Full text of Statistics of Income : 1919

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TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME
COMPILED FROM THE RETURNS FOR 1919
U N D E R

T H ED I R E C T I O N

O F

T H E

COMMISSIONER OF INTERNAL REVENUE




WASHINGTON
GOVERNMENT PRINTING OFFICE
1922




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

10 CENTS PER COPY

CONTENTS
OFFICIAL TRANSMITTAL
RETURNS FILED
PERSONAL INCOME-TAX RETURNS

•.

Distribution by States and Territories, and by population
Text table—Personal returns, by States and Territories, and per
capita distribution, calendar year 1919
Simple and cumulative distribution, by income classes
Text table—Simple and cumulative distribution of personal
returns by income classes, calendar year 1919
Classification by sex and family relationship
Text table—Distribution of personal returns, by sex and family
relationship, calendar year 1919
Income exempt from normal tax
Text table—Net income exempt from and amount subject to
normal tax, personal returns, calendar year 1919
Service, business, and property as sources of income
Text table—Distribution by sources, personal income, calendar
year 1919
Sources of income and deductions by income classes
Text tablesDistribution by sources of income and deductions, by income
classes, calendar year 1919
Distribution of personal income, by sources and by income
classes, showing the proportion from each source expressed
in percentages, calendar year 1919
Income from business
•
Text table—Income reported from business pursuits, personal
returns, calendar year 1919
PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS
CORPORATION INCOME-TAX RETURNS

Corporations distributed by industrial groups
Text table—Distribution of corporations by industrial groups and
into those reporting net income and those reporting no net
income, calendar year 1919
Income and deductions
Text tablesDistribution of corporation income by industrial groups and
by nature of deductions, calendar year 1919
Percentage distribution of corporation income and deductions by industrial groups, calendar year 1919
Income on Federal obligations not exempt from tax
Income wholly exempt from tax
Corporations reporting invested capital
Text tablesCorporations reporting invested capital distributed by size of
invested capital, calendar year 1919. _
Corporations reporting invested capital distributed by size of
net income, calendar year ] 919
Corporations reporting invested capital distributed by industrial groups, calendar year 1919

Page.
1
1
1

2-3
3
4
5
5
5
5
6
6
6-7
7
8
8
8
8

9-10
10
11-12
13
13
13
14
14-15
16-17
18-19

INCOME-RETURNS BY STATES

Combined personal; and corporation income and tax
Text table—Personal and corporation income and tax by States and
Territories, calendar year 1919
in




19
20

IV

CONTENTS.
Page.

PROGRESS OF INCOME TAXATION

21

Text t a b l e s Personal returns, number filed for calendar years 1919, 1918, 1917,
and 1916, by income classes
Personal returns, net income reported for calendar years 1919, 1918,
1917, and 1916, by income classes
Personal returns, tax yield for calendar years 1919, 1918, 1917, and
1916, by income classes
Personal returns, average tax and average rate of tax per individual,
calendar years 1919, 1918, 1917, and 1916, by income classes
Personal returns, number filed for calendar years 1919, 1918, 1917,
and 1916, by States and Territories
Personal returns, net income reported for calendar years 1919, 1918,
1917, and 1916, by States and Territories
Personal returns, tax yield for calendar years 1919, 1918, 1917, and
1916, by States and Territories
Personal returns, income by sources, for calendar years 1919, 1918,
1917, and 1916
Corporation returns, number filed for calendar years 1919, 1918, 1917,
and 1916, by States and Territories
Corporation returns, net income reported for calendar years 1919, 1918,
1917, and 1916, by States and Territories
Corporation returns, tax yield for calendar years 1919, 1918, 1917, and
1916, by States and Territories

21
21
22
23
23
24
25
26
27
2S
29

INCOME FLUCTUATION OF A SELECTED GROUP OF PERSONAL RETURNS (returns

of 1,240 persons each of whom reported $300,000 and over in one or more of
the years 1914-1919)
Text t a b l e s Distribution by income classes for each of the years 1914-1919
Returns of 561 persons each of whom reported in 1914 net income
under $100,000
Returns of 388 persons each of whom reported in 1914 net income
between $100,000 and $300,000
Returns of 234 persons each of whom reported in 1914 net income
between $300,000 and $1,000,000
Returns of 57 persons each of whom reported in 1914 net income of
$1,000,000 and over.
Net income reported for each year, by the same individuals grouped
according to size of net income for 1914
Net income reported for each year, by the same individuals grouped
according to size of net income for 1919
Net income and income by sources, reported each year by the same
individuals grouped according to size of net income for 1914
SUMMARY OF INCOME AND TAX REPORTED BY YEARS

Text t a b l e s Number of personal returns, calendar years 1914-1919, by income
classes
Returns of net income by years—personal and corporation
Income tax yield by years—personal, partnership, and corporation..

29
30
31
31
31
31
31
32
33
35

35
35
36

BASIC TABLES.
PERSONAL INCOME TABLES—Nos. 1-7 and 10-13:

Distribution of income, by States—
1. For the United States
Distribution by income classes—
2. For the United States
Simple and cumulative distribution by income classes—
3. For the United States
Sex and family relationship—Distribution by States—
4. For the United States
Sex and family relationship—Distribution by income classes—
5. For the United States
Distribution of income, by sources and by States—
6. For the United States
Distribution of income by sources and by income classes—
7. For the United States




39-40
41-42
43-45
46-47
48-49
50-51
52-53

CONTENTS.
PERSONAL INCOME TABLES—Nos. 1-7 and 10-13—Continued.

V
Page-

Distribution by income classes—
10. By States and Territories
64-99
Income fluctuation of a selected group of returns (returns of 1,240 persons
each of whom reported net income of $300,000 and over in one or more
years 1914-1919)—
11. Net income reported for each year, by the same individuals
grouped according to size of net income for 1914
100
lla. Distribution by income classes for each of the vears 1914-1919,
based on 1914 returns (17 tables)
"
101-109
12. Net income reported for each year, by the same individuals
grouped according to the size of net income for 1919
110
12a. Distribution by income classes for each of the years 1914-1919,
based on 1919 returns (17 tables)
111-119
Number of returns by income classes and by States and Territories, calendar
years 1919, 1918, 1917, and 1916—
13. For the United States
120-131
CORPORATION INCOME TABLES.—Nos. 8 and 9:

Distribution by States—
8. For the United States
Distribution by industries—
9. For the United States

54-55
56-63

CHARTS:

Chart showing by income classes the number of personal income-tax returns filed for the calendar year ended December 31, 1919
opposite 1
Growth of incomes—Chart showing by income classes the number of personal returns reporting $3,000 and over 1914-1919
34




CHAR.T SHOWING bT INCOME CLASSES THL

OF PERSONAL INCOME-TAX UTUR.N5 FILED FOR. THE CALENDAR- YEAR. ENDED DECEMBER. 31,1919
TH0V5AND3

INCOME C
$

1,000 TO. % 2,000
2 5 Q00 *

5,000

5,000 >

4,000

4,000 5,000 -

5,000

6,000 •

7,000

6,000

7,000 -

8,000

8,000 -

9,000

9,000 »

10,000

2.000
3,000
4 000
5,000
6,000
7,000
8,000
9,000
10,000
11,000

10,000
J1,OOO_
J2fOOO_
13,000
14,000

60,000
70,00 0_
^JO^CJOO^

90,000

90^000

IOQ,OOO

i

-H-

]50,000
150,000

^oooqcT

200,000 "

250^000

250,000

300,000^

300,000 »

400,000

_400,000

"5oo"doo" -U U_

500,000

_J[50,000^

750,000

1,000,000

75

11.000
"
12,000
I3.000-- . .
ia,ooo
13,000 «
14,000
14,000 ••
is,o6o ._..
15,000 »
20,000 .
2 0,000 ••
25,000 25,000 ••
30,000
30,000 "
40,000
50,OOQ
40,000
50,000
60,000 . . _
60,000 »
70.000-_
80,000
70,000
80,000 "
90,000
90,000 ••
100,000
100,000
150,000
150,000 »
200,000200,000
250,000_„ ..
250,000 •«
300.000- . ...
300,000
400.000
400,000
500.000...
500,000
750,000^
1,000,000.
750,000
1,000,000
1.500,000
1.500,000
2,000,000
2,000,000
3,000,000 .
3,000,000 .•
4,000,000 _
4,000,000
5,000,000
5,000,000 AND QVtfL
fcECAhTULATlON

Ji9

£0 4ft6
^7 9ft 7
?fl4.99
l&42%

• 5 ?4ft
1? A4I
4? 028
22 6 0 5
_.. _ 13,769
& ?9fi
5 213
3 196
? ?n
1 113
I 092.
250

285
.

140
i?9

.

60
15
7
_
S, 332,760

*

JOINT fcCTURNJ Of HU58ANOJ AND WIVtj, WITH OR.
WITHOUT PEPINWHT criuoRfH, IMCLVOINS HUJBAHOS
WHOSE WIVE5.THOU6H IIVING WITH THEM,

FILED

2,858,594
WIVEj MAKING SEPARATE fcETUJLHj FROM H U J B A H P 5 _
SINGLE M E N . H E A D J O f FAMILIES

_L_1_.

3,000,000 -4,000,000
j4,000,000 » 5,000,000

.

- 362,799

SINQLE WOMEN,HEAPJ OF FAMILIES
5IN6LE MEN,ALL OTHER
.
SINGU WOMFN.AIL OTHEK
.

_ 1.602,276
361.960

n

5.W6.000 AND OVERT




7,000
8,QQO
<»,000

•

» 2,000,000

2.000,000

* 000
A 000
JT 000
^> 000

TOTAL

1.000,000 " 1,500,000
1,500,000

NO. OF IUTUR.N5
1 924 872
1 S69 741
74? 35443fl1S4
!67 OOS
109 ^74-

INCOME CLA55E5
1.000
TO i
? 000

TH0U5 AH W
70662o—21. (To follow page v.)

STATISTICS OF INCOME—CALENDAR YEAR 1919.
TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. 0., January 12, 1922.
Hon. A. W. MELLON,

Secretary oj the Treasury.
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, 1919.
RETURNS FILED.
The number of individuals who filed income-tax returns for the
calendar year ended December 31, 1919, was 5,332,760. The total
amount of net income reported by these returns was $19,859,491,448,
and the tax (normal tax and surtax) amounted to $1,269,630,104.
As compared with 1918, the above figures show a growth of 907,646
in the number of returns filed and an increase in the total net income
reported amounting to $3,934,852,093, likewise an increase of
$141,908,269 in the total tax.
The number of corporation income-tax returns for the calendar
year 1919, other than those of personal service corporations, was
320,198. Of these 209,634 reported net income amounting to
$9,411,418,458; income tax, $743,535,888; war-profits and excessprofits tax, $1,431,805,690; total tax, $2,175,341,578.
For the calendar year 1918 the number was 317,579, of which
202,061 reported total net income of $8,361,511,249 and tax aggregating $3,158,764,422.
The aggregates, net income and tax, reported by personal and corporation returns are as follows:
Year.
1919
1918

Net income.

!

$29,270,909,906
24,286,150,604

Increase
Decrease

!

Total tax.
$3,444,971,682
4,286,486,257

4,984,759,302
841,514,575

PERSONAL INCOME-TAX RETURNS.

The following table visualizes the distribution of the personal
returns by States and Territories, as well as the per capita income
and tax, according to the population reported by the Fourteenth
Census of the United States, 1920. As relating to the entire population of the United States subject to Federal income tax, the proportion filing returns was 5.03 per cent. The per capita net income
reported was $187.32 and the per capita income tax was $11.98.




l

STATISTICS OF INCOME.

On the basis of returns filed, the average net income reported for
1919 was $3,724.05, the average amount of tax $238.08, and the
average tax rate 6.39 per cent.
Personal returns, by States and Territories, and per capita distribution,

Returns.
Population,
States and Territories. census 1920.

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




Per
Number. cent of
total.

114,322
45,168
105,793
18,349

0.77
.18
.38
.64
5.00
1.08
2.07
.31
1.10
.58
1.11
.15
.40
7.92
2.44
2.51
1.43
1.12
.99
.65
2.18
5.03
3.41
2.32
.45
2.35
.80
1.64
.16
.48
4.35
.20
12.81
.70
.51
5.78
1.15
.93
10.11
.75
.70
.72
.95
3.31
.40
.25
1.42
2.14
.85
1.98
.34

106,021,431 5,332,760

100.00

2, 348,174

54,899
334,162
752,204
426,861
939,629
380,631
223,003
437,571
968,470
2, 895,832
255,912
431,866
485,280
930,390
404,021
769,257
416,630
798,509
768,014
449,661
852,356
668,412
387,125
790,618
404,055
548,889
296,372
77,407
443,083
155,900
360,350
385,227
559,123
646,872
759,394
,028,283
783,389
, 720,017
604,397
,683,724
636,547
,337,885
,663,228
449,396
352,428
,309,187
,356,621
,463,701
,632,067
194,402

40,789
9,427
20,495
33,556
266,720
57,526
110,409
16,059
58,616
31,107
58,930
8,136
21,448
422,229
130,383
133,796
76,451
59,332
52,871
34,578
116,373
268,307
181,662
123,914
23,804
125,248
42,593
87,344
8,740
25,601
231,757
10,757
683,085
37,185
27,375
308,309
61,500
49,663
539,172
39,936
37,296
38,614
50,789
176,547
21,164
13,569
75,966

Tax.

Net income.

Amount.

$133,470,965
18,862,034
61,434,347
123,704,361
981,170,941
191,001,999
347,929,674
62,901,249
166,399,104
107,362,976
219,471,959
33,164,366
65,472,540
1,662,796,441
417,323,251
527,163,054
264,971,649
215,977,422
201,753,808
112,562,525
398,672,772
1,090,808,058
665,475,193
383,920,683
101,262,053
470,443,311
108,380,657
287,157,592
20,887,132
78,565,318
828,428,672
31,587,990
3,436,343,179
161,613,467
80,190,946
1,075,115,926
242,184,301
166,240,606
1,838,002,395
146,109,811
142,688,832
133,174,792
193,909,353
643,172,301
61,913,436
46,204,506
247,658,373
325,920,733
147,949,092
337,851,344
52,463,959

calendar year 1919.

Per
cent of
total.
0.67
.09
.31
.62
4.94
.96
1.75
.32
.84
.54
1.11
.17
.33
8.37
2.10
2.65
1.33
1.09
1.02
.57
2.01
5.49
3.35
1.93
.51
2.37
.55
1.45
.11
.45
4.17
.16
17.31
.81
.40
5.41
1.22
.84
9.26
.74
.72
.67
.98
3.18
.31
.23
1.25
1.61
.74
1.70

Amount.

$4,668,465
357,783
1,816,899
4,237,673
48,983,856
7,196,593
16,833,829
7,495,453
8,170,833
4,363,089
9,134,092
2,145,194
1,475,023
99,398,236
13,541,245
15,807,707
9,138,315
7,595,384
12,888,655
4,468,876
22,630,984
86,566,938
55,958,378
15,696,465
5,634,901
22,146,510
2,413,463
8,639,003
435,002
2,811,830
47,321,422
774,470
399,792, 351
10,010,348
1,360,509
56,505,315
12,207,129
8,232,437
128,195,161
11,234,132
5,192,020
3,124,066
9,082,054
32,302,280
1,270,543
2,074,804

Per
cent of
total.
0.37
.03
.14
.33
3.86
.57
1.33
.59
.64
.34
.72
.17
.12
7.83
1.07

11,615,795
5,319,197
10,901,097
1,444,063

1.25
.72
.60
1.01
.35
1.78
6.82
4.41
1.24
.44
1.74
.19
.68
.03.22
3.73
.06
31.49
.79
.11
4.45
.96
.65
10.10
.88
.41
.25
.72
2.54
.10
.16
.71
.91
.42
.86
.11

19,859,491,448 I 100.00 I 1,269,630,104

100.0f

9,020,237

STATISTICS OF INCOME.

3

Personal returns, by States and Territories, and per capita distribution, calendar year
1919—Continued.

States and Territories.

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

Per cent
of population
filing
returns.

Per
Average
capita net
income
net
income. per return.

$56. 84
1.74
343. 58
17.17
183. 85
6.13
70.60
1.91
286. 32
7.78
203.
27
6.12
252. 01
8.00
282.
06
7.20
380. 27
13.40
110.
86
3.21
75.79
2.03
129. 59
3.18
151.60
4.97
256.40
6.51
142.41
4.45
219. 28
5.57
149.76
4.32
89.37
2.46
112.17
2.94
146.56
4.50
275.01
8.03
283.15
6.96
181.41
4.95
160. 83
5.19
56.55
1.33
138.20
3.68
197.45
7.76
221. 74
6.74
269. 84
11.29
177. 31
5.78
262.50
7.34
87.66
2.99
330. 89
6.58
63.15
1.45
123.97
4.23
186.67
5.35
3.03 • 119.40
212.21
6.34
210.76
6.18
241.74
6.61
84.75
2.21
209. 21
6.07
82.94
2.17
137.92
3.79
137. 77
4.71
131.10
3.85
107.27
3.29
240. 24
8.43
101. 08
3.09
128. 30
4.02
269. 87
9.44

187. 32

Per
capita
income
tax.

Average
amount
of tax
per
return.

S3,272. 23
2,000. 85
2,997. 53
3,686. 50
3,678. 65
3,320. 27
3,151. 28
3,916. 88
2,838. 80
3,451. 40
3,724.28
4,076.25
3, 052.62
3,938.14
3,200. 72
3,940. 05
3,465.90
3, 640.15
3,815.96
3.255.32
3,425.82
4,065. 52
3,663.26
3,098.28 !
4,253.99 |
3.756.09 !
2,544.56 j
3.291.10 |
2.389.83 I
3.068.84 I
3,574.56 !
2,936.51
5,030.62
4,346. 20
2,929.35
3.487.14
3,937.96
3,347.37
3,408.94
3,658.60
3,825. 85
3,448. 87
3,817. 94
3,643. 07
2, 925. 41
3.405.15
3,260.12
2,850.90
3,275. 53
3,193. 51
2,859.23 !

$1.99
6.52
5.44
2.42
14.29
7.66
12.19
33.61
18.67
4.51
3.15
8.38
3.42
15. 33
4.62
6.58
5.17
3.14
7.17
5.82
15.61
22.47
15.25
6.58
3.15
6.51
4.40
6.66
5.62
6.35
14.99
2.15
38.49
3.91
2.10
9.81
6.01
10.51
14.70
18.59
3.08
4.91
3.88
6.93
2.83
5.89
3.91
8.56
3.63
4.14
7.43

$114.45
37.95
88.65
126.29
183.65
125.10
152.47
466.74
139. 40
140.26
155.00
263.67
68.77
235.41
103. 85
118.15
119.52
128.01
243. 73
129.24
194. 47
322.64
308. 03
126.67
236.72
176. 82
56.66
98.91
49.77
109. 83
204.18
72.00
585.27
269.20
49. 70
183. 27
198.49
165.77
237.76
281.30
139.21
80.91
178. 82
182.96
60.03
152,91
118. 74
101.61
117. 76
103. 04
78.70

3,724.05 I

11.98 I

238. 08

SIMPLE AND CUMULATIVE DISTRIBUTION, BY INCOME CLASSES (PERSONAL RETURNS).

The distribution of personal returns by income classes is exhibited
in the following table, which shows the number of returns filed, the
amount of net income, and the tax yield, also cumulative totals and
relative percentages.




STATISTICS OF INCOME.
Simple

and cumulative

distribution

of personal returns by income classes, calendar year
1919.
Returns.

Simple distribution.
Income class.

Cumulative distribution.

Cumulative percentages.

Number in Per cent | Over the Under the Over the Under
the class
each class. of total. ! class below, class above. class
below.
above.
$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 to $25,000
$25,000 t o $50,000
$50,000 to $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..
$1,000,000and o v e r . . .

1,924,872
1,569, 741
1,180,488
438, 851
162,485
37,477
13,320
2,983
1,864
425
189
65

Total

36.09
29.44
22.14
8.23
3.04
.70
.25
.06
.036
.009
.004
.001

5,332, 760
3,407,888
1,838,147
657,659
218, 808
56,323
18,846
5,526
2,543
679
254
65

1,924,872
3,494,613
4,675,101
5,113, 952
5,276,437
5,313, 914
5,327,234
5,330,217
5,332,081
5,332,506
5,332,695
5,332, 760

100.00
63.91
34.47
12.33
4.10
1.06
.36
.11
.05
.014
.005
.001

36.09
65.53
87.67
95.90
98.94
99.64
99.89
99.95
99.986
99.995
99.999
100.00

100.00

| 5,332,760

Net income.

Simple distribution.

Cumulative distribution.

Income class.
Amount in
each class.

$2,829,113,151
3,807,286,365
4,513, 264,030
2,954,137,253
2,412,275, 757
1,277, 364,635
896,497,209
358,392,923
371,148, 536
159,070,948
128,290, 396
152,650, 245

$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 to $1,000,000.
$1,000,000and o v e r . .

19, 859,491, 448

Total

Cumulative percentages.

the Under
Over the class Under the class Over
class
the class
below.
above.
below.
above.

Per cent
of total.

14.25 $19,859,491,448 $2,829,113,151
6,636,399,516
19.17 17,030,378,297
22.72 13,223,091,932 I 11,149,663,546
8,709, 827,902 14,103, 800,799
14.87
5, 755,690,649 16,516, 076,556
12.15
3,343, 414, 892 17, 793, 441,191
6.43
2,066,050, 257 18,689, 938,400
4.51
1.81
1,169,553,048 19,048, 331,323
1.87
811,160,125 19,419, 479, 859
.80
440,011,589 19, 578, 550,807
.65
280,940,641 19, 708, 841,203
152, 650, 245 19, 859, 491, 448

100.00
85.75
66.58
43.86
28.99
16.84
10.41
5.90
4.09
2.22
1.42
.77

14.25
33.42
56.14
71.01
83.16
89.59
94.10
95.91
97.78
98.58
99.23
103.00

100. 00

Tax (normal tax and surtax).

Simple distribution.

|

Cumulative distribution.

Income class.
Amount in
each class.

$24,696,200
28,257, 861
75, 914, 847
91, 537, 910
164,832, 523
154,946, 343
186,357, 608
118,705,303
163,095,349
86,031, 032
76,228, 132
99,026, 996

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




!

1, 269,030,104

Per cent
of total.

1.95
2.23
5.98
7.21
12.98
12.20
14.68
9.35
12.85
6.78
6.00
7.79
100.00

Cumulative percentages.

Over the
Under
Over the class Under the class
class
the class
below.
above.
below.
above.
$1, 269, 630,104
1,244,933,904
1,216, 676,043
1,140, 761,196
1,049,223,286
884,390,763
729, 444, 420
543,086, 812
424, 381, 509
261,286,160
175,255,128
99,026, 996

$24,696,200
52,954,061
128,868, 908
220,406, 818
385,239, 341
540,185,684
726, 543, 292
845, 248,595
1,008, 343, 944
1,094, 374,976
1,170, 603,108
1,269, 630,104

100.00
98.05
95.82
89.84
82.63
69.65
57.45
42.77
33.42
20.57
13.79
7.79

1.95
4.18
10.16
17.37
30.35
42.55
57.23
66.58
79.43
86.21
92.21
100.00

STATISTICS OF INCOME.
CLASSIFICATION

BY

SEX

AND FAMILY
RETURNS) .

RELATIONSHIP

(PERSONAL

The following table shows the distribution of the personal returns
according to family relationship:
Distribution of personal returns, by sex and family relationship, calendar year 1919.
Net income.

Returns.
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,filedseparate 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

2,858,597
58,534
362,797
88,595
1,602,277
361,960
5,332,760

Percent.

Amount.

Per cent.

53.60 $13,209,748,645
1.10
465,379,857
6.81
1,205,019,774
1.66
307,539,700
30.04 3,665,857,811
6.79
1,005,945,661
100.00

66.52
2.34
6.07
1.55
18.46
5.06

19,859,491,448 I

100.00

INCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS).

The amount of net income free from normal tax on account of personal exemptions, dividends, and interest on Government obligations
not wholly exempt from tax, is shown in the following table :
Net income exempt from and amount subject to normal tax, personal returns, calendar year
1919.

Status of income.
Net income exempt from normal tax:
Personal exemption
Dividends
Interest on Government obligations not wholly exempt from tax
Total
Net income subject to normal tax
Total net income

Amount.

Per cent
of total
net
income.

$9,424,293,200
2,453,774,825
63,377,222

47.45
12.36
.32

11,941,445,247
7,918,046,201

60.13
39.87

19,859,491,448

100.00

SERVICE, BUSINESS, AND PROPERTY AS SOURCES OF INCOME (PERSONAL
RETURNS).

In the table immediately following is shown the distribution of the
net income reported according to its origin; that is, whether from
personal service or from property.




STATISTICS OF INCOME.
Distribution by sources, personal income, calendar year 1919.
Source of income.

Amount.

Personal service:
Salaries, wages, commissions, bonuses, director's fees, etc
$10, 755,692, 651
Business, trade, commerce, partnership, farming, and profits from incidental sales of real estate, stock, bonds, and other property
6, 708, 344, 984
Total
Property:
Rents and royalties
Interest on bonds, notes, etc
Dividends
Total
Total income..
General deductions
Net income

Per cent
of total
income.

47. 93
29.90

17,464, 037, 635

77.83

1,019,094,265
1, 500, 779,100
2,453, 774, 825

4.54
6.69
10.94

4, 973, 648,190

22.17

22,437,685,825
2, 578,194,377

100.00
11.49

19,859,491,448

88.51

SOURCES OF INCOME AND DEDUCTIONS BY INCOME CLASSES (PERSONAL RETURNS).

The distribution of income from service and business and from
property, as well as the total deductions in each income class, are
shown in the following table. This table also shows the proportion
of the total income reported from each source, as well as the per cent
of general deductions and net income to total income for each income
class.
Distribution by sources of income and deductions, by income classes, calendar year 1919.

Income class.

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




Income from
personal
service and
business.
752,026,485
681, 232,305
235, 617,212
726, 065,040
523, 498, 811

Per cent
of total
income
in each
class.

443, 607, 319
243, 713, 712
154, 610, 361
231, 901, 482
117, 544, 960
72,919,674
41, 536, 555
91,227, 230
58, 713, 852
22,145, 129
17, 252, 926
29, 262, 528

90.01
89.70
85.26
78.10
68.52
61.45
57.45
55.23
55.05
53.16
50.36
52.23
50.31
46.15
36.23
44.50
66.87
26.20

17,464,037, 635

77.83

021,162, 054

Income from
property.

$305,460, 592
422,674, 701
732, 263,873
764,235,202
700,025,562
640,554,517
328,418,351
197, 551, 520
126,192, 354
204, 350,694
115, 845, 831
66,687,185
41,027,195
106,444,622
103,327, 746
27,609, 495
8, 551, 388
82,427, 362
4,973,648,190

Per cent
of total
income
in each
class.
9.99
10.30
14.74
21.90
31.48
38.55
42.55
44.77
44.95
46.84
49.64
47.77
49.69
53.85
63.77
55.50
33.1?
73.8
V) -"

STATISTICS OF INCOME.
Distribution

by sources of income

and deductions

7

by income

classes, calendar year

1919—Continued.

Income class.

Total income.

057,487,
103,907,
987,881,
490,300,
223,524,
661,716,
772,025,
441,265,
280,802,
436,252,
233,390,
139,606,
82,563,
197,671,
162,041
49,754!
25,804
111, 689;

$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $20,000
$20,000 t o $40,000
$40,000 to $60,000
$60,0u0 t o $80,000
$80,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 and over

Total

General
deductions.

$228,373,906
296,620,641
454,617,055
536,162,989
315,707,417
250,045,646
117,104,725 |
67,697,263 j

42,641,909
77,859,253
45,574,781
24,178,768
14,659,315
38,600,904
33,751,202
8,086,141
3,697,408
22,815,034

22,437,685,825! 2,578,194,377

Per cent
of total
income
in each
class.

Total net
income.

Per cent
of total
income
in each
class.

7.47 $2,829,113,151
7.23 3,807,286,365
9.15
4,513,264,030
15.36
2,954,137,253
14. 20
1,907,816,956
15.05 1,411,670,925
15.16
654, 920,945
15.34
373,567,969
15.18
238, 160,806
17.85
358, 392,923
19.53
187,816,010
17.32
115,428,091
17.75
67. 904,435
19.53
159, 070,948
20.83
128. 290,396
16.25
41, 668,483
14.33
22. 106,906
20.43
88, 874,856

92.53
92.77
90.85
84.04
85. 80
84.95
84.84
84.66
84.82
82.15
80.47
82.68
82.25
80.47
79.17
83.75
85.67
79.57

19,859,491,448

8.51

11.49

The distribution of personal income by sources, expressed in percentages, is given in the succeeding table.
Distribution of personal income by sources and by income classes, showing the proportion
from each source expressed in percentages, calendar year 1919.

Income class.

$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 to $40,000
$40,000 t o $60,000
$60,000 t o $80,000
$80,000 t o $100,000
$100,000 to $150,000
$150,000 t o $200,000
$200,000 t o $250,000
$250,000 t o $300,000
$300,000 t o $500,000
$500,000 to $1,000,000...
$1,000,000 to $1,500,000..
$1,500,000 t o $2,000,000..
$2,000,000 a n d over

Total.




and
salaries.

Business.

Partnerships
and personal
service
corporations.

Profits
from
sales of Rents
Divireal
roy- dends.
estate, and
stocks, alties.
and
bonds.

Interest
and
Total
invest- income.
ment
income.

77.25
69.14
52.50
36.60
32.70
28.36
23.39
20.33
19.25
15.40
12.41
11.26
9.80
8.19
5.38
1.34
8.54
.32

8.95
16.31
23.97
26.03
16.89
12.40
10.57
10.32
8.60
8.88
7.74
8.20
6.55
8.12
4.41
7.73
6.40

1.503
2.539
5.14
9.22
12.14
14.30
16.83
18.47
20.83
23.15
24.15
27.74
29.11
25.36
21.26
23.50
25.62
3.34

2.300
1.708
3.66
6.2(3
6.79
6.39
6.66
6.11
6.37
5.73
6.06
5.03
4.85
4.48
5.18
11.93
26.31
22.54

3.830
4.337
5. GO
5.34
4.85
4.00
3.51
3.12
2.72
2.84
2.25
2.32
2.63
1.81
2.52
5.95
1.07
2.23

1.435
2.042
3.99
9.23
17.75
24.67
28.68
31.55
31.76
33.50
35.50
33.21
35.54
38.38
47.44
37.91
27.21
61.10

10.36
10.10
10.47
10.50
11.89
12.24
11.52
13.66
13.81
11.64
4.85
10.47

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

47.94

17.28

8.16

4.45

4.54

10.94

6.69

100.00

4.732
3.924
5.14
7.32

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

The income reported by individuals as having been derived from
business pursuits is shown according to industrial divisions in the
following table. These data represent only such amounts reported
by individuals as were derived from business operations and do not
necessarily indicate the principal occupations of, or the total income
reported by, the persons making the returns.
Income reported from business pursuits, personal returns, calendar year 1919.
Industrial groups.
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 lumber 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, hotel, etc
Finance, banking, insurance, etc
Special cases—business not sufficiently defined to be
classed with any other division
Total

Number of
businesses Per cent.
reported.
418,945
7;321

37.26

12,297
11,607
3,442

1.09
1.03

739

2,974
437

6,115
1,308
1,584
8,057
6,928
27,310
19,563
254,645
257,554
45,882

.65

.31
.07
.26
.04
.54
.12
.14
.72
.62

2.43
1.74
22.65
22.90
4.08

Net income.

Percent.

$1,211,260,562
26,624,486

31.24

54,555,206
98,825,170
14,354,299
4,051,146
19,738,303
2,817,322
24,898,887
8,723,781
8,671,309
33,120,955
37,425,769
82,924,184
63,779,611
1,006,377,364
852,040,287
184,105,486

1.41
2.55

.69

.37
.10
.51
.07
.64
.24
.22
.85
.97

2.14
1.65
25.95
21.97
4.75

37,677

3.35

143,256,327

3.68

1,124,385

100.00

3,877,550,454

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 filed by these two forms of association was:
Partnerships

175, 898

Personal service corporations
Total

4, 758
180,656

CORPORATION INCOME-TAX RETURNS.

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 have required.




STATISTICS OF INCOME.
Distribution

9

of corporations by industrial groups and into those reporting net income and
those reporting no net income, calendar year 1919.

Corporations reporting net income.
Per cent
Num- reporting
Gross income.
ber.
net
income.

Industrial groups.

Agricultural and related in8,298
dustries
18,469
Mining and quarrying
Manufacturing:
Food products, liquors and
tobacco
12,332
Textile and textile products.. 8,469
Leather and leather products. 1,849
Rubber and rubber goods
660
Lumber and wood products.. 6,614
Paper, pulp, and products... 1,514
Printing and publishing
7,181
Chemicals and allied substances
5,102
Stone, clay,
and
glass
products
3,220
Metal and metal products
13,118
All other manufacturing industries
7,793
Total manufacturing
Construction
Transportation and other public
utilities
Trade
Public service—professional,
amusementSj hotels, etc
Finance, banking, insurance, etc..
Combinations—predominant industry not ascertainable
Concerns in liquidation
Inactive concerns
Total

07,852

Total
deductions.

Net
income.

4,442
5,272

53.53
28.55

$640,810,617
3,904.284,585

$547,301,397
3,471,660,8S4

$93,509,220
432,623,701

9,134
7,356
1,620
407
5,438
1,242
5,720

74.07
86.86
87.61
61.67
82.22
82.03
79.65

9,489,362,201
7,014,671,268
2,169,701,062
1,107,239,638
2,329,240,913
1,141,822,033
1,174,549,826

8,869,537,287
6,102,292,243
1,928,316,652
980,407,898
2,045,016,870
1,012,587,058
1,045,582,021

619,824,914
912,379,025
241.384,410
126,831,740
284,224,043
129,234,975
128,967,805

3,376

06.17

4,243,044,678

3,791,273,995

451,770,683

2,338
9,689

72.61
769,795,732
662,748,158
107,047,574
73.86 12,616,661,680 10,827,449,106 1,789,212,574

5,583

71.64 3,648,784,937 3,220,317,695
428,467,242
76.49 45,704,873,968 40,485,528,983 5,219,344,985

51,903

8,242

5,927

20,547
70,159

14,104
58,952

68.64 14,303,369,304 13,340,309,929
963,059,375
84.03 23,782,322,382 22,334,032,368 1,448,290,014

15,723
72,813

11,392
52,275

72.45
71.79

9,721
335
28,039

5,185
108
74

320,198 209,634

71.91

1,771,888,131

1,260,708,452
5,589,689,912

1,609,424,360

1,137,396,974
4,741,405,436

162,463,771

123,311,478
848,284,476

53.34 1,289,767,488 1,170,733,834
119,033,654
9,809,081
32.24
8,522,881
1,286,200
.26
3,482,132
211,581
3,270,548
5.47 88,261,006,052 78,849,587,594 9,411,418,458
Corporations reporting net income.

Industrial groups.
Income tax.

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
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
instruction
ansportation and other public utilities
*ade
iblic service—professional, amusements hotels, etc
aance, banking, insurance, etc
anbinations—predominant industry
not ascertainable . .
. . . .
joncerns in liquidation
inactive concerns
Total

War-profits
and excessprofits tax.

$7,429,461
37,738,016

$12,091,650
37,343,496

$19,521,111
75,081,512

0.90
3.45

20.87
17.35

49,702,109
70,397,934
17,990,987
10,608,636
22,970,303
10,662,273
10,448,824
37,005,241
8,773,699
142,561,320
33,770,437
414,891,763

101,194,063
202,623,710
56,185,891
19,262,760
44,110,188
19,377,888
21,307,633
73,580,705
15,615,754
314,690,473
76,357,538
944,306,603

150,896,172
273,021,644
74,176,878
29,871,390
67,080,491
30,040,161
31,756,457
110,585,946
24,389,453
457,251,793
110,127,975
1,359,198,366

6.94
12.55
3.41
1.37
3.08
1.38
1.46
5.09
1.12
21.02
5.06
62.48

24.34
29.92
30.73
23.55
23.60
23.24
24.62
24.47
22.78
25.55
25.70
26.04

9 283 276

57 930 480

67 219 756

3 09

41 38

88,521,684
109 377,097

41,767,725
254 424 744

130,239,409
363 801,841

5.99
16.72

13.53
25.12

9 182,837
57,679,505

16 644 130
50,257,592

25 826 967
107,937,097

1.19
4.96

20 94
12.72

9,325,257
91,399
15,593
743,535,888

16,899,997
127,966
5,307

26 225,254
219,365
20,900
2,175,341,578

1.21
.01
.0+
100.00

22 03
17.05
9.88
23.11

1,431,805,690

Gross income and total deductions incomplete (see text page 12).




Total tax.

PerPer
centage cent of
distritotal
bution
tax to
of total
net
income.
tax.

10

STATISTICS OF INCOME.

Distribution of corporations by industrial groups and into those reporting net income
and those reporting no net income, lalendar year, 1919—Continued.
Corporations reporting no net income.
Per
cent re-

Industrial groups.

Number. porting Gross income.
no net
income.

Total
deductions.

Deficit.

Agriculture and related industries
3,856
Mining and quarrying.
13,197
Manufacturing:
Food products, liquors, and tobacco. 3,198
Textile and textile products
1,113
Leather and leather products
229
Rubber and rubber goods
253
Lumber and wood products
1,176
Paper, pulp, and products
272
Printing and publishing
1,461
Chemicals and allied substances
1,726
Stone, clay, and glass products
882
Metal and metal products
3,429
All other manufacturing industries.. 2,210

46.47
71.45

$150,646,994
773,363,781

25.93
13.14
12.39
38,33
17.78
17.97
20.35
33.83
27.39
26.14
28.36

4,550,449,604
120,989,356
29,295, 414
59,618,883
143,522, 600
49,234,294
106,795,103
314,105,787
67,820,179
897,478,703
245,392,892

91,428,131
4,641,877,735
8,864,956
129,854,312
2,027,518
31,322,932
4,722, 542
64,341, 425
162,893, 706 19, 371,106
4,604,026
53,838,320
8,992,080
115,787,183
342,170,184 28,064,397
78,979,008 11,158,829
1,017,312,773 119,834,070
313,070,970 67,678,078

Total manufacturing
Construction
Transportation and other public utilities,
^rade
Public service—Professional, amusements hotels etc
Finance, banking, insurance, etc
Combinations—Predominant ind us t r y
not ascertainable...
Concerns in liquidation
Inactive concerns
. . .
Total

15,949

23.51

6,584,702,815

6,951,448,548 366,745,733

2,315
6,443
11,207

28.09
31.36
15.97

238,185,689
1850,046,189
1,655,812,637

260,047,974
1934,154,717
1,724,758,367

21,862,285
84,108,528
68,945,730

4,331
20,538

27.55
28.21

210,434,302
869,676,229

230,904,755
1,014,825,158

20,470,453
145,148,929

4,536
227
27,965

46.66
67.76
99,74

310,116,299
11,643,550
3,114,307

377,869,674
17,189,658
7,788,852

67,753,375
5,546,108
4,674,545

110,564

34.53

11,657,742,792

12,653,289,033

995,546,241

$179,983,880
954,317,450

$29,336,886
180,953,669

i Gross income and total deductions incomplete (see text page 12.)
INCOME AND DEDUCTIONS (CORPORATION RETURNS).

The division of corporation income according to the nature of
deductions is given in the succeeding table, which shows by industrial
groups the aggregate income of all corporations, including both those
reporting net income and those reporting no net income, as well as
the aggregate deductions under the various headings.




11

STATISTICS OF INCOME.

Distribution of corporation income, by ind,ustrial groups and by nature of deductions,
calendar year 1919.
Total
number
of returns.

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 prodducts
All other manufacturing
industries
Total manufacturing...
Construction
Transportation and other
public utilities
Trade
Public service—professional,
amusements^ hotels, etc. - Finance, banking, insurance,
etc
Combinations—predominant
industry not ascertainable.
Concerns in liquidation
Inactive concerns
Total.
1

Total gross
income.

Compensation of
officers.

Cost of
goods.




2

Domestic

tax.

8,298 $791,457,611 $373,580,196
18,4691 4,677,648,366 2,548,019,468

$17,969,650
50,069,196

$24,323,670 $15,772,209
79,457,833 69,218,977

12,332 14,
,039,811,805 11,288, 287,771

102,735,

125,565,737 118,842,064

8,469 7,135,660,>,624 5,114, 912,127: 150,406,

52,777,813

38,081,292

39,405,

19,231,745;

8,303,662

794, 115,008

9,589,

13,288,021

6,969,179

6,614 2,472,763,1,513 1,615, 917,359

63,668,

32,051,353! 25,630,389

1, 514 1,191,056,
7,181 1,281,344,

826, 981,145'
530, 434,036!

25,292,
55,119,

12,334, 746
9,309,786

12,744,338
8,668,607

5,102 4,557,150,

3,229,900,998!

59,375,

43,278,047:

30, 360,140

498,0042,058;

23,811,

9,283,189!
j

1,

2,198,996,•,476 1,661, 719,750

660 1,166,858,;,52i

3,220

837,615,

13,11813,;, 514,140,

i

9,044,5525,8831 203,724,

6,509,502
126,560,917

122,447,338|
7,793 3,894,177,

2,607,9968,759

89,556,

67,852 52,289,576,783 37,212,804,894j

822,685,122

8,242 2,010,073,820 1,228,488,7641

59,053,423

20,547 15,153,415,,493 U,144,599,732!
.,.__,
i 66,558,
70,
25,438,135,019 19,857,264,572| 604,292,
15,723
72,813

392,422,350

75,200,
263,322,

27,805,284
30,463,616!
470,031,391| 410,475,374
18,273,016
L

7,214,710

469,185,982 1111,686,294
251,974,803 94, 355,275
26,496,905 22,990,719

837,231,516 180,555,222
j
9,721
33,112,
787 1,053,275,858
29,830,400 16,372,527
335
615,
63l|
11,800,186
505,599 2,794,910
28,039
219,
4,160,391
383,428
149,998
320,198 99,918,748,844 63,826,416,411 1,993,099,466 2,207,694,543 931,586,215

Gross income and total deductions incomplete (see text page 12).
70662°—22

Interest
paid.

12

STATISTICS OF INCOME.

Distribution of corporation income, by industrial groups and by nature of deductions,
calendar year 1919—Continued.

Industrial groups.

Agriculture and related industries
Mining and quarrying.
Manufacturing:
Food p r o d u c t s ,
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

Exhaustion,
amortiza- Miscellaneous
tion, and
expense.
depletion.

Total deductions.

Net income
before deducting tax.

Income tax, Net income
war profits, after deand excess
profits tax. ducting tax.

$27,377,974 $268,261,578 $727,285,277 $64,172,334 $19,521,111
475,051,952 1,204,160,908 4,425,978,334 251,670,032 75,081,512

$44,651,223
176,588,520>

377,500,611

168,321,659 1,707,662,373 13,
1,511,415,022

528,396,783

150,896,172

104, 751,984

771.216,583 6,232,146,555

903,514,069

273,021,644 630,492,425

15, 577,055

215.401,584 1,959,639,584

239,356,892

74,176,878

22, 371,119

198,416,751 1,044,749,323

122,109,198

29,871,396

92,237,802

90, 547,915

380,095,264 2,207,910,576

264,852,937

67,080,491

197,772,446

165,180,014

32, 638,820

156,433,722 1,066,425,378

124,630,949

30,040,161

94,590,788

27, 063,677

530,773,766 1,161,369,204

119,975,725

31,756,457

88,219,268

107, 155,139

663,374,440 4,133,444,179

423,706,286

110,585,946

313,120,340

95,888,745

24,389,453

71,499,292

33,437,812

170,643,088

741,727,166

334, 825,764 2,012,677,58611 844,761,8791 ,669,378,504 457,251,793 1,212,126,711
79,834,692

697,759,957 3,533,388,665

360,789,164

110,127,975 250,661,189

Total manufac1,016,525,636 7,504,455,114 47,436,977,531 4,852,599,252 1,359,198,366 3,493,400,886
turing. .
Construction
34,339,162 522,103,259 1,869,472,334 140,601,486 67,219,756 73,381,730
Transportation a n d
other public utilities. U87, 447,727 12,294,986,095 14,274,464,646 878,950,847 130,289,409 748,661,438
363,801,841 1,015, 542,443
24,058,790',
058,790,7""
735 ,379,344,284
1
137,699,785 3,113,203,730 "''
Trade
Public service —professional, a m u s e 77,014,058
ments, hotels, etc
49,642,778 801,548,276 1,368,301,729 102,841,025 25,826,967
Finance, banking, insurance, etc
107,988,483 4,367,133,281 5,756,230,594 703,135,547 107,937,097 595,198,450
Combin a t i o n s—predominant industry
26,225,254
25,055,025
37, 527,202 378,484,600 1,548,603,508 51,280,279
not ascertainable
219,3651 24479273
25,712, 539 2 4,259,908
176,740
9,819,711
Concerns in liquidation
20,900! 24483,861
11,059,400 2 4,462,961
5,954,410
191,591
Inactive concerns
Total.

2,073,969,030 20,470,110,962 91,502,876,627 8,415,872,2172,175,341,578,6,240,530,639

1

Gross income and total deductions incomplete (see text page 12).
* 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.




13

STATISTICS OF INCOME.

Percentage distribution of corporation income and deductions by industrial groups,
calendar year 1919.

n
2 .

i %>

Industrial groups.

<© bfl

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

1

100.00 47.20 2.27 3.07J 1.99 3.46 33.90 91.89
1.07 1.70; 1.48 10.16 25.73 94.62
100.00
100. 00 80.41 .73
100.00 71.66 2.11
75.57 1.79
loo. oo; 68.05
.82
100.00! 65.35
100.00 69.43 2.57
2.12
100.00 41.40 4. 30j
100.00 70.87
1. 30
100.00 59.47 2.84
ioo. oo; 66.93 1.51
100.00:
100.00 66.97 2.30!
100.00^ 71.17 1.57
100.00: 61.11 2.94

0) ; 0)
100. 00; 78.06

.89
.74
.87
1.14
1.30
1.04
.73
.95
1.11
.91!

.85
.55
.38
.61
1.04
1.07
.68
.67
.78

5.64
3.78

96.24 3.76 1.07
10.81 87.34 12.66 3.83
9.80 89.12 10.88 3.37
17.00 89.54 10.46 2.56
15.37 89.29 10.71 2.71
13. 13 89.53 10.47 2.52
41.42 90.64 9.36 2.48
14.56 90.70 9.30 2.43
20.37 88.56 11.44 2.91
14.88 87.65 12.35 3.38

2.69
8.83
7.51
7.90
8.00
7.95
6.88
6.87
8.53
8.97

.78! -.72! 2.05 17.92 90. 74|

9.26 2.83

6.43

.90} .79j 1.94 14.35 90.72|

9.28 2.60

6.68

7. 00 3.35

3.65

91!

.36 1.71 25.97 93. 00

1

£38

1.20
1.47
.71
1.92
3.66
2.74
2.11
2.35
3.99
2.48

8.11 2.47
1.60

C ) ! 0) I
.99 . 3 7

100. OOi 26.67 5.11! 1.80 1.56
4.0812.96 2.80'
100.00
!
i
i
100. 00 65.83 2.07! 1.861 1.02!
100. 00 55.00 2. 87! 2 - 3 6 1 3 - 0 2
100. 00 63. 07 3.33 5.81 2.27
100. 00 63.88 1.99 2.21

0)

0)

0)

.54 12.24 94. 58i

5.42 1.43

C1)
3.99

3.38 54.48 93.00;
1.67 67. 6)

7.00 1.76
1.67

5.24
9.21

0) I 0)

2.35 23.66 96.79
1.64 1.57
"~ 45. 77 119. 84 219. 84 1.0 ,
2.90 90. 27 167.65 267.65 . 32 267. 97

.93 2.08 20.48 91.57

8.43 2.181

6.25

1
Not given, due to incomplete data.
2 Deficit.

INCOME ON FEDERAL OBLIGATIONS NOT EXEMPT FROM TAX
(CORPORATION RETURNS).

Interest on obligations of the United States or its possessions and
war finance corporation bonds, not exempt from tax, and included
in gross income, amounted to $298,436,843.
INCOME WHOLLY EXEMPT FROM TAX (CORPORATION RETURNS).

In addition to the income of corporations, as shown in the preceding tables, there was likewise reported the following income wholly
exempt from tax:
Dividends on stock of domestic corporations, and dividends on stock of
personal service corporations declared out of profits earned prior to
Jan. 1, 1918
$375, 838:134
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
178, 548.102
Total




554, 386, 236

14

STATISTICS OF INCOME.
CORPORATIONS REPORTING INVESTED CAPITAL.

The size of invested capital in its relationship to net income and
tax reported is shown in the following tables:
Corporations reporting invested capital distributed by size of invested capital, calendar
year 1919.

Invested capital class.

U n d e r $500
$500 t o $1,000
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $4,000
$4,000 t o $5,000
$5,000 t o $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 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 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 t o $10,000,000. . .
$10,000,000 t o $20,000,000. .
$20,000,000 to $30,000,000. .
$30,000,000 t o $40,000,000. .
$40,000,000 t o $50,000,000. .
$50,000,000 t o $60,000,000. .
$60,000,000 t o $70,000,000. .
$70,000,000 t o $80,000,000. .
$80,000,000 to $90,000,000. .
$90,000,000 to $100,000,000.
$100,000,000 a n d over

Number.

741
1,277
4,045
4,299
3,787
3,120
6,182
3,565
3,058
2,849
2,555
7,893
2,764
3,603
2,568
2,425
13, 286
11,097
10, 793
14,837
9,772
9,702
6,338
4,982
3,878
3,395
13, 380
6,784
4,912
3,316
4,443
2,761
4,107
2,040
2,385
1,184
1,290
639
411
785
418
132
71
39
16
23
16
10
10
54

Total
192,037
Invested capital not clearly indi- j
cated
17,597
Total reporting net income.. .j 209, 634
Reporting no net income
110, 564
Grand total..
o Deficit.




320,198 |

Invested
capital.

$159, 752
833,651

Net income.

War-profits
and excesssprofit tax.

$17,995
20,465
128, 751
119, 669
124, 256
147, 596
317, 711
216, 453
222,699
243, 886
258, 268
1,005, 567
347,940
450, 412
381,156
380, 724
2,300, 727
2,619, 509
2,937,121
6,440, 479
5,099, 857
5, 783, 466
4, 856, 561
4,478, 352
4,035, 266
4,147, 489
19, 550, 761
15, 561, 748
14,388,490
12,001,551
21,569,360
17,930,800
35,525,521
24,704,602
40,710,124
29,228,320
42,304,323
27,325,890
22,033,329
65,545, 683
67,143, 755
34, 353,695
20,636, 718
15,914,083
9,415,458
11,667, 299
9,980, 944
6, 729, 924
8, 066, 998
117,599,410

$29,081
43,721
264,500
166,125
150, 387
207, 873
464,943
252, 332
272,429
304,055
365, 376
2,901,070
581, 894
761, 880
564,057
545, 627
3,294, 575
4, 351, 831
4, 924,601
10, 575,661
9,833,253
11,269, 247
10,203, 857
9,897,349
9,172,110
9,676, 704
46,405, 026
38,222, 269
35,122,273
28,169,4C9
55,030,328
45,712,826
88,276,362
57,717,242
101, 361, 718
71,450,334
104,013,483
68,139, .565
45, 880, 223
144,675,951
117,394,149
62,870,536
25,428, 875
25,119,424
10,035,115
10,861, 891
12,026,863
6,553, 589
5,838, 731
127,908, 303

9,305,769,954

736,971,161

1,425,289,083

105,648, 504

6, 564, 727

6, 516,607

9,411,418,458
i 995, 546, 241

743, 535, 888

1,431, 805,690

8,415,872, 217

743, 535,888 I 1,431,805,690

$611,460
1,065,696
4,683,114
5,138, 092

10,193, 927
12,640, 098
13,716, 808
5,008, 866
32,233, 223
10,633, 270
22.679, 421
6, 780, 675
22,792, 808
6,524, 458
23,919, 213
6,563, 529
24,147, 289
6,566, 337
80,375, 236
23,535, 295
31.680, 294
8,243,100
44,661, 372
10,659,401
34,636, 045
8, 531, 216
35,119, 367
8,150, 612
226,257, 552
47, 828, 431
244,132, 299
49,108, 478
52, 906, 710
290,619,612
102,340, 870
566, 798, 822
78,349, 753
434,345, 712
86, 813, 006
522,170, 761
408, 258, 524
71,129, 215
64, 406, 595
373,659, 950
57,467, 476
328, 797,159
57,579,181
322, 204,107
270,300,
027
1,610, 128, 528
209,335, 944
1,168, 054, 364
190,639, 555
1,092,011,979
155,345,580
903, 252,823
281,342,302
1,530, 818,350
232,891,603
1,230,124,046
457, 800, 982
2,534,217,171
1, 758, 459, 747 312,532,594
518,925,161
2,880,691,037
369,002,426
2,030, 790,182
539,472,063
3,150, 372,427
354,960, 866
2,205, 998, 328
264,177, 748
1,831, 024,453
816,450, 548
5,446, 056,544
812, 996,100
5,763, 029, 530
408,642, 972
3,172, 130, 859
243,389, 571
2,464, 754, 956
1, 730, 963, 752 192, 790,669
99,477, 739
863,109, 514
141, 868, 478
1,418, 625, 703
111,196,489
1,205, 799,090
75, 884, 069
826, 251,469
88, 486, 408
960, 955,010
14,240, 408, 593 1,372,149,169
66,130, 351,148

Income tax.

15

STATISTICS OF INCOME.

Corporations revorting invested capital distributed by size of nev income, calendar year

1919—Continued.

Invested capital class.

Under $500
$500 to $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 t o $4,000
$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 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000. ...
$3,000,000 to $4,000,000....
$4,000,000 to $5,000,000. ...
$5,000,000 to $10,000,000. ..
$10,000,000 to $20,000,000. .
$20,000,000 to $30,000,000. .
$30,000,000 to $40,000,000..
$40,000,000 to $50,000,000. .
$50,000,000 to $60,000,000. .
$60,000,000 to $70,000,000. .
$70,000,000 to $80,000,000. .
$80,000,000 to $90,000,000. .
$90,000,000 to $100,000,000.
$100,000,000 a n d over

Total
Invested capital not clearly indicated.
Total reporting net income
Reporting no net income
Grand total.




Total t a x .

Average net
income.

$47,076
64,186
393,251
285, 794
274, 643
355, 469
782, 654
468, 785
495,128
547, 941
623, 644
3, 906, 637
929, 834
1,212,292
945, 213
926, 351
5, 595, 302
6, 971, 340
7,861, 722
17,016,140
14,933,110
17,052,713
15,060, 418
14,375, 701
13,207, 376
13,824,193
65,955, 787
53,784,017
49,510,763
40,171,020
76,599,688
63,643,626
123,801,883
82,421,844
142,071,842
100,678,654
146,317,806
95,465,455
67,913,552
210,221,634
184, 537,904
97,224,231
46,065,593
41,033,507
19,450,573
22,529,190
22,007,807
13,283,513
13,905,729
245,507,713

$825.18
834. 53
1,157. 75
1,195.18
1,343. 03
1,605. 41
1, 720. 04
1,902. 01
2,133. 57
2,303. 80
2,569. 99
2.981. 79
2.982. 31
2,958. 48
3, 322.12
3,361. 07
3,599. 91
4,425. 38
4,901. 95
6,897. 68
8,017. 78
8, 947. 95
11,222.66
12, 927. 86
14,818. 84
16,959. 99
20,201. 80
30,857. 30
38,810. 98
46,847. 28
63,322.60
84,350.45
111, 468.46
153,202. 25
217,578. 68
311,657.45
418,195. 40
555,494. 31
642,768.24
1,040,064. 39
1,944,966.75
3,095,780.09
3, 428,022.13
4,943,350. 48
6,217,358.69
6,168,194.69
6,949,780. 56
7,588,406.90
8,848,640. 80
25,410,169. 79

Averag
tax.

$63.53
50.26
97.22
66.48
72.52
113.93
126.60
131. 50
161. 91
192. 32
244. 09
494. 95
336. 41
336. 47
368. 07
382. 00
421.14
628, 22
728. 41
1,146. 87
1, 528.15
1, 757. 65
2,376.21
2, 885. 53
3,405. 72
4,071.93
4,929. 43
7,928.07
10,079. 55
12,114. 30
17,240. 53
23,050.93
30,144.12
40,402. 86
59,568.91
85,032.65
113,424.66
149,398. 21
165,239. 78
267,798. 26
441,478. 24
736,547. 20
648,811.17
1,052,141.21
1,215,660. 81
979,530.00
1,375,487.94
1,328,351.30
1,390,572.90
4,546,439.13

2,162,260,244
13,081,334

48,458.21
6,003. 78

11,259.60
743. 38

2,175,341,578 j

44,894.52

10,376. 85

2,175,341, 578

Per cent Per cent
of net in- of total
come to tax to
invested
net
capital. income.
382. 75
127. 83
88.53
50.40
40.24
36.52
32.99
29.90
28.62
27.44
27.19
29.28
26.02
23.87
24.63
23.21
21.14
20.12
18.20
18.06
18.04
16.63
17. 42
17.24
17.48
17.87
16.79
17.92
17.46
17.20
18.38
18. 93
18. 06
17.77
18.01
18. 17
17.12
16.09
14. 43
14.99
14.11
12.88
9.87
11.14
11. 53
10. 00
9.22
9.18
9.21
9.63

7.70
6.02
8.40
5.56
5.40
7.10
7.36
6.91
7.59
8.35
9.50
16.60
11.28
11.37
11.08
11.37
11.70
14.20
14.86
16.63
19.06
19.64
21.17
22.32
22.98
24.01
24.40
25.69
25.97
25.86
27.23
27.33
27.05
26.37
27.38
27.28
27.12
26.89
25.71
25.75
22.70
23.79
18.93
21.28
19.55
15.88
19.79
17.50
15.71
17.89

14.07

23.24
12.38
23.11

16

STATISTICS OF INCOME.

Corporations reporting invested capital distributed\ by size of net income, calendar year
1919.

Net income class.

U n d e r $1,000
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000...
$1,500,000 to $2,000,000...
$2,000,000 to $3,000,000. -.
$3,000,000 to $4,000,000...
$4,000,000 to $5,000,000...
$5,000,000 to $10,000,000..
$10,000,000 to $20,000,000.
$20,000,000 to $30,000,000.
$30,000,000 to $40,000,000.
$40,000,000 to $50,000,000.
$50,000,000 a n d over

Number.

Invested
capital.

33,249 $1,793,426,097
23,393
719,871,773
651,618,271
19,324
569,574,200
15,319
522,126,541
11,720
483,905,317
8,857
448,899,348
7,104
413,200,988
5,756
364,576,036
4,666
394,084,650
4,027
315,129,708
3,430
325,584,981
3,055
285,697,553
2,590
265,383,778
2,324
275,641,101
2,067
8,276 1,204,535,553
943,598,551
5,362
907,340,174
3,777
1,420,473,609
4,939
1,131,818,670
3,252
2,493
988,961,360
774,914,213
1,717
1,386
716,965,268
1,143
679,962,252
625,420,191
940
3,580 2,749,177,353
2,016, 817,574
1,849
1,736,113,571
1,195
906 1,648,469,638
2,144,795,221
1,088
631 1,615,021,264
892 3,153, 862,263
491 2,497, 525,885
462 3,419, 711,467
207 2,478,607,841
214 3,043, 665, 795
118 2,513, 887,594
55 1,408,677,081
114 4,805, 846,381
44 4,674,021,609
11 1,536,583,950
6 2,025, 251, 464
3 2,168,410,506
5 3,271,194,508

Net income. ! Income tax.

$13,847,848
35,106,016
48,008,107
53,176,716
52,595,729
48,580,488
46,131,841
43,203,617
39,700,650
38,337,645
36,079,648
35,193,921
32,427,393
31,450,321
30,002,421
143,982,119
119,683,385
113,547,426
171,135,006
145,544,364
137,205,725
111, 293,891
103,725,457
96,784,009
89,251,700
436,316,332
321,150, 447
267,445,254
246,472,618
375,872, 554
282,183,267
546,136,361
423,699,188
564.133,896
357,955,514
521,001,954
411,047,591
244,750,774
756,882,164
601,846,228
264,206,779
205,377,040
144,672,653
518.623,897

$30,178
79,748
1,056,709
2,275,808
2,830,672
2,918,994
2,955,092
2,897,889
2,766,238
2,750,536
2,618,624
2,600,136
2,424,246
2,376,363
2,280,387
11,130,842
9,416,376
8,961,159
13,527,648
11,566,739
10,872,582
8,901,328
8,195,623
7,659,114
7,168,779
34,801,205
25,612,912
21,455,407
19,654,948
29,599,940
22,872,353
43,356,916
33,864,573
45,393,722
29,615,530
41,078,656
33,438,813
18,844,811
60,860,945
52,725,081
19,434,850
18,658,811
13,581,175
41,858,703

W a r profits
and excess
profits tax.
$67,991
46,132
136,536
228,982
698, 471
1,249,351
1,712,960
1,997,249
2,141, 804
2,311,660
2,345,124
2,411,204
2,440,134
2,487,092
2,429,225
13,085,875
12,534,180
14,466,213
22,184,778
20,727,767
20,764,851
17,038,914
16,078,960
16,501,009
14,942,194
74,302,461
57,418,265
46,214,805
43, .841,520
68,845,442
53,194,310
102,137,548
77,963,752
101,414,431
63,442,927
90, 452, 579
67,307,802
45,207,989
128,374,028
59,239,003
45,443,307
16,705,882
6,621,445
86,132,931

Total
192,037 65,130,351,148 9,305,769,954 736,971,161 1,425,289,083
Invested capital not clearly indicated
6,516,607
105,648,504
6,564,727
17,597
Total reporting net income
Reporting no net income
Grand total
1

Deficit.




209,634
110,564

9,411,418,458
1
995.546,241

743,535,888 1,431,805,690

320,198

8,415,872,217 I 743,535,888

1,431,805,690

17

STATISTICS OF INCOME.

Corporations reporting invested capital distributed by size of net income, calendar year
1919—Continued.

Net income class.

Total t a x .

Average
invested
capital.

Average
tax.

Per cent Per cent
of net in- of total
come to tax to
invested
net
capital. income.

$98,169
125,880
1,193,245
2,504,790
3,529,143
4,168,345
4,668,052
4,895,138
4,908,042
5,062,196
4,963,748
5,011,340
4,864,380
4,863,455
4,709,612
24,216,717
21,950,556
23,427,372
35,712,426
32,294,506
31,637,433
25,940,242
24,274,583
24,160,123
22,110,973
109,103,666
83,031,177
67,670,212
63,496,468
98,445,382
76,066,663
145,494,464
111, 828,325
146,808,153
93,058,457
131,531,235
100,746,615
64,052,800
189,234,973
111, 964,084
64,878,157
35,364,693
20,202,620
127,991,634

$53,939
30,773
33,721
37,181
44,550
54,635
63,190
71,786
78,135
97,861
91,875
106,574
110,308
114,193
133,353
145,546
175,979
240,228
287,603
348,038
396,695
451,319
517,291
594,893
665,341
767,927
1,090,761
1,452,815
1,819,503
1,971,319
2,559,463
3,535,720
5,086,611
7,401,973
11,973,951
14,222,737
21,304,132
25,612,310
42,156,547
106,227,764
139,689,450
337,541,911
722,803,502
654,238,902

$2.95
5.38
61.75
163. 51
301.12
470. 63
657.10
850.44
1, 051. 87
257.06
i, 447.16
640.37
878.13
2! 092.71
2 278. 48
2] 926.14
4, 093.73
202.64
7; 230.70
9, 930.66
12: 690. 51
15; 107. 89
17, 514.13
21, 137. 47
23, 522. 31
30, 475. 88
44, 905.99
56, 627.79
70, 084.40
90, 482. 89
120 549.39
163! 110. 39
227; 756.26
317, 766.56
449, 557. 76
614, 631.94
853; 784.87
1,164, 596.36
1,659, 955.90
2,544, 638.27
5,898, 014.27
5, 894, 115.50
6,734, 206.67
25,598, 326.80

0.77
4.88
7.37
9.34
10.07
10.04
10.28
10.46
10. 89
9.73
11.45
10.81
11.35
11.85
10. 88
11.95
12.68
12. 51
12. 05
12. 86
13. 87
14. 36
14. 47
14.23
14. 27
15.87
15.92
15.40
14.95
17. 52
17.47
17.32
16.96
16.50
14.44
17.12
16.35
17.37
15. 75
12.87
17.19
10.14
6.67
15.85

0.71
.36
2.49
4.71
6.71
8.58
10.12
11.33
12.36
13.20
13.76
14.24
15.00
15.46
15.70
16.82
18.34
20.63
20.87
22.19
23.06
23.31
23.40
24.96
24.77
25.01
25.85
25.30
25.76
26.19
26.96
26.64
26.39
26.02
26.00
25.25
24.51
26.17
25.00
18.60
24.56
17.22
13.96
24.68

Total
Invested capital not clearly indicated.

2,162,260,244
13,081,334

344,377

11,259.60
743. 38

14. 07

23.24
12.38

Total reporting net income
Reporting no net income

2,175,341, 578

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

Grand total.




2,175,341,578

23.11

18

STATISTICS OF INCOME.

Corporations reporting invested capital distributed by industrial groups, calendar year
1919.
Industrial groups.

Number.

Invested
capital.

Net income.

Income tax.

Agriculture and related industries...

4, Oil

$763,001,652

$93,040,085

$7,415,209

Mining and quarrying:
Coal mining
Metal mining
Gas and oil
All other mining and quarrying.

1,518
373
1,091
1,726

1,175, 891,538
443,920,553
1,589,427,593
1,032,171,676

98,912,336
72,192, 392
197,946,304
61,326,268

8,390,535
6,469,539
17,393,01S
5,344,731

Total mining and quarrying..

4,708

4, 241,411,360

430, 377,300

37,597, 823

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...

8,484
7,062
1,548
379
5,216
1,195
5,192
3,097
2,190
9,280
5,273

2, 550,966,167
3,269,686,969
794, 374, 746
671,117,655
1,675, 612,626
711, 566,766
642, 853,168
2,807, 053, 310
748,114,349
10,126, 360, 716
2,163, 958, 788

618,403,458
911,336,029
240, 559,203
126,280,705
283,952,142
128,633,939
127, 182,958
450,348,512
106,788,815
1,788,471,333
427, 827,023

49,169,747
70,401,755
17,985,654
10,557,526
23,050,278
10,608, 819
10,288,053
37,334,379
8,764,421
142,587, 891
33,520,160

5,209, 784,117

414,268,683

Total manufacturing.

48,916

26,191,665,260

Construction

5,233

603, 833,976

Transportation and other public utilities:
Steam railroads
Electric railroads
Ocean lines, transoceanic and coastal-..
All other transportation
Electric light and power companies
Gas companies
Telephone and telegraph companies
All other public utilities

291
235
95
6,329
1,046
287
2,060
2,222

8,646, 237,303
691, 441, 493
264,252, 749
1,360,638,644
761, 548,949
159, 367,485
1,170,691,424
1,793,327,923

Total transportation and other public
utilities
Trade
Public service—Professional,
hotels, etc

Total finance, banking, insurance, etc —
Combinations, predominant industry
ascertainable
.*
Concerns in liquidation
Inactive concerns
Total reporting invested capital.




not

413,495,792
28,402,342
61,997,033
127,569, 527
49,734,661
9,670, 801
82,110,582
174,888,909

8, 796,130
39,723,927
2,742,546
5,093,140
10,021,909
4,664,586
865,831
7,752,059
16,118,720

12,565

14,847,505,970

947,869,647

86,982,718

54,296

7,158,955,264

1,420,989,486

107,754,968

10,983

891,492,027

121,394,339

8,558,342

8,272
6,732
7,309
22,866

992, 309,501
3,154, 855,325
348,553, 843
4,430, 531, 798

107,233,032
253,933,769
48,566,512
297,705,857

6,504,747
15,949,266
2,740,758
22,386,234

amusements,

Finance, banking, insurance, etc.:
Banks, general, not precisely defined, or
private bankers
National banks
State banks
All other banking
Life insurance, stock and mutual companies
Accident, fire, and marine, stock and
mutual companies
All other insurance companies

154,528,376

71

134,769,398

2,375,209

121,761

361
1,408

512, 873,434
805,991,415

49,450,035
57, 738,205

4,231,170
4,764,524

47,019

10,379,884, 714

817,002,619

56,698,460

4,177
97
32

1,030,040,510
20,673, 884
1, 886,531

192,037 66,130,351,148

109,434,119
1.210,599
' 139, 267
9,305,769,954

83,403
11, 741
736,971,161

19

STATISTICS OF INCOME.

Corporations reporting invested capital distributed by industrial groups, calendar year
1919—Continued.

Industrial groups.

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

War-profits
and excessprofits tax.

$11,703,740 |

Total tax.

Per cent Per cent
of net in- of total
tax to
come to
invested net income.
capital.

$19,118,949

12.19 j

9,255,479
2,690,155
21,146, 891
4,116, 252

17,646,014
9,159,694
38,539, 909
9,460, 983

8.41
16.26
12.45
5.94

17.84
12. 69
19.47
15. 43

37,208, 777

74, 806,600

10.15

17.38

101,093,810
202,252,045
56,001,271
18,813, 453
43,679,705
19,227, 043
21,064,125
72,725,170
15,615, 408
314,365,081
76, 504, 247

150,263, 557
272,653, 800
73,986, 925
29,370, 979
66,729, 983
29,835, 862
31,352,178
110,059,549
24,379, 829
456,952,972
110,024. 407

24.24
27.87
30.28
18.82
16.95
17.35
19. 76
16.04
14.27
17.65
19.77

24.30
29.92
30. 76
23.26
23.50
23. 19
24. 65
24.44
22.83
25. 55
25. 70

941,341,358

1,355,610,041

19.89

Construction

55, 772,370

64,568,500 |

Transportation and other public utilities:
Steam railroads
Electric railroads
Ocean lines, transoceanic and coastal..
All other transportation
Electric light and power companies...
Gas companies
Telephone and telegraph companies...
All other public utilities

3,714,333
442, 330
12, 750, 313
14,119, 965
1,222,618
349, 413
844,040
8,589,191

43,438,260
3,184, 876
17,843,453
24,141, 874
5,887,204
1,215,244
8,596,099
24,707.911

4.78
4.11
23.46
9.38
6.53
6.07
7.01
9.75
6.38

Total transportation and other public utilities
Trade
Public service—Professional, amusements, hotels,
etc

42,032,203

129,014,921

254, 765,656

362,520,624

26. 03
41. 78
10.51
11.21
28.78
18.92
11.84
12. 57
10.47
14.13
13.61
25.51

15,548,172

24,106,514

13.62

19.86

Finance, banking, insurance, etc.:
Banks, general, not precisely defined, or private bankers
National banks
State banks
All other banking
Life insurance, stock and mutual companies...
Accident, fire, and marine, stock and mutual
companies
All other insurance companies

5,455,162
18, 740,323
2, 555,266
15,769,503
112.991

11,959,909
34,689,589
5,296,024
38,155,737
234, 752

10.81
8.05
13.93
6.72
1.76

11.15
13.66
10.90
12.82

3,059, 111
4,067,338

7, 290, 281
8,831, 862

9.64
7.16

14.74
15.29

Total finance, banking, insurance, etc.

49, 759,694

106,458,154

7.87

13.03

Combinations, predominant industry not ascertainable
Concerns in liquidation
Inactive concerns

17,023, 840
130, 497
2, 776

25,827, 524
213,900
14, 517

10.62
5.86
7.38

23.60
17.67
10.42

], 425, 289, 083 2,162,260, 244

14.07

23.24

Total reporting invested capital.

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 1919. The amounts do not represent, however, what
may be called the geographical distribution of income. The figures
are compiled from the returns filed in each State. An individual




20

STATISTICS OF INCOME.

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.
Personal and corporation income and tax by States and Territories, calendar year 1919.
Net income.
States and Territories.
Personal.

Alabama
Alaska.
Arizona
Arkansas
California...
Colorado
Connecticut.
Delaware
District of Columbia..
Florida
Georgia...
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
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
1

Corporation;

! $133,470,965 $37,012,996
499, 514
18, 862,034
9,928, 696
61, 434,347
123, 70 i, 361 27, 764, 783
981,170,941 342,599,672
79,287, 797
191,001,999
347,929,674 175, 757, 795
36,679, 540
62,901, 249
29, 746,693
166,399,104
25, 285, 566
I 107,362,976
83, 470, 756
' 219,
~~ 471,959
— """
40,922,726
33,164,366
11, 399,127
65, 472, 540
1,662, 796, 441 833,157,670
417,323, 251 142, 371, 858
527,163,054
71, 809, 349
264,971, 649 116, 251, 721
215, 977, 422
70, 588, 761
201, 753, 808
88, 957, 200
| 112,562,525
48, 758, 261
72, 772
93, 967,364
1, 090^ 808,058 654, 556, 714
665, 475,193 517, 774, 681
383,920, 683 190, 433, 359
18, 702, 567
101,262,053
470, 443,311 286, 507, 230
14, 867,974
108,380,657
287, 457, 592 45,160,163
3,336, 250
20, 887,132
78, 565, 318 25, 505, 450
254,
570, 015
828, 428,672
4, 273, 632
31, 587,990
2,392,
486, 064
3, 436,343,179
161,613, 467 114, 681, 366
9,152,029
80,190,946
1, 07.5,115, 926 619, 258,196
41,622, 387
242,184, 301
48,138, 408
166, 210,606
1, 838,002, 395 902, 728, 720
146,109, 811 112,140,991
142, 688, 832 63, 423,640
12,080, 876
133,174, 792
69,106, 207
193,909, 353
643,172, 301 128,674, 523
23,992, 237
61,913, 436
12, 480, 258
46, 201, 506
247,658, 373 128,641, 705
325,920, 733
96,005, 295
74,646, 962
147,949, 092
337, 851, 344 172, 213,124
,
8,039, 590
52, 463, 959

Personal
and
corporation.
$170, 483,961
19, 361, 548
71,363, 043
151,469,144
1,323, 770,613
270, 289,796
523,687, 469
196,145, 797
132,648, 542
302,942,715
74,087,092
76, 871,667
2,495,954, 111
559,695,109
598, 972, 403
381, 223,370
286, 566,183
290, 711, 008
161, 320, 786
492,640,136
1, 745, 364, 772
1,183, 249, 874
574, 354,042
119,964,620
756, 950, 541
123, 248,631
332,617, 755
24, 223, 382
104,070, 768
1,082,998,687
35, 861,622
5, 828, 829, 243
276, 294, 833
89, 342,975
1,694, 374,122
283, 806,688
214, 379, 014
2, 740, 731,115
258, 250, 802
206,112, 472
145, 255,668
263, 015, 560
771, 846, 824
85,905, 673
58, 684, 764
376,300, 078
421, 926, 028
222, 596, 054
510, 064, 468
60, 503, 549

19, 859, 491, 448 9,411, 418, 458 29, 270, 909,906

Tax.
Per
cent for
each
State.

Personal
and
corporation.

0.58
.07
.24
.52
4.52
.92
1.79
.34
.67
.45
1.03
.25
.26
8.53
1.91
2.05
1.30
.98
.99
.55
1.68
5.96
4.04
1.96
.42
2.59
.42
1.14
.08
.36
3.70
.12
19.91
.94
.31
5.79
.97
.73
9.36
.88
.71
.50
.90
2.64
.30
.20
1.29
1.44
.76
1.74
.21

$12,025,624
425,642
3,260,190
10,030,039
132,497,133
24,787,094
55.871,632
16,084, 310
14, 582,338
8,678,063
30,486,348
13,182,975
3,225,458
288,719,957
46,956,947
29,930, 591
30,126,229
22,866,488
35,674,605
15.293,633
44,880,465
255,498, 234
215,525,055
51,021, 768
9, 400, 061
93,074, 770
4,170,283
17,087,908
843, 714
8, 789, 034
112,6.53,910
1,351,608
901,260,106
39, 820, 264
2,365,148
204,665,610
20, 821,150
23,208, 519
327,173, 572
42, 266,986
22,943,148
4,983, 610
25, 736, 315
61,074, 597
5,266, 090
4,951, 589
34,635, 612
35, 781, 929
23,029,103
53, 265, 248
2,720, 980

0.35
.01
.09
.29
3.85
.72
1.62
.47
.42
.25
.89
.38
.09
8.38
1.36
.87
.87
.66
1.04
.44
1.30
7.42
6.26
1.48
.27
2.70
.12
.50
.02
.26
3.27
.04
26.16
1.16
.07
5.94
.60
.67
9.50
1.23
.67
.15
.75
1.77
.15
.14
1.01
1.04
.67
1.55

100.00 3,444,971,682

100.00

Per
cent for
each
State.

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




21

STATISTICS OF INCOME.
PROGRESS OF INCOME TAXATION.

The growth of taxable income covering the period 1919, 1918, 1917,
and 1916 is exhibited in the succeeding tables.
Personal returns, number filed for calendar years- 1919, 191S, 1917, and 1916, hy income
classes.
Increase. 1

N u m b e r of returns.

1918-177

Income class.
1919

N u m - Per
ber. cent.
1, 924, 872 1, 516, 938 1,640, 758
$1,000 to $2,000
407,934
1, 569, 741 1, 496, 878
838, 707
$2,000 to $3,000
72, 863
$3,000 to $5,000
560, 763 157,149 248, 152
1,180, 488
932, 336
$5,000 t o $10,000
270, 666 1-50, 553 119, 495
438, 851
319, 356
112, 502 80,880 45, 916
$10,000 t o $25,000....
162, 485
116, 569
$25,000 t o $50,000....
30, 391 23, 734
8,935
37, 477
28, 542
$50,000 t o $100,000...
12, 439 10, 452
3,324
13,320
9,996
$100,000 t o $150,000..
3,
302j
2,900
625
2,983
2,358
$150,000 t o $300,000..
2, 347
2,437
350
1,864
1,514
382
425
714
$300,000 t o $500,000..
559!
43
376
$500,000 t o $1,000,000.
189
178
315!
11
65
67
206
$1,000,000 a n d o v e r . .
141!
-2

Total..

1917-16

191K

5,332,760 4,425,114

Number.

Per

cent.

Number.

Per
cent.

o
-123,820
1,640, 758
658, 171
78
838, 707
371, 573
66
403, 614 "257
48,690
13
120,113
80
4,067
4
31,622
39
• 1,849 — 6
6,657
28
2, 443 - 2 0
1,987
19
944 - 2 9
402
14
-35
- 90
4
—32
-155 - 2 2
- 61 - 1 6
-43
-52
- 65 - 3 2

21 j 952,224;

27 3,035,854! 695

1

A minus sign (—) indicates decrease.
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.
2

Personal returns, net income re-ported for calendar years 1919, 1918, 1917, and 1916, by
income classes.
Net income.
Income class.
1919
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 to $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000
$100,000 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 o v e r . . .
Total




$2, 829,113,151
3,807, 286,365
4, 513, 264,030
2, 954,137,253
2, 412, 275,757
1,277, 364,635
896, 497, 209
358, 392, 923
371,148, 536
159, 070, 948
128, 290, 396
152, 6.50, 245

$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

! 19, 859, 491, 448 j 15, 924,639, 355

$2, 461,137,000
2,064,977, 328
2,115, 864,601
1,827, 508, 088
1,687,165, 619
1,042, 320,083
846, 894, 335
400, 492, 040
474,651, 960
209,904, 969
214,631, 270
306, 835, 914

$624, 669,015
1,037,247,977
1,235, 015,786
822, 661,658
722, 795, 474
357, 355, 318
505, 859, 406
271,938,017
2£6,771, 325
464, 263, 644

13, 652, 383, 207

6,298, 577, 620

22

STATISTICS OF INCOME.

Personal returns, net income reported for calendar years 1919, 1918, 1917, and 1916, by
income
classes—Continued.
Increase.1
1919-1S

Income class.

1918-17

Per
cent.

Amount.

$1,000 to $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 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 to $1,000,000
$1,000,000 a n d over

$596, 758, 574
180, 461, 532
978, 045, 023
808,447,237
675, 727, 707
299,321, 925
216, 776, 472
74,286,183
66,123, 719
14,525,520
9,214,848
15,163, 353

28
38
39
31
32
26
22
10

Total..

3,934, 852, 093

1

27

Amount.

11

s

-$228,782,423
1, 561, 847, 505
1,419,354,406
318,181,928
49, 382, 431
64,277,373
- 167,173,598
- 116,385,300
- 169,627,143
65, 359, 541
95,555,722
- 169,349,022

25

2, 272, 256,148

0

1917-16

Per
cent.
-

9
76
67
17

Per
cent.

Amount.

-20
-29
-36
-31
-45
-55

$2,461,137,000
2,064,977, 328
1,491,195,586
790,260,111
452,149, 833
219,658, 425
124,098, 861
43,136, 722
- 31,207.446
- 62,033,048
- 42,140,055
-157,427,730

239
76
37
27
17
12
- 6
23
-16
—34

17

7,353, 805, 587

117

A minus sign (—) indicates decrease.

Personal returns, tax yield for calendar years 1919, 1918, 1917. and 1916, by income classes.
Tax yield.
Income class.
1918
$1,000 to $2,000
$2,000 t o $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $25,000
$25,000 t o $50,000
$50,000 to $100.000....
$100,000 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 o v e r . . .

$24,696, 200
28,257, S61
75,914,847
91, 537, 910
164,832, 523
154,946, 343
186,357, 608
118, 705, 303
163,095, 349
86, 031, 032
76, 228, 132
99, 026, 996
1,269,630,104

Total..

1917

$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

1916

$16,243, 504
9,097, 378
18,283, 457
44,066, 389
80,695,149
76,593, 344
85,027,556
55,766, 236
86,718,157
50,227, 598
59,349,187
109,424, 999

1,127, 721, 835 691,492,954

$775, 804
6,301,183
11,637,014
11,602,681
16,298, 587
12,423,481
24,007,267
17,951, 410
20,901,911
51,487,356
173,386,694

Increase.1
1919-18

Income class.

Amount.

$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 to $100,000
$100,000 to $150,000
$150,000 t o $300,000
$300,000 to $500,000
$500, 000 to $1,000,000
$1,000,000 a n d over
Total
1

A minus sign (—) indicates decrease.




; - $ 1 , 785, 402
- 7,157, 483
- 7,013,873
- 1,520,053
22,383, 844
24, 705,695
38,928, 953
23,025, 239
26,939,433
6,866,185
6,393, 984
10,141, 747
141, c

1918-17
Per

Amount.

Per

$10, 238, 098
26,317, 966
64,645, 263
48,991,574
61, 753, 530
53,647,304
62,401,099
39,913, 828
49,437, 759
28,937,249
10,484,961
- 2 0 , 539, 750
436,228,881

Amount.

Per
cent.

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

S16, 243, 504
9,097, 378
17,507,653
37, 765, 206
69,058,135
64,990,663
68,728,969
43,342, 755
62,710, 890
32,276,188
38,447,276
57,937,643

2,257
599
593
560
422
349
261
180
184
113

63

518,106,260

299

23

STATISTICS OF INCOME.
Personal returns, average tax and average rate of tax per individual,
1918, 1917, and 1916, by income classes.
1918

1919
Income class.

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

Average
t a x per
individual.

Average
rate of
tax, per
cent-

12. 83
18.00
64.31
20S. 59
1, 014. 45
4,134. 44
13,990. 81
39, 793. 93
87, 497. 50
202, 425. 96
403,323. 45
1,523,492.25
238. 08

Average
t a x per
individual.

1917

1916

Average Average Average Average Average
rate of tax per rate of tax per rate of
tax, per
inditax, per
tax, per
indicent.
vidual.
cent.
cent.
vidual.

$17.46
0.87
23.66
.74
88. 95
1.68
291.39
3.10
1,222. 01
6.83
4,563.12
12.13
14, 748. 76
20.79
40, 576. 79
33.12
89,871.89
43.94
54.08 207,237. 82
59.42 392, 326. 67
64.87 1,326,645.51

1.19
.98
2.35
4.34
8.20
13.32
21.69
33.68
44.64
5i.77
58.65
64. 65

$9.90
10. 85
32.60
162. 80
717. 27
2, 520. 26
6, 835. 56
16, 888.62
36, 948. 51
89, 852. 59
188,410.12
776,063.82

254. 85

7.08

199.11

6.39

calendar years 1919,

0.66
.44
.86
U. 94
2.41
41. 85
4.78
143. 88
488.86
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
5.06
396.60

0.12
.61
.94
1.41
2.25
3.48
4.75
6.60
8.14
11.09
2. 75

Personal returns, number filed for calendar years 1919, 1918, 1917. and 1916, by States and
Territories.
Number of returns.
States and Territories.
Alabama.
Alaska....
Arizona..
Arkansas
California
Colorado...
Connecticut
Delaware
District of Columbia
Florida
Georgia
.
Hawaii
Idaho..
Illinois
Indiana..
Iowa
Kansas
Kentucky.
Louisiana....
Maine
Maryland
Massachusetts
Michigan...
Minnesota
Mississippi. .
Missouri.
Montana
.
Nebraska.. .
Nevada
New H a m p s h i r e . . .
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
1

Net incomes $1,000 and over.




. ...

. . .
. .
. . .

. .

. .

...

.

...

.

1919

1918

1917

40,789
9,427
20,495
33,556
266,720
57,526
110,409
16,059
58,616
31,107
58,930
8,136
21,448
422,229
130,383
133,796
76,451
59,332
52,871
34,578
116,373
268 307
181,662
123,914
23,804
125,248
42,593
87,344
8,740
25,601
231,757
10,757
683,085
37,185
27,375
308,309
61,500
49,663
539,172
39,936
37,296
38,614
50,789
176,547
21,164
13,569
75,966
114,322
45,168
105,793
18,349

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
21,73S
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
3,678

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
56,322
28,281
70,554
1,663

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

14,425,114

13,472,890

2 437,036

15,332,760
2

Net incomes $3,000 and over.

1916

24

STATISTICS OF INCOME.

Personal returns net income reported for calendar years 1919, 1918, 1917, and 1916, by
States and Territories.
Net income.
States and Territories.
1919
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York..
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
•
Washington
West Virginia
Wisconsin
Wyoming
Nonresident aliens and citizens residing
abroad
Total..
1

Net incomes $1,000 and over.




$133,470, 965 j
18, 862,034
61,434, 347
123, 704, 361
981,170,941
191,001,999
347,929,674
62,901,249
166, 399,104
107,362, 976
219,471,959
33,164, 366
65,472,540
1,662,796,441
417,323, 251
527,163,054
264,971, 649
215,977,422
201, 753, 808
112,562,525
398,672, 772
1,090,808,058
665,475,193
383,920,683
101,262, 053
470,443,311
108, 380, 657
287, 457, 592
20, 887,132
78, 565, 318
828, 428, 672
31, 587, 990
3,436, 343,179
161,613, 467
80,190, 946
1,075,115,926
242,184, 301
166, 240,606
1, 838,002, 395
146,109, 811
142,688, 832
133,174, 792
193, 909, 353
643,172, 301
61, 913, 436
46,204, 506
247,658, 373
325,920, 733
147,949,092
337, 851, 344
52,463,959

1918
$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

$73,508,562
10, 549,506
39,635, 508
68,296, 287
632,608, 546
137, 853, 875
249,186, 724
56,459,176
104, 357, 892
54,378, 496
137, 775, 612
21, 888, 755
46, 465, 514
1,119, 960, 600
261,265,426
337,283,861
202,159,002
124,826, 244
134,349,180
66,950, 710
253,433, 289
717, 512, 002
387, 824, 910
275,510,103
61, 763, 713
362,026,687
81,207, 992
251,988, 895
16,423, 316
42, 843, 296
521,042, 424
31,644, 721
2, 774,035,148
84,220,131
61,233, 723
740,406, 422
170, 751, 358
84, 746,023
1,360,802,293
112,129, 569
70,917, 349
109, 794, 860
111, 964, 540
350,297, 337
45,044, 946
29, 540, 804
130,682,859
169, 727, 615
106,061,550
228,190,253
28, 855,603

$18,469,010
1,878,419
11,777,241
17,683,678
228,324,945
53,854,130
133, 858,341
57,798,410
" 67,334,621
17,401, 202
32,992,965
20, 362,022
7,927,064
484,290, 833
74,637,683
65,604,874
39,638,465
38,506,976
51,274,633
30,435,945
121,009,054
474, 292,762
162, 533,104
93,201,384
14,831, 796
147,069,303
19,467,019
36,559,607
2, 799, 775
19, 557, 542
254, 068, 880
7,486, 732
1,922,864,651
24, 825, 826
9,219,055
318,822, 511
66,811,462
24, 968, 572
643,243, 991
65,257,163
9,882,947
7,474,252
39, 867, 675
113,278,037
14,281,206
14,628,955
42,216,464
49,697,247
30,170, 809
87,614, 595
6,523,787

56,473, 942
19, 859, 491, 448 ji 15,924,639,355
2

1

13,652,383,207

2 6,298,577,620

Net incomes $3,000 and over*

25

STATISTICS OF INCOME.

Personal returns, tax yield for calendar years 1919, 1918, 1917, and 1916, by States and
territories.
Tax yield.
States and Territories.
1919

$4,668,465
357,783
1,816,899
4,237,673
48,983,856
7,196,593
16,833,829
7,495,453
8,170,833
4,363,089
9,134,092
2,145,194
1,475,023
99,398,236
13,541,245
15,807,707
9,138,315
7,595,384
12,888,655
4,468,876
22,630,984
86,566,938
55,958,378
15,696,465
5,634,901
22,146,510
2,413,463
8,639,003
435,002
2,811,830
47,321,422
774,470
399,792,351
10,010,348
1.360,509
56; 505,315
12,207,129
8,232,437
128,195,161
11,234,132
5,192,020
3,124,066
9,082 054
32,302,280
1,270, 543
2,074,804
9,020,237
11,615,795
5,319,197
10,901,097
1,444,063

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

1917

$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
6,049,9S7
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

$2,023,984
132,769
1,019,262
1,848,177
20,355,424
5,184,94S
10,595,737
9,350,461
4,446,620
1,584,917
3,250,342
1,174, 831
839,646
49,103,261
5,978,782
5,445,816
5,428,495
2,943,196
4,936,825
2,467,852
12,378,724
44,478,907
15,159,388
8,356,172
2,252,612
10,880,241
1,548,582
5,285,238
241,944
1,517,183
25,710,042
713,829
251,785,795
2,747,673
936,862
31,928,937
5,682,493
3,298,630
79,454,848
8,805,953
1,815,909
1,171,328
2,794,197
13,447,453
1,364,652
1,459,253
3,929,273
4,377,754
3,303,285
5,716,256
838,196

1

Net incomes $1,000 and over.




$175,989
17,022
191, 519
157, 513
3,595,636
1,055,758
2,824,846
3,695,605
1,068,644
322,636
378,062
366,802
146.49&
10,947,250
1,165,961
518,845
555,943
384.497
778,693
371,367
2,405,523
10,892,685
3,340,682
1,553,282
195,054
2,373,327
304,448
347,778
18,505
258,173
5,545,231
83,935
77,970,521
560,970
66,344
7,722,306
4,347,797
337,051
17,612,739
1,915,104
77,198
48,563
413,078
2,643,697
167,688
365,004
593,304
776,470
416,386
1,253,257
67,510

8,665,567 !
| l 1, 269,630,104 i 1 1,127, 721, 835 j

Total

191C

2

Net incomes $3,000 and over.

2

173,386,694

26

STATISTICS OF INCOME.
Personal returns, income by sources for calendar years 1919, 1918, 1917, and 1916.
Income.

Source of income.
1918

1919

Personal service:
Salaries, wages, commissions, bonuses, directors'
fees, etc
Business, trade, commerce,
partnership, farming, and
profits from incidental
sales of real estate, stocks,
bonds, and other property

$10,755,692,651

Total
Property:
Kents and royalties
Interest on bonds, notes,
etc
Dividends
Total
Total income
General deductions
Net income

2

1917

1916

$8,267,391,550

$3,648,437,902

$1,478,346,372

6,708,344.984

4,630,455,322

3,958,670,028

3,010,404,924

17,464,037,635

12,897,846. 872

7,607,107,930

4,488,751,296

1,019,094,265

975,679,666

684,343,399

643,802,657

1,500,779,100
2,453,774,825

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

936,715,456
2,848,842,499

1,080,879,405
2,136,468,625

4,973,648,190

4,847,914,601

4,469,901,354

3,861,150,687

22,437,685,825
2,578,194,377

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

12,077,009,284
885,763,077

8,349,901,983
2,051,324,363

19,859,491, 448

2 15,924,639,355

3 11,191,246,207

^6,298,577,620

Increase. 1

Source of income.

1919-18

Amount.
Personal service:
Salaries, wages, commissions,
bonuses, directors' fees, etc
Business, trade, commerce, partnership, farming, and profits
from incidental sales of real
estate, stocks, bonds, and
other property
Total
Property:
Rents and royalties
Interest on bonds, notes, etc
Dividends
Total

".

Total income
General deductions
Net income
1
2

8
4

$2,488,301,101

1918-17

Per
cent.

30

Amount.

$4,618,953,648

:

Per
cent.

127

1917-16

Amount.

Per
cent.

$2,170,091,530

147

2,077,889,662

45

671,785,294

17

948,265,104

32

4,566,190, 763

35

5,290,738,942

70

3,118,356,634

69

4
43,414,599
7
97,293, 409
-14,974,419 - . 6 1

291,336, 267
466,770,235
-380, 093, 255

43
50
-13

40,540,742
-144,163,949
712,373,874

6
-13
33

8

608,750,667

16

3,727,107,301
47
106 -1,165,561,286

45
-57

125, 733, 589

3 i

378,013,247

4,691,924,352
757,072,259

26
42

5,668,752,189
935, 359, 041

3, 934, 852,093

25

4,733,393,148

42

4,892,668,587

78

A minus sign ( —) indicates decrease.
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.

In the study of the above table it should be observed that in 1919,
1918, and 1917 the figures for each source of income are the positive
gain items reported, and represent the gross income, less losses plus
other deductions applicable to each source. Wherever schedules
within the returns reported net losses, such losses are included in
general deductions, which represent in addition to the losses such




27

STATISTICS OF INCOME.

other deductions as were not chargeable to any of the sources of
income, and include interest on personal indebtedness, taxes on
dwellings and personal property, and other taxes not reported elsewhere; also other miscellaneous deductions, including contributions
in 1918 and 1919, but not in 1917.
The source of income items for 1916 represent gross income, the deductions not having been allocated to the several sources, but reported
in lump sum in the returns under the heading "General deductions."
Corporation returns, number filed for calendar years 1919, 1918, 1917, and 1916, by States
and Territories.
Number of corporations.
States and Territories.

1917
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia..
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine.
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska,
Nevada
New Hampshire.
New Jersey
New Mexico
New York
North Carolina...
North Dakota
Ohio.
Oklahoma
Oregon
Pennsylvania..
Rhode I s l a n d . .
South Carolina..
South Dakota...
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia...
Wisconsin
Wyoming

2,983
63

1,514
2,135
14,716
6,704
4,405
816
995
2,845
4,420
521
1,690
20,214
8,788
7,798
4,531
4,571
4,001
2,841
3,885
13,286
9,626
8,588
1,436
12, 764
3,337
4,510
958
1,003
9,392
940
48,494
4, 396
2,639
17,088
5,904
4,252
16,944
1,748
3,501
2,337
4,392
8,709
2,872
751
5,027
9,059
4,004
10,154
1,651
320,198

Total..

70662°—22




-3

3,228
127
1,101
1,993
15,964
7,170
4,799
wo

719
3,023
4,384
480
1,184
20, 406
**,589
8,257
4,474
4,307
3,661
2,693
3,498
12,622
9,021
& 576
lj132
13, 332
3,804
4,464
440
993
8;807
965
47, 535
4,212
2,752
15, 815
6,321
4, 398
18,473
1,617
3,554
2,202
4, 186
8,198
2,542
794
5;009
9,287
3,519
10,961
1,303
317,579

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
1,013
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
351,426

1916
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
341,253

28

STATISTICS OF INCOME.

Corporation returns, net income reported for calendar years 1919, 1918, 1917, and 1916,
by States and Territories.
Net income.
States and Territories.
1919
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

Total.




1918

1917

1916

$37,012,996
$44,240,690
499,514
694,256
9,928,696
11,712,463
27,764,783
20,279,541
342,599,672
226,771,653
79,287,797
74,209,860
175,757,795
162,323,386
36,679,540
46,730,072
29,746,693
15,100,500
25,285,566
14,073,439
83,470,756
72,142,676
40,922,726
24,023,809
11,399,127
7,305,194
833,157,670
759,325,582
142,371,858
114,146,476
71,809,349
60,992,499*
116,251,721
81,794,544
70,588,761
69,821,552
88,957,200
57,167,621
48,758,261
52,047,078
93,967,364
84,761,692
654,556,714
614,896,233
517,774,681
338,729,021
138,101,260
190,433,359
11,244,051
18,702,567
286,507,230
258,919,402
14,867,974
28,821,251
45,160,163
33,872,984
3,336,250
2,288,227
25,505,450
14,468,053
254,570,015
191,018,725
4,273,632
6,628,744
1,392,486,064 2,153,317,770
114,681,366
107,028,177
9,152,029
9,900,561
619,258,196
643,186,133
41,622,387
37,626,312
48,138,408
34,694,323
902,728,720
963,262,739
112,140,991
78,399,455
63,423,640
58,292,576
12,080,876
9,704,447
69,106,207
53,465,096
124,123,481
128,674,523
19,170,237
23,992,237
10,211,205
12,480,258
107,670,674
128,641,705
70,751,208
96,005,295
76,642,276
74,646,962
172,213,124
158,550,172
8,039,590
6,861,873

$60,430,518
997,554
31,808,428
23,999,993
322,260,909
96,761,318
181,855,545
128,477,428
34,393,560
18,677,504
73,150,726
38,002,867
14,951,419
1,133,783,726
138,322,867
77,849,313
121,396,212
82,895,744
88,178,618
55,824,590
109,891,583
831,735,324
307,749,892
273,447,667
14,814,159
302,119,274
31,302,667
46,189,285
3,805,024
16,319,046
256,292,144
14,592,888
2,201,115,746
91,608,121
9,795,608
936,483,205
76,978,232
34,385,889
1,476,497,279
76,653,837
54,561,634
10,856,357
68,770,977
208,191,837
49,028,217
12,630,109
136,977,815
84,300,592
109,543,951
149,917,972
9,785,041

$45,892,777
744,903
30,924,259
24,791,391
279,952,569
57,043,218
189,211,399
136,270,898
.41,460,981
17,670,823
56,508,639
45,704,636
10,817,234
762,145,412
101,751,368
57,610,384
104,070,570
66,519,119
52,633,117
38,312,774
87,284,003
467,503,662
375,253,744
205,685,329
11,382,856
222,630,602
33,580,309
35,742,854
3,778,312
14,861,724
245,706,911
15,138,195
2,274,661,422
60,882,803
10,664,421
630,144,978
112,338,867
18,732,510
1,122,447,066
71,874,276
23,512,698
7,924,094
48,737,212
123,581,835
57,600,820
9,201,351
93,482,931
53,468,785
66,409,707
132,762,577
8,895,659

9,411,418,458

10,730,360,211

8,765,908,984

8,361,511,249

29

STATISTICS OF INCOME.

Corporation returns, tax yield for calendar years 1919, 1918, 1917, and 1916, by States
and Territories.
Tax.
States and Territories.
1919
Alabama
Alaska
Arizona
Arkansas
California
„
Colorado
Connecticut
Delaware
District of Columbia.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
—
Pennsylvania
Rhode Island
South Carolina
South Dakota.
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

1918

1917

1916

$7,357,159
67,859
1,443,291
5,792,366
83,513,277
17,590,501
39,037,803
8,588,857
6,411, 505
4,314,974
21,352,256
11,037,781
1,750,435
189,321,721
33,415,702
14,122,884
20,987,914
15,271,104
22,785,950
10,824,757
22,249,481
168,931,296
159,566,677
35,325,3Q3
3,765,160
70,928,260
1,756,820
8,448,905
408,712
5,977,204
65,332,488
577,138
501,467,755
29,809,916
1,004,639
148,160,295
8,614,021
14,976,082
198,978,411
31,032,854
17,751,128
1,859,544
16,654,261
28,772,317
3,995,547
2,876,785
25,615,375
24,166,134
17,709,906
42,364,151
1,276,917

$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
18,645,089
30,116,417
274,088,286
143,175,293
35,545,623
3,180,341
103,399,779
5,463,830
8,259,550
438,975
6,671,273
59,670,460
1,277,469
807,306,499
50,678,099
1,485,977
267,344,555
10,324,532
12,277,923
385,262,742
35,882,763
26,302,736
2,001,261
19,108,846
34,459,589
6,147,459
3,882,248
31,014,980
23,869,313
34,955,959
60,827,480
1,875,018

$15,174,347
249,860
6,598,863
3,962,299
58,384,268
14,656,097
44,742,693
29,154,615
4,117,157
2,401,069
12,312,967
11,381,001
2,497,452
219,018,819
28,179,169
12,517,328
19,611,875
17,390,723
17,557,639
8,082,526
18,699,793
137,224,705
60,968,508
48,898,270
1,927,457
57,452,011
3,891,316
6,728,566
431,467
3,181,312
47,280,689
3,204,692
394,470,651
20,353,098
2,144,686
218,117,703
14,476,725
6,331,770
387,895,679
17,236,710
9,069,122
1,780,969
12,841,971
36,004,391
7,349,631
2,200,582
18,948,380
14,143,322
28,631,705
30,893,450
^ 1,675,681

$912,402
14,636
619,181
487,130
5,458,102
1,115,854
3,713,384
2,894,425
778,274
351,040
1,082,190
889,751
212,526
15,014,845
2,001,337
1,113,903
2,073,911
1,303,454
1,047,775
744,773
1,658,036
8,927,594
7,362,945
4,053,243
222,380
4,347,717
663,332
701,490
75,148
285,939
4,819,514
303,499
44,464,771
1,200,185
207,064
12,364,799
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

2,175,341,578

3,158,764,422

2,142,445,769

171,805,150

INCOME FLUCTUATION OF A SELECTED GROUP OF PERSONAL RETURNS.

The preceding tables of personal returns show the income class
distribution of the total number of returns filed each year. The
variation in the number of returns in the several income classes
from year to year are shown in aggregates without regard to the
changes in the composition of the personnel.
The extent to which a group of returns falling in specific income
classes in one year may be spread throughout the range of income
classes in succeeding years is illustrated in the following tables,
which show the income class dispersion of a given group of individuals from year to year as well as the changes in the nature of the
income reported.




30

STATISTICS OF INCOME.

During the years 1914-1919, inclusive, there were 1,636 persons
who in one or more of those years reported net income of $300,000
or over. Of this group of persons there were 1,240 whose returns
for each of the years were available. The returns of the lacking
396 persons were either not available for all of the years or could
not be included in the tabulation. Some were for estates which
terminated during this period. Others were not comparable for
the entire period, as in some years the returns contained the incomes of several members of the same family, while in other
years separate returns were filed for each member. And again
the returns of others were not procurable in one or more of the
due to their income being below the minimum required by the
}rears,
aw to be reported.
Distribution by income classes for each of the years 1914-1919.
3h of whom rei
[Returns and net income of 1,240 persons each
reported $300,000 and over in one or more of the
above years.]
,rs.]
1914

Income class.

Reporting deficit
Under $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 $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 a n d over

Number.
23
59
104
156
219
150
102
79
57
98
46
69
21
26
16
8
7
1,240

Total

Net income.
$1,571,606
380, 562
1,765,378
5,913,947
16,063,020
18,495,835
17,792, 202
17,971,501
15,381,653
33,895,936
20,526,125
42,050, 577
18,263,309
31,270,554
27,446, 872
18,899,957
49,326,108
333,871,933

1916
Number.

Net income.

10
24
53
96
170
111
136
92
87
127
72
116
43
40
34
17
12

$812,138
174,446
896,759
3,527,744
12,632,651
13,921,702
23,746,300
20,651,313
24,138,796
43,662,066
32,381,540
70,107,128
37,408,821
48,899,750
59,278,971
42,580,252
102,248,454

1,240

535,444,555

Num- Net income.
ber.

19
31
73
83
96
96
121
165
112
185
90

1,240

1918

Income class.

Number.

Total




Number.

Net income.

765,418,107

1919

Number.

Net income.

10
23
61
68
77
77
105
295
161
172
72
49
25
19
15

$19,161
53,671
170,315
833,151
4,598,442
8,486,026
13,317,934
17,318.356
29,192; 892
101,776,731
71,483,543
104,892,405
61,530,438
59,389,705
41,807,348
46,046,173
94,439, 726

12
9
28
54
120
115
123
89
95
243
121
123
44
30
16
11
7

$2,365,537
50,960
505,373
2,102,887
9,106,213
14,363,956
21,408,409
20,182,052
26,097,267
84,580,278
53,942,119
75,076,595
37,207,569
35,883, 536
26,878, 507
26,777,977
44,587,320

35
14
33
59
123
143
111
99
84
214
111
105
53
26
12
7
11

$5,561,812
85,582
545,771
2,192,909
8,977,929
18,152,528
19,457,871
22,198,375
23,057,776
72,681,222
49,512,663
62,224,912
45,181,507
32,104,537
20,407,687
17,845,218
71,295,821

1,240

655,317,695

1,240

476,385,481

1,240

460,357,496

Reporting deficit
Under $10,000
$10,000 t o $25,000
$25,000 to $50,000
$50,000 t o $100,000
$100,000 t o $150,000...
$150,000 t o $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 to $3,000,000.
$3,000,000 a n d o v e r . . .

Net income.

$153,983
58,657
353,826
1,109,383
5,550,709
10,461,057
16,839,499
21,404,470
33,374,292
57,455,270
50,228,359
110,814,994
76,304,258
78,935,921
56,632,627
61,927,657
181,121, 111

31

STATISTICS OF INCOME.
Distribution

by income classes for each of the years 1914-1919.

[Returns of 561 persons, each of whom reported in 1914 net income under $100,000.]
1914

Income class.
Under $100,000
$100 000 t o $300,000...
$300 000 to $1,000,000... .
$1,000,000 and over
Total

1915

1916

1917

1918

1919

561

322
161
63
15

122
240
172
27

87
201
255
18

150
225
183
3

159
189
205
8

561

561

561

561

561

561

[Returns of 388 persons, each of whom reported in 1914 n e t income between $100,000 a n d $300,000.]
1914

Income class.
Under $100 000
$100 000 to $300,000...
$300 000 to $1 000 000
$1,000,000 a n d over
Total

- -

. . . .

1915

1916

1917

1918

1919

388

31
243
104
10

11
139
209
29

16
98
261
13

46
140
191
11

63
175
143
7

388

388

388

388

388

388

[Returns of 234 persons, each of whom reported in 1914 net income between $300,000 a n d $1,000,000.]
1915

1914

Income class.
Under $100 000
$100 000 to $300,000...
$300 000 to SI 000 000.
$1,000,000 and over
Total

1916

1917

1918

1919

234

22
187
25

15
168
51

27
174
33

20
52
144
18

34
67
115
18

234

234

234

234

234

234

[Returns of 57 persons, each of whom reported in 1914 n e t income of $1,000,000 a n d over.]
1914

Income class.
Under $100 000
$100 000 to $300,000...
$300 000 t o $1 000,000. .
$1,000,000 a n d over
Total

1915

1916

1917

1918

1919

57

4
53

1
2
3
51

2
1
10
44

7
5
13
32

8
6
20
23

57

57

57

57

57

57

Net income reported for each year, by the same individuals grouped according to size of net
income for 1914.
[Returns of 1,240 persons, each of whom reported net income of $300,000 and over in one or more years,
1914-1919.]
Income class.
Distribution based
on 1914 returns.
Under $100,000
$100,000 t o $300,000....
$300,000 to $1,000,000..
$1,000,000 and o v e r . . . .
Total




Net income.
Number.
1914

1915

1916

1917

1918

1919

561 $22,551,301 $98,967,016 $199,905,496 $182,555,213 $132,235,883 $142,628,952
388 69,641,194 121,097,492 192,529,141 165,690,343 133,293,613 112,655,907
234 114,735,947 179,925,979 208,856,283 157,205,548 114,221,402 105,643,524
57 126,943,491 135,454,068 164,127,187 149,866,591 96,634,583
99,429,113
1,240 333,871,933 535,444,555 765,418,107 655,317,695 476,385,481

460,357,496

32

STATISTICS OF INCOME.

Net income reported for each year, by the same individuals
income for 1919.

grouped according to size of net

[Returns of 1,240 persons, each of whom reported net income of $300,000 and over in one or more years,
1914-1919.]
Net income.

Income class.
Distribution based
on 1919 returns.
Under $100,000
$100,000 to $300,000....
$300,000 to $1,000,000.$1,000,000 and over
Total




Number.
1914

1915

1916

1917

1918

1919

264 $47,087,237 $88,579,164 $157,879,193 $116,804,298 $52,691,468
437 80,165,266 132,638,690 225,038,177 182,315,433 124,489,895
483 127,457,552 187,720,470 257,856,718 232,579,831 207,596,729
56 79,161,878 126,506,231 124,644,019 123,618,133 91,607,389

$6,237,379
82,866,550
229,600,304
141,653,263

1,240 333,871,933 535,444,555 765,418,107 655,317,695 476,385,481

460,357,496

Net income and income by sources reported each year by the same individuals, grouped according io size of net income for 1914.
[Returns of 1,240 persons, each, of whom reported net income of $300,000 and over in one or more years 1914-1919.]
Sources of income.

Income class.
(Distribution based on 1914 returns )

Number.

Under $100,000.

$100,000 to $300,000.

388

$300,000 to $1,000,000..

$1,000,000 and over.

Assembled.

1

Loss.




57

1,240

Year. Net income.

1914
1915
1916
1917
1918
1919
1914
1915
1916
1917
1918
1919
1914
1915
1916
1917
1918
1919
1914
1915
1916
1917
1918
1919
1914
1915
1916
1917
1918
1919

$22,551,301
98,967.016
199,905', 496
182,555,213
132,235,883
142,628,952
69,641,194
121,097,492
192,529,141
165,690,343
133,293,613
112,655,907
114,735,947
179,925,979
208,856,283
157,205,548
114,221,402
105,643,524
126,943,491
135,454,068
164,127,187
149,866,591
96,634,583
99,429,113
333,871,933
535,444,555
765,418,107
655,317,695
476,385,481
460,357,496

Business and
Salaries, profits from
commisRents and
sales of
sions, fees, real estate, royalties. Dividends.
etc.
stocks,
bonds, etc.
$4,808,118
6,106,197
14,227,719
25,805,695
22,643,331
21,790,282
6,141,013
9,263,506
14,433,731
17,657,132
17,928,700
16,515,601
3,135,005
3,321, 843
3,462,328
4,399,440
4,510,981
4,190,928
1,250,710
1,460,137
1,149,055
1,270,498
1,671,542
1,478,567
15,334,846
20,151,683
33,272,833
49,132,765
46,754,554
43,975,378

$11,553,455
58,181,041
101,004,332
64,112,966
60,910,277
77,251,286
22,166,068
54,793,137
79,999,848
51,682,500
43,005,259
32,529,909
19,863,150
65,801,858
62,551,254
24,042,173
10,774,115
7,986,257
11,268,074
15,820,488
23,850,172
4,469,631
19,333,292
1,213,375
64,850,747
194,596,524
267,405,606
144,307,270
105,356,359
118,980,827

$1,177,013
1,625,145
2,993,200
2,769,071
2,670,314
2,878,190
4,076,406
4,182,218
4,556,128
2,660,360
2,088,603
2,661,173
12,061,095
12,181, 893
12,873,531
5,174,814
4,456,726
4,071,359
6,878,209
6,945,017
7,969,100
4,637,862
5,410,280
5,866,255
24,192,723
24,934,273
28,391,959
15,242,107
14,625,923
15,476,977

$11,081,630
34,789,454
86,599,788
94,715,543
53,588,578
49,049,031
40,905,233
55,530,621
95,075,687
100,546,379
82,266,370
69,076,566
80,944,608
99,231,079
129,765,923
125,642,808
99,169,208
98,419,799
93,688,967
99,148,500
120,694,429
143,244,429
101,723,870
97,203,162
226,620,438
288,699,654
432,135,827
464,149,159
336,748,026
313,748,558

Interest.

$4,330,976
6,412,335
8,260,965
10,449,195
12,334,649
14,011,149
11,196,451
12,376,037
15,786,445
16,310,431
16,872,557
16,845,477
19,535,845
21,060,008
25,345,435
25.889,077
25,330,214
24,335,579
29,760,249
29, 832,767
30,157,627
30,881,238
24.740,078
22,468,661
64,823,521
69,681,147
79,550,472
83,529,941
79,277,498
77,660,866

Miscellaneous
deductions.

cent
Net income Per
of tax
after deto
net
Total tax. ducting tax.
income.

$339,784 $22,211,517
$10,399,891
4,122,412 94,844,604
8,147,156
13,180,508 16, 289,998 183,615,498
15,297,257 49,420,869 133,134,344
19,911,266 67,320,726 64,915,157
22,350,986 74,361,465 68,267,487
2,128,816 67,512,378
14,843,977
5,287,631 115,809,861
15,048,027
17,322,698 15,862,673 176,666,468
23,166,459 49,391,150 116,299,193
28,867,876 71,964,654 61,328,959
24,972,819 59,890,630 52,765,277
5,018,472 109,717,475
20, 803,756
9,366,473 170,559,506
I 21,670,702
25,142,188 19,816,323 189,039,960
27,942,764 49,669,927 107,535,621
30,019,842 64.250,903 49,970,499
33,360,398 59,790,899 45,852,625
7,346,825 119,596,666
15,902,718
7,971,243 127,482,825
17,752,841
19,693,196 18,398, 813 145,728,374
34,637,067 59,771,128 90,095,463
27,577,895 61,633,454 35,001,129
28,800,907 61,975,472 37,453,641
61,950,342 14,833,897 319,038,036
62,618,726 26,747, 759 508,696,796
75,338,590 70,367,807 695.050.300
101,043,547 208,253,074 447; 064; 621
106,376,879 265,169,737 211,215,744
109,485,110 256,018,466 204,339,030

1.51
4.17
8.15
27.07
50.91
52.14
3.05
4.37
8.24
29.81
53.98
53.16
4.37
5.21
9.49
31.60
56.25
56.60
5.79
5.89
11.21
39.88
63.78
62.33
4.44
5.00
9.20
31.78
55.66
55.61

I

n
I—I

O
U2

o
3
o
o

CO
CO

34

STATISTICS OP INCOME.

GROWTH OF INCOMES
CHART JM0WIH6 BY INCOME CLASSE5 THE NUMBER OF PERSONAL
RETURNS REP0R.TIN6 • 3 , 0 0 0 AN» OVER..

NUMBER Of
PEtyDNALRETUQQ

NUMBER Or

ns.som.mvnQ

600,000

- 800,000

700,000

- 700,000

600,000

600,000

500,000

-500,000

400,000

400,000

300,000

-300,000

200,000

- 200,000

100,000

100,000

• 3.OOO
TO
* 4,000




» 4,000
TO
« 5,0 OO

»5,OOO
TO
• 10,000

• 10,000
TO
* I5-.000

$ 15,000
TO
* 20,000

* lo,ooo
TO
• 100,000

* 100,000
AND OVER.

35

STATISTICS OF INCOME.
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:
Number of personal returns, calendar years 1914-1919, by income classes.
Income class.
$1,000 to $2,000
$2,000 to $3,000
$3,000 t o $4,000
$4,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $150,000...
$150,000 t o $200,000...
$200,000 t o $250,000...
$250,000 t o $300,000...
$300,000 t o $400,000...
$400,000 t o $500,000...
$500,000 to $1,000,000..
$1,000,000 a n d o v e r . . .

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

1914

1915

1916

1917

1918

82,754
66,525
127,448
34,141
15,790
8,672
5,483
6,008
3,185
5,161
1,189
406
233
130
147
69
114
60
357, 515

69,045
58,949
120,402
34,102
16,475
9,707
6,196
7,005
4,100
6,847
1,793
724
386
216
254
122
209
120
336,652

85,122
72,027
150,553
45,309
22,618
12,953
8,055
10,068
5,611
10,452
2,900
1,284
726
427
469
245
376
206
429,401

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
3,472,890

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
4,425,114

1,924,872
1,569,741
742,334
438,154
438,851
97,852
42,028
22,605
13,769
15,410
8,298
13,320
2,983
1,092
522
250
285
140
189
65
5,332,760

357,515

336,652

1
7,635
437,036

3,472, 890

4,425,114

5,332, 760

1919

i In 1916 the net income on returns filed separately by husband and wife is combined and the total
appears as one return. In all other years the returns of married women, filed separately, sire included in
their individual income classes independently of husband's income.
NOTE.—The returns for 1913 are omitted, as they pertain only to the last 10 months of that year.
Returns of net income by years.
PERSONAL.
Number of
returns.

Year.
1913
1914
1915
1916
1917
1918
1919.

1

.
. ..
.

.

. .
..

. .

.

.

357,598
i 357, 515
i 336,652
1
437,036
8 3,472, 890
8
4, 425,114
3 5,332,760

Net income.
2 $3,900,000,000
4,000,000,000
4,600,000,000
6,300,000,000
13,700,000,000
16,000,000,000
19,900,000,000

Increase from
year to year.
$100,000,000
600, 000, 000
1,700,000,000
7,400,000,000
2,300,000,000
3,900,000,000

CORPORATION.

Year.
1909
1910
1911
1912
1913
1914 .
1915
1916
1917
1918
1919
1

Total
number of
returns.
262,490
270, 202
288, 352
305, 336
316, 909
6
299, 445
e 366, 443
341, 253
351, 426
317, 579
320,198

Returns
showing
taxable
income.
* 52,498
* 54, 040
4 55,129
< 61,116
188, 866
174, 205
190,911
206, 984
232,079
202,061
209,634

Returns
showing
no taxable
income.
209,992
216,162
233, 223
244, 220
128,043
125, 240
175, 532
134, 269
119, 347
115, 518
110, 564

Net income.

Increase from
year to year.

$3,590,000,000
3,761,000,000
3,503,000,000
4,151,000,000
4,714,000,000
3,940,000,000
5,310,000,000
8, 765, 900,000
10,730, 400,000
8,400,000,000
9, 412,000,000

$171,000,000
6 258,000,000
648,000,000
563,000,000
• 774,000, 000
1,370,000,000
3, 455,900,000
1,964,500,000
5 2,330,400,000
1,012,000,000

Returns reporting net income of $3,000 and over.
28 Determined on the basis of the number of returns filed and the average net income in each class.
4 Returns reporting net income of $1,000 and over.
Returns showing net income in excess of $5,000 exemption.
5
Decrease.
e 1915 contains approximately 30,000 returns showing no net income which properly belong and should
be included in 1914. (See Annual Report Commissioner of Internal Revenue, 1916, p. 26.)




36

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

1913i
1914 l
19151
1916
1917
1918
1919

...
.

Normal tax.

Surtax.

$12,728,038
16,559,493
23,995,777
51,440,558
156,897,441
476,432,808
468,104,801

$15,525,497
24,486,669
43,947,818
121,946,136
433,345,732
651,289,027
801,525,303

Partnership.
Year.

19131
19141
19151.
1916
1917 . . .
1918
1919

$103,887,984

$101,249,781

Total tax.
$28,253,535
41,046,162
67,943,595
173,386,694
691,492,954
1,127,721,835
1,269,630,104

Corporation.

War profits
and excess Income tax.
profits tax.

'

War profits
and excess
profits tax.

2 $43,127,740
39,144,532
56,993,657
171,805,150
503,698,029
653,198,483
743,535,888

War profits
and excess
profits t a x .

$1,638,747,740
2,505,565,939
1,431,805,690

Total tax.
2 $43,127,740
39,144,532
56,993,657
171,805,150
2,142,445,769
3,158,764,422
2,175,341,578

Grand total.
$71,381,275
80,190,694
124,937,252
345,191,844
2,937,826,707
4,286,486,257
3,444,971,682

i Annual Report of Commissioner of Internal Revenue forfiscalyear ended June 30, immediately follow
ing the year shown above,
a Includes excise tax, $10,071,077, act of Aug. 5,1909.

On the pages immediately following will be found the basic tables
to which the foregoing text tables refer.
Respectfully,
D. H. BLAIR,

Commissioner of Internal Revenue.
Approved: January 12, 1922.
A. W. MELLON,

Secretary of the Treasury.







BASIC TABLES

37

TABLE 1.—PERSONAL RETURN S—DISTRIBUTION OF INCOME, BY STATES, FOR THE UNITED STATES; showing for each
State the 'number of returns, net income, tax, and relative percentages.
[Income returned for the calendar year ended Dec. 31, 1919.]
Returns.

Exemptions from normal tax.

Net income.

States and Territories, i

Alabama
Alaska
Arizona
Arkansas
California
Colorado
!
Connecticut
1
Delaware
!
District of Columbia... j
Florida
I
Georgia
\
Hawaii
1
Idaho
|
Illinois
I
Indiana
j
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
Sg New Mexico
New York
!
North Carolina
1
1

Number.

Per cent
of total.

40,789
9,427
20,495
33,556
266,720
57,526
110,409
16,059
58,616
31,107
58,930
8,136
21,448
422,229
130,383
133,796
76,451
59,332
52,871
34,578
116,373
268,307
181,662
123,914
23,804
125,248
42,593
87,344
8,740
25,601
231,757
10,757
683,085
37,185

0.77
.18
.38
.64
5.00
1.08
2.07
.31
1.10
.58
1.11
.15
.40
7.92
2.44
2.51
1.43
1.12
.99
.65
2.18
5.03
3.41
2.32
.45
2.35
.80
1.64
.16
.48
4.35
.20
12.81
.70

Amount.

$133, 470,965
18, 862,034
61, 434,347
123 704,361
98lj 170,941
191, 001,999
347, 929,674
62, 901,249
166, 399,104
107, 362,976
219, 471,959
33, 164,366
65] 472,540
1,662, 796,441
417, 323,251
527, 163,054
264, 971,649
215^ 977,422
201; 753,808
112. 562,525
398i 672,772
1,090. 808,058
665! 475,193
383 920,683
ioi; 262,053
470: 443,311
108! 380,657
287! 457,592
20; 887,132
78; 565,318
428,672
828; 587,990
31, 343,179
3,436, 613,467
161]

Personal
exemption.

Per cent

0.67
.09
.31
.62
4.94
.96

1.75
.32
.84
.54
1.11
.17
.33
8.37
2.10
2.65
1.33
1.09
1.02
.57
2.01
5.49
3.35
1.93
.51
2.37
.55
1.45
.11
.45
4.17
.16
17.31
.81

473,400
608,800
947,600
473,200
613,900
028,400
369,400
9.7' 620,800
987,200
981,400
114, 268,600
14, 675,000 !
41; 771,800 j
762! 686,800 !
240. 027,000 l;
259] 174,400
144. 981,600 j
Ill] 014,400 I
96. 819,000 !
6L 341,800 i
197! 212,400 j
446! 223,200 I
320' ',634,800 I
225; 170,400 i
45: 283,000 !
229! 308,100 I
74! 294,200
166] 379,400
13. 747,000
44, 206,200
415, 767,600
20, 836,400
1,157, 089,600
647,200
72,

Interest on Government obligations not wholly exempt from tax.




$76,
13,
35,
66!
453!
107!
i8o;

Dividends.

Interest on
Government obligations. 1

Total tax.
Net income
subject to
normal tax.

$48,327,601
$349,240
$8,320,724
111,074
5,135,482
6,678
21,856,606
91,706
3,538,435
49,333,229
269,454
7,628,478
420,107,671
1,945,212
105,504,158
64,799,427
533,842
18,640,330
63,769,088
1,258,948 I
102,532,238
18,888,472
16,134,500
257,477 !
16,936,398
60,993,108
482,398
10,246,213
38,861,302
274,061
18,253,305
804,765
86,145,289
9,415,503
43,685
9,030,178 !
21,257,458
64,554
2,378,728 i
184,616,130 j 4,382,846
711,110,665
34,646,360 I 1,024,552
141,625,339
24,525,932 ! 798,397
242,664,325
11,250,676 i 509,846
108,229,527
20,843,128
83,513,628
606,266 i
19,315,486
85,147,887
471,435 '
14,201,892
36,683,619
335,214
41,299,362 I 3,455,132
156,705,878
201,864,510 ! 4,014,859
438,705,489
88,048,233 | 1,842,783
254,949,377
44,409,882 I 1,179,727
113,160,674
50,779,249
5,085,661 I 114,143
177,138,670
62,278,935 ! 1,717,606
27,868,191
0,077,987 ! 110,279
107,338,276
475,721
13,264,195
6,149,642
18,587
971,903
22,613, 296
347, 111
11,398,711
311,139,034
1,947,922
99,574,116
8, 742,475
31,699
1,977,416
614,692,594 15,796,394 1,648,764, 591
69,143,424
629,822
19,193,021

Normal tax.

Surtax.
Amount.

$2,782,793
344,367
1,139,361
2,740,974
24,070,315
3,551,868
6,202,587
1,089,675
3,498,208
2,206,411
4,987,069
569,194
1,127,334
40,449,391
7,695,234
11,837,329
5,645,155
4,568,179
5,396,601
2,011,521
9,166,942
26,593,167
14,828,439
6,645,004
3,052,263
10,171,021
1,531,968
5,701,972
310,005
1,355,702
18,475,428
575,600
107,301,114
3,974,560

$1,885,672
13,416
677,538
1,496,699
24,913,541
3,644,725
10,631,242
6,405,778
4,672,625
2,156,678
4,147,023
1,576,000
347,689
58,948,845
5,846,011
3,970,378
3,493,160
3,027,205
7,492,054
2,457,355
13,464,042
59,973,771
41,129,939
9,051,461
2,582,638
11,975,489
881,495
2,937,031
124,997
1,456,128
28,845,994
198, 870
292,491,237
6,035,788

$4,668,465
357, 783
1,816,899
4,237,673
48,983,856
7,196,593
16,833,829
7,495,453
8,170 833
4,363,Oo3
9,134,092
2,145,194
1,475,023
99,398,236
13,541,245
15,807,707
9,138,315
7,595,384
12,888,655
4,468,876
22,630,984
86,566,938
55,958,378
15,696,465
5,634,901
22,146,510
2,413,463
8,639,003
435,002
2,811,830
47,321,422
774,470
399,792,351
10,010,348

Per cent
I of total.

1

0.37
.03
.14
.33
3.86
.57
1.33
.59
.64
.34
.72
.17
.12
7.83
1.07
1.25
.72
.CO
1.01
.35
1.78
6.82
4.41
1.24
.44
1.74
.19
.68
.03
.22
3.73
.06
31.49
.79

TABLE 1.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY STATES, FOR THE UNITED STATES; showing for each
State the number of returns, net income, tax, and relative percentages—Continued.
Returns.
States and Territories.

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




Per cent
Number. of total.

27,375
308,309
61,500
49,663
539,172
39,936
37,296
38,614
50,789
176,547
21,164
13,569
75,966
114,322
45,168
105,793
18,349

5,332,760

Exemptions from normal tax.

Net income.

Amount.

Per cent
of total.

$80,190,946
1,075,115,926
242,184,301
166,240,606
1,838,002,395
146,109,811
142,688,832
133,174,792
193,909,353
643,172,301
61,913,436
46,204,506
247,658,373
325,920,733
147,949,092
337,851,344
52,463,959

0.40
5.41
1.22
.84

100.00 19,859,491,448

100.00

0.51
5.78
1.15
.93

10.11
.75
.70
.72
.95

3.31
.40
.25

1.42
2.14
.85

1.98

.34

9.26
.74
.72
.67
.98
3.18
.31
.23
1.25
1.64
.74
1.70
.26

Personal
exemption.

$54,686,200
553,200,000
119,268,200
82,142,000
895,122,400
65,842,800
71,005,200
77,081,900
95,727,000
338,967,600
39,865,400
23,486,000
136,270,700
180,268,600
85,731,200
191,918,200
31,045,800

Dividends.

$4,273,081
163,947,256
12,981,768
12,467,459
245,523,300
30,773,134
9,641,784
3,778,013
16,311,274
35,252,762
6,835,029
7,219,500
21,949,208
19,927,776
19,870,618
37,648,138
2,593,014

Interest on
Government obligations.1
$62,999
4,986,799
529,662
300,275
6,392,061
647,636
281,421
138,433
508,738
1,103,511
106,922
137,480
564,893
433,873
296,634
600,253
63,271

9,424,293,200 2,453,774,825 03,377,222

Total tax.
Net income
subject to Normal tax.
normal tax.

Surtax.
Amount.

$238,719
35,414,547
6,112,970
4,452,125
86,291,405
8,239,741
1,955,387
568,447
4,296,717
16,194,009
410,730
1,212,682
3,998,716
4,928,182
2,805,147
4,977,947
475,318

$1,360,509
56,505,315
12,207,129
8,232,437
128,195,161
11,234,132
5,192,020
3,124,066
9,082,054
32,302,280
1,270,543
2,074,804
9,020,237
11,615,795
5,319,197
10,901,097
1,444,063

', 918,046,201 468,104,801 801,525,303

1,269,630,104

$21,168,666
352,981,871
109,404,671
71,330,872
690,964,634
48,846,241
61,760,427
52,176,446
81,362,341
267,848,428
15,106,085
15,361,526
88,873,572
125,290,484
42,050,640
107,684,753
18,761,874

$1,121,790
21,090,768
6,094,159
3,780,312
41,903,756
2,994,391
3,236,633
2,555,619
4,785,337
16,108,271
859,813
862,122
5,021,521
6,687,613
2,514,050
5,923,150
968,745

Per cent
of total.

0.11
4.45
.96
.65

10.10
.88
.41
.25
.72

2.54
.10
.16
.71
.91
.42
.86
.11

100.00

Ul

H

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Ul

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Ul

oj
M

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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.
[Income returned for the calendar year ended Dec. 31,1919.]
Exemptions from normal tax.
Number of
returns.

Income class.

$1,000 t o $2,0002
$1,000 to $2,000
$2,000 t o $3,000 2

$2,000 to $3,000...
$3,000 to $4,000 2
$3,000 to $4,000
$4,000 to $5,000 2.
$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
,190,000 t o $100,000
$100,000 t o $150,000..
$150,000 t o $200.000..
$200,000 to $250^000
$250,000 t o $300,000
$300,000 t o $400,000

. .

536,046
,388,826
529, 269
,040,472
27,305
715,029
8,959
429,195
167,005
109,674
73,719
50,486
37,967
28,499
22/841
18,423
15,248
12,841
42,028
22,605
13,769
15,410
8,298
5,213
3,196
2,237
1,561
1,113
2,983
1,092
522
250
285

Net income.

$829,331,321
1,999,781,830
1,207,859,326
2,599,427,039
90,743,612
2,462,185,894
39,937,529
1,920,396,995
913,242,237
704,233,382
549,005,475
427,391,591
360,264,568
298,741,396
262,547,502
230,074,304
205,859,632
186,215,957
724,378,165
504,458,801
376,457,979
530,754,145
370,152,511
284,768,434
206,515,321
167,052,648
132,629,947
105,530,859
358,392,923
187,816,010
115,428,091
67,904,435
96,614,153

Personal
exemption.
,674,000
,966,700
453,500
820; 100
975,500
226,400
874,100
16,
897,,842,600
347.,919,700
225.,877,600
150i,724,400
102:,799,600
7e;,802,600
57,,115,600
45,,680,400
36,,701,800
30,,323,200
25,,310,600
82;, 021,000
43,,590,200
26,,438,800
29,,009,400
15,,626,600
9,,699,400
5,,892, 000
4,,171,400
2,,847,800
012,200
2,,323,200
5,,940,200
1,983,600
440,400
494,800

1 Interest on Government obligations not wholly exempt from tax.




Dividends.

$30,009, 938
13,579; 107
47,77i; 042
35,964, 156
38,730, 159
53,715, 584
33,191, 526
72,522, 462
69,000, 834
71,044, 145
65,148, 884
60,061, 704
56,969, 770
51,548, 052
48,218, 135
44,080, 679
40,957, 190
39,885,022
169,956,875
132,167,485
109,083,845
168,692, 831
121,825,056
99,625, 332
74.815, 645
64,433, 929
49.816, 222
39,384, 249
146,150,758
462
82,854,471
46,356, 109
29,351,
46,486, i I

Interest on Normal tax.
Government1
obligations.

Surtax.

Total tax.

Average
amount of
tax per
individual.

Average
rate of
tax per
cent.

$66,492

$24,696,200

$24,696,200

$17.78

1.23

80,797
8,239
200,533

28,257,861

28,257,861

27.16

1.09

37,658,78

37,658,780

52.67

1.53

89.13
124.77
175. 22
248.15
333.96
430.09
519.63
621. 78
730.19
833.97
941.09
. 1,265.95
1,962. 53
2,756.00
4,099.62
6,486.37
9,328.48
12,560.95
16,320.79
20,858.71
25,618.51
39,793. 93
70,487.87
101,061.56

1.99
2.28
2.73
3.33
3.94
4.53
4.96
5.41
5.85
6.18
6.48
7.34
8.79
10.08
11.90
14. 54
17.08
19.44
21.86
24.55
27.02
33.12
40.98
45.71
49.14
52.61

450,405
3,026,550
3,067,587
2,870,049
2,446,223
2,088,305
1> 895,801
1,769,071
1,211,800
1,260,502
1,160,745
4,896,657
3,640,965
2,723,665
4,137,076
2,542,459
1,968,291
1,762,469
1,265,842
1,125,061
966,971
3,757,325
2,264,258
V 833.054
854,406
1,098,507

38,256,067
20,030,959
17,210,561
15,515,438
13,688,701
12,747,806
11,115,245
10,344,570
9,512,024
8,698,603
7,984,373
32,286, 924
23,483,480
17,675,537
25,093,240
17,948,138
13,764,825
9,818,475
7,864,732
6,439,707
5,098,466
17,401,853
8,891,502
5.682,396
3', 253,588
4,615,053

$806,926
2,006,798
2,777,662
3,171,449
3,581,610
3,693,637
3,857,490
3,940,208
4,017,757
4,100,174
20,918,502
20,879,536
20,271,767
38,081,884
35,875,777
34,864,546
30,326,310
28,644,868
26,120,745
23,414,934
101,303,450
68,081,248
47,071,736
30,114,879
46,209,076

38,256,067
20,837,885
19.217,359
18,293,100
16,860,150
16,329,416
14,808,882
14,202,060
13,452,232
12.716,360
12,084,547
53,205,426
44,363,016
37,947,304
63,175,124
53,823,915
48,629,371
40,144,785
36,509,600
32,560.452
28,513^ 400
118,705,303
76,972, 750
52,754,132
33,368,467
50,824,129

178'33o! 28

* Nontaxable. Personal exemption and dividends exceed net income.

I
H

3
o
o

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

$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 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

Total




Number of
returns.

140
129
60
34
13
7
6
5
5,332,760

Net income.

Personal
exemption.

Dividends.

$29,378,403
44,608,092
32,261, 756
18,859,412
7,022,013
11,317,770
10,222,333

Interest on Normal tax.
Government
obligations.

Surtax.

$32,141,569
41,861,914
29,571,872
23, 739,007
13,506,533
10,960,546
13,037,159

Average
amount of
tax per
individual.

Average
rate of
tax per
cent.

$35,206,903
44,748,273
31,479,859
25,513,982
14,750,385
11,555,455
13,906,089

$251,477.88
346,885. 84
524,664.31
750,411.24
1,134,645.00
1,650,779.29
2,317,681.50

56.37
58.28
61.12
61.23
66.72
65.73
67.27

Total tax.

$62,456,795
76,782,508
51,507,888
41,668,483
22,106,906
17,579,035
20,670,922

$254,000
231,200
111,000
56,600
23,400
13,600
12,600

50,624,899

11,400

46,705,480

382,368

727,35l

32,573,734

33,301,085

6,660,217.00

65.77

19,859,491,448 i 9,424,293,200

2,453,774,825

63,377,222

468,104,801

801,525,303

1,269,630,104

238. 08

6.39

$977,575
1,295,861
614,837
2,808,518
307,289
217,866
332,803

$3,065,334
2,886,359
1,907,987
1,774,975
1,243,852
594,909
868,930

to

I

Q
O

K
is

43

STATISTICS OF INCOME.

TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVE
DISTRIBUTION BY INCOME CLASSES.
[Income returned for the calendar year ended Dec. 31, 1919.]
Returns.

Income class.

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

70662°—22-




Cumulative
distribution.

Simple
distribution.

1,924,872
1,569,741
742,334
438,154
167,005
109,674
73,719
50,486
37,967
28,499
22,841
18,423
15,248
12,841
42,028
22,605
13,769
15,410
8,298
5,213
3,196
2,237
1,561
1,113
2,983
1,092
522
250
285
140
129
60
34
13
7
6

Per cent
of total.
36.09
29. 43
13.92
8.22
3.13
2.06
1. 38
.95
.70
.53
.42
.35
.28
.24
.78
.42
.26
.29
.15
.10
.06
.04
.04
.02
.08
.02
.01
.01
.01
.004
.003
.002
.0005
.0002
.0001
.0001
.0001

! 5,332,760

Over the
class
below.

Under the
class
above.

5,332,760
3,407,888
1,838,147
1,095,813
657,659
490,654
380, 980
307,261
256,775
218,808
190,309
167,468
149,045
133,797
120,956
78,928
56,323
42;554
27,144
18,846
13,633
10,437
8,200
6,639
5,526
2,543
1,451
929
679
394
254
125
65
31
18
11

1,924,872
3,494,613
4,236,947
4,675,101
4,842,106
4,951,780
5,025,499
5,075,985
5,113,952
5,142,451
5,165,292
5,183,715
5,198,963
5,211,804
5,253,832
5,276,437
5,290,206
5,305,616
5,313,914
5,319,127
5,322,323
5,324,560
5,326,121
5,327,234
5,330,217
5,331,309
5,331,831
5,332,081
5,332,366
5,332,506
5,332,635
5,332,695
5,332,729
5,332,742
5,332,749
5,332,755

5 | 5,332,760

Cumulative
percentages.
Over the
class
below.
100.00
63.91
34.48
20.56
12.34
9.21
7.15
5.77
4.82
4.12
3.59
3.17
2.82
2.54
2.30
1.52
1.10
.84
.55
.40
.30
.24
.20
.16
.14
.06
.04
.03
.02
.01
.006
.003
.001
.0005
. 0003
. 0002
.0001

Under the
class
above.
36.09
65.52
79. 44
87.66
90.79
92.85
94.23
95.18
95. 88
96.41
96.83
97.18
97.46
97.70
98.48
98.90
99.16
99.45
99.60
99.70
99.76
99.80
99.84
99.86
99.94
99.96
99.97
99.98
99.99
99.994
99. 997
99. 993
99.9995
99.9997
99.9938
99.9999
100.00

44

STATISTICS OF INCOME.

TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVE
DISTRIBUTION BY INCOME CLASSES—Continued.
Net income.

Income class.

Amount in
each class.
$2,829,113,151
$1,000 to$2,000.....
3,807,286,365
$2,000 to $3,000
2,552,929,506
$3,000 to $4,000
1,960,334,524
$4,000 to $5,000
913,242,237
$5,000 to $6,000
704,233,382
$6,000 to $7,000
549,005,475
$7,000 to $8,000
427,391,591
$8,000 to $9,000
360,264,568
$9,000 to $10,000
....
298,741,396
$10,000 to$11,000....
262,547,502
$11,000 to$12,000....
230,074,304
$12,000 to $13,000
205,859,632
$13,000 to $14,000....
186,215,957
$14,000 to $15,000
724,378,165
$15,000 to $20,000....
504,458,801
$20,000 to $25,000
376,457,970
$25,000 to $30,000
530,754,145
$30,000 to$40,000....
370,152,511
$40,000 to $50,000
284,768,434
$50,000 to $60,000....
206,515,321
$60,000 to $70,000
167,052,048
$70,000 to$80,000....
132,629,947
$80,000 to$90,000...
105,530,859
$90,000 to $100,000..
358,392,923
$100,000 to $150,000..
187,816,010
$150,000 to $200,000..
115,428,091
$200,000 to $250,000..
67,904,435
$250,000 to $300,000.
96,614,153
$300,000 to $400,000.
62,456, 795
$400,000 to $500,000.
76,782,508
$500,000 to $750,000.
51,507,888
$750,000 to $1,000,000
41,668,483
$1,000,000 to $1,500,0'
22,106,906
$1,500,000 to $2,000,0(
17,579,035
$2,000,000 to $3,000,0()0...
20,670,922
$3,000,000 to $4,000,(KX)...
$4,000,000 to $5,000,0()0...
$5,000,000 and over. X)
50,624,899

Total




Cumulative
distribution.

Simple
distribution.

19,859,491,448

Cumulative
percentages.
Over the
class
below.

Under
class
above.

Over the
class below.

Under the
class above.

14.25
19.17
12.86
9.87
4.60
3.55
2.76
2.15
1.81
1.50
1.32
1.16
1.04
.94
3.65
2.54
1.90
2.67
1.86
1.43
1.04
.84
.67
.53
1.81
.95
.58
.34
.49
.31
.39
.26
.21
.11
.09
.10

$19,859,491,448
17,030,378,297
13,223,091,932
10,670,162,426
8,709,827,902
7,796,585,665
7,092,352,283
6,543,346,808
6,115,955,217
5,755,690,649
5,456,949,253
5,194,401,751
4,964,327,447
4,758,467,815
4,572,251,858
3,847,873,693
3,343,414,892
2,966,956,913
2,436,202,768
2,066,050,257
1,781,281,823
1,574,766,502
1,407,713,854
1,275,083,907
1,169,553,048
811,160,125
623,344,115
507,916,024
440,011,589
343,397,436
280,940,641
204,158,133
152,650,245
110,981,762
88,874,856
71,295,821

$2,829,113,151
6,636,399,516
9,189,329,022
11,149,663,546
12,062,905,783
12,767,139,165
13,316,144,640
13,743,536,231
14,103,800,799
14,402,542,195
14,665,089,697
14,895,164,001
15,101,023,633
15,287,239,590
16,011,617,755
16,516,076,556
16,892,534,535
17,423,288,680
17,793,441,191
18,078,209,625
18,284, 724,946
18,451,777,591
18,584,407,541
18,689,938,400
19,048,331,323
19,236,147,333
19,351,575,424
19,419,479,859
19,516,094,012
19,578,550,807
19,655,333,315
19,706,841,203
19,748,509,686
19,770,616,592
19,788,195,627
19,808,866,549

100.00
85. 75
66.58
53.72
43.85
39.25
35.70
32.94
30.79
28.98
27.48
26.16
25.00
23.96
23.02
19.37
16.83
14.93
12.26
10.40
8.97
7.93
7.09
6.42
5.89
4.08
3.13
2.55
2.21
1.72
1.41
1.02
.76
.55
.44
.35

14.25
33.42
46.28
56.15
60.75
64. 30
67.06
69.21
71.02
72. 52
73.84
75.00
76.04
76. 98
80.63
83.17
85.07
87.74
89.60
91.03
92.07
92.91
93.58
94.11
95.92
96.87
97.45
97.79
98.28
98.59
98.98
99.24
99.45
99.56
99.65
99.75

.25

50,624,899

19,859,491,448

.25

100.00

Per cent
ol total.

100.00

45

STATISTICS OF INCOME.

TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVE
DISTRIBUTION BY INCOME CLASSES—Continued.
Tax( income tax and surtax).

Income class.

Simple distribution.

Amount in
each class.
$1,000 to $2,000..
$2,000 to $3,000
$3 000 to $-1,000..
$4,000 to $5,000...
$5,000 t o $6,000
$6,000 t o $7,000...
$7,000 to $8 000
$8,000 to $9,000...
$9,000 to $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 to $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 to $70,000
$70,000 t o $80,000
$80,000 to $90,000
$90,000 to $100,000
1100,000 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 t o $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...
$3,000,000 to $4,000,000...
$4,000,000 to $5,000,000..
$5,000,000 a n d over
Total




Per cent
of total.

Cumulative distribution.

Cumulative
percentage.

Over
Under
Over the class Under the class
the class the class
below.
above.
below.
above.

1.95
2.23
2.97
3.02
1.64
1.51
1.44
1.33
1.29
1.17
1.12
1.06
1.00
.95
4.19
3.49
2.98
4.98
4.24
3.83
3.16
2.88
2.57
2.25
9.35
6.06
4.15
2.63
4.00
2.77
3.52
2.47
2.01
1.16
.91
1.10

$1 269,630,104
1, 244,933,904
1 216,676' 043
179,017,263
^ 140,761,196
119,923,311
1 100 705 952
1 082, 412,852
1, 065,552,702
1, 049,223.286
1, 034,414,404
1, 020,212.344
1, 006,760,112
994,043, 752
981,959.205
928,753,779
884,390,763
846,443,459
783,268,335
729,444,420
680,815,049
610,670,264
604,160,664
571,600,212
543,086,812
424,381,509
347,408,759
294,654,627
261,286,160
210,462,031
175,255,128
130,506,855
99,026,996
73,513,014
58,762,629
47,207,174

$24,696 200
52,954,061
90 612 841
128,868,908
149 706 793
168,924,152
187 217 252
204,077 402
220,406, 818
235,215.700
249,417,760
262,869,992
275,5S6.352
287, 670, 899
340,876,325
385,239,341
423,186,645
486,361,769
540,185,684
588,815,055
628,959,840
665,469,440
698,029,892
726,543,292
845,248,595
922,221,345
974,975,477
1 ,008,343,944
1,059,168,073
1,094,374,976
1 ,139,123,249
1,170,603,108
1,196,117,090
1 ,210,867,475
1,222,422,930
1,236,329,019

100.00
98.05
95 82
92. 85
89 83
88.19
86 68
85. 24
83.91
82.62
81.45
80.33
79.27
78.27
77.32
73.13
69.64
66.66
61.68
57.44
53.61
50.45
47.57
45.00
42.75
33.40
27.34
23.19
20.56
16.56
13.79
10.. 27
7., 80
5.79
4.63
3.72

4.18
7 15
10.17
11 81
13.32
14 76
16.09
17.38
18,55
19.67
20.73
21.73
22.68
26.87
30.36
33.34
38.32
42.56
46.39
49.55
52.43
55.00
57.25
66.60
72.66
76.81
79.44
83.44
86.21
89.73
92.20
94.21
95.37
96.28
97.38

33,301,085

2.62

33,301,085

1,269,630,104

2.62

100.00

1,269,630,104

100.00

$24,696,200
28,257,861
37 658 780
38,256,067
20 837,885
19,217,359
18 293 100
16,860,150
16,329,416
14,808,882
14,202,060
13,452,232
12,716,360
12,084,547
53,205,426
44,363,016
37,947,304
63,175,124
53,823,915
48,629,371
40,144,785
36,509,600
32,560,452
28,513,400
118,705,303
76,972,750
52, 754,132
33,368,467
50,824,129
35,206,903
44,748,273
31,479,859
25,513,982
14,750,385
11,555,455
13,906,089

1 95

TABLE 4.—PERSONAL RETURNS— SEX AND FAMILY RELATIONSHIP—DISTRIBTJTION BY STATES, FOR THE UNITED
STATES.
[Income returned for the calendar year ended Dec. 31, 1919.]

States and Territories.

Joint returns of husbands and wives,
with or without dependent children, Single men—Heads
including husbands
of families.
whose wives,
though living with
them, filed separate returns.
Number of
returns.

Alabama
23,159
Alaska
2,846
Arizona
10, 627
Arkansas
22,102
California
131, 222
Colorado
33, 769
Connecticut
47, 655
Delaware
7,981
District of Columbia. 25,610
Florida
19,091
Georgia
37, 479
Hawaii
4,426
Idaho
\
13, 273
244,143
Illinois
79, 585
Indiana
91, 407
Iowa
51, 056
Kansas
35,986
Kentucky27, 510
Louisiana
18, 452
Maine
56, 111
'Maryland
Massachusetts
129, 211
Michigan
101, 626
Minnesota
66, 530
Mississippi
14,697
Missouri
73,121
21, 607
Montana
54, 5631
Nebraska
3, 573'
Nevada




Net income.

$92, 703, 355
7, 055, 913
39, 442, 811
92, 735, 248
615,799, 598
132,401, 755
203,405, 495
41,504, 850
93,312,139
77, 995, 098
159,625, 557
20, 524, 860
48,143, 471
1,154, 203, 314
301,019,615
405,135,679
198,662,308
150,267,173
135, 517, 924
74, 854, 834
248, 745,135
685, 045, 439
473, 918,928
262, 856, 537
73,469, 210
327, 762, 509
67, 590, 230
210, 701, 204
11,293, 764

Number of
returns.
2,871
581
1,302
2, 702
19,618
4,702
7,659
772
840
1,796
4,025
399
1,246
26, 751
8,954
6,305
4,082
4,624
4,749
3,143
6,630
17, 449
9,713
10, 311
1,905
8,852
2,710
5,102
379

Net
income.
$8,227, 731
1,230, 218
3, 821, 776
8, 315, 583
63, 498,968
13,024,697
20,103,117
3,600, 259
5, 414,623
5,609,153
13, 235, 698
1,272, 790
3, 466, 875
94,172, 316
25, 432, 418
26,699, 275
14, 409, 520
15, 693, 314
16,112, 730
7, 244, 483
22, 407, 266
55,692,375
33,119,191
27,131, 300
6, 400,395
29, 775,347
6,697,169
17,057,675
895,4591

Single womenHeads of families.

NumNet
ber of
returns. income.
384
270
498
6, 425
1,102
1,478
320
450
572
963
165
335
7,479
1,260
1,106
864
988
1,247
653
4,176
4,756
2,146
2,000
251
2,032
452
1,248
42

$1,165,321
742, 898
1, 551, 001
25,242, 241
3.100, 656
5,196,127
1.101, 491
2, 830, 669
2,177, 604
2,720,186
711,205
785, 470
26,947,691
3,448, 287
4,493, 359
2,860, 590
3, 408, 252
3,463,214
1,738,698
10,972, 446
16,697,781
7,386,968
4,478,302
1,340,684
6,700, 322
1,094,243
3,604,967
145.9281

Single m e n — A l l
othfirs.

Number
of
returns.
11,775
5,999
7,546
6, 552
85, 532
14,415
40,802
5,077
9,916
7,486
12, 678
2,015
5,952
111, 735
34,975
26, 843
16, 480
14,009
15, 512
9,671
29, 203
86,318
55,695
38, 538
5,766
31, 764
15,918
21, 287
4,4971

Net
income

Single women—All
others.

Number of
returns

2,252
$24,426, 297
10, 570,120
614
15, 498, 860
1,386
16, 412, 950
194,602,084 20, 534
3,115
31, 024, 585
79, 524, 723 11, 668
10, 053, 990
1, 750
24,960, 306 21, 224
16,177, 951
1,920
32, 786,196
3,147
6,150, 751
952
11, 534, 466
553
275, 265, 946 26,465
71,303, 507
4,716
67,821, 088
6, 413
37,639,309
3, 285
35,152, 511
2,938
34, 968,109
3,458
20,546, 524
2,247
69,780, 8471 18,648
215,007, 889 2 5 , ! " "
113, 454,632 10, 998
69, 809,062
5,769
15,626, 873
913
74,928,668
8,193
29,247, 884
1,742
44,740, 750
4,580
7, 950,198
2051

Wives making
separate returns
from husbands.

NumNet
Net
ber of income.
income. returns.
$4,790,312
1,263, 783
3,275, 850
58, 517,084
7, 791, 393
29, 888,118
3,981, 571
35,031,674
4,178,696
7,678, 732
3,472, 477
1, 212,606
75,662,149
11, 555, 243
16, 096, 378
8, 258, 757
7,779, 300
9,255,635
6,277, 439
37, 512,974
81,659, 591
25, 084, 668
13,658, 519
2,988, 574
20, 943, 886
3,161, 836
8, 798, 049
480,1381

348 $2,157, 949
5,783
1
664, 219
136
1,
413,
729
318
3,389 23, 510, 966
3,658,
913!
423
9,812,094|
2,659,08Si
4, 849, 693
1,224, 474
3, 425, 590
1, 032, 283
329, 652
36, 545, 025
4, 564,181
1, 722 6, 917, 277
684 3,141, 165
787 3, 676, 872
395 2, 438,196
412 1, 900, 547
9, 254,104
1,605
4,675 36, 704, 983
12, 510, 806
5, 986, 983
'766
1,436, 317
272
1,286 10, 332, 579
589, 295
164
2, 556, 947
524
121, 645
44I
1,147
159
576|
242J
638'
179
89
5,656
893

Grand total.

Number
of
Net income.
returns.
40, 789 $133, 470,965
18,862, 034
9, 427
20,495
61,434,347
123,704, 361
33, 556
266, 720
981,170,941
57, 526
191,001,999
110,409
347,929,674
16,059
62,901, 249
58,616
166, 399,104
31,107
107, 362, 978
58, 930! 219, 471, 959
8,136
33,164, 366
21, 448
65, 472, 540
422,229 1,662, 796, 441
130, 383
417, 323, 251
133, 796
527,163, 054
76, 451
264, 971, 649
59, 332
215, 977, 422
52, 871
201, 753, 808
34, 578
112, 562, 525
116, 373
398, 672, 772
268, 307 1,090, 808, 058
181, 662
600, 475,193
123, 914
383, 920,683
23,804
101,262,053
125, 248
470,443,311
42, 593
108,380, 657
87, 3441 287, 457, 592
8, 740'
20, 8S7,132

Ul

M

o

Ul

5

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
T otal




12, 724
49, 508, 838
558,362, .560
126,029
6,970
23,104,614
343, 862 2,182, 804, 760
23,940
116, 985,619
15,773
54, 719,396
169, 020
728,196,971
40, 343
180,151, 511
23, 435
107, 237, 375
243, 028 1,127,632,690
17, 485
87, 988, 316
22, 515
101,296, 770
26, 290
101,645,693
30, 327
138, 516,352
446,107, 356
105, 375
12, 242j
43, 331, 260
6, 878
29, 846,189
40, 712! 165, 017,177
48,133 s 193, 866, 007
26, 332| 103, 523, 528
59, 6021 231,674,600
9,164!
32, 537,110

2,037j
4, 798,779
354
16, 307 49,951,092
5,798
776
1, 982,695
124
44,148 206, 434, 775 14, 416
12, 884, 531
2,618
489
11,246, 403
4,886
56
75Jfe94, 874
26,322
4,776
13,096, 753
1,382
3,743
9, 569,698
784
2, 859
36, 879 113, 597, 584
5,289
8,399, 841
1,001
2,922
9,406,108
2,663
569
7, 658, 589
375
2,165
14,313, 460
632
4,454
14, 905! 45, 207, 906
3,345, 270
1, 075
1731
3, 429,677!
1,185
187
16,209, 701
5,470
1,137
17, 704,909
6,712
1,558
9,105, 370
3,210
443
6, 864 19,178, 418
807
820
2, 441, 620
131

2, 858, 597 13, 209, 748,64.362, 797 1, 205,019, 774

1,157,254
17,212,119
339, 291
64, 018, 502
2,187, 963
243, 528
14, 375,135
4, 487, 033
2, 449, 418
22,007, 392
2,684,905
1, 806, 938
1, 285, 201
2,219, 086
12, 227, 587
547, 649
614, 005
3, 309, 503
3, 868, 356
1,278, 704
2, 575, 217
53S; 313

16,399, 6951
8, 363|
63,678; 139,006, 5841
5, 459, 8461
2, 6071
213, 244i 632, 752, 806
23,132,655
8, 317!
12, 038, 556
5, 711!
90,102 190, 532, 761
12, 566! 33, 329,147
38,679, 431
19, 609!
217,6341 439, 339, 887
29, 794, 277
14, 249
23, 348, 472
9, 225,
19, 015, 865
8,152!
28,311,643
11, 783]
95, 368, 481
39, 629i
11, 563,167
6, 337
8, 042, 821
4, 048,
51, 525, 968
24,188
98, 882, 955
54, 022
27, 495, 981
13, 236
69, 747, 362
34, 040
15,124, 377
7, 581

1,958
17, 378
253
55, 513

V
817
15, 703
2,753
2,717
31, 747
3,700
1, 859
1,369
3,659
9,685
1,148
1,141
3,875
3,543
1,516
4, 013
561

165!
5, 318, 856 i
44, 740, 050!
2,567
27
468, 881 i
218, 515, 857 11, 902
3, 585, 843
332!
1, 528, 896
132!
43, 078,135
2, 388;
713]
6, 847, 860
259
6, 366,134
95, 923, 416
4, 595
12,050, 719
579j
465
4, 498, 948
263
2, 742, 546
389!
8, 089, 702
23,172,107
2, 499i
2, 253, 675
189
3,201, 772
130
8, 711, 916
584
8,040, 545
354;
4, 465, 990
431!
4671
10, 747, 382
92
1, 342, 999!

1, 381, 896
19,156,267
232, 663 i
131, 816, 479!
2,836,856!
414,167 i
23, 638, 050
4, 271, 997;
1, 938, 5501
39,501,426'
5,191, 753 i
2, 331, 5961
2, 459,110!
21, 088, 864;
872, 415i
1,070, 042]
2, 884, 1081
3,557,961j
2, 079, 519
3, 928, 365]
479, 540!

25,601
78.565,318
231, 757
828) 428, 672*
10, 757
31, 587, 990
683, 085 3, 436, 343,179
37,185
161, 613, 467
27, 3751
80,190, 946
308,309 ! 1,075,115,926
61, 500;
242,184, 301
49,663]
166, 240,606
539,1721 1,838,002,395
39, 936!
146 109 811
37,, 296]] 142, 688, 832
133,174,792
38, 614!
193, 909, 353
50, 789!
643,172, 301
176. 5471
61,913, 436
2i; 164^
46, 204, 506
13, 569
247, 658, 373
325, 920, 733
114,322]
147, 949, 092
45,168
337, 851, 344
105, 793|
!
52, 463, 959
18, 349

88, 595 307, 539, 700 1, 602, 277]3,665, 857, 811 331, 960 1,005, 945, 661 ] 5S, 534 465, 379, 857| 5, 332, 760 19, 859, 491, 448

i
w
H
C

c
c

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

00

[Tncome returned for the calendar year ended Dec. 31, 1919.]
Joint returns of husbands and wives,

Income class.

with or without dep e n d e n t children,
including h u s b a n d s
whose wives,
though living with
t h e m , filed separate r e t u r n s .

Single men—Heads
of families.

NumNumber of j Net income, ber of
returns.
returns, j

Net
income.

Single women—
Heads of families.

Number of

returns.

Net
income.

Single men—All
others.

Number
of
returns.

Net
income.

Single women—All
others.

Number of
returns,

Net
income.

Wives making
separate returns
from husbands.

Number of
returns.

Net
income.

Grand total.

Number
of
returns.

XJl

Net income.

I

Ifi

$l,000-$2,000i
$l,000-$2,000
$2,000-$3,0001
$2,000-$3,000
$3,000-$4,0001
$3,000-$4,000
$4,000-$5,000i
$4,000-15,000
$5,000-$6,000
$6,000-$7,000
$7,00O-$8,0O0
$8,000-89,000
$9,000-$10,000
$10,000-$ll,000
$11,000-$12,000
$12,000-113,000
$13,000-$14,000
$14,000-$15,000
$15,000-120,000
$20,000-*25,000
$25,000-$30,000
$30,000-$40,000
$40,000-$50,000
$50,000-$60,000
$60,0O0-$70,O00
$70,000-$80,000
$80,000-390,000
$90,000-$100,000
$100,000-$150,000




209,5981
11,074
475,580
605, 794
20,679
565,770
5,557
344,181
132,360
86, 273
57,130
38,204
28,506
21,118
16,806
13,486
11,151
9,255
30,375
16,071
9,861
10,800
5,793
3,637
2,234
1,593
1,086
779
2,110'
1

$447,907,532 157,137 $230,482,620
3, 207,130
16,666,076
2,175
80,630,886
1,084,630,581 35,616
1,700,735,456 62,037 156,126, 784
4,922, 790
68,067,427
1,469
1,950,177,301 41,693 143,429,248
505
2,223,823
24,803,486
1,540,163,831 23, 964 107,213,599
9,955
54,650,322
723,364,046
41,434,869
6,395
553,024,348
425,025,178
4,235
31,685,154
323,351,560
26,737,913
3,155
270,535,424
21,504, 700
2,272
221,336,035
1,721
18,054,181
193,173,193
15,306,428
1,332
168,436,845
14,407,119
1,156
12,443,973
150,484,203
921
10,883,632
134,173,632
750
523,550,256
39,526,428
2,287
28,047,971
358,525,182
1,258
20,042,671
269,697,775
734
25,840,329
372,071,664
752
19,507,324
258,409,272
437
13,502,585
198,680,602
250
8,618,707
144,377,571
134
99
7,405,193
118,940,605
59
5,097,494
92,409,177
54
5,068,089
73,935,429
1231 14,744,251
253,131,453!

45,867 $65,039, 864
30,
$37,880,062 30,127
340
591,820 1,129,300 1,642,464,911 232,818
9,291,731 5,332
7,518 17,332,331
3,865
10,099 25,306, 620
258,985 612,253,154 35,653
2,989,282
3,833,926 2,533
870
1,112
6,948 23,996,350
77,832 265,896,412 16,095
2,651,703
1,700,617 1,390
600
381
5,134 22,814, 769
40,014 178,971,241 10,466
5,192
74,936,280
2,399 13,117, 535
13,725
11,130, 116
57,711,692!
3,724
1,727
8,968
9,990,939
46,704,5271 2,903
1,344
6,256
8,321,811
39,894,421
2,080
987
4,710
7,131,167
33,656,048'
1,620
751
3,548
5,253,515
28,584,683;
1,409
502
2,726
4,810,513
25,581,1611
1,209
419
2,226
4,682,- 700
21,899,672;
943
375
1,754
3,850,707
20,517,5151
773
285
1,518
3, 842,651
19,416,957!
658
265
1,339
72,993,623:
2,331
795 13,662,462
4,234
52,344,373;
1,321
464 10,441,389
2,343
5,738,882
40,542,033|
782
210
1,487
9,269,159
61,619, 667i
948
270
1,788
6,295,789
40,109,781
513
141
900
4,307,655
32,991,628
321
79
601
3,065,204
25,102,020i
202
48
388
3,499,394
17,115,935
131
47
230
2,025,510
16,300,373
104
24
193
1,597,637
11,954,298
58
17
126
5,370,795
46,184,918
175
44
384

$38,792,668
317,602, 991
12,692,275
85,794,130
8,745,198
55,217,631
6,156,016
46,736, 522
28,551,918
24,190, 824
21,730,452
17,652,373
15,388,724
14,801, 377
13,915,795
11,799,583
10,443,010
9,563,989
40,060,122
29,538,297
21,379,837
32,519,346
22,886,324
17,442,606
13,050,999
9,811,920
8,810,576
5,482,884
21,207,990

2,334
13,119
1,358
7,904
642
6,691
526
5,436
3,374
2,587
1,851
1,350
1,270
1,023
849
709
600
574
2,006
1,148
695
852
514
325
190
137
95
79
147

$3, 228,575j
536,046 $829,331,321
19,248,902 1,388,826 1,999,781,830
3,281,5221 529, 269 1,207,859,326
19,210, 895 1,040, 472 2,599, 427,039
27,305
90,743,612
2,184,98f
715,029 2, *uz, 185,894
23,468,95:
8,959
39, 937,529
2,401,884
429,195 1,920,396,995
24,497,033
18,622,136
167,005
913, 242,237
109, 674
16,735,533
704,233,382
13,869, 225
73, 719
549,005,475
11,433,513
50, 486
427,391,591
37,967
12,048,505
360,264,568
28,499
10,711,605
298,741,396
22,841
9,760,412
262,547,502
8,848,385
IS, 423
230,074,304
15,248
8,120,224
205,859,632
8,335,096
12,841
186,215,957
34,585,274
42,028
724,378,165
25,561,589
22,605
504,458,801
13,769
19,056,781
376,457,979
15,410
29,433,980
530,754,145
8,298
22,944,021
370,152,511
5,213
17,743,358
284,768,434
3,196
12,300,820
206,515,321
10,279,601
2.237
167,052,648
7,986,817
1,561
132,629,947
1,113
7,492,522
105,530,859
17,753,516
2,983
358,392,923

H

o

o

$150,000-$200,000
$200,000-$250,000
$250,000-$300,000
$300,000-$400,000....
$400,000-1500,000
$500,000-$750,000
$750,000-$l,000,000...
$1,000,000-$1,500,000.
$l,5OO,O0O-$2,00O,000.
$2,000,000-$3,000,000.
$3,000,000-$4,000,000.
$4,000,000-$5,000,000.
$5,000,000 a n d o v e r . .
Classes g r o u p e d 2

Total
1

743
377
167
181
97
83
44
24
8
3
5

128,152,719
83,354,817
45,497,567
61,225,831
43 t 229,300
48,987, 415
37,820,078
29,276,898
13,579, 745
7,157,611
(2)

51
28
11
14
8
4
4
1
1

8,685,668
6,185,078
2,988,959
4.683,344
3,545,295
2,073,86(5
3,495,045
(2)
(2)

12
3
4
1
3
2

2,104,003
648,496
1,069,599
(2)
1,274, 992
1,210,394

(2)

1

4
51,681,524

3,916,306

2,858,59713,209,748,645 362,797 1,205,019,774

3,097,947

24,625,445
13,909,104
13,267, 839
18,106,305
6, 890, 673
12,157, 470
5,169,146
7,133,068
(2)
(2)
(2)

1

(2)
26,145,102

65
33
10
16
9
12
1
3

11,191,512
7,258,061
2,680,541
5,540,264
3,990,061
6,758,047
(2)
(2)

6,560,798

88,595 307,539,700 1,602, 277 3,665,857,811 301,960 1,005,945,661

Nontaxable. Personal exemption and dividends exceed net income.




144
63
49
53
15
20
6
6
1
2
1

2

77
18
9
20
8
8
6
2
1

13,056,663
4,072,535
2,399,930
6,724,311
3,526, 474
4,995,316
5,023,619
(2)
(2)

4,435,344

1,092
522
250
285
140
129
60
34
13
7
6

187,816,010
115,428,091
67,904,435
96,614,153
62; 456,795
76,782,508
51,507,888
41,668,483
22,106,906
17,579,035
(2)

5

(2)
71,295,821

58,534 465,379,857; 5,332,760 19, 859,491,448

Classes grouped to conceal net income and identity of taxpayer.

3
H
t t

Q
C

CO

TABLE 6.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY SOURCES AND BY STATES, FOR THE UNITED
STATES.

Or
O

[Income returned for the calendar year ended Dec. 31,1919.]

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




Wages and
salaries.

40,789 $85,460,520
14,053,531
9,427
39,233,069
20,495
54,185,806
33,556
266,720 471,394,470
98,645,568
57,526
110,409 224,323,703
16,059
33,736,805
58,616
98,836,439
31,107
55,223,256
58,930 121,714,556
8,136
18,866,492
21,448
27,091,033
422,229 840,136,254
130,383 234,833,548
133,796 153,159,321
76,451
99,353,379
59,332 103,614,293
52,871 108,010,362
34,578
65,717,147
116,373 234,610,406
268,307 609.509,488
181,662 378.924,813
123,914! 202,830,867
23,8041
42,534,990
125,248 260,357,179
42,593
79,267,053
87,344 101,974,915
8,740
13,606,001
25,601
45,754,364
231,757 527,242,930
10,757
18,450,181
683,085 1,855,137,179
37,185
78,857,876
31,258,"~
27;375i

Partnerships Profits
sales
and personal from
and
of real es- Rents
Business.
service
stocks, royalties.
corporations. tate,
bonds, etc.

$19,947,379
3,512,741
11,120,169
32,948,538
218,931,098
45,495,398
34,233,020
6,771,344
23,540.198
24,816^041
44,965,371
2,648,645
24,465,438
476,914,403
98,902,827
250,369,278
94,581,795
55,306,625
38,464,528
18,571,350
61,433,110
132,616,004
112,036,422
87,480,438
29,618,744
91,577,854
15,103,649
120,571,990
4,068,623
13,047,093
112,829,079
7,191,066
455,380,900
33,707,115
44,466,100

$13,656,343
439,632
3,873,733
17,586,450
81,127,687
13,473,366
16,426,926
2,147,586
10,559,599
10,634,327
22,367,306
1,702,212
5,560,563
124,773,912
25,269,422
40,472,940
22,454,907
19,604,301
22,446,859
7,323,645
31,962,979
112,315,615
42,157,970
23,489,969
18,250,678
35,781,858
4,034,158
15,529,651
1,204,861
5,611,224
57,577,094
2,330,599
524,981,043
19,207,525
5,176,119

Interest
on GovInterest ernment
and
investobligaDividends.
tions not
ment
wholly
income.
exempt
from tax.

$2,783,153 $7,209,432 $8,320,724 $7,407,1197 $349,240
111,074
992,8S25
158,558
10,189
6,678
3,395,8898
3,497,576
91,706
2,621,034
3,538,435
6,768,6
7,991,961 11,443,367
7,628,478
649 269,454
49,554,690 64,798,355 105,504,158 85,308,2264 1,945,212
12,255,162
9,273,219 18,640,330 14,207,9972 533,842
10,424,240 11,923,657 63,769,088 24,816,4420 1,258,948
4,609,5516 257,477
4,393,533
1,684,556 18,888,472
17,776,0Oil 482,398
4,484,534
9,085,216 16,936,'
7,152,7734 274,061
6,144,931 10,246,213
5,767,033
8,311,297 19,863,291 18,253,305 12,962,7719 804,765
9,030,178
1,310,7
43,685
767
1,631,110
1,238,644
2,378,728
3,361,0019
3,558,699
64,554
5,557,399
65,698,377 137,860,917 184,616,130 107,699,4425 4,382,846
16,231,892 27,023,388 34,646,360 17,423,1153 1,024,552
47,860,411 38,424,655 2i, 525,932 27,220,3395 798,397
20,949,980 32,178,248 11,250,676 11,838,3324 509,846
17,998,258 10,456,521 20,843,128 13,122,7782 606,266
413 471,435
9,199,881 12,427,816 19,315,486 13,693,4
3,342,749
3,107,569 14,201,892 10,239,8892 335,214
14,034,955 14,220,793 41,299,362 33,120,9971 3,455,132
32,703,985 28,628,467 201,864,510 90,770,0036 4,014,859
57,107,704 25,033,131 88,048,233 37,239,8844 1,842,783
19,002,378 18,231,555 44,409,882 34,312,2231 1,179,727
5,085,661
6,398,8869 114,143
6,712,099
7,808,156
20,283,407 25,486,999 62,278,935 32,402,5568 1,717,606
6,077,987
6;802,2
. 2,488,909
4,531,647
206 140,279
26,917,137 21,936,473 13,264,195 14,940,8818 475,721
971,903
912,504
796,0068
653,355
18,587
2,356,268
4,980,7793 347,111
2,959,598 11,398,711
26,855,273 29,919,474 99,574,116 62,925,3352 1,947,922
874,040
1,977,416
2,100,7734
1,924,926
31,699
190,497,707 109,305,166 614,692,594 340,677,7721 15,796,394
12,885,023 10,472,116 19,193,021
7,601,2
203 629,822
2,817,355
4,273,081
4,348,9913
2,876,279|
62,999

Total
income.

$1453,133,— $11,663,023
423,194
3,285,228
19
5,937,273
677,371,620
138\ 822,703 15,118,342
1,078*, 563,934 97,392,993
2125,524,857 21,522,858
387',176,002 39,246,328
9,588,040
722,489,289
181L, 700,793 15,301,689
120), 258,596 12,895,620
249), 242,610 29,770,651
3,307,367
36), 471,733
6,564,893
722,037,433
1,9422,082,264 279,285,823
455>,355,142 38,031,891
5821,831,329 55,668,275
2931,117,155 28,145,506
241-,552,174 25,574,752
224L029,780 22,275,972
1221,839,458 10,276,933
4341,137,708 35,464,936
1,2121,422,964 121,614,906
742I,390,900 76,915,707
430), 937,047 47,016,364
116>, 523,340 15,261,287
529), 886,406 59,443,095
1185,445,888 10,065,231
3153,610,900! 28,153,308
221,231,902! 1,344,770
7,889,844
86), 455,162
918$,871,240 90,442,568
341,880,661 3,292,671
4,106>, 468,704 670,125,525
1825,553,701 20,940,234
95>, 279,543 15,088,597

Net income.

$133,470,965
18,862,034
61,434,347
123,704,361
981,170,941
191,001,999
347,929,674
62,901,249
166,399,104
107,362,976
219,471,959
33,164,366
65,472,540
1,662,796,441
417,323,251
527,163,054
264,971,649
215,977,422
201,753,808
112,562,525
398,672,772
1,090,808,058
665,475,193
383,920,683
101,262,053
470,443,311
108,380,657
287,457,592
20,887,132
78,565,318
828,428,672
31,587,990
3,436,343,179
161,613,467
80,190,946

I
o

o
o

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




308,309 650,886,216 161,437,103
57,911,008
61,500 101,170,139
80,373,433 39,203,465
49,663
539.172 1,152,074,481 231,310,092
84,873,949
17,450,847
39,936
64,048,258 41,201,623
37,296
31,909,155 74,960,668
38,614
107,548,836 35,765,586
50,789
176,547 305,478,966 138,778,442
40,788,783
12,115,298
21,164
22,309,460
9,321,954
13,569
163,480,650 35,684,444
75,966
114,322 212,502,158 63,654,832
87,786,517 23,434,703
45,168
190,323,941
77,694,246
105,793
32,231,218
9,991,770
18,349

66,575,989 43,274,718
23,661,093 25,064,862
15,456,710 5,111,548
153,783,390 53,294,980
2,325,377
8,748,070
11,589,238 10,708,721
8,124,587 15,560,510
26,018,781 11,228,538
81,281,019 67,531,001
1,462,492
2,876,637
1,205,705
4,269,941
19,509,409 13,174,207
7,845,389
16,807,550
11,354,611 12,032,384
16,505,752 12,649,515
3,378,713
3,354,407

49,520,540 163,947,256
40,497,950
12,981,768
9,925,330
12,467,459
50,319,576 215,523,300
4,571,266
30,773,134
11,595,254
9,641,784
7,590,142
3,778,013
8,862,290
16,311,274
68,251,815
35,252,762
2,310,130
6,835,029
1,420,675
7,219,500
13,007,862 21,949,208
14,878,892
19,927,776
8,145,297
19,870,618
10,209,899 37,648,138
2,640,597
2,593,014

40,552,508 4,986,799 1,181,181,129 106,065,203 1,075,115,926
11,911,626
529,662 273,728,108 31,543,807 242,184,301
182,423,671 16,183,065 166,240,606
300,275
19,585,451
147,274,646 6,392,061 2,039,972,526 201,970,131 1,838,002,395
160,913,063 14,803,252 146,109,811
11,522,784 647,636
281,421
158,993,276 16,304,444 142,688,832
9,926,977
138,433
153,307,884 20,133,092 133,174,792
11,246,376
508,738 215,601,863 21,692,510 193,909,353
9,357,820
735,915,714 92,743,413 643,172,301
38,238,198 1,103,511
106,922
69,191,112
2,695,821
7,277,676
61,913,436
137,480
50,295,497
4,410,782
4,090,991
46,204,506
564,893 279,444,168 31,785,795 247,658,373
12,073,495
433,873 350,867,029 24,946,296 325,920,733
14,816,559
296,634
6,062,776
168,983,540 21,034,448 147,949,092
600,253 370,646,075 32,794,731 337,851,344
25,014,331
63,271
56,239,016
1,986,026
52,463,959
3,775,057

5,332,760 10,755,692,651 3,877,550,454 1,831,430,243 999,364,287 1,019,094,265 2,453,774,825 1,437,401,878 63,377,222 22,437,685,825 2,578,194,377 19,859,491,448
H

H

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TABLE 7.—PERSONAL RETURNS- DISTRIBUTION OF INCOME, BY SOURCES AND BY INCOME CLASSES, FOR THE
UNITED STATES.
[Tncomc returned for the calendar year ended Dec. 31, 1919.]

Income class.

Number
of returns.

Wages and
salaries.

Partnership
personal
Business. andservice
corporations.

536,046 $578,004,547 $175,670,343
$1,000 t o $2,0001
1,388,826 1,783,924,504
9S, 149, 898
$1,000 t o $2,000
887,332,519 214,823,075
529,269
$2,000 t o $3,000 i
1,040,472 1,950,282,399 454,558,757
$2,000 t o $3,000
30,886,827
27, 305
24,446,372
$3,000 t o $4,000 i
715,029 1,548,389,593 606,073,660
$3,000 t o $4,000
7,716,003
8,959
1,914,590
$4,000 t o $5,000 i
429,195 1,021,150,296 558,113,836
$4,000 t o $5,000
413,437,710 301,324,195
167,005
$5,000 t o $6,000
293,935,089 212, 741,403
109,674
$6,000 t o $7,000
241, 842, 022 184,637,613
73, 719
$7,000 t o $8,000
184,878,418 122,284,351
50,486
$8,000 t o $9,000
143,234,933
37,967
87,466,576
$9,000 t o $10,000
118,786,080
28, 499
67,329,522
$10,000 t o $11,000
101, 810,110
22,841
56,979,182
$11,000 t o $12,000
89, 869,080
18,423
47,323,567
$12,000 t o $13,000
78,040,534
15,248
44,630,991
$13,000 t o $14,000
71,991,751
12, 841
34,614,492
$14,000 t o $15,000
266,586,261 124,682,986
42,028
$15,000 t o $20,000
178,595,154
22,605
78,094,033
$20,000 t o $25,000
128,495,156
13,769
55,037,270
$25,000 t o $30,000
164,082,354
15,410
72,967,220
$30,000 t o $40,000
106,462,070
8,298
47,228,786
$40,000 t o $50,000
74,097,133
5,213
34,401,448
$50,000 t o $60,000
51,108,238
3,196
26,225,860
$60,000 t o $70,000
38,598,567
2,237
19,308,410
$70,000 t o $80,000
31,073,555
1,561
14,500,766
$80,000 t o $90,000
22,992,668
1,113
9,661,078
$90,000 t o $100,000....
67,169,894
2,983
38, 733,081
$100,000 to$150,000...
28,969,284
1,092
18,061,997
$150,000 t o $200,000...
15,721,192
522
11,452,655
$200,000 to$250,000...
8,088,036
250
5,412,347
$250,000 t o $300,000...
11,214,988
285
11,059,693
$300,000 t o $400,000...
4,973,736
140
4,995,230
$400,000 t o $500,000...
5,203,801
129
3,414,156
$500,000 to $750.000...




Profits

from sales Rents and
of real estate, stocks, royalties.
bonds, etc.

$17,849,014 $12,979,369
28,106,390 57,342, 420
33,639,237 15.837,843
70,553,309 54,205,166
1,770,075
1,253, 656
109,780,166 84,477,650
1,405,557
1,245, 535
142,930, 877 94,062,519
86,536,065 62,286,687
73,649,069 50,971,097
62,821, 873 43,583,699
53,759,489 32,591,305
45,009,505 29,073,881
38,085,185 25,262,552
36,082, 862 20,673,713
32,184,688 17,822,633
28,697,699 16,074,245
26,113,372 14,02i; 735
108,733,126 57,102,445
80,609,561 37,842,573
63,530,570 29,002, 870
93,511,842 39,393,451
72,028,649 27,383,532
57,955,177 24,050,524
44,780,593 15,222,023
36,749,253 11,720,768
31,304,793 10,428,956
7,451,955
27,196,590
100,990,752 25,007,755
56,364,550 14,149,129
7,017,602
38,728,225
4,004,019
24,032,153
4,952,423
28,687,890
3,902,448
21,440,822
4,659,221
21,702,600

$59,451,080
57,633, 570
44,421,973
133,536,020
4, 867,116
144,810,355
'2, 275,321
126,397,931
57,986,746
44,522,905
34,202,590
27,200,695
22,610,664
17,267,297
IS, 061,361
13,362,583
11,405,876
9,603,419
38,158, 818
25,159, 861
17,490, 771
23,789,943
15,595,547
11,519,661
7,840,641
5,893,172
3,928,409
3,696,331
12,370,008
5,255,914
3,231,929
2,164,029
1,839,840
1,731, 564
1,998,088

Dividends.

$30,009,938
13,579,107
47,771,042
35,964,156
38, 730,159
53,715,584
33,191,526
72,522,462
69,000, 834
71,044,145
65,148, 884
60,061,704
56,969,770
51.548,052
48, 218,135
44,080,679
40,957,190
39,885,022
169,956,875
132,167,485
109,083,845
168,692,831
121,825,056
99,625,332
74,815,645
64,433,929
49,816,222
39,384,249
146,150,758
82,854.462
46,356,471
29,351,109
46.486,908
29,378, 403
44,608,092

Interest
on Government
Interest
and invest- obligations not
ment
wholly
income.
exempt
from tax.
$48,083,858
96,636,547
46,045,438
114,855,275
7,174, 867
128,017,960
4,174,043
115,727,372
67,159,120
54,471, 524
51,274,914
37,677,215
31,398,778
27,867,063
23, 723,628
23,177, 879
19, 862, 425
17,900, 857
72,793, 827
53,445, 500
40,593, 038
59,629, 537
42,642,383
32,699,622
22,278,414
19,261,408
15,234,218
12,040,893
42,072,603
25,471,197
15,265, 731
8,657,651
13,870, 952
11,060, 873
13,630,152

Total
income.

$922,048,149
$66,492 2,135,438,928
1,289,871,127
80,797 2,814,035,879
8,239
109,137,311
200, 533 2,675, 465, 501
51,922,575
450,405 2,131,355,698
3,026,550 1,060, 757,907
3,057,587
804,402,819
2, 870,049
686,381,644
2, 446,223
520,905,460
2,088,305
417, 852, 412
1, 895, 801
348,041,552
1,769,071
307,318,062
1,211,800
269,032,909
1,260,502
240,929,462
1,160,745
215,291,393
4,896,657
842,910,995
3,640,965
589,555,132
2, 723,665
445,957,185
4,137,076
626,204,254
2,542,459
435,708,482
1,968,291
336,317,188
1,762,469
244,033,883
1,265,842
197,231,349
1,125,061
157,411,980
966,971
123,390,735
3,757,325
436,252,176
2,264,258
233,390,791
1,833,054
139,606, 859
854,406
82,563,750
1,098,507
119,211,201
977,575
78,460,651
1,295,861
96,511,971

General
deductions.

$92,716,828
135,657,098
82,011,801
214,608, 810
18,393,699
213,279,607
11,985,046
210,958, 70?
147,515, t)70
100,169,437
137,376,169
93, 513, 869
57,587, 844
49,300,156
44,770,560
38,958,605
35,069,830
29,075, 436
118,532, 830
85,096,331
69,499, 206
95,450,109
65,555,971
51,548,754
37,518,562
30,178,701
24,782,033
17,859, 876
77,859,253
45,574,781
24,178, 768
14,659,315
22,597,018
16,003,856
19,729,463

Or
to

Net income.

$829,331,321
1,999,781,830
1,207,859,326
2,599,427,039
90,743,612
2,462,185,894
39,937,529
1
"":,396,995
913,242,237
704,233,382
549,005,475
427,391,591
360,264,568
298,741,396
262,547.502
230,074,304
205,859,632
186,215,957
724,378,165
504,458,801
376,457,979
530,754,145
370,152,511
284,768,434
206,515,321
167,052,648
132,629,947
105,530,859
358,392,923
187,816,010
115,428,091
67,904,435
96,614,153
62,456,795
76,782,508

O

a
o

$750,000 to $1,000,000..
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over...
Total
1

3,517,703
667,650
2,203,902
131,418
153,130
74,346

3,732,739
3,847,718
1,650,558

12,751,330
11,692,218
6,611,499
553,260
3,156,799
20,000

3,732,302
5,937,543
6, 786,967
7,746,789
6,353,453
11,073,333

2,076,091
2,962,430
277,513
26,083
2,342,616

32,261,756
18,859,412
7,022,013
11,317,770
10,222,333

6,842,
614,837
2,979,135 2,808,518
944, 573 307,289
2,674,161 217, 866
1,370,837 332, 803

65,529,627
49,754,624
25,804,314
22,667,347
23,931,971

14,021,739
8,086,141
3,697,408
5,088,312
3,261,049

51,507,888
41,668,483
22,106,906
17,579,035
20,670,922

121,504

46, 705,480

6,713,541

65,090,572

14,465,673

50,624,899

382,368

5,332,760 10,755,692,651 3,877,550,454 1, £31,430,243 999,364,287jl, 019,094,265 2,453,774,825 1,437,401,878 63,377,222 22,437,685,825 2,578,194,377 19,859,491,448

Nontaxable. Personal exemption and dividends exceed net income.




B
H

w

a
c
Q
O

CO

Table 8.—CORPORATION RETURNS—DISTRIBUTION BY STATES FOR THE UNITED STATES.

Or

[Income returned for the calendar year ended Dec. 31,1919.]
Corporations reporting no net income.

Corporations reporting net income.

States and Territories.

Total
Per
number of Num- cent
of
cor- report- total
poranum- Gross income. Deductions. Net income.
ing
tions. net in- ber in
come. each

Income
tax.

War profits
a n d excess
profits t a x .

Total tax.

State.

.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,,,.

2, 983
63
1, 514
2, 135
14 716
6 704
4, 405
816

2,092
36
627
1,721
8,259
3,107
3,012
466

70.13 $408 416 618 $371 403,622
4 709 199
5 208 713
57.14
94 652,426
40.35
104, 581 122
365 974,869
80.61
393, 739 652
56.12 3 ,294 089 553 2, 951 489,881
46.35
807, 999 998
728 712,201
68.38 1 ,553 856 933 1, 378,099,138
298 110,694
57.11
334, 790,234

659 66.23
995
2 845 1,671 58. 73
3,487
78.89
420
4]
357 68. 52
521
951 56. 27
1, 690
20, 214 13,792 68. 23
8, 788 6,227 70. 86
7, 798 5,373 68.90
4, 531 3,436 75.83
4, 571 3,075 67.27
4, 001 2,690 67.23
2 841 1,908 67.16
3! 885 2,647 68.13
13; 286 8,894 66.94
9, 626 6,637 68.95
8, 588 5,946 69.24
1, 436 1,177 81.96
12, 764 8 740 68.47
3, 337 1,770 53.04
4, 510 3,515 77.94
285 29.75
958
1, 003
727 72.48
9, 392 6,035 64.26
940
494 52.55




212, 922 598
271, 609 675
958, 377 060
189, 325 500
139,493 420
c ,437, 663, 058
1 ,578, 739 596
1,102, 603 896
953, 144, 030
639, 458, 091
950, 986, 340
489, 053, 461
904, 191, 353
r ,826, 613, 819
3 832,177. 880
2 053 409, 031
214, 347, 116
3 446, 312, 072
189 172, 306
813, 246, 571
423 847
211, 782, 100
2 945, 523, 469
57, 550, 264|

183 175,905
246 324,109
874 906,304
148 402,774
128; 094', 293
8, 604 505,388
1, 436 367,738
1, 030 794.547
836,892^309
568 869.330
862,029! 14f>
440 295.200
810,223^989
5, 172 057,105
3, 314 403,199
1 862 975,672
195, 644,549
3 , 159 804,842
174, 304,332
768, 086,408
38 087 597
186, 276,650
2, 690, 953,454
53, 276;632
• * • *

$37, 012,996 $2,834,379
499,514
41,398
9, 928,696
774,548
27 764,783 2,089,928
342, 599,672 26,532,275
79, 287,797 6,237,031
175, 757,795 13,944,182
36, 679,540 3,051,705
29, 746,693
25, 285,566
83, 470,756
40, 922,726
11, 399,127
833, 157,670
142, 371,858
71, 809,349
116, 251,721
70, 588,761
88, 957,200
48, 758,261
93; 967,364
654, 556,714
517,774'. 681
190, 433,359
18, 702.567
286,507 9Sf»
14, 867,974
45, 160,163
3 336,250
25, 505.450
254, 570,015
4, 273,632

2,380,341
1,967,666
6,495,595
3,096,592
866,210
66,614,011
10,732,348
5,259,785
9,771,492
5,459,932
6,885,473
3,833,086
7,470,128
51,101,030
38,506,222
15,633,731
1,396,154
22,095,190
1,123,195
3,356,164
245,196
1,938,115
19,584,420
317.342,

Per
Per Num- cent
of
cent report- total
of ingno num- Gross income. Deductions.
total net in- ber in
tax. come. each
State.
$49,663. 021
400, 931
16 415, 619
19 068, 655
435 665, 151
182 616,423
261 089, 505
20 500, 858

Deficit.

$4 736,740
100,655
4 281,589
2 376,525
77 837,758
16 828,247
43 107,499
2;613i379

$4,522, 780
26, 461
668, 743
3,702, 438
56,981, 002
11,353, 470
25,093, 621
5,537, 152

$7 357, 159
67, 859
1, 443, 291
5, 792, 366
83 513, 277
17, 590, 501
39, 037, 803
8, 588, 857

0.34
.01
.07
.27
3.84
.81
1.79
.39

891
27
887
414
6 457
3 597
1 393
350

29
42.
59
19
43
53
31
42

4,031, 164
2,347, 308
14,856, 661
7,941, 189
884, 225
122,707, 710
22,683, 354
8,863, 099
11,216,422
9,811, 172
15,900, 477
6,991, 671
14,779, 353
117,830, 266
121,060, 455
19,691, 572
2,369,006
48,833, 070
633, 625
5,092, 741
163, 516
4,039, 089
45,748, 068
259,796

6, 411, 505
4, 314, 974
21, 352, 256
11, 037, 781
1, 750, 435
189, 321, 721
33, 415, 702
14, 122, 884
20, 987, 914
15, 271. 104
22.785' 950
10, 824, 757
22, 249, 481
168, 931, 296
159, 566, 677
35 325, 303
3, 765, 160
70, 928, 260
1, 756, 8 9 0
8 448,905
408 712
5, 977, 204
65, 332, 488
577, 138

.29
.20
.98
.51
.08
8.70
1.54
.65
.96
.70
1.05
.50
1.02
7.76
7.34
1.62
.17
3.26
.08
.39
.02
.27
3.00
.03

336
1 174
933
164
739
6,422
2 561
2 425
1 095
1 496
1 311
933
1 238
4 392
2 989
2, 642
259
4 024
l} 567
995
673
276
3, 357
446

19 550,946
22 484, 793 2 933,847
33.77
41 27
63 604, 681 11 334,536
52 270, 145
62 827, 382
21 11
68 915, 504 6,088', 122
6 065, 435 1 448,000
4 617, 435
31 48
19 512, 348
22 041; 724 2 529,376
43. 73
31. 77 4,179 415, 874 4,265 445, 076 86 029,202
156 121, 599
168,946, 885 12 825,286
29 14
142.103. 366 11 338,925
31. 10
130 764, 441
80 387, 217
87 716. 944 7 329,727
24. 17
70 249. 155
76,695'. 661 6 446,506
32.73
99,716,' 348
107, 905, 977 8, 189 629
32. 77
36,377. 598
43. 525. 673 7, 148,075
32. 84
88,053J. 285 8, 650,851
31. 87
79 402,434
33. 06
495 981, 643
557, 847, 895 61, 8C6,252
31. 05
159 533, 186
176,489'. 390 16, 956 204
99, 093 959
30. 76
110 578, 948 11 484,989
16, 710, 429
17, 987, 984 1 277,555
18. 04
219, 719, 520
31. itt
245 881 772 26, 162,252
46.9fi
019
53 643,
59' 639^ 442 5> 996*423
22. 06
57 433 369
62' 297, 550 4 ? 864'181
8 fin 488
70. 9*
10 Q2R 49K 2 324'937
189, 118
27. 52
917!206
10,106,324
507' 688, 469
35. 74
593, 778, 908 86, 090,43<>
47. 45|
19, 693, 268 1, 956,173
17, 737, 095

87
86
65
39
88
65
62
89

$44 926 281
300 276
12 134 030
16,692 130
357 827 393
165 788, 176
217 982 006
17 887, 479

>

pp
yl
O

tzj
0
0
*

62.83(18,656,719,06516.,264,233,001
79.64 1,038,581,596 923,900,230
80.90 156,461,674 147,309,645
, ,
71.36
,539,310,092
55.81 6,158,568,288 552,370,029
593,992,416
53.15
504,220,151
65.51 552,358,559 ,608,271,500
67.33 7,511,000,220 715,286,439
70.09 827,427,430 469,803,872
80.74 533,227,512 174,790,310
70.42 186,871,186 706,648,089
68.40 775,754,296 ,607,144,506
50.21 1,735,819,029 280,856,658
74.70 304,848,895 111,078,880
68.09 123,559,138 877,639,666
52.37 1,006,281,371 ,084,526,662
61.14 1,180,531,957 550,446,964
67.71 625,093,920 ,687,400,949
48. 76 1,859,614,073
64,446,455
72,486,045

18,024
895
504
4,894
2,609
1,992
5,844
571
1,047
450
1,299
2,752
1,430
190
1,604
4,315
1,556
3,279
846

354 193,049,765
37.17 1,919,255,589 :, 112,305,
662,723
45,214, 471
41 551,748
20.36
414,501
19.10
18,326, 472
;911 971
28.64 503, 983,805 545,371, 887
388,082
333,300
44.19
143,670,
579
337,279
122,
46.85 126, 701,583 137,129, 966
428,383
34.49 606, 669,257 658,884, 288
215,031
32.67
575,311
56,377. 593
50, 802,282
766i,500
29.91
870
393,370
25,159.
22, 381 731
19.26
031,281
12,413, 012
11.
487,625
29.58
064
94,179,
691,439
87, 867,057
31.60 275.
749,641
334,616, 698
455,022
49.79
504,428
40,959, 450
35.
558,019
25.30
963,854
11,521, 873
10.
,548,136
31.91
547
230,411
67,778,
56;,525,116
47.63 134:
781,728
151,306, 844
,282,441
38.86
010
49,188,
905,569
42;,269,386
32.29
117,319, 196
049,810
,300,236
51.24
17,402, 786
102,550

Total,
United
States.. 320,198 209,634 65.47 88,261,006,05278,849,587,594 9,411,418,458 743,535,888 1,431,805,690 2,175,341,578 100.00110,564

12,653,289,03: 995,546, 241

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

48,494
4,396
2,639
17,088
5,904
4,252
16,944
1,748
3,5Q1
2,337
4,392
8,709
2,872
751
5,027
9,059
4,004
10,154
1,651




30,470
3,501
2,135
12,194
3,295
2,260
11,100
1 177
2,454
1,887
3,093
5,957
1,442
561
3,423
4,744
2,448
6,875
805

,392,486,064196 187,661 305,280,094 501,467,755
114,681,366 "" 707,081 21,102,835 23,809,916
1,004,639
505,850
498,789
9,152,029
737,520 99,422,775 148,160,295
619,258,196
018,767
5,595,254
41,622,387
8,614,021
148,273 11,827,809 14,976,082
48,138,408
770,211 126,208,200 198,978,411
902,728,720
411,324 22,621,530 31,032,854
112,140,991
711,748 13,039,380 17,751,128
63,42*3,640
755,398
12,080,876
1,859,544
1,104,146
129,3112 11,525,049 16,654,261
69,106,207
830,138 18,942,179 28,772,317
128.674,523
865,686
2,129,861
3,995,547
23,992,237
1,925,974
2,876,785
12,480,258
950,811
654,033 14,961,342 25,615,375
128,641,705
967,780 17,198,354 24,166,134
96,005,295
165,721 11,544,185 17,709,906
74,646,962
775,659 29,588,492 42,364,151
172,213,124
608,151
8,039,590
668,766
1,276,917

23.05
1.37
.05
6.81
.40
.69
9.15
1.43
.82
.09
.77
1.32
.18
.13
1.17
1.11
.81
1.95
.06

in

H

§
o
o

Table 9.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES.

Or

[Income returned for the calendar year ended Dec. 31,1919.]

Seria
No.

Industries.

Total
number
of corporations. Number.

Corporations reporting
no net income.

Corporations reporting net income.

Net income.

Income tax.

War profits
and excess
profits tax.

Total tax.

Number

Deficit.

AGRICULTURE AND RELATED INDUSTRIES.

I. Farming:
1
Cotton farming
2
Grain farming
3
Fruit farming
4
Stock farming
5
All other farming
Total farming
6
7
8
9

10

II. Related industries:
Logging.
Fishing
Ice harvesting
All other related industries
Total related industries
Agriculture, n. p. d.,1 or combinations of I and II
Grand total agriculture and related industries

11
32
497
461
2,907

$237 169
1 204 225
7 726 045
5,457,933
64,164, 775

$19,399
94 801
581 631
448,650
5,055,922

$19 437
199 543
1 187 412
191,985
9,038,324

$38 836
294 344
1 769 043
640,635
14,094, 246

10
18
441
415
2,342

$171,048
64 760
2,573 151
5,147,995
16,118,260

7,134

3,908

78,790,147

6,200, 403

10,636, 701

16, 837,104

3,226

24,075,214

405
194
101
402

234
100
76
95

8,211,265
2 668 504
1,698,737
1,956,458

688, 252
231 725
121,564
174, 977

780,331
247 589
367, 603
48, 848

1,468, 583
479 314
489,167
223, 825

171
94
25
307

2,409,248
706 679
83,280
1,826, 743

1,102

505

14,534, 964

1,216, 518

1,444, 371

2,660,889

597

5,025,950

21
50
938
876
5,249

"

62

29

184,109

12, 540

10, 578

23,118

33

235,722

8,298

4,442

93,509,220

7,429,461

12,091,650

19,521, 111

3,856

29,336,886

3,228

1,581

99,142,382

8,402,818

9,298,252

17,701,070

1,647

23,748,807

119
241
192
516
2,489

47
29
35
122
263

3,829,527
10,490, 792
9,502, 566
5,195,635
44,053,032

325,442
916,619
883,879
478,786
3,931,764

292,362
7,226
162,962
101,278
2,146,457

617,804
923,845
1,046, 841
580,064
6,078,221

72
212
157
394
2,226

1,444,307
10,051,758
2,695,184
10,829,985
23,489,858

2,820
179

1,098
117
23

194,028,005
4,359,090
3,968,041

17,032,714
386,095
354,105

20,868,157
348,708
361,204

37,900,871
734,803
715,309

1,722
62
17

41,004,128
265,050
266,962

MINING AND QUARRYING.

11
12
13
14
15
16
17
18
19

I. Mining:
Coalmining
Metal miningIron
Copper
Lead and zinc...
Gold, silver, and precious metals
All nthflr "mi^n'Tig-. T
Nonmetal mining—
Oil
..
Gas....
Salt, mjfiQg and nfhfir jemimas ,




40

o

in

9
o
o

All other nqnmetal mining
All other mining concerns, n. p. d.,1 combinations and
tributary industries
Total mining
II. Quarrying:
Stone
Clay, sand, gravel
Precious and semiprecious
All other quarrying, n. p. d.1
Total quarrying
26

Mining and quarrying combinations, but main business not
given
Grand total mining and quarrying

3, 499

779

36,605,129

3,217,282

2,192,678

5,409,960

2,720

19,217,803

3,969

576

10,687,024

946, 820

460,836

1,407,656

3,393

43,761,510

17,292

4,670

421,861,223

36,876,324

36,240,120

73,116,444

12,622

176,775,352

290
538
17
235

166
295
13
93

3,478,089
3,466, 992
1,499, 263
2,008,190

284,967
268, 406
116,339
167, 289

323,110
298,146
307, 079
172, 432

608,077
566, 552
423, 418
339, 721

124
243
4
142

785, 966
1,410, 730
6,689
1,415, 727

1,080

567

10, 452,534

837,001

1,100, 767

1,937,768

513

3,619,112

97

35

309,944

24,691

2,609

27,300

62

559,205

18,469

5,272

432,623,701

37,738,016

37,343,496

75,081,512

13,197

180,953,669

955
1,637
146
2,335
38
1,078
92
234
917
420
6
190
983
1,164
697
502
938

677
1,330
78
1,771
31
889
80
132
667
303
1
150
826
802
412
361
624

29,993,204
62,867,986
6,510, 876
30,352, 437
3,011,323
68,342, 006
3, 722, 469
5,312, 759
30,132, 441
21,888, 865
16,547
132,455, 257
17,063,833
16,962,650
37,987,438
80,031,033
73,173, 790

2,452,679
5,189,918
523,176
2,359, 399
221,974
4,959,654
301, 756
425,605
2,175, 494
1,439, 407
1,184
10,877, 542
1,448, 603
1,182, 058
3,050, 905
7,022,802
6,069, 953

3,964,604
10,889, 111
1,169, 979
4,590, 557
686, 031
16,687,101
560, 777
629,606
6,938, 368
2,464, 935
2,709
21,832,671
1,695, 492
3,793,190
5,697,694
8,077,478
11,513,760

6,417,283
16,079,029
1,693,155
6,949,956
908,005
21,646,755
862, 533
1,055,211
9,113, 862
3,904, 342
3,893
32,710, 213
3,144,095
4,975, 248
8,748, 599
15,100, 280
17,583, 713

278
307
68
564
7
189
12
102
250
117
5
40
157
362
285
141
314

1,433,208
3,079,796
1,544,510
2,258, 826
148,926
993, 777
1,319,552
1,342,679
2,636,934
47,701,513
131, 592
1,460,254
713,080
2,626,420
15,364,404
1,058, 701
7,613,959

12,332

9,134

619,824,914

49,702,109

101,194,063

150,896,172

3,198

91,428,131

1,129
467
596
40
"28
595

1,045
413
549
33
19
494

306,104,198
108,382,598
96,189,220
3,473,138
2,702,264
108,781,295

23,852,825
8,330,927
7,442,358
266,925
364,519
8,365,398

68,207,504
22,707,086
27,025,209
744,777
216.561
23,647,087

92,060,329
31,038,013
34,467,567
1,011,702
581,080
32,012, 485

84
54
47
7
9
101

2,109,529
906,676
446,722
112,165
96,193
806,688

2,855

2,553

625,632,713

48,622,952

142,548,224

191,171,176

302

4,477,974

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 fabricsCotton goods, etc
Woolen and worsted goods, etc
Silk goods, etc
Felt goods and products, except hats
Linen and flax, etc
All other textile fabrics
Total textile fabrics
1

N. p. d.—Main business not precisely defined.




o
o

Or

Table 9.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES F*OR 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.

Ox
00

Total tax.

Number.

Deficit.

MANUFACTURING—continued.
50
51
52
53

54
55
56
57
58
59
60
61

62
63
64
65
66

II. Textile and textile products—Continued.
Textile products, other than clothingCarpets, rugs, mattings, etc
Cordage and twine
Artificial leather, oilcloth, linoleum, etc
All other textile products other than clothing
Total, textile products, other than clothing
Clothing—
Custom-made clothing, etc
Factory-made clothing—
Men'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 a n d harness
Trunks and valises..
All other leather a n d leather products

Total, leather a n d leather products




101
56
23
734

82
49
19
632

$25,060,702
6,933,237
4 507 326
50,282,511

$1,965,431
553,926
354 009
3,940,971

$4,901,946
1,294,698
926 329
9,327,253

$6,867,377
1,848,624
1,280,338
13,268,224

19
7
4
102

$598,501
87,725
35,174
506,680

914

782

86,783,776

6,814,337

16,450,226

23,264,563

132

1,228,080

5

652

547

10,836,845

725,656

2,619,623

3,345,279

105

270,460

H
O

397
1,075
504
70
177
795
1,030

364
908
425
60
157
675
885

25,429,697
15,823,012
14,183,714
5 515 121
8,045,544
51,327,706
68,800,897

1,948,092
1,137,214
1,084,240
425 023
622,275
3,781,584
5,236,561

5,499,056
2,912,695
2,855,528
1 146 250
1,685,403
11,622,013
15,284,692

7,447,148
4,049,909
3,939,768
1,571,273
2,307,678
15,403,597
20,521,253

33
167
79
10
20
120
145

168,400
683,357
430,527
24,065
54,729
664,342
863,022

4,700

4,021

199,962,536

14,960,645

43,625,260

58,585,905

679

3,158,902

8,469

7,356

912,379,025

70,397,934

202,623,710

273,021,644

1,113

8,864,956

810
83
120
100
736

708
70
115
93
634

109,132,891
1,335,706
5,170,952
4 051,390
121,693,471

8,037,471
96,017
365,295
288,873
9,203,331

25,855,585
253,112
1,172,630
987,576
27,916,988

33,893,056
349,129
1,537,925
1,276,449
37,120,319

102
13
5
7
102

757,070
83,016
11,796
19,062
1,156,574

1,849

1,620

241,384,410

17,990,987

56,185,891

74,176,878

229

2,027,518

,

o
Q
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.
70
All other rubber goods
67

510,116
13,048,211
1,075,070
15,237,999

174

7,151
2,413,446
24,887
2,277,058

660

407

126,831,740 I

10,608,636

19,262,760

29,871,396

253

4,722,542

2,953
1,109
407
2,145

2,386
978
329
1,745

150,947,830
50,240,453
21,591,428
61,444,332

12,618,919
3,800,174
1,695,410
4,855,800

19,436,502
10,593,638
3,931,991
10,148,057

32,055,421
14,393,812
5,627,401
15,003,857

567
131
78
400

14,231,563
799,138
791,166
3,549,239

6,614

5,438

284,224,043

22,970,303

44,110,188

67,080,491

1,176

19,371,106

32

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.

1,514

1,242

129,234,975

10,662,273

19,377,888

30,040,161

272

4,604,026

6,277
904

4,919
801

109,269,138
19,698,667

8,927,296
1,521,528

18,329,380
2,978,253

27,256,676
4,499,781

1,358
103

8,376,175
615,905

w
H

Total, printing and publishing.

7,181

5,720

128,967,805

10,448,824

21,307,633

31,756,457

1,461

8,992,0

H-l

1,232
584
424
440
157
216
2,049

825
467
263
260
105
184
1,272

78,968,835
24,836,491
14,768,948
170,744, 789
7,314,266
24,931,777
130,205,577

6,335,082
1,950,378
1,245,507
13,677,123
629,835
2,216,603
10,950,713

13,087,153
4,539,526
2,069,859
32,905,415
430,207
2,546,453
18,002,092

19,422,235
6,489,904
3,315,366
46,582,538
1,060,042
4,763,056
28,952,805

407
117
161
180
52
32
777

5,102

3,376

451,770,683

37,005,241

73,580,705

110,585,946

1,726

28,064,397

1,251
1,422

31,986,378
32,428,639

2,733,583
2,666,592

2,792,583
3,539,865

5,526,166
6,206,457

358

1,037

5,686,460
3,969,863

385
23

41,621,059
1,011,498

3.285,000
88,524

9,220,245
63,061

12,505,245
151,585

128
11

1,468,575
33,931

2,338

107,047,574

15,615,754

24,389,453

882

11,158,829

Total, chemicals and allied substances.

87

359,789
8,960,260
730,839
9,211,872

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

VIII. Chemicals and allied substances:
Chemicals proper, acids and other compounds, etc.
Paints and varnishes, etc
Oils, vegetable and animal, etc
Petroleum and mineral oil refining and products...
Soaps
Fertilizers
All other chemicals and allied substances

85

150,327
4,087,951
344,231
6,026,127

Total, rubber and rubber goods.

Total, lumber and wood products.
75

45
264

1,943,336
50,287,494
. 4,274,016
70,326,894

39
130
53
438

I X . Stone, clay a n d glass products:
Cut building stone, crushed stone, etc
Brick, tile, terra cotta, fire brick, etc
Glass a n d glass p r o d u c t s Glass manufacture, plate or window glass, etc
Combinations of stone, clay, and glass manufacture.
Total, stone, clay, and glass products




>

3,220

8, 773,6

9,920,363
786,425
3,555,559
5,614,074
493,020
515,391
1,179,565

o
o
oo

CO

Table 9.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES—Continued.

Serial
No.

127
128
129
130
131

Industries.

Wholesalers and jobbers, including exporters, importers, e t c . . .
Department stores, either wholesale or retail, or both
Retail stores, all other, etc
j
Commission trade, including commercial travelers and special I
agents,etc
I
All other trade, n. p. d.,i etc
|
Grand total, trade

Corporations reporting net income.
Total
number \of corpoWar profits
rations.
and excess
| Number. I Net income.
Income tax.
profits tax.

14,222
902
37,518

11,987
874
32,453

$498,516,334
138,793,103
435,918,239

$38,927,573
10,706,320
31,296,113

$88,831,533
29,205,568
70,425,525

2,514
15,003

1,744
11,894

51,070,628
323,991,710

3,775,428
24,671,663

10,484,649
55,477,469

70,159 |

58,952

1,448,290,014

109,377,097

254,424,744

1,179
1,780
2,129
217

840
1,342
1,725
161

9,826,395
27,467,133
17,529,136
2,240,568

728,304
2,218,563
1,293,730
168,507

5,305

4,068

57,063,232

632
1,258
2,026

472
984
1,406

3,916

2,862

to

! Corporations repcrting

i

Total t a x .

$127,759,106
39,911,888
101,721,638

no net income.

Number.;

Deficit.

2,235
28
5,065

$23,407,615
363,564
21,375,608

770
3,109

3,961,226
19,837,717

H
w

363,801,841

11,207

68,945,730

^

1,221,101
3,019,859
1,709,131
332,179

1,949,405
5,238,422
3,002,861
500,686

339
438
404
56

3,178,982
4,374,171
1,046,246
302,809

O

4,409,104

6,282,270

10,691,374

1,237

8,902,208

10,944,855
9,142,186
16,532,349

837,517
614,831
1,331,839

1,914,556
1,406,792
2,827,608

2,752,073
2,021j623
4,159,447

160
274
620

1,077,744
1,735,086
2,299,448

36,619,390

2,784,187

6,148,956

8,933,143

1,054

5,112,278

6,447,689

440,233

1,013,553

1,453,786

4,080,006
3,427,676
3,347,041

307,921
225,174
227,052

377,899
275,186
144,390

685,820
500,360
371,442

14,260,077 |
80,149,132 j

H

SERVICE.
132
133
134
135

I. Domestic service:
Restaurants, lunch rooms, etc
Hotels, board and lodging houses
Laundries, cleaning and dyeing J
th domestic
d t i service,
i n. p. d., etc.
All other

136
137
138

II. Amusements:
Theaters, or theatrical organizations, etc.
Moving pictures
All other amusements

Total, domestic service

Total, amusements.
139
140
141
142

III. Professional and other services:
Business services, advertising, appraisers, auditors, actu
aries,etc
Educational service, including art, colleges,schools, libraries,, etc., teachers, etc
Curative services, physicians, surgeons, etc
Legal services, lawyers, patent attorneys, etc




1,172
719
969

500
666
762

1,206,791
219
303
124

873,240
736,141
316,316

M

6

143
144

Engineering, mechanical design, invention, scientific research, etc
All other service, n. p. d.,1 etc
Total, professional and other services
Grand total, service

4,238,825
8,087,619

287,122
502,044

1,359,804
1,963,675

6,502

4,462

29,628,856

!9,546

4,212,904

1,403,860
1,787,182
6,202,450

2,040

6,455,967

15,723

11,392

123,311,478

9,182,837

16,644,130

25,826,967

4,331

20,470,453

9,158
7,251
7,998
2,151
1,718
451

8,700
6,839
7,520
1,954
1,387
281

109,438,605
254,297,503
48,982,028
118,535,687
16,707,752
4,655,124

6,682,636
15,963,806
2,750,955
7,602,908
1,380,950
365,538

5,458,026
18,745,544
2,557,676
5,681,271
655,186
531,186

12,140,662
34,709,350
5,308,631
13,284,179
2,036,136
896,724

458
412
478
197
331
170

3,382,113
2,514,230
1,166,670
2,811,727
1,927,074
1,523,269

9,948
30,556

6,844
16,365

36,373,589
126,762,784

2,566,921
10,224,553

1,560,506
6,341,014

4,127,427
16,565,567

3,104
14,191

18,522,760
59,207,949

69,231

49,890

715,753,072

47,538,267

41,530,409

89,068,676

19,341

91,055,792

183
68
239
18
272
10
378

105
61
199
15
131
7
262

3.218,609
3,773,535
34,572,039
1,229,870
24,141,284
630,514
26,357,236

198,932
316,560
2,953,344
135,585
1,228,937
49,821
2,166,449

112,991
147,584
2,538,157
40,201
571,927
3,368
2,291,515

311,923
464,144
5,491,501
175,786
1,800,864
53,189
4,457,964

78

7
40
3
141
3
116

11,878,929
251,772
2,607,076
75,526
27,057,730
13,917
3,195,902

1,168

780

93,923,087

7,049,628

5,705,743

12,755,371

388

45,080,852

o
o

38,608,317

3,091,610

3,021,440

6,113,050

809

9,012,285

g

382
2,374

224
1,507

1,116,738
1,285,138

158

FINANCE.
145
146
147
148
149
150
151

Banking and related business:
Bank, general, n. p. d.,1 or private bankers
National banks
State banks
Trust companies, or bank and trust companies
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, not agents:
Life insurance, stock, and mutual companies
153
Accident, stock companies only
154
Fire, stock companies only
155
Marine, stock companies only
156
Accident, fire, and marine, mutual
157
Fidelity and bonding
158
159

All other insurance companies, n. p. d.,1 and combinations.
Total, insurance companies

160

All otherfinance,n. p. d.,1 and combinations of I and II, etc.
Grand total, finance

2,414
72,813

52,275

8,284,476

57,679,505

50,257,592

107,937,097

9,721
335
28.039

5,185
108
74

119,033,654
1,286,200
211,584

9,325,257
91,399
15,593

16,899,997
127,966
5,307

20,225,254
219,365
20,900

9,432,249 |

17,033,270

26,465,519

743,535,888 I 1,431,805,690

2,175,341,578

Xfx

20,538 | 145,148,929

ALL OTHER.

161
162
163

All other active concerns whose business can not be identified
with any main division; also combinations of main divisions
when the main business is not given
Concerns in liquidation
Inactive concerns
Grand total, all other concerns..
Grand total

1

N. p. d.—Main business not precisely defined.




38,095

5,367

120,531,438

320,198

209,634

9,411,418,458

4,536,
227
27,965

67,753,375
5,546,108
4,674,545

,546,241

o

64

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION

BY INCOME

CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax.
[Income returned for the calendar year ended Dec. 31,1919.]
ALABAMA.

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 $5,0001
$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
i
$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.
$1,500,0001 o $2,000,000.
$2 000,000 to S3 000 000
$3,000,000 to $4,000,000.
$4,000,000 to $5 000,000
$5,000,000 and over.

Grand total

Exemptions from
normal tax.

Number
of
returns.

Net
income.

$7,206,800
10,103, 600
17, 772, 200
14,870,400
641,000
10,944,200
102,800
5,458,200
2,350,200
1,695,200
1,112, 600
777,000
578, 400
417, 000
388, 200
236,000
237,200
180,200
565,200
291, 600
171, 800
148, 800
101,000
34, 600
28, 800
21, 600
9,600
6,400
19, 600
3, 200

$73,834
65,903
102,719
146,161
60,530
376, 553
47,919
313,024
385, 829
423, 416
377, 836
319, 258
246,152
324,961
307,540
163, 671
214,416
150, 308
879,631
564, 375
465,717
808, 330
340,033
375,969
192,907
188,096
159, 990
40,178
127,039
78, 429

40, 789 133, 470, 965 76, 473, 400

8, 320, 724

$5,284,259
14,484,274
15,747, 879
19,971,334
652, 864
17,711,250
150,549
11,042,565
5,859, 769
5,487, 745
3,880, 080
3,045, 934
2,593, 863
2,059, 964
2,132, 751
1, 294, 361
1,505,211
1,243, 243
4, 563, 390
3,071, 335
2,371, 449
2, 517, 224
2,194, 864
918, 777
904, 729
736, 880
521,254
282,790
883,619
356, 759

3,475
10,028
6,903
7,985
201
5,181
34
2,483
1,073
888
547
359
274
197
186
104
112
86
264
139
87
74
49
17
14
10
6
3
8
2
i

Normal
tax.

Personal
exemption. Dividends.

Surtax.

$174,426

Total
tax.

$174,426

199,551

199,551

255, 899

255,899

210,177
133,031
136,601
114,713
104,336
99,190
77,038
86,338
54, 991
67,616
58,457
219,430
151, 808
124,187
111,711
136,558
38,857
59,909
43,764
25,809
19,162
58,067
21,167

$5,102
14, 307
19,542
23,492
24,967
24,644
31,535
21,672
28,174
26,883
132,681
124,322
127,158
175, 856
211, 458
109, 527
133,058
125,028
101,960
62, 498
231, 003
130, 805

210,177
138,133
150,908
134,255
127, 828
124,157
101,682
117,873
76,663
95,790
85,340
352, 111
276,130
251,345
287, 567
348,016
148, 384
192, 967
168, 792
127,769
81,660
289, 070
151,972

'

2, 782,793

1,885,672 4,668,465

$118,997

$118,997

ALASKA.
$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 t o $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

881 $1,483, 243 $1,895,000
4,240 6,253,030 4, 240, 800
992 2,150,273 2,445, 800
2,246 5,006,954 3,341, 800
1,000

3,333,912

1,550, 400

3
14
16
12
5
3
1
2
3
1
1

13, 743
77, 325
104, 090
88,645
42,137
28,
551
(22)
(2)
(2)
()
(2)

6,200
28,000
34,000
23, 800
10, 800
5,000
(22)
(2)
(2)
(2)
()

$33, 054

707
8, 432
10, 684
3, 653
(2)
(2)

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




94, 772

94,772

106,600

106,600

302
1,990
2,612
2,669
1,462
1,324
2
( 2)
(2 )
( 2)
()

0)

(22)
(3)
(2)
(2)
()

$74
322
454
314
287

302
2,064
2,934
3,123
1,776
1,611

SI
(2)

65

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
ALASKA—Continued.

Income class.

$15,000 to $20,000
$20,000 to $^5,000
$25,000 to $30,000
$30,000 to $*0,0u0
$*0,OOOto$oO,OuO
$50,000 t o $b0,000
$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 to $200,000....
$200,0001 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.
$1,500,000 to$2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $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.

Personal
exemption. Dividends.

2
1
3

(2)
(22)
()

(22)
(2)
()

(2)

1

(2)

(2)

(2)

2

()

Normal
tax.

2

()
(2)

Surtax.

Total
tax.

(22)
()
.( 2 )

(22)
(2)
()

(2)

(2)

1
i

9,427

$280, 131

$27,200

$54, 544

$13,639

$11,965

$25,604

18, 862,034

13,608, 800

111,074

344, 367

13,416

357,783

ARIZONA.
$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 t o $50,000....
$50,000 to $60,000....
$60,000 to $70,000....
$70,000 to $80,000....
$80,000 to $90,000....
$90,000 to $100,000...
$100,000 t o $150,000..
$150,000 to $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 to $1,000,000..,
$1,000,000 to $1,500,000]
1
2

1,503 $2,438,282 S3, 048,600
6,022 9,344,596 6, 083,600
3,539 8,069, 430 8, 530; 200
4,032 9,960,600 7, 091,600
52
136,600
182,554
2,195 7,472,173 4, 432,200
11
26,800
4trD, y o u
2, 598,800
1,218
5.454,821
573 2,
942,864 1, 138,600
390 2,387,347
810,200
234 1,745,533
508,000
152 1,289,543
335,800
111 1,053,446
233,800
75
162,400
783,502
69
155,800
788,946
44
93,200
550,779
36
78,000
484,132
24
55,600
344,914
98 1,658,392
203,600
34
74,000
765,429
29
55,800
789,960
28
49,600
973,554
7
13,400
301,217
6
12,200
326,068
5
7,400
329,837
3
5,400
218,061

1

$34,701
35,332
73,925
38,122
46,009
68,656
20,306
196,393
162,161
138,579
158,095
155,058
94,304
63,702
121,912
87,504
60,032
94,208
241,953
167,911
177, 783
273, 522
1061814
136; 595
78,109
66,340
(2)

(*)

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




$130,241

$130,241

114,278

114,278

119,177

119,177

106,513
64,766
55,177
53,509
44,545
40,594
33,468
32,227
23,698
22,362
12,663
84,196
36,786
38,148
48,366
13,509
13,547
18,715
11,370

106,513
$2,387
67,153
6,304
61,481
9,056
62,565
9,544
54.089
10,138
50,732
10,035
43.503
11,274
43,501
9,806
33.504
9,270
31,632
7,282
19,945
46,617
130,813
32,020
68,806
42,453
80,601
71,009
119,375
28,017
41,526
39,692
53,239
49,686
68,401
36,418
47,788
(2) i (2)

66

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
ARIZONA—Continued.

Income class.

Exemptions from
normal tax.

Number
of
returns.

$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

Personal
exemption. Dividends.

$731,387 I

j

Normal
tax.

Surtax.

I Total

$6,400

5640,409

121,506

$246,530 { $268,036

20,495 61,434,347 35,947,600

3,538,435

1,139,361 j

677,538 1,816,899

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

2,030
4,746
6,834
6,466
319
5,179
66
2,948
1,350
990
592
404
286
212
159
153
109
93
283
138
61
70
26
15
9
7
5
1
4
1

12,913,023
7,022,868
15,722,459
16,333,782
1,041,220
17,771,261
294,812
13,188,788
7,374,988
6,391,081
4,432,909
3,422,812
2,701,246
2,227,448
1,824,824
1,900,533
1,471,680
1,348,986
4,855,196
3; 052,038
1,666,393
2.387,068
1,165,284
831,178
582,817
517,905
421,314
(2)
(2)
(-)

$4,121,100
4,767,900
16,640,600
12,073,000
886,000
10,984,200
115,200
6,468,200
2,899,600
1,896.800
1,286,800
871,400
611,600
446,600
342,400
330,600
219,400
196,400
608,800
289,200
126,400
148,800
56,200
32,200
17,000
15,800
11,400
(22)
()

8223.404
52,314
273,578
110,237
269,658
406,714
246,919
340,595
397,671
386,533
330,762
334,292
294,067
287,105
243,776
236,855
258, 382
145,848
619,781
450,376
300,712
341,821
164,804
205,542
129,221
94,329
69,705
(22)
()

(2)

(2)

$90,298

$90,298

168,064

168,064

262,397

262,397

256,125
162,711
167,228
138,761
118,117
106,094
87,890
75,290
84,069
63,299
66,371
246,959
166,918
90,701
143,727
72,458
49,072
33,437
31,432
26,394
(2)
(2)

(2)

$6,264
14,740
22,785
25,130
26,792
27,330
26,589
32,023
27,899
29,752
138,538
124,495
89,813
168,182
113,663
103,307
85,870
88,156
82,463
(3)
(2)

(2)

256,125
168,975
181,968
161,546
143,247
132,886
115,220
101,879
116,092
91,198
96,123
385,497
291,413
180,514
311,909
186,121
152,379
119,307
119,588
108,857
(2)
(2)

(2)

i
1

9,600

413., 387

33,162

262,908

296,070

33,556 123,704,361 66,473,200

7,628,478

2,740,974

1,496,699

4,237,673

840,448

CALIFORNIA.
$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!
$3,000 to $4,000
$4,000 to $5,0001

27,034
72,071
16,677
53,748
2,167
35,857
813

$53,689,600 $2,783,006
774,482 $1,383,826
72,682,200
39,164,600 4,632, 855
94,084,500 1,733,524 1,561,880
4,568,800 4,076,205
71,631,400 2,667,230 2,014,102
3, 563, 839 1,601,600 2,827,138

$42,539,891
106,603,558
38,291,191
133,738,113
7,286,896
123,719,961

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




$1,383,826
1,561,880
2,014,102

67

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax-— Continued.
CALIFORNIA—Continued.

lucerne class.

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

Number
of

returns.

22,868
8,760
6,032
3,996
2,989
2,132
1,596
1,326
1,058
870
719
2,275
1,179
660
788
380
220
155
82
59
35
107
29
19
6
7
2
2
2

Exemptions from
normal tax.
Net
income.

Personal
exemption. Dividends.

Normal
tax.

$101,986,259 $45,772,600 $3,519,443 $2,111,998
48,041,406 17,625,400 3,916,897 1,107,953
38,997,794 12,331,600 3,582,831 1,009,695
908,079
29,839,577 7,997,400 3,189,557
822,484
25,212,163 5,964,000 2,979,981
745,771
20,242,675 4,260,000 2,549,221
659,720
16,710,816 3,125,800 2,576,935
629,842
15,233,156 2,567,200 2,724,291
581,896
13,203,649 2,066,200 1,962,269
519, 756
11,733,379 1,697,800 1,915,968
459,976
10,421,320 1,364,800 1,764,869
39,159,874 4,389,600 8,403,665 1,832,579
26,125,653 2,249,400 6, 859,060 1,248,808
18,003,073 1,251,200 4,650,155
897,654
1,492,600 8,423,689 1,287, 709
26,965,366
714,800 4,935,981
16,997,777
859,228
412,200 3,503,955
12,030,593
627,923
267,200 3,378,952
10,000,386
500,986
150,400 2,405,682
6,101,092
286,942
113,200 1,070,591
4,969,775
291,402
62,000 1,643,703
3,301,462
129,041
193,000 4,506,695
12,735,657
644,918
54,400 1,625,970
4,951,385
260,671
36,800 1,104,067
4,162,597
239,558
9,800
895,855
1,626,905
63,698
9,800
809,429
2,340,471
125,776
3,000
635,107
862,153
18,344
5,000
468,330
1,090,314
49,024

Surtax.

$42,744
116,213
154,711
186,878
199,304
204,741
221,885
224,469
228,077
227,682
1,127,957
1,070,223
971, 455
1,919,992
1,646,986
1,452,703
1,458, 243
1,027,107
971,879
730,107
3,544,880
1,769.801
1,687,826
721', 202
1,075,592
440,176
584,820

Total
tax.

$2, 111, 998
1,150,697
1,125,908
1,062,790
1,009,362
945,075
864,461
851,727
806,365
747,833
687,658
2,960,536
2,319,031
1,869,109
3,207,701
2,506,214
2,080,626
1,959,229
1,314,049
1,263,281
859,148
4,189,798
2,030,472
1,927,384
784,900
1,201,368
458,520
633,844

189,076

905,888 1,094,964

266,720 981,170,941 453,613,900 105,504,158 24,070,315

24,913,541 48,983,856

2,380,765

4,000

6,570

COLORADO.
$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!
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
110,000 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
i Nontaxable. Personal




$18,781,200
$364,835
11,846,200
98,366
$215,246
16,995,000
509,910
20,906,200
333,991
305,785
739,200
371,228
14,712,000
491,338
373,310
303,600
551,987
347,719
8,510,200
874,953
216,452
4,327,600
748,658
175,901
2,957,800
712,292
150,565
1,670,200
668,338
1,054,000
494,188
123,836
589,548
132,036
927,800
454,099
536,600
103,613
425,797
.451,200
99,526
376,791
332,800
83,891
438,501
62,167
243,800
336,623
51,043
176,800
255,573
655,200 1,174,484
942,258
141,811
292,200
754,105
114,089
180,200
143,263
164,400 1,120,147
983,383
83,400
86,575
732.080
97,189
68,800
281.312
47,720
27,600
579,542
60,685
30,600
156, 754
1,636
2,200
230; 242
26,082
13,000
exemption and dividends exceed net income.
910
723
813
438
280
099
140
014
134

$13,942,104
16,941,481
I 15,471,073
I 28,763,526
! 940,938
! 24,
416,073
I 640,039
I 17,851,248
| 11,
043,639
972,449
077,571
454,187
656,197
729,697
500,430
047,243
672,276
258,556
657, 857
291,395
566,862
,275,327
,140,200
,059,480
910,941
,478,432
173,859
572,432

$215,246
305,785

"373",' 310
$3, 787
22,648
31,527
30,078
45,398
33,503
36,755
35,056
32,637
27,465
162,334
145,849
138,171
234,694
206,704
248,682
134,606
251,202
35,233
128,157

347,719
220,239
198,549
182,092
153,914
177,434
137,116
136,281
118,947
94,804
78,508
417,907
287,660
252,260
377,957
293,279
345,871
182,326
311,887
36,869
154,239

68

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
C O L O R A D O - Continued.

Income class.

Number
of
returns.

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

Classes grouped2
Grand total

12
8
3
1
1
1

Exemptions from
normal tax.
Net
income.
Personal
exemption. Dividends.

Normal
tax.

Surtax.

Total
tax.

$1,438,932
1,350,485
(2)
(2)
(2)
(2)

$17,600
11,600
(2)
(2)
(2)
(2)

1,707,070

9,400

1,317,875

30,260

773,525

803,785

57,526 191,001,999 107,028,400

18,640,330

3,551,868

3,644,725

7,196,593

$659,054
867,651
(2)
(2)
(2)
(2)

$63,024
42,871

a

$406,364
480,350

$469,388
523,221
(2)
(2)

(2)
(2)

(2)
(2)

CONNECTICUT.
$1,000 to $2,000 J , •••
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 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..-.
$150,000to $200,000....
$200,000 to $250,000....
$250,000to $300,000....
$300,000to $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
2

13,197
41,517
10,650
19,507
585
9,401
117
5,388
2,189
1,589
1,142
734
564
457
385
323
278
193
748
412
267
285
131
102
81
47
25
14
51
11
9
3
6
1

$19,817,915 $26,414,200
58,445,923 41,872,800
24,289,634 25,748,000
48,422,743 35,753,200
1,968,876
1,006,600
32,207,006 19,322,000
535,663
240,000
24,071,121 11,116,800
11,938,811
4,277,200
10,043,466
3,121,400
8,539,132
2,201,400
6,215,204
1,379,200
5,354,738
1,077,200
4,779, 758
853,200
4,416,178
705,600
4,030,504
590,600
3,753,788
503,800
2,797,074
338,400
12,922,383
1,303,600
9,167,220
753,400
7,270,887
474,000
9,797,600
480,200
5,858,953
242,200
5,542,201
180,600
5,216,164
133,000
3,513,287
85,200
2,108,038
38,400
1,327,006
27,200
6,212,701
79,200
1,965,986
20,600
1,916,390
18,600
805,633
4,600
(2)
(2)
(2)

(2)

$1,134,527
204,034
2,063,825
701,210
1,384,086
838,839
319,812
1,444,116
2,071,260
1,968,586
1,860,844
1,739,455
1,505,779
1,420,113
1,553,879
1,269,752
1,170,603
1,203,456
5,405,658
4,203,503
3,539,305
4,770,680
3,085,046
2,504,687
3,108,656
2,158,623
1,250,290
700,710
3,923,062
764,568
1,038,925
558,665
(2)

$657,689

480,713

480,713

485,709

485,709

479,059
223,457
195,803
215,423
166,693
157,273
146,879
132,509
131, 765
115,411
83,060
428,483
307,042
246,643
345,961
192,894
205,360
158,866
105,800
70,193
50,230
207,521
95,739
66,992
24,025
(2)

7,000

2,902,534

25,395

110,409 347,329,674 180,369,400

63,769,088

6,202,587

2,677,691

$10,327
31,703
45,209
46,703
53,027
58,643
64,910
68,490
73,322
61,460
374,606
378,180
388,049
702,676
570,541
672,963
763,725
608,305
411,908
294,895
1,777,552
721,561
767,424
355,909
(2)
(2)

(2)

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




$657,689

1,329,154

479,059
233,784
227,506
260,632
213,396
210,300
205,522
197,419
200,255
188,733
144,520
803,089
685,222
634,692
1,048,637
763,435
878,323
922,591
714,105
482,101
345,125
1,985,073
817,300
834,416
379,934
(2)
(2)

1,354,549

10,631,242 16,833,829

69

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
DELAWARE.

Income class.

$1,000 to $2,000 1
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000 .
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
%20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to SI00,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000....
$400,000 to $500,000....
$500,000to $750,000....
$750,000 to $1.000,000..
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000 000 and over
Classes grouped 2

Grand total

Number
of
returns.

Exemptions from
normal t a x .

Net
income.

1,486
5,621
2,124
2,993
19
1,478

$2,389,549
7,753,384
4,734,333
7,413,814
61,625
5,046,027

$3,075,000
5,682,400
5,284,000
5,664,200
52,400
3,136,200

$42,385
46,303
34,831
98,869
20,049
80,663

670
356
284
143
134
91
75
50
53
41
27
130
74
38
55
30
17
10
9
7
7
18
6
3

2,968,125
2,002,824
1,777,690
1,067,744
1,138,453
862,864
786,446
574,085
661,946
556,133
389,516
2,275,646
1,639,428
1,034,228
1,873,683
1,339,328
929,331
640,726
683,439
601,813
667,327
2,190,376
1,118,573
669,815

1,383,600
736,800
601,000
291,400
249,400
182,200
151,400
98,200
105,000
78,600
53,800
263,200
151,600
71,600
106,200
57,600
27,200
18,200
17,000
15,600
9,200
28,400
9,600
4,800

166,233
226,675
183,740
246,322
290,104
184,260
171,021
103,574
230,628
168,087
99,139
671,441
492,753
455,563
678,893
599,260
753,082
423,298
401,570
355,419
386,778
1,439,785
825,925
315,194

3
2
1
2
2

1,018,001
874,201
(2)
(2)
(2)

6,000
4,000
(2)
(2)
(2)

1,112,823
1,403,142

16,059

62,901,249

5,160,776 ;

$1,000 to $2,000
$2,000 to $3,0001
$2,000 t o $3,000
$3,000 t o 14,0001
$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 t o $9,000
$9,000 to $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 to $15,000
$15,000 to $20,000
1
2

$81,348

tax.

$81,348
67,353

72,586

72,586

(2)
(2)

(2)

Total

67,353

57,287
40,770
38,195
27,198
31,584
26,870
25,857
22,424
21,760
20,177
15,541
91,349
72,467
39,639
75,192
53,312
15,815
16,658
19,760
17,070
20,423
63,414
20,882
28,443

$2,237
4,329
5,684
8,553
8,471
10,787
8,429
11,365
11,120
8,401
67,271
66,999
55,365
132,073
129,043
113,566
93,371
119,733
120,608
149,247
626,174
419,461
274,419

57,287
43,007
42,524
32,882
40,137
35,341
36,644
30,853
33,125
31,297
23,942
158,620
139,466
95,004
207,265
182,355
129,381
110,029
139,493
137,678
169,670
689,588
440,343
302,862

486,870
447,767
(2)
(2)
(2)

486,870
447,767
(2)
(2)
(2)

5,000

6,180,663

6,301

3,024,435

3,030,736

18,888,472

1,089,675

6,405,778

7,495,453

COLUMBIA.

9,495 $11,339,02,5 $12,495,200
$202,067
23,432 32,335,319 2,3,557,000
134, 982
3,047
375,300
8,247,000
6,648,443
10,037 25,347,059 18,475,200
376,305
286
572,200
368 479
915,229
4,534 15,245,004
9,096,200
247,165
197
'394, 000 I
508,613
886,541
2,775 12,288,423
5,703,000
525,372
1,298
7,004,906
2,696,200
569,819
781
5, 079,131
587,394
1,577,200
516
3,875,553
450,827
1,006,000
334
2,839,037
361,392
631,400
287
2,743,099
411,914
560,200
204
2,147, 758
371,222
392, 600
156
1, 790, 699
376,278
296,200
116
1,446,447
378,288
211,000
128
1,726,394
365,622
247, 200
92
1,336,049
272,373
171,800
344
6,013,503
1,418,634
642,400

$349,467

$349,467
i
[

!
1
!
j
|
|
|
1
1

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




Surtax.

27,620,800

DISTRICT OF
$1,000 to $2,0001

Normal
tax.

Personal
exemption. Dividends.

264,831

264,831

236,808

236,808

.
245,717
150,425
111,988
117,380
100,839
100,131
82,974
69,923
54,141
71,734
59,814
279,838

$4,938
14,534
20,814
21,387
27,221
26, 564
26,215
24,835
33,894
30,483
177,734

245,717
155,363
126,522
138,194
122,226
127,352
109,538
96,138
78,976
105,628
90,297
457,572

70

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
D I S T R I C T OF COLUMBIA—Continued.

Income class.

$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 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 t o $2 000,000
$2 000,000to $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

Number
of
returns.

161
101
111
55
41
14
16
12
11
21
5
4
1
2
1
1

Exemptions from
normal tax.
Net
income.

$3,601,772
2,755,147
3,810,581
2,528,871
2,224,993
906,780
1,204,494
1,028,280
1,038,147
2,572,396
843,389
876,861
(2)
(2)
(2)
(2)

Normal
tax.

Personal
exemption.

Dividends.

$302,400
191,400
202,200
100,600
74,000
24,200
26,400
21,000
18,200
33,600
9,600
5,600
2
( )
(2)
(2)
(2)

$977,467
684,379
1,056,278
734, 709
688,517
379,951
612,529
448,444
441,728
1,214,549
433, 958*
649,416
(2)
(2)
(2)
(2)

$162,757
136,529
192,045
128,748
113,127
41,439
44,123
42, 848
47,583
116, 808
27,562
15,597
(2)
(2)
(2)
(2)

Surtax.

$147,512
147,514
274,027
249,382
269,947
133, 214
209,152
204,941
229,701
739,356
299, 847
356,158
(2)
(2)
(2)
(2)

Total
tax.

$310,269
284,043
466,072
378,130
383,074
174,653
253,275
247,789
277,284
856,164
327,409
371,755
(2)
(2)
(2)
(2)

;

1,999,774

6,000

312,427

133,032

1,003,255

1,136,287

58,616 166,399,104

87,987,200

16,936,398

3,498,208

4,672,625

8,170, 833

FLORIDA.
$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 $5,000i
$4,000 t o $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 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.

3,555 $5,564,389
9,965,404
6,936
3,537
8,053,012
6,081 15,237,601
237
798,061
4,345 14,938,709
114
514,115
2,427 10,929,371
5,517,241
1,049
4,720,143
770
3,011,872
404
2,448,273
289
247
2,342,091
1,728,408
165
.130
1,492,361
122
1,512,959
78
1,054,045
956,037
66
238
4,105, 658
106
2,346,447
76
2,079,345
2,074,045
60
32
1.424,141
14
757, 778
327,696
5
8
591,005
2
166,947
2
186,309
8
1,008,106
1
1
(2)

$7,533,800
6,989,000
8,628,200
11,518,400
465,400
9,381,200
234,600
5,218,400
2,145,400
1,538, 800
861,800
593,000
521,400
360,200
263,200
267,200
171,200
132,400
507,600
216,200
158,000
124,600
63,800
29,400
9,200
15, 600
4,600
5,400
15,400

$235,359
56,838
495,286
167,963
397, 696
204,312
384,125
232,568
345,645
448,669
316,291
310,205
265,606
207,334
272,055
179,440
148,498
237,939
661,615
522,939
649,812
687,377
426,468
188,334
69,375
290,154
67,369
23,875
499,647

$117, 407

$117, 407

" "146, 587

"i46,587

(2)
(2)

1 N o n t a x a b l e . Persiional exemption and dividends exceed net income,
Classes grouped to conceal net income and identity of taxpayers.

2




214,350

214,350

219,
120,
109,
88,
83,
87,
68,
58,
67,
46,
37,
199,
114.
92;
104.
69;
41,
20,
23,
7,
12,
38,

219,432
124,801
119,046
104,107
101,587
110,267
89,025
79,501
92,167
67,031
58,208
317,407
210, 301
205,102
253;316
206,900
132,583
69,373
124,022
39,587
52,851
333,439

$4,697
9,605
15,600
18,397
23,185
20,595
21,422
25,154
20,642
20,489
117,516
96,000
112,178
149,147
137,518 !
91,493 '
48,938
100,458
32,359
40,643 '
295,254

(2)

(2)

71

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, shoiving for each class the number of return*, net income, personal
exemption, dividends, and tax—Continued.
F L O R I D A—Continued.

Number
of
returns.

Income clas;;.

$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.

Normal
tax.

Net
income.

Surtax.

Total
tax.

Personal
exemption. Dividends.

$1,511,407

18,000

$1,253,419

31,107 107,362,976

57,981,400

10,246,213

$19,304 |
2,206,411

$755,3
2,156,678

$774,692
4,363,089

GEORGIA.
$1,000 to $2,0001
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,000i
$3,000 t o $4,000
$4,000 t o $5,0001
$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....
1300,000 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 2 .. .
Grand total

6,854 $10,653,172 $14,246,000
8,927,400
8,904 13,118,582
9,101 20,873,595 22,993,000
10,484 26,167,546 18,685,000
1,215,211
8,42,200
359
9,305 31,956,100 19,229,400
650,982
152
289,200
5,645 24,987,938 12,150,800
2,130 11,305,241
4,344,400
8,818,359
1,417
2,903,600
6,963,574
930
2,013,200
5,707,910
673
1,447,000
4,631,589
488
1 053,000
3,712,300
355
749,200
3,231,593
282
581,000
2,607,516
209
423,000
2,748,044
204
429,400
2,339,870
162
357;800
9,109,861
527
1,093,000
5,603,691
251
516,000
3,412,743
126
255,400
5,744,303
167
347,600
3,548,806
80
150,800
2,495,492
45
85,200
1,357,625
21
37,600
1,345,628
18
38,000
1,096,746
13
26,200
575,045
6
11,800
1,787,672
15
29,000
509,726
3
6,200
1
(2)
2
(2)
1

(2)

(2)

$286,844
84,501
405,505
407,995
407,655
617,004
373,711
839,078
722,019
686,020
698,583
584,030
614,763
544,633
484,885
417,806
382,695
354,533
1,798,251
1,168,921
857,556
1,511,315
862,385
672,871
559,798
252,809
236,513
264,056
391,334
81,479
C2)
(2)
(2)

$165,604

$165,604

285,999

285,999

486,397

486,397

483,367
255,956
222,481
205,447
192,738
175,042
142 806
131,085
109,429
124,475
111,338
421,449
278,066
159,111
300,632
191,521
133,421
61,536
79,112
64,907
22,524
102,010
32,827
(2)

483,367
262,619
243,933
242,656
236,116
221,345
188,651
177,931
154,081
178,195
162,545
684,148
508,377
343,362
709,796
532,677
443,071
261,368
310,969
280,252
151,779
604,249
214,804
(2)
(2)

(2)

$6,663
21,452
37,209
43,408
46,303
45,845
46,846
44,652
53,720
51,207
262,699
230,311
184,251
409,164
341,156
309.650
199;832
231,857
215,345
129,255
502,239
181,977
(2)
(2)
(2)

(2)

7,200

683,757

47,789

551,982

599,771

58,930 219,471,959 114,268,600

18,253,305

4,987,069

4,147,023

9,134,092

1,195,499

HAWAII.
$1,000 to $2,000i.
$1,000 to $2,000...
$2,000 to $3,0001.
$2,000 to$3,000...
$3,000 to $4,000i..

783
1,746
723
1,807
98

$1,212,024
2,568,954
1,699,756
4,543,629
327,724

$1,698,000
1,720,400
1,880,600
3,114,600
215,000

$118,238
55,418
141 627
94,864
213,575

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

2




$35,610

$35,610

53,700

53,700

72

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
HAWAII—Continued.

Income class.

Number
of
returns.

$3,000 to $4,000
$4,000 to $5,000i
$4,000 to $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8.000
$8,000 to $9,000
$9,000 t o $10,000
$10,000 to $11,000....
$11,000 to $12,000....
$12,000 to $13,000....
$13,000 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 to $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 t o $300,000..
$300,000 to $400,000....
$400,000 t o $500,000....
$500,000 t o $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 t o $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over..

Classes grouped2
Grand total...

Exemptions from
normal tax.
Net
income.

Personal
exemption. Dividends.

1,320 $4,545,920 $2,827,800
61,200
153,637
34
1,428,800
687 3,052,099
400,200
209 1,127,071
279,600
154 1,004,668
165,600
674,486
90
125,400
563,360
66
111,000
561,163
59
80,600
428,953
41
47,400
343,334
30
55,800
346,889
28
37,600
282,001
21
29,800
231,825
16
107,400
999,628
59
69,600
878,834
40
32,000
436,669
16
61,200
1,262,265
36
26,800
656,797
15
23,400
638,815
12
26,600
854,837
13
19,200
828,377
11
7,200
591,671
7
7,600
376,325
4
6,600
575,905
5
4,000
511,479
3
(2)
(2)
1
2

8,136

(2)

(2)

$169,351
144,849
183,880
209,443
279,136
221,500
165,753
187,475
163,274
141,494
102,573
116,868
76,478
427,816
511,43,4
236,130
718,078
497,801
533,864
453,733
645,241
510,877
282,329
260,721
339,123
(2)
(2)

Normal
tax.

Surtax.

$65,170
58,148
20,030
20,861
13,874
14,584
14,485
11,647
9,018
11,668
8,114
8,317
32,499
22,978
13,095
34,442
14,048
6,425
28,184
13,275
5,973
6,953
23,835
13,147
;
(2>

Total
tax.

$65,170
$324
2,464
3,594
4,309
5,605
5,247
5,028
5,856
5,497
5,107
28,276
35,562
23,429
92,356
62,555
75,689
128,131
142,972
116,404
82,946
157,021
182,962
(3)
(2)

58,148
20,354
23,325
17,468
18,893
20,090
16,894
14,046
17,524
13,611
13,424
60,775
58,540
36,524
126,798
76,603
82,114
156,315
156,247
122,377
89,899
180,856
196,109
(2)
(2)

885,271

4,000

827,235

9,114

404,666

413,780

33,164,366

14,675,000

9,030,178

569,194

1,576,000

2,145,194

IDAHO.
$1,000 to $2,000!
$1,000 to $2,000 1
$2,000 t o $3,000
$2,000 t o $3,000 l
$3,000 t o $4,000
$3,000 t o $4,000
$4,000 t o $5,000!
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 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 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
1

2,645 $4,240,084 $6,045,000
4,522 6,533,466 4,567,200
3 000 6,956,561 7, 748,600
3,756 9,403,289 6,802,200
764,753
231
699,200
3,163 10,972,508 6,860,400
36
.158,431
105, 200
1,859
8,227, 782 4,110,000
846
4,574, 707
1,815,000
510
3,275,482 1,081,400
248
1,849,572
548,200
144
1,223,466
322,800
108
1,021,878
240,400
73 • 763,215
162,000
65
744,860
139,800
40
497,348
92,000
37
496,899
83,000
25
364,025
52,800
81
1,376,623
169,000
27
619,012
56,400
10
279,405
23,800
14
481,342
30,200
2
88,323
4,800
3

202,673

6,666

$24,221
14,663
146,805
62,575
204,942
161,514
53,560
169,175
54,635
100,814
122,635
136,988
89,332
76,848
79,943
52,158
70,320
22,474
278,938
126,862
65,931
111, 355
12,503
40,203

Nontaxable. Personal exemption and dividends exceed net income.
* Classes grouped tc conceal net income and identity of taxpayers.




$78,405

$78,405

103 809

103 809

i59,675

159,675

158,236
108,611
82,022
56,883
40,444
38,987
30,844
32,398
22,164
21,157
19,233
62,990
31,109
13,994
24,377
5,362

$3,957
8,753
9,507
9,251
9,862
9,197
10,728
8,783
9,528
8,090
38,287
26,606
15,539
34,570
8,448

158,236
112,568
90,775
66,390
49,695
48,849
40,041
43,126
30,947
30,685
27,323
101,277
57,715
29,533
58,947
13,810

i2,337

3i,240

43,577

73

STATISTICS OF INCOME.

TABLE 1 0 . - P E R S O N A L
RETURNS—DISTRIBUTION
BY
INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
IDAHO—Continued.

Income class.

$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 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.
$3,000,000to$4,000,000
$4,000,000 to $5,000,000.
$5 000 000 and over

Number
of
returns.

Normal
tax.

Personal
exemption. Dividends.

1
1

(2)

(*)

(2)

1

(2)

(2)

(2)

(2)

j

Surtax.

Total
tax.

(2)

(2)

i

Classes grouped 2

Grand total

Exemptions from
normal tax.
Net
income.

21,448

$356,836

$6,400

$39,334

$24,297

$105,343

$129,640

65,472,540

41,771,800

2,378, 728

1,127,334

347,6S9

1,475,023

ILLINOIS.
$1,000 to $2,000!. .
$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 $5 000!
$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
$9,000to$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 to $20,000....
$20,000 t o $25,000....
$25,000 t o $30,000....
$30,000 t o $40,000....
$40,000 t o $50,000....
$50,000to $60,000....
$60,000 t o $70,000....
$70,000 t o $80,000....
$80,000 t o $90,000....
$90,000 to 1100,000...
$100,000 t o $150,000..
$150,000 t o $200,000..
$200,000 t o $250,000..
$250,000 to $300,000..
$300,000 t o $400,000..
$400,000 t o $500,000..
$500,000 to $750,000..
$750,000 t o $1,000,000
$1,000,000 to $l,500,00(
$1,500,000 to S2,000,00().
$2,000,000to$3,000,00( 1
$3,000,000 t o $4,000,0(M).
$4,000,000 to $5,000, (XX).

41,901
89,768
29,410
87,172
1,352
64,955
513
46,992
16,716
10,152
6,940
4,807
3,333
2,628
1,916
1 576
1,255
1,049
3 533
1,898
994
1,227
660
438
260
172
117
91
236
78
31
10
22
12
6
5

$65,507,992 $88,379,800
129,026,370 89,284,600
67,316,900 73,400,200
218,280,176 154,265,600
4,497,170
3,672,600
224,397,829 131,989,400
2,355,528
950,800
209,904,047 97,469,600
93,989,432 35,144,200
65,480,025 21,220,800
51,669,592 14,304,600
40,504,888
9,907,000
31,603,110
6,795,800
27,525,943
5,319,200
22,019,375
3,857,400
19,681,694
3,157,800
16,915,377
2,525,000
15,198,951
2,088,000
61, 672,721
6,957, 400
42,464,861
3,713,000
27,161,055
1.929,200
42,170,874
21338,400
29,314,783
1,248,200
23,902,198
810,800
16,788,635
496,600
12,847,955
329,200
9,902,295
225,000
8,624,878
162,800
28,250,604
429,600
13,276,032
138,400
6,805,651
57,000
2,731, 790
19,200
7,668,357
49,000
5,288,191
22,400
3,657,608
9,400
4,405,950
10,200

$741, 721
842,285
1,344,692
2,534,716
1,600.522
3,649' 724
2,435,181
5,900!,524
4,655', 522
5,359,331
4,352,595
4,899,865
5,017,510
3,310,331
3,227,177
2,957,452
2,651,086
3,039,110
12,131,468
8,910,973
8,489,453
13,535,202
10,241,113
9,932,324
5,462,365
5,217,072
3,557,760
3,817,579
12,849,856
7,450,868
2,802,304
1,444,623
5,331,032
3,030,144
4,053,862
3,965,036

$1,624,936 :

$1,624,936

2,496,560

2,496,560

3,550,401

3,550,401

4,289,047
2,210,219
1,659,660
1,518,502
1,274,270
1,217,741
1,119,264
918,523
859,273
757,676
677,952
2,842,899
2,075,839
1,203,757
2,007,634
1,370,992
1,049,356
829,642
617,071
462,697
368,222
1,265,601
509,368
306,723
114,807
444,372
192,975
39,667
83,959

$108,695
186,467
251,476
275,781
311,874
339,191
325,835
339,014
329,080
333,209
1,756,758
1,769,278
1,468,533
3,029, 709
2,835,023
2,916,480
2,465,940
2,196,949
1,934,095
1,914,952
7,965,332
4,741,077
2,756,204
1,214,174
3,695,024
2,713,681
2,001,930
2,537,103

4,289,047
2,318,914
1,846,127
1,769,978
1,550,051
1,529,615
1,458,455
1,244,358
1,198,287
1,086,756
1,011,161
4,599,657
3,845,117
2,672,290
5,037,343
4,206,015
3,965,836
3,295,582
2,814,020
2,396,792
2,283,174
9,230,933
5,250,445
3,072,927
1,328,981
4,139,396
2,906,656
2,041,597
2,621,062

2

3,179,843

4,200

1,967,667

' 161,326

1,933,917

2,035,243

2

6,807,761

4,400

1,906,085

388,460

4,292,064

4,680,524

422,229 1,662,796,441 762,686,800 184,616,130

40,449,391

$5 000,000 and over

Grand total...
1

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




58,948,845 99,398,236

74

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
INDIANA.

Income class.

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

Grand total

Number
of
returns.

Exemptions from
normal tax.

Net
income.

Personal
exemption. Dividends.

15,805
27,495
14,815
30,437
586
18,362
184
10,637
3,812
2,040
1,324
866
657
500
399
285
237
302
610
354
221
191
79
66
32
24
15
11
24
8
3

$24, 740, 111
40,565,361
34,042,814
76,703,147
1,954,181
63,069,6^2
813,231
47,443,224
20, 748,238
12,876,814
9,824,942
7,349,389
6,218,402
5,239,458
4,578,313
3,569,989
3,190,570
4,384,530
10,490,398
7,883,427
6,033,457
6,550,709
3,519,137
3,629,827
2,078,380
1,807,582
1,265,674
1,038,801
2,928,166
1,435,299
676,822

$33 124,000
27,609,000
36,805,600
56,365,200
1,164,800
37,827,800
381,400
22,263,800
7,896,200
4,107,400
2,541,200
1,798,800
1,347,200
1,042,600
814,400
576,000
473,400
627,800
1,225,000
690,200
443,400
378,200
162,800
123,000
63,200
46,000
31,400
24,000
45,600
16,800
6,400

$429,002
369,369
1,049,972
866,714
789,798
1,694,157
573,225
2,018,079
1,319,170
1,523,392
1,248,657
1,143,856
1,148,084
879,823
971,864
1,019,851
653,717
1,592,563
2,743,605
2,309,116
1,772,849
2,130,727
1,260,455
1,593,606
569,964
403,376
534,776
373,829
1,028,265
388,207
245,980

2

673,236

4,400

130,383 417,323,251 240,027,000

Normal
tax.

Surtax.

Total

tax.

$510,316

$510,316
788,219.

788,219

943,512

943,512

920,991
449,097
295,511
266,266
229,295
211,267
194,546
170,234
140,614
133,704
135,560
440,743
345,495
274,764
302,222
165,260
149,166
103,848
104,450
52,571
50,101
143,251
87,598
33,489

$17,155
35,125
50,858
55,713
60,924
64,557
67,019
61,570
62,057
97,025
303,355
323,912
322,727
466,002
346,812
445,891
306,819
313,575
248,605
229,970
838,710
527,847
278,623

920,991
466,252
330,636
317,124
285,008
272,191
259,103
237,253
202,184
195,761
232,585
744,098
669,407
597,491
768,224
512,072
595,057
410,667
418,025
301,176
280,071
981,961
615, 145
312,112

312

53,144

321,160

374,304

34,646,360

7,695,234

5,846,011 13,541,245

$367,591

$367,591

.

i

IOWA.
$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

3,745
20,313
3,029
28,415
234
32,205
22
24,017
7,066
4,906
2,418
1,776
1,317
872
632
477
358
310
825
330
188
176
70

$6,041,831
29,539,487
7,002,481
73,159,447
757,441
112,056,728
102,630
107, 707,285
38,995,900
32,114,871
18,020,287
15,043,252
12,490,380
9,128,635
7,261,577
5,946,826
4,819,832
4,479,357
14,043,296
7,351,942
5,098,732
5,987,315
3,085,948

$8,531,600
20,267,600
7,962,200
54,335,200
762,800
67,631,000
51,200
51,158,200
16,072,800
11,090,400
5,398,000
3,935,000
2,906,200
1,864,000
1,354,200
1,021,800
742,600
670,400
1,699,200
665,000
379,800
361,000
136,800

$38,960
348,689
52,166
356,696
967,899
55,623
2,102,491
1,157,731
1,108,705
1,159,711
929,203
811,278
833,468
779,540
621,484
504,817
637,235
2,330,522
1,655,701
1,453,440
1,851,653
1,234,918

1 Nontaxable. Porsonal exemption and dividends exceed net income.




"728," 794'

728,794

1,736,531

1,736,531

2,192,867
991,905
862,115
564,667
540,189
. 492,600
383,341
313,635
273,685
229,838
208,670
686,337
356,164
235,820
285,419
127,800

2,192,867
$39,310 1,031,215
103,418
965,533
93,090
657,757
113,965
654,154
123,967
616,567
113,956
497,297
106,218
419,853
101,762
375,447
93,163
323,001
97,913
306,583
404,527 1,090,864
304,713
660,877
270,387
506,207
422,190
707,609
291,450
419,2:0

STATISTICS OF INCOME.
TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
IOWA—Continued.

Income class.

$50,000 to $60,000
$60,000 to 170,000
$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 000to $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
$3,000,000 to $4,000,000.
$4,000,000to$5,000,000
$5 000 000 and over

Grand total

Number
of
returns.

Net
income.

4! $2,209,731
15
963,357
14 1,047,215
497,349
6
661,087
7
10 1,211,095
337,740
2

Exemptions from
normal tax.
Normal

tax.

Personal
exemption. Dividends.
$79,600 SI, 103,475
28,600
408,937
26,400
591,452
8,600
230,761
14,200
240,260
17,000
788,704
3,000
170,413

$80,316
41,423
37,942
19,821
33,837
33,472
12,550

Surtax.

Total
tax.

$265,421
139,352
180,601
95,620
146,331
342,870
120,154

$345,737
180,775
218,543
115,441
180,168
376,342
132,704

i

1

133,796 527,163,054 259,174,400 24,525,932 11,837,329

3,970,378 15,807,707

KANSAS.
7,715
$1,000 to $2,0001
11,982
$1,000 to $2,000
5,490
$2,000 to $3,000 i
18,519
S2,000 to $3,000
172
$3,000 to $4,0001
13,959
$3,000 to $4,000
25
$4,000 to $5,0001
9,992
$4,000 to $5,000
2,678
$5,000 to $6,000
1,727
$6,000 to $7,000
1,106
$7,000 to $8,000
651
$8,000 to $9.000
449
$9,000 to $10,000
351
$10,000 to $11,000
260
$11,000 to $12,000
223
$12,000 to $13,000
170
$13,000 to $14,000
113
$14,000to $15,000......
369
$15,000 to $20,000
178
$20,000 to $25,000
100
$25,000 to $30,000
95
$30,000 to $40,000
59
$40,000 to $50,000
25
$50,000 to $60,000
12
$60,000 to $70,000
5
$70,000 to $80,000
4
$80,000 to $90,000
4
$90',000 to $100,000
12
$100,000 to $150,000....
2
$150,000 to $200,000....
3
$200,000 to $250,000....
$250,000to $300,000....
$300,000 to $400,000.... 1
$400,000to $500,000....
$500,000 to $750,000....
$750,000 to $1,000,000..
1
$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

$11,944,273
17,256,012
12,576,762
46,915,434
543,119
48,183,975
109,623
44,631,216
14,664,249
10,857,874
8,215,758
5.521,974
4, 262,822
3,681,472
2,983,205
2,772,832
2,289,208
1,635,846
6,307,366
3,940,686
2,715,714
3,288,108
2,634,961
1,346,232
754,063
371,015
331,693
387,272
1,357,629
356,751
(2)

$16,848,600
11,880,200
13,239,800
34,260,000
452,600
29,239,000
31,800
21,398,000
5,567,600
3,508,600
2,162,600
1,388,000
917,400
731,200
552, 400
470,800
357,600
234,600
758,800
358,600
195,000
184,800
112,400
47,600
21,000
11,600
7,600
7,400
24,200
3,200
2
()

(2)

(2)

2,131,505

$151,537
95,084
199,212
347,280
91,220
420,181
78,407
975,490
982,158
655,730
638,354
542,313
472,973
395,990
382,990
269,829
304,437
349, 445
951,099
682,924
441,213
541,303
346,340
232,768
120,917
110, 886
82,239
12,839
270,143
96,057
(2)

$239,104

491,889

491,889

747,043

747,043

892,366
323,230
270,197
253,839
190, 890
160,936
149,943
129,660
126,000
104,872
67,954
308,629
219,201
150,175
188,962
161,615
80,741
47,025
20,134
18,864
28,743
83,735
20,998
(2)

892,366
337,215
299,311
293,296
232,708
203,180
195,565
173,680
172,993
148,804
103,206
488,554
380,830
294,997
424,310
414,908
241,283
154,473
83,579
83,892
115,752
448,364
151,800
(3)

$13,985
29,114
39,457
41,818
42,244
45,622
44,020
46,993
43,932
35,252
179,925
161,629
144,822
235,348
253,293
160,542
107,448
63,445
65,028
87,009
364,629
130,802
(5!)

(2)

8,600

9,320

168,410

76,451 264,971,649 144,981,600

11,250,676

5,645,155

Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.
70662°—22
6




$239,104

(«)

1,156,803 1,325,213
3,493,160

9,138,315

76

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
KENTUCKY.

Income class.

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

Number
of
returns.

Exemptions from
normal tax.
Normal
tax.

Net
income.

6,607 $10,281,758 $13,370,400
9,387,000
9,433 14,086,972
7,293 16,564,233 18,317,800
11,676 29,589,062 20,629,200
1,057,200
1,495,466
443
9,088 31,102,601 18,497,800
200, 200
437,770
100
6,523 29,252, 893 13,277,800
4,413,000
2,221 12,103,312
2,986,600
9,731,321
1,531
1,993,400
7,515,652
1,034
1,367,600
5,579,184
658
1,018,400
4,737,806
501
735,400
3,773,816
360
576,600
3,255, 569
284
398, 800
2,395, 583
192
400, 800
2,569,367
191
310,200
2,145,280
148
906,200
7,714,100
451
430,200
4,977,233
222
230,800
3,173, 505
116
235,000
4,046,526
119
104,400
2,325,546
52
51,800
1,492, 787
27
39,000
1,502, 916
23
26,400
965,667
13
22,600
935,314
11
8,800
377,730
4
14,600
1,051,784
8
2
(2)
()
2

1

Surtax.

TotaL
tax.

Personal
exemption. Dividends.

(2)

$567,224
160, 591
662,776
525,989
563,906
941,162
275,261
1,227,093
936,045
1,051,672
966,901
979, 510
802,618
596,136
677,089
538,793
482, 881
314,959
1,744,140
1,381,029
997,127
1,203,969
609,173
548,025
712,199
558,722
236,000
100,013
279,844
(2)

79f),f>09

$186,887

343,768

343,768

473,065

473,065

597,530
262,046
230,438
200,361
176,182
165,607
144,407
126,308
91,015
105,107
105,722
343,891
225,460
141,538
188,422
118,276
69,558
57,479
24,485
53,813
20,999
66,830
(2)

(2)

(2)

$186,887

(2)

$16,135
27,408
35,668
42,322
47,952
46,352
47,744
40,735
49,, 741
47,010
221,686
207,392
171,182
285,733
226,896
182,869
223,625
165,308
186,756
83,519
319,471
(2)

!

(2)

597,530
272,181
257,84$
236,029
218,504
213,559
190,759
174,052
131,750
154,848152,732
565,577
432,852
312,720
474,155
345,172
252,427
281,104
189,793
240, 569
104,518
386,301
(2)

(2)

6, 100

202,281

4S.9S5

357,701

406,686

59,332 215,977,422 111,014,400

20, S13,128

4,568,179

3,027,205

7,595,384

T.OITTSIANA.
$1,000 to $2,0001...
$1,000 to$2,000....
$2,000 to$3,000i...
$2,000 to $3,000....
$3,000 to $4,000i...
$3,000 to $4,000....
$4,000 to$5,000i...
$4,000 to $5,000....
$5,000 to $6,000
$6,000 to $7,000....
$7,000 to $8,000....
$8,000 to $9,000
$9,000 to $10,000
$10,000 to$11,000...
$11,000 to $12,000...
$12,000 to $13,000...
$13;000 to $14,000...
$14,000 to$15,000...

6,205
14,180
6,685
9,139
278
5,511
131
2,860
1,882
1,350
884
554
463
321
274
232
222
154

$9,386,691 913,071,400
19,207,126 14,291,000
15,197,213 16,892,200
22,631,349 17,419,800
920,530
693,600
18,932,650 11,876,400
580,642
268,600
12,733,790
6,149,400
10,025,978
3,667,800
8,588,506
2,713,600
6,567,702
1,854,600
4,693,467
1,191,800
4,395,432
987,800
3,368,609
661,200
3,148,854
580,400
2,891,930
502,000
2,995,711
464,800
2,228,643
335,000

$230,330
59, 711
441,971
167,885
227,322
482,889
463,477
410,129
651,328
653,818
531,958
491,643
559,468
355,953
466,157
488,136
462,898
335,003

i Nontaxable. Personal exemption and dividends exceed net income.
8
Classes grouped to conceal net income and identity of taxpayers.




$201,524

201,524
207,415

207,415

264,375

264,375

248,391
208,223
204,961
192,893
163,477
159,837
142,582
135,788
122,793
137,864
103,858

$8,320
24,342
33,256
35,391
43,652
41,477
46,545
49,291
60,967
48,632

248,391
216,543
229,303
226,149
198, 868
203.489
184,059
182,333
172,084
198,831
152.490

77

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS- DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and fax—Continued.
L O U I S I A N A - Continued.

Number
of
returns.

Income class.

$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$31)0,000....
$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 15,000,000.
$5,000,000 and over....
Grand total

I

554
284
166
225
97
63
41
27
21
6
34
17

Exemptions from
normal t a x .

j
Normal
tax.

Income.

Surtax.

Total
tax.

$279,750
259,592
245,030
566,229
418,669
417,011
387,898
334,113
345,919
130,075
1,145,897
1,111,895
454,711

$750,076
589,573
490,234
979, 270
666,684
613,197
529, 765
440,821
451,820
162,507
1,400,581
1,257,299
550,626

$9,600,774 $1,170,200
587,400
6,305,545
355,400
4,557,078
449,200
7,779,915
208,400
4,318,147
127,800
3,429,326
69,000
2,651,066
58,400
1,978,007
38,600
1.767,335
12,000
576,717
69,000
4,068,105
32', 400
3,032,129
8- 800
l'. Ill, 935

$1,561,427
, ,
1,203,193
987,504
1,746,819
964,075
834,950
773, 782
555,953
488, 481
153,192
769.203
1,204; 090
15,643

11,000

',098

116,956 : 1,003,392

1,120,348

52,871 j 201,753,808 j 96,819,000 j 19,315,486

5,396,601 ! 7,492,054

12,888,655

2,082,900. i

$470,326
329,981
245,204
413,041
248,015
196,186
141, 867
106, 708
105,901
32,432
254,684
145,404
95,915

MAINE.
$1 000 to $2 000 *.
$1000 to $2,000
$2,000 to $3,0001
$2 000 to $3,000 .. ..
$3,000 to $4,000!
$3 000 to $4 000
$4 000 to $5 000! .
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000....
$8,000 to $9,000
$9,000 to $10,000.......
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000.
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90.000
$90,000 to $100,000
$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.
1
2

3,976
9,146
4,497
5,944
260
4,319
87
2,724

982
710
444
267
218
137
121
95
68
82
179
98
72
65
33
16
15
4
5
2
1
1
1
1

i

$5,977,017 $8,098, 200
12,844,921
9,136,600
10,411,559 10,020,800
14,838, 617 10,904, 400
575,200
869,657
14, 803, 052 9,015, 200
395,080
148,600
12, 298, 093 5,637, 400
5,303,958
2,033,600
1,452,200
4,511,179
885, 000
3.298,196
528, 800
2,262,828
421, 600
2,068, 833
271, 200
1,432,939
1,389,535
231,400
1,182,496
182,800
121,600
916,073
1,189,511
159, 800
3,075,829
333,000
2,201,897
174,200
1,969,162
137,800
2,255,750
115,600
63,600
1,471,693
869,354
31,200
27,400
975,537
298,447
7,400
420,385
5.000
2,000
185,745
837,118
11,400

8
8
(2)

$326,672
100, 999
536,115
192,628
295, 039
383, 989
266, 070
532 080
564, 034
543, 640
653,219
513,866
439, 464
337,630
332,549
290,246
334,960
267,429
1,066,192
777,693
755, 385
839,845
751,615
526,928
' 439,956
86,618
318,328
110,485
541,714

$153,185

153,824

153,824

218, 252

218,252

245,533
101,631
94,441
77,939
63,862
67,364
47,487
51,064
44,992
29,943
47, 849
111,278
85,375
82,325
96,880
52,298
23,086
38,329
15,654
7,681
6,422
23,428

S3,967
12,138
17,049
19,165
20, 696
17, 721
20, 350
20,142
17,872
26,202
89,326
92,275
108,970
163, 457
141,649
111, 843
145,381
51, 422
82, 234
40,395
235,870

(2)

(2)
(2)

(22)
()

8

8

(2)

i.2)

(2)

(2)

(2)

(2)

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




$153,185

(2)

245,533
105,598
105,579
94,988
83, 027
88, 060
65,208
71,414
65,134
47,815
74,051
200,604
177,650
191,295
260,337
193,947
134,929
183, 710
67,076
89,915
46,817
259,298
(2)
(2)

(2)
(2)

78

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, shouting for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
M A I N E - Continued.

Number
of
returns.

Income class.

$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

Exemptions from
normal tax.
Net
income.

Personal
exemption. Dividends.

Normal
tax.

Surtax.

Total
tax.

j

$2,008,064

$8,800

$1,076,504

$71,399

34,578 112,562,525

61,341,800

14,201,892

2,011,521

$1,019,231 $1,090,630
2,457,355

4,468,876

MARYLAND.
$1,000 to $2,0001....
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 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 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 t o $15,000....
$15,000 t o $20,000...,
$20,000 t o $25,000....
$25,000 t o $30,000....
$30,000 t o $40,000
$40,000 t o $50,000....
$50,000 t o $60,000....
$60,000 t o $70,000....
$70,000 t o $80,000....
$80,000 t o $90,000....
$90,000 t o $100,000...
$100,000 to $150,000..
$150,000 t o $200,000..
$200,000 t o $250,000..
$250,000 t o $300,000..
$300,000 t o $400,000..
$400,000 t o $500,000..
$.500,000 t o $750,000..
$750 000 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 t o $4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 a n d over
Classes grouped2
•

Grand total

12,457
35,438
9,157
25,570
554
14,306
79
6,305
3,040
2,001
1,431
897
666
567
425
372
311
268
890
523
304
305
172
98
47
39
28
26
62
18
8
2
1
1
2
3

$18,863,889
50,184,981
20,927,402
63,776,743
1,823,206
48,863,242
358,772
27,947,685
16,613,603
12,8S2,806
10,642,320
7,614,344
6,334,559
5,991,626
4,896,719
4,640,975
4,205,386
3,906,753
15,397,021
11,657,819
8,300,193
10, ,507,124
7,750,542
5,409,914
3,011,991
2,919,449
2,393,724
2,455,363
7,473, 297
3,137,085
1,796,911
521,915
(22)
( 2)
()
(2)

5,465,413

$24,834,000
35,660,800
22,479,000
46,832,000
1,309,000
29,164,600
147,800
12,124,200
6,050,200
4,015,200
2,851,800
1,776,800
1,329,400
1,094,200
859,600
724,000
611,200
512,200
1,727,200
996,400
585,600
558,800
329,800
192,400
90,600
73,000
56,200
49,400
113, 400
30,200
10,400
4,200
(2)

$487,714
343,293
657,850
986,466
796,002
1,535,602
321,668
1,946,857
1,154,624
1,305.294
1,296,778
1,081,420
907,444
1,007,172
758,323
975,497
747,534
89S,156
2,967,949
2,735,932
2,370,587
2,803,344
2,307,777
1,351,688
1,131,654
910,148
619,169
720,604
2,800,184
1,050,303
666,611
267,966
(2)

(2)
(2)

12,800

110,373 398,672,772 197,212,400

(2)

1,387,752 I
41,299,362

$581,557

$581,557

651,175

651,175

747,391

747,391

549,666
369,592
303,872
283,955
242,779
232,725
230,006
201,797
189,695
184,025
163,148
732,312
573,810
405.067
529, 803
393,599
297,796
140,055
148,804
130,683
134,449
362,554
146,215
87,952
20,739
(22)
( 2)
()
(2)

131,721
9,166,942

$14,142
39,507
54,881
57,131
62,994
73,956
71,590
79,616
81,632
86,098
447,580
480,680
447,422
750,013
755,460
665,811
438,248
503,612
476,841
543,677
2,119,821
1,136,675
738,227
228,169
(22) '
( 2)
()

549,666
383,734
343,379
338,836
299,910
295,719
303,962
273, 387
269,311
265,657
249,246
1,179,892
1,054,490
852, 489
1,279,816
1,149,059
963,607
578,303
652,416
607,524
678,126
2,482,375
1,282,890
826,179
248,908
(22)
( 2)
()

(2)

(2)

3,110,259

3,241,980

13,464,042 22,630,984

MASSACHUSETTS.
$1,000 to $2,0001
20,064 $30,114,831 $37,988,400 $3,794,624
1,641,835 $1,439,441
$1,000 to $2,000
76.577 113,329.085 76,137,400
4,674,509
$2,000 to $3,0001
22.165 50,133,997 51,474,200
3,0-5,714 * 1,522," 326*
57,550 143,205,478 102,012,800
*•>,000 t o $3,000
1,601 5,578,961 2,834,800 4,231,815
$3,000 t o $4,0001
3,580, 517 "2,015,* 328"
36,859 127,111,575 73,082,000
$3,000 to $4,000
l,841,.2OO 4,412,535
$4,000 to $5,0001
1,201 5,360,165
1
Nontaxable. Personal exemption and dividends exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$1,439,441
1,522,' 326
2,6i5,*328

79

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
MASSACHUSETTS—Continued.

Income class.

$1,000 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 $0,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 to $150,000....
$150,000 to $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 $1,000,000...
$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 2
Grand total

Number
of

returns.

Exemptions frem
normal t a x .

Net
income.

Normal
Personal
Dividend
exemption.

21,285 $95,315,825 $42,354,600
6,122 33,706,679 11,833,400
8,127,200
4,226 27,480,145
3,072 23,149,625
5,810,600
4,405,600
2,336 20,019,551
3,442,200
1,801 17,182,952
2,754,600
1,461 15,357,358
1,206 13,906,063
2,255,600
1,761,200
955 12,005,406
1,597,000
857 11,640,191
1,325, 400
721 10,515,048
2,518 43,775,607
4,652,200
2,720,400
1,465 32,876,739
1,023 28,269,150
1,928,000
1,089 37,725,653
2,018,800
618 27,662,554
1,114,600
685,800
388 21,276,305
438,400
252 16,347,814
335,800
174 13,051,794
217,800
124 10,564,467
9,548,613
101
189,200
447,800
262 31,919,164
115 19,876,811
208,600
92,600
46 10,185,249
7,100,086
26
48,200
7,522,183
40,600
22
4,582,025
19,400
10
4,037,465
13,400
7
3,505,222
7,000
4
3
(2)
(2)
1
(2)
(2)

5,868,222

tax.

Surtax.

Total

tax.

:

$5,437,768
5,690,084
4,893,333
4,950,375
4,773,203
4,573,794
4,018,505
3,612,243
3,920,383
3,421,045
3,127,069
14,608,908
10,839,776
10,160,025
14,757,822
11,079,298
8,574,854
7,362,885
5,799,907
4,449,393
3,828,999
14,520,683
7,796,158
3,671,667
2,175,450
3,143,492
1,111,045
1,508,444
2,115,960
(2)
(2)

$1,896,479
689,907
654,577
573,873
549,061
489, 775
481,885
495,776
387,255
428,564
396,442
1,615,460
1,337,325
1,162,610
1,534,005
1,189,017
923,283
661,146
537,106
493,585
447,988
1,404,480
1,036,876
500,083
382,225
339,369
274,635
205,254
105,180
(2)
(2)

$1,896,479
720,152
$30,245
83,940
738.517
134,473
708,346
168,762
717,823
170,065
659,84C
188,221
670,106
204,985
700,761
205,780
593,035
227,945
656,509
232,135
628,577
1,271,443 2,886,903
1,362,072 2,699,397
1,523, ,836 2,686,446
2,705,901 4,239,906
2,687,907 3,876,924
2,599,106 3,522,389
2,402,522 3,063,668
2,244,159 2,781,265
2,077,434 2,571,019
2,111,217 2,559,205
9,133,092 10,537,572
7,164,775 8,201,651
4,156,157 4,656,240
3,155,311 3,537,536
3,606,196 3,945,565
2,371,777 2,646,412
2,188, 549 2,393,803
2,017,382 2,122,562
(a)
(2)
(2)
(2)

494,090

422,851

268,307 1,090,808,058 446,223,200 201,808,207

26,593,167

59,973,771 86,566,938

$843,191

$843,191

6,400

3,548,384

3,971,235

MICHIGAN.
$1,000 to $2,000 l
$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
130,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
1

14,371 $22,700,808 $29,347,200
50,663 71,866,830 50,975,600
18,950 42,938,953 43,804,800
36,769 92,124,018 67,704,200
1,553,048
1,094,200
475
24,783 85,243,657 53,263,800
159
706,010
317,200
15,721 70,201,258 33,536,800
5,489 30,026,820 11,366,600
3,418 21,198,972
7,217,400
4,510,200
2,143 15,985,607
1,387 11,741,180
2,841,200
2,164,800
1,061 10,050,056
8,845,960
1,718,400
845
7,894,576
688
1,404,800
6,682,077
1,093,200
536
5,887,130
891,000
436
4,876.581
344
679,000
2,478,000
1,228 21,142^499
673 15,025,243
1,310,200
763,600
378 10,337,203
809,400
431 14,781,790
240 10,623,929
458,200
8,554,848
288,200
157
4,400, 789
135, 400
68
3,562,999
89,200
48

$672,295
298,512
1,709,281
972,388
703,791
1,505,570
574,874
1,848,516
2,244,952
2,316,801
2,070,705
1,771,451
1,735,705
1,605,324
1,483,856
1,126,813
1,329,473
1,025,647
5,252,523
4,258,010
3,630,222
5,374,061
4,104,444
3,208,227
1,544,115
1,661,069

Nontaxable. Personal exenption and dividends exceed net income.
"Classes grouped to conceal net income and identity of tax payers.




947,611

947,611

1,221,724

1,221,724

1,402,880
646,915
583,741
464,949
375,865
346,486
330,387
300,425
275,917
238,569
214,603
927.089
674,494
440,178
645,965
462, 757
389, 406
210,257
141,537

$26,018
47,694
83,394
88,244
101,106
108,693
115,651
113,710
114,648
108,745
612,297
622,811
566,666
1,057,886
1,019,393
1,0*8,976
046,421
608,964

1,402,880
672,933
631,435
548,343
464,109
447,592
439,080
416,076
389,627
353,217
323,348
1,539,386
1,297,305
1,006,844
1,703,851
1,482,150
1,428,382
856,678
750,501

80

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
MICHIGAN"—Continued.

Income class.

$80,000 to $90,000.. $90,000 to $100,000..
$100,000 to $150,000.
$150,000 t o 200,000.
$200,000 to $250,000.
$250,000 to $300,000.
$300,000 to $400,000.
$400,000 to $500,000.
$500,000 to $750,000.
$750,000 to $1,000,000..
$l,000,000to $1,500,000.
$1,500,000 to $2,000,000.!
$2,000,000to $3,000,000. |
$3,000,000to $4,000,000.|
$4,000,000 to $5,000,000.1
$5,000,000 and over
I
Classes grouped ?
Grand total

Number
of
returns.

Exemptions from
normal tax.
Net
income.

Normal

tax.

Personal
exemption. Dividends
$2,913,546
3,214,579
8,701,602
4,517,921
3,579,710
1,103,184
698,500
(2)

$71,800
59,400
131,200
39,800
32,800
7,000
4,600
(2)

$1,038,591
1,949,661
4,013,405
3,399,523
2,465, 588
609,402
285,103
(2)

$139,177
107,852
387,386
95,247
116,643
38, 751
32,452
(2)

Surtax.

$581,104
712,668
2,444,599
1,633,296
1,467,985
491,951
337,075
(2)
()

Total
tax.

$720,281
820,520
2,831,985
1,728,543
1,584,628
530,702
369,527
(2)

(2)

()
41,793,310

25,600

20,208,235

()
1,825,985

()
26,379,944 28,205.929

181,662 665,475,193 320,634,800

88,048,133

14,828,439

41,129,939 55,958,378

$540,631

$540,631

MINNESOTA.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 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 t o $12,000
$12,000 t o $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 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 to $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000.. -.
$250,000to $300,000....
$300,000 to $400,000....
$400,000to $500,000..-.
$500,000to $750,000....
$750,000 to $1,000,000.
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 a n d o v e r . . . .
Grand tota,
1
8

13,594 $20,915,030
35,243 48,437,763
15,027 34,162,763
27.169 67,200,472
2,162,900
667
13,923 47,541,760
900,872
200
6,591 29,576,363
3,102 17,079,948
2,107 13,629,803
1,510 11,262,204
7,546,541
888
6,069,562
646
4,892,186
470
4,304,001
374
3,528,013
282
2,987,573
221
2,866,230
199
644 10,369,625
6,960,391
312
4,952,116
185
6,889,084
200
4,597, 860
102
3,683,935
67
2,859,582
45
2,586,523
34
1,977,009
23
1,968,293
21
5,255,225
44
1,759,675
10
1,081,342
5
4
1,123,012

$27,760,000
35,358,400
37,912,200
53,389,200
1,482,800
30,672,800
446,400
14,279,600
6,538,000
4,321,600
2,996,400
1,930,800
1,395,400
1,003,600
786,200
587,400
450,600
422,000
1,337,400
650,600
367,000
393,200
205, 400
125,600
89,200
60,200
38,200
43,000
82,200
18,400
10,200
7,400

$359,756
403,521
772,657
1,190,139
686,825
1,746,481
546,948
2,800,493
1,367,400
1,471,010
1,419,435
1,184,134
963,060
804,993
1,055,774
684,421
753,487
663,972
3,120,302
2,150,203
1,754,749
2,707,871
1,832,319
1,886,329
1,276,909
1,710,533
1,807,821
1,031,719
2,919,980
940,988
911,231
1,249,029

1,315,453
1,477,574

5,000
4,000

547,388

547,388

"605," HO

605,170

493,960
341,120
331,067
272,414
235,172
221,031
183,707
153,024
144,030
116,513
114,005
444,857
297,138
212,661
285, 716
199,331
136,309
117,472
66,125
29,987
66,464
190,304
66,703
19,125
16,762

$15,208
40,545
59,079
57,331
62,774
60,815
63,483
60,910
58,568
63,442
277,062
289,063
258,118
499,531
454,604
445,700
423,822
453,454
405,039
435,242
1,480,194
640,516
436,533
503,847

493,960
356,328
371,612
331,493
292,503
283,805
244, 522
216,507
204,940
175,081
177, 447
721,919
586,201
470,779
785,247
653,935
582,009
541,294
519,579
435,026
501,706
1,670,498
707,219
455,658
520,609

235,393

79,252
117,566

674,475
832,106

753,727
949,672

123,914 383,920,683 225,170,400 I 44,409,882

6,645,004

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




9,051,461 !15,696,465

81

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
MISSISSIPPI.

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 $4,000i
$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
1
$12,000 to $13,000
j
$13,000 to $14,000
$14,000 to $15,000
1
$15,000 to $20.000
1
$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....
$300,000to $400,000....
$400,000 to $500,000....
$500,000to $750,000....
$750,000to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped 2,

Grand total

Number
of
returns.

2,241
3,817
3,362
4,103
50
3,358
30
2,468
1,116
726
458
334
243
203
131
136
121
85
316
172
90
111
52
31
15
11
4
3
11
3
2
1

Exemptions from
normal tax.

Net
income.

Total
tax.

Normal

tax.

Personal
exemption. Dividends.

$3,514,032 $4,619,400
5,661,958 3,838,600
7,640,194 8,004,600
10,351, 111 7,252,400
135,200
161,123
11,599,001 6,946,800
77,800
145,137
11,089,247 5,176,400
6,052,162 2,337,600
1,499,400
4,478,749
993,800
3,380,643
716,600
2,893,526
524,400
2,350,045
423,000
2,114,172
290,200
1,480,212
280,000
1,688,724
254,600
1,626,665
173,400
1,230,784
662,200
5,031,961
370,800
3,831,299
191,400
2,372,107
229,000
3,717,565
103,600
2,296,983
71,000
1,673,685
35,200
968,094
27,400
789,533
8,800
354,750
4,600
285,512
21,000
1,313,397
7,600
481,676
(2)
(2)

$90,162
30,328
95,802
97,586
40,488
211,243
86,602
281,241
300,068
253,867
205,630
144,737
133,001
134,767
140,573
144,383
178,542
121,498
629,577
382,722
167,020
304,736
99,414
73,547
95,061
140,414
48,362
196,894
225, 779
8,322
(2)

$72,928

$72,928

120,967

120,967

179,087

179,087

227,759
129,311
112,059
112,688
107,062
94,218
94,7-53
65,097
82,106
86,239
63,190
284,212
222,861
155,267
239,918
164,047
119,346
65,675
45,110
22,541
13,572
82,707
37,041

$4,803
12,344
18,560
• 21,740
22,814
26,472
21,390
28,522
31,825
27,351
158,650
159,133
132,505
270,152
220,887
202,914
144,796
123,069
69,241
64,066
369,803
166,268

227,759
134,114
124,403
131,248
128,802
117,032
121,225
86,487
110,628
118,064
90,541
442,862
381,994
287,772
510,070
384,934
322,260
210,471
168,179
91,782
77,638
452,510
203,309

285,333

337,835

688,006

6,200

23,295

52,502

23,804 101,262,053

45,283,000

5,085,661

3,052,263

2,582,638 5,634,901

$486,733

$486,733

MISSOURI.
$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 15,0001
$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
1
8 Nontaxable.

14,065
28,755
11,633
25,168
730
16,728
212
10,242
4,768
2,914
1,961
1,364
1,016
750
623
486
403
341
1,138

$22,147,201
40,920,063
26,857,793
63,370,541
2,488,775
57,526,687
941,538
45,922,227
25,940,908
18,744,940
14,624,843
11,537,649
9,636,376
7,904,693
7,166,730
6,056, 853
5,442, 545
4,945, 210
19,580,620

$29,825,100
28,983,600
29,052,900
47,525,600
1,894,800
34,588,600
418,500
21,341,000
9,881,800
5,967,800
4,032,400
2,789,000
1,990,600
1,491,200
1,220,000
965,000
793, 200
649, 000
2,210, 800

$686,455
196,877
1,583,576
594,789
853,774
1,248,398
742,958
1,913,981
2,159,645
2,462,979
2,020,676
1,903,298
1,799,091
1,578,786
1,584, 431
1,440,998
1,396,673
1,334,641
5,763,617

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




617,432
874,742

874,742

902,783
550,250
422,242
399,172
341,679
326,018
285,187
262,976
230,075
209,160
190,131
743,644

902,783
571,359
475,044
473,011
423,649
422,011
391,577

$21,109
52,802
73,839
81,970
95,993
109,390
106,009
103,567
106,896
109,120
567,429

333,642
316,056
299,251
1,311,073

82

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
M I S S O U R I - Continued.

Income class.

Number
of
returns.

Exemptions from
normal tax.

Normal
tax.

Net
income.
Personal

Surtax.

Total
tax.

I Dividends. I

exemption, j
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 t o $70,000
$70,000 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....
$500,000to $750,000....
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to$4,000,000.
$4,000,000 to $5,000,000.

594 $13,255,923 $1,140,800
9,901,387
362
693,400
768,600
407 13,974,970
8,608,553
356,400
194
7,818,219
264,200
143
4,981,873
151,000
78
4,312,591
104,000
58
2,858,117
61,200
34
1,527,019
30,600
16
4,469,791
63,400
38
1,716,180
21,400
10
1,714,192
17,200
8
3,400
512, 234
2
4,600
1,039, 292
3
4,000
851,971
2
3,000
1,144, 807
2

$4,385,221
3,469,016
5,582,906
3,545,873
2,632,837
2,420,149
2,113,223
1,072,284
795,276
2,198,481
465,669
1,000,882
248,400
87
4,053
1,078,935

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

$552,462 $1,090,937
533,295
947,266
1,566,599
1,188,934
1,325,308
915,665
906,281
687, 825
392,665
1,423,729
712,609
756,429
220,921
241,398
500,283
582,289
433,671
500,865
619,696
637,363

$538,475
413,971
565,064
361,473
370,235
190,579
167,415
136,279
50,681
182,604
96,845
67,832
20,477
82,006
67,194
17,667

1,001,535
827, 461
955,073
725,086
738,866
551,546
341,984
1,241,125
615,764

"I"
125,248 470,443,311 229,308,100 62,278,935 j 10,171,021

11,975,489 22,146,510

MONTANA.
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,00i
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,000 *
$4,000 t o $5,000
$5,000 to $6,000

6,213
13,424
5,357
8,877
238
4,336
79
2,015
729
333
248
150
120
76
67
48
33
38
100
52
17
25
8

§9,977,892
19.814,096
12,132,953
21,879,211
799,632
14,767,314
353,075
9,073,732
3,998,668
2,141,550
1,862,868
1,268,227
1,130,999
798,869
767, 893
596,679
446,658
552,485
1,714,220
1,164,733
459,015
842, 815
346,525
268,221

$13,325,600
13,455,000
13,516,800
15,521,600
589,600
9,010,600
177,600
4,382,200
1,592,400
693,200
510,600
314,600
249,800
158,400
136,000
100,600
67,000
82,200
180,200
108,600
35,400
53,200
14,400
10,000

$186,539
72,022
275,441
157,890
313,656
397,660
210,028
260,594
224,175
267,058
262,895
145,020
226,653
191,377
145,842
159,402
87,356
132,798
572,281
363,164
135,916
424,815
123,183
91,560

$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
C2)
$100,000 to $150,000....
(2
$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.
1
Nontaxable. Personal exemption and dividends exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$250,189

$250,189

263,820

' 2*63,"820

*2i7,'624"

217,624

177,934
85,053
48,577
51,696
42,676
35,808
26,685
29,147
21,217
18,070
21,007
66,888
48,117
20,872
32,637
16,503
12,451 |

$3,559
6,000
9,943
9,521
11,114
11,097
11,231
10,087
8,803
12,251
49,008
47,483
24,375
59,231
32,599
32,093

177,934
88,612
54,577
61,639
52,197
46,922
37,782
40,378
31,304
26,873
33,258
115, 896
95,600
45,247
91,868
49,102
44,544

(2)

83

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
MONTANA—Continued.
Exemptions from
normal tax.

Number
Income class.

of

I

returns. !

$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
45,000,000 and over
Classes grouped 2
Grand total

Normal
tax.

Net
income.

Total
tax.

Surtax.

Personal
exemption. Dividends.

I $1,222,327

$8,600

42,593 1108,380,657

74,294,200

$650,662
6,077,987

$44,997

$543,100

$588,097

1,531,968 i
!

881,495

2,413,463
I

NEBRASKA.
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000to $150,000....
$150,000to $200,000....
$200,000 to $250,000
$250,000to $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.
$l,500,000to $2,000,000.
$2,000,000toS3,000,000.
$3,000,000 to $4,000,000.
14,000,000 to $5,000,000.
$5 000,000 a n d over. .
Classes grouped2
Grand total

10,877
18,885
10,390
15,339
631
12,798
144
7,267
3,571
2,217
1,410
870
596
464
311
250
215
156
441
183
114
94
48
29
16
6
8
5
4
]_

I

$17,366,972 $24,342,400
27,562,723 18,915,000
24,102,949 24,844,800
38,776,792 28,880,000
1,640,600
2,057,446
44,063,814 27,457,400
292, 800
630,711
32,674,649 15,948,200
7,846,800
19,569,892
4,981,200
14,288,790
3,114,600
10,522,680
1,900,000
7,270,068
1,289,200
5,659,259
1,004,400
4,865,796
659,600
3,578,382
539,600
3,123,036
462,400
2,899,539
336,800
2,261,732
898,200
7,573,665
364,200
4,034,206
232,000
3,107,888
185,800
3,171,447
96,800
2,120,043
58,800
1,570,340
31,800
1,038,269
11,000
450,381
16,600
675,421
9,200
477,218
8,200
504,769
(2)
(»)
(2)
(2)

(2)
(2)

$179,404
80,254
351,145
214,989
480,006
662,845
477, 769
467,961
660,984
715,827
639,930
498,848
482,934
437,008
419,293
393,190
319,177
275,978
1,245,093
789,484
684,322
778,834
675,050
334,059
255,585
53,436
116,119
72,408
120,672
(2)
(2)
(3)

$343,332

$343,332

393,233

393,233

638, 594

638,594

655, 802
438, 659
362,377
318,092
246,238
219, 520
204,373
153,294
136,619
139,498
106,961
368,312
199,735
159,043
159,064
100,588
84,410
58,708
29,895
41,290
30,748
29,422
(2)

655,802
455,307
403, 766
372,951
294.627
275,834
264,171
206,353
190,202
195,455
156,821
586,085
364,364
325,220
377,958
304,012
274,342
210,257
107,801
174,072
137,641
177,941
(2)

(2)
(2)

$16,648
41,389
54,859
48,389
56,314
59, 798
53,059
53,583
55,957
49,860
217,773
164,629
166,177
218,894
203,424
189,932
151, 549
77,906
132, 782
106,893
148', 519
(2)
!

(*)
(2)

(2)
(2)

1
11,000

381,591

84,165

668,697

752,862

87,344 287,457,592 166,379,400

13,264,195

5,701,972

2,937,031

8,639,003

1,458,715

NEVADA.
$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
53,000 to $4,000
$4,000 to $5,0001
1
2

1,006 $1,554,656
629 5,286,237
665 1,518, 675
1,834 4,469,585
59,124
17
828 2,798,620
22, 458
5

$2,146, 800
3,627,400
1,663,000
3,000, 400
54,600
1,712,000
10, 800

$30,105 |
21,651 I
21, 226
34,485
9,760
53,613
15,318

Nontaxable. Personal exemption and dividents exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




$65,130 1

$65,130

57,134 !

57,134

41,377 i

41,377

84

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION" BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
NEVADA—Continued.

Income class.

$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$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 000to $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

Number
of
returns.

349
115
84
60
31
33
13
15
14

Exemptions from
normal tax.

Net
income.

9
16
8

$1,557,068
605,382
534,023
449,225
252,462
323,499
143,527
173,673
170, 403
65,416
130, 543
266,421
166, 228

1
2

(2)

0

3

Dividends.

$708,400
224,200
179,400
127,200
61,000
64,200
25,000
28,200
27,600
8,400
21,400
32, 800
15,200

$39,487
66,696
66,707
25,491
49, 801
39,430
16,350
29,710
43,264
7,515
54,758
75,072
67,434

$35,124
12,179
11,380
13,933
6,364
12,345
6,078
6,829
5,798
3,121
2,762
9,759
5,241

$290
1,454
2,358
1,630
3,420
1,950
2,570
2,760
1,220
2,850
7,160
6,220

Total
tax.

$35,124
12,469
12,834
16,291
7,994
15,765
8,028
9,399
8,558
4,341
5,612
16,919
11,461
(2)

1

(2)

(2)

. .

8,740

3,779
7,071
2,918
4,638
169
2,947
72
1,786
587
382
267
172
123
111
74
61
50
44
134
61
42
40
31
12
9
6

(2)

(2)

.

339,907

9,000

204,030

15,451

91,115

106,566

20,887,132

13,747,000

971,903

310,005

124,997

435,002

$5,720,662
9,955,537
6,709,347
11,477, 800
570,406
10,130,265
324,712
8,019,142
3,183,060
2,448,954
1,982,170
1,459,779
1,169,166
1,161,672
851, 497
760,839
673,928
640, 029
2,306,546
1,348,222
1,143, 540
1,371,829
1,381,076
653,031
590,910
450, 261

HAMPSHIRE.

$7, 526,600
7,112,800
6,849,600
8,272,800
379,400
6,003,400
122,200
3,683,400
1,176,000
757,800
505,800
317,800
229,400
203,000
128,800
113, 800
91,600
84,800
253,800
105,800
84,000
71,000
61,400
16, 800
13,000
12,200

$649,905
83,534
609,577
247,677
281,239
450,328
284,109
566,560
485,334
555,682
614,284
435,424
368,379
330,773
263,066
245,909
179, 856
253,689
799,115
612, 216
597,436
762,106
400, 864
252,957
273, 582
48,105

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




Surtax.

j

NEW

$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
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000

Normal
tax.

Personal
exemption.

$111,488

$111,488

121,775

"i2i,775

149,098

149,098

150,825
58,703
46,757
38,918
38,330
30,917
37,535
28,961
23,814
25,878
20,190
87,155
46,054
36,463
43,491
67, 871
28,245
25,985
30,228

$2,503
6,851
10,071
11,094
11,670
14,220
12,552
12,999
13,174
14,200
66,813
55,179
61,410
97,581
134,213
79,482
88,541
77,928

150,825
61,206
53,608
48,989
49,424
42,587
51,755
41, 513
36,813
39,052
34,390
153,968
101,233
97, 873
141,072
202,084
107,727
114, 526
108,156

85

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION" BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
N E W HAMPSHIRE—Continued.

Income class.

$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...
Cl asses grouped 2
Grand total

Number
of
returns.

5
2
4
2
1

Exemptions from
normal tax.
Net
income.

Normal

$9,400
4,000
7,000

$423,438
189,074
465, 755

1

Grand total
1
2

$135,041
31,445
332, 044

$25,550
12, 885
11, 355

s

$83,470
41, 884
128,234

$109,020
54,769
139, 589
(!)

25,601

1,002,671

8,800

248,475

57, 231

432,059

489, 290

78,565,318

44,206,200

11,398,711

1,355,702

1,456,128

2,811,830

25,261 $39,147,788
56 ,907 81,022,346
,844 54,297,662
46 ,251 115,635,901
1 ,152
3,875,164
35 060 120,895,844
650
2,877,963
18 044 80,906,140
6 ,116 33,422,145
3 ,917 25,294,013
2,633 19,662,866
1 ,820 15,414,726
1 ,542 14,614,807
1 ,040 10,892,498
884 10,163,514
798
9,964,334
578
7,797,051
485
7,052,123
1 ,625 27,990,938
954 21,291,054
553 15,184,271
591 20,269,315
323 14,302,504
189 10,327,312
144
9,318,087
73
5,435,949
65
5,510,708
42
3,966,068
122 14,857,152
41
7,249,672
16
3,509,765
16
4,414,749
8
2,714,397
5
2,160,711
4 2,336,595
2
(2)
1
1

(2)

JERSEY.

$50,191,600 $1,882,354
57,309,400
488,526
58,099,400
2,667,556
1,364,023
84,513,600
2,160,200 2,656,844
73,511,000 2,848,091
1,156,800 2,264,479
38,034,400 3,299,176
13,722,000
2,407,006
8,114,200 2,956,534
5,365,400 2,407,270
3,669,600 2,150,324
3,103,800 2,236,981
2,099,400
1,764,185
1,790,600 1,740,091
1,590,600 1,853,514
1,144,800 1,608,779
972,200
1,202,242
3,190,200 6,674,486
1,862,400 5,624,905
1,078,600 4,187,460
1,131,400 6,196,870
631,000
4,948,494
350,800 3,770,706
277,200 3,360,451
133,400 2,106,639
110,400 2,388,309
75,800 1,751,955
208,200 6,839,506
67,600 3,610,449
30,400
1,306,451
32,800 1,099,130
12,600
1,091,146
11,000 1,067,017
7,800 2,273,479
(2)
(( 22))
(2)

$948.075

$948,075
1,229,699

1

1,811,883

1 811

1 596,668
746,675
631,414
584,187
515,963
523,529
422,094
413,724
429,976
321,806
314,856
1,255,079
982,103
707,281
964,258
673,301
490,089
449,705
250,492
249,532
181,630
646,106
286,935
171,604
258,434
137,065
84,351
59,129

9 9 Q 6QQ

1 596 668

$28,680
74,739
103,401
117,304
143,964
135,682
149,388
173,344
151,682
158,005
810,214
882,520
823,098
1, 457,993
1, 374,676
1, 257,687
1, 372,030
932,472
1, 089,549
878,003
4, 249,819
2, 645,721
1, 426,018
1, 969,020
1, 298,152
1, 103,798
1, 278,462
(2)
(2)

(2)

775,
706,153
687, 588

633 267
667, 493
557, 776
563, 112
603, 320
473, 488
472, 861
2, 065, 293
1, 864, 623
1, 530,379
2,422, 251
2, 047, 977
1, 747,776
1, 821, 735
1, 182,964
1, 339, 081
1, 059, 633
4, 895, 925
2, 932, 656
1, 597, 622
2, 227, 454
1, 435, 217
1, 188, 149
1, 337, 591

(2)
(2)

7,000

3,478,688

137,785

2,760,573 2,898, 358

231 ,757 828,428,672 415,767,600

99,574,116

18,475,428

28, 845,994 47, 321, 422

4,652,540

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




Total
tax.

Surtax.

*
NEW

$1 000 to $2,000 '
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000..
$3,000 to $4,0001
$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 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....
$150,000to $200,000....
$200,000to $250,000....
$250,000to $300,000....
$300,000 to $400,000....
$400,000to $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

tax. _

Personal
exemption. Dividends.

86

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
NEW

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 S 1,0001
$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 SI ,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 g r o u p e d 2 . . . .
Grand total

MEXICO.
Exemptions from
normal tax.

Net
income.

Personal
exemption. Dividends.

1,039 $1,611,800 $2,296,600
2,132 3,211,526 2,163,600
2,273 4,852,600 5,455,200
2,518 6,302,963 4,872,000
29
98,698
83,000
1,186
4,181,587 2,620,000
14
60,702
32,400
671 3,036,114
1,442,200
288 1,563,830
600,600
183 1,162,645
368,600
111
821,597
242,200
62
525,866
139,800
46
436,783
102,200
33
344,918
'74,600
27
308,426
56,400
27
335,303
53,400
24
324,228
51,600
16
231,263
32,800
27
465,597
52,800
19
429,669
39,400
9
246,975
17,600
10
329,516
18,000
6
260,918
8,000
3
167,092
5,800
3
2
1
()

1
2

Total
tax.

|
$60,413

$60,413

82,898

82,898

82,158

82,158

87,208
33,889
24,594
20,788
17,098
15,678
18,357
12,710
13,220
13,744
9,646
17,252
18,125
11,134
14,071
5,589
6,569

$1,240
3,047
4,281
3,900
4,367
4,275
4,510
5,721
6,379
5,057
13,509
18,050
13,382
22,423
24,554
20,794

87,208
35,129
27,641
25,069
20,998
20,045
22,632
17,220
18,941
20,123
14,703
30, 761
36,175
24,516
36,494
30,143
27.363

(2)

i

10,757

274,374

7,600

127,872

10,459

43,381

53,810

31,587,990

20,836,400

1,977,416

575,600

198,870

774,470

46,106
183,455
50,631
135,744
2,049
93,554
494
53,082
25,000
16,521
12,412
8,088
6,711
5,219
4,226
3,686
2,996
2,599
8,847

$70,229,979
266,423,470
114,900,100
337,362,829
6,887,170
322,018,364
2,121,762
237, 867, 797
135, 894,201
106,444,426
92, 527,363
68,723,801
63,775,371
54,803,462
48,621,169
46,080,250
40,516,064
37, 809, 288
153,153,627

YORK.

$92,074,600 $3,579,404
181,491,200 3,189,802 $3,270,659
117,643,400 4,664,755
236,048,800 9,082,922 3,693,681
3,947,600 3,526,341
188,306,800
8,255,576 5,055,173
918,400 1,687, 765
108,101,000 10,955,771 4,787,182
49,984,600 10,497,299
2,997,844
32, 788,000 10,808,105 2,686,611
24,687,000 10,367,078
2,657,142
15,726,800 9,871,477 2,365,016
13,015,600 9,939,358 2,231,809
10,009,000 11,056,495 1,877,331
8,159,000 8,499, 943 1,910,840
7,084,600 8,455,368 1,979,103
5,786,000 7,568,026
1,781,109
4,908,000
7,013, 305 1,732,364
16,713,400 32,493,453 7,192,934

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




Surtax.

I

NEW
$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 SI 1,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to 120,000

$25,616
19,104
57,780
73,406
30,185
81,483
32,455
124,151
117,167
115,357
144,065
58,322
61,436
31,802
40,657'
62,921
52,184
46,708
152,305
124,477
46,872
98,369
179,832
72,890

Normal
tax.

$3,270,659
3,693,681
5,055,173
$115,096
307,520
449,773
521,438
634,691
676,789
713,992
791,398
791,362
833,592
4,442,807

4,787,182
3,112,940
2,994,131
3,106,915
2, 886,454
2, 866,500
2, 554,120
2,624,832
2,770,501
2,572,471
2,565,956
11.635,741

87

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
N E W YORK—Continued.
Exemptions from
Income class.

Number
of

income.

returns.
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000....
$100,000 to $150,000...
$150,000 to $200,000...
$200,000 to $250,000...,
$250,000 to $300,000...
$300,000 to $400,000...
$400,000 to $500,000....
$500,000 to $750,000...,
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000. .
$5,000,000 and over....|

Grand total

$5,216
3,452
4,190
2,387
1,581
1,026
111
534
392

1,034

434
223
123
117
69
58

27
12
5
3
2
3

normal tax.

Net

Personal
exemption. Dividends.

1
2

Surtax.

Total

tax.

28,130,942

8,600

30,489,514

108,337

18,085,642 18,193,979

683,085 3,436,343,179 1,157,089,600 614,692,594 107,301,114 292,491,237 399,792,351

2,141
5,476
6,092
6,661
233
5,845
45
3,838
1,789
1,277
806
516
384
287
245
187
166
121
429
211
112
126
71
36
17
18
8
12
13
9
3
1
5
3
2

$3,312,780
8,197,685
13,990,745
16,743,188
809,643
20,298,885
198,500
17,172,174
9,739,342
8,155,234
5,864,039
4,377, 268
3,640,268
2,996,701
2,808,955
2,327,646
2,236,801
1,752,556
7,335,177
4,692,380
3,072,194
4,311,678
3,156,138
1,959, 743
1,103,663
1,341, 779
663,383
1,146,840
1,515, 538
1,537,426
684,448
(2)

CAROLINA.

$4,218,200
5,472,000
14,298,200
11,988,600
559,200
12,395,200
102,200
8,506,800
4,016,200
2,856,000
1,796,400
1,123,800
843,600
646,800
526,600
404,600
351,200
267,000
918,600
454,000
240,400
257,400
147,800
78,600
30,800
38,600
17,200
26,000
22,800
18,200
6,000
(22)
(2
()

$27,328
71,457
271,139
186,474
300,832
526,533
115,046
559,523
650,044
651,040
645,763
645,278
464,394
493,203
457,057
731,639
468,920
325,990
1,457,262
1,055,085
655, 255
1,106,499
894,660
826,333
488,402
424,641
106,405
262,689
652.972
670.973
431,042
(2)

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




tax.

116,786,655 $9,722,800 $28,017,924 $5,755,826 $4,844,644 10,600,470
94,481,661 6,362,200 23,364,737 4,843,864
5,087,337 9,931,201
144, 821,133 7,685,800 40,572,637 7,360,253 10,418,943 17,779,196
106,775,352 4,370,600 29,895,251 5,664,477 10,372,527 16,037,004
86,537,738 2,900,600 25,725,000 4,625,730 10,736,721 15,362,451
66,270,702 1,848,200 20,880,027 3,409,991 9,721,146 13,131,137
58,069,454
1,406,200 18,733,803 3,078,038 9,969,070 13,047,108
45,500,628
973,000 14,357,166 2,475,523 8,951,419 11,426,942
37, 202,257
684,000 11,797,561 1,953,631 8,243,121 10,196,752
124,048,225 1,845,400 44,812,377 6,739,128 35,044,727 41,783,855
73,962,935
769,000 29,234,249 3,842,268 26,446,274 30, 288,542
49,421,652
407,800 20,045,326 2,535,639 20,177,355 22,712,994
33,322,784
211,000 13,151,797
1,724,990 14,767,007 16,491,997
39,400,062
200,800 16,291,679 2,094,321 18,796,761 20, 891,082
30,736,882
122,800 15,645,079
1,544,728 15,813,693 17,358,421
33,362,174
93,600 19,278,842 1,236,873 18,075,749 19,312,622
23,195,889
50,400 14,762,224
958,807 13,320,536 14,279,343
14,888,690
19,000 8,152,296
549,101 8,879,940 9,429,041
8,354,848
6,000 3,684,237
416,393 5,100,200 5,516,593
7,721,715
4,000 6,569,988
164,398 4,819,247 4,983,645
7,190,308
4,000 7,718,637
4,540,720 4,540,720

NORTH
$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
$6,000 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
160,000 to $70,000
$70,000 to $80,000
180,000 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.

Normal

$107,605 j

$107,605

183,120 !

IS3," 120

300,401

300,401

325,119
203,383
198.468
157.469
141,474
131,694
108,231
110,702
97,864
92,063
73,855
329,039
220, 571
154,677
219,885
156,330
99,428
46,265
70,099
41,692
67,284
67,920
70,907
19,293
(2)

$8,048
23,062
29,087
33,195
36,148
36,395
41,079
39,718
43,289
38,538
210,478
192,935
168,001
306,229
305,747
238, 276
163,137
232,066
128,137
257,271
417, 711
550,550
283,199
(2)

325,119
211,431
221,530
186, 556
174,669
167, 842
144,626
151,781
137,582
135,352
112,393
539,517
413,508
322,678
526,114
462,077
337,704
209, 402
302,165
169, 829
324,555
485,631
621,457
302,492
(2)

88

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
NORTH

Income class.

Exemptions from
normal tax.

Number
of
returns.

Net
income.

Normal
tax.

Personal
exemption. Dividends.

Surtax.

Total

tax.

j

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

CAROLINA—Continued.

$18,200

$4,470,670
37,185 161,613,467

$2,569,143

$179,722

$2, 253,492 $2,433, 214

72,647, 200 19,193,021

3,974,560

6,035,788 10,010,348

$45,731

$77,117

$77,117

119,915
839,445
304,290

121,752

121,752

176,859

176,859

596,707
270,740
315,510
152,265
150,553
204,259
148,167
156,734
60,657
102,057
74,160
333,893
124,907
74,967
150,372

193,338
86,160
70,839
58,022
40,945
36,671
27,315
27,408
19,927
18,669
15,137
64,728
31,255
15,584
23,165

NORTH DAKOTA.
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000 1
$3,000 to $4,000
$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 SI 1,000.
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000..
$70 000 to $80,000
$80,000 to $90,000..
$90,000 to $100,000
$100,000 to $150,000..
$150,000 to $200,000
$200,000 to $250,000..
$250,000 to $300,000. -..
$300,000 to $400,000..
$400,000 to $500,000....
©500,000 to $750,000....
$750,000 to $1,000,000..
•1,000,000 to $1.500,000.
$1,500,000 to $2;000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped 2
Grand total

6,158 $10,815,149 $13,957,600
4,527 6,485,983 4,531,200
4,926,200
2.053 4,747,664
4,457 11,307,452 8,216,600
6,160,210 5,337,800
2.053
3,602 12,393,771 7,838,400
2,328 10,433,198
779 4,260,018
512 3,269,399
260 1,944,630
144 1,218,853
121 1,141,499
74
773,423
61
698,503
38
475,192
37
497,028
25
363,225
87 1,490,779
27
604,762
12
321,294
14
503,482
5
1

5,126,600
1,665,200
1,071,000
593,000
322,800
277,800
167,200
131,200
85,600
77,400
55,400
185, 400
54,800
25,600
27,000

$3,691
9,099
10,268
9,167
11,233
9,308
10,179
8,107
9,681
8,048
41,747
24,815
16,870
37,286

193,338
89,851
79,938
68,290
50,112
47,904
36,623
37,587
28,034
28,350
23,185
106,475
56, 070
32,454
60,451
(*)

i

i

1

|
27,375

285,432

12,400

47,752

16,899

29,220

46,119

80,190,946

54,686,200

4,273,081

1,121,790

238,719

1,360,509

OHIO.
$3,147,581
628,074 $1,263,112
38,728 88,108,173 91,115,400
5,062,201
1,825,133 1,447,339
57,496 143,548,888 106,092,200
$2,000 t o $3,000
1,598 5,354,803 3,167,600 2,966,576
$3,000 to $4,000 i
35,700 122,645,885 74,623,400 2,854,934 *i*8i4,'8ii
$3,000 t o $4,000
832 3,697,581 1,384,000 2,887,420
$4,000 to $5,000 i
1
Nontaxable.
Personal
exemption
and dividends exceed net income.
3
Classes grouped to conceal net income and identity of taxpayers.
$1,000 to $2,000 i
$1,000 t o $2,000

$2,000 to $3,0001




42,990 $66,627,637 $87,810,200
76,462 108,988,481 76,998,800

$1,263,112
1,447,339

89

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
OHIO—Continued.

I n c o m e class.

$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.
$1,500 000 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

Number
of
returns.

8,152
5,452
3,747
2,699
2,105
1,497
1,304
956
853
747
2 292
1,256
781)
838
458
256
172
96
89
50
118
45
21
a

12
5
11
4
1

Classes grouped 2

Grand total

Exempti ons from
normal tax.
Net
income.
Personal
exemption.

Dividends,

591,103,665 $43,478,600
44,408,281 16,987,400
35,230,069 11,272,200
27,998,629
7,673,600
22,850,568
5,466,000
19,979,554
4,225,600
15,727,442
2,966.400
15,057,853
2,560,000
1,868,400
11,961,294
11,526,416
1,653,400
10,825,024
1,436,600
39,527,162
4,427,800
27,983,700
2,412,600
21,639,428
1,519,600
1,562,800
29,011,607
20,400,761
876,600
466,200
13,916,748
11,096,891
316,000
7,127,811
180,800
7,558,287
164,600
4,751,628
88,000
14,271,828
217,800
7,678,331
76,800
4,574,207
35,400
2,446,798
16,800
4,104,604
22,800
2,243,326
8,200
20,400
6,812,224
(22)
()

$3,942,025
4,812,038
4,723,793
4,611,324
4,065,518
4,581,537
3,577,396
3,634,501
3,022,730
3,263,189
3,234,826
12,733,954
9,526,636
8,098,573
12,038,583
9,403,340
6,393,338
4,746,013
3,899,697
3,780,247
1,967,455
7,077,645
4,872,804
1,907,142
2,073,582
3,742,421
580,377
4,813,398
(2)
(2)

Normal
tax.

Surtax.

Total
tax.

$1,754,426
903,633
808, 356
727,138
848,778
640,513
544,130
537,965
449,901
422,065
410,485
1,511,063
1,135,046
868,585
1,179,958
771,904
547,948
452,796
264,723
277,805
207,098
572,895
253,217
173,739
53,723
53,459
129,637
185,889
(2)
(2)

$$36,143
101,134
139,061
160,562
198,001
194,116
222,705
203,877
224,807
236,118
1,134,068
1,152,845
1,171,668
2,086,488
1,977,047
1,684,001
1,627,921
1,219,158
1,494,625
1.059,492
4,053,231
2,748,314
1,852,083
1,085,671
1,968,019
1,155,845
3,738,191
(2)
(2)

$1 754 426
939,776
909,490
866,199
809,340
838,514
738.246
76O',67O
653,778
646,872
646,603
2,645,131
2,287,891
2,040,253
3,266,446
2,748,951
2,231,949
2,080,717
1,483,881
1,772,430
1,266,590
4,626,126
3,001,531
2,025,822
1,139,394
2,021,478
1,285,482
3,924,080
(2)
(2)

2,489,356

2,567,987

3,453,255

78,631

308,309 1,075,115,926 553,200,000 163,947, 256

21,090,768

4,330,342

7,000

35,414, 547 56,505.315

OKLAHOMA.
$135,996
41,914
$178,718
118,657
157,961
"295," i 79*
226,498
525,591
373, S73
268, 819
680,951
887, 238
388, 875
641,406
287,9.79
656, 845
247, 763
566, 317
217, 470
469,1S2
203, 275
340, 883
171,747
439,162
173, 388
375,056
138,407
220, 447
114,042
298,086
107,963
272, 528
445, 308
1,081, 029
302, 331
690, 023
260, 734
434, 540
668,925
577,519
208, 857
284,952
141,166
142.912
69,920
389.913
78,664
1
Nontaxable. Personal exemption and dividends exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.

81,000 t o $2,000i
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,0(00 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 t o $6,000
$5,000 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
860,000 t o $70,000
$70,000 t o $80,000




6,136
8,810
8,063
10, 883
210
10,025
97
7,550
3,031
1,772
1,106
717
533
391
344
231
183
154
503
245
161
153
79
38
17
19

$9,501, 538 $12,619, 800
13, 310, 042
8, 819, 800
18, 328,602 19, 394, 000
27, 562,315 20,080, 800
682, 862
459, 800
34,748, 676 21,263,400
436, 595
181,400
33,973,237 16,161,400
16, 430,508
6,191,400
11,411,911
3, 803, 400
8,238, 322
2,313,000
6,051,354
1, 523,200
5,057, 852
1,128, 400
4,093, 438
802, 800
3,944,963
752,600
2, 883, 800
485, 200
2,461, 327
387, 600
2, 227,664
311,400
8,672,217
1,040,200
5,462,297
497,000
4,378,584
336,600
5,229,974
312,000
3,476,163
161,600
2,086,911
78,400
1,093,287
35, 400
1,430, 312
37,000

$178,718
295, i?9
525,991
$13,125
32, 453
40, 289
45, 233
50,607
50,162
56,916
49,501
47,334
48, 568
247,097
226,427
234,262
374, 344
327,779
253,929
160,644
248,447

680,951
402,000
320, 432
288,052
262,703
253, 882
221,909
230,304
187,908
161,376
156, 531
692, 405
528,758
494,99G
683,031
536, 636
395,095
230,564
327, 111

90

STATISTICS OF INCOME.

TABLE 10.—PERSONAL

RETURNS—DISTRIBUTION

BY INCOME

CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
OKLAHOMA—Continued.

Income class.

$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.
$1,500,0001 o $2,000,000.
$2,000,000to$3f000,000.
$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.

12
3
16
9
2
1
3
1
1
1

Exemptions from
normal tax.
Net
income.

tax.

Surtax.

Total
tax.

$65,152
22,755
89,970
89, 210
1,029
(22)
(2)
( 2)
()

$193,389
62,449
484,440
593,688
173,
536
(22)
(2)
()
(2)

$258,541
85,204
574,410
682, 898
174,
565
(2)
(22)
()
(2)

Normal

Personal
exemption. Dividends.

$999,360
282,676
1,808,828
1,613, 827
430,
860
(22)
(2)
()
(2)

$19,400
3,000
33,200
17,000
4,000
(22)
(2)
(2)
()

2

2

()

()

3, 873,999

$136, 447
2,050
605,492
457, 206
541,178
(2)
(2)
(2)

(2)

(2)

(2)

478,714

279,028

61,500 242,184,301 119,268, 200 12,981,768

6,094,159

6,112,970 12,207,129

$286,108

$286,108

310,657

310, 657

14,000

2,098,351

2,377,379

OREGON.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 t o $3,000
$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 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 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 t o $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 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....
$250,000to $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.
$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

3,179
16,636
3,303
10,065
63
6,803
31
4,117
1,604
974
550
397
335
247
211
147
120
106
320
137
88
83
61
29
9
8
5
2
18
7
2

$5, 000,261
23, 850,998
7,475, 666
25,127,683
219,953
23,613,618
138,183
18,497, 636
8, 680, 253
6, 220, 213
4,105, 546
3, 364, 803
3,172,419
2, 578,148
2,426,148
1, 834,491
1, 621, 479
1,533,021
5,542, 429
3,031, 648
2,408, 316
2,901,422
2,773, 278
1, 554,676
591,052
585, 778
435, 526
189, 500
2,133, 038
1,244,641
498,958

$6,430, 800
16,585, 200
7,510,000
17,377,000
151, 400
13,869, 800
67, 400
8,730,000
3,413, 400
2,026,000
1,156, 800
859,000
692,600
513, 800
445, 600
311,600
248, 800
212, 400
639, 400
280,600
172, 000
162, 400
120, 800
58, 400
16,800
15,400
11, 400
3,000
33,000
11,400
4,200

$140, 880
46, 532
172, 345
89,688
74, 823
315,176
73,162
347,689
375,678
331, 788
358, 838
345, 492
282, 560
308,960
279,146
253,272
217,075
271,951
944, 896
669,103
586, 825
1,040, 780
631,281
408,055
300,082
312, 715
147,110
35, 020
1, 264, 707
661,667
58,000

2
2
2

619, 622
941, 734
1,328,469

3,000
4,000
4,600

82,142,000

377,738

377,738

379,878
183,975
148, 430
130,008
114, 527
124,699
103,175
106,680
84,055
73, 438
68,457
273,176
148,503
120, 497
125,940
150,188
86, 219
21,526
19,561
22, 590
11, 704
92,138
44,951
34,406

$6,752
17,207
21,307
25,527
31,610
3JL627
36,078
31,387
31, 826
33,664
160, 636
123,724
129,659
211,606
275,268
185, 566
88,335
98,710
88,387
42,072
596, 362
455,484
214,395

379, 878
190, 727
165,637
151, 315
140, 054
156,309
134,802
142,758
115, 442
105,264
102,121
433, 812
272, 227
250,156
337,546
425, 456
271, 785
109, 861
118, 271
110,977
53, 776
688, 500
500, 435
248, 801

419,699
619,131
83,333

15,001
24,099
97,988

287,382
490, 313
737,241

302, 383
514, 412
835,229

12, 467,459

3,780,312

4, 452,125

8,232, 437

1

Grand total
1
2

49,663 166,240,606

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




91

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
PENNSYLVANIA.

Income class.

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

Net
income.

52,615
192,074
59,178
93,452
2,694
55,765
653
30,880
11,375
8,065
5,859
4,412
2,933
2,285
1,872
.1,462
1,291
1,126
3,688
2,067
1,265
1,390
805
511
323
213
156
112
363
113
59
24
39
14
20
10
6
2
1

$81,269,653
274,374,779
135,969,706
231,456,287
9,076,080
191,567,323
2,930,324
138,343,180
61,880,517
51,858,562
43,453, 762
37,260,437
27,803,320
23,941,093
21,498,015
18,251,106
17,429,742
16,333,010
63,505,241
46,147,728
34,551,560
47,948,606
35,972,932
27,930,037
20,959,639
15,968,058
13,235,564
10,628,594
43,938,435
19,621,817
13,014,252
6,563,222
13,380,200
6,394,221
12.008,634
8,649,401
6,923,148
(2)
(2)

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

Exemptions from
normal t a x .

Number
of
returns.

Personal
exemption. Dividends.

5, 964,210

$108,735,000 $2,593,725
188 915,000
1,118,297
147 869,600
5,215,604
160 513,000
3,090,834
6 164,000
3,377,108
114 843,200
5,996,604
1 286,000
4,057,647
e>4] 582,800 6,554,049
23 211,200
5,985,780
15, 994,800
6,760,961
6,275,531
11, 636,800
5,752,179
8, 657,400
5,106,332
5, 814,200
4, 509,800
4,494,634
4,432,621
3, 655,200
3,657,009
2, 858,200
2, 502,400
4,109,061
2, 198,200
3,794,485
7, 095,400 16,569,297
3, 955,000 12,927,996
2, 396,000 10,162,579
2 589,000 16,310,660
1, 510,000 12,880, 421
949,400 11,454,112
7,786,552
619,600
396,200
6,389,070
285,200
5,568,264
200,200
3,674,305
659,000 18,633,074
197,800
9,898,067
114,800
4,056,311
40,000
2,899,435
63,000
7,343,700
26,200
3,010,286
39,000
6,828,791
21,400
2,465,887
12,000
1,154,976
f22)
(2)
(2)
()

6,400

3,137,056

539,172 1,838,002,395 895 ,122,400 245,523,300

Normal
tax.

Surtax.

Total

tax.

$3, 415,197

$3 415 197

?.j

795,199

2,795 199

9,

861,666

2 861 666

692 381
1, 284,540
1, 179,889
1, 116,047
1 101,895
952,377
881,369
826,698
726,676
704,631
684,570
2, 751,699
2, 107,086
1, 617,157
2, 181,980
1, 676,482
1, 214,981
980,239
701,103
585,364
532,794
1, 971,957
885,382
716, 763
285,302
560,646
303,361
408,566
481,450
467,798
(2)
(2)

$50,761
144,625
204,288
275,952
277,092
295,003
316,403
312.964
340. 366
363. 269
1, 858.210
1, 918,013
1, 856,132
3, 458,569
3, 500,462
3, 408,376
3, 093,968
2, 734,855
2, 617,186
2, 364,752
12, 499,657
7, 090,888
5, 300,101
2 917,791
fi,480,942
3, 307,498
6, 555,806
4, 969,687
4, 101,106
(2>
(2)

2 692 381
1,335,301
1,324,514
1,320,335
1,377,847
1,229,469
1,176,372
1,143,101
1,039,640
1,044,997
1,047,839
4,609,909
4,025,099
3,473,289
5,640,549
5,176,944
4,623,357
4,074,207
3,435,958
3,202,550
2,897,546
14,471,614
7,976,270
6,016,864
3,203,093
7,041,588
3,610,859
6,964,372
5,451,137
4,568,904
(2)
(2)

250,511

3,676,683

3,927,194

9

41 ,903,756

86,291,405 128,195,161

RHODE ISLAND.
$1,000 to $2,000 i
$473,581
5, 072 $7,587,031 $9,856,600
$1,000 to $2,000
13, 328 18,390,578 13,373,600
121,018
$199,191
$2,000 to $3,000 i
708,659
4, 065
9,291,800
9,346,919
$2,000 to $3,000
172,010
275, 542
6, 604 16,275,675 11,815,000
460,233
$3,000 to $4,0001
331
704,200
1,127,134
394, 800
$3,000 to $4,000
3, 889 13,112,806
7,749,000
203,210
202,712
$4,000 to $5,000 i
66
90,600
292,152
375,215
$4,000 to $5,000
197 188
2, 208
4,586,600
9,889,409
571,740
$5,000 to $6,000
875
94,03S
1,765,000
4,758,436
663,986
$8,000 to $7,000
634
1,247,200
88,597
4,089,325
758,815
$7,000 t o $8,000
498
946,600
87, 239
3,701,031
617,664
358
$8,000 t o $9,000
700,800
77,595
3,001,961
552,924
238
451,800
70,499
$9,000 to $10,000
2,260,948
657,897
192
348,800
$10,000 to $11,000
60,601
2,014,087
489,787
158
306,000
$11,000 to $12,000
64,068
1,814,774
666,761
159
292,600
$12,000 to $13,000
65,931
1,992,127
508,690
110
49,241
$13,000 to $14,000
208,000
1,481,956
354,389
95
174,800
$14,000 to $15,000
54,657
1,374,723
1,851.709
329
624,000
$15,000 to $20,000
212,993
5,669,466 ,
1
._ exemption and dividends exceed net income,
Nontaxable. Pers
2
Classes grouped to com.ceal net income and identity of taxpayers.

70662°—22-




$199,191
172,010
203,210
$3, 892
11, 503
19, 590
19, 486
22, 501
24, 751
27, 073
34, 274
28, 939
30, 295
164, 401

197 188
97,930
100,100
106,829
97,082
93,000
85,352
91,141
100,205
78,180
84,952
377,394

92

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, shoiving for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
RHODE ISLAND—Continued.

Income class.

Number
of
returns.

$20,000 to $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000,
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 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
$500,000to $750,000....
$750,000 t o $1,000,000..
$1,000,000 t o $1,500,000.
$1,500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 t o $4,000,000.
$4,000,000 t o $5,000,000.
$5 000 000 a n d over

Classes grouped2
Grand total

200
120
129
86
44
22
25
18
14
36
18
7
1
3
2
1
1

Exemptions from
normal tax.
Net
income.

Dividends.

$362,400
229,800
237,600
147,200
77,600
37,000
42,200
32,400
27,000
56,800
33,400
12,000
(2)
(2)

$1,721,682
1,224,517
2,164,555
1,868,268
926,576
652,210
701,188
"866,267
638,620
2,264,678
2,205,574
839,206
(2)
(2)

$4,435,224
3,267,730
4,434,324
3,803,245
2,387,868
1,408,189
1,873,429
1,-541,320
1,332,089
4,416,734
2,981,163
1,622,797
(2)
(2)

(2)
(2)
(2)

(2)
(2)
(2)

$168,899
128,844
155,754
140,262
102,480
59,777
86,964
46,804
54,777
177,878
67,583
62,554
(2)
(2)

(2)
(2)
(2)

(2)

$182,639
175,265
316,411
365,766
292,143
204,805
323,975
307,263
297,355
1,271,073
1,048,633
676,257

8(22)
()

Total

tax.

$351,538
304,109
472,165
506,028
394,623
264,582
410,939
354,067
352,132
1,448,951
1,116,216
738,811
(22)
()

(2)

4,425,161

14,400

3,983,611

44,756

2,391,451 2,436,207

65,842,800

30,773,134

2,994,391

8,239,741 11,234,132

$121,550

$121,550

233,319

233, 319

2,345
6,153
3,195
7,910
145
7,341
37
4,722
1,550
1.026
675
459
306
232
161
147
1Q6
92
298
138
78
75
39
2S
14
7
7
2
5
2

$3,612,020
9,268,934
7,309,063
20,094,378
489.930
25,237', 215
174,483
21,177,277
8,481, 390
6,637, 551
5,021,986
3, 888,019
2,892,520
2,427,128
1, 848,288
1,834,184
1,427,687
1,334,010
5,087,402
3,076,913
2,148,925
2,582,022
1,731,518
1,538,032
892,677
512,688
594,958
199,500
570,950
(2)

CAROLINA.

$4, 671, 400
6,150,000
8,022,600
14,058,400
319,600
15,557, 200
64,600
10,167, 800
3,449,200
2,244, 800
1,517,000
1,004,600
671, 800
502,400
363,400
319,400
235,200
200,400
655,600
293,000
167,400
153,200
74,000
59,800
31,400
16,800
15,600
4,800
6,800
(2)

$122,679
109,164
173,012
217,983
205,346
423,084
130,610
783,522
455,01.0
449,087
406,646
394,226
253,520
214,092
168,768
227,250
19S, 658
234,817
6?9,906
552,436
461,929
577,323
575,697
479,440
346,684
333, 111
175, 378
663
179,764
(

1

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




Surtax.

39,936 146,109,811

SOUTH
$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 $5,000!
$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
$25,000to $30,000......
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000......
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000to $150,000....
$150,000 to $200,000....,
$200,000 to $250,000....
$250,000 toS300,000....
$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.
$l,500,000to$2,000,000.
$2,000,000 to $3,000,000

Normal
tax.

Personal
exemption.

372;789

372,789

409,786
180,543
163,718
140,127
130,549
113,253
101,098
80,673
82, 858
61, 891
56,406
256,346
160,280
110,616
138,157
81,319
75, 571
41, 879
12,498
32,500
15,181
29,950
(2)

409,786
187,900
183,110
164,625
159,916
141,695
130,937
107,844
114, 416
89,796
85,459
401,002
286,557
227,859
323,768
248, 844
264,604
170,934
98,829
151,590
61,961
184,395
(2)

$7,357
19,392
24, 498
29, 367
28,442
29, 839
27,171
31,558
27,905
29,053
144,656
126,277
117,243
185,611
167, 525
189, 033
129, 055
86,331
119,090
46,780
154,445
(2)
(*)

STATISTICS OF INCOME.
TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
SOUTH

Number
of
returns.

Income class.

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

CAROLINA—Continued.
Exemptions from
normal tax.

Net
income.

Normal
tax.

Grand total

Total
tax.

$597,184

$7,000

$161,979

$33, 776

$234,759

8268,535

37,296 142,688,832

71,005,200

9,641,784

Z, 236,633

1,955,387

5,192,020

SOUTH
$1,000 to $2,000 *
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,000!
$3,000 to $4,000
$1,000 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 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 t o $2,000,000.
$2 000 000to$3 000 000
$3 00o'o00to$4 000 000
$4,000,000 t o $5,000,000.
$5 000 000 a n d over

Surtax. •

Personal
exemption. Dividends.

3,461
5,532
4,068
7,184
322
7,846
12
5,350
1,732
1,014
668
371
252
179
124
93
70
39
164
66
22
23
11
7

$5,532,370
7,876,931
9,527, 537
18,224,970
1,067,270
27,468,609
49,760
24,140,94.2
9,474,066
6,504,64S
4,989,310
3,136,095
2,382,019
1,860,600
1,429,231
1,162,996
941,466
567,072
2,802,859
1,492, 232
598,694
793,789
493,445
383,634
129,553
144,694

DAKOTA.
$15,712
19,680
64,410
90,061
360,831
196,262
23,860
297,365
350,706
186,647
207,970
192,634
160,008
133,604
99,964
69,428
114, 293
63,512
246,928
216,255
124,879
161,724
124,114
155,324
65, 565
36,277

$8,071,800
5,472,200
9,965,200
12,937,800
' 782; 400
16,980, 800
28,600
11,847,000
4,018,700
2,338,800
1.555,600
'836,000
561,600
342,400
273, 400
201,600
152, 800
87,400
360,600
145,600
47,000
49,800
22,000
12,600
5,000
5,200

$96,464 !

$96,464

208,711

208,711

422,909

422,909

480,230
202,249
163,014
155,434
116,911
93, 860
71,884
65, 894
56,362
41,701
26,684
149,774
78,949
27,300
42,808
25,977
16,185
4,381
7,938

$8,254
18,025
26,265
24,062
23,573
21,740
21,097
19,651
17,895
12, (562
79,837
63,133
32,114
56,476
56,502
47,050
16,095
24,016

480,230
210,503
181,039
181,699
140,973
117,433
93,624
86,991
76,013
59,596
39,346
229,611
142,082
59,414
99,284
82,479
63,235
20,476
31,954

2,555,619

568,447

3,124,066

i

38,614 133,174,792

77,081,900

3,778,013

TENNESSEE.
$1,000 t o $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 $5,000i
$4,000 to $5.000

,

5,632
10,204
5,804
9.896
'230
7,180
58
3,916

$8,707,622 $11,710,000
14,586,106 10,313,000
13,064,718 14,371,400
24,981,581 18,383,400
561,600
774,994
24,821,025 15.153,600
257,098
135,400
17,626,106
8,345,600

$111,326
42,500
299,448
246,639
337,421
471,098
143,813
346,308

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

2




$183,578

$183,578

257,973

257,973

373,947

358,503 I

373,947

I 358,503

94

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
TENNESSEE—Continued.
Exemptions from

Income class.

$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 §300J000....
$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.
$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

Number
of
returns.

normal tax.

Net
income.

2,276 ?12,462, 744 £5,000,800
8,389,250 2, 802,600
1,296
807 6,048,603 1,685,600
647 5,477,549 1,401,600
406 3,848,318
859,200
349 3,657,026
736,000
294 3,376,256
622,200
212 2,649,203
427,000
162 2,184,469
342,800
131 1,897,595
274,600
489 8,409,440
995,400
248 5,516,347
506,000
166 4,526,316
333,800
161 5,521,607
320,600
95 4,194,075
187,200
46 2,511,159
92,000
14
906,025
26,600
14 1,036,178
27.600
12 1,031,546
23,000
13 1,240,574
26,000
22 2,471,225
42,600
6 1,064,300
12,800
2
(22)
(22)
1
()
()

670,298

Total
tax.

Normal
tax.

Personal
exemption. Dividends.
?783, 759
759,816
639,827
698,893
617, 891
622,190
529,603
537,349
333,671
368,147
1,889,296
1,346,618
1,071,970
1,116,014
811,508
470,530
220,866
244,159
184, 843
180,578
285,893
323,
281
(22)
()

$270,927
208,065
186,908
178,250
129,929
132,791
135,005
104,584
100,630
84,724
368,703
255,347
221,743
304,826
240,898
150,709
50,329
59,275
65,725
84,075
177,106
63,501
(22)
()

$11,513
25,316
32,359
41,535
38,347
45,036
49,770
45,221
45,695
41,670
241,826
226,987
243,114
396,588
401, 835
306,600
133,853
174,827
206,499
269,711
655,836
389,070
(22)
()

$282,440
233,381
219,267
219,785
168,276
177, 827
184,775
149, 805
146,325
126,394
610,529
482,334
464,857
701,414
642,733
457,309
184,182
234,102
272,224
353,786
832,942
452,571
(2)
(2)

7,000

276,019

37,286

273,509

310,795

50,789 193,909,353 95,727,000

16,311,274

4,785,337

4,296,717

9,082,054

TEXAS.
$1,000 to $2,000 1
$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
1
2

23,294
32,946
25,094
31,554
750
24,586
330
14,920
5,991
4,053
2,688
1,894
1,430
995
780
617
544
465
1,434
719
396
448
212
120
66
45
32

$36,542,353
47,386,970
57,236,349
79,788,219
2,514,452
84,661,186
1,495,432
67,121, 034
32,847,492
26,211,017
20,072,994
16,051,013
13,566,448
10,403,917
8,956,184
7,702,249
7,336,975
6,736,727
24,605,333

16,027,154
10,858,715
15,388,730
9,455,853
6,501,316
4,241,843
3,344, 826
2,699,077

!$49,,083,200
33,217,400
62,466,400
59,346,800
1,684,800
51,893,400
647,600
32,272,200
13,089,000
8,694,400
5,701,400
4,013,400
2,952,000
2,027,800
1,583,400
1,255,000
1,126,800
950, 800
2,814,000
1,391,800
765,200
840,000
395, 200
227, 800
126,000
90,000
56,000

$772,735
166,927
1,114,746
435,735
1,154,170
1,002,623
1,902,441
1,328,643
1,419,695
1,514,754
1,343,530
1,254,706
1,087,915
901,686
850,978
839,634
738,214
922,803
3,076,048
2,502,082
1,645,446
2,443,348
1,356,996
759,765
684,490
292,488
842, 560

$577,271

$577,271

""813,629"

""813," 629

1,278,313

i,278,3i3

1,348,067
753,872
706,110
641,385
587,271
540,088
444,151
404,148
359,102
356,883
330,723
1,290,954
864,281
622,454
919,163
590,457
414,664
267, 740
231,112
142,957

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




$29,150
78,462
105,055
121,528
134,668
127,469
131,319
130,705
143,644
146,955
7Q8,697
662,117
577,581
1,097,268
914,567
784,240
619,969
577,156
529,763

1,348,067
783,022
784,572
746,440
708,799
674,756
571,620
535,467
489,807
500,527
477,678
1,999,651
1,526,398
1,200,035
2,016,431
1,505,024
1,198,904
887,709
808,268
672,720

95

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
T E X A S—Continued.

Income class.

$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....
$40:),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.

Number
of
returns.

"Net
income.

23
77
25
5
4
4
1
3
1
1 j

Personal
exemption.
£41,000
138,000
45,400
10,400
6/200
3,200
(2)

$2,167,619
8,950,061
4,276,705
1,119,175
1,076,361
1,385,574
(2)
(2)
(2)
(2)

Normal
tax.

Surtax.

Dividends.

$127,722
601,791
290,276
70,617
88, 836
103,013
(2)

?426,179
1,088,854
543,436
211,366
12,092
198,381

$478,794
2,457,682
1,532,569
458,570
473,976
666,952

Total
tax.

$606,516
3,059,473
1,822,845
529,187
562,812
769,965
(2)

()

417,296

341,221

2,505,153 2,846,374

176,547 |643,172,301 338,907,000 [ 35,252,762

11,600 |

16,108,271

16,194,009 132,302,280

$98,408

$98,468

! 4,442,948

UTAH.
$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
$10,0C0 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,COO 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 3150,000....
$150,000 to 1200,000....
$200 COO to 1250 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 13 000 000
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5 000,0C0 and over
.
Classes grouped 2 ....

1 806 $2 863,682 $3,844,200
8,270,908 5,839,400
3^ 547 8,185,336 9,212,200
10,157,012
7,621,000
4,040
797,456
704,400
2,57? 8,845,153 5,510,200
264,114
130 200
1 222 5,441,602 2,811,000
'648 3,523,556 1.446,400
930,000
424 2,697,903
447,800
200 1,490,715
299,400
137 1,156,225
860,800
198,600
91
758,526
165,200
73
526,726
97,600
46
496,736
83,200
40
457,319
7.1,600
34
467,457
67,800
32
181,400
88 1,504,543
876,295
84,000
39
633,752
40,400
23
655,428
39,200
20
343,244
16,000
8
212,015
10,000
4
1
1

8,200

408,731

10,358

116,042

126,400

Grand total

21,164 61,913,436 39,865,400

6,835,029

859,813

410,730

1,270,543

1
2

i

$122,107
41,428
290,411
118,110
199 745
144,806
175 601
187,030
473,642
1,092,058
251,389
232,378
253,560
204,181
110,037
151,405
129,927
178,147
535,932
385,008
322,384
410,618
243,793
165,203

;

:

:

:

:

:

:

•

:

;

:

;

:

.

:

;

128,399

99,158
64,350
49,3S5
38,277
31,761
23,487
23,390
19,235
15,257
16,025
15,095
54,074
29,747
17,016
16,663
8,089
2,390

:

$2,858
6,659
7,723
8,637
8,520
9,164
7,701
8,525
8,725
10,421
43,076
36,535
34,707
44,450
31,989
24,998

99,158
67,2C8
56,044
46,000
40,398
32,007
32,554
26,936
23,782
24,750
25,516
97,150
66,282
51,723
61,113
40,078
27,388

(2)

(2)

;

:

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




99,189

128,399

(2)

(2)

426,933

99,189

96

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS — DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
VERMONT.

Income class.

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 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,COO to $40,000
$40,000 to $50,000
$50,G00 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 1250,000....
$250 000 to $300 000
$300,000 to $400,000....
$400 000 to $500 000
$500 000 to $750 000
$75C 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 tetal

Exemptions from
normal tax.
Net
income.

1,502 $2,276,416 $2,957,600
3,745 5,127,831 3,755,400
1,422
3,231,089 3,398,800
2,493 6,152,013 4,573,200
121
396,506
253,600
1,652
5,531,663 3,251,400
55
240,212
104,800
1,007
4,519,040 2,031,200
406 2,200,029
846,400
248 1,595,360
505,600
216 1,590,471
434,600
165 1,377,337
321,800
70
666,219
144,600
65
681,947
133,000
52
597,479
99,800
34
425,732
69,200
41
552,715
87,600
27
391,507
53,000
97 1,671,869
190,800
39
867,204
73,0G0
23
629,238
40,800
27
939,700
46,800
21
942,003
42,000
14
774,169
25,800
7
452,299
11,000
3
226,999
4,000
7
597,783
12,800
3
284,339
5.200
4
510,434
7; 200
1
(22)
(22)
1
()
()
1

Normal
tax.

Personal
exemption. Dividends.
$252,578
57,554
290,748
143,334
199,514
186,628
177,260
298,408
264,491
239,792
267,150
335,129
141,693
148,784
145,652
126,515
91,980
141,158
485,010
329,496
196,115
559,911
369,495
383,005
166,287
124,947
213,316
126,106
243,775
(22)
()

(2)

(2)

(2)

Total
tax.

$53,612

$53,612

57,935

57,935

84,007

84,007

87,824
39,791
33,714
34,311
27,872
21,177
23,246
21,847
13,803
21,979
13,398
64,574
34,379
29,508
23,128
41,029
27,382
21,808
7,231
28,305
12,613
20,114
(2)
• (2)
!

Surtax.

(2)

'

$1,713
4,546
7,541
9,462
10,688
8,466
8,783
7,288
10,778
8,637
48,385
35,826
33,981
68,377
92,110 •
95,766
66, 438
39,574
118,828
63,170
145,746
(22)
()
(2)

87,824
41,504
38,260
41,852
37,334
31,865
31,712
30,630
21,091
32,757
22,035
112,959
70,205
63,489
91,505
133,139
123,148
88,246
46,805
147,133
75,783
165,860
(2)
(2)
(2)

i
i

13,569

754,903

5,000

513,669

17,535

46,204,506

23,486,000

7,219,500

862,122

1,212,682 2,074,804

$364,015

$364,015

439,414

439,414

326,579

344,114

VIRGINIA.
1

$1,000 to $2,000
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to 14,000!
$3,000 to $4,000
$4,000^15,000!
$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 810,000
$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

8 ,504 |$13,405,381 $17,234,600
19,058 28,419,693 19,312,800
9 ,054 20,644,594 22,796,200
16 ,019 39,719,009 28,328,800
1,249,575
939,500
390
9,547 32,743,330 19,697,800
523,470
115
233,800
5 ,738 25,673,486 11,684,600
4,298,800
1,947 10,752,808
7,826,552
2,530,400
1,211
6,414,899
1,824,800
858
5,129,619
1,301,800
604
4,102,162
897,600
432
3,677,109
755,400
352
3,217,120
591,400
280
3,077,995
510,800
247
2,615,760
422,800
194
2,651,748
355,800
183
8,917,120
1,065,000
519
5,568,189
519,400
250
3,729,885
286,800
13S
4,714,446
279,800
137
3,216,650
73
157,400

$419,046
97,005
569,677
403,966
316,123
975,614
298,006
1,222,833
1,146,689
843,381
834,240
683,441
615,770
602,673
694,370
609,339
343,010
571,812
2,150,576
1,522,121
993,716
1,652,329
1,137,296

1
Nontaxable. Personal exemption and dividends exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.




481,649

481,649

550,934
231,535
193,570
183,012
170,485
147,701
135,655
118,369
121,635
118,069
112,963
388,843
248,543
171,664
205,189
148,753

550,934
242,230
216,806
216,706
209,494
188,527
180,508
165,364
174,020
169,210
171,054
645,504
478,618
369,904
541,784
457,007

$10,695
23,236
33,694
39,009
40,826
44,853
46,995
52,385
51,141
58,091
256,661
230,075
198,240
336,595
308,254

97

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS — DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
VIRGINIA—Continued.

Income class.

Number
of
returns.

$50,000 to $60,000
$80,000 to $70,000
$70,000 to $80,000
$80,000 to 190,000
$90,000 to $100,000
$100,000to $150,000....
$150,000to $200,000....
$200,000to $250,000....
$250 000 to $300 000
$300,000to $400^000....
$400,000 to $500,000....
$500 OOOto $750 000
$750 000 to $1,000 000
$1,000,000 to $1,500,000
$l,500,000to $2,000,000.
$2,000, OOOto $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000to $5,000,000.
$5 000 000 and over
2

49
23
13
4
7
11
3
4

E x e m p t i o n s from
normal tax.

Net
income.

$2,641,669
1,475,148
960,631
340,213
668,463
1,314,477
567,477

Normal
tax.

Surtax.

Personal
exemption. Dividends.
$858,176
398,710
217,995
109,250
116,882
495,505
521,830

$108,200
47,000
25,800
7,600
16,000
22,000
6,200

i

$126,388
78,768
55,666
18,228
35,983
67,157
8,548

$317,961
215,198
163,408
66,109
149,700
370,140
214,318

$444,349
293,964
219,074
84,337
185,683
437,297
222,866
(2)

(2>

i

Total
tax.

i

Classes grouped
Grand total

11,800
1,699,695
75,966 247,658,373 136,270,700

21,949,208

$1,000 t o $e ,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 $5,000i
$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 5)500 000
$500 000 t o $750 000
$750,000 t o $1,000,000,.
$l,000,000to$l,500,000.
$1 500 000 f o If 2 000 000

11,082 $17,417,939
44,224 63,870,435
11 897 27 072 990
18,623 45,292,820
1,206,495
12,015 41,373,033
373,744
87
6,298 27,961,395
2,701 15,139,064
1,860 11,921', 753
9,005,120
1,208
6,860, 409
814
5,667,258
596
4,376,648
418
3,700,757
322
3,499,306
281
2,837,863
210
2,291,206
158
8,879,592
516
5,235,036
237
3,274,304
121
4,320,660
126
2,594,639
59
2,252,719
41
1,174,484
18
969,476
13
923,365
11
385,088
4.
2,184,003
18
869,544
5
682,365
3
549,805
2
3

$23,406,800
40,194,200
29.445,800
28,913, 600
8S6,400
23,636,400
192,400
13,007,800
5,701,000
4,004,200
2,615,800
1,725,200
1,260,600
879,600
692,400
594,400
443,600
335,000
1,036,400
481,400
242,800
252,600
113,200
75,400
33,000
20,800
16,600
6,200
30,200
8,200
3,000
4,800

$141,922
153,795
406,053
308,654
505,401
451,446
232,464
421,048
1,094,984
823,053
693,817
747, 592
570,689
500,902
456,988
500,048
420,840
446,239
1,844,865
1,128,293
944,508
1,273,450
995,147
1,013,996
437,958
497,169
288,077
133,097
1,011,008
326,043
491,167
495,390

1

(2)

(2)

527, «S27

(2)

98,787
5,021,521

771,132
3,998,716

869,919
9,020,237

$969,447

$969,447

686,440

686,440

693,401

693,401

581,884
365,450
293,606
273,535
222,895
217 202
177,423
158,274
150,568
134,051
97,336
401,844
259,392
147,896
209,228
113,174
96,560
54,884
38,207
53,313
17,758
84,639
44,221
17,320
3,592

(2)

$16,434
32,887
45,822
48,632
57,549
54,133
54,481
59,789
55,905
50,537
257.426
212,009
174,647
307,024
248,304
276,282
174,393
166,626
180,246
86,992
622,862
314,494
281,949
244,906

(2)

581,884
381,884
326,493
319,357
271,527
274,751
231,556
212,755
210,357
189,956
147,873
659,270
471,101
322,543
516,252
361,478
372,842
229,277
204,833
233,559
104,750
707,501
358.715
299,269
248,498

, CO

$2*,ooo',oon to$3,ooo,ooo.

$3,000, OOOto $4,000,000.
$4,000,000 to -15,000,000.
$5 000 000 a n d over
Classes g r o u p e d 2

Grand total
0
2

8,800
1,757,418
114,322 325,920,733 180,268,600

171,673
19,927,776

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




124.073
6,687,613

903,853 1,027,926
4,928,182 11,615,795

98

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
WEST VIRGINIA.

Income class.

Number
of
returns.

$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 t o $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 t o $12,000
$12,000 to $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 t o $40,000
$40,000 t o $50,000..
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 to $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....
$500 000 to $750,000 ..
$750 000 to $1 000,000.
$1,000,000 to $1,500,000.
$l,500,000to $2,000,000.
$2,000,000 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

5,840
9,999
8,242
7,020
414
5,903
191
2,943
1,232
867
559
378
271
202
157
109
89
72
249
119
91
88
39
33
15
13
6
5
17
2
1
2

Exemptions from
normal tax.
Net
income.

Personal
exemption. Dividends.

$9,042,686
14,405,540
19,004,575
17,795,197
1,358,874
20,453,457
871,152
13,204,597
6,632,617
5,561,152
4,156,845
3,202,056
2,571,775
2,117,267
1,801,271
1,355,865
1,205,296
1,044,978
4,253,042
2,651,547
2,479,412
3,037,521
1,741, 851
1,786,425
983,293
980, 753
505,592
482,349
2,049,619
355,660
(2)

$11,886,800
9,982,200
21,309,800
12,685,600
961,000
12,461,200
394,600
6,387,400
2,637,400
1,853,800
1,192,800
765,200
562,200
418,800
317,800
226,600
193,600
152,800
• 492,800
239,600
182,800
169,800
79,800
64,000
27,400
24,400
9,600
9,600
32,600
3,600
(2)
2

2

()

()

856,828
45,168 147,949,092

$533,765
101,483
750,475
241,674
529, 898
575,672
670,988
574,080
804,430
814,693
847,401
690,574
556,890
549,157
615,670
349,611
363,260
353,304
1,641,469
1,034,861
1,094,988
1,407,079
715,945
672,291
529,499
288,940
481,559
273,780
1,612,889
19,262
(2)
2

•

5,600
85,731,200

( )

i75,03'i
19,870,618

Normal
tax.

Surtax.

$176,870

Total
tax.

$176,870

198,157

198,157

299,594

299,594

249,620
130,076
117,860
99,318
87, 379
80,232
67,412
52,234
47,131
40,285
34,514
143,512
95,977
87,437
112,185
69,306
81,319
33,747
51,319
4,206
16,144
58,815
25,899
(2)
2

()

53,502
2,514,050

$5,764
15,797
21,959
24,122
25,683
26,321
26,154
23,159
23,906
23,110
120,509
109,676
131,489
218,174
168,587
215,517
146,976
170,817
99,023
109,212
581,514
130,190
(2)
2

( )

387,488
2,805,147

249,620
135, 840
133,657
121, 277
111,501
105,915
93, 733
78,388
70,290
64,191
57,624
264,021
205,653
218,926
330,359
237,893
296, 836
180,723
222,136
103,229
125,356
640,329
156,089

(25
(2)

440,990
5,319,197

WISCONSIN.
$1, 000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $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

14,009
28,236
11,480
18,525
599
13,466
165
8,235
3,140
2 045
1,314
874
677
470
396
265
222
186
629
265
184
179

$21,957,693
40,604,280
26,087,530
46,473,298
2,022,595
46,598,469
741,079
36,911,450
17,130,317
13,098,973
9,776,107
7,365,918
6,413,753
4,914,175
4,551,672
3,309,380
2,988,961
2,692,497
10,817,797
5,865,527
5,022,200
6,154,344

$30,206,200
28,237,800
29,055,600
33,503,200
1,436,800
28,513,800
332,800
17,892,200
6,592,200
4,235,800
2,761,400
1,818,600
1,394,400
961,600
808,400
559,800
441,400
380,600
1,196,800
485,200
348,000
335,600

$321,028
237,679
503,934
611,198
614,006
997,742
510,190
1,788,356
1,312,326
1,445,956
1,543,417
1,232,890
1,267,605
1,101,493
1,166,263
833,874
840,110
738,168
3,348,235
1,949,463
2,476,531
2,823,376

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




$510,859

$510,859

497,918

"497," 9i8

722,695

722,695

699,018
351,057
296,288
246,274
200,277
208,370
166,443
166,331
124,454
108,992
98,832
417, 388
234,655
167,919
217,257

699,018
365,567
331,792
293,875
250,223
272,127
226,782
233,258
181,586
167,085
157,839
729,342
475,433
438,337
657,817

$14,510
35 504
47,601
49,946
63,757
60,339
66,927
57,132
58,093
59,007
311,954
240,778
270,418
440,560

99

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES, showing for each class the number of returns, net income, personal
exemption, dividends, and tax—Continued.
W I S C O N S I N - Continued.

Income class.

$40,000 to $50,000
$50,000 to 160,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000to $150,000....
$150,000to $200,000....
$200,000 t o $250,000....
$250 000 t o $300 000
$300,\)00 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.
$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

Number
of
returns.

79
43
28
27
15
7
25
5
1
2

Exempti ons from
norm*il t a x .
Net
income.

Normal

tax.

Total
tax.

Surtax.

Personal
exemption. r^ividends.
$3,511,382
2,329,016
1,809,506
2,014,546
1,271,928
666,604
2,972,392
816,968
(2)
2

()

$137,600
78,200
57,800
55,000
20,800
12,600
44,000
7,800
(2)

§1,716,653
1,121,459
1,548,648
1,526,461
922,267
548,207
1,813,067
359,758
(2)

2

2

()

:.:.".'.
960,987
6,200
105,793 337,851,344 191,918,200

()

427,778
37,648,138

$121,634
87,952
23,537
31,736
25,417
10,674
109,325
38,904
(2)
2

()

$462,480
370,143
289,567
377,815
276,366
159,645
937,519
323,956

$340,846
282,191
266,030
346,079
250,949
148,971
828,194
285,052
(2)

(2)

2

()

(2)

38,944
5,923,150

453,109
492,053
4,977,947 10,901,097

$121,144

$121,144

132,990

132,990

116,093

116,093

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

Classes °rouped 2
Grand total

$2,296,937
8,791,953
5,533,081
10,366,388
125,612
7,444,699
59,681
3,987,489
2,141,642
1,604,659
1,100,078
796,926
933,817
606, 443
447,853
623, 406
350, 850
405,517
1,282, 943
785,178
702,663
661,009
394,432
268,159
197,948
(2)
(3)

$3,018,-400
5,871,400
5,888,000
7,000,000
92, 200
4,478, 200
31,000
1,830,800
856, 000
527,400
297,600
191,200
208,600
114,200
72,200
109,000
52,000
59,000
150,600
65,600
55,800
32,200
20,400
9,600
5,800
(2)
2
()

1

(a)

(2)

1

2

2

1,405
5,833
2,453
4,178
38
2,165
14
898
396
251
147
94
99
58
39
50
26
28
75
35
26
19
9
5
3
2
1

( )

$44,659
9,716
42, 214
65,051
63, r>44
77,652
37,736
98,545
134, 835
119,701
116,1563
111,303
160, 252
101, 756
91, 568
73,862
61, 714
84,133
270, 705
225,164
188,968
71,911
75,105
39,228
33,605
(2)
(2)
(V)

$1,657
4.673
5', 797
5,974
9,210
7,424
6,564
10,672
6,904
8,942
36,366
31,826
37,009
47,331
37,414
32,163
29,731

(*)

(v)

2

2

()

()

82,687
45,458
42,750
39,686
32,020
41,899
31,014
23,179
38,536
22,153
26,249
92,994
66,821
70,210
88,179
59,759
47,906
38,335

(2)
(2)

()

i

18,349

554,596

8,600

193,364

52,463,959

31,045,800

2,593,014

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




82,687
43,801
38,077
33,889
26,046
32,689
23, 590
16,615
27,864
15,249
17,307
56,628
34,995
33,201
40,848
22,345
15,743
8,604
(2)
(2)

28,340
968,745

155,661

184,001

475,318

1,444,063

TABLE 11.—NET INCOME REPORTED FOR EACH YEAR, BY THE SAME INDIVIDUALS GROUPED ACCORDING TO
SIZE OF NET INCOME FOR 1914.
[Returns of 1,240 persons, each of whom reported net income of £300,000 and over in one or more years, 1914-1919.]

O

o

Net income.
Income class (distribution based on 1914 returns).

Number.
1914

Keporting deficit
Under $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 $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 and over....

Total
i Deficit.




1915

1916

1917

1918

1919

23
59
104
156
219
150
102
79
57
98
46
69
21
26
16
8
7

i $1,571,606
380, 562
1,765, 378
5,913, 947
16,063, 020
18,495, 835
17,792,202
17, 971, 504
15,381,653
33,895,936
20,526,125
42,050, 577
18,263, 309
31,270, 554
27,446, 872
IS, 899, 957
49,326; 108

$6, 826,760
6,637, 571
10,051, 848
28,516, 024
46,934,813
37,724,640
28,967,368
34,833, 435
19,572,049
82,339,024
26,039, 548
48,561, 952
22,985, 455
37,980, 986
28,277, 780
19,370,852
49,824, 450

$9, 744, 520
14,594, 795
53, 723, 930
46,919, 002
74,923, 249
69,362,791
43,538,255
45,339, 238
34,288, 857
76,594,383
35,275, 617
61,353, 540
35,632, 743
53,154,947
33,540,057
20,304,460
57,127, 723

$7,077,661
18, 004,040
31,442,170
49, 885,564
76,145,778
56,504, 854
43,034,551
38,366,944
27,783, 994
56,569, 777
25,602,362
51,117,232
23,916,177
49,398,349
31,828, 788
15,288, 740
53,350, 714

$4,549,731
11,553,497
20,740,166
34,864, 551
60,527,938
49,277, 361
36,942, 421
26,079, 026
20,994, 805
41,297,606
19,054,701
38,977,793
14,891,302
27,231,152
21,568, 941
12,060,196
35, 774, 294

$6,235,946
14,459,673
25,763,641
40,092,640
56,077,052
42,176,446
31,441,777
19,957,634
19,080,050
41,496,480
17,915,913
33,033,733
13,197,398
33,085, 538
18,887,454
10,227, 410
37,228,711

1,240

333, 871, 933

535, 444, 555

765,418,107

655,317,695

476,385,481

460,357,496

s
n
o
o

Table lla.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919.
RETURNS OF 23 PERSONS WHO IN 1914 REPORTED DEFICITS, EACH OF WHOM IN ONE OR MORE OF THE SUBSEQUENT YEARS REPORTED INCOME
IN EXCESS OF $300,000.
1914
Income class.

Reporting deficit
U n d e r $10,000
$10 000 to $25 000
$25^000 to $50' 000
$50 000 to $100 000
$100 000 t o $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 $500000
$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 a n d over
Total

Number.
23

1915

1916

Net ircome. Number. Net income.
$1,571,606

2
2

$65,694
16. 637
225,488

.

.

23

.

.

.

1,571,606

2
1
1
3
2
4

342,972
211,096
276,547
1,020,616
917,033
2,273,932

1

1,608,133

23

6 826,760

1917

Number.

Net income.

2

$106,781

1
2
2
3
1
2
7
2
1

Number.

Net income.

1

$7,824

31,688
314,203
444,001
858,078
369, 846
974, 501
3,973, 724
1,791,864
1,093, 396

Total




59

23

$15,084
134,683
213,573
230,686
389,701
834,976
523,803
236,910

$380,562

59 i

380,562

59

6,637,571 !

5
1

2,921,613
980,069

9.744 520

23

1919

NumNet income. ber.

Net income.

2

$210,008

1

$30,448

3

51,749

2

133,876
402,113
170,047
890,279
543,763
1,070,240
949,173
548,499

2
4
2
2
1
2
1
2
2
3

44,017
153,614
145,498
266,705
199,913
478,855
299,845
754,759
902,072
1,647,768

1

1,373,348

1
4
2
3
2
1

7,077,661

$4,874
13,850
66,632
176,076
534,452
1,295,912
717,562
435,449
591,954
2,424,160
2,289,403
37 738,655

4 |

4,307,109

4,159,628
1,565,181

I"!

2," 444," 419*

59 j

14,594,795

23

4 549 731

23

8
3

6,235,946

I N ONE OR M O R E O F T H E S U B S E Q U E N T Y E A R S

$43, 626
110,667
371,130
418,120
534,854
1,059,709
904,282
1,097,947
1,788,762
929,278
584,892

653,880
950,132
2,484,311

48,659
150,391
241,521
857,191
205,139
267,821
1, 397,433

1918

o

R E T U R N S OF 59 P E R S O N S W H O I N 1914 R E P O R T E D N E T INCOME U N D E R $10,003
810,003 E A C H O
OFF W H O
R E P O R T E D I N C O M E I N E X C E S S O F $300,000.
Reporting deficit
Under $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 $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
$750,000to $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 a n d over

1
2
2
5
1
1
4

Number.

59 j

18,004,040

$5,271
109,990
328,469
834,000
358, 301
736,245
689, 553
298,644
3,740,862
2,665,850
1,786.312

$190,017
1,160
24,752
132,838
486,069
1,118,157
183,152
200,928
816,061
5,284,245
3,283,411
1,781,481
1,337,436

59

11,553,497

14,459,673

9
8

Table lla.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919—Continued.
RETURNS OF 104 PERSONS WHO IN 1914[ R E P O R T E D

N E T INCOME B E T W E E N $10,000 A N D $25,000, E A C H O F W H O M I N ONE OR M O R E O F T H E SUBSEQ U E N T Y E A R S R E P O R T E D INCOME IN E X C E S S O F $300,000.
1914

Income class.

Total

1918

1917

1919

Num- Net income. Num- Net income. Num- Net income. Num- Net income. Num- Net income. Num- Net income.
ber.
ber.
ber.
ber.
ber.
ber.

Reporting deficit

Under $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 $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 to $3,000,000
$3,000,000 a n d over

1916

1915

104

$1,765,378

1
1
28
32
15
7
5
2
4
1
3

104

1,765,378

104

$79,106
8,280
442,544
1,129,469
1,115,539
961,733
843,059
461,413
1,112,779
1,816,875
493,522
1,745,741

10,051,848

7
9
15
11
16
9
8
8
4
5
5
2
1

$135,777
333,117
1,090,060
1,299,474
2,868,388
2,004,644
2,208,542
2,671,224
1,852,694
3,143,333
4,651,092
2,513,296
1,749,195

4
104

27,203,094
53,723,930

1
3
3
5
12
6
9
5
10
26
8
10
3
3

104

$2,674
21,374
51,469
179,407
871,931
742,862
1,490,975
1,151,456
2,766,082
9,120,703
3,591,573
5,567,046
2,435,702
3,454,264

31,442,170

2

$149,861

6
9
18
15
14
3
8
17
7
5

109,044
370,277
1,294,951
1,799,229
2,348,220
691,346
2,216,961
5,828,829
3,214,582
3,016,588

104

20,740,166

2
2
3
9
17
10
7
6
4
25
12
5
1

$51,612
6,909
42,946
328,439
1,204,432
1,317,778
1,209,346
1,367,134
1,121,764
8,597,719
5,259,291
2,915,960
818,642

1

1,624,893

w
o

104

25,763,641

O

RETURNS OF 15G PERSONS WHO IN 1914 REPORTED NET INCOME BETWEEN $25,000 AND $50,000, EACH OF WHOM IN ONE OR MORE OF THE SUBSE.
QUENT YEARS REPORTED INCOME IN EXCESS OF $300,000.
Reporting deficit
Under $10,000
$10,000 to $25,000
$25,000 to $50,000
$50,000 to $100,000
$100,000 to $150.000
1150,000 to $200;000....
$200,000 to $250,000
$250,000 to $300,000....
$300,000to $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.




o

to

156

$5,913,947

$207,073
1,309,898
3,692,539
1,812,928
2,133,334
1,327,338
827,321
1,019,432
2,600,179
3,206,420
1,696,296
4,990,435
3,692,831

$47,202
7,543
58,216
197,369
741,443
500,189
742,445
135,843
831,872
585,416
489,900
213,394
902,820
559,754

$32,558
239,297
1,270,883
2,131,863
2,988,134
3,302,651
4,171,318
10,672,235
7,773,078
5,593,929
842,413
3,527,212
5,142,781

$35,901
9,567
30,563
484,551
2,281,177
3,077,887
3/411,855
2,082,738
777,779
9,770,959
5,814,571
3,233,994
2,722,550
1,202,261

$109,735
122,135
494,622
1,690,598
2,112,706
2,188,915
2,869,821
2,223,754
11,817,454
6,538,179
2,246,806
5,472,558
2,424,827

1
o
*4

o

$2,000,000 to $3,000,000
$3,000,000 and over

Total

156

5,913,947

156

28,516,024

156

::::::::::::::
46,919,002

1 |

2,197,212

156 I

49,885,564

R E T U R N S OF 219 PERSONS WHO IN 1914 R E P O R T E D N E T INCOME B E T W E E N $50,000 AND $100,000, EACH
SUBSEQUENT YEARS R E P O R T E D INCOME IN EXCESS OF $300,000.
Reporting deficit
Under $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 $200,000....
$200,000 to 1250,000
$250,000to $300,000....
$300,000 to $400,000
$400,000 to $500,000
$500,000 t o $750,000....
$750,001) 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 a n d over
Total

219 | $16,063,020

219 }

16,063,020

219

$34, 717
14, 846
20, 634
432, 242
5,674, 513
4,381, 673
5,024, 782
2,305, 886
4,752. 443
4,429, 868
143
5,545, 179
2,604, 576
5,097, 699
3,736, 696
2,075,350

$176,079
1,671,193
3,644,560
4,959,018
5,571,092
5,745,623
10,989,640
6,627,234
13,517,236
10,350,657
7,496,934
1,900,539
2,273,444

46,934,813

74,923,2-19

156

156

40,092,640

OF WHOM IN ONE OR MORE OF THE

76,145,778

$267,032
20,457
120,460
389,879
2,306,147
3,319,618
4,665,505
3,773,435
6,111, 722
10,250,976
9,508,466
6,864,257
5,154,308
3,858,854

$5,133
38,110
327,721
1,694,763
4,664,467
4,677,866
4,040,946
6,881,030
14,711,832
7,110,389
8,450,717
5,263,996
1,035,744
1,625,224

$126,403
830,861
2,078,168
3,912,361
5,204,741
4,738,987
21,374,089
15,544,871
10,200,802
5,168, 583
1,199,969
3,342,491
2,423,452
219

34,864,551

219

60,527,938

219

56,077,052

RETURNS OF 150 PERSONS WHO IN 1914 REPORTED NET INCOME BETWEEN $100,000 AND $150,000, EA(
\CH OF WHOM IN ONE OR MORE OF THE
SUBSEQUENT YEARS REPORTED INCOME IN EXCESS OF $300,<
,000.
Reporting deficit
Under $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
$150,000to $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...
$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 a n d over

Total..




$18,495,835

$152,361
1,268,147
4,118,133
7,448,456
3,641,101
1,931,358
4,198,717
4,173,262
3,012,542
3,371,904
1,540,293
2,868,366

150

18,495,835

37,724,640

$28,314
683,861
877,307
1,607,593
2,896,263
4,422,532
14,796,543
11,029,309
10,617,163
5,223,157
2,596,287
1,726,525

$549,863
1,333,065
2,021,989
4,219,030
5,461,121
7,945,990
4,908,519
14,331.768
10,109^ 751
10,307,874
3,123,815
5,050,006
150 j

69,362,791

150

56,504,854

3

a
m

150

$65,780
333,147
626,323
1,368,162
3,096,586
3,076,646
3,511,962
14,146,268
3,934,751
9,657,290
4,236,624
3,579,938
1,643,884

$925,126
32,461
31,687
220,930
873,875
3,060,476
2,911,389
3,013,449
2,752,083
8,093,151
4,407,362
7,717,657
5,819,558
2,388,256
1,779,238

49,277,361

42,176,446

3
o
o

O
CO

Table lla.—DISTBIBTTTION BY INCOME CLASSES FOB EACH OF THE YEABS 1914-1919—Continued.
RETURNS OF 102 PERSONS WHO IN 1914 R E P ORTED NET INCOME B E T W E E N $150,000 AND $200.00f ), EACH OF WHOM IN ONE OR MORE OF THE
SUBSEQUENT YEARS R E P O R T E D INCOME TN EXCESS OF $.300,000.

Income class.

Reporting deficit
Under $lo 000
$10,000 to $25 000
$25,000 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 $100,000..
$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 %9 000 000
$2 000 000 to %3 000 000
$3,000,000 and over
Total

1916

1915

1914

1918

1917

1919

Num- Net income. Num- Net income. Num- Net income. Num- Net income. Num- Net income. Num- Net income.
ber.
ber.
ber.
ber.
berber.
1
1
i

io2

102

$17,792,202

17 792 202

8
30
21
14
10
4
2
2
3
1

$12,935
47,600
411, 861
1,029,051
5,247,446
4,606,103
3,862,641
3,384,492
1,772,452
1,206,780
1,804,783
3' 721,645
1,859,579

102

28,967,368

1
i

1
1
1
8
15
15.
19
14
21
4.

$20,179

1
1
1

80,030
148,915
1,473,408
3,260, 733
4,081,747
6.529,414
6,341,682
12,609,516
3,264,616
1,270, 230
1,933,067
2,524 718

102

43,538,255

1
4
8
4
9
34
14
18
5
2

1
102

1

$18,620

1

$117,298

3

66,044

472, 843
1,409, 89S
917, 783
2,464, 332
11,818,391
6,068, 639
11,299, 535
4,279,183
2,653, 794
1,623,567

8
1
13
9
9
24
18
12
1
1
2

638,756
113, 314
2,366,935
2,080, 425
2,411,074
8,234, 343
8,077,827
7,395,650
956,412
1,129, 696
3,490,565

2
4
5
11
11
18
6
18
8
12
5
1

43,916
123,713
379, 721
1,351,325
2,022,391
3,979,226
1,620,220
6,100, 807
3,449,963
7,285,691
4,103,465
1,098,637

43,034,551

102

36,942,421

102

31,441,777

$11,613
3,204
34,995

RLTTTRNS OF 79 PERSONS WHO IN 1914 R E P O R T E D NET TNCOME BETWEEN $200,000 AND $250,000, EACH OF WHOM IN ONE OR MORE OF THE
SUBSEQUENT YEARS REPORTED INCOME IN EXCESS OF $300,000.
Reporting deficit
Under $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 $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.




$180,803

;355,064
$15,549

$17,971,504

80,351
367,244
1,070, 556
5,065,670
3,549, 737
5,076,583
1,285, 747
4,338,755
2,584,357
3,237,213

$192, 395
258,187
357,314
1,154,122
3,851, 903
7,307,457
4,954,419
6,148,128
4,246,669
4,780, 541
6,928,687

1.150, 381
3,624,747
8.151, 716
2,259, 512
11,060,858
4,906, 816
3,209,372
3,552,960

29.898
582, 699
387, 793
2,524, 201
1,825, 345
2,228,038
5,514,160
3,563,769
4,168, 973
3,189,156
2,245, 797

3
2
2
1
9
13
8
8
9
10
3
6
4

$1,426,156
13, 410
25, 768
34, 539
598, 762
1,736,860
1,378,823
1,778,785
2,417,125
3,473,082
1,405, 363
3,359,487
3,553,032
1,608,754

>

o
Q
O

$2,000,000 to $3,000,000.
$3,000,000 and over

1

"•17,971,504 j

Total.

79 I

2,177,956
3,416,493
45,339, 238

8,532, 286
34,833,435

79 I

38,366,944

79 i

26,079,026

79

19,957,634

RETURNS OF 57 PERSONS WHO IN 1914 R E P O R T E D NET INCOME B E T W E E N $250,000 AND $300,000, EACH OF WHOM IN ONE OR MORE OF T H E
SUBSEQUENT YEARS R E P O R T E D INCOME IN EXCESS OF $300,000.
Reporting deficit...
Under $10,000
$10,000to $25,000..
$25,000 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 $750,000
$750,000 to $i,000 000
$1,000,000 to $1,500,000
$l,500',000 to $2,000,000 . . . .
$2,000,000 to §3,000,000
$3,000,000 and over
Total..

!

1

$262,473

1

$7 488
1

1
75
. .

57

$15,381,653

14
20
4

1

149,402
913,842
1,623,006
4,021,084
6,610,942
1,798,288
2,290,828

1
1
16
14
6
11
3
3

2,427,130

i
.

57

15,3S1,653

57

160,912
248,260
4,472,266
4,917,705
2,611,924
6,721,596
2 320 260
3,726, 775

19,572,049

57

9,101,671
34,288,857

i

1

$6,688

3
4
3
5
7
17
9
6

24*1, 607
503,405
526,964
1,152,701
1,956,112
5,867,007
4,030,049
3,445,895

1

1,040,435

1

$143,971

1
3
8
6
6
7
16
3
3
1
1

45,447
195,510
956.878
1,056', 158
1,403,713
1,904,597
5,378,142
1,375,373
1,782,356
808 193
1,152,95C

$19,656

6
18
13
12
3
1

150,031
248, 611
1,672,178
6,288, 833
5,812,282
7,402,740
2 526,519
1,149,759

1

2,513,385

1

2,223,942

57

27,783,994

57

20,994,805

i

Total




1

2
2

98

98

$33,895,936

33,895,936

1
$130,108
1 |
198,050
4 |
943,281
12
3,279,070
38
13.149.285
20
8,758,936
5.840.922
10
4 i 3.344.189
2.144.260
2
3
5', 094; 860
3
98

39,456,063
82,339,024

3

9
26
20
21
3
2

6
2

5
98

$525,556
226,158
2,476,612
9,228,475
8,627,374
12,130,517
2,543,206
2,113,347
10,112,104
4,423,917
24,187,027
76,594,383

2

$267,226

2

470,461
3,369,214
11,158,010
7,951,674
11,467,584
2,725,904
5,556,370
3,125,574
2,493,803
7,983,957
56,569,777

12
32
18
19
3
5

2
1

2
98

3
10

12
29
12
11
2
2
1
98

$5,S74
34,093
80,033
302,345
440,119
843,889
2,257,328
3,331,344
10,089,458
5,099,902
6,817,730
1,607,446
2,699,415
3,641,539
4,047,091
41,297,606

K—1

a
57

3,164,698
19,080,050

R E T U R N S OF 38 P E R S O N S WHO IN 1914 R E P O R T E D N E T INCOME B E T W E E N $300,000 JLND $400,000.
Reporting deficit
Under $1Q,OOO
$10,000 to $25,000
$25,000 to $50 000
$50 000 to $100 000
$100,000 to $150,000
$150000to$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 and over

ui
H

4
1

$1 169,889
4,503

3
8
12
11
6
7
17
11
5

128,407
645,459
1,533,967
1,959,046
1,276,322
1,898,294
5,927,934
4,926,863
2,889,839
3,246,910
7,620,498
1,819,308
2,096,392
6,692,627
41,496,480

4
6

1
1
1

98

Ul

J
a
o

o

Table lla.—DISTRIBUTION BY INCOME CLASSES FOB EACH OF THE YEARS 1914-1919—Continued.

o

R E T U R N S O F 46 P E R S O N S W H O I N 1914 R E P O R T E D N E T INCOME B E T W E E N $400,000 A N D $500,000.
1914

1916

1915

1918

1917

1919

Income class.
Num- Net income. Num- Net income. Num- Net income. Num- Net income. Num- Net income. Num- Net income.
ber.
ber.
ber.
ber.
ber.
ber.
Reporting deficit
Under $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 $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 and o v e r . . . .
Total

.

1

$i36,454
229,509
258,598
2,602,376
5,953,111
8,415,126
4,278,276
2,288,680
1,877,418

1
i
3
11
14
7
6
2
1

3,338,601

26,039,548

46

35, 275, 617

46

$20,526,125

1
1
7
13
15
5
2
1

46

20,526,125

46

$236, 305
288, 581
1,028,066
5,080,716
8,295,916
5,878,120
7,632, 307
3,497,005

1
1
5
2
9
10
9
7
1
2

46

$184,189
1,123,672
535,035
3,150, 479
4, 598, 092
5,514,570
6,225,670
1,121, 548
3,149,107

25,602,362

$219,644
6,682
12, 797
48, 389
72,387
606,127
693, 993
691, 962
1,381, 300
2,071, 203
2,541, 757
3,393, 804
1,543, 111
1,310,449
3,761,596

1
3
8
2
1
3
8
5
10
3
1
1

$25, 425
240, 861
1,000,261
345, 873
249, 287
828, 831
2,832,445
2,226, 822
5,792, 353
2,557, 250
1,194, 761
1,760, 532

2
1
1
1
1
5
4
3
5
6
6
6
2
1
2

46

19,054,701

46

17,915,913

4

$369,716

3
2

52,964
62,199
70,117
503, 427
521, 675
662, 772
259, 076
3,473,873
3,214, 867
13,408, 796
5,352, 257
2,426,386

i

R E T U R N S O F G9 P E R S O N S W H O I N 1914 R E P O R T E D N E T INCOME B E T W E E N $500,000 A N D $750,000.
Reporting deficit
Under $10 000
$10 000 to $25 000 .
$25 000 to $50 000
$50*000 to $100,000. .
$10G 000 to $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 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
1

1
1
8
69

$42,050,577

46
8
5

$267,218
3, 755,867
28,471,245
7,031,089
6,071, 509

3
5
23
22
11
3

$1,093,275
2,361,323
14,431,202
18,144, 574
13,040,131
5,358,406

1
3
6
27
21
8
2

$211, 749
280, 724
1,079, 323
2,790,604
16,496, 740
17,493, 647
9,413, 247
3,351,198

2
1
1
3
1
6
14
23
10
5

$268,622
43,831
155,322
121, 716
173, 846
677,460
277, 531
2,144,197
6,327,357
14,418,695
8,247,483
6,658,977

1
4
3
3
1
10
7
22
6
2

o
o

$2 000 000 to $3 000 000
$3,000,000 a n d over
69

Total

42, 050, 577

1

2,965,024

1 i
1 !

2,257,077
4,667,552

69

48. 561,952

69 j

61,353,540

51,117,232

69

69

38,977,793

1

3,395,040

69

33,033,733

RETURNS OF 21 PERSONS WHO IN 1914 R E P O R T E D NET INCOME B E T W E E N $750,000 AND $1,000,000.

g
to Under $10,000
$10,000 to $25,000
$25,000 to $50,000 .
rjn $50,000 to $100,000
$100 000 to $150 000
$150,000 to $200,000
$200 000 t o $250 000.
$250,000 t o $300,000
$300,000 t o $4Q0 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 500000 t o §2 000 000
$2,000 000 to $3,000,000
$3,000,000 a n d over

1
1

$351,751
9,859

i

1

185, 882

156,032
462,579

1

1
2

283,846

1
4
6
6

433,500
2,436,563
4,930,885
6,962,518

2
2
5
4
1
2

722,966
857,155
2,989,511
3,248,503
1,090,354
3,589,454

- 1

I

1
1

21

Total... .

21

$18,263,309

18 263 309

1

$352,880

5
7
4
3

3,105,778
6,192, 574
4,692,915
5,185,243

1
21

1

3,456,065

3
7
3
2
4
2

$1.991,044
6; 185,562
3!901,654
3,231,434
10,226,178
10,096,871

4
5
4
3
3

22,985,455

21

35,632,743

21

$80,844

SS120 137
i

400, 021
2,307,293
4,273,773
4,939,408
4,823,818
7,051,727

CO

23,916,177

21

14,891,302

21

13,197,398

2

$544,168

3

R E T U R N S O F 2G PERSONS WHO IN 1914 REPORTED N E T INCOME B E T W E E N $1,000,000 AND $1,500,000.
Reporting deficit
Under $10,000
$10 000 to $25 000
$25,000 to $50,000...
$50 000 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
$500,000 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 a n d over

Total




.
1

$13,438

i

.
1
.

.

$7 419
63,668

...

. .

26

$31,270,554

26

31,270,554

2
14
8
2

$1,807,489
17,272,401
13,856,318
5,044,778

1
1
8
5
5
5

26

37,980,986

26

a

o

i

$4 644

1

39,120
79,533
127,189

1
1
1

237,865

1

325,067

722,728
914,977
9,106,715
8,304,078
12,168,112
21,924,899

1
2
10
4
4
3

703,877
1,901,322
12,866,482
6,649,434
9,115,512
18,090,635

4
4
4
5
3

2,510,743
3,495.767
4,618,834
8,270,877
7,521,513

53,154,947

26

49,398,349

26

27,231,152

1

11,297

1
1
1
1

70,041
136,904
154,289
239,394

1
1
3
4
4
2
2
2

350,089
458,787
1,865,634
3,477,242
4,805,939
3,138,651
4,957,866
13,963,573

26

33,085,538

a
o

Table lla.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919—Continued.

o

RETURNS OF 16 PERSONS WHO IN 1914 R E P O R T E D N E T INCOMES B E T W E E N $1,500,000 AND $2,000,000.
1914

1915

1916

1917

00

1918

1919

Net income. Number.

Net income.

Income class.
Number.
Reporting deficit
Under $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 $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
S750 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 and over

Net income.

§27,446, 872

16

27 446 872

16 '

Total

Number.

Net income.

2
1
9
4

$1 743 156
1,294,187
15,808,367
9,432,070 i

16

28,277,780 f

Number.

Net income.

2

S356,557

1

468,795

Number.

•
2

1
4
4
4

1, 085, 858
7,196,774
9, 561,697
14, 870,376

16

33,540,057

I
4
3
16

Net income.

$287,968
344, 816
895,843
1 724 326
1,134, 270
3,754,712
9,899,242
13,787,611
31, 828,788

Number.

1

$3,924

1

40,415

1
1
1

$13,032
29,893
80, 729

1

157,244

1
3
2
1

384, 822
1,383,754
1,035,466
883 559

\

550,352
304,611

2

1,396,593

o

3, 515,160
3,220,342
5,017, 806
7, 519, 738

1
1
3

1,512, 854
2,937,980
10,468,121

21,568,941

16

18,887,454

1

$131,600

1
2
1

516,974
1,700,1C9
1,216,597

16

RETURNS OV 8 PERSONS WHO IN 1914 R E P O R T E D NET INCOME B E T W E E N $2,000,000 AND $3,000,000.
R e p o r t i n g deficit.
U n d e r §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 $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

1

§829, 111

1

230,133

1

493,577

!
i

t
i
I
!

1i

1 !

$1,326,019 ;

!

1

$478,642

I

823,354
2,408,095

1-3
>

5
o

o
o

$1 500 000 to $2 000 000
$2,000,000 to S3 000 000
$3,000,000 a n d over
Total

....
.

i
'

8

i

8

!
$18,899,957 :
„

1
5
1

1,782,020
12,420, 568
3, 842, 245

2
3
3

$3,297,523
6,843,598
10,163,339

3
1

7,857,437
3,721,212

1, 591,000
7,343,980
3,030,617

2

1,572,939
5,089,131

•

18,899,957 !

8

19,370,852

8

20,304,460

8

15,288,740

8

12,060,196

8

10,227,410

1

R E T U R N S OF 7 PERSONS WHO IN 1914 R E P O R T E D NET INCOME OF $3,000,000 AND OVER.
!
< -

Reporting deficit
U n d e r $10,000..
$10 000 to $25 000
$25,000 t o $50,000
$50,000 t o $100 000
.
$100 000 t o $150 000
$150,000 t o $200,000
$200,000 t o $250 000
$250,000 to $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 $1,500,009
$1,500,000 t o $2 000 000
$2,000,000 to $3,000,000
$3,000,000 a n d over
Total




j
'

1

' . . J
' .
;
- . .!
i
'

1

$520, 860

1

$77, 740

1

251,935

1

523,425

l
]

.
>

i
'•
;

7 i $49,328,108
7 '

:

49,326,108

1 ,
6 '
7

!

$2,862,655
46,961,795
49,824,450

2
5

$4,976, 535
52,151,188

1
6

$2, 494, 403
50, 856, 311

1
2
3

1,634 544
4, 670, 736
29,989, 874

1
3

2,763, 849
33,611,762

57,127,723

7

53, 350,714

7

35, 774,294

7

37,228, 711

o

o
o

g

o
CO

Table 12.—NET INCOME REPORTED FOR EACH YEAR, BY THE SAME INDIVIDUALS GROUPED ACCORDING TO
SIZE OF NET INCOME FOR 1919.
[Returns of 1,240 persons, each of whom reported net income of $300,000 and over in one or more years, 1914-1919.]
Net income.
Income class (distribution based on 1919 returns).

Number.
1914

ReT)or'i'"U
S10."

«0 10 ^
00.0 . .
M) LO $ 5 0 , ( ' , ( ' . .
)) tO *1'"),(IO() ..
)1M t o s l W X K l
) •«) l u ^v)O,(Hh)
) ) ) t > v ; .) ,vi

00
S7")). )')) to M ,000.000.

«l,0 V\(M0 to sl ,.)00,000
$1.'JO.),POO to $2,000,000
?2.0')O,0PP to 83,000,001)
$3,000,000 and over
Total
1

Deficit.




1915

1916

1917

1919

1918

35
14
33
59
123
143
111
99
84
214
111
105
53
26
12
7
11

$9, 834, 741
2,017,101
6, 866, 372
7,862, 068
20, 506, 955
24,636, S10
21,493, 552
17, 489, 799
16,545,105
36,318, 300
25,611,535
40, 596, 237
24,931, 480
12,703, 248
9, 410, 316
12, 628, 246
44, 420, 068

$19,403,072
3, 816, 013
9,487, 320
18, 875,204
36,997, 555
39,129, 782
40,147, 941
29,692,876
23,668, 091
51,002,143
36,667, 039
54, 577, 095
45, 474,193
52, 528,197
14,903, 154
12,183, 663
46, 891, 217

$34,794,091
5, 823, 791
15) 749, 926
30,223, 751
71,287,634
74,940, 336
64,730, 265
52,057, 661
33,309, 915
72,166, 825
54,661, 661
76, 778,169
54,250, 063
37, 869, 430
18,352, 334
14, 886, 333
53, 535, 922

$18,702,918
5, 934, 584
13, 086, 678
20, 495, 449
58, 584, 669
61,398,418
45,163, 755
- 42,999,673
32, 755, 587
65, 474, 927
49, 217, 431
68, 265, 389
49,622, 084
32, 804, 196
15,000, 698
15,379, 886
60, 433, 353

$8, 831,242
1, 597, 495
5, 751,109
10,141, 335
26, 370, 287
35, 508, 738
29, 974, 841
30, 537, 530
28, 468, 786
64, 971, 624
40,148, 407
61,149, 691
41,327,007
23,540, 017
10, 862, 447
12,9S6, 210
44, 218, 715

1, 240

333, 871, 933

535, 444, 555

765, 418,107

655, 317, 695

476, 385, 481

1

$5,564,812
85, 582
545, 771
2,192, 909
8, 977,929
18,152, 528
19,457, 871
22,198, 375
23,057, 776
72,681,222
49,512,663
62,224,912
45,181, 507
32,104, 537
20,407,687
17, 845, 218
71,295, 821

460, 357, 496

m
^
>
£=
gj
^
£
S
O
Hrj
g
§

Table 12a.—DISTRIBUTION BY INCOME CLASSES FOB EACH OF THE YEARS 1914-1919.
R E T U R N S OF 35 P E R S O N S W H O I N 1919 R E P O R T E D DEFICITS, EACH OF WHOM IN ONE OR MORE OF T H E P R E V I O U S Y E A R S R E P O R T E D INCOME
IN EXCESS OF $300,000.
1915

1914
Income class.

Num- Net income. NumNumber.
ber. Net income. ber.

Reporting deficit
Under $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 $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....
11,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000 000 and over

Total..

$4,665
24, 754
30,178
57, 213
211, 278
610,187
180, 208
683,172
261, 973
1, 505, 205
847, 474
2, 329, 489
944, 322
2,153,953

$9,371
8,825
21, 235
36, 315
248,138
117,146
712, 890
215, 862
865, 911

9,834,741

19,403,072 i

1917

1918

1919

Net income.

Net income.

Net income.

Net income.

$19, 593

61, 929
84,
384,
173,
476,
268,
630,
881,
5, 001,
3, 247,
5, 472,
3, 397,

255
071
949
358
623
769
351
992
932
904
007

3

14, 776,110

35 j

34,794,091

R E T U R N S O F 14 P E R S O N S W H O I N 1919 R E P O R T E D N E T INCOME U N D E R $10,000. EACH O F WHOM
R E P O R T E D INCOME I N EXCESS OF $300,000.
Reporting deficit
Under $10.000
$10,000 to $25,000
$25,000 to $50,000
$50,000 to $100,000
$100,000 to S150,000....
$150,000 to $200,000
$200,000 to $250,000....
$253,000 to $300,000
$330,000 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 and over

Total.




$8, 500
41,040
199,016
519,618
479,382
307, 405
462,140

874
243 I

18, 363

2,318. 400
3,952, 317
3,358, 335
2.114, 694
^986,310
3,456,065

35 I

1916

$29,342

$15,549

238, 958
132,167
157, 027
241, 952
278, 851
710, 334

98, 518 |
141, 296 !
169,054 i
224, 573
509, 063
700, 807

1,241,017 i
786,365 |

2, 352, 438

35

$5, 564, 812

73, 715
99,879
413,132
288, 638
535, 652
457, 782
276, 765
1. 073, 540
1,345,616
1,213, 951
1, 648, 290
1, 417, 284

ui
H
i—i

Q
18,702,918

8, 831, 242

5, 504, 812

ONE OR MORE O F T H E P R E V I O U S YEARS

$183,001

$16,485 ;
32,130
326,780 ] '•
330,715
370,934
231,772
288,679 !

$85, 582

2,380,932 i
446,418 !
1,216,597
1.707.636

1,612,493 j

2, 017,101

3, 816, 013

:

I

5,823,791

5, 934, 584

1, 597, 495

85, 582

l
o
o

Table 12a.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919—Continued.
RETURNS

O F 33 P E R S O N S W H O I N 1919 R E P O R T E D N E T INCOME B E T W E E N J&10,000 A N D $25,000, E A C H
P R E V I O U S Y E A R S R E P O R T E D INCOME I N EXCESS> O F $300,000.
1914

1916

1915

O F WHOM IN ONE OR MORE OF THE

1917

1918

1919

Num- Net income. N u m - Net income. Num- Net income. Num- Net income. Num- Net income.
ber.
ber.
ber.
ber.
ber.
Reporting deficit
Under $10,000
$10 000 to $25 000
$95 000 t o $50 000
$50 000 t o $100 000
$100 000 t o $150 000
$150 000 t o $200 000
$200 000 to $250 000
$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 t o $2 000 000
$2,000,000 t o $3,000,000
$3,000,000 a n d over

Total
RETURNS

2

. . .
. .

2
3
7
7
2
2
2

$84,724
13,390
49,325
260 274
546,856
248,340
346,098
405,747

1
2
2
4
6
3
2
1
4
1

$58,631
13,676
44,280
170 727
389, 535
388,770
359,091
228,009
1,098,369
307,051

$11,613
4,976
19,229
25,893
148,606
119,535
355,159
435,057
253,569
4,156,390
922, 857
1,821,896
1,743, 774
1,467,783
1,623, 567

2
2
5
2
7
4

$142,796
11,137
103,077
88 415
543,870
491,607

844,552
1,438, 803
1,776,133
4,189,168
2,642, 450
2,355,666
1,630,816

1
1
1
1
2
1
2
2
1
12
2
3
2
1
1

1
2
4
1
2
1

249,846
551,594
1,372,232
413,495
1,171,028
897,604

15,749,926

33

13,086,678

33

1
2
2
1
3

$20,179
70,032
150,388
117,627
514,112

1
S

411,595
1,811,844

4

2,265,657

1
1

1 071 206
1,786,421

2
1

2 464,499
1,816,287

3
4
4
7
3
2
1

33

6,866,372

33

9,487,320

33

Net income.

33

$545,771

o
5,751,109

33

545,771

O F 59 P E R S O N S W H O I N 1919 R E P O R T E D N E T INCOME B E T W E E N $25,000 A N D $50,000, E A C H O F W H O M IN O N E OR M O R E O F T H E
P R E V I O U S Y E A R S R E P O R T E D INCOME I N E X C E S S O F $300,000.

Reporting deficit
Under $10.000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000
$100,000 to $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 t o $750,000
$750,000 t o $1,000,000...
$1,000,000 to $1,500,000.,
$1,500,000 t o $2,000,000..




$140,535
27,498
151, 485
492,699
763, 880
720,102
699,677
212,129
266,052
1,070,405
407,946
1,257,759
1,932,971

$26,903
6,216
54,433
433, 866
613,989
850,000
1,064,783
445, 513
271, 800
1,038,555
1,764,387
1,124,821
773,449
3,775,759
3,302,386

$87,188

338,
456,
674,
853,
150,
486,
194,
675,
155,
353,
675,

$360,978
$49,059
403,980
630,163
1,172, 854
658, 855
1,406,941
5,572,036
3,133, 401
3,491,670
1,921, 312

57, 791
594,365
1,547,500
368,819
589, 481
857,623
1,764,283
934,142
548,499
3,239,810

59

$2,192,909

3
o
o
K

$2,000,000 to $3,000,000
$3,000,000 a n d over

1
1

2,418,957
4,667,552

1

2,055,178

59

30,223,751

59

20,495,449

1

Total

59

7,862,068

59

3,382,150
18,875,204

R E T U E N S O F 123 P E R S O N S W H O I N 1919 R E P O R T E D N E T INCOME B E T W E E N $50,000 and 1100,000, E A C H O F
P R E V I O U S Y E A R S R E P O R T E D INCOME I N E X C E S S O F $300,000.
Reporting deficit.
Under $10,000
$10,000 to $25,000" . .
$25,000 t o $50,000
$50,000 t o $100,000
$100 000 t o $150,000
$150,000 t o $200,000.
$900,000 t o $250,000
?%0,000 t o $300,000

.

.
. . .
. .
. .

•POOJOOO t o $400,000.

$-"00,000 t o $500,000
$500,000 to $750,000.
$7r() 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 and over
Total

2
7
17
23
31
12

.. ..

9
3
8
1
1
1
1
1
1
123

$21,169
45,618
290,377
890,187
2,301,643
1,393,263
874,518
2,076,400
788,105
2,693,059
488,502
656,048
759,351
1,057,787
1,893,761
4,319,505
20,506,955

1
2
10
14
27
15
8
8
5
10
6
6
4
1
4
1
1
123

$23,773
10,724
149,987
506,124
2,106,539
1,861,170
1,418,843
1,830,417
1,408,555
3,364,795
2,700,828
3,674,817
3,649,841
1,119,149
7,008,577
2,427,130
3,783,832
36,997,555

2
2
1
12
8
8
9
14
18

!

I

10
1
3
123

$14,920
32,916
30,141
963,626
1,010,340
1,438,454
2,043,583
3,895, 502
6 427 767
6,917,009
8,342,581
4,422,697
11,477,048
1,785,222
2,133,148
20,352,680
71,287,634

59
WHOM

7
8
2
4
11
38
21
23
3
6

$532,344
1,015,088
311 077
886,976
3,123,965
12 277 53Q
9,256,732
14,202,225
2,488,209
7,594,687

1

2,513,385
4,382,442
58,584,669

i

123

10,141,335

Total.




$86,299
42,115
170,980
590,065
1,905,994
2,952,569
1,913,500
2,977,988
2,133,002
4,112,049
2,278,498
2.292,295
1,331,133

$5,
6
116,
370,
1,816
1,556
2,640,
3,356,
3,366,
5,904,
2,604,
8,530,
2,597,
6,269

2
1
2
11
27
18
17
7
10
14
6
4
3

$701,663
9,859
46 101
441,154
1,928,470
2,243,437
2 827 7-'. 4
1,595,618
2,775,366
4 980 529
2,777,646
2,532,048
2,690,033

1

2,223,942

123

26,370,287

39,129,782

$2,674

$136:

34,995
123,690
1,483,222
1,012,155
1,324,965
4,732,774
14,061,146
10,568,541
10,692,790
6,685,078
6,498,054
1,811,650
2,367,032

159,
1,342,
3,026,
4,181,
2,262,
2,922,
9,425,
4,959,
3,947,
1,805.

123

$8,977,929

i-3

in
123

8,977, 929

MORE OI T H E

o
o

$4,299 i.
116,838
563,241
655,645
874,004
116,529
646,701
590,499
4, 971,839
15, "12,168
6, '47,589
9, 625,112
8, 892,683

2,022,921
21,636,810

2,192,909

I N O N E OR M O R E OF T H E

R E T U R N S OF 143 PERSONS WHO IN 1919 REPORTED N E T INCOMES B E T W E E N $100,000 AND $150,000, EACH OF WHOM IN ONE Oil
PREVIOUS YEARS R E P O R T E D INCOME IN EXCESS OF $300,000.
Re] orting deficit
Under $10,000
$10,000 to $25,000
$25,000 to $5O".OOO
$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 $100,000
fo-00,000 to $500,000
$500,000 t o $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,000,000 t o $2,000,000
$2,000,000 t o $3,000,000
$3,000,000 and over

59

9,423,189
74,940,336

143

61,396,418

113

$18,152,528

143

18,152,528

1,549,959 i

143

35,508,738 |

Table 12a.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919—Continued.
RETURNS O F 111 PERSONS WHO IN 1919 R E P O R T E D NET INCOME B E T W E E N $150,000 AND $200,000, EACH OF WHOM IN ONE OR MORE OF T H E
PREVIOUS YEARS R E P O R T E D INCOME IN EXCESS OF $300,000.
1914

Income class.

Reporting deficit
Under $10,000
$10,000 t o $25,000.
$25,000 t o $50,000
$50,000to$100,000.. .
$100,000 t o $150,000
$150,000 t o $200,000 .
$200,000 to $250,000
$250,000 t o $300,000
$300,000 to $400,000
$400,000 t o $500,000
$500,000 t o $750,000
$750,000 t o $1,000,000
$1,000,000 t o $1,500,000.
$1,500,000 t o $2,000,000
$2,000,000 t o $3,000,000 .

$3,000,000 and over
Total

. .

1915

1916

1917

1918

1919

Num- Net income. Num- Net income. N u m - Net income. Num- Net income. Num- Net income. Num- Net income.
ber.
ber.
ber.
ber.
ber.
ber.
1
1
7
12
27
17
11
8
6
11
4
3
1
1
1

111

$181,493
4,863
122,304
431,532
2,017,416
2,186 596
1,919,691
1,803,746
1,599,116
3,967,246
1,825,618
1,980,244
817,034
1,1G5 177
1 834 462

21,493,552

1
2
11
12
13
17
6
4
14
6
12
5
4
3
1

$8,910
26 538
386,467
915,893
1,623 140
2,980' 845
1,321,465
1,127,941
4,951,822
2,646,093
7,237,631
4,416,941
4 831,798
5 332 736
2,339,'721

111

40,147,941

1

$47 202

1
3
5
7
7
14
7
13
13
15
13
6
1
1
4
111

13 438
105,720
375,586
927 052
1,292,241
3,141,090
1,931,853
4,411,425
5,741,605
8,677,314
11,005,354
6,788 257
1 507 843
2,158,'816
16,699,873
64,730,265

1
5
2
3
10
9
42
19
13
3
3

$48,659
369, 230
226 420
559,349
2,369,484
2,472,043
14,474,584
8,336,674
7,723,329
2,499,211
3 261,905

1

2 822,867

111

45,163,755

1
1
1
3
6
15
17
13
11
26
11

$10 757
5,133
24 977
110 400
496,327
1 947 755
2,997^348
2,826,655
2,955,126
8,577,493
2,259,322
6,364 050

1

1 421 012

111

29,974,841

5

Ill

$19,457,871

o
w
111

19,457,871

RETURNS OF 99 PERSONS WHO IN 1919 R E P O R T E D NET INCOME BETWEEN $200,000 AND $250,000. E VCH OF WHOM IN ONE OR MORE OF T H E
PREVIOUS YEARS R E P O R T E D INCOME IN EXCESS OF $300,000.
Reporting deficit
Under $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

$150,000to $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.




$216,519
4,355
94,437
478,223
1,200,304
1,567,699
3,067,624
1,797,212
1,681,298
1,983,511
1,379,949
1,837,720
1,582,925
1,031,061

$18,620
$39,942
290, 548
826,305
820,615
3,341, 589
2,485.359
2,474^ 619
6,084,850
1,808,505
3,149,918
1
4

1,317,377
7,053,249

$62,572
471,901
1,114,169
1,026, 253
2,079.229
2,791' 936
5,069,502
5,378, 883
10,771,411
5,794,026
2,086,312

$35,147
221,281
365,230
1,011,769
1,569,088
1,960,934
11,446,478
7,244,601
10,172,480
3,316,332
1,004,545

497,946
900,946
1,581,889
2,771,043
2,507, 588
12,320,061
4,361,771
4,823,418
791,488

$22,198,375

o
c

$2,000,000 t o $3,000,000
$3,000,000 a n d over

. .

Total

i ..
99

489,799 |

J
99;

2
29,692, 876

99

2,177,956
13,233,511
52,057,661

1
99

4, 651, 788 |
42, 999, 673

99 |

30,537, 530

99

22, 198,375

RETURNS OF 84 PERSONS WHO IN 1919 R E P O R T E D NET INCOME B E T W E E N $250,000 AND $300,000, EACH OF WHOM IN ONE OR MORE OF THE PREVIOUS
YEARS R E P O R T E D INCOME IN EXCESS OF $300,000.
Reporting deficit
Under $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 $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 and over
Total

1
3
4
8
22
10
6
9
7
7
5
1

....
....

.

..

......

i
84

$58, 470
25, 462
79,045
309, 718
1,610,864
1,199,613
1,062,970
1,996, 267
1,868,140
2,339, 549
2,195,305
733; 985

3,182,657
16,515,105

$20, 412
23, 085
42, 274
1,237,656
1,036, 468
1, 836,356
1,744,073
2,388,546
5,004,167
2,255,285
2,967,938
1,677,124

3
1
1
15
8
11
8
9
15
5
5
2

1

3,43 -S 707
23. 668, 091

8t

1

$6, 647

3
3
6
9
6
16
16
5
11
4
2
1

109, 469
258. 901
680; 373
1,504,213
1,308,058
4, 458, 486
5,427, 309
2,1(37, 088
6,484, 850
3 287 234
2, 438, 767
1,562,140

1
84

3,616,380
33,309,915

3
2
2
7
16
24
18
10

$259,016
246, 943
335,935
1,532 936
4,470', 919
8,4061 817
7,995, 599
5^891 471

1

1,121 548

]_

2 49i 403

Si

32 ; 755, 587

3
3
2
13
5
9
29
10
8
1

$110, 111
252. 404
24lJ277
2,318, 788
1,125 176
2,495, 257
10,262, 530
4.330.912
4' 492 393
785, 865

1

2 054 07c-

84

28,468,786

84

$23,057,776
>

84

23,057, 776

O

R E T U R N S O F 214 P E R S O N S W H O I N 1919 R E P O R T E D N E T I N C O M E B E T W E E N $300,000 A N D $400,000.
R e p o r t i n g deficit
U n d e r $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 $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 a n d over

Total.




$15,440
121, 243
399, 603
1,301, 789
2,323,967
3,000,942
3,098, 749
2,233, 858
4,333,045
5,886, 258
2,683,212
6,136,217
1, 553,077
1,439,007
1,822, 743

,

,

214

36,318,300 i

7
13
12
37
23
27
20
21
22
8
16
5
2
I

.1.

7
18
29
24
25
15
25
23
21
13
5
1

51,002,143

1
214

O

$13,520

2

•$5S, 830
210,818
428, 460
2.690,127
2\ 930,326
4', 532,035
4'. 463. 257
5^ 932', 657
7, 657, 043
3,489,53i
9, 501,157
4,372, 658
2,862,549
1,872,662

81,
26 i,
309,
695,
235,
369,
063,
816,
338,
093,
212,
570'

11
19
18
22
17
18
45
20
25
8
2!

$14,
113,
406,
355',
266,
736;
919,
971,
758'
802,'
125,
951,
054

5
18
27
12
23
22
47
26
19
4

82,
312,
1. 357,
3; 301,
2,100.
5,262'
6,07i;
16,238,
11. 523,
11'. 965
3'. 501'.

o

214 j

$72,681,222

214 j

72,681,222

3,269,108

3,410,785
72,166,825 j

64, 971,624

Table 12a.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919—Continued.
RETURNS OF 111 PERSONS WHO IN 1919 REPORTED NET INCOME BETWEEN $400,000 AND $500,000.
1914

Income class.

1915

1917

1916

1918

1919

NumNumNumNumNumNumber. Net income. ber. Net income. ber. Net income. ber. Net income. ber. Net income. ber. Net income.

Reporting deficit
Under $10,000
110,000 to $25,000
$25,000 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 t o $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to SI,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 a n d over

Total.

$98,833
45,614
210,306
630,947
1,581,562
1,251,738
1,430,195
723,322
801,032
3,789,765
2,595,109
4,440,157
1,669,673
1,462,600
5,078,348

$687,747
12,441
149,276
460,266
650,802
1,279,519
1,984.156
1,606,318
1,901,618
2,830,653
3,956,114
6,421,062
3,647,632
2,626,866
5,277,928
4,550,135

25,611,535

36,667,039

$351,751
$13
20,
140,
642
1,526,
2,551,
1,548,
2,443,
5,718,
4,467,
8,602,
3,234,
5,988,
1,548,
5,021,
5,749,

$150,745
112,152
548,018
1,040,185
1,851,003
1,650,915
3,019,608
6,841,893
3,096,988
6,414,827
6,568,573
3,530,264
5,295,481
9,695,186
4,845,823

49,217,431

54,661,661

24,
112,
255,
724'
711,
392,
504,
411,
122,
144,
003,
622,
604,

$49,512,663

40,148,407

49,512,663

R E T U R N S O F 105 P E R S O N S W H O IN 1919 R E P O R T E D N E T INCOME B E T W E E N $500,000 AND $750,000.
Reporting deficit
Under $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 $200,000..-,
$200,000 to $250,000....
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000 to $750,000....
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.




3
3
5
4
11
13
12
6
3
5
6
22
5
3
2i

$612,715
9,029
93,945
159,561
730,249
1,617,898
2,114,317
1,372,868
798,959
1,708,515
2,664,025
12,982,828
4,325,033
3,551,771
3,081,967

$12,237

7
12
22
5
3 i

249,827
437,601
735,453
1,979,216
1,784,812
2,169,676
2,190,357
5,687,954
13,273,169
4,273,083
4,515,477
4,896,186 I

$7,500

388,024
237,858
891,568
914,832
2,679,099
4,684,969
3,298,449
17,501,962
9,529,404
11,305,970
5,194,885

$5,844

1
2
10
7
5
9
13
26
20
4
3

88,197
243.282
l,750;634
1,520,994
1,361,152
3,067,402
5,866,771
16,990,970
17,216,322
4,833,713
5,289,554

$42,030
144,786
256,885
331,812
447,115
834,009
5,991,254
9,588,157
22,962.149
5,709,811
8,984,797
3,443,647

105

$82,224,912

i1

12,000,000 to $3,000,000
S3,000,000 a n d over

Total

1
1

2,931,864
3,060,123

5

12,372,047

5
2

11,762,548
8,381,101

3
1

6,557,518
3,473,036

1

2,413,239

105

40,596,237

105

54,577,095

105

76,778,169

105

68,265,389

105

61,149,691

105

62,224,912

RETURNS OF 53 PERSONS WHO IN 1919 REPORTED NET INCOME BETWEEN $750,000 AND $1,000,000.
Reporting deficit
Under $10,000
110,000 to $25,000
$25,000 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 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 to $2,000,000.
$2,000,000 t o $3,000,000..
$3,000,000 a n d over

$21,862
226,493
474,127
900,080
909,974
979,288
292, 755
1,399,360
963,729
3,662,679
3,679,191
4,536, 520
1,592,364
5,293,058

Total.

24,931,480

RETURNS OF 2G P E R S O N S
Reporting deficit.
Under $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 $200 000
$200'000 t o $250,000
$250 000 t o $300,000
$K)r) 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 to $2 000,000
$2'ooo'00O to $3,000,000..
$ 5,000,000 a n d over

Total




I

1

53 I

45,474,193

$30,
271,
120,

324,218
226,158
268,583
2,462,191
3,465,541
5,077,735
4,158,721
9,204,482
7,145,265
7,305,801
14,563, 583
53 I

54,250,063

$344,
241,
827,
2,127,
2,095,
6,464,
11,972,
10,553,
1,633,
5,068,

679,
587,
1,314,
1,734,
3,608,
6,804,
11,151,
14,839,
4,758,
3,721,
53

49,622,084

53 I

41,327,007

53 j

$45,181,507

$50,744 . .
8,121

2
3
2
1

85,246
189,864
202,268
174,681

2
1
2
1
4

288,362
2 135 571
491,475
1,261 406
95D 394
4,844,010

1

2,117 594

26

12,703,248

1

?,

$15,786

1

40,045
145, 880

1

103,134
1

168, 480

1
1
4
4

2
3

2
3
1
2

297,563
313,671
1,744,205
2,483,959
1 799 583
2,398,540
4,994,386
2,117 532
36,073,913

26

52, 528,197

$7 880

1
1
1

$16 937

573,019
1 075 730

1
2
1
1

196,186
467,510
267,821
301 716

H
aM
53 I

45,131,507

5
1
2
5
4
2

2 794 332
768 603
2,383'191
8,323,028
9 973 835
11,801,332

3
2
6
4
3
2

1 818 108
1*760 068
6* 732' 496
6,294,649
6 964 748
7,983,957

26

37, 869,430

26

32,804,196

1

171, 874

7
4
i

790 222
328 671
941 183
1 287 054
2 477 991
8,' 499,' 860
7,250,514
2 416 488

J 26

23,540,017

in
M

o
c

$629,111
5 271

3
1
2
2
3

%
Xfl

W H O I N 1919 R E P O R T E D NET INCOME B E T W E E N $1,000,000 A N D $1,500,000.

1

Q

$18,287
29,498

$31,035
112,036
216,171
338,324
739,009
692,762
556,294
3,304,110
483,501
3,674,073
1,760,437
9,645, 219
1,590,619
13,798,317
8,532,286

26

$32,104,537

26

32,104,537

Table 12a.—DISTRIBUTION BY INCOME CLASSES FOB EACH OF THE YEARS 1914-1919—Continued.
RETURNS OF 12 PERSONS WHO IN 1919 REPORTED N E T INCOME BETWEEN $f,500,000
1914

Income class.

1917

1918

1919

•
1

$10,491
1

$ 98,157

1 |

124,922

1 ;

230,125

1

235,203

1
2

831,518

457,163

2
2
1
1

1,977,309
2,241,762
1,570,510
2.093 511

1
1
1
3
3

609,373
791,709
3,609,877
5,259,427

1

3,842,245

$3,000,000 and over
Total

12

12

9, 410,316

14 903 154

1

$171.154

1

272,619

2
3
2
1
2
12

1,764,045
3,970,652
3,273,933
2,531, 525
6,368,406
18,352,334

1

$19,093

1
1

119,562
161,095

1

264,475

1

280,303

2
1
3
3
1

469,960
1,245, 853
983,439
4,018,117
5,269,660
2,749,194

1
2
3
1
1

614,881
1,783,581
4,004,008
1,603, 975
2,275,949

12

15,000,698

12

10,862,447

J

R E T U R N S O F 7 P E R S O N S WHO IN 1019 R E P O R T E D N E T INCOME B E T W E E N $2,000,000 AND -$3,000,000.
Reporting deficit
Under $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 to $200,000
$200,000 t o $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 t o $1,000,000
$1,000,000 to $1,500,000




00

$2,000,000.

Num- Net income. Num- Net income. Num- Net income. Num- Net income. Num- Net income. Num- Net income.
ber.
ber.
ber.
ber.
ber.
ber.

Reporting deficit
Under $10 000
$10 000 t o $25,000
$25,000 t o $50,000
50,000 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 to $3,000,000

1910

1915

A N D

...
...
1

$331,517

2

1
-

2,540, 111

2

1
1

880.153
1,348,843

$360,071
1

$294, 935

1

464,069

1

1, 311, 863

1

$171,205

1

304.611

O
12

$20,407,687

12

20,407,687

M

Q

I

$1 500 000 to $2 000 000
$2,000,000 t o 13,000.000
$3,000,000 a n d over
Total

1
2
1

1, 596,667
4,441,009
3,718,942

7

12,628,246

2

7

3,291,696
2,433,156
3, 764,583

1
3
1

1,765,513
7, 788,390
4,972,359

12,183,663

7

14,886,333

I

5,250,686
8,058,333

2
1
2

3,265,824
2,202,630
7,041,940

7

$17,845,218

7

15,379, 886

7

12,986,210

7

17,845,218

R E T U R N S OF 11 PERSONS WHO IN 1919 R E P O R T E D NET INCOME OF $3,000,000 .VND OVER.
Reporting deficit
U n d e r $10 000
$10 000 t o $25,000
.,
$25,000 t o $50,000
$50 000 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 000to $400 000
$400 000 t o $500 000.
$500 000 to$750 000
$750 000 t o $1,000,000
.
$1 000 000 t o $1 500 000
$1 500 000 t o $2 000,000
$2 000 000 t o $3 000 000
$3^000,000 a n d over

Total

.




...

1
1
1
1
. . . .

667,906
3
2 844 456
5,256, 658

3
11

$6 688

. .:

$149 402

$269,814
336,353

2
3

.. 1.1.

2, 624,406

1

$169, 859

1

391,098

1

$287,968

1
1

270 049 i
309 840 1

1

567 700

i

722,728

2

1,091,675

1

1 262 315

1
1

1 057 167
1,577,548

..!.-1
i

35,044,881

3
1
3

5,596,522
2 542 214
35,978,673

3
4

6 981 495
44,008, 427

6

56,418,995

2
5

44,420,068

11

46,891,217

11

53,535,922

11

60,433,353

11

in

5 51% 058
37,545^ 380 j

11

$71, 295,821

44,218,715

11

71,295,821

o
o

TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDAR
YEARS 1919, 1918, 1917, AND 1916.
$1,000 to S2,000.

to

o

§2,000 to $3,000.

States and Territories.
1919

Alabama
Alaska
Arizona
Arkansas.'.
California
Colorado
Connecticut
Delaware
District of Columbia.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa '..'.'.'.'.'.'.'.'.'.'.
Kansa3
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




40,789
9,427
20,495
33,556
266,720
57,526
110,409
16,059
58,616
31,107
58,930
8,136
21,448
422,229
130,383
133,796
76,451
59,332
52,871
34,578
116,373
268,307
181,662
123,914
23,804
125,248
42,593
87,344
8,740
25,601
231,757
10,757
683,085
37,185
27,375
308,309
61,500
49,663

539,172
39,936
37,296

38,988
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

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

2,097
243
904
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

13,503
5,121
7,525
6,776
99,105
20,633
54,714
7,107
32,927
10,491
15,758
2,529
7,167
131,669
43,300
24,058
19,697
16,040
20,385
13,122
47,895
96,641
65,034
48,837
6,058
42,820
19,637
29,762
4,635
10,850
82,168
3,171
229,561
7,617
10,685
119,452
14,946
19,815
244,689
18,400
8,498

11,958
4,110
4,745
4,549
77,458
18,695
35,123
3,409
19,123
5,799
9,046
1,322
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
13,326
3,878

8,866
2,694
5,121
6,532
87,438
19,464
32,840
3,908
14,655
6,039
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
12,311
10,301

1919

1918

14,888
3,238
7,571
13,300
70,425
18,251
30,157
5,117
13,084
9,618
19,585
2,530
6,756
116,582
45,252
31,444
24,009
18,969
15,824
10,441
34,727
79,715
55,719
42,19,6
7,465
36,801
14,234
25,729
2,499
7,556
70,095
4,791
186,375
12,753
6,510
96,224
18,946
13,368
152,630
10,669
11,105

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
10,222
8,126

19171
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
24,59S
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
5,366
5,419

Xfl

a

Q
O

g

38,614
50,789
176 547
21,164
13,569
75,966
114,322
45,168
105 793
18,349

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 3

5 339 7c;o

Grand total

45,505
38,232
114 500
18,517
9 965
51,207
95,422
48,876
94 704
7,821
3,678

4 425 114

39,654
31,451
95 416
14,636
7 258
37,951
56, 322
28,281
70 554
7,663

'

3 472 890

S3,000 to $4,000.

971
4,414
10 514
1,259
1 100
4,190
5,360
2,575
8 261
673

437,036

8,993
15 836
56 240
7,568
5 247
27,562
55,306
15,839
42 245
7,238
. ..

1,924,872

8,995
10,135
39 308
7,340
3 770
15,464
40,537
14,874
37 999
3,245
194

1,516,938

16,240
13 314
35 837
7,445
3 150
17,881
2S, 635
13,188
35 360
% 781

1,640,758

11,252
15 700
56 648
7^587
3 915
25'073
30,520
15,262
30 005
o', 031

1,569,741

.$5,000 to $6,000.

$4,000 t o $5,000.

15,634
14,535
39 468
6,436
3 164
19,498
34,547
17,910
31 626
2,379
120

1,490,878

11,576
8 464
27 611
3; 824
1 946
9,518
14,355
7, 240
18 322
2,376

838,707

$0,000 to $7,000.

States and Territories.
1919
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota

.

5,382
1,000
2,247
5,498
38,024
7,379
9,986
1,497
4,820
4,582
9,664
1,418
3,394
66,307
18,948
32,439
14,131
9,531
5,789
4,579
14.860
38,460
25,258
14,590

! 1918
I

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

1917
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
14,058
10,817
9,839

1916 I 1919
489
55
190
534
4,740
942
1,600
208
1,907
428
680
219
163
7,645
1,571
2,374
1,023
838
1,025
506
1,723
6,329
2,052
1,470

2,517
3
1,229
3,014
23,681
4,154
5,505
670
2,972
2,541
5,797
721
1,895
47,505
10,821
24,039
10,017
6,623
2,991
2,811
6,384
22,486
15,880
6,791

1918 | 1917
2,596
8
589
1,585
14,601
3,160
5,315
478
1,7S2
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

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
4.899
3,991

1916

1919

1918

1917

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

1 073
14
573
1 350
8 760
2,134
2,189
356
1 298
1 049
2,130
209
846
16 716
3 812
7 066
2 678
2,221
1, 882
982
3, 040
6,122
5. 489
3, 102

942
16
311
992
5, 630
1, 131
1, 765
343
926
615
1, 454
152
618
11. 913
2, 735
7, 195
2, 700
1, 605
1, 310
654
2, 072
5, 322
2, 710
2,147

659
60
315
873
5,391
1,258
1,721
286
803
587
1,595
173
421
8,338
2,078
3,905
2,073
1,244
1,302
552
2,512
4, 467
2,609
2,040

268
35
135
288
2,438
499
1.116
135
859
217
443
125
94
4,605
917
1,094
563
485
553
370
1,188
3,500
1,365
900

888
It)
390
990
6 032
1 ,427
1 589
284
781
770
1 417
154
510
10,152
2,040
4 906
1 727
1, 531
1, 350
710
2 001
4, 226
418
2, 107

59 o
16
254
615
3,689
668
1,297
198
633
437
1,021
91
377
6,913
1,549
4,706
1,484
1,088
854
421
1,119
3,531
1,894
1,317

1917

mo

398
31
242
635
3,392
710
1,067
170
484
375
879
90
249
5,143
1,205
2,144
1,108
761
745
366
1,484
2,767
1,602
1,085

185
28
77
224
1,803
349
812
109
485
181
349
71
69
3,229
570
727
379
336
388
243
852
2,509
976
652

1

No returns were filed in these classes in 1916.
2 In 1916 the net income on returns filed separately by husband and wife is combined, and the total appears as one return,
filed separately, are included in their individual income classes independently of husband's income.




In all other years the returns of married women,

1>
o

a
o

TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDAR
YEARS 1919, 1918, 1917, AND 1916—Continued.
$3,000 t o $4,000.

$5,000 t o $6,000.

$4,000 t o $5,000.

to

$6,000 to $7,000.

States and Territories.

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
abroad.
Married women making
from husbands 1
Grand total




...

.
.

1919

1918

1917

1916

1919

1918

1917

3,408
17,458
4 574
13, 429
845
3,116
36, 212
1,215
95,603
6,078
5,655
37, 298
10, 235
6, 866
58,459
4 220
7,486
8,16S
7,410
25,336
2,820
1,773
9,937
12,365
6,317
14,065
2,203

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
3 996
3 285
9,429
5 880
14,340
2,234
1 214
7,244
9,825
7, 719
11,409
737

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
i 999
2 582
6,020
3 744
13,238
1,370
762
3,999
5,457
2,872
7,063
935

301
2,892
281
988
79
351
3,817
198
15.034
'437
234
3,936
384
758
6,443
621
249
211
1 162
2,331
223
221
946
1,490
486
2,066
152

2,498
10,454
2 094
7,411
354
1,858
18,694
6S5
53 576
3,883
2 328
21,301
7 647
4,148
31,533
2 274
4 759
5,362
3 974
15,250
1,278
1 062
5,853
6,385
3,134
8,400
912

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
1 914
1,997
5,987
2 806
8,043
1,108
840
3,636
4,174
4,426
6,091
412

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
997
1 401
2,710
1 848
6,159
622
417
2,008
2,655
1,469
3,095
501

1916

1919

1918

825
201
1,116
3,761
2,392
4,768
594
729
289
4,114
791
3,571
115
99
238
414
278
587
4,430
3,434
6,116
196
172
288
13 820 25 000 18,233
769
383
1, 789
265
779
1 318
6, 590
3,413
8,152
1,721
'371
3 031
898
522
1,604
6,092 11,375 10,487
510
647
875
246
1 550
844
2,276
200
1,732
796
1 358
2 278
1,877
5,991
3,612
212
648
437
187
237
406
1,425
723
1,947
1,034
2,701
1,829
1,232
445
1,108
3,140
1,506
2,174
103
396
265

1917
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

1916

1919

1918

1917

556
176
726
433
1,522
2,332
2,914
1,854
239
353
333
458
637
2,217
2,232
1,643
40
84
108
77
214
265
382
231
2,419
2,508
3,917
2,878
129
91
183
114
10 313 16 521 11 889 10 902
317
521
1,277
523
677
369
512
185
2,645
4,053
3,193
5,452
294
1 010
1,006
1 772
349
974
568
483
4,803
8,065
6,189
5,370
634
479
419
414
167
1 026
455
583
710
157
1,474
1,014
795
1 296
528
625
2,224
4,053
2,064
1,378
424
263
141
217
248
138
156
158
521
1,211
844
647
643
1,326
1,860
865
307
735
867
493
972
1,213
2,045
1,048
73
251
182
153

citizens residing
OR

125

496

1916
120
999
179
441
34
169
1,6f>4
73
7,498
203
97
1,828
235
234
3,346
297
128
92
353
892
115
93
381
439
218
672
67

402

separate returns
128
742, 334 010.095 374,958

85,250 438,154 322,241 185,805

160
72,187 Io7,005 126, 554 105,988

1
52,188 109,674

135
79,152

64,010

36,605

II

0

Q
O

£10,000 to $15,000.

$9,000 to $10,000,

$8,000 to $9,000.

$7,000 to $8,000.

States and Territories.
1919

1918

1917

1916

1919

1918

1917

1916

1919

1918

1917

1916

1919

1918

1917

1916

415
685
495
169
75
274
205
Alabama
547
107
270
203
276
411
125
359
26
1
5
5
9
10
3
12
10
14
8
17
23
Alaska . .
7
7
200
248
39
169
62
111
75
234
50
141
152
86
155
98
59
Arizona
472
726
468
83
197
196
286
592
115
361
149
404
404
302
259
Arkansas
3,298
3,354
5, 569
1,312
778
2,132
1,235
3,996
954
1,250
2,374
1,670
1,641
2,351
2,989
California
615
234
151
496
210
190
241
488
364
408
303
854
Colorado
545
833
528
1,287
1,636
1,342
461
373
564
425
1,142
413
613
613
853
626
709
734
Connecticut
200
246
229
55
91
143
67
136
100
134
89
72
Delaware
68
77
85
696
469
636
202
141
233
287
516
273
237
325
329
247
459
334
District of Columbia
329
361
561
152
114
57
404
106
247
230
79
175
239
180
Florida
289
796
1,212
758
311
125
340
488
193
930
230
404
617
377
660
673
Georgia.
113
136
115
33
36
66
59
90
47
63
65
53
66
Hawaii
27
88
212
240
155
23
64
108
68
46
113
152
90
248
67
164
144
Idaho
4,963
8,424
5,671
1,313
1.764
3,333
3,332
2,381
1,722
2 300
6,940
4 612
3,570
2,305
4 807
Illinois
1,016
1,723
288
1,113
451
'377
657
410
341
1 324
596
661
905
866
871
Indiana .
1,172
2,649
1,777
273
561
783
504
1,317
350
2,4J8
841
2,293
1, 241
1,776
J 213
Iowa
821
806
1,117
354
145
399
449
304
525
196
1 106
450
730
854
651
Kansas .
679
142
1,175
262
891
359
501
1,0.34
236
' 180
374
449
489
725
658
Kentucky
953
161
1, 203
332
463
341
787
212
370
261
Louisiana .
394
584
517
554
884
406
503
102
155
369
155
218
112
202
444
204
293
271
193
267
Maine
1,530
1,943
1,383
336
592
499
666
486
632
625
1,431
758
870
909
Maryland
897
5,200
3,866
1,493
4,125
1,159
1,343
1,801
1 602
1 415
3 072
1 892
2 766
2 336
1 915
2 028
Massachusetts
1,762
424
2,849
1,670
642
1,061
671
806
541
2,143
718
803
1,200
1,148
1,387
Michigan
1,012
1,546
272
1,059
455
371
646
532
343
1
510
448
810
571
Minnesota
915
888
676
388
373
162
59
159
243
75
300
458
70
208
193
305
334
Mississippi
1,951
2,603
2,093
749
720
1,016
575
1
961
941
1
268
1,091
1 508
1 364
428
Missouri
718
262
82
339
105
271
149
120
120
248
187
126
278
150
131
251
Montana
1,396
855
482
930
154
409
596
662
1,410
203
240
974
695
1, 213
870
Nebraska
52
56
14
22
37
27
33
16
60
22
20
27
38
44
31
Nevada .
340
253
68
257
78
87
123
66
123
267
119
167
172
115
169
New Hampshire.. .
3,785
2,645
2,900
966
658
1,109
1,542
1,275
1,491
909
2,633
1,221
1,675
1,820
2,089
New Jersey . .
70
135
26
127
56
29
46
32
56
111
72
110
62
New Mexico
48
58
3,392 18, 726 13,518 13,285
4,731
5,009
6,711
4,199
5,739
7,770
5,940
12,412
5,483
8,430
8,088
New York
1,006
510
439
220
94
198
102
253
293
806
143
345
516
425
384
North Carolina
203
276
42
235
170
100
121
211
56
130
260
213
144
81
358
North Dakota.
5,357
3,675
3,879
1,286
798
1,485
2,105
995
2,310
3,890
1,570
3, 747
2,635
2,699
1,311
Ohio
761
1,303
727
104
304
321
533
140
434
613
424
1,106
189
667
717
Oklahoma.
81
831
430
212
505
206
335
126
236
372
276
550
327
174
397
Oregon
8,036
6,468
2,346
6,564
1,550
2,285
2,933
1,956
2 955
3,056
4,066
2,552
4,412
5,859
4,055
Pennsylvania....
714
570
622
135
203
190
214
168
'244
498
295
358
327
238
Rhode Island
. . . .
228
738
341
162
41
203
306
204
60
296
367
388
60
251
675
459
South Carolina
1
In 1916 the net income on returns filed separately by husband and wife is combined, and the total appears as one return. In all other years the returns of married women,
filed separately, are included in their individual income classes independently of husband's income.




CO

H
O

o
o

to
CO

TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDAR
YEARS 1919, 1918, 1917, AND 1916—Continued.
$8,000 t o $9,000.

$7,000 t o $8,000.

$,9000 t o $10,000.

to

$10,000 t o $15,000

States and Territories.
1919
668
South Dakota...
807
Tennessee..
2,688
Texas
200
Utah
216
Vermont.
Virginia
858
1,208
Washington.
559
West Virginia... .
1,314
Wisconsin
147
Wyoming
.
Nonresident aliens and citizens residing
abroad.
Married women making
separate returns
from husbandsl
73,719
Grand total

1918

1917

648
562
1,387
159
95
600
658
507
772
111

341
463
1,478
141
91
485
578
361
705
110

1916
54
264
732
71
76
259
273
174
481
44

1919

1918

1917

371
647
1,894
137
165
604
814
378
874
94

325
337
1,011
98
81
439
457
253
552
78

229
316
1,020
105
77
329
394
261
493
84

1916
50
180
507
56
50
180
237
114
347
28

1919
252
406
1, 430
91
70
432
596
271
677
99

310

223
275
788
79
59
334
357
218
401
59

1917
149
228
748
78
55
268
303
212
433
71

1916
43
139
360
48
48
167
182
95
263
23

1919

1918

1917

505
1,148
3,401
225
219
1,256
1 389
629
1,539
201

344
707
2 136
212
150
871
891
546
1 126
209

239
670
1 912
222
165
752
808
549
1 002
194

194

44,363

26,580

50,486

115,000 t() $20,000.

35,117

31,769

20,086

$20,000 t o $25,000.

27,152

83
434
1 095
1
162
113
430
486
819
79

24, 536

15,785

536
97, 852

$25,000 t o $30,000.

69,992

65,800

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




. .
.
"

. .

1918

1917

1916

1919

1918

1917

1916

264
2
98
283
2,275
328
748
130
344
238
527
59
81
3,533

187
7
53
159
1,378
200
622
91
280
135
347
45
40
2,429

157
3
83
165
1,445
277
619
86
250
111
324
62
56
2,340

106
3
59
89
963
265
582
80
277
66
163
66
38
1,816

139
1
34
138
1,179
149
412
74
161
106
251
40
27
1,898

99
2
28
84
762
104
320
48
132
70
183
28
13
1,288

80
2
40
87
803
140
325
57
118
63
162
40
38
1,209

51
2
27
50
531
137
299
53
160
50
95
34
19
1,018

1919

1918

87

47

29
61
660
94

22
52
482
55
214
39
88
42
101
10
8

267
38
101
76
126
16
10
994

794

1917
41
3
29

70
438
84
224
34
89
35

94
36
12
785

41
2
20
22
336
65
210
34
85
25
40
35
6
605

1919

1918

74

64

28

23
50
509
50
292
46
85
38
104
21
8
910

70
788
95
285
55
111
60
167
36
14
1,227

1917
57
3
25
50
534
100
257
46
88
34
100
35
29
989

3
3

3
o
o

$30,000 t o $40,000.
1916

1

45, 845

States and Territories.
1919

to

w

134
37, 967

1916

555

127

136
51, 381

1918

loir.
19
c

32
23
385
103
278
36
105
19
60
41
11
760

Indiana
Iowa
Kansas
Kentucky..
Louisiana
Maine
Maryland
Massachus etts
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 Jmaking separate returns
from husbands
Grand total

610
825
369
451
554
179
890
2,518
1,228
644
316
1,138
100
441
16
134
1,625
27
8 847
429
87
2,292
503
320
3,688
329
298
164
489
1,434
88
97
519
516
249
629
75

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
139
99
330
856
64
69
321
361
222
465
44

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
131
74
287
765
103
64
308
306
238
435
69

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
66
32
175
462
71
42
191
203
158
354
36

354
330
178
222
284
98
523
1,465
673
312
172
594
52
183
61
954
19
5 216
211
27
1,256
245
137
2,067
200
138
66
248
719
39
39
250
237
119
265
35

289

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
185
74
20
166
416
35
42
211
163
125
261
31

227
197
189
175
191
96
396
1,103
446
283
119
454
59
164
14
66
659
26
4 037
101
28
969
174
124
1,735
131
73
28
156
367
42
29
170
169
147
255
41

30,227

221
188
100
116
166
72
304
1,023
378
185
90
362
17
114

132
162
66
90
112
57
196
744
226
157
50
309
27
73

144
129
92
92
130
57
231
683
268
169
65
294
44
95

108
77
44
45
77
46
193
666
206
116
31
224
36
43

191
176
95
119
225
65
305
1, 089
431
200
111
407
25
94

140
131
82
112
158
61
249
886
296
155
46
298

42
553
9
3 452
112
12
789
161
88
1, 265
120
78
22
166
396
23
23
138
121
91
184
26

41
406
8
2 506
55
10
575
81
51
1,033
104
40
21
94
267
11
18
80
96
60
157
21

29
438
13
2 691
56
15
601
114
49
1,091
96
46
18
87
240
27
28
95
92
78
173
29

28
311
6
2 178
41
10
463
50
35
827
86
11
11
59
143
24
24
60
70
43
123
10

40
591
10
4 190
126
14
838
153
83
1,390
129
75
23
161
448
20
27
137
126
88
179
19

44
433
11
3 113
64
15
676
95
43
1,270
111
34
16
115
274
21
26
98
82
64
199
30

29,897

23,097

#

16,350

16, 804

13,512

73

168
106
111
116
151
66
285
906
353
202
57
340
43
88
9
43
496
21
3 239
88
16
735
120
57
1,427
129
41
17
95
261
23
30
116
97
111
189
34

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
9
14
76
159
29
21
78
75
52
145
16

12,733

10,893

10,206

o
o
K

825

543
13, 769

Q

139

559
22,605

4

116

163
479

42,028

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
19
13
121
254
42
21
102
102
88
189
18

10,573

8,598

15,410

11,8S7

1
In 1916 the net income on returns filed separately by husband and wife is combined, and the total appears as one return. In all other years the returns of married women,
filed separately, are included in their individual income classes independently of husband's income.




to
©1

TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDAR
YEARS 1919, 1918, 1917, AND 1916—Continued.
$40,000 to $50,000.

$50,000 t o $60,000

O*

$70,000 t o $80,000

$60,000 t o $70,000

States and Territories.
1919

Alabama .
Alaska
Arizona -.
Arkansas
California....
Colorado .
Connecticut
Delaware

District of Columbia
Florida
Georgia....
Hawaii
Idaho..

Illinois
Indiana -.
Iowa
Kansas
Kentuckv
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
Pennsvlvania..
Rhode Island




49
1
7
26
380
48
131
30
55
32
80
15
2
660
79
70
59
52
97
33
172
618
240
102
52
194
8
48
1
31
323
6
2,387
71
5
458
79
61
805
86

1918

1917

1916

1919

1918

1917

35

35

11

17

15

16

10
17
241
39
136
28
63
14
60
18
5
486
73
49
31
71
67
32
133
506
150
96
17
188
8
36
1
25
2*70
5
1,804
36
5
340
46
25
692
83

19
18
311
50
154
23
52
15
53
20
4
518
98
60
59
53
88
44
165
516
175
130
25
183
12
49
3
40
253
9
1,923
27
12
396
58
28
782
70

13
7
212
49
140
28
59
12
26
22
6
470
48
, 34
28
41
55
29
123
474
164
98
14
126
9
25
5
21
244
9
1,674
17
4
314
40
26
573
46

6
15
220
38
102
17
41
14
45
12

4
10
140
13
87
13
33
11
25
14
4
340
28
14
13
42
30
18
61
276
72
51
10
98
5
19
1
19
146
2
1,064
18
1
211
14
16
443
37

6
6
179
35
107
20
24
12
29
13
6
339
55
36
43
35
53
24
87
378
108
81
23
128
10
22
1
19
175
4
1,271
17
2
273
35
9
508
50

438
66
41
25
27
63
16
98
388
157
67
31
143
5
29
2
12
189
3
1,581
36
1
256
38
29
511
44

1916
3
1
9
4
132
34
94
20
31
4
19
18
1
238
35
26
12
23
31
21
91
326
94
71
8
89
8
13
1
12
158
5
1,091
11
1
183
34
10
421
31

1919

1918

14

8

5
9
155
14
81
10
14
5
21
13
3
260
32
15
12
23
41
15
47
252
68
45
15
78

3

16
9
144
3
1,028
172
17
9
323
22

104
14
56
14
25
9
14
9
2
169
27
14
9
20
27
13
32
188
60
37
3
57
3
3
5
119
2
750
13
1
135
10
8
264
21

1917

•

9
2
4
6
119
18
74
8
18
9
10
6
2
209
28
18
25
17
31
12
60
236
81
53
10
81
4
6
1
7
121
6
901
8
3
157
17
13
351
33

1916

1919

1918

1917

1916

5
1
1

5

1
72
9
34
10
16
1
13
6

86
10
39
12
14
2
10
5

5
2
3
2
51
22
43
8
17
3
10
7

136
33
20
21
15
22
20
56
181
56
40
4
59
4
12

123
16
7
7
16
14
12
35
169
48
28
1
36
2
9

6
88
2
658
8
1
128
18
13
265
18

5
73
4
563
4

4

10

4
2
84
19
65
16
23
5
9
12
3
201
36
12
9
14
33
12
55
232
62
46
4
64
5
3

3
7
82
20
47
9
16
8
18
11
1
172
24
14
5
13
27
4
39
174
48
34
11
58
6

4

11
109
3
792
2
4
112
21
5
296
24

6
73
1
777
18

8
85
483
11

96
19
8
213
25

81
8
5
218
29

133
19
13
8
18
12
4
28
132
26
15
5
48

3
Q

2

85
22
4
211
21

8

Grand total

39
11
95
212
8
21
73
59
39
79
9

9
5
50
137
8
10
57
43
39
82
6

21

2

76
142
18
10*
64
46
68
95
15

9
8
47
78
12
7
34
21
29
63

7

28
7
46
120
4
14
49
41
33
43
5

6
4
32
72
3
10
35
20
12
58
7

8
4
32
65
10
9
35
33
25
71
10

7
23
18
15
28
3

7,087

6,223

5'
3
22
39 i
7

•

21
19 i

16
33

10 1
46 |

9
32

7
2
14
45

4
16
15
25
47
5

10
11
10
16
39
3

13
27
2

3 !
2

•

24

5,213

3,720

4,541

4,048

4
29

10
24
1

4 i

2 ;;
7
34
4
9
13
18
22
30
1

3,196

2,441

1
7
26
6
6
13
13
3
24

279

353
2,954

2,901

2,237

1,691

2,222

2,066

1

$150,000 to $200,000.

$100,000 to $150,000.

190,000 to $100,000

$80,000 to $90,000

o

28

427

612
6,449

14
2 !
14
66

43

62

8,298

6 i

1 j
18
51
11
4
30
21
21
38
6

•M COCOC"

South Carolina
South Dakota
Tennessee .
Texas
Utah
Virginia.
Vermont
Washington
West Virginia..
Wisconsin
Wyoming
Nonresident aliens and citizens residing
abroad.
Married women making separate returns
from husbands 1

States and Territories.

GO

1919

1918

1917

1916

1919

1918

1917

1916

1919

1918

1917

1916

1919

1918

1917

1916

H

3
2
2
2
1
1
1
8
2
5
3
4
4
6
Alabama. .
1
Alaska.
2
2
9
3
1
1
1
1
2
2
2
4
2
Arizona
1
1
1
6
3
5
4
4
4
5
Arkansas
i
30
91
20
37
107
64
36
34
49
29
88
35
44
50
38
59
California
5
10
12
9
26
7
7
6
7
8
3
22
6
9
2
14
Colorado
.
44
30
25
26
66
62
16
51
20
23
24
23
25
11
14
IS
Connecticut
11
2
18
16
26
6
10
5
5
3
6
15
2
4
Delaware
11
11
7
6
5
6
17
13
21
19
27
12
37
15
7
10
District of Columbia
2
2
1
2
6
8
2
2
4
2
1
1
3
2
Florida
1
4
4
9
6
3
2
5
6
15
6
6
13
3
9
Georgia.
11
12
14
24
3
3
5
4
6
3
4
7
3
5
7
10
Hawaii
1
1
1
1
1
1
1
2
5
2
2
Idaho
87
102
51
75
153
245
65
78
231
124
95
91
104
57
117
236
Illinois..
11
5
11
12
16
16
8
3
30
8
24
25
12
11
15
15
Indiana
2
11
1
6
10
4
2
12
9
9
10
7
6
10
10
Iowa.
4
3
6
4
8
3
3
8
2
12
4
18
6
12
11
4
Kansas
11
11
3
9
1
14
4
2
8
18
5
9
13
6
4
11
Kentucky .
. .
q
1
8
26
8
9
10
22
9
6
12
34
35
10
21
17
Louisiana
2
4
1
16
2
3
7
3
7
2
5
7
9
15
o
Maine..
.
.
.
6
62
50
36
22
26
32
25
26
58
15
32
13
16
18
28
Maryland
262
101
201
261
286
92
102
131
95
105
117
99
124
110
115
124
Massachusetts.
...
53
26
31
46
73
29
26
34
34
88
20
23
33
26
49
75
Michigan
22
21
44
60
41
40
27
27
10
27
17
23
14
10
37
10
Minnesota
1
In 1916 the net income on returns filed separately by husband and wife is combined, and the total appears as one return. In all other years the returns of married women, fcO
filed separately, are included in their individual income classes independently of husband's income.




TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDAR
YEARS 1919, 1918, 1917, AND 1916—Continued.
$80,000 to $90,000

$90,000 t o $100,000.

to
00

$150,000 t o $200,000.

$100,000 t o $150,000.

States and Territories.
1199

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..
.




4
34

1918

26

8

4

5
65

2

534
8
89
12
5
156
18
7
12
32
7
4

11
6
15
1

42
2
368
13
63
5
8
140
17

2
10
24
2
3
2

1917
4
34
1
5

7
63
4
472
11

1916

29
1
3
4

50
2
472

1
87
11
5
189
15
3

1
75
12
4
160
17

1
9

7

26
2
2
9

22
4
6
7

6
5

8
12

6
3

19
1

23

17

1919

1918

1917

3
16

1
11

3
27

5

6

4

2
42

6
34

392
12

281
9

3

50
1
374
2

6
19
1
4

11
38
2
4

4

4
122

50
1
372
2

1,034
13

1,673

4
48
2
4
6

1917
11
74
2
10

1916
3
54
3
8

3
26
2
5

1
26
2
1

41

1
34

3
57

434
9

317
3

4
45
2
476
2

467
3

45
9

37

67
9
2
166
14
1

64
8
2
155
9
1
1
12
1
1
5

1
172
25
6
456
34
1

1
152
20
6
343
32
2

113
18
2

37
5
11
14

7
31
5
6
7

6
25
1
1
3

1
10
1
5

1
17
1
1
4

5
2

2
3

6
12

4
6

5

6

19
3

11

1,301

1,586

7

3
18
4

4
13
2
2
8

22
77
1
4
11

12
25

3
7

2
16
1
2
10

6
10

5
5

18
17

5
12

15
32

17
17

22
1

19
3

25
1

24
3

29
2

32

4
2

1
6

7

35

1,183

1,265

2
121
22

13
562

191

. 934

3
12
2
1

3
10
2
1
1

8

13
23

1,113

2,983

1916

119
1
1,006

104
7
9
332
27
2

10

1917

7

118
16
18
363
36
5

* 4
4
7

1918

131
3
1,084
12

67
8
3
118
8

4
5
7

1919

112
1
806
14

58
7
3
158
8

15

1,539

1918

55
3
4
125
12
3

251

1,210

1919

50
3
2
112
14
2

17

1,561

1916

2,358

3,302

3,462

302

1,092

866

i
o
o

S

$400,000 to $500,000

$ 300,000 to $400,00C

$250,000 to $300,000

$200,000 to $250,0(X).
States and Territories.
1919

1918

1917

1916

1919

1918

1917

1916

1919

1918

1917

1916

1919

1918

1917

1916

coco




to to

1
1
1
3
Alabama^
Alaska
1
1
1
1
1
I
2
Arizona
1
X
I
Arkansas
1
9
11
1
9
7
6
7
6
8
6
2
19
17
15
California......
21
1
2
1
2
1
1
1
4
3
2
3
Colorado
3
3
3
3
3
3
3
X
Connecticut
12
15
6
12
9
8
6
10
9
9
9
4
4
6
8
3
3
2
Delaware
2
4
1
3
1
5
1
1
4
1
3
1
District of Columbia .
2
6
4
3
2
1
1
1
1
Florida
1
1
1
2
1
1
Georgia . .
1
2
1
3
1
1
1
2
2
2
2
Hawaii
2
1
1
1
1
Idano
23
12
24
29
15
19
25
52
22
10
59
35
12
15
36
Illinois
31
1
3
1
3
3
X
3
2
2
2
14
Indiana
x
x
1
1
X
2
Iowa
2
4
5
1
Kansas
2
3
2
3
1
1
3
Kentucky.
i
2
3
2
2
3
2
6
5
1
Louisiana
5
1
3
1
1
1
1
1
3
2
2
Maine.
1
9
2
4
2
2
9
1
5
1
6
1
5
Maryland
3
13
8x
41
31
13
33
15
22
26
34
Massachusetts.....
46
17
28
36
75
10
28
68
11
2
4
5
6
5
7
12
17
1
8
3
2
Michigan
5
16
18
5
5
9
5
4
9
4
6
3
3
4
2
4
Minnesota........
4
6
1
1
2
Mississippi
3
3
7
9
2
8
2
6
2
2
5
14
Missouri
13
8
i
1
1
2
2
2
1
Montana
1
3
1
1
1
1
2
2
2
Nebraska
Nevada
1
1
1
1
2
2
New Ham/D shire
2
i
i
7
1
11
19
2
7
16
28
11
32
5
New Jersey
16
8
17
16
18
1
1
1
New Mexico. 99
74
52
191
69
134
140
304
• 84
96
131
165
117
123
263
New York
1
2
1
1
1
1
1
2
3
5
5
North Carolina.
North Dakota
11
20
9
15
19
5
5
5
24
12
16
27
22
45
28
21
Ohio
2
1
1
1
2
2
2
2
G
3
5
3
Oklahoma . . .
4
2
i
2
2
3
2
2
2
1
1
Oregon
14
21
39
68
14
42
54
24
31
29
58
64
47
84
59
57
Pennsylvania.
.
. .
1
7
7
5
6
3
6
7
11
6
6
10
1
4
Rhode Island
1
1
South Carolina
1
In 1916 the net income on returns filed separately by husband and wife is combined, and the total appears as one return. In all other years the returns of married women,
filed separately, are included in their individual income classes independently of husband's income.

t i

O
O

3
o
o
g

TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDAR
YEARS 1919, 1918, 1917, AND 1916—Continued.
$200,000 t o $250,000.

$300,000 t o $400,000.

$250,000 t o $300,000.

$400,000 t o $400,000.

(

States and Territories.
1919

Wyoming

...

2
5

2
•7

1
4
3
1
1
1

1
2
2
2
1

Nonresident aliens and citizens residing
abroad...
Married women making
separate returns
from husbands l .

1917

1916

2
13
1

1919

1
4

7
2

2
1
2
5

1
4
4
7

1918

1917

CO

South Dakota
Tennessee..
Texas
Utah....
Vermont
Virginia.
Washington.. .
West Virginia
Wisconsin

1918

1
2
1
1
3

1
2
2
2

2

1916

401

4

2

1
1
3
2
2

1918

1
3
1
2
1
1

1917

1916

X
3

1
1
2
1
2
2

3
1
I
1
4

1919

1918

1

1

1

1

1917

1916

2

1

in

1
1

1

4
.

4
178

522

2
3

5

5

Grand total

1919

703

904

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

247

540

346

76

136

113
250

285

260

376

605

140

179

321

J
o
o
B

$2,000,000 a n d over.

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

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

122

States and Territories.
1919

Alabama. . -




i

. . .

1
3
1
1

11

.

'
. i

1916

1919

1918

1917

1916

1919

1918

1917

1916

1919

1918

1917

1916

1

2

.

1917

2
1
3

8

6
2
2
3
1
2

22

7
2
2
11
1

2
2

1

26
1

1
1

1

2

1
1
1
1

1

1

CO

California
Colorado .
Connecticut
Delaware .
District of Columbia
Florida .
Georgia
Hawaii
Idaho.. . .
Illinois
Indiana..
Iowa
Kansas

1918

7
1

1

2

2

1
1

3

3

4

2

1

2

2
3

3

3

i

1

.

1
12
3
3

3
19
5
2

4
32
7
2

9

4
1

1

3
3

2
3
1

3
1
1

2
1

i

2

2
1
1

7

1

1

.1

2

8

14

28

42

1

3
3

3
1

5
1

1

1

2

6

fi

8

9

i

3

2

2

85
2

77
1

145
1

187
2

12

14

40

54
2

15
1
2
30
3

14
1
1
35
6

22
3
1
45
6
1

22
3

1
1

1

1
1

39
5

6
1

5
1

2
2
1
8
1

11
2

1

1

1

1

1

2

1

1

1

1
12

2

2

2

2

13

23

5

toco

1
2
11
2
2
2
1

4
1

3

1

2

:

4

i

1 j

1

.

1

1

2
1
2

178

315

524

i

1

O

1

148
189

55
m

to to

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

o

37
34

33

67

134

31

18
13

16

33

60

IK

18

41

98

1
In 1916 the net income on returns filed separately by husband and wife is combined, and the total appears as one return. In all other years the returns of married women,
filed separately, are included in their individual income classes independently of husband's income.




00