisers, auditors, actuaries, etc Educational service, including art, colleges, schools, libraries, etc., teachers, etc Curative services, physicians, surgeons, etc Legal services, lawyers, patent attorneys, etc Engineering, mechanical design, invention, scientific research, etc All other service, n . p . d. 1 FINANCE. I. Banking and related business: 138 Bank, general, n p . d. or private bankers 139 National banks 140 State banks 141 Trust companies, or bank and trust companies b 142 143 144 145 146 147 148 149 150 151 152 153 Loan companies, etc Stock and bond brokers Real estate, loan, and insurance agents, realty holding and development companies Holding and leasing realty, not realty business, etc Total banking and related business II. Insurance companies: Life insurance, stock, and mutual companies. Accident, stock companies only Fire, stock companies only Marine, stock companies only Accident, fire, and marine, mutual Fidelity and bonding All other insurance companies, n. p. d.i Total insurance companies All otherfinance,n. p. d., and combinations of I and II, etc.. Grand total finance 1,480 302 ,0,775 ,,927,676 1,032,870 190,538 695,609 49,984 1,728,479 240,522 262 f 139 i 11,444 23,304 6,231 13,980 65,592,884 88,415,088 6,621,610 8,454,067 15,426,609 3,282,142 22,048,219 11,736,209 5,213 9,324 31,062,281 41,385,592 63,145 46,881 592,827,975 49,775,403 54,675,122 104,450,525 16,264 82,621,074 298 238 365 132 395 218 453 108 24 191 17 209 14 275 8,796,516 1,484,320 14,709,637 '841,036 8,679,444 3,456,681 22,334,065 691,555 166,993 1,594,648 103,076 890,908 343,235 2,382,352 929,139 67,448 980,754 114,106 581,788 371,573 1,718.132 1,620,694 234,441 2,575,402 217,182 1,472,696 714,808 4,100,484 190 214 174 115 186 204 178 66,828,135 511,630 8,419,811 1,065,793 20,278,961 20,629 11,317,285 60,301,699 6,172,70T 4,762, 940 10,935,707 1,261 108,442,244 3,145,628 1,555,340 | 4,700,968 59,093,798 60,993,402 j 120,087,200 2,099 2,888 1,870 68,132 49,589 684,660,447 1,018 i 14,911,509 18,543 ALL OTHEE. 154 155 Combinations, predominant industry not ascertainable. Inactive concerns 8,944 43,656 Grand total all other concerns. Grand total 1 799,167 1,410,277 5,220 45 52,600 5,265 317,579 202,061 | 331,879,219 18,475 28,080,757 88,289,071 116,369,8 3,724 43,611 205,974,827 ===== >H 41,191,223 2,792,953 72 331,897,694 28,080,757 88,289,071 116,369,828 47,335 43, 984,176 8,301,511,249 653,198,483 2,505,565, 939 3,158,764,422 11,5518 689,772,361 H o N . p. d.—Main business n o t precisely defined. o TABLE 12.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS. flncome returned for the calendar year ended Dec. 31, 1918.] AGRICULTURE AND RELATED INDUSTRIES. Number. Income classes. Net income. Income tax. War profits and excess profits tax. Total tax. Per cent of total tax to net income. Average amount of tax. Reporting net income: 0 to $2,000 $2 000 t o $5 000 $5,000 t o $10,000.. $10,000 t o $50,000 $50,000 t o $100,000 $100,000 t o $250,000... $250,000 t o $500,000 $500,000 t o $1,000,000 $1,000,000 t o $5,000,000 $5,000,000 and over... . . Total Reporting no net income Grand total . $1,606,161 3,181,518 3,860,376 13,824,939 6,550,954 8,169,138 6,739,736 3,811,759 4,919,439 2,034 1,008 548 640 96 52 19 6 3 4 406 3,481 7,887 1 $136,882 314,409 1,312,311 594 708 791,732 583,608 411,453 395,561 $24,040 143,346 1,608,310 1,374 082 1,404,360 1,748,728 299,988 1,598,196 $160,922 457, 755 2,920, 621 1 968 790 2,196, 092 2,332, 336 711,441 1,993,757 52,664 020 22,317,042 4 540 664 8 201 050 12 741 714 30,346,978 4,540,664 8,201,050 12,741,714 $160 835 4,563 20,508 42,233 122,755 118,574 664,586 2 5.06 11.86 21.13 30.05 26.88 34.61 18.66 40.53 Total Reporting no net income Grand total . .. . . . .. 1 754 1,034 621 1,163 347 331 134 66 55 19 $1,344,570 3,425,731 4,433,164 27,684,259 24,113,581 51,462,856 45,468,149 48,308,970 133,719,633 227,816,296 5,524 5,137 10,661 1 2 24.96 5 372 • 3 MINING AND Q U A R R Y I N G . Reporting n e t income: ^0 to $2,000 $2,000 t o $5,000... $5,000 to $10,000 $10,000 t o $50,000 $50,000 t o $100,000. $100,000 t o $250,000 $250,000 t o $500,000 $500,000 t o $1,000,000 $1,000,000 to $5,000,000 $5,000,000 and over in p 0 $159,652 357,294 2,383,515 1,894,321 3,721,889 3,495,697 4,035,979 12,315,297 20,814,088 $27, 240 213,137 5,435, 964 7,359, 022 18,940,774 15,502,113 13,414,110 29,303,134 51,991,151 $186,892 570,431 7,819,479 9,253,343 22,662,663 18,997,810 17,450,089 41,618, 431 72,805,239 557,777 209 171,473,129 49,177 732 142 186 645 191 364 377 496,304,080 49,177,732 142,186,645 191,364,377 $181 919 6,724 2 6,667 68,467 141,775 264,395 756,699 3,831,855 2 5.46 12 87 28.25 38.37 44.04 41.78 36.12 31.12 31.94 2 50,760 i 33.78 MANUFACTURING:—EMBRACING ALL MANUFACTURES. Reporting net incomes: " 0 to $2 000 $2,000 t o $5,000 $5,000 t o $10,000.. .. $10,000 t o $50,000 . $50,000 t o $100,000.. $100,000 t o $250,000 $250 000 t o $500,000 $500,000 t o $1,000,000. $1,000 000 t o $5,000,000 $5,000,000 a n d over . . Total Reporting no net income Grand total 12,861 9,855 6,893 12,472 3,532 2,960 1,252 746 530 104 $11,072,733 31,950,011 49,350,338 291,514,562 249,640,958 465,326,578 437,793,885 517,169,283 1,034,592,558 1,603,085,108 $1,429,097 3,913,553 24,991,328 19,725,362 35,718,898 31,002,391 36,665,369 73,910,527 110,566,852 $335,188 2,945,725 58,061,029 77,323,069 160,752,339 175,440,091 209,442,251 413,143,469 676,678,272 $1,764,285 6,859,278 83,052,357 97,048,431 196,471,237 206,442,482 246,107,620 487,053, 996 787,245,124 $179 995 6,659 27,477 66,375 164,890 329,903918,970 7,569,665 51,205 16,069 4,691,496,014 i 157,376,278 337,923,377 1,774,121,433 2,112,044,810 255,081 67,274 4,534,119,736 337,923,377 1,774,121,433 2,112,044,810 5.52 13.90 28.49 38.88 42.22 47.16 47.59 47.08 49.11 2 45.12 MANUFACTURING: FOOD PRODUCTS, LIQUORS, AND TOBACCO. Reporting net income: 0 to $2,000 $2 000 t o $5 000 $5,000 t o $10,000 . . . $10 000 t o $50 000 $50 000 t o $100 000 $100,000 t o $250,000 . . $250,000 t o $500 000 . $500,000 t o $1,000,000 $1,000,000 t o $5,000,000. ... $5,000,000 and over Total .. Reporting no net ineome Grand total 1 Deficit. 3,042 1,958 1,297 2 225 561 410 135 80 56 14 $2,378,410 6,334,055 9 266 446 50 932 720 39,790,285 64,318,477 45,529,211 53,443,348 112 244 454 145,659,720 9 778 2,879 12,657 2 $282,166 729,243 4 285 323 3,130,119 4,966,007 3,504,863 4,360,955 9 171 234 11,013,510 $66,127 595,055 10,771 400 12,582,176 22,003,928 15,487,885 16,941,877 34,270 296 52,591,428 $348,293 1,324,298 15 056 723 15,712,295 28,969,935 18,992,748 21,302 832 43 441 ,530 63,604,938 $178 1,021 6,767 28,008 65,780 140,687 266,285 775 742 4,543,210 529 897 126 131,417,420 41,443,420 165,310 172 206 753 592 230 694 498,479,706 41,443,420 165,310,172 206,753,592 5.50 14.29 29.56 39.49 41.93 41.72 39.86 38.70 43.67 2 Q O 39.19 Average for returns reporting net income of $2,000 and over. O CO TABLE 12.—CORPORATION BE TURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued. MANUFACTURING: TEXTILE AND TEXTILE PRODUCTS. Income classes. Number. Net income. Reporting net income: 0 to $2,000 $2,000 t o $5,000 $5,000 t o $10,000 $10,000 t o $50,000 $50,000 t o $100,000 $100,000 t o $250,000... $250,000 t o $500,000.... $500,000 to $1,000,000.. $1,000,000 to $5,000,000 $5,000,000 and o v e r . . . . 1,232 1,292 877 1,713 629 626 339 179 123 8 $1,238,383 3,971,870 6,317,900 40,810,498 44,591,2cS3 99,303,503 120,105,442 122,050,501 224,676,904 102,171,353 Total Reporting no net income.. 7,018 1,345 8,363 Grand tot<U Income tax. Total Reporting no net income Grand total Total tax. Average amount of tax. $161,887 497,480 3,310,394 3,156,021 6,663,182 7,470,707 7,652,676 14,837,186 5,186,818 $42,011 414,219 9,794,878 16,927,761 42,522,675 57,170,273 57,919,102 100,784,251 58,938,094 $203,898 911,699 13,105,272 20,083,782 49,185,857 64,640.980 65,571; 778 115,621,437 64,124,912 $158 1,040 7,650 31,930 78 572 190,681 366,323 940,012 8,015,614 765,237,637 17,683,788 48,936,351 344,513,264 393,449,615 268,000 757,553,849 48,936,351 344,513,264 393,449,615 MANUFACTURING: L E A T H E R AND L E A T H E R Reporting n e t income: 0 to $2 000 $2,000 to $5 000 $5,000 t o $10,000 $10 000 t o $50 000 $50^000 to $100 000 $100 000 t o #250 000 $250,000 t o $500 000 $500,000 t o $1.000,000 $1,000,000 to $5,000,000 $5,000,000 and over War profits and excess profits tax. Per cent of total tax to net income. 5.13 14.43 32.11 45.04 49.53 53.82 53.72 51.46 62.76 2 51.50 H o ii PRODUCTS. o o . . . . . . . . . . . 228 234 184 451 150 103 44 25 13 2 $202 711 763 303 1,328,349 11,315 770 10,563,012 16,251,977 15,709,833 18,369,681 22,251,115 19,621,003 1,434 290 1,724 $34 683 105,522 976 159 856,533 1,294,335 1,210,273 1,331,118 1,740,102 2,201,615 $6 244 82,597 2,279,107 3,029,356 5,260,595 5,398,362 7,035,990 7,581,200 1,106,114 $40 927 188,119 3,255,266 3,885,889 6,554,930 6,608, 635 8,367,108 9,321,302 3,307,729 $175 1,022 7,218 25,906 63,640 150,196 334,684" 717,023 1,653,865 116,376,754 12,743,604 9,750,340 31,779,565 41,529,905 234,436 113,633,150 9,750,340 31,779,565 41,529,905 5.36 14.16 28.77 36.79 40.33 42.07 45.55 41.89 16.86 2 35.75 MANUFACTURING: RUBBER AND RUBBER GOODS. Reporting; net income: 0 to $2,000 $2,000 t o $5,000 $5,000 t o $10,000 . $10,000 t o $50,000 $50,000 t o $100,000 $100,000 t o $250,000 $250,000 t o $500,000 $500,000 t o $1,000,000 $1,000,000 t o $5,000 000 $5,000,000 and over $65,328 263.280 383 266 2,149,740 2,335 246 4,723,145 78 80 54 93 34 27 24 10 6 6 7,677,851 11,159,314 64,641,321 Total Reported no net income 412 153 Grand total 565 . . , . .... ... $11,921 30,632 193,573 215,141 395,875 701,833 556,792 865 352 5,555^235 $3,591 24,328 350,109 472,020 1,369,630 2,303,840 3,022,570 3,938,077 18,330,643 $15,512 54 960 543,682 687,161 1,765,505 3,005,673 3,579,362 4,803,429 23,885,878 $194 1,018 5,846 20,211 65,389 125.236 357,936 800 572 3,980,980 5.89 14.34 25.29 29.42 37.38 36.67 46.62 43.04 36.95 101,595,112 11,814,379 8.526,354 29,814,808 38,341,162 2 114,794 2 37.76 99,780,733 8,526,354 29,814,808 38,341,162 8, im, 621 i MANUFACTURING; LUMBER AND WOOD PRODUCTS. i Reporting net income: 0 to $2,000 U2 981 932 778 1,591 349 236 73 33 12 $2,000 to $5,000... $5,000 to $10,000 $10,000 to $50,000... . $50,000 to $100,000. $100,000 to $250,000 $250,000 to $500,000... $500,000 to $1,000,000 $1,000,000 to $5,000,000 $5,000,000 and over... Total. Reporting no net income . .. . . Grand total i Deficit. $145,827 454,243 3,276,341 2,110,814 3,268,467 2,230,315 1,904,193 1,425,518 $16,681 287,579 5,960,220 6,275,163 8,646,654 6,845,690 5,983,759 6,842,024 $162,508 741,822 9,236,561 8,385,977 11,915,121 9,076,005 7,887,952 8,267,542 $174 953 5,806 24,029 50,488 124,329 239,029 688,962 5.26 13.18 25.34 34.14 32.54 35.18 35.98 43.75 173,868,833 16,703,156 14,815,-718 40,857,770 55,673,488 2 13,905 2 32.19 157,165,677 14,815,718 40,857,770 55,673,488 . 4,985 1,535 . . $897,875 3,089,921 5,629,553 36,449,614 24,561,882 36,619,784 25,800,742 21,924,184 18,895,278 6,520 1 Q O 2 Average for returns reporting net income of $2,000 and over. O Or TABLE 12.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued MANUFACTURING: PAPER, PULP AND PRODUCTS. Number. Income classes. Reporting net income: 0 to $2,000 . $2,000 t o $5,000... . $5,000 to $10,000.. $10,000 t o $50,000 . $50,000 to $100.000.. $100,000 t o $250,000 . $250 000 to $500 000 $500,000 t o $1,000,000 $1,000,000 t o $5,000 000 $5,000,000 and over . . . 118 294 187 354 125 106 48 37 8 Net income. Income tax. War profits and excess profits tax. Total tax. Average amount of tax. $113,387 802,039 1,359,080 8,636,332 9,099,940 17,175,852 16,198,309 26,933,027 15,868,537 $25,270 108,330 743,198 774,697 1,404,777 1,112,939 2,049,839 1,591,482 $3,446 80,863 1,729,881 2,397,472 5,257,335 6,831,712 9,659,975 2,563,798 $28,716 189,193 2,473,079 3,172,169 6,662,112 7,944,651 11,709,814 4,155,280 $98 1,012 6,986 25,377 62,850 165,514 316,481 519,410 2 Total Reporting no net income 1,277 252 1 96,186,503 3,471,487 7,810,532 28,524,482 36,335,014 Grand total . 1,529 92,715,016 7,810,532 28,524,482 36,335,014 31,350 Per cent of total tax to net income. 3.58 13.92 28.64 34.86 38.79 49.05 43.48 26.18 2 in 37. 82 72 o MANUFACTURING: PRINTING AND PUBLISHING. 8 Reporting net income: 0 to $2,000 $2,000 t o $5,000... $5,000 to $10,000 $10,000 to $50,000... $50,000 to $100,000 $100,000 to $250,000... $250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 t o $5,000,000 $5,000,000 and over 2,299 1,247 696 708 128 83 17 8 6 $1,757,944 4,013,187 4,868,516 14,919,621 9,053,657 12,698,269 5,300,049 5,869,268 7,461,705 Total Reporting no net income 5,192 2,006 7,198 Grand total $179,705 385,193 1,367,854 778,447 1,141,610 430,398 554,212 711,427 $21,356 266,162 2,108,408 2,229,127 2,889,695 1,590,462 1,222,629 1,520,962 $201,061 651,355 3,476,262 3,007,574 4,031,305 2,020,860 1,776,841 2,232,389 65,942,216 19,845,864 5,548,846 11,848,801 17,397,647 56,096,352 5,548,846 11,848,801 17,397,647 $161 936 4,910 23,497 48,570 118,874 222,105 372,065 2 6,014 5.01 13.38 23.30 33.22 31.75 38.13 30.27 29.92 2 27.11 5) MANUFACTURING: CHEMICALS AND A L L I E D SUBSTANCES. I Reporting net income: Oto $2,000 $2,000 to $5,000 $5,000 to $10,000 $10,000 to $50,000 $50,000 to $100,000 $100,000 to $250,000.-.. $250,000 to $500,000..-. $500,000 to $1,000,000.. $1,000,000 to $5,000,000 $5,000,000 and over.... 550 491 912 257 238 81 59 39 11 Total Reporting no net income. Grand total 666 ,83i; 273 3,467, 488 20,803, 487 18,353. 288 37,235'(665 28,741! 531 40,295; 461 81,534:,516 161,313;,630 $84,931 275,581 1,788,462 1,428,554 2,987,683 2,174,669 3,139,888 6,396,377 11,939,076 $22,320 188,402 4,075,087 5,694,277 11,461,467 10,012,285 13,777,166 25,799,271 59,361,698 $107,251 463,983 5,863,549 7,122,831 14,449,150 12,186,954 16,917,054 32,195,648 71,300,774 $195 945 6,429 27,715 60,711 150,456 286,730 825,529 6,481,889 5.86 13.38 28.18 38.81 38.80 42.40 41.98 39.49 44.20 2 60,882 2 40. 81 3,576 1,639 1 394,413,005 14,870,639 30,215,221 130,391,973 160,607,194 5,215 379,542,366 30,215,221 130,391,973 160,607,194 MANUFACTURING: STONE, CLAY, AND GLASS PRODUCTS. Reporting net income: 0 to $2,000 $2,000 to $5,000 $5,000 to $10,000 $10,000 to $50,000 $50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1,000,000... $1,000,000 to $5,000,000. $5,000,000 and over $55,007 145,461 967,596 668,210 1,075,467 612,385 592,972 1,497,585 857,199 $6,478 70,948 1,645,489 2,039,119 4,191,092 2,880,325 2,245,448 7,740,714 4,764,865 $61,485 216,409 2,613,085 2,707,329 5,266,559 3,492,710 2,838,420 9,238,299 5,622,064 $168 859 5,885 24,390 59,847 139,708 283,842 923,830 2,811,032 5.14 12.11 24.46 34. 58 39.36 43.41 39.07 45.43 46.58 1,856 966 83,046,868 i 7,737,380 6,471,882 25,584,478 32,056,360 2 24,527 2 38.81 2,822 5,309,4S8 6, 471,882 25,584,478 32,056,360 88 I 25 I 10 ! 10 i 2! Total Reporting no net income. Grand total.. $456,980 1,195,603 1,787,186 10,680,832 7,830,038 13,381,696 8,047,262 7,264,790 20,334,171 12,068,310 549 365 252 444 111 i Deficit. 2 Average for returns reporting net income of $2,000 and over. TABLE 12.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued. MANUFACTURING: METAL AND METAL PRODUCTS. Income classes. Reporting net income: 0 to $2,0 00 $2,000 to $5,000 $5,000 to $10,000 $10,000 to $50,000 $50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1,000,000... $1,000,000 to $5,000,000. $5,000,000 and over Total Reporting no net income.. Grand total Number. Net income. Income tax. "War profits and excess profits tax. Total tax. Average amount of tax. Per cent of total tax to net income. 2,051 1,806 1,362 2,775 879 789 359 243 220 55 $2,043,854 6,096,262 9,854,535 66,710,288 61,721,893 123,837,866 126,613,423 169,411,758 451,803,909 .,035,233,713 $284,394 784,639 5,638,661 4,825,676 9,388,543 8,715,270 11,078,469 30,585,439 69,188,025 $112,764 588,628 14,032,296 19,435,217 44,021,419 53,266,214 76,606,417 196,228,996 458,250,200 $397,158 1,373,267 19,670,957 24,260,893 53,409,962 61,981,484 87,684,886 226,814,435 527,438,225 27 601 67,693 172,650 360,843 1,030,975 9,589,786 6.51 13.94 29.49 39.31 43.13 48.95 51.76 50.20 50.95 10,539 3,167 2,053,327,501 144,256,014 140,489,116 862,542,151 1,003,031,267 2118,171 2 48. £ 13,706 2,009,071, 487 140, 489,116 862,542,151 1,003,031,267 $220 1,008 O 00 Z/2 H H H ALL O T H E R MANUFACTURING I N D U S T R I E S . Reporting net income: 0 to $2,000 $2,000 to $5,000 $5,000 to $10,000 $10,000 to $50,000 $50,000 to $100,000 $100,000 to $250,000.... $250,000 to $500,000.... $500,000 to $1,000,000.. $1,000,000 to $5,000,000 $5,000,000 and o v e r . . . 1,345 1,097 715 1,206 309 254 107 62 37 $1,081,195 3,589,218 5,088,019 28,105,660 21,740,434 39,780,344 37,551,462 43,929,414 68,362,655 62,376,058 Total Reporting no net income. 5,138 1,837 6,975 Grand total $163,306 397,229 2,443,767 1,781,150 3,132,952 2,838,739 3,444,255 5,088,825 4,625,374 $34,170 346,944 5,314,154 6,241,381 13,127,849 13,653,043 15,027,318 25,873,880 23,335,230 $197,476 744,173 7,757,921 8,022,531 16,260,801 16,491,782 18,471,573 30,962,705 27,960,604 $180 1,041 6,433 25,962 64,019 154,129 297,929 836,829 4,660,101 5.50 14.63 27.60 36.90 40.86 43.91 42.05 45.29 44.83 311,604,459 116,832,547 23,915,597 102,953,969 126,869,566 2 33,448 2 40.86 294,771,912 23,915,597 102,953,969 126,869,566 O CONSTRUCTION. Reporting net income: Oto $2,000 $2,000 to $5,000 $5,000 to $10,000 $10,000 to $50,000 $50,000 to $100,000 $100,000 to $2oO,000.... $250,000 to $500,000.... 500,000 to $1,000,000... $1,000,000 to $5,000,000 $5,000,000 and over... 2 354 1 421 648 633 106 80 25 13 12 $1 845 627 4,574,055 4,534,474 13,061,400 7,652,461 12,389,234 8,899,851 9,052,081 31,231,049 41,622,391 $203,396 338,493 1,091,214 567,408 801,426 493,290 643,903 1,498,937 1,783,170 $60,219 416,366 2,701,825 2,541,993 5,551,196 4,566,417 3,574,402 18,704,214 28,421,589 $263,615 754,859 3,793,039 3,109,401 6,352,622 5,059,707 4,218,305 20,203,151 28,204,759 Total Reporting no net income. Grand total 5,297 2,434 134,862,623 116,614,016 7,421,237 64,538,221 71,959,458 7 731 118,248,607 7,421.237 64,538,221 71,959,458 $186 1,165 5,992 29,334 79,408 202,388 324,485 1,683,596 5,640,952 2 5. 76 16.65 29.04 40.63 51.28 56.85 46.60 64.69 67, 76 24,451 2 54.10 TRANSPORTATION AND OTHER PUBLIC UTILITIES. Reporting net income: Oto $2,000 $2,000 to $5,000 $5,000 to $10,000 $10,000 to $50,000 $50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000.... $500,000 to $1,000,000.. $1,000,000 to $5,000,000 S5,000,000and over.... 2,499 1,031 1,340 272 277 122 74 83 27 Total Reporting no net income. Grand total i Deficit. U, 537,739 8,092,747 7,237,877 29,505,811 19,083,233 44,228,678 43,831,947 53,971,902 170,127,899 397,660,009 $337,097 582,635 2,847,417 1,869,924 4,491,282 4,500,948 5,576,746 16,922,782 45,411,894 $285,135 320,096 2,923,472 2,918,295 6,048,179 5,515,104 6,782,980 26,600,559 15,419,208 $622,232 902,731 5,770,889 4,788,219 10,539,461 10,016,052 12,359,726 43,523,341 60,831,102 $249 876 4,307 17,604 38,049 82,099 167,023 524,378 2,253,004 7.69 12.47 19.56 25.09 23.83 22.85 22.90 25.58 15.30 2 26,088 219. 30 12,564 5,682 1 778,277,842 98,778,530 82,540,725 66,813,028 149,353,753 18,246 679,499,312 82,540,725 66,813,028 149,353,753 y - Average for returns reporting net income of $2,000 and over. TABLE 12.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued. TRADE. War profits arid Income classes. Number. Net income. Reporting net income: 0 to $2,000 $2,000 t o 15,000 $5,000 t o $10,000 $10,000 to $50,000 $50,000 to $100,000 $100,000 to $250,000.... $250,000 t o $500,000.... $500,000 to $1,000,000.. $1,000,000 to $5,000,000 $5,000,000 and over 15,979 17,401 10,116 11,615 1,804 1,054 281 144 65 7 $14, 483,243 57, 961,404 71 357,958 245, 855,271 125, 631,058 160, 511,783 94, 880,830 97, 869,627 122, 364,993 63, 557,197 Total Reporting no net income. 58,466 11,683 1,054,473,364 j 1 52,892,071 | 70,149 1,001,581,293 ! Grand total Income tax. excess profits tax. Total tax. Average amount of tax. Per cent of total tax to net income. $1,569,355 5,617,567 49,745,294 39,034,119 56,824,549 33,853,329 37,945,913 45,424,766 20,582,454 $4,159,616 11,068,123 70,356,941 48,878,477 69,014,085 40,993,854 45,102,608 54,592,699 25,737,957 $239 1,094 6,057 27,094 65,478 145,886 313,213 839,888 3,676,851 7.18 15.51 28.62 38.91 43.00 43.21 46.08 44.61 40.50 79,304,014 I 290,597,346 369,901,360 2 8,706 2 35. 57 79,304,014 290,597,346 369,901,360 $2,590,261 5,450,556 20,608,647 9,844,358 12,189,536 7,140,525 7,156,695 9,167,933 5,155,503 H > I P U B L I C S E R V I C E : P R O F E S S I O N A L , A M U S E M E N T S , H O T E L S , ETC. c Reporting net income: 0 to $2,000 $2,000 to $5,000 $5,000 to $10,000 $10,000 to $50,000 $50,000 to $100,000 $100,000 t o $250,000 $250,000 t o $500,000 $500,000 to $1,000,000... $1,000,000 to $5,000,000. $5^000,000 and over Total Reporting no net income. Grand total 5,168 2,360 1,026 1,002 109 53 21 $3,764,007 7,537,179 7,159,716 20,110,799 7,590,065 7,809,018 7,536,894 3,894,358 9,745 5,154 14,899 $329,076 556,210 1,779,085 646,796 671,205 790,559 343,248 $70,826 472,299 3,278,282 1,970,735 2,102,369 914,970 1,016,262 $399,902 1,028,509 5,057,367 2,617,531 2,773,574 1,705,529 1,359,510 $169 1,002 5,047 24,014 52,332 81,216 226,585 5.31 14.37 25.15 34.49 35.52 22.63 34.91 65,402,036 120,362,292 5,116,179 9,825,743 14,941,922 2 3,265 2 24.24 45,03.9,744 5,116,179 9,825,743 14,941,922 FINANCE, B Reporting net income: 0 to $2,000 $2,000 to $5,000 $5,000 to $10,000 $10,000 to $50,000 $50,000 to $100,000 $100,000 to $250,000.... $250,000 to $500,000.... $500,000 to $1,000,000.. $1,000,000 to $5,000,000 $5,000,000 and over Total Reporting no net income. Grand total 68,132 14,902,665 42,066,458 58,818,724 145,720,984 56,543,879 70,164,078 48,851,819 52,246,282 117,821,740 77,523,818 $1,943,317 4,609,298 13,619,135 5,493,432 6,657,388 4,752,373 4,712,180 10,436,948 6,869,727 $109,313 1,740,068 7,958,679 3,920,975 6,040,539 4,131,980 5,733,865 12,613,597 18,744,386 $2,052,630 6,349,366 21,577,814 9,414,407 12,697,927 8,884,353 10,446,045 23,050,545 25,614,113 $160 762 2,888 11,695 27,725 62,128 139,281 397,423 3,201, 764 4.88 10.79 14.81 16.65 18.10 18.18 19.99 19.56 33.04 084,660,447 1205,974,827 59,093,798 60,993,402 120,087,200 2 3,983 2 17.93 59,093,798 60,993,402 ! 120,087,200 j $167 918 5,126 21,130 55,342 123,687 266,788 846,402 5,040,197 5.18 13.02 23.15 31.06 35.40 35.65 38.02 39.08 35.25 478,685,620 j COMBINATIONS, PREDOMINANT INDUSTRY NOT ASCERTAINABLE. if. Reporting net income: Oto $2,000 $2,000 to $5,000 $5,000 to $10,000 $10,000 to $50,000 $50,000 to $100,000 $100,000 to $250,000.... $250,000 to $500,000.... $500,000 to $1,000,000.. $1,000,000 to $5,000,000 $5,000,000 and over.... Total Reporting no net income. Grand total i Deficit. 2,502 1,017 566 716 153 118 57 41 40 10 $1, 706,241 3, 284,053 3, 990,676 15, 854,832 10, 409,636 18, 447,201 19, 776,656 28, 766,641 86, 639,032 143, 004,251 $147,174 318,931 1,457,637 931,330 1,592,822 1,695,219 2,402,144 7,155,302 12,380,198 5,220 3,724 331,879,219 141,191,223 28,080,757 8,944 I 290,687,996 28,080,757 2 $22,920 200,717 2,212,811 2,301,504 4,937,482 5,354,940 8,536,149 26,700,777 38,021,771 .8,289,071 | 88,289,071 $170,094 519,648 3,670,448 3,232,834 6,530,304 7,050,159 10,938,293 33,85fi, 079 50,401,969 116,369,828 i 116,369,828 | Average for returns reporting net income of $2,000 and over. 2 42,815 2 35.25 6 TABLE 12.—CORPORATION RETURNS—DISTRIBUTION BY INCOME CLASSES BY INDUSTRIAL GROUPS—Continued. INACTIVE CONCERNS. Number. Income classes. Net income. War profits and excess profits tax. Income tax. Total tax. Average amount of tax. Per cent of total tax to net income. i Reporting net income: 0 to $2,000 $2,000 to $5 000 $5,000 to $10,000 $10,000 to $50,000 $50 000 to $100 000 $100,000 to $250,000 $250 000 to $500 000 $500,000 to $1,000,000 $1,000,000 to $5,000,000 $5,000,000 and over. Total Reporting no net income Grand, total - - .... 45 $18,475 45 18 475 12,792,953 43,611 43,656 1 2 774 478 Cl If: Deficit. o TABLE 13—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIES. [Income returned for the calendar year ended. Dec. 31,1918.] ALABAMA. Corporations reporting no net income. Corporations reporting net income. Industrial groups. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and" metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns Total Total number of corporations. Number. 93 135 66 88 $325,231 3,269,931 $23,514 262,588 $21,809 928,191 $45,323 1,190,779 27 47 $92,677 439,303 117 70 3 1,075,191 6,334,950 40,053 1 113 3,052,044 69,184 335,395 2,108 342,180 3,317,764 17,299 411,364 3,653,159 19,407 24 5 0 158 93 65 3 I 122 288,777 408,967 697,744 45 90 24 70 18 37 55 13 58 14 316,245 896,538 61,896 10,235,427 107,315 24,887 72,362 4,462 899,159 7,307 56,272 159,129 3,636 2,530,259 21,753 81,159 231,491 8,098 3,429,418 29,060 36 1 8 35 11 12 4 52,021 26,693 0 0 333,580 1 711 16,374 254,891 68,226 93,969 49,839 g 461 22,120,772 1,703,641 6,857,259 8,560, 900 136 897,304 M 51 137 960 140 776 61 278 33 95 869 95 590 40 461,612 1,231,297 10,568.186 383,421 4,482,716 1,397,524 24,260 126,080 730,241 23,790 344,595 121,090 205,340 60,208 2,738,243 53,839 331,531 324,470 229,600 186, 288 3,468,484 77, 629 676,126 445,560 18 42 91 45 186 21 278 196,036 357, 923 369,571 162,324 501,666 88,123 8,317 3,228 2,337 44,240,690 3,359,799 11,520,890 14,880,689 891 3,113,244 597 o • Net income. Income tax. War-profits and excessprofits tax. Total t a x . Number. o Deficit. Ul H > H £ rr C Hr* K S ^ TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIES—Continued. ALASKA. Corporations reporting no net income. Corporations reporting net income. Industrial groups. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products... Rubber and rubber goods. Lumber and wood products Paper and pulp products . Printing and publishing Chemicals and allied substances Stone clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities . . . Trade Public service—professional amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns Total Total number of corporations. Number. Net income. 2 9 3 82,827 9 8 121 827 Income tax. $8,486 War-profits and excessprofits tax. $38,863 Total tax. $47,349 Number. Deficit. 2 6 $7 32-< 43,391 1 3,230 H 50,200 54,697 3 4,125 227 2 5,147 6 12,502 1 1 8 2 3 2 29 19 423 94 24,020 734 21,537 7,957 5,755 60 142,747 5 2 91,681 4,497 3 1 3,889 227 3 3 14,952 994 1,222 2,216 20 14 232,349 14,204 90,285 104,489 2 1 9 25 4 20 7 29 8 17 2 17 3,707 18,046 3,394 7,432 2,334 3,217 47,537 1,820 10,678 5 45,101 227,661 35,018 122,849 28,451 164 6,924 65,583 5,214 18,110 2,498 127 67 694,256 49,117 153,701 202,818 c o ARIZONA. Agriculture and related industries Mining and quarrying . Manufact uring: Food products, liquors, and tobacco.. Textile and textile products Leather andleather products Rubber and rubber goods Lumber and wood products . Paper and pulp products Printing and publishing . . . . Chemicals and allied substances Stone, clay, and glass products Metaland metal products Allother manufacturing industries .. . . . Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance banking, insurance etc . Combinations—predominant industry not ascertainable Inactive concerns Total . .- 81 79 22 $292,723 8,078,429 $22,868 629,143 $56,735 2,560,830 $79,603 3,189,973 55 57 $503,594 1,151,666 18 15 212,582 17,542 36,342 53,884 3 4,073 26 7 3 38,131 3,579 2,307 5,886 4 106,498 16 2 1 7 2 14 58,476 3,612 6,767 10,379 5 1 180,448 64,902 20,7i3 6,797 1,057 6,263 21,770 13,060 2 2 1 2 1 14,695 5,213 299 53 38 554,539 52,243 52,736 104,979 15 147,962 11 51 172 28 158 38 430 8 29 144 20 107 23 40,296 382,694 1,056,731 31,476 888,220 387,355 3,468 39,290 83,474 1,157 66,584 38,043 15,044 117,415 1,002 139,049 34,102 3,468 54,334 200,889 2,159 205,633 72,145 3 22 28 8 51 15 430 1,786 132,495 86:719 29 148 276,360 57,404 17,759 1,101 417 11,712,463 936,270 2,976,913 3,913,183 684 2,404,893 $364,405 245,995 $22,500 20,323 $22,490 25,859 $44,990 46,182 $179,803 119,485 47,821 8,927 2,457 129 408,428 253,740 95,061 5,440 105,511 6,855 869,662 301,561 103,988 7,897 129 1,278,090 10,508 36,437 8,207 5,469 9,311 38,577 257,448 47,862 23,497 20,760 49,085 293,885 56,069 28,966 30,071 537,694 1,612,047 2,149,741 17,184 Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries.. Total manufacturing 70 10 1 1 128 1 19 19 11 15 12 57 9 1 1 107 1 16 16 10 761,483 186,949 29,443 3,075 4,499,468 171 150,362 610,466 131,070 87,527 117,598 287 235 I 6,577,612 H C Ul o ARKANSAS. 113 50 Ul 21 245,442 878 18,325 11,939 25,926 7,256 52 422,132 g TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—-Continued. ARKANSAS—Continued. Corporations reporting no net income. Corporations reporting net income. Total number of corporations. Number. Industrial groups. Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance banking insurance, etc . . . . Combinations—predominant industries not ascertainable Inactive concerns Total Net income. Income tax. War-profits and excessprofits tax. Total tax. Number. Deficit. 11 91 632 78 564 54 113 7 59 583 63 519 43 3 $111 836 432,313 7,662;656 493^ 560 4,029 484 361,680 $7 292 38,399 548,594 39,714 306 725 29,542 $38 535 19,606 2,009, 616 86, 971 336, 289 45,179 $45 827 58,005 2,558,210 126,685 643,014 74,721 4 32 49 15 45 11 110 $66 192 416,772 356,978 23,100 115, 442 99, (:80 . 847 1,993 1,624 20,279,541 1,550,783 4,196,592 5,747,375 369 1,800,431 CALIFORNIA. Agriculture and related industries Mining and quarrying Manufac t uring: Food products, liquors, and tobacco Textile and textile products Leather and leather products Eubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries ' ! Total manufacturing Construction Transportation and other public utilities Trade , 1,047 702 558 301 $9,187,635 29,284,072 $857,041 2,797,632 $1,022,692 5,316,020 $1,879,733 8,113,652 689 501 $4,8597 422 9,279,655 566 114 44 17 168 26 246 168 70 345 194 416 89 41 13 104 19 186 102 29 251 133 23,403,676 3,369,077 1,611,299 373,623 3,705,840 2,260,242 2,554,652 23,930,767 923.935 13,926,286 2,787,978 1,789,513 214,059 118,715 21,986 356,729 219,445 202,186 1,902,599 63,339 831,365 211,479 7,369,014 1,464,175 546,176 168,056 497,978 389,534 575,547 7,580,128 352,579 6,520, 836 796,025 9,158,527 1,678,234 664, 891 190,042 854,707 608, 979 777,733 9,482, 727 415,918 7,352,201 1,007,504 250 25 3 4 64 7 60 66 41 94 61 2,242,997 87,967 5,320 11,661 908,281 24,737 217,505 449,644 364,686 487,062 791,891 1,383 J 78,847,375 5,931,415 26,260,048 32,191,463 675 5,591,751 172,322 1,899,509 " 248,720 2,425,240 5,112,604 10,139,608 2,597,562 7,012,113 13,388,328 101 371 727 1,595,855 3,210,402 3,648,844 1.958 °?,L'Z __ . 'VKOZIHY > Public service—professional, amusements, hotels, etc JH inance banking, insurance etc Combinations—predominant industry not ascertainable Inactive concerns... Total 791 3,535 582 2,145 511 2,043 277 3 3,745,385 26,172.143 11,675; 902 1 932 304,545 2 430 413 1,130,275 455,468 694,478 1,659,876 760,013 3,124.891 2,790;,151 14,464 7,881 22(3,771,653 18,771,872 53,086,034 380 1,692 ' 505 2,442 1,560,970 11.826.910 2,848,474 '551,744 71,857,906 8,083 44,974,027 127 388 $635,957 4,094,975 COLORADO. Agriculture and related industries. Mining and quarrying 370 569 243 181 $2,910,408 4,741,956 $245,911 389,607 $488,043 1,255,492 $733,954 1,645,099 Manufacturing: Food products, liquors, and tobacco.. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products , Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries... 193 21 8 5 36 4 82 62 30 81 44 147 16 7 3 19 3 66 36 24 52 29 38,453,391 416,906 35,488 4,720 475.351 45^ 956 586,331 669, 850 1,109,551 4,015,864 605,077 2,477,041 28/933 2,408 143 42,798 4,882 51,296 63,352 112,347 445, 719 28,827 16,867,207 147,111 2,203 19,344,248 176,044 4,611 143 133,136 4,882 121,023 153,813 239, 689 594,031 344,824 586 402 46,418,485 3,257, 746 17,858,698 69 215 1,315 265 1,280 187 2,334 38 130 1,091 180 906 96 6 11/,osa 2,019,326 10,052,024 613,022 6,496,037 840,399 518 7,106 216,358 727,198 53,313 527, 768 79,899 16, 799 21,249 2,210,205 57,086 562,314 58,972 7,170 3,273 74,209,860 5,504,966 22,528,858 Total manufacturing. Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns Total. 90,338 69, 727 90, 461 127,342 148,312 315, 997 456,122 13,457 3,284 27,250 74,972 3,225 24,613 32,189 29,040 390,380 38,191 164 1,092,723 31 85 224 85 374 91 2,328 97, 472 2,420,383 663,336 227, 959 1,342,567 351,835 112,063 28,033,824 3,897 11,039,270 21,116,444 23, 965 237, 607 2,937, 403 110,399 1,090,082 138,871 CONNECTICUT. Agricultural and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Zfl 78 17 41 6 $858,179 111,092 $60,831 11,178 $286,690 6,626 $347,521 17,804 3/ 11 $298,398 58,674 117 228 16 17 47 90 205 12 10 32 2,823,204 30,970,096 553,055 879,907 231,809 230,774 2,043,132 44,407 73,285 20,158 756,075 12,893,513 163,410 242,968 14,370 986,849 14,936,645 207,817 316,253 34, 528 27 23 4 7 15 391,050 168,455 26,537 67,437 32,835 rrj TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued. 00 CONNECTICUT—Continued. Industrial groups. Manufacturing—Continued. Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc... Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns Total Total number of corporations. Corporations reporting Corporations reporting net income. Number. Net income. Income tax. Deficit. $46,940 154,387 56,783 108,408 1,423,803 841,232 1,273,176 121,848,895 8,523,048 46,840,103 55,363,151 273 3,317,867 1,036,450 6,775,011 10,604,229 70,139 745,163 786,014 41,697 1,529,870 260,443 110, 950 181,217 2,453, 836 67,397 1,169,569 2,327,408 181,089 926,380 3,239,850 109,094 2,699,439 2,587,851 47 57 182 90 203 60 590 140,955 1,874,027 544,313 258,242 12,028,383 53,443,796 65,472,179 1,550 10,782,919 $95,587 789,211 $5,905 93,586 $36,168 $42,073 93,586 10 $61,529 28,385 688,067 2,140,261 359,168 191,207 355, 478 171,097 210,960 56.502 137,218 23,047 13, 760 25, 554 13,296 18.503 141,228 981,906 155,934 74,542 123,877 54,289 38,353 1,098 199 259 1,134 290 709 150 592 152 202 952 200 506 90 2 4,799 3,249 162,323,386 1,371 Number. $665,406 200,032 585,284 270, 921 29,153, 473 8,005,943 $104,171 63,542 118,649 72,581 4,479,173 413 162 Total tax. $561,235 136, 490 466,635 198,340 24,674,300 6, 732, 767 SI, 498,539 784,585 1,546,433 858, 578 63,655,263 18,047,426 35 76 41 22 46 104 57 31 510 198 War-profits and excessprofits tax. no net income. 641,630 15,780,440 4,667,423 37 3,447,593 377,137 465, 713 DELAWARE. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing 7 17 11 5 44 10 9 1 13 5 42 9 5 1 11 16 3 11 197,730 1,119,124 178, 981 88,302 149,431 67,585 56,856 6I 28,321 3,302 34,300 3,794 119,872 12,068 3 rji O J o o I Chemicals and allied substances Stone clay and glass products Metal and metal products -. . All other manufacturing industries Total manufacturing Construction. . Transuortation and other Dublic utilities Trade Public service—professional amusements, hotels, etc . Finance, banking, insurance, etc Combinations—predominant industry not ascertainable 11 6 21 10 9 4 16 6 36,683,953 229,123 1,455,535 179,323 2,696,061 26;840 82,972 16,396 13,183,444 738,232 32,105 15,879,505 26,840 821,204 48,501 2 2 5 4 26 374 4,503 313,396 4,430 146 117 42,664.172 3,110,149 15,523,910 18,634,059 29 550,360 346,811 368,698 1,013,960 573,486 843,550 34,597 13,422 26,371 69,169 27,055 74,248 2,014 195,979 125,751 254,213 316,084 58,603 5,138 209,401 152,122 323,382 343,139 132,851 7,152 3 15 10 8 50 12 161 6,114 442,568 25,768 33,491 720,320 55,125 15,342 46,730,072 3,421,919 16,515,846 19,937,765 304 1,939,002 $818 2,053 11 6 $18,339 58,431 7 132,197 680 Inactive concerns 23 30 102 29 145 24 161 Total 688 -- - DISTRICT Agriculture and related industries Mining and quarrying Manufacturing: Pood products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods . . Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances . Stone clay and glass products Metal and metal products . All other manufacturing industries Total manufacturing Construction ... Transportation and other public utilities. Trade Public service—professional, amusements, hotels, etc Finance banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns Total 20 ' 15 92 21 95 12 384 OF COLUMBIA. 8 14 2 3 $6,766 21,114 $328 2,053 $490 21 6 14 5 1,420,713 40,246 115,346 3,111 463,177 5,679 578,523 8,790 1 2 5 37 10 3 20 11 i 421 1,075 1,496 13,270 61,225 16,056 142 109,653 9,959 50,781 249,451 34,746 214,150 29,707 64,051 310,676 50,802 142 323,803 39,666 i 2 17 7 6,585 522 169,609 809,812 177,760 3,849 1,184,447 123,095 l 9 3 1 3 4 1,358 53,433 91,098 31,076 13,921 11,428 49,157 116 86 3,936,638 329,183 1,048,766 1,377,949 30 384,348 40 37 226 110 151 17 31 26 199 90 106 9 157,733 2,635,742 4,666,916 1,537,693 2,079,684 58,214 10,358 288,928 308,839 125,712 191,193 4,122 24,452 175,988 1,720,474 445,147 103,750 13,071 34,810 464,916 2,029,313 570,859 294,943 17,193 9 11 27 20 45 8 102,614 237,066 103,346 61,639 167,157 199,344 719 552 15,100,500 1,260,716 3,532,138 4,792,854 167 1,332,284 1 4 28 7 1 5 TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued. FLORIDA. Corporations reporting no net income. Corporations reporting n e t i n c o m e . Industrial groups. Agriculture and related industries., Mining and quarrying Manufacturing: Food products, liquors, and tobacco. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products.. Printingw and ^ publis blishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries. Total manufacturing. Construction Transportation and other public utilities. Trade. Public service-7-prqfessionai, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns Total. Total number of corporations. Number. Net income. Income tax. War-profits and excessprofits t a x . Total tax. Number. Deficit. 190 10 $1,240,508 6,744 $100,002 277 $241,707 189 $341, 709 466 $393,368 •11,760 96 610,569 35,234 49,881 1,950 84,980 6,707 134,861 8,657 167,268 1,040 1,671,814 4,893 179,641 683,358 31,070 91,282 152,557 347 11,925 58,958 2,537 6,503 26,205 295,753 448,310 347 46,533 151,948 5,378 22,736 31,580 37 34,608 92,990 2,841 16,233 5,375 > 445,934 15,141 103,809 13,628 10,125 368 257 3,570,850 310,863 539,487 850,350 111 756,945 35 160 694 152 840 123 451 23 102 567 89 475 70 2 47,806 949,324 5,025,881 350,351 2,222,663 659,073 239 2,125 79,097 385,720 23,027 155,683 59,357 1,416 153,308 796,930 37,604 50,746 67,937 3,541 232,405 1,182,650 60,631 206,429 127,294 12 58 127 63 365 53 449 147,658 542,887 496,553 164,797 2,464,661 349,131 67,710 3,023 1,685 14,073,439 1,116,151 1,889,324 3,005,475 1.338 5,428,470 $26,999 21,625 $40,586 46,413 $67,585 68,038 GEORGIA. Agriculture and related industries. Mining and quarrying 179 36 119 19 $425,006 255,255 O $369,918 105,331 O Manufacturing: Food products, liquors, and tobacco. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries.. 161 164 8 2 143 10 66 165 46 73 42 Total manufacturing. Construction Transportation and other public utilities Trade Public service-^-prqfessional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns Total. 134 156 8 2 115 10 53 132 40 5,181,425 26,066,847 506,661 16,966 1,571,388 640,188 469,799 3,529,426 527,407 1,688,479 830,730 313,198 1,391,884 34,147 1,427 116,929 46,046 39,265 290,241 44,051 151,809 54,931 2,412,745 14,082,742 198,100 1,066 369,956 232,504 59,999 775,955 98,333 296,158 305,520 2,725,943 15,474,626 232,247 2,493 486,885 278,550 99,264 1,066,196 142,384 447,967 360,451 748 41,029,316 2,483,928 18,833,078 21,317,006 60 228 1,349 132 1,152 129 44 160 1,217 103 960 87 1 486,825 2,232,190 16,786,593 776,096 8,556,943 1,592,916 1,530 45,072 236,681 1,209,859 59,769 776,908 168,125 9,582 26,854 4,367,002 127,043 334,673 163,847 54,654 263,535 5,576,861 186,812 4,384 3,458 72,142,676 5,028,966 23,949,078 2S,978,044 $4,213,032 $403,700 $750,57 $1,160,27 4,967,754 397,007 1,548,206 1,945,213 4,029 37,348 15,920 14,755 192,492 4,410 18,784 229,840 20,330 i,m;58i 331,972 27 315,100 126.048 28 616,349 30,515 331,090 10,353 81,515 7,213 132 1,518,183 132 29 192 42 238 129,026 1,345,364 1.030,617 '103,337 1,356,246 389,274 5,157 926 6,352,453 ^ $341,014 27,199 \A ^ HAWAII. Agriculture and related inuubUieo. Mining and quarrying Manufacturing: Food products, liquors, and tobacco.. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries... Total manufacturing Construction Transportation and other public utilities.. Trade Public services-professional, amusements, hotels, etc. Finance, banking, insurance, etc 35 123,212 975 1,624 59,087 507,729 141,074 10 14,296 4,639 2,941 82 33 127 20 99 52 5,680,209 454,304 1,759,863 2,214,167 120,452 1,936,578 2,155,534 42,238 1,046,932 12,567 192,469 215,305 2,659 95,020 7,651 288,807 151,279 3,993 100,961 20,218 481,276 366,584 6,652 195,981 31 143,308 9,034 91,273 115,446 1,421 83,971 TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued. H A W A I I—Continued. Corporations reporting no net income. Corporations reporting net income. Industrial groups. Combinations—predominant industry not ascertainable Inactive concerns Total Total number of corporations. Number. Net income. Income tax. War-profits and excessprofits tax. Total tax. Number. Deficit. 38 21 27 $8,828,834 $707,004 $2,862,224 $3,569,228 11 21 $62,624 9,558 479 337 24,023,809 2,083,028 ! 5,931,355 8,014,383 143 884,848 vi IDAHO. Agriculture and related industries.. Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stonp clav and friars Droducts Met^l ^n<i metal products ., All other manufacturing industries Total manufacturing Construction Transportation a n d other public utilities Trade Public service—professional, amusements, hotels, etc Finance banking,insurance, etc Combinations—predominant i n d u s t r y n o t ascertainable Inactive concerns Total. 75 44 46 17 $532,421 2,291,528 $49,122 193,971 $57,535 616,314 $106,657 810,285 29 27 $84,962 219,211 40 27 108,268 7,260 10,102 17,362 13 62,081 1 1 4,372 285 19 13 1,330,298 140,358 280,355 6 34,002 13 1 5 6 10 1 1 5 386 53 386 53 3 9,773 1 14,214 2 053 1,209 364,605 1,092 7,591 3,227 59 2 87 285 139,997 24,575 146,735 171,310 4 1 1,826,111 172,917 296,834 469,751 28 116,691 1 17 4 1 40 253 42 179 20 1,869 120,526 1,437,860 45,598 966,959 82,322 8,837 106,446 1,245 67,381 7,588 4,133 138,340 683 112,648 12,970 244, 786 1,828 180,029 7,588 3 57 292 54 255 46 270 17 39 12 76 26 270 33,151 183, 725 173,324 36,076 645,965 101,848 8,702 1,184 657 7,305,194 607,507 1,226,387 1, 833,894 527 1,603,655 ILLINOIS. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc... Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns Total 190 542 115 $655,807 64,257,224 $45,773 4,491,638 $127,592 26,109,222 $173,365 30,600,860 75 $648,420 2,289,889 110 34 397 98 877 487 143 1,600 870 436 96 23 299 85 560 268 101 1,162 642 57,289,947 22,196,108 6,392,375 961,410 11,903,251 4,468,797 8,334,042 57,078,151 4,702,866 213,111,234 40,474,871 4,242,348 2,236,342 475,828 74,967 1,014,323 301; 392 675,452 4,055,160 328,294 17,634,000 3,038,074 21,210,756 8,533,396 2,251,598 412,226 2,817,064 1,796,754 1,796,206 22,646,409 1,712,648 66,052,637 13,206,774 25,453,104 10,769, 738 2,727, 426 487,193 3,831,387 2,098,146 2,471,658 26,701,569 2,040,942 83,686,637 16,244,848 220 203 14 11 98 13 317 219 42 438 228 1,199,196 598,252 41,281 38,758 953,925 41,130 1,291,149 606,205 270,894 3,540,540 1,652,574 6,121 4,318 426,913,052 34,076,180 142,436,468 176,512,648 1,803 10,233,904 707 1,125 5,273 l',398 2,250 427 2,373 413 701 4,174 851 1,805 267 2 4,837.272 47^280^185 126,655,163 6,643,787 47,429,749 34,651,183 2,160 373,037 5,442,514 9,819,820 588,607 4,199,326 3,815,080 1,171,165 857,664 36,940,398 614,063 5,356,924 2,196,765 1,544,202 6,300,178 46,760,218 1,202,670 9,556,250 6,011,845 294 424 1,099 547 445 160 2,371 931,276 5,386,332 5,210,124 2,425,724 5,768,068 1,360,353 96,407 20,406 12,920 759,325,582 62,851,975 215,810,261 278,662,236 7,486 34,350,497 •ji > ~H INDIANA. Agriculture and related industries Mining and quarrying M anu facturing: Food products, liquors, and tobacco. Textile and textile products Leather and leather products Kubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries.. Total manufacturing 94 244 56 150 $202,831 5,550,545 $15,619 310,449 $1,646 2,708,731 $17,265 3,019,180 82 30 12 327 34 195 123 112 492 219 327 70 25 9 266 32 156 74 84 385 151 7,202,764 2,930,669 1,368,790 135,379 6,050,080 1,812,640 1,019,570 2,130,182 4,037,403 39,201,130 3.192,210 492,588 190,573 102,759 11,511 499,584 122,876 80,908 156,749 258,412 3,020,831 238,005 2,406,806 1,188,381 463,251 23,765 1,328, 725 716,484 112, 486 728,007 1,726,801 13,348,263 903,513 2,899,394 1,378,954 566,010 35,276 1,828,309 839,360 193,394 884,756 1,985,213 16,369,094 1,141, 518 1,579 69,080,817 5,174,796 22,946,482 28,121,278 2,023 j $165,565 767,637 70 12 5 3 61 2 39 49 28 107 68 1,042,253 23,902 113,079 41,500 430,387 8,037 114,393 145,234 139,739 1,455,323 1,929,128 5,442,975 £O TAB LE 13 .—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR TORIE S—Continued. STATES AND TERRI- INDIANA—Continued. Corporations reporting no net income. Corporations reporting net income. Total number of corporations. Number. Industrial groups. Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance, banking, insurance,industry etc Combinations—predominant not ascertainable Inactive concerns Total Net income. Income tax. War-profits and excessprofits tax. Total tax. 188 573 2,036 415 1,945 173 898 131 413 1,751 295 1,595 117 3 $967,467 6,115,099 17,014,997 1,449,961 12,116.463 1,646; 494 1,802 $57,561 607,448 1,246,219 117,842 909,848 129,271 $279,575 525,216 3,693, 793 86,509 1,302,383 378,153 $337,136 1,132,664 4,940,012 204,351 2,212,231 507,424 8,589 6,090 114,146,476 8,569,053 31,922,488 40,491,541 Number. Deficit. 160 285 120 350 56 895 57 $364,547 1,473,656 890,569 461,948 1,434,479 195,929 8,943 2,409 11,206,248 71' O IOWA. Vgriculture and related industries Mining and quarrying Manufacturing: Pood products liquors, and tobacco Textile and textile products . . . . Leather and leather products Rubber and rubber goods . Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances ^tone clay and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade. ... .. . 129 122 80 73 $511,298 1,14 5,158 $42,766 83,489 $47,770 309,622 $90,536 393,111 49 49 $112,443 320,279 360 41 15 12 299 35 13 8 512,988 103,713 61,775 38,052 167,582 6,027 84,016 75,812 103,047 393,969 112,549 2,849,889 809,899 301,610 108,248 297,929 18,786 104,069 313,358 125,754 1,211,085 553,762 3,362,877 913,612 363,385 146,300 465,511 24,813 188,085 389,170 228,801 1,605,054 666,311 61 6 2 4 20 274,583 10,094 1,746 5,879 129,478 37 139 80 7,573,720 1,731,183 846,361 440,626 1,785,669 81,521 981,433 1,043,761 1,048,594 4,792,752 1,617,288 35 19 17 65 31 53,408 27,987 133,768 649,285 165,595 1,096 836 21,922,908 1,659,530 6,694,389 8,353,919 2C0 1,451,823 117 81 292,748 1,896,383 18,004,400 30 702 170,100 1,445,969 34,068 30,116 3,133,222 64,770 200,216 4,579,191 36 190,807 299,666 895,226 79 9 136 75 54 204 111 . 551 2,124 59 9 101 • 56 399 1,772 152 352 Public service—professional, amusements, hotels, etc Finance banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns . . Total 2 . 334 2, 233 174 1 041 121 1 8 257 5, 825 833,755 14 ,982,820 1,402,029 65, 1, 146, 085 115, 857 36, 587 735, 594 319, 531 101,782 1, 881,679 435,388 101 340 53 1, 040 137, 2, 472, 143, 39, 60 ,992.499 4, 759, 693 11,340, 899 16, 100,592 2, 432 6, 062, 843 070 544 246 739 KANSAS. Agriculture and relatedindustries . Mining and quarrying Manufacturing: Food products liquors, and tobacco Textile and textile products . .. Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products .... Printing and publishing ... Chemicals7and allied substances. Stone, claj , and glass products.. Metal and metal products All other manufacturing industries Total manufacturing Const ruction . . . . Transportation and other public utilities Trade Fublic service—professional amusements, hotels etc Finance banking insurance etc Combinations—predominant industry not ascertainable Inactive concerns Total 28 265 22 136 $78,590 14,562,357 $5,804 1,133,889 $3,125 4,795,552 $8,929 5,929,441 6 129 $6,524 2,680,466 195 16 8 1 20 1 43 47 29 60 23 166 15 6 5 568,546 193,275 77,440 453,020 12,654 5,454 1,383,132 63,625 20,347 1,836,152 76,279 25,801 18 37,517 375 11,429 172,395 33,255 78,537 23,264 91,684 12,257 1,101,699 72,153 361,272 106,284 129,201 375 23,686 1,274,094 105,408 439,809 129,548 124,372 507 1,876 157 2,696 36 28 17 49 18 438,156 5,126 164,402 2,567,382 382,128 1,106,475 329,001 29 1 2 1 2 7 19 12 11 5 16,189 432,661 149,922 109,036 10,184 443 354 10,831,931 827,900 3,212,453 4,040,353 89 847,600 34 332 1,255 108 1,498 57 454 23 237 1,072 70 1,397 42 107,589 35,181,852 10,051,748 211,393 8,260,954 2,508,130 7,637 4,140,309 713,094 11,394 611,816 165,171 7,382 64,431 2,361,904 47,397 434,167 1,076,058 15 019 4,204,740 3,074,998 58,791 1,045,983 1,241,229 11 95 183 38 101 15 454 71,829 361,998 494,674 66,844 385,495 693,865 35,092 4, 474 3,353 81,794,544 7,617,014 12,002,469 19,619, 4S3 1,121 5,644,387 KENTUCKY. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco. Textile and textile products Leather and leather products Rubber and rubber goods 362 24 240 $38,792 5,592,737 $1,483 378,948 $782 2,037,088 $2,265 2,416,036 271 53 17 2 234 49 16 1 7,481,771 2,222,237 829,343 2,066 626,828 131,856 63,849 2,555,047 1,015,411 270,617 3,181,875 ! 1,147,267 ; 334,466 8 122 1 $26,491 674,380 700,124 4,317 32,017 4,205 o o g TABiLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, TOR STATES AND TERRITORIE S—Continued. to KENTUCKY—Continued. Corporations reporting no net income. Corporations reporting net income. Industrial groups. Manufacturing—Continued. Lumber and wood products. .... stances Stone, clay, and glass products Metal and metal products All other manufacturing industries. Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns Total. Total number of corporations. Number. 106 | 96 | 56 45 ! 107 i 58 Net income. Income tax. War-profits and excessprofits tax. Total tax. $3,208,161 45,389 406,055 3,818,781 1,192,800 7,825,423 2,619,931 $309,614 4,003 29,898 306,766 107,825 480,974 201,990 $565,857 6,898 46,913 1,206,051 346,323 3,513,295 859,857 $875,471 10,901 76,811 1,512,817 454,148 3,994,269 1,061,847 Number. Deficit. $448,920 32,738 56,328 122,748 23, 566 37, 163 32, 728 815 680 29,651,957 2,263,611 10,386,269 12,649,880 135 1,494,854 72 295 971 225 878 123 534 49 227 870 178 781 90 4 534,850 11,078,328 12,026,922 1,309,341 6,400,121 3,185,086 3,418 33,675 1,234,232 899,773 81,405 512,298 334,854 191,825 310,008 3,738,727 329,395 260,108 984,455 225, 500 1,544,240 4,638,500 410,800 772,406 1,319,309 23 08 101 47 97 33 530 66, 525 155, 539 329, 975 145, 179 519, 442 285, 867 4, 291 4,307 3,143 69,821,552 5,740,279 | 18,238,657 23,978,936 1,164 3,702,543 103 $646,739 344,921 LOUISIANA. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products 225 83 122 53 $1,242,512 800,858 $109,481 59,120 $117,693 222,582 $227,174 281,702 221 33 5 2 194 5 181 28 5 2 145 5 7,023,018 1,383,836 188,881 1,296 11,881,241 35,023 582,179 68,966 1,792,325 759,369 54,088 2,374,504 828,335 69,183 2,093,600 -, 4,084 3,260,153 6,468 ism 1,166,553 2,384 549,039 13,940 49 878,664 Q O hrj 9 Q O 1 Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc... Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns Total 332,561 4,137,632 147,585 1,284,950 630,591 697 27,889 291,641 89^959 39,522 2,298,066 18,911 120,396 43,835 1,558,117 15,184 450,442 253,295 71,724 1,849,758 29,062 540,401 292,817 7,024,339 9,322,405 145 1,663,625 197,583 520,778 5,449,213 289,671 1,302,074 710,281 23 37 104 36 53 396 233,414 544,359 309,092 119,411 1,309,938 204,783 18,702 18,300,881 1,104 5,394,984 552 27,046,614 67 155 983 136 765 154 396 44 118 879 100 588 101 476,176 2,193,077 15,294,835 957,967 6,762,913 2,392,669 27,344 200,210 1,111,413 69,417 529,337 203,154 170,239 320,568 4,337,800 220,254 772,737 507,127 3,661 2,557 57,167,621 4,607,542 13,693,339 60,206 22,469 177 5 MAINE. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and'leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc — Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns Total 39 28 2 118 19 60 22 17 48 32 465 342 58 294 583 98 386 85 394 218 482 48 278 53 2,469 1,496 $259,414 381,286 $20,445 42^008 $55,880 659 $76,325 42,667 $236,785 483,4.58 828,547 5,160,560 1,308,484 234 1,366,860 3,056,839 237,287 91,478 105.190 885,280 938.191 76,191 278,862 132,595 103,328 2,732,370 376,725 179,519 3,011,232 509,320 117,984 305,854 19,044 7,136 10,350 58,764 70,823 206,847 481,748 25,798 22,192 1,673 350,848 264,135 324,831 787,602 44,842 29,328 12,023 409,612 334,958 28,464 3,236 133,836 107 315,662 23,863 20,684 243,450 30,187 115,897 29,679 4,565,664 5,643,267 123 945,065 3,769,828 4,209,310 70,163 1,742,433 173,274 44,638 410,817 307,461 2,746 14*, 452 13,275 247,121 59,056 910,736 1,296 86,214 7,658 291,759 469,873 1,218,197 4,042 230,666 20,933 20 76 101 50 108 32 394 173,843 3,429,637 281,827 111,989 527,268 272,088 28,060 25,251,628 2,063,445 5,934,284 7,997,729 13,978,950 1,077,6 o o 6,490,020 to TABLE 13.—CORPORATION RETURNS—DISTRIBUTION B Y INDUSTRIAL GROUPS, FOR STATES TORIE S—Continued. AND TERRI00 MARYLAND. Corporations reporting no net income. Corporations reporting net income. Total number of corporations. Industrial groups. Number. Income tax. War-profits and excessprofits tax. Total tax. Number. Deficit. $107,280 7,388,383 $7,393 783,627 S2,493 715,489 $9,886 1,499,116 $50,551 423,751 155 84 18 4 57 25 79 62 31 108 72 6,218,145 6,379,902 805,117 40,996 1,544,122 1,005,093 972,395 3,104,789 519,317 3,445,290 9,125,338 441,858 543,459 67,485 2,467 147,007 84,060 79,607 271,147 49,183 221,692 400,096 2,205,054 2,120,689 205,753 14,890 359,502 262,717 195,957 708,040 54,430 1,412,298 5,675,654 2,646,912 2,664,148 273,238 17,357 506,509 346,777 275,564 979,187 103,613 1,633,990 6,075,750 559,720 82,943 15,449 30,925 91,994 39,277 34,854 47,936 245,440 204,706 399,191 695 33,100,504 2,308,061 13,214,984 15,523,045 173 1,752,435 98 172 600 157 649 71 939,686 8,079,599 18,280,365 2,666,583 11,275,453 2,863,839 72,454 822,385 1,325,526 196,669 1,084,865 224,230 212,820 951,477 6,110,885 777,602 418,235 887,222 285,274 1,773,862 7,436,411 974,271 1,503,100 1,111,452 34 41 72 48 188 26 312 229,244 88,404 312,444 138,959 1,566,654 303,289 9,786 2,529 84,761,692 6,825,210 23,291,207 30,116,417 $130,812 1,794,814 $100,295 3,002,213 $231,107 4,797,027 Agriculture and related industries Mining and quarrying > Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products R u b b e r and r u b b e r goods L u m b e r and wood products Paper and p u l p products Printing and publishing Chemicals a n d allied substances Stone, clay, a n d glass products Metal and m e t a l products All other manufacturing industries 808 Total manufacturing Construction Transportation and other public utilities " Trade Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant i n d u s t r y not ascertainable Inactive concerns Total Net income. ! 3, 4,875,517 MASSACHUSETTS. Agriculture and related industries.. Mining and quarrying 223 182 112 74 $1,351,042 18,389,690 ml 108 $551,655 2,725,086 O b Manufacturing: Food products, liquors, and tobacco.. Textile and textile products Leather and leather products Rubber and rubDer goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metaland metalproducts Another manufacturing industries... Tota 1 manufacturing. Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc... Finance, banking, insurance, etc Combinations—predominant industry notascertainable. Inactive concerns Total. 2,719,009 824,515 826,712 213,708 251,714 221,976 362,604 470,166 403,952 7,888,752 1,312,060 874 502 241 658 334 63 162 139 284 183 43 697 338 19,197,923 238,759,273 20,595,670 9,332,113 5,536,387 12,056,599 3,145,054 8,892,749 678,698 88,983,849 21,895,080 1,368,065 14,077,235 1,661,319 800,695 409,866 1,033,427 278,421 597,906 53,318 7,042,273 1,831,480 7,245,098 121,602,722 5,848,151 2,597,563 1,910,945 3,172,403 423,415 3,437,797 161,110 28,848,932 8,274,639 8,613,163 135,679,957 7,509,470 3,398,258 2,320,811 4,205,830 701,836 4,035,703 214,428 35,891,205 10,108,119 86 106 79 13 48 24 125 79 46 177 164 4,089 3,142 429,073,395 29,154,005 183,522,775 212,676,780 | 947 j 478 658 3,173 692 1,785 301 1,041 339 481 2,531 421 1,218 183 4,906,646 32,900,989 53;482,338 2,572,218 35,691,353 36,528,562 277,347 3,596,147 3,624,436 194,736 3,373,613 2,448,620 2,019,527 1,694,428 19,515,937 344,522 3,353,539 15,940,520 2,296,874 5,290,575 23,140,373 539,258 6,727,152 18,389,140 12,622 8,501 014,896,233 44,594,530 229,493,756 274,088,286 $58,219 681;402 $151,854 1,330', 468 327 764 413 76 210 163 409 139 177 642 271 567 118 1,041 I I ! j ! i 4,121 j 15,495,168 1,003,049 6,257,639 3,149,700 1,094,945 36,541,475 748,294 76,411 67,643,422 Q MICHIGAN. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textileand textile products Leather andleather products Rubber and rubber goods Lumber and wood products Paper and puJp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metaland metalproducts Another manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Publicservice—professional, amusements, hotels, etc 181 83 84- J 45 I S999,346 6,247,614 $93,635 I 649,066 ! 238 131 86 832 254 31 7 258 48 185 105 57 650 194 12,540,721 5,405,897 2,840,082 38,306 17,694,386 7,301,018 2,815,335 9,068,840 1,188,581 185,831,867 9,523,195 948,669 324,006 215,584 3,193 1,302,552 480,229 199,074 716,454 111,105 13,151,939 780,909 3,904,516 2,575,601 958,013 1,585 5,976,404 3,202,563 885,867 2,897,799 175,490 74,791,826 2,586,452 4,8:3,185 2,899,607 1,173,597 ' 4,778 7,278,956 3,682,792 1,084,941 3,614,253 286,595 87,943,765 3,367,361 2,471 1,905 254,248,228 18,233,714 97,956,116 116,189,830 218 424 2,006 403 154 297 16,080,471 11,113,718 27,136,809 1,676,610 565,946 1,235,508 2,081,085 123,449 9,843,485 342,860 6,592,640 279,447 10,409,431 1,578,368 8,673,725 402, 896 398 96 41 12 329 54 255 $407,166 393,777 108 16 10 5 71 6 53 26 29 182 60 1,464,927 64,803 141,656 3,621 1,029,900 152,063 188,019 138,261 151,164 4,979,751 338,076 8,652,241 64 127 344 148 331,420 1,232,491 1,506,021 780,598 to TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITOR3E S—Continued. MICHIGAN—Continued. Industrial groups. Finance banking insurance etc Combinations—predominant industry not ascertainable Inactive conpprns Total Net income. Income tax. War-profits and excessprofits tax. Total tax. Number. Deficit. 1,942 239 1,054 1,403 145 1 $13,642,503 7,583,377 345 $1,183,130 677,444 $865,826 1,712,321 $2,048,956 2,389,765 539 94 1,053 $3,482,679 1,665,425 40,718 9,021 5,951 338,729,021 24,842,977 118,332,316 143,175,293 3,070 18,492,536 MINNESOTA. Agriculture and related industries Mining and quarrying Manufacturing: Food products liquors and tobacco Textile and textile products Leather and leather products Rubber and rubber sroods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone clay and glass products Metal and metal products All other manufacturing industries Totalmanufacturing Construction .. .. Transportation and other public utilities. Trade!.. Public service—professional, amusements, hotels, etc Finance, banking insurance, etc Combinations—predominate industry not ascertainable Inactive concerns Total i i 69 62 $542,415 2,263,957 $45,661 186,483 $50,739 585,378 $96,400 771,861 81 70 $419,143 911,024 649 72 26 6 548 62 26 1 841,081 231, 760 126,797 320 697,389 192,208 118,767 266,555 42,321 397,225 370,204 3,284,627 56,118 4,316,627 2,766,609 60,199 1,475,441 192,250 2,539,952 1,046,472 388,602 847,690 17,795 i, 526,268 485, 435 193,261 906,376 210,411 2,504, 443 1,500,761 11,301,981 132,986 1,247,894 8,357,177 48,524 904,557 532,372 3,381,033 1,278,232 515,399 320 2,223,657 677,643 312,028 1,172,931 252,732 2,901, 668 1,870,965 14,586,608 189,104 5,564,521 11,123, 786 108,723 2,379,998 724,622 101 10 5 24 2,035 147 10,352,101 3,104,137 1,504,853 4,666 7,427,122 2,132,741 1,397,592 3,246,862 619,725 6,076,507 4,782,992 40,649,298 725,570 38,458,663 35,106,005 767,949 17,283,356 2,304,047 5,787 138,101,260 12,384,015 23,161,608 35,545,623 195 100 191,526 110,728 73,816 114,274 132,651 569 603 138,374 2,391,557 216,234 810,067 1,060 596 308,527 3,566,281 478,025 7,392 10,168,846 118 94 19 138 52 31 144 117 93 1,561 1,208 137 360 1,964 259 2,675 247 1,091 8,576 86 281 1,723 176 Ul H > Q Ul 150 132 23 181 76 67 226 o Corporations reporting no net income. Corporations reporting net income. Total number of corporations. Number. CO 4 43 24 36 82 24 353 51 79 241 83 640 100 1,091 2,789 Cl O g MISSISSIPPI. Agriculture and related industries Mining and quarrying Manuacturing: Food products, liquors, and tobacco Textile and textile products.. Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products.. . Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries . . Total manufacturing Construction Transportation and other public utilities Trade f. Public service—professional, amusements, hotels etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns Total . . . 65 2 48 2 $304,416 3,924 $23,037 14 $28,637 $51,674 14 17 $63,013 39 17 1 33 17 228,318 1,111,978 13,049 55,588 64,030 590,366 77,079 648,954 6 30,942 115 1 15 34 9 8 5 80 3,420,691 320,790 582,664 903,454 12 24 6 6 4 44,190 892,524 47,038 26,426 34,212 2,623 66,613 4,161 2,087 2,483 4,940 266,734 383 3,438 7,041 244 182 5,805,377 470,394 8 62 342 48 259 38 64 3 46 305 34 229 23 15,200 573,921 2 410,903 79,682 1.965,822 84,806 1 243 63,021 165,435 4,677 153,571 5,885 1,132 872 11,244,051 1 1,834 7,563 333,347 4,544 5,525 9,524 35 1 3 10 3 2 1 473,095 1,715 10,589 112,821 1,978 5,317 95,198 1,519,596 1,989,990 62 733,489 830 430 494,226 5,301 236,839 7,205 2 073 63,451 659,661 9,978 390,410 13,090 5 16 37 14 30 15 64 324,674 45,941 345,249 80,837 38, 709 61,096 1,426 887,277 2,293,064 3,180,341 260 1,694,434 335 $377,361 2,713,854 ow. MISSOURI. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco, Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries. Total manufacturing 150 504 82 169 $657,107 11,053,645 $59,843 711,029 $49,625 4,819,065 $109,468 5,530,094 469 196 54 14 238 39 275 189 100 370 258 373 173 47 11 196 38 205 130 52 279 195 33,749,688 6,643,529 9,203,490 99,384 11,248,298 626,012 2,487,815 7,764,714 2,542,797 45,260,150 16,465,172 2,472,455 425,182 764,564 8,095 897,393 44,491 189,084 520,666 245,203 3,034,830 991,944 12,129,456 2,761,705 2,732,770 15,756 3,360,126 181,350 564,709 3,354,813 375,293 18,907,749 7,755,074 14,601,911 3,186,887 3,497,334 23,851 4,257,519 225,841 753,793 3,875,479 620,496 21,942,579 8,747,018 2,202 1,699 136,091,049 9,593,907 52,138,801 61,732,708 936,170 39,058 29,349 1,698 411,368 199 444,684 564,631 314,557 1,333,593 288,819 503 4,364,126 C O TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued. Co to MISSOURI—Continned. Industrial groups. Construction . Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance banking insurance etc Combinations—predominant industry not ascertainable Inactive concerns Total Corporations reporting net income. Total number of corpoWar-profits rations. Number. Net income. Income tax. and excessprofits tax. Corporations reporting no net income. Total tax. Number. Deficit. 309 585 2,907 675 3,990 325 1,685 215 326 2,347 390 2,893 173 $1,242,558 9,924,050 66,999,658 1,756,180 25,659,736 5,535,419 $80,233 1,095,218 4,700,031 126,877 2,160,316 459,414 $283,582 270,991 23,529,225 184,675 1,703,525 1,433,422 $363,815 1,366,209 28,229,256 311,552 3,863,841 1,892,836 94 259 560 285 1,097 152 1,685 $272,592 4,883,747 1,372,410 542,522 4,770,649 1,126,892 109,702 13 332 8,294 258,919,402 18,986,868 84,412,911 103,399,779 5,038 20,533,855 o SI, 864,775 1,705,434 $172,317 168,718 $125,118 166,193 $297,435 334,911 $406,462 795,893 Q O 1,004,494 529,032 89,532 6,422 86,292 109,344 171,500 77,004 18,491 8,259 215,512 353,524 9,477 659 5,236 19,524 11,748 1,792 321 2,075 292,516 372,015 17,736 659 12,835 29,822 24,720 8,034 4,892 11,335 966 576,047 23,696 H M MONTANA. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather andleather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc 271 138 177 53 110 17 4 2 14 2 46 10 23 19 5 64,493 54,581 108,663 12,271 7,599 10,298 12,972 6,242 4,571 9,260 966 252 181 2,236,624 155,662 619/868 775,530 58 153 1,031 158 40 102 859 113 619,402 4,059,325 9,066,488 554,579 63,385 464,409 699,390 40,50$ 32,742 25,878 1,154,371 63,390 96,127 490,287 1,853,761 103,898 2,092 6,057 17,863 4,493 40,530 2,562 6,177 679,517 18 51 172 45 155,858 157,682 580,569 198,778 Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns 942 111 Total. 703 71 0,353,640 2,360,984 521,865 238,831 503,130 248,055 1,024,995 486,886 179 40 008,207 87,421 14,015 2,359 28,821,251 2,525,085 2,938,745 5,463,830 1,445 3,684,462 $622,066 290,189 $51,940 26,161 $85,674 51,240 $137,614 77,401 $155,158 64,360 1,723,344 167,855 10,185 4,231 223,821 47,830 1,365,289 131,111 90,932 601, 783 556,002 133,285 12,761 665 252 17,282 4,534 124,036 5,079 5,738 56.409 47', 743 436,412 40,785 315,485 1,082 48,131 4,932 250,340 7,529 9,946 69,843 111, 620 569,697 53,546 665 260 65,413 9,466 374,376 12,008 15,684 126,252 159,363 NEBRASKA. Agriculture and related industries.. Mining and quarrying Manufacturing: Food products, liquors, and tobacco.. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries... Total manufacturing. Construction Transportation and other public utilities Trade Public services-professional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns Total. 142 16 3 4 29 3 72 34 34 65 42 58,152 46,515 3,796 36,653 260,184 40,688 178,312 96,356 444 304 4,922,383 407, 784 979,546 l,387,33o 140 1,037,223 52 302 1,338 146 1,580 84 397 40 244 1,129 106 1,426 55 204,832 1,437,218 15.152, 496 '345,039 9,705,834 1,192,927 16,214 113,191 , 190,171 24,534 705,894 99,950 11,012 247,143 3,210,822 12,983 761,277 264,014 27,226 360,334 1.400,993 37. 517 1,467^ 171 363,964 12 58 209 40 154 29 397 69,815 99,047 579,083 146,880 1,609,217 283,393 1,234 4,464 3,380 33,872,984 2,635,839 5,623,711 8,259,550 $562,733 126,103 $60,924 13,001 $11,324 5,287 $72,248 18,288 23,805 1,255 17,360 *i,"52o" E H O Hi aj g 4,045,410 NEVADA. Agriculture and related industries. Mining and quarrying Manufacturing: Food products, liquors, and tobacco. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products 34 652 77 $63,206 1,400,376 1,255 65,040 "2,177' "70,213 CO co TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued. CO N E T AD A—Cont inued. Corporations reporting no net income. Corporations reporting net income. Industrial groups. Manufacturing—Continued. Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products. Metal and inetal products.All other manufacturing industries Total manufacturing Construction. Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive ccmcems.... . . . Total. . . Totalnumber of corporations. Number. Income tax. War-profits and excessprofits tax. Total tax. Number. Deficit. 10 7 $16,102 $968 $870 $1,838 3 $472 2 5 2 4 14,059 • 90,725 1,002 6,357 1,712 30,886 2,714 37,243 1 272 32 24 162,051 11,107 34,120 45,227 8 135,997 3 24 73 15 53 16 94 17 61 7 42 10 1 229,651 311,229 21,429 350,094 524,900 37 23,542 23,008 1,258 26,671 47,156 50,447 111,625 23,542 42,513 1,258 77,118 158,781 3 7 12 8 11 6 93 8,475 26,655 22,856 6,324 195,496 1,725 15,640 440 206 2,288,227 206,667 232,308 438,975 234 1,876,750 NEW Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Net income. 19,505 HAMPSHIRE. 10 8 5 5 $68,897 58,929 $7,009 5,039 $3,451 8,700 $10,460 13,739 5 3 $7,329 06,497 46 69 38 37 65 31 1 59 21 16 834,105 18,247,162 2,956,371 770 2,287,332 5,318,357 265,854 59,271 1,183,307 194,981 271,980 8,203,468 1,224,116 331,251 9,386,775 1,419,097 9 7 624,316 8,104 35,298 191,309 443,241 27,304 571,230 1,660,449 19,461 762,539 2,103,690 46,765 8 3 2 16,495 54,142 1,749 67 24 18 § H Q W j O O Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries. Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns Total.. 9I 9 67 41 65. 132 46', 506 2,547,038 1,547,690 5,187 5,000 140, 466 99, 564 11,471 329 1,249,227 647, 808 16,658 5,329 1,389,693 747,372 389 I 332 34,116,317 2,349, 630 13,859, 539 16,209,169 24 130 267 58 280 27 82 20 102 250 37 229 17 257,721 3,066, 506 2,534,961 104,146 1,962, 856 53,213 15,114 347, 880 199, 050 5,802 165, 261 4,072 94,192 10, 677 490,198 6,162 62, 593 1,805 109, 306 358, 557 689,248 11, 964 227, 854 5,877 1,275 | 997 42,223,546 3,098,857 14,537,317 17,636,174 I 440 18,789 117,541 103,186 57 980,060 14,971 142.047 16; 391 75,277 149,418 140, 825 1,628 278 1,594,443 NEW J E R S E Y . Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products ,., Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc... Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns Total 124 57 $496,902 304,309 $42,564 23,861 $42,063 37,232 $84,627 61,093 $236,469 1,077,018 244 485 87 59 95 68 164 192 156 606 193 410 71 47 74 53 113 124 110 464 223 17,082,008 29,565,455 2,315,398 5,068,671 1,178,237 2,005,343 2,217,289 5,603,950 5,379,218 47,297,575 17,551,771 1,798,252 2,256,939 196,587 404,064 75,811 160,658 175,182 400,073 372,238 4,314,371 1,368,487 1,258,692 9,759,494 552,144 1,654,790 409,119 565,974 643,586 1,996,210 2,191,655 10,307,937 5,614,382 3,056,944 12,016,433 748,731 2,058,854 484,930 726,632 818,768 2,396,283 2,563,893 14,622,308 6,982,869 16 12 21 15 51 68 46 142 105 572,612 338,999 110,039 136,923 129,137 101,001 242,035 649,933 252,688 2,230,247 910,858 2,484 1,882 135,264,915 11,522,662 34,953,983 46,476,645 602 5,674,472 381 508 1,352 408 2,179 265 1,049 291 342 1,109 267 1,349 158 1 2,445,609 12,197,831 20,200,724 1,565,614 14,156,883 4,385,938 181,177 1,337,566 1,624,246 117,296 1,283,712 336,122 611,951 568,369 4,789,302 213,687 666, 564 1,318-, 103 793,128 1,905,935 6,413,548 330,983 1,950,276 1,654,225 90 166 243 141 830 107 1,048 386,961 3,278,022 848,443 570,681 27,281,859 2,015,628 28,736 8,807 5,503 191,018,725 16,469,206 43,201,254 59,670,460 3,304 41,398,289 11 aw Q O CO Or TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL. GROUPS, FOR STATES AND TERRITORIE S—Continued. CO NEW MEXICO. Corporations reporting no net income. Corporations reporting net income. Total number of corporations. Number. Industrial groups. Agriculture and related industries Mining and quarrying Manufacturing: Food products liquors, and tobacco Lumber and wood products . Printing and publishing Chemicals and allied substances... Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing . . . Construction . . Transportation and other public utilities Trade . . Public service—professional, amusements, hotels, etc Finance, banking insurance, etc . .. Combinations—predominant industry not ascertainable Inactive concerns Total .... Net income. Income tax. War-profits and excessprofits tax. Total t a x . Number. Deficit. Ill 31 55 13 $727,469 134,308 $66,170 10,829 $55,420 23,019 $121,590 33,848 56 18 $719,803 528,054 25 19 4 13 1 1 79,936 66,300 25 552 39,435 1,743 6,267 7,159 908 3,593 2,349 62 5,237 8,616 7 159 970 8,830 6 2 8 9,378 15,167 31 700 8,370 632 1,086 1,718 1 2 1 48,449 5,702 570 o 2 60 40 221,336 18,559 8,734 27,293 20 110,966 hrj 4 47 223 43 211 37 198 2 30 188 30 176 23 1 42,930 252,902 2,477,547 96,269 1,321,402 1,352,831 1,750 4,505 20,211 211,442 7,929 107,357 151,113 1,390 38,302 368,169 3,787 125,107 55,426 5,895 58,513 579 611 11,716 232 464 206,539 2 17 35 13 35 14 197 85,068 211,123 190 012 58,444 217 524 134,036 255 965 558 6,628,744 598,115 679,354 1,277,469 407 2,255,275 21 1 2 2 3 NEW YORK. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods 358 572 164 256 $4,928,658 135,994,353 $397,019 13,369,750 $1,581,330 21,702,125 $1,978,349 35,071,875 194 316 $2,072,908 10,066,003 1,385 2,652 311 101 1,022 2,112 252 126,629,297 112,023,785 34,019,840 27,473,271 11,245,486 8,397,485 3,283,769 2,771,820 30,537,147 35,033,757 5,940,177 4,281,074 41,782,633 43,431,242 9,223,946 7,052,894 363 540 59 28 5,766,031 3,094,452 459,000 366,019 73 63 o Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities. Trade Public service—professional, amusements, hotels,etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns , Total 359 2,210 1,790 990 472 347 997 666 202 1,627 1,267 14,681,254 21,277,058 19,156,546 98,248,595 11.710,219 666'817,622 92,615,723 1,122,653 2,035,005 1,764,927 8,099,644 1,027,109 41,164,167 7,630,101 4,327,985 3,594,908 2,822,791 27,283,795 2,780,385 320,762,840 25,915,424 5,450,638 5,629,913 4,587,718 35,383,439 3,807,494 361,927,007 33,545,525 191 80 507 324 157 583 523 1,390,176 1,178,850 4,245,337 5,065,058 1,491,423 6,860,320 5,011,806 12,392 9,037 1,224,653,210 88,542.166 463,280,283 551,822,449 3,355 34,928,472 20,415,683 36,743,362 53,795,716 2,177,145 14,530,130 21,321,745 22,848,555 69,631,423 68,970,628 3,494,660 27,568,181 25,920,379 665 879 2,294 931 4,199 562 6,380 5,3)31,255 33,994,995 15,093,763 5,471,562 49,848,354 12,450,338 497,120 169,754,770 663 427 1,504 1,895 2,738 9,750 2,608 9,530 1,301 6,391 1,230 1,859 7,456 1,677 5,331 739 11 40,865,750 316,894,122 191,876,084 15,523,562 161,563,671 61,013,352 5,008 2,432,872 32,888,061 15,174,912 1,317,515 13,038,051 4,598,634 47,535 27,760 2,153,317,770 171,758,980 635,547,519 807,306,499 19,775 $7, 678 31,142 $2,852 107,912 $10,530 139,054 32 7 $84 508 96, 575 22 16 2 91, 490 64, 703 69,068 37 2 17 10 9 NORTH Agriculture and related industries Mining and quarrying Manufacturing: Food products,liquors, and tobacco Textile and textile products Leather andl eather products Rubber and rubbe rgoods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc... Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns Total CAROLINA. 76 13 44 6 $121,471 380,195 159 412 2 265 8 72 83 44 52 47 137 396 6 2 228 6 55 73 35 46 37 19,362,940 58,082, 623 148,909 23,393 3,797, 872 54, 547 228, 095 2,454, 446 190, 292 504, 708 457,914 1,145,140 3,298,129 12,816 2,174 293,147 4,899 14, 435 214,286 14,162 40,312 31,959 9,540,775 30,028,726 31,795 1 276 855,605 2, 225 29, 555 443,961 18,020 76,220 116,693 10,685,915 33,326,855 44,611 3,450 1,148,752 7,124 43, 990 658, 247 32,182 116, 532 148, 652 10 850,051 2 868 36^ 634 47, 616 59,548 11,383 39,319 1,152 1,021 85,305,739 5,071, 459 41,144,851 46,216,310 131 1,272,680 34 278 1,197 133 903 99 327 23 224 1,118 92 763 70 1 112,156 6,742,077 9,166, 734 283,102 4,554,034 362, 419 250 7,152 750,245 405,519 17,177 347,506 23,541 19,717 39,095 2,249,235 16,087 365,507 71,424 26,869 789,340 2,654, 754 33, 264 713,013 94,965 11 54 79 41 140 29 326 37,366 149,148 243,549 122,313 443 171 93^ 975 116 4,212 3,362 107,028,177 6,661,419 44,016,680 50,678,099 850 2,543,401 s t O g TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIES—Continued. CO OO NORTH DAKOTA. Corporations reporting no net income. Corporations reporting net income. Industrial groups. Total number of corporations. Number. Net income. Agriculture and related industries. Mining and quarrying Manufacturing: Food products, liquors, and tobacco. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries.. Total manufacturing Construction Transportation and other public utilities. Trade. Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns Total. Income tax. War-profits and excessprofits tax. Total tax. Number. Deficit. $511,742 14,479 $49,582 912 $2,368 $51,950 912 $45,213 4,156 309,768 102, 633 24,211 18,893 11,154 2,148 103,286 7,681 2,862 122,179 18,835 5,010 4,018 i o 12,958 888 1,280 2,168 1,483 92,963 141 16,906 52,298 17,855 7,356 "8*657' 16,013 1,104 3,774 1,500 8,775 1,087 1,104 12,549 2,587 38,816 368 36,917 10,404 1,178 629,733 46,817 133,628 180,445 32 133,184 22 167 1,002 85 1,081 81 119 15 125 889 55 930 56 36,959 250,057 4,607,332 58,909 3,659,542 131,808 1,854 14,950 320,993 2,557 235,128 8,719 992 5,975 519,557 140, 719 1,226 2,846 20,925 840,550 2,557 375,847 9,945 7 42 113 30 151 25 119 24,391 68,827 251,691 16,297 284,109 52,991 2,766 2,752 2,217 9,900,561 681,512 804,465 1,485,977 535 883,625 $419,616 46,538,411 $31,554 3,875,111 $20,324 12,767,282 $51,878 16,642,393 66 229 $551,446 2,650,219 108 OHIO. Agriculture and related industries. Mining and quarrying 674 103 445 Ul H Ul 3 a o Manufacturing: Food products,liquors, and tobacco.. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products. Printing and publishing.. Chemicals and allied substances — Stone, clay, and glass products Metal and metal products All other manufacturing industries. Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns Total ! 091 279 105 96 325 112 461 332 326 L.568 481 580 243 91 73 273 95 369 254 235 1,288 374 18,689,751 11,838,853 7,147,886 52,252,423 6,811,257 7,550,857 4,336,442 26,387,713 8,443,563 228,792,623 26,292,938 4,774 3,875 398,544,306 543 827 3,368 761 2,925 379 1,395 415 628 2,945 538 2,198 247 22,698,852 41,090,748 60,162, 837 3,995,818 27,582, 627 42,152,918 15,815 11,394 643,186,133 ! 1,396,722 j 865,702 534,776 3,967,182 598,458 596,690 362, 814 2,205,329 731,683 15,110, 869 1,948,827 28,319,052 1,043,928 3,699,664 4,522,978 304,795 2,383,065 3,304, 852 47,484,999 1,975,177 220,094 109, 495 411, 881 268,859 172,247 5,905,847 3,994,751 2,486,798 18,833,217 1,388,461 2,319,596 741,723 6,894,215 1,814,904 98,579,905 9,440,617 7,302,569 4,860,453 3,021,574 22,800,399 1,986,919 2,916,286 1,104,537 9,099,544 2,546, 587 113,690,774 11,389,444 152,400,034 180,719,086 12,481,940 9,205,541 17,163, 541 676,957 1,883, 455 13,260, 482 13,525,868 12,905,205 21,686,519 981, 752 4,266,520 16,565,334 128 199 423 223 727 132 1,395 778,449 4,556,4*66 2,330, 787 785,771 6,167,316 632,401 174,951 219,859,556 267,344,555 4,421 28,807,704 111 36 14 23 52 17 92 78 91 278 107 235.752 764.753 471,874 4,779,069 770,697 10,179,898 ! w H 1—I o OKLAHOMA. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather andleather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc — Finance, banking, insurance, etc 79 984 52 513 $166,078 8,528,679 $9,322 728,299 $14,416 1,610,622 $23,738 2,338,921 27 471 $154,325 7,123,537 128 11 1 3 22 2 63 140 31 46 28 96 9 1,203,309 110,766 85,821 7,907 296,853 26,455 382,674 34,362 2 20 1 47 82 19 35 21 2,643 175,755 6,742 179,885 5,568,241 186,204 951,452 115,672 12 11,393 529 10,904 416,141 15,622 63,337 7,988 44,962 163 21,000 1,902,525 24,995 358,148 13, 893 12 56,355 692 31,904 2,318,666 40, 617 421,485 21,881 32 2 1 1 2 1 16 58 12 11 7 144,592 2,400 197 1 781 7,380 10,095 114,689 689,280 333,864 84,734 51,360 475 332 8,500,669 619,654 2,688,994 3,308,648 143 1,440,372 95 218 1,072 194 1,226 66 143 876 133 1,069 320,397 1,260,393 9,130, 843 299, 803 6,079,725 22,832 102,782 661,023 16,220 420,761 32,333 186, 575 1,951,409 29,923 559,275 55,165 289,357 2,612, 432 46,143 980,036 29 75 196 61 157 179,754 1,012,393 760,291 142,661 507,947 o o CO CO TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued. OKLAHOMA—Continued. Total number of corporations. Industrial groups. Combinations—predominant industry not ascertainable.. Inactive concerns Number. 125 1,853 6,321 Total.. Corporations reporting no net income. Corporations reporting net income. 3,261 Net income. Income tax. War-profits and excessprofits tax. Total t a x . Number.! Deficit. $3,339,401 324 $336,306 $333,786 $670,092 50 1,851 S649,001 3,773 37,626,312 2,917,199 7,407,333 10,324,532 3.060 11,974,054 OREGON. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone clay and glass products Metal and metal products. ... All other manufacturing industries Total manufacturing . . . . .. Construction.. Transportation and other Dublic utilities Trade / . . Public service—professional amusements hotels etc Finance, banking insurance etc Combinations predominant industry not ascertainable Inactive concerns Total --- 253 36 140 16 $2,272,94S 165,710 $169,594 15,299 $658,361 19,181 $827,955 34,480 113 20 $1,122,304 378,089 200 23 18 5 155 7 65 21 20 88 41 162 17 17 3 98 6 52 12 13 74 34 4,689,489 516,909 262,007 3,816 3,678,408 867,500 351,138 177,368 64,645 2,529,069 341,585 352,346 40,404 16,982 6 295,406 45,104 25,696 10,980 3,529 105,017 26,459 1,483,170 149,662 90,013 1,025,810 480,327 68,672 66,032 20,060 1,535,684 83,389 1,835,516 190,066 106,995 6 1,321,216 525,431 94,368 77,012 23,589 1,640,701 109,848 38 6 1 2 57 1 13 9 14 7 299,016 30,452 948 25,088 767,865 13,442 77,567 10,989 31,664 112,261 23,961 643 488 13,481,934 921,929 5,002,819 5,924,748 155 1,393,253 84 298 806 216 852 179 1,031 64 193 675 150 588 107 2,212,848 856,772 9,281,407 527,427 4,485,651 1,409,626 75,904 59,434 731,426 32,456 355,820 139,986 1,490,579 158,128 1,990,782 71,890 264,116 120,219 1,566,483 217,562 2,722,208 104,346 619,936 260,205 20 105 131 66 264 72 1,031 271,709 2,963,865 492,079 98,045 1.038,980 314,127 2,061 4,398 2,421 34,694,323 2,501,848 9,776,075 12,277,923 1,977 8,074,512 o o PENNSYLVANIA, Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc... Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns Total 154 1,494 85 914 $566,745 107,812,338 $44,018 8,865,976 $74,890 30,772,623 $118,908 39,638,599 69 580 $438,988 6,944,533 840 795 126 25 347 138 413 422 344 1,492 483 606 709 111 19 272 109 309 322 243 1,158 378 35,168,512 55,337,749 12,060,179 3,248,478 8,184,528 6,287,489 3,700,295 55,697,145 26,647,927 312,519,224 26,513,172 2,865,304 3,349,299 931,268 265,15S 692,937 525,794 307,816 3,780,012 1,937,689 20,393,010 2,224,791 9,989,523 25,451,215 3,958,433 992,637 1,840,300 1,685,442 660,949 23,612,528 • 9,809,763 141,303,201 7,254,886 12,854,827 28,800,514 4,889,701 1,257,795 2,533,237 2,211,236 968,765 27,392,540 11,747,452 161,696,211 9,479,677 234 86 15 6'i 75 29 104 100 101 334 105 2,611,852 967,200 2P8,792 107,340 1 641,758 213,002 803,558 928,525 1 213,515 3,208,251 787,961 5,425 4,236 545,364,698 37,273,078 226,558,877 263,831,955 464 351 1,623 2,749 793 3,076 593 2,102 1,075 2.246 480 2,297 312 16,972,748 80,070,303 56,695,814 4,862,578 96,978,241 53,939,474 1,049,340 9,135,231 4,425,343 390,938 9,891,227 5.157,770 18,473 11,996 963,262,739 76,232,921 7,534,667 2,035,482 15,805,691 812 099 15,839,572 9,595 920 309,029,821 8,584,007 11,170,713 20,231,034 1,203 037 25,730,799 14,753 690 385,262,742 1,189 12,781,754 113 548 503 313 779 281 2,102 993,623 5,164,204 2,351,249 1,684,320 10,446,819 3 088,805 86,905 6,477 43,981,200 3 a o RHODE ISLAND. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors and tobacco Textiles and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries. Total manufacturing ( ; 2 17 10 11 8 $23,511 26,746 $807 1,842 $748 $807 2,.59O 30 163 6 8 17 10 22 28 4 169 65 22 136 5 6 15 9 18 17 3 128 48 362,583 45,582,168 99, 937 375,190 224, 953 270, 596 620, 455 1,274,829 187,497 11,498,659 1,239,174 32,577 2,733,143 7,532 23,116 17, 567 20,307 49,385 137,172 15, 602 759, 584 92,049 54,376 20,971,555 25, 391 169, 392 54,085 83,036 172, 444 101,264 44,732 4,733,544 379, 832 86,953 23,704,698 32, 923 192, 508 71,652 103, 343 221, 829 238, 436 60, 334 5,493,128 471,881 8 27 1 2 2 1 4 11 1 41 17 113,144 338,507 4,193 6,639 17,408 4.325 46; 880 105,819 1,925 20 L 815 55,328 522 407 61,736,041 3,888,034 26,789,651 30,677,685 115 898,989 $77,343 10,049 TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, TORIE S—Continued. RHODE ISLAND—Continued. Industrial groups. Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc... Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns Total Total number of corporations. FOR STATES AND TERRIto Corporations reporting no net income. Corporations reporting net income. Number. Net income. Income t a x . War-profits and excessprofits tax. Total t a x . Number. Deficit. 56 53 276 83 286 67 247 37 37 227 49 206 41 $229,606 2,510,186 5,372,548 335,815 3,448,526 4,716,476 $16,783 289,998 372,606 19,805 328,769 352,374 $33,409 23.954 1,922,717 108,390 58,009 1,674,867 $50,192 313,952 2,295,323 128,195 386,778 2,027,241 19 16 49 34 80 26 247 $39,960 84,491 274,981 164,229 8,579,108 166,702 1,617 1,023 78,399,455 5,271,018 30,611,745 35,882,763 594 10,296,798 $233,149 73,803 $12,524 6,523 $6,433 1.718 $18,957 8,241 $125,881 56,258 387,412 40,133,597 25,717 2,325,927 65,642 19,403,096 91,359 21,729,023 104,625 31,410 10,620 590,618 162,066 98,344 2,145,683 150,328 426,178 227,710 774 47,294 14,626 6,572 156,234 16,407 21,413 19,956 183 105,799 32,967 10,680 616,924 222,282 42,615 957 153,093 47,593 17,252 773,158 16,407 243,695 62,571 946 3 H O SOUTH CAROLINA. Agriculture and related industries. Mining and quarrying Manufacturing: Food products, liquors, and tobacco.. Textile and textile products Leather and leather products Rubber and rubber goods L u m b e r and wood products Paper and pulp products Printing a n d publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing i n d u s t r i e s . . Total manufacturing. Construction Transportation a n d other public utilities Trade Public service—professional, amusements, hotels, e t c . 128 21 91 154 70 145 490 423 44,332,556 2,634,920 20,500,188 23,135,108 28 187 1,138 91 25 129 1,033 63 176,559 703,391 7,650,889 306,357 9,447 64,896 599,589 21,159 56, 696 28,217 1,613,889 45,095 66,143 93,113 2,213,478 66,254 10 305,741 23,943 57,411 26,756 37,820 7,661 595,367 3 58 105 28 13,045 90,205 227,326 45,120 3 O O Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns '. Total 802 114 495 701 75 3,554 2,549 4,254,319 501,553 335,780 44,599 246,882 74,181 582,662 118,780 58,292,576 3,729,437 22,573,299 28,302,736 1 101 i 39 i 495 ; 1,005 405,709 187,392 8,420 1,814,723 ! SOUTH DAKOTA. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products.. Paner and DUID Droducts Printing and publishing . Chemicals and allied substances Stone clay, and glass products Metal and metal products . All other manufacturing industries Total manufacturing Construction Transportation and other public utilities. Trade Publicservice—professional, amusements, hotels,etc Finance banking insurance etc Combinations—predominant industry not ascertainable . Inactive concerns Total 50 10 37 6 $361,950 147,873 $27,833 14,121 $77,708 24,304 $105,541 38,425 13 4 $105,592 21,806 87 69 526,188 30,383 164,528 194,911 18 1 1 86,300 542 7,121 33,940 633 15,136 998 1,630 2 1 1 42 6 57,080 609 68,000 24,297 1,723 19,756 10,335 6 1 28 5 9 8 5 22x 3 5 5 4 152 116 708,030 16 14 174 717 65 767 57 194 126 644 48 704 36 1 107,106 302,784 4,296,276 69,960 3,607,097 101,393 1,978 2,202 1,732 9,704,447 5,023 4,033 9,056 4,484 2,075 6,574 592 11,058 2,667 1,319 458 43,742 569 1,888 458 6 2 4 3 1 176,296 220,038 36 146,300 5,049 24,803 300,532 3,329 242,218 6,714 41,186 9,612 696,782 1,574 301,056 4,402 46,235 34,415 997,314 4,903 543,274 11,116 2 48 73 17 63 21 193 6,353 74,518 255,038 42,512 101,886 95,994 7 668,341 1,332,920 2,001,261 470 850,006 1 I—( a w o o K TENNESSEE. Agriculture and related industries .. Mining and quarrying Manufacturing: Food products liquors and tobacco Textile and textile products Leather and leather products Rubber and rubber goods 80 171 51 97 $539,626 3,305,537 $49,609 213,153 $50,596 1,347,187 $100,205 1,560,340 29 74 $486,086 590,329 228 106 13 6 185 96 12 5 5,554,355 5,449,954 328,850 22,611 448,145 308,052 26,598 1,544 1,462,002 2,706,824 87,131 4,654 1,910,147 3,014,876 113,729 6,198 43 10 1 1 148,432 76,351 25,473 174 Co TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued. T E N N E S SEE—Continued. Corporations reporting no net income. Corporations reporting net income. Industrial groups. Manufacturing —Continued. Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products .. All other manufacturing industries Total manufacturing Construction . Transportation and other public utilities Trade . Publicservice—professional amusements, hotels etc Finance, banking, insurance, et c Combinations—predominant industry not ascertainable Inactive concerns Total Total number of corporations. Number. 185 6 87 91 37 110 52 154 5 66 60 22 93 43 $3,232,883 110,237 688,891 2,853,390 616, 509 3,585,653 859,129 $272,529 10,180 54,986 231,502 57,587 243,798 72,973 $663,530 14,748 138,993 788,444 98,498 1,356,617 185,563 $936,059 24,928 193,979 1,019,946 156, 085 1,600,415 258,536 31 1 21 31 15 17 9 $124,046 67,857 37 715 152,085 301,818 244,422 14,063 921 741 23,302,462 1,727,894 7,507,004 9,234,898 180 1,192,436 92 242 1,061 199 860 124 436 61 181 930 149 698 70 268,018 1,948,876 15,750,203 867,628 5,136,794 2,345,952 18,169 207, 785 1,208,450 58,063 411,825 159,468 35,698 8,490 4,632,389 185,776 370, 719 916,571 53,867 216,275 5,840, 839 243, 839 782,544 1,076,039 31 61 125 50 162 54 436 226,422 1,033,224 572,838 152,722 529,558 375,956 36,206 4,186 2,984 53,465,096 4,054,416 15,054,430 19,108,846 1,202 5,195,757 Net income. Income tax. War-profits and excessprofits tax. Total tax. Number. " Deficit. TEXAS. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquor, and tobacco Textile and textile products Leather and lea ther products Kubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances.... 479 337 279 207 $1,524,935 38,870,906 $114,636 3,933,429 $142,054 5,503,435 $256 690 9,436,864 200 130 $1,139,111 1,316,378 279 55 13 5 115 11 132 226 229 42 11 3 89 9 103 151 6,229,671 2,940,133 277,691 21,661 3,836,705 195, 570 958, 021 3,552,146 492,714 144,485 25,556 1,733 359,210 14,893 83,933 283,245 1,648,580 1,647,205 46,301 5,101 669,275 53, 468 106,912 800,625 2,141,294 1, 791,690 71, 857 6,834 1,028,485 68,361 190, 845 1,083,870 50 13 2 2 26 2 29 75 402,176 70,861 14,392 16,521 462 534 136, 971 38,077 1,066,784 m o 3 8 s Stone, clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing. o fj Construction co ,° I N> Transportation and other public utilities. Trade. Public service—professional, amusements, hotels, e t c . . . Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns 1 Total.. 65,618 39,421 16,543 34 78 37 873,186 1,618,176 1,177,628 80,484 140,172 85,985 142,311 315,744 387, 158 222.795 455^ 916 473,143 1,029 I 786 21,680,588 1,712,410 5,822,680 7, 535, 090 243 2, 329,898 79 573 2,171 368 2,140 ' 204 820 44 | 379 1,912 263 1,765 130 401, 349 4,336.789 35, 351^415 1', 525,310 IS', 815, 578 L 526,611 37,972 421,098 2,604,145 108,788 1,565,717 139,815 82,676 327, 789 10,006,372 263,212 1 501,086 172, 275 120,648 748,887 12.610,517 ' 372,000 3,066,803 ' 312, 090 35 194 259 103 375 74 820 313,777 2,124,242 1,136,108 198,077 2,856,267 2,533,612 17,349 124,123,4S1 10,638,010 23,821,579 ! 34,459,589 2,433 13,964,819 S, 1 9 8 '• in H UTAH. ! Agriculture and related indusi ricv; Mining and quarrying • I Manufacturing: Food products, liquors, and i^ a " , Tcxtdc and texiilo Tncduet j<eatnei u.id l u s h e r pioducl Ilubber uu>i rulx.fr cnods Lumber —id v o"d pioddd Pan or arc' fiinDp* (i'K'i1Print rig c nd pu' ii->li 7ij (t'Cnrral*-ai-d lied ,">M, - >. . , blone c L v a n d i,L -^ j , \ X i i 1 859, 240 723,262 166 £355,615 2,246,387 70 10 2 7,742,502 59,645 20,968 637, 416 4,538 1,992 2,261,005 8,267 524 2,898, 421 12,805 2,516 23 6 579,876 99,240 3,530 2,961 8 165,606 17,620 3,390 21,010 24 5 9 18 7 156 680 104,712 19Q 370 211,606 43,018 14, 676 11, 314 13 6fW 18', 674 3,614 8,960 6,663 3' 679 29,077 2, 003 23,636 17,977 17.335 47, 751 5,617 11 6 4 8 2 66,899 45,592 31,998 184,792 6,255 723,507 2,323, 561 3,047,068 63 1,021,143 1 87? 062 137,041 1 696 17, 298 417,757 4,174 142,833 9,786 215 4,615 1,613,667 98 91,009 14,741 1,911 21,913 2,031,424 4,272 233,842 24,527 8 26 73 48 131 32 778 33,957 147,042 183,316 108,257 1,603,525 1,957, 705 27,934 19,170,237 1,511,308 4 ; 636,151 6, 147,459 1,372 8,184,881 ,N 152 ... Trade Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc . . ... . . Combinations—predominant i n d u s t r y not a s c e r t a i n a b l e . . . . . . . . . Inactive concerns $26,000 502,146 10 87 Total 161*116 ., r 11 otal ipaiiuiiciu'i1^. Construction 1, Tu7, 7W 1 2 i- JS11 oln cr ILO ^ulactUi ±Ag iu. 1 usi /r 93 16 2 02 101 382 70 778 •? 542 19 (it 460 53 951 38 1,170 8,634,197 44 416 206, 911 5 804 142 u H I—! c m o o o TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued. VERMONT. Total number of corporations. Number. Industrial groups- Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquor, and tobacco Textile and textile products.. Leather and leather products... . Rubber and rubber goods Lumber and wood products Paper and pulp products.. Printin0" and publishing Chemicals and allied substances Stone, clav, and glass products. Metal and metal products . All other manufacturing industries Total manufacturing Net income. Income tax. War-profits and excessprofits tax. Total tax. Number. Deficit. 19 24 5 13 $1,417 1,060,508 $109,345 $90,827 $200,172 14 11 $72 850 102,060 45 23 3 38 22 2 339,072 1,760,858 46,639 20,545 107,305 4,139 125,335 808 515 7,641 145,880 915 820 11,780 7 1 1 33,280 87 467 ' 83 31 11 19 15 30 27 17 27 9 13 11 27 22 10 435,077 471,672 37,331 425, 229 164,541 2,588,571 100,521 32,695 42,074 2,292 27,845 11,209 155,942 6,708 121,850 102,158 2,013 180 755 18,582 1,230,110 31,700 154,545 144,232 4,305 208 600 29,791 1,386,052 38,408 4 2 6 4 3 5 7 6 9 21 292,925 8,785 164 492 19^935 29,799 106,265 221 181 6,369,511 410,754 2,628,659 3,039,413 40 749,252 . . . . .. 4 83 126 27 127 30 75 3 64 110 15 107 20 8,181 246,590 796,232 15,508 560,483 192,732 368 19,621 56,368 108 43,733 15,154 166 5,732 133,835 11,064 38,973 534 25,353 190,203 108 54,797 54,127 1 19 16 12 20 10 75 158 64,828 24 199 47,742 44 7?1 72'243 4,613 . . .. 736 518 9,251,162 655,451 2,909,256 3,564,707 218 1,182,666 $42,565 701,175 $34,771 2,043,417 $77,336 2,744,592 51 44 $147,848 453,422 . Construction . Transportation and other public utilities Trade . Public service—professional, amusements hotels, etc Finance, banking, insurance, etc Combinations—pred ominant industry not aseertainable Inactive concerns Total . Corporations reporting no net income. Corporations reporting' net income. VIRGINIA. Agriculture and related industries . Mining and quarrying 128 142 77 98 $516,652 8,133,962 i o a o Manufacturing: Food products, liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, etc Finance, banking, and insurance Combinations—predominant industry not ascertainablo Inactive concerns Total.. 278 74 17 3 135 25 81 62 43 88 44 231 65 13 3 102 21 64 45 26 64 32 4,288,917 7,017, 209 1,968,296 27,796 2,371,664 868,342 545,672 3,621,535 168,156 3,059,874 913,321 286,937 408,619 139,410 1,914 178,148 67,932 45,389 282,497 13,515 251,608 72,561 1,394,097 3,487,721 778,765 5,850 696,248 249,774 84,369 1,006,954 9', 955 820,366 219,882 1,681,034 3,896,340 918,175 7,764 874,396 317^ 706 129,758 1,289, 451 23, 470 h 071,974 292,443 47 9 4 249,571 40,431 74,458 33 4 17 17 17 24 12 428,175 162,831 15, 463 125,545 78,574 980,567 81,04.0 850 i 666 24,850,782 1,748,530 i 8,753,981 10, 502,511 184 2,230,655 89 300 1,201 204 1,241 146 708 70 223 1, 103 154 934 93 i,376,966 38,269, 259 18,315,810 1,037,367 8,757,973 3,411', 903 204,134 4,474,833 1,254,994 80, 979 722,271 264. 486 2.606,805 400,169 5,785,418 '137,568 708, 185 1,050,699 2,810,939 4,875,002 7,040,412 218, 547 1,430,456 1,315,185 19 77 98 50 307 53 708 100,212 480,605 382,876 120,097 i, 198,492 1.197,285 14', 067 5,009 3,418 107,670, 674 9,493,967 21,521,013 1,591 6,331,559 31,014,9 U2 H 15 W H >—i O WASHINGTON. Agriculture and related industries Mining and quarrying Manufacturing: Food products,liquors, and tobacco Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paperand pulp products Printing and publishing Chemicals and allied substances Stone.clay, and glass products Metal and metal products All other manufacturing industries Total manufacturing Construction Transportation and other public utilities Trade 507 228 293 62 S5,635,454 !.0S7,84S 8493,051 i>2,209 SI, 085,220 511,482 SI; 578,271 573,691 214 166 81,108,305 2,936,429 314 59 16 9 428 12 120 44 46 172 68 234 46 10 3 285 9 85 22 26 133 48 8,608,920 458,437 164,050 26,082 9,858,880 1,580,220 793,329 136,368 237,072 2,693,158 611,414 668,163 27,249 9,986 1,886 919,895 85,700 57,806 12,320 2,701 195,208 40,882 2 433,695 158,360 64,005 6,372 1,637,360 832,656 164,142 4,452 874 826,282 193,S75 3.101.858 185', 609 73.991 8,258 o 557,255 918,356 221,948 16, 772 22,575 1,021,490 234,757 80 13 6 6 143 3 35 22 20 39 20 628,279 13,139 42,101 28,341 1,235,532 111,938 63,147 103,722 354,297 115,857 76,454 1,288 901 25,167,930 2,040,796 6,322,073 8,362,869 387 2,772,807 144 514 1,538 85 332 1,300 1,559,822 8,936,857 18,092,400 89.160 569,486 1,293,928 680,500 3,776,824 5,223.09S 789,6(50 4, 346,310 6,517,021) 59 182 23 « 401,668 5,805.960 '978'175 o o TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORY S—Continued. oo W A S H I N G T O N - Continued. Corporations reporting no net income. Corporations reporting net income. Industrial groups. Public service—professional, amusements, hotels, etc "F'inPDco banking insurance etc* Combinations—predominant industry, not ascertai liable Inactive concerns * Total Total number of corporations. Number. 397 li c 234 ' ^o 9,287 Net income. Income tax. War-profits and excessprofits tax. Total tax. Number. Deficit. 273 l,()0ti 117 $1,577,012 5,865,259 2,828; (531 $122,840 430,881 300,975 $243,840 4(11,458 161,486 8366,686 892,339 462,461 124 091 117 2,740 $575,320 3,676,805 961,170 5,973 4,3(19 70,751,208 5,403,332 18,465,981 23,869,313 4,918 19,222,612 Ul H a WEST VIRGINIA. W o Agriculture and related industries Mining and quarrying Manufacturing: Food products,liquors, and tobacco.. Textile and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products.. Printing and publishing.. Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries 81 738 43 544 §201,515 21,OOo,134 S15, 545 1,577, mi S25, 301 376, 870 $40,846 8,954,831 38 194 $102,885 1,071,230 102 21 4 1 100 6 51 32 98 69 23 83 20 3 1,085,413 437,393 284,852 78, 960 29, 144 28, 982 286, 162 158, 910 1 .365,122 188,054 28,983 38,427 74 6 39 23 78 58 17 1,931,880 195,694 • 212,560 10,490,397 5,368,426 15,493,888 749,187 183, 447 428, 452 16, 043 15, 499 970, 808 346, 542 984, 274 52, 286 51 010 26; 432 1, 788, 844 2 317, 579 6, 976, 810 279, 713 12, 796 5 579 135,395 12 9 20 11 6 17,344 60,037 130, 723 148,690 154,120 Total manufacturing. Construction Transportation and other public utilities Trade Public servie e—professional, amusements, hotels, etc. 513 401 36,249,690 2, (185, 985 12, 313, 913 591,899 67,053 41,931 2,759,652 2,664,121 7,961,084 331,999 24,999^ 898 19 1 1 1 32 112 703,284 52 197 595 119 41 117 539 80 270,196 695,759 8,902,586 297,895 16, 626 62, 485 682, 127 20, 778 62, 620 32, 766 2, 427, 440 22, 602 79,246 95,251 3,109,567 43,380 11 80 56 39 43,732 238,513 211,476 67,184 Ul H 173 S a o Finance, banking, insurance, etc Combinations—predominant industry, not ascertainable Inactive concerns. Total 548 97 5 005 605 3,412,866 418,425 263,027 390,756 1,059,287 809,181 1,322,314 2,410 76,642,276 5,742,959 23,711,555 $1,045,043 420,240 $90,748 37,363 504 204 767 144 75 5 238 68 170 46 47 402 168 12,836,951 8,092,229 5,050; 528 493,362 9,404, 565 11,388, 937 1,112,724 2,125, 532 1,067, 459 54,585,978 4,883,521 2,671 2 130 193 667 2,156 400 2, 403 329 1,862 154 10,961 697 144 383 3,519 47 383 149 367,886 204,322 43,636 29,454,514 1,109 3,054,148 $178,271 43,267 $269,019 80,630 101 48 $221,194 419,693 883,139 558,506 403,216 34,260 835,978 733,242 88,946 148, 457 64,668 3,644,591 333,377 4,659,282 3,318,629 1,513,904 197, 855 1,973, 957 5,153, 560 157,069 814, 655 463,189 24,678, 490 1,817, 230 5,542, 421 3.877,135 1,917.120 232,115 2,809, 935 5,886, 802 246, 015 963,112 527, 857 28,323,081 2,150, 607 224 14 51 10 53 19 21 102 36 1,371,289 55, 651 71,874 2,313 357, 488 63, 553 297, 803 115, 929 39,471 863,808 278,860 111.041.786 7,728, 380 44,747, 820 52,476, 200 541. 3,517,839 495 1,825 246 1, 692 215 1 1,722,373 2,158, 824 22 374 862 673, 899 10,405, 474 8,707,309 362 109, 860 189,688 1,586,305 40,154 804, 804 657,102 589, 503 64,399 6,016,694 78^ 558 503,177 2,871, 832 690,363 254, 087 7 602,999 '118,712 1,307,981 3,528, 934 39 172 331 154 711 114 1,861 132,368 335,658 1,006,622 '856,960 2,242,601 785, 219 55,554 6, 889 158,550,172 11,244,404 55,084,521 66,328,925 4,072 9,073,708 WISCONSIN. Agriculture and related industries Mining and quarrying Manufacturing: Food products, liquors, and tobacco.. Textiles and textile products Leather and leather products Rubber and rubber goods Lumber and wood products Paper and pulp products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products All other manufacturing industries.. Total manufacturing. Construction Transportation and other public utilities Trade Public service—professional, amusements, hotels, eic Finance, banking, insurance, etc Combinations—predominant industry not ascertainable. Inactive concerns Total 187 93 991 158 83 78 "65 Tfl H Q W O hrj Q TABLE 13.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIAL GROUPS, FOR STATES AND TERRITORIE S—Continued. WYOMING. Industrial groups. Agriculture and related industries.. Mining and quarrying Manufacturing: Food products, liquors, and tobacco Textiles and textile products Leather and leather products.. Rubber and rubber goods Lumber and wood products.. Paper and pulp products.: Prmtin g and publishing Chemicals and allied substances Stone, clay, and glass products. Metal and metal products All other manufacturing industries. Total manufacturing Construction . . Transportation and other public utilities Trade ... . Public service—professional, amusements, hotels, etc Finance, banking, insurance, etc Combinations—predominant industry not ascertainable Inactive concerns Total .... Total number of corporations. Corporations reporting no net income. Corporations reporting net income. Number. Net income. Income tax. War-profits and excessprofits tax. Total tax. Number. 57 Deficit. 75 131 39 SI, 458,600 2,255,889 $130,041 178, 840 $220,988 666,891 $351,029 845,731 36 $258,062 654,790 18 11 50,935 2,804 674 3,478 7 7,295 I w • 5 5 27,676 2,227 15 2 1 3 1 11 2 1 1 27,475 144,939 4,322 1,776 1,757 8,070 279 a 2,227 540 75,686 2,297 83,756 279 4 18,430 2 1 809 16,988 45 31 257,123 15,137 76,900 92,037 14 43,522 11 49 201 40 169 32 493 8 30 165 26 134 16 1 22,959 90,592 1,150,137 110,065 1,272,775 243,356 377 1,570 6,143 93,216 6,721 106,306 25,864 2,809 155,379 25,311 162,172 730 1,570 8,952 248,595 32,032 268, 478 26,594 3 19 36 14 35 16 492 9,909 250,315 81, 611 28,928 155,716 181,849 3,712 1,303 581 6,861,873 563,838 1,311,180 1,875,018 722 1,668,414 o o o o