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TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME
FROM

RETURNS OF NET INCOME FOR 1920
INCLUDING STATISTICS FROM

CAPITAL STOCK TAX RETURNS, 1922
FEDERAL ESTATE TAX RETURNS, 1916-1921

COMPILED UNDER THE DIRECTION OF THE

COMMISSIONER OF INTERNAL REVENUE




WASHINGTON
GOVERNMENT PRINTING OFFICE
1922




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

15 CENTS PER COPY

CONTENTS.
CHART:

Page.

Showing by income classes the number of personal income-.tax returns
filed for the calendar year ended December 31, 1920
Frontispiece.
OFFICIAL TRANSMITTAL
RETURNS FILED
PERSONAL INCOME-TAX RETURNS

1
1
2

Distribution by States and Territories and by population
2
Text table—Personal returns, by States and Territories, and per
capita distribution, calendar year 1920
2-3
Simple and cumulative distribution, by income classes
4
Text table—Simple and cumulative distribution of personal
returns, by income classes, calendar year 1920
4-5
Classification by sex and family relationship
5
Text table—Distribution of personal returns, by sex and family
relationship, calendar year 1920.
5
Income exempt from normal tax
5
Text table—Net income exempt from and amount subject to normal tax, personal returns, calendar year 1920
5
Service, business, and property as sources of income
6
Text table—Distribution by sources, personal income, calendar
year 1920
6
Sources of income and deductions, by income classes
6
Text tablesDistribution by sources of income and deductions, by income
classes, calendar year 1920
6-7
Distribution of personal income, by sources and by income
classes, showing the proportion from each source expressed
in percentages, calendar year 1920
7
Income from business
8
Text table—Income reported from business pursuits, personal
returns, calendar year 1920
8
PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS
CORPORATION INCOME-TAX RETURNS

8
8

Corporations distributed by industrial groups
9
Text table—Distribution of corporations by industrial groups and
into those reporting net income and those reporting no net
income, calendar year 1920
9-10
Income and deductions
11
Text tablesDistribution of corporation income by industrial groups and%
by nature of deductions, calendar year 1920
* 11-12
Percentage distribution of corporation income and deductions
by industrial groups, calendar year 1920
13
Income on Federal obligations not wholly exempt from tax
13
Income wholly exempt from tax
13
Corporation returns distributed by size of net income
Text table—Corporation returns distributed by size of net
income, calendar year 1920
14
Corporations reporting invested capital
14
Text table—Corporations reporting invested capital distributed by
industrial groups, calendar year 1920
15-16
INCOME RETURNS BY STATES

16

Combined personal and corporation income and tax
Text table—Personal and corporation income and tax by States and
Territories, calendar year 1920




HI

16
17

IV

CONTENTS.
Page.

INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS

18

Text t a b l e s Income from sources within the United States and its possessions
Income from sources in foreign countries

18
18

PROGRESS OF INCOME TAXATION

18

Text t a b l e s Personal returns, number filed for calendar years 1920, 1919, 1918,
1917, and 1916, by income classes
Personal returns, net income reported for calendar years 1920, 1919,
1918, 1917, and 1916 by income classes
J
Personal returns, tax yield for calendar years 1920, 1919, 1918, 1917,
and 1916, by income classes/
Personal returns, average tax and average rate of tax per individual,
calendar years 1920, 1919, 1918, 1917, and 1916, by income classes..
Personal returns, number filed for calendar years 1920, 1919, 1918,
1917, and 1916, by States and Territories
Personal returns, net income reported for calendar years 1920, 1919,
1918, 1917, and 1916, by States and Territories
Personal returns, tax yield for calendar years 1920, 1919, 1918, 1917,
and 1916, by States and Territories
Personal returns, income by sources, for calendar years 1920, 1919,
1918, 1917, and 1916
Corporation returns, number filed for calendar years 1920, 1919, 1918,
1917, and 1916, by States and Territories
Corporation returns, net income reported for calendar years 1920, 1919,
1918, 1917, and 1916, by States and Territories
Corporation returns, tax yield for calendar years 1920, 1919, 1918, 1917,
and 1916, by States and Territories
SUMMARY OF INCOME AND TAX REPORTED BY YEARS

Text t a b l e s Number of personal returns, calendar years 1914-1920, by income
classes
Returns of net income by years—personal and corporation..
Income tax yield by years—personal, partnership, and corporation..
CAPITAL STOCK TAX RETURNS

18
19
20
21
22
23
24
25
26
27
28
28

29
29
30
30-31

Text t a b l e s Distribution by industrial groups, showing capital stock, fair value,
and tax
Distribution by industrial groups—Percentage table, showing ratios
to total par value
Distribution by size of capital stock, fair value, showing capital stock,
fair value, and tax
Distribution by States and Territories, showing capital stock, fair
value, and tax
•
FEDERAL ESTATE TAX RETURNS

32-33
34-35
36-37
38-39
40

Text t a b l e s Distribution by size of net estate—Returns filed under the revenue
acts of 1916, 1916 amended, 1917, and 1918, inclusive
, Returns of nonresident decedents, distributed by size of net estate—
Returns filed under the revenue acts of 1916, 1916 amended, 1917,
and 1918, inclusive

41
42

BASIC TABLES.
PERSONAL INCOME TABLES—Nos. 1-7 AND 11:

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




44-45
46-47
48-50
52-53
54-55

CONTENTS.
PERSONAL INCOME TABLES—Nos. 1-7 AND 11—Continued.

Distribution by sources and by States—
6. For the United States
Distribution by sources and by income classes—7. For the United States
Distribution by income classes—
11. By States and Territories

56-57
58-59
78-113

CORPORATION INCOME TABLES—Nos. 8-10:

Distribution by States—
8. For the United States
Distribution by industries—
9. For the United States
Distribution by income classes by industrial groups—
10. For the United States




60-61
62-69
70-77

STATISTICS OF INCOME—CALENDAR YEAR 1920.
TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C, Sept 20, 1922.
Hon. A. W. MELLON,

Secretary of the Treasury.
SIR: I have the honor to transmit the following statistical report
of economic data compiled from the returns of individuals, corporations, and partnerships reporting net income for the calendar year
ended December 31, 1920. There are also included herein tables
prepared from capital stock tax returns, 1922, and Federal estate
tax returns, 1916-1921.
RETURNS FILED.
The number of individuals who filed income-tax returns for the
calendar year ended December 31, 1920, was 7,259,944. The aggregate net income reported by these returns was $23,735,629,183, and
the tax (normal tax and surtax) amounted to $1,075,053,686. As
compared with 1919, the above figures show a growth of 1,927,184
in the number of returns filed and an increase in the total net income
reported amounting to $3,876,137,735, but a decrease of $194,576,418
in the total tax.
The number of corporation income-tax returns for the calendar
year 1920, other than those of personal service corporations, was
345,595. Of these, 203,233 reported net income amounting to
$7,902,654,813; income tax, $636,508,292; war-profits and excessprofits tax, $988,726,351; total tax, $1,625,234,643.
For the calendar year 1919 the number of corporation returns was
320,198, of which 209,634 reported net income totaling $9,411,418,458
and tax aggregating $2,175,341,578.
The aggregate net income and tax reported for each of the years
1917-1920, inclusive, in the returns filed by individuals and corporations are as follows:
Year.
1917..
1918
1919
1920




Net income.
$24,382,743,418
24,286,150,604
29,270,909,906
31,638,283,996

Increase or
decrease.

Income and
profits tax.
$2,833,938,723

••-w«i-8i4- 4,286,486,257
4,984,759,302 3,444,971,682
2,367,374,090

2,700,288,329

Increase or
decrease.

§1,452 547 534
-841,514,575
-744,683,353

2

STATISTICS OF INCOME.
PERSONAL INCOME-TAX RETURNS.

In the following .table is visualized the distribution of the personal
returns by States and Territories, as well as the per capita income
and tax, according to the population reported by the Fourteenth
Census of the United States, 1920. As relating to the entire population of the United States subject to Federal income tax, the proportion filing returns was 6.85 per cent. The per capita net income
reported was $223.87 and the per capita income tax was $10.14.
On the basis of returns filed, the average net income reported for
1920 was $3,269.40, the average amount of tax $148.08 and the
average tax rate 4.53 per cent.
Personal returns, by States and Territories, and-percapita distribution, calendar year 1920.
Returns.
States and Territories.

Population,
census 1920.
Number.

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




Per
cent of
total.

Net income.

Amount.

Tax.

Per
cent of
total.

2,348,174
54,899
334,162
1,752,204
3,420,861
939,629
1,380,631
223,003
437,571
968,470
2,895,832
255,912
431,866
6,485,280
2,930,390
2,404,021
1,769,257
2,416,630
1,798,509
768,014
1,449,661
3,852,356
3,668,412
2,387,125
1,790,618
3,404,055.
548,889
1,296,372
77,407
443,083
3,155,900
360,350
10,385,227
2,559,123
646,872
5,759,394
2,028,283
783,389
8,720,017
604,397
1,683,724
636,547
2,337,885
4,663,228
449,396
352,428
2,309,187
1,356,621
1,463,701
2,632,067
194,402

52,984
9,899
24,812
38,113
396,973
74,198
148,195
18,937
69,730
42,210
73,325
13,715
25,755
542,467
189,587
183,398
99,255
78,258
69,340
47,717
148,000
401,770
305,075
154,118
28,022
162,199
45,557
97,729
10,381
35,9S3
296,989
13,656
1,047,634
47,342
24,209
447,998
81,785
67,640
672,746
53,128
33,044
34,670
65,054
224,617
30,510
19,205
92,576
148,067
96,326
150,452
24,594

0.73
.14
.34
.53
5.47
1.02
2.04
.26
.96
.58
1.01
.19
.35
7.47
2.61
2.53
1.37
1.08
.96
.66
2.04
5.53
4.20
2.12
.39
2.23
.63
1.35
.14
.50
4.08
.19
14.42
.65
.33
6.17
1.13
.93
9.27
.73
.46
.48
.90
3.09
.42
.26
1.28
2.04
1.33
2.07
.34

$156,604,933
19,400,775
67,280,486
118,060,710
1,329,006,594
219,277,184
451,757,702
55,633,321
208,388,174
141,105,124
228,619,716
55,572,896
67,391,639
1,836,956,942
556,061,991
631,560,789
306,413,429
243,879,230
237,109,145
143,455,545
482,195,448
1,368,406,648
895,679,238
453,212,241
83,954,352
548,130,178
109,348,194
306,362,706
25,337,934
100,431,539
977,853,627
36,923,120
4,030,623,696
163,799,837
66,188,434
1,407,388,003
295,790,791
193,652,281
2,212,178,029
180,303,990
109,246,657
103,578,036
212,600,105
720,720,162
82,278,389
59,303,302
273,235,229
375,979,893
287,729,460
436,436,810
63,244,529

0.66
.08
.28
.50
5.60
.92
1.90
.23
.88
.59
.96
.23
.28
7.74
2.34
2.66
1.29
1.03
1.00
.60
2.03
5.76
3.77
1.91
.35
2.31
.46
1.29
.11
.42
4.12
.16
16.99

106,021,431

7,259,944

100.00

23,735,629,183

Amount.

Per
cent of
total.

5.94
1.25
.82
9.32
.76
.46
.44
.90
3.04
.35
.25
1.15
1.58
1.21
1.84
.27

$4,482,805
248,605
1,325,905
3,268,450
50,447,505
6,766,900
15,774,598
2,122,025
8,536,632
5,242,705
7,697,693
4,075,539
1,086,614
85,409,203
15,780,124
18,776,990
8,351,303
7,292,098
9,626,591
4,892,419
21,189,233
69,368,994
40,493,261
15,169,869
2,495,207
21,877,701
2,033,190
8,363,305
390,077
2,720,793
43,275,477
612,573
286,607,280
9,620,675
1,105,801
56,285,168
13,548,211
6,649,011
118,750,989
11,685,163
3,236,875
2,228,187
7,565,009
25,400,849
1,506,781
2,259,129
7,404,201
9,094,764
8,517,268
13,232,531
1,161,320

0.42
.02
.12
.30
4.69
.63
1.47
.20
.79
.49
.72
.38
.10
7.93
1.47
1.75
.78
.68
.90
.46
1.97
6.45
3.77
1.41
.23
2.03
.19
.78
.04
.25
4.03
.06
26.65
.89
.10
5.24
12>
.(
.62
11.05
1.09
.30
.21
.70
2.36
.14
.21
.69
.85
.79
1.23
.11

100.00

1,075,053,686

100.00

STATISTICS OF INCOME.

3

Personal returns, by States and Territories, and per capita distribution, calendar year 1920—

Continued.

States and. Territories.

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




Per cent
of popu- Average Average Per capita
amount
lation net income of tax per net income
filing per return. return. reported.
returns.
2.26
18.03
7.43
2.18
11.58
7.90
10.73
8.49
15.94
4.36
2.53
5.36
5.96
8.36
6.47
7.63
5.61
3.24
3.86
6.21
10.21
10.43
8.32
6.46
1.56
4.76
8.30
7.54
13.41
8.12
9.41
3.79
10.09
1.85
3.74
7.78
4.03
8.63
7.71
8.79
1.96
5.45
2.78
4.82
6.79
5.45
4.01
10.91
6.58
5.72
12.65

$2,955.70
1,959.87
2,711.61
3,097.65
3,347.85
2,955.30
3,048.27
2,937.81
2,988.50
3,342.93
3,117.90
4,051.98
2,616.64
3,386.30
2,933.02
3,443.66
3,087.13
3,116.35
3,419.51
3,006.38
3,258.08
3,405.95
2,935.93
2,940.68
2,996.01
3,379.37
2,400.25
3,134.82
2,440.79
2,791.08
3,292.56
2,703.80
3,847.34
3,459.93
2,734.04
3,141.51
3,616.69
2,862.98
3,288.28
3,393.77
3,306.09
2,987.54
3,268.06
3,208.66
2,696.77
3,087.91
2,951.47
2,539.26
2,987.04
2,900.84
2,571.54

6.85

3,209.40

$84.61
25.11
53.44
85.76
127.08
91.20
106.44
112.06
122.42
124.21
104.98
297.16
42.19
157.45
83.23

Per
capita
income
tax.

102.38
84.14
93.18
138.83
102.53
143.17
172.65
132.73
98.43
89.04
134.88
44.63
85.58
37.58
75.61
145.71
44.86
273.57
203.22
45.68
125.64
165.66
98.30
176.52
219.94
97.96
64.27
116.29
113.09
49.39
117.63
79.98
61.42
88.42
87.95
47.22

$66.69
353.39
201.34
67.37
387.82
233.37
327.18
249.47
476.23
145.70
78.95
217.16
156.05
283.25
189.76
262.71
173.19
100.91
131.83
186.79
332.62
355.21
244.16
189.86
46.89
161.02
199.22
236.32
327.33
226.67
309.85
102.46
388.11
64.01
102.32
244.36
145.83
247.20
253.69
298.32
64.88
162.72
90.94
154.55
183.09
168.27
118.33
277.14
196.58
165.82
325.33

$1.91
4.53
3.97
1.87
14.72
7.20
11.43
9.52
19.51
5.41
2.66
15.93
2.52
13.17
5.38
7.81
4.72
3.02
5.35
6.37
14.62
18.01
11.04
6.35
1.39
6.43
3.70
6.45
5.04
6.14
13.71
1.70
27.60
3.76
1.71
9.77
6.68
8.49
13.62
19.33
1.92
3.50
3.24
5.45
3.35
6.41
3.21
6.70
5.82
5.03
5.97

148.08

223.87

10.14

4

STATISTICS OF INCOME.

SIMPLE AND CUMULATIVE DISTRIBUTION, BY INCOME CLASSES (PERSONAL R E T U R N S ) .

The distribution of personal returns by income classes is exhibited
in the following table, which shows the number of returns filed, the
amount of net income, and the tax yield, also cumulative totals and
relative percentages.
Simple and cumulative distribution of personal returns by income classes, calendar year
1920.
Returns.
Simple distribution.

Cumulative distribution.

Income classes.
Number in
each class.

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

Total

Per
cent
of
total.

2,671,950 36.80
2,569,316 35.39
1,337,116 18.42
455,442 6.27
171,830 2.37
38,548
.53
12,093
.17
2,191
.03
1,063
.014
239
.003
123
.002
33
.001

Over the
class below.

Under the
class above.

7,259,944
4,587,994
2,018,678
681,562
226,120
54,290
15,742
3,649
1,458
395
156
33

Cumulative
percentages.
Over Under
the
the
class class
below. above.

2,671,950 100.00
5,241,266 63.20
6,578,382 27. 81
7,033,824 9.39
7,205,654 3.12
.75
7,244,202
.22
7,256,295
.05
7,258,486
.02
7,259,549
.006
7,259,788
.003
7,259,911
.001
7,259,944

36.80
72.19
90.61
96.88
99.25
99.78
99.95
99.98
99.994
99.997
99.999
100.00

7,259,944 100.00
Net income.
Simple distribution.

Cumulative distribution.

Income classes.
Amount in
each class.

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

Total




$4,050,066,618
6,184,543,368
5,039,607,239
3,068,330,963
2,547,904,786
1,307,785,113
810,386,333
265,511,505
215,138,673
89,313,552
79,962,894
77,078,139
23,735,629,183

Per
cent
of
total.

Over the
class below.

17.06 $23,735,629,183
26.06 19,685,562,565
21.23 13,501,019,197
12.93 8,461,411,958
10.73 5,393,080,995
5.51 2,845,176,209
3.41 1,537,391,096
1.12
727,004,763
.91
461,493,258
.38
246,354,585
.34
157,041,033
.32
77,078,139
100.00

Under the
class above.

$4,050,066,618
10,234,609,986
15,274,217,225
18,342,548,188
20,S90,452,974
22,198,238,087
23,008,624,420
23,274,135,925
23,489,274,598
23,578,588,150
23,658,551,044
23,735,629,183

Cumulative
percentages.
Over Under
the
the
class class
below. above.
100.00
82.94
56. 88
35.65
22.72
11.99
6.48
3.07
1.95
1.04
.66
.32

17.06
43.12
64.35
77.2«
88.01
93.52
96.93
98. 05
98. 96
99.34
99. 68
100.00

STATISTICS OF INCOME.

5

Simple and cumulative distribution of personal returns by income classes, calendar year
1920—Continued.
Tax (normal tax and surtax).
Simple distribution.

Cumulative distribution.

Income classes.

Per
cent
of
total.

Over the
class below.

$36,859,732
45,507,821
83,496,116
97,886,033
172,259,321
154,265,276
163,717,719
86,587,694
92,604,423
47,043,461
45,641,005
49,185,085

3.43
4.23
7.77
9.11
16.02
14.35
15.23
8.05
8.61
4.38
4.25
4.57

$1,075,053,686
1,038,193,954
992,686,133
909, 190,017
811,303,984
639,044,663
484,779,387
321,061,668
231,473,974
141, 869,551
94, 826,090
49, 185,085

1,075,053,686

100. 00

Amount in
each class.
$1,000 to $2,000
$2,000 to $3,000
$3,000 t o $5,000
$5,000 to $10,000
$10,000 t o $25,000....
$25,000 t o $50,000....
$50,000 t o $100,000...
$100,000 to $150,000..
$150,000 to $300,000..
$300,000 to $500,000..
$500,000 to $1,000,000.
$1,000,000 and o v e r . .

Total
CLASSIFICATION

BY

SEX

AND FAMILY
RETURNS).

859,732
367,553
863,669
749,702
009,023
274,299
992,018
579,712
184,135
227,596
868,601
053,686

RELATIONSHIP

(PERSONAL

The following table shows the distribution of the personal returns
according to family relationship:
Distribution

of personal returns, by sex and family

relationship,

Status of family relationship.
Number.

Joint returns of husbands and wives, with or without
dependent children, and of husbands whose wives,
though living with them, filed separate returns
Wives making separate returns from husbands
Heads oi families, men
Heads of families, women. ...
All other, men
All other, women
Community property income
Total

3,775,261
77,558
474, 574
132,181
2,256,565
503,690
40,115
7,259,944

calendar year 1920*
Net income.

Returns.

Percent.

Amount.

Percent.

52.02 $14,988,746,394
1.06
534,840,405
6.53
1,384,463,654
388 364 530
1.82
31.09
4,886,603,493
6.94
1,264,955,727
.54
287,654,980
100.00

63.15
2.25
5.83
1.64
20.59
5.33
1.21
100.00

23,735,629,183

INCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS).

The amount of net income free from normal tax on account of
personal exemptions, dividends, and interest on Government obligations not wholly exempt from tax, is shown in the following table:
Net income exempt from and amount subject to normal tax, personal returns, calendar
year 1920.
Status of income.
Net income exempt from normal tax:
Personal exemptions
Dividends
Interest on Government obligations not wholly exempt from tax
Total
Net income subject to normal tax
Total net income




Amount.

Per cent
of total
net income.

$12,834,684,529
2,735,845,795
61,549,572

54.07
11.52
.26

15,632,079,896
8,103,549,287

65.85
34.15

23,735,629,183

100.00

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

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

by sources, personal income, calendar year 1920.
Per cent
of total
income.

Source of income.

Amount.

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

$15,270,373,354

57.21

5,927,327,538

22.21

21,197,700,892

79.42

1,047,423,738
1,709,299,428
2,735,845,795

3.92
6.41
10.25

Total. •

Property:
Rents and royalties
Interest on bonds, notes, etc..
Dividends

.

5,492,568,961

Net income

100.00
11.07

23,735,629,183

Total income
General deductions

20.58

26,690,269,853
2,954,640,670

Total

88.93

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

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

Income classes.

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

- -.




:, calendar year 1920

Income from
personal service
and business.

Per cent
of total
income
in each
class.

$3,887,405,835
5,944,266,189
4,714,551,358
2,778,125,619
1,664,528,740
1,076,215,589
420,033,836
218,189,317
129,250,438
155,356,196
55,659,736
34,808,134
26,378,024
45,506,804
28,293,546
10,640,587
153,733
8,337,211

90.88
91.04
85.59
76.84
67.57
58.88
52.51
49.76
48.80
44.70
42.21
37.33
42.34
36.64
27.77
39.29
1.68
12.14

$390,235,085
584,861,867
793,388,051
837,118,137
798,909,472
751,427,651
379,835,540
220,308,681
135,595,225
192,218,746
76,206,299
58,447,840
35,924,459
78,688,042
73,587,362
16,443,204
8,998,138
60,375,162

9.12
8.96
14.41
23.16
32.43
41.12
47.49
50.24
51.20
55-30
57.79
62.67
57.66
63.36
72.23
60.71
98.32
87.86

21,197,700,892

79.42

5,492,568,961

20.58

Income from
property.

Per cent
of total
income
in each
class.

STATISTICS OF INCOME.
Distribution

, calendar year 1920—

by sources of income and deductions, by income

Continued.

Income classes.

Total income.

Per cent
of total
income
in each
class.

General
deductions.

I

Total
net income.

Per cent
of total
income
in each
class.

Total

277,640,920
529,128,056
507,939,409
,615,243,756
,463,438,212
827,643,240
799,869,376
438,497,998
264,845,663
347,574,942
131,866,035
93,255,974
62.302,483
124,194,846
101,880,908
27,083,791
9,151,871
68,712,373

$227,574,302
344,584,688
468,332,170
546,912,793
444,746,089
358,830,376
170,250,636
96,966,689
57,424,467
82,063,437
30,899,755
24,948,833
16,437,231
34,881,294
21,918,014
5,095,149
4,064,277
18,710,470

5.32
5.28
8.50
15.13
18.05
19.63
21.28
22.11
21.68
23.61
23.43
26.75
26.38
28.09
21.51
18.81
44.41
27.23

$4,050,066,618
6,184,543,368
5,039,607,239
3,068,330,963
2,018,692,123
1,468,812,864
629,618,740
341,531,309
207,421,196
265,511,505
100,966,280
68,307,141
45,865,252
89,313,552
79,962,894
21,988,642
5,087,594
50,001,903

94.68
94.72
91.50
84.87
81.95
80.37
78.72
77.89
78.32
76.39
76.57
73.25
73.62
71.91
78.49
81.19
55.59
72.77

26,690,269,853

$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....

2,954,640,670

11.07

23,735,629,183

88.93

The distribution of personal income by sources, expressed in
percentages, is given in the succeeding table.
Distribution of personal income, by sources and by income classes, showing the proportion
from each source expressed in percentages, calendar year 1920.
Profits
from
Interest
sales of Rents
Partand
real
Diviand
nership estate, royal- dends. invest- Total
profits. stocks, ties.
ment income.
income.
and
bonds.

Income classes.

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




82.06
78.18
59.71
41.34
35.58
30.16
24. 58
21.41
18.72
15.04
13.13
10.23
10.38
8.25
5.54
10.22
.50
1.22

0.96
1.39
4.80
7.89
7.12
4.89
3.67
3.21
2.76
2.37
2.34
2.49
.81
2.25
1.56
2.41
5.68
6.37

3.23
3.22
4.49
5.09
4.36
4.06
3.83
3.44
3.46
3.73
4.02
2.11
4.46
2.34
3.81
.37
.44
3.06

1.27
1.49
4.00
10.65
19.39
27.67
33.70
36.74
37.74
41.19
42.18
50.21
43.79
49.32
55.26
54.64
87.29
75.48

4.62
4.24
5.92
7.43
8.68
9.39
9.95
10.06
10.00
10.38
11.59
10.36
9.40
11.70
13.15
5.71
10.58
9.32

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

3.93

10. 25

6.40

100.00

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

The income reported by individuals as having been derived from
business, other than from partnerships or personal service corporations, is shown according to industrial divisions in the following
table. These data represent only such amounts reported by individuals as were derived from business operations conducted as sole
proprietors and do not necessarily indicate the principal occupations
of, or the total income reported by, the persons making the returns.
Income reported from business pursuits, personal returns, calendar year 1920.

Industrial groups.

Number of

businesses Percent.
reported.

Net income.

Per cent.

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

271,805
5,276

28.19
.55

12,05G
10,937
4,420

1.25
1.13
.46
.08
.35
.03
.83
.08
.27
.89

Total manufacturing.
Construction
Transportation and other public utilities.
Trade.

60,729

6.30

261,900,552

8.17

32,618
18,978
223,931
269,045
45,082

3.38
1.97
23. 23
27.91
4.67

117,316,807
58,355,144
840,755,663
952,773,878
182,417,786

3.66
1.82
26.23
29.72
5.69

Public service—professional, amusements, hotels, etc...
Finance, banking, insurance, etc
Special cases—business not sufficiently denned to be
classed with any other division

785
3,330
268
8,017

813
2,566
8,574
8,963

$637,425,239
36,849,969
45,699,342
49, 503,274
14,238,415
1, 793,299
21,108,509
3,158,938
32,828, 875
8,102,049
12,173,942
39,140,709
34,155, 200

19.89
1.15
1.43
1.54
.44
.06
.66
.10
1.02
.25
.38
1.22
1.07

36,659

3.80

117,760,349

3.67

964,123

Grand total.

100.00

3,205,555,387

100.00

PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS.

The revenue act of 1918 prescribes that neither the returns filed by
partnerships nor personal service corporations be taxable, but that
such income shall be reported for taxation in the returns of net
income of the individual members or stockholders, according to their
distributive shares, whether distributed or not.
The number of returns of net income for 1920 filed by these two
forms of association was:
Partnerships

240, 767

Personal service corporations
Total

5, 542
246, 309

CORPORATION INCOME-TAX RETURNS.

The table immediately following shows the returns of corporations
distributed by industrial groups and segregated according to those
reporting net income and those reporting no net income. In the
transportation and public utility group, both gross income and
general deductions should be approximately twice as much as shown.
This is due to railroad and other utility corporations, to a great




9

STATISTICS OF INCOME.

extent, reporting on the face of the return merely the amount of net
income or deficit.
To have inspected the numerous supporting schedules of these
returns for the purpose of compiling the gross income and general
deductions was inexpedient, due to the cost and the additional time
that it would have required.
Distribution of corporations by industrial groups and into those reporting net income
and those reporting no net income, calendar year 1920.
Corporations reporting net income.
Industrial groups.

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




Total
number
of corporations reporting.

9,186
17,534

Number.

3,874
6,933

Per
cent reporting Gross income.
net income.

Total deductions.

$512,985,173
5,393,745,025

$441,504,897
4,691,671,237

$71,480,276
702,073,788

42.17
39.54

Net income.

13,718

7,551

55.04

8,521,903,861

8,117,056,810

404,847,051

10,121

5,545

54.79

5,653,479,386

5,194,866,486

458,612,900

2,162
671

1,230
279

56.89
41.58

1,097,415,353
797,343,410

1,036,387,164
770,665,434

61,028,189
26,677,976

7,265
1,693
8,088

5,300
1,349
6,393

72.95
79.68
79.04

2,957,637,528
1,733,604,737
1,588,305,025

2,636,367,949
1,491,988,422
1,425,145,039

321,269,579
241,616,315
163,159,986

5,826

3,047

52.30

4,538,095,276

4,096,725,616

441,369,660

3,662
15,131

2,661
10,135

72.67
66.98

1,239,629,895
13,479,348,379

1,088,456,768
12,067,700,896

151,173,127
1,411,647,483

9,834

5,935

60.35

3,610,555,042

3,175,532,979

435,022,063

78,171

49,425

63.23

45,217,317,892

41,100,893,563

4,116,424,329

1,875,949,811

1,762,397,799

113,552,012

7,775,205,644 1 6,946,074,717
23,915,646,093 23,004,472,763

829,130,927
911,173,330

9,960

7,010

70.38

20,599

12,922

78,885

52,278

62.73
66.27

17,490

11,914

78,902
3,108
6,293
25,467

55,484
1,436
1,926
31

345,595 203,233

1

68.12

1,656,790,349

1,511,299,487

145,490,862

70.32

6,721,199,029

5,787,894,910

933,304,119

46.20
30.61
.12

665,011,090
89,703,966
670,632

598,108,176
76,698,736
553,606

66,902,914
13,005,230
117,026

58.81 93, 824,224,704

85,921,569,891

7,902,654,813

10

STATISTICS OF INCOME.

Distribution of corporations by industrial groups and into those reporting net income
and those reporting no net income, calendar year 1920—Continued.
Corporations reporting net income.
Industrial groups.

War profits
Income tax. and excess
profits tax.

Total tax.

Percentage distribution
of total
tax.

Per cent
of total
tax to
net
income.

1.06
10.74

24.02
24.87

5.57
7.49
.91
.23
4.86
4.45
2.60
6.04
2.30
18.08
5.61

22.36
26.55
24.27
14.05
54.58
29.92
25.89
22.24
24.71
20.82
20.96

58.14

22.96

2.04
6.07
11.86

29.22
11.89
21.14

1.94
7.32

21.68
12.75

.14

16.84
17.45
6.65

100.00

20.57

Agriculture and related industries
$5,429,261 $11,741,003
$17,170,264
Mining and quarrying
174,595,972
56,799,565 117,796,407
Manufacturing:
Food products, liquors, and tobacco... 32,502,470 58,035,231
90,537,701
35,582,465 86,187,060
Textile and textile products
121,769,525
9,990,529
4,820,842
Leather and leather products
14,811,371
1,429,688
2,318,784
Rubber and rubber goods
3,748,472
25,610,553 53,349,406
Lumber and wood products
78,959,959
18,475,468 53,826,538
Paper, pulp, and products
72,302,006
13,226,362 29,023,282
Printing and publishing
42,249,644
37,833,303 60,330,073
Chemicals and allied substances
98,163,376
12,529,491 24,830,133
Stone, clay, and glass products
37,359,624
116,162,559 177,695,235
293,857,794
Metal and metal products
37,044,148 54,156,953
91,201,101
All other manufacturing industries
Total manufacturing
336,106,445 608,854,128
944,960,573
33,179,762
Construction
7,518,795 25,660,967
98,623,106
Transportation and other public utilities.. 75,846,486 22.776,620
69,744,375 122,868,545
Trade
192,612,920
Public service—professional, amusements,
10,833,038 20,714,498
31,547,536
hotels, etc
67,425,777 51,575,829
Finance, banking, insurance, etc
119,001,606
Combinations—predominant industry not
5,303,562
5,962,591
ascertainable
11,266,153
1,433,220
835,752
Concerns in liquidation
2,268,972
1,572
6,207
7,779
Inactive concerns
Total
636,508,292 988,726,351 1,625,234,643

00+

Corporations reporting no net income.
Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances...
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries.
Total manufacturing
Construction
Transportation and other public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry
not ascertainable
Concerns m liquidation
Inactive concerns
Total
1

Number.

Per cent
reporting no Gross income.
net
income.

Deficit.

5,312
10,601

57.83
60.46

$212,064,745
757,475,371

$278,204,425
933,980,447

$66,139,680
176,505,076

6,167
4,576
932
392
1,965
344
1,695
2,779
1,001
4,996
3,899

44.96
45.21
43.11
58.42
27.05
20.32
20.96
47.70
27. 33
33.02
39.65

3,763, 179,920
2,551, 934,930
796, 320,084
240. 973,489
354, 398,551
65, 775,624
172, 759,382
1,027, 030,830
76, 509,884
1,624, 781,989
758, 250,931

3,947, 075,364
2,718, 581,320
900, 242,027
272, 548,568
381, 567,646
69, 810,385
186: 468,840
1,123: 470,086
84: 797,071
1,761 539,062
8i9: 961,205

183,895,444
166,646,390
103,921,943
31,575,079
27,169,095
4,034,761
13,709,458
96,439,756
8,287,187
136,757,073
61,710,274

28,746

36.77

11,431,915,114

12,266,061,574

834,146, 160

2,950

29.62

361,704,293

389,913,684

28,209,391

7,677
26,607

37.27
33.73

1,528,081,506
7,936,952,419

150,505,207
339,482,009

5,576
23,418

31.88
29.68

295,783,511
1,668,375,486

324,982,879
1,962,311,682

29,199,368
293,936,196

1,672
4,367
25,436

53.80
69.39
99.88

467,950,836
210,190,165
831,315

502,477,920
282,761,256
5,033,497

34,527,084
72,571,091
4,202,182

142,362

41.19

24,381,337,545

26,410,761,289

2,029,423,744

1

1,377,576,299
7,597,470,410

Gross income and total deductions incomplete (see text, p. 8.)




Total
deductions.

1

11

STATISTICS OF INCOME.
INCOME AND DEDUCTIONS (CORPORATION RETURNS).

The division of corporation income according to the nature of deductions is given in the succeeding table, which shows by industrial
groups the aggregate income reported by all corporations, as well as
the aggregate deductions under the various headings.
Distribution of corporation income, by industrial groups and by nature of deductions,
calendar year 1920.

Industrial groups.

Agriculture and related
industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco...
Textile and textile
products
Leather and leather
products
Rubber and rubber
goods
Lumber and wood
products
Paper, pulp, and products
Printing and publishing
Chemicals and allied
substances
Stone, clay, and glass
products
Metal and metal products
All other manufacturm
ing industries
Total manufacturing.
Construction
Transportation and other
public utilities
Trade
Public service — Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Concerns in liquidation
Inactive concerns
Total.
1

Total
number of

9,186
17, 534

Total gross
income.

Cost of goods.

$375,188, 436
$725,049,918
6,151, 220, 396 3, 090, 907, 336

Interest
paid.

Domestic
tax.

$21,117,431
86, 740, 852

$26,690, 450
94, 898, 816

$16,562,109
86,659,076

9, 838,242, 761

116,932,154

157, 474,228

81, 364,046

10,121

8,205, 414,316 6,491, 778,317

165, 572,272

80,004,050

50,268, 609

2,162

1, 893, 735, 437 1,610,054,938

37,428,583

28,638, 559

10, 446,918

813,002,263

9,390,001

16,904, 478

6,278, 538

3,312,036,079 2, 288,176, 063

82, 749,447

39,806,322

32,628,783
12,689, 855

13,718 12,285,083,781

671
7,265

1, 038,316,899

1,693

1, 799, 380,361 1, 234,124, 575

34,609,373

15, 043,715

8,088

1, 761,064, 407

796,740,262

81, 985, 225

11,963,161

12, 506, 807

5,826

5,565,125,606 3,951, 464,900

69, 757, 426

56, 816,619

36,356,194

3,662

1, 316,139,779

834, 931,187

35,043,940

10, 912,414

15,131 15,104,130,368 10, 513, 239, 800
368

245,970,242

162, 741, 650

8, 005, 417
147,368,163

4,368, 805, 973 2, 747, 403, 330

117, 590, 735

52, 939,915

41, 252, 086

78,171 56, 649,233, 006 41,119,158, 396

997, 029, 398

633, 245, 111

19,165, 416

2, 237, 654,104 1, 407, 779, 164

84, 091, 559

24,173, 277

9, 896, 983

20, 599 i 9,152,781, 943 1,051,986,809
78, 885 31, 513,116, 503 25,688, 400,

i 91, 516,985
667, 223,601

701,604,036
244,656,242

250, 874, 830
115,200, 749

9,834

9, 960

17,490

1,952,573, 860

78,902

8, 389, 574,515 1, 495,308, 305

3,10!
6,293
25, 467

1,132,961,926
299, 894,131
1, 501, 947

593,019,603

537,763, 725
205, 465, 831
511,175

95,487,050

1

26,193,662

28,482,668

364,899,903 i, 025,568, 584

227,114,915

19,573,605
9,256, 702
69, 676

47, 721,198
10, 424, 328
94, 230

18, 800, 221
5,633, 835
41, 397

345, 595 118,205,562,249 75,565,488,929 2,437,006, 762 2,835,269, 934 1,198, 432,199

Gross income and total deductions incomplete (see text page S
5375°—22
2




Compensation of
officers.

12

STATISTICS OF INCOME.

Distribution of corporation income, by industrial groups and by nature of deductions,
calendar year 1920—Continued.

Industrial groups.

Exhaustion, amortization,
and depletion.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products,
liquors, and tobacco
Textile and textile products...
L e at h e r and
leather products
Rubber and rubber goods
L u m b e r and
wood products.
Paper, pulp, and
products
P r i n t i n g and
publishing
Chemicals and allied substances.
Stone, clay, and
glass products..
Metal and metal
products
All other manufacturing industries

$29, 936, 467 $250, 214, 429
574,648, 948 j 1,691,796,656

Net income
before deducting
tax.

Total deductions.

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

$719, 709, 322 $5, 340,596 $17,170, 264 2 $11,829,668
5,625,651,684. 525,568, 712 174, 595,972 350, 972, 740

147,915,396) 1,722,203, 589 12,064,132,174
106,531,553 1,019,293,005

220,951,607

90, 537, 701

130, 413,906

291,966, 510 121,769, 525

7,913,447, 806

170,196,985

2

14, 811,371 2 57, 705,125

14, 101, 547

235, 958, 646

1,936,629,191

12, 474, 950

185,163,772

1,043,214,002

109,212,616

465,362,364

r

3, 017,935, 59,

294,100, 484

78,959,

41, 461, 250

223, 870,039

1, 561, 798, 80/

237, 581, 554

72,302, 003 165, 279,548

34,724, 236

673,694,188

1, 611, 613, 879

149,450, 528

42,249,644

165,273,794

940,526,769

5,220,195, 702

344,929,904

98,163, 376 246,766,528

41, 515,156

242, 815,72,"

1,173, 253,839

142,885,940

42, 893,754
2 4,897,103

385, 748, 084 2,374,172,039 13,829,239, 958 1, 274, 890, 410
95, 549, 878

Total manufacturing
1,154, 508, 440
Construction
46,113, 271
Transportation and
other public utili336,794,040
ties
144, 427,137
Trade
Public service—Professional, amusements, hotels, etc... 58, 472, 725
Finance, banking, in133, 470,951
surance, etc
Combinations— Predominant industry
not ascertain able..
29,665, 570
Concerns in liquidation
5, 870, 874
206, 239
Inactive concerns
Total.

Miscellaneous expense.

940,758, 240

3,995, 494,184

373,311,789

9,023, 848,376 53, 366,955,137 3,282,277, 869
580, 257,229

2,152,311,483

85,342,621

i 6,041,379,523 i 8,474,156,223
4,081, 517, 304 30,941, 425,182

(.78,625,72f
£.71, 691, 321

2

3,748, 472
(

37,359,624

8,645, 575

215,140,525

107,200,884

105,526,316

293, 857, 794 981, 032,616
91,201,101

282,110,688

944,980, 5732, 337,317,296
33,179, 762
98,623,106
192,612,920

52,162, 859
580,002,614
379,078,40^

1,034,626,65'

1, 836,282,366

116, 291, 494

31,547, 536

84,743,958

4,503, 843,92'

7,750,206, 592

639,367,923

119, 001,606

520, 366,317

32, 375, 830

11, 266,153

59, 565, 861
2
4, 085,156

2,268, 972
7,779

447,061, 777

1,100, 586,096

122, 808, 422
4,664, 386

359, 459, 992
5, 587,103

2

21,109,677
2

61, 834,833
2
4,092,935

2, 514,114, 673 27, 782,018,683 112,332,331,180 5, 873,231,069 1,625,234,643 4,247,996, 426

1

Gross income and total deductions incomplete (see text page 8
2 Minus.

In the table immediately following, the division of the corporation
income, according to the nature of deductions; is expressed in percentages.




13

STATISTICS OF INCOME.

Percentage distribution of corporation income and deductions by industrial groups,
calendar year 1920.

Industrial groups.

Agriculture and related industries.
Mining and quarrying
Manufacturing:
Food products, liquors, and
tobacco
Textile and textile products...
Leather and leather products..
Hubber and rubber goods
Lumber and wood products
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries
Total manufacturing..
Construction
Transportation and other public
utilities
Trade
_
Public service — Professional,
amusements, hotels, etc
Finance, banking, insurance, etc.-.
Combinations—Predominant industry not ascertainable
Concerns in liquidation
Inactive concerns
Total.
1

Minus.

2

Not given, due to incomplete data.

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

Interest on obligations of the United States and war finance corporation bonds, not wholly exempt from tax, and included in gross
income, amounted to $263,099,797.
INCOME WHOLLY EXEMPT FROM TAX (CORPORATION RETURNS).

In addition to the income of corporations, as shown in the preceding
tables, there was likewise reported the following income wholly
exempt from tax:
Dividends on stock of domestic corporations and from foreign corporations, taxable by the United States on their net incomes, and dividends on stock of personal service corporations out of earnings upon
which a Federal income tax has been imposed
$53], 386, 531
Interest on obligations of the United States and its possessions, States,
Territories, and political subdivisions thereof, and interest on farmloan bonds issued under the Federal farm loan a c t . . . .
219, 976, 693
Total...




....

751,363,224

14

STATISTICS OF INCOME.

CORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOME.

The following table exhibits the distribution of corporation returns
by income classes based on net incomes, the returns being taken in
their entirety for the United States. For the income class distribution by industrial groups, see Table 10.
Corporation returns distributed by size of net income, calendar year 1920.
Income classes.

Number.

Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000.
$5,000,000 and over

75,905
46,868
27,615
35,994
7,092
5,497
2,124
1,142
836
160

Income tax.

$65, 835,628
151, 338.556
194, 776,140
786, 538,508
496, 550,045
851, 989,198
737, 217,126
788, 372,009
1,626, 705,255
2,203, 332,348

$5,901,149
13,129,878
62,810,796
40,383,346
68,486,593
59,163,684
63,754,168
136,151,514
186,727,164

203,233 7,902,654,813
142,362 12,029,423,744

Total
Reporting no net income.
Grand total..

345,595
War profits
and excess
profits tax.

Income classes.

Reporting net income:
$2,000 to $5,000
$5,0o0 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000
$5,000,000 and over

!
;
!

Total
Reporting no net income

$975,992
6,360,359
73,842,355
69,493,929
133,565,228
120,135,212
130,026,994
222,801,432
231,524,850

5,873,231,069

Total tax.

2

636,508,292
636,508,292

cent
Average Pertotal •
of
amount tax to net
of tax. income.

$6,877,141
$147
19,490,237
705
136,653,151
3,797
109,877,275
15,493
202,051,821
36,757
179,298,896
84, 416
193,781,162 169,686
358,952,946 429,370
418,252,014 2,614,075

988,726,351

1,625,234,643

988,726,351

Grand total.
i Deficit.

Net income.

4.54
10.01
17.37
22.13
23. 72
24.32
24.58
22.07
18.98

1,625,234,643

212,764

2 20.74

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

CORPORATIONS REPORTING INVESTED

CAPITAL.

The size of invested capital in its relationship to net income and
tax reported is shown in the following table:




15

STATISTICS OF INCOME.

Corporations reporting invested capital distributed by industrial groups, calendar year
1920.
Industrial groups.
Agriculture and related industries...
Mining and quarrying:
Coal mining
Metal mining
Gas and oil
All other mining and quarrying.
Total mining and quarrying...
Manufacturing:
Food products, liquors, and tobacco..
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries...
Total manufacturing.
Construction
Transportation and other public utilities:
Steam railroads
Electric railroads
Ocean lines, transoceanic and coastal......
AH other transportation
.....
Electric light and power companies
Gas companies
Telephone and telegraph companies
All other public utilities
Total transportation and other public
utilities
Trade
Public service—Professional, amusements, hotels, etc
Finance, banking, insurance, etc.:
National banks
State banks
All other banking
Life insurance, stock, and mutual companies
Accident, fire, and marine, stock and mutual companies
All other insurance companies
Total finance, banking, insurance, etc
Combinations, predominant industry not ascertainable
Concerns in liquidation
Inactive concerns.
Total reporting invested capital.




Numboi.

I nvc sled
capital.

Net income.

Income tax.

3, 107

^007,024,791

$70,901,113

$5,416,017

2,S97
357

1,353,990,610
71 \ 971, .593
1,001, 112,244
1,133,103, X53

352,583,764
34,682.972
204,718,193
106,306,293

26,001,694
2, 930,021
17,826,140
9,743,490

6, HO , 1, sC7,1>7,100

098,291,222

56,501,315

402,424,046
457,731,417
60, 808,241
26,642,869
320, 836,497
241,449,961
160,980,890
440,992,961
148,765,735
1,309,201,134
428,980,969

32,342,343
35,493,256
4, 818,184
2,316,609
25,589, 928
18,473,229
13,121,743
37/821,908
12,303, 763
115,992,150
36,198,524

2,011

9, si)")
5 .M9

3, )20,s51,594
2, V5,300,970
412,631,382
101, S2J.927
V<><. 434,001
N4J', 169,.* SO
72s.lN.VH9
2, 759,32 ~,, 717
s70, No, 194
10, U.s.">, 722, 382
2,9.sO,2l>l,r>76

47,263

27, 169, 737,012

334, 471,637

030,374,307

7,482,702

255
JOS
5, 130
1,006
270
2,2i'9
2, \'6'A

0, 773, 1J \ 909
546, H I , 133
118, 703, 542

1, 194,971, 255
791,851,952
SlN, 745.120
1,093 235^450
1,720/228,038

330,037,447
26,516,826
14,483,339
143,637,580
48,701,222
17,401,657
79,313,276
146,825,975

31,050,721
2,554,916
1,199,699
12,632,637
4, 598,984
1, 598,923
7,478, 692
14, 272,496

1! (>19 | 12,837,058,999

806,917,322

75,387,068

49,3<>5

5, 7 5 0 , 9 0 5 , 509

905,276,928

69, 512, 238

10,527

sr>.s,l.sO, 151

142,992,383

10,696,225

0,Gsl
15,2*7
25, 905

2, 105,057,697
1,40s1, 1H), 905
l,95\579,073
3,750, 125, S24

280,032,636
158, 362, 834
354,058,311
37,658,385

20,452,719
10,407,468
27,139,637
2,004, 966

L'2<)
,759

231,201,825
],6S.>,022, 1S3

12, 498, 505
60, 109,976

1,003,527
4,656,893

49,'M3 | 1 1,430,710, 107

903,020,647

65,665,210

1,219
j , 5S5
17

713,151,502
217,223,807
2,256,553

66, 529,695
12,553,646
101, 309

5,951,322
819,346
5,286

187, 833

68,427,073 288

7,717,901,155

631,908,396

16

STATISTICS OF INCOME.

Corporations reporting invested capital distributed by industrial groups, calendar year
1920—Continued.'

Industrial groups.

War profits
and excess
profits tax.

Total tax.

Per cent
of net income to
invested
capital.

Per cent
of total
tax to net
income.

811,726,327

$17,142,344

11.67

24.18

80,733,791
2,982,893
22,357,480
11,352,806

106,735,485
5,912,914
40,183,620
21,096,296

26.04
4.84
12.29
9.38

30.27
17.05
19.63
19.84

117,426,970

173,928,315

14.35

24.91

57,783,589
86,131,240
9,988,020
1,429,688
53,335,574
53, 826,538
28,741,090
60,298,118
24, 718,109
177,293,688
53,995,262

90,125,932
121,624,496
14,806,204
3,746,297
78,925,502
72,299,767
41,862,833
98,120,026
37,021,872
293,285,838
90,193,786

12.89
17.77
14.74
6.63
17.94
28.70
22.11
15.98
16.98
11.91
14.39

22.40
26.57
24.35
14.06
24.59
29.94
26 00
22.25
24.89
22.40
21.02

607, 540,916

942,012, 553

14.56

23.56

25,640,092
Construction
Transportation and other public utilities:
1,725,611
Steam railroads
412,463
Electric railroads
1,641,965
Ocean lines, transoceanic and coastal
11,637,709
All other transportation
829,311
Electric light and power companies
701,398
Gas companies
1,086,874
Telephone and telegraph companies
4,686,737
All other public utilities
Total transportation and other public utilities.. 22,722,068
122,624,930
Trade
20,603,083
Public service—Professional, amusements, hotels, etc.
Finance, banking, insurance, etc.:
19,306,740
National banks
8,841,759
State banks
20,940,925
All other banking
146,004
Life insurance, stock and mutual companies
Accident,fire,and marine, stock and mutual com247,033
panies
2,025,769
All other insurance companies
51,508,230
Totalfinance,banking, insurance, etc
Combinations, predominant industry not ascertain5,298,644
able
1,427,461
Concerns in liquidation
1,572
Inactive, concerns

33,122,794

17.85

29.44

32,776,332
2,967,379
2,841,664
24,270,346
5,428,295
2,300,321
8, 565, 566
18,959,233

4.87
4.85
12.19'
9.61
6.15
5.82
7.26
5.39

9.93
11.19
19.62
16.90
11.15
13.21
10.81
12.91

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

Total reporting invested capital

986,520,293

98,109,136

6.29

12.16

192,137,168
31,299,308

15.72
16.66

21. 22
21. 89

39,759,459
19,249,227
48,080,562
2,150,970

11.64
11.25
7.14
1.00

14.20
12.15
13.58
5.71

1,250, 560
6,682,662

5.41
3.59

10.01
11.06

117,173,440

6.25

12.98

11,249,966
2,246,807
6,858

8.95
5.78
4.49

16.91
17.90
6.77

1,618,428,689

11.28

20.97

INCOME RETURNS BY STATES.
COMBINED PERSONAL AND CORPORATION INCOME AND TAX.

The following table exhibits by States and Territories the combined
personal and corporation incomes and income taxes for the calendar
year 1920. The amounts do not represent, however, what may be
called the geographical distribution of income. The figures are
compiled from the returns filed in each State. An individual files his
income-tax return in the district in which his legal residence or prin-




17

STATISTICS OF IXCOME.

cipal place of business is located, and a corporation files its incometax return in the district in which its principal place of business or the
principal office or agency is located. Consequently, inccme reported
by an individual or corporation in one State may have been derived
from sources in other States.
From the foregoing it will be clear that there is no way of ascertaining from the income-tax returns the amount of income earned in
the respective States or the amount of tax paid on that basis.
Personal and corporation income and tax by States and Territories, calendar year 1920.
Net income
States and Territories.
Personal.

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

Corporation.1

cent
Per cent
Personal and Pereach Personal and for each
corporation.
corporation. for
State.
Stats.

$39,003,402 .1195,608,335
$156,604,933
524,184
19,400,775
19,924,959
67,280,486
6,687,885
73,968,371
118,060,710
19,704,635
137,765,345
1,329,006,594
282,825,053 1,611,831,647
219,277,184
66,034,834
285,312,018
451,737,702
99 993,495
551,731,197
55,633,321
25,227,425
80,860,746
24,366,573
208,388,174
232,754,747
22,417,123
141,105,124
163,522,247
61,718,452
290,338,168
228,619,716
58,284,060
113,857,556
55,572,896
9,783,905
77,175,544
67,391,639
! ,836,956,942
677,180,274 ? ,514,137,216
128,164,213
684,226,204
556,061,991
631,560,789
59,945,718
691,506,507
104,600,732
411,014,161
306,413,429
243,879,230
74,869,079
318,748,309
237,109,145
67,291,639
304,400,784
143,455,545
43,835,668
187,291,213
482,195,448
76,902,019
559,097,467
402,527,511 1,770,934,159
1,368,406,648
895,679,238
402,047,385 1,297,726,023
453 212,241
148,473,971
601,686,212
17,374,055
83,954,352
101,328,407
548,130,178
226,302,500
774,432,678
109,348,194
11,531,723
120,879,917
306,362,706
31,690,995
338,053,701
25,337,934
2,032,080
27,370,014
17,061,850
117,493,389
100,431,539
190,785,595 1,168,639,222
977,853,627
36,923,120
3,985,982
40,909,102
4 ,030,623,696 1,958,629,723 5 ,089,253,419
163,799,837
102,277,769
266,077,606
66,188,434
6,867,604
73,056,038
1,407,388,003
560,556,917 1 ,967,944,920
295,790,791
56,880,894
352,671,685
193,652,281
39,521,816
233,174,097
971,581,884 3 ,183,759,913
2 ,212,178,029
180,303,990
55,944,450
236,248,440
109,246,657
53,342,402
162,589,059
7,703,223
103.578,036
111,281,259
212,600,105
52,402,2S7
265,002,392
127,546,820
848,266,982
720,720,162
82,278,389
15,513,096
97,791,485
59,303,302
11,268,793
70,572,095
96,353,038
369,588,267
273,235,229
375,979,893
79,194,723
455,174,616
422,033,489
287,729,460
134.304,029
600,374,848
436,436,810
163', 938,038
63,244,529
5,652,692
68,897,221
23 ,735,629,183

Tax.

7,902,654,813 31 638,283,996

0.62

.22

$12,666,686
316,993
2,391,070
6,859,339
110,021,520
19,568,766
34,139,327
5,785,028
12,213,301
9,161,761
21,202,031
23,304,284
2,464,536
234,457,801
43,243,514
28,191,557
24,989.163
24,257,337
25,054,198
13,701,193
35,068,720
157,216,067
143,114,046
38,508,358
5,776,136
70,027,575
3,277,161
13,577,346
622,543
6,028,752
76,576,597
1,107,961
639,799,964
33,590,927
1,837,356
182,547,719
23,102,480
15,152,541
327,521,835
23,309,052
18,917,619
3,271,198
19,247,944
48,665,244
4,014,003
4,365,308
25,614,986
24,414,571
46,425,333
51,619,928
1,979,654

100.00

2,700,288,329

.06
.23
.44

5.09
.90

1.74
.26

.74
.52
.92
.36
.24

7.94
2.16
2.19
1.30
1.01
.96
.59

1.77
5.60
4.10
1.90
.32

2.45
.38

1.07

.09

.37
3.69
.13

18.93
.84
.23

0.22
1.12
.74

10.06
.75
.51
.35
.84
2.68
.31
.22

1.17
1.44
1.33
1.90

0.47
.01
.09
.25

4.08
.72

1.26
.21

.45
.34
.79
.86
.09
8.68
1.60
1.04
.93
.90
.93
.51

1.30
5.82
5.30
1 43
.21

2.59
.12
50
.02

.22
2.84
04
23.69
1.25
.07

6.76
.86
.56

12.13
.87
.70
.12
.71

1.81
.15
.16
.95
.91

1.72
1.91
.07

100.00

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




18

STATISTICS OF INCOME.

INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS.

The income of American citizens and corporations from business
and investments in foreign countries and conversely the income of
aliens, resident and nonresident, as well as alien corporations from
investments and business in the United States, as reported in the
returns of net income for the calendar year ended December 31, 1920,
is shown below. The data relative to individuals represent only the
information contained in returns reporting net income of $5,000 and
over.
Income from sources within the United States and its possessions.
Number
of
returns.

Aliens and foreign corporations.
Nonresident aliens
Resident aliens.
Foreign corporations in business or holding investments in the
United States
Total

2,409
8,968

Total net
income.
$49,777,655
88,421,513

Federal
income tax.
$9,716,771
7,839,606

1,055

10,250,031

3,509,485

12,432

148,449,199

21,065,862

Income from sources in foreign countries.
Reporting foreign
income.
American citizens and domestic corporations.

American citizens residing abroad
All other American citizens or residents reporting net
income of $5 000 and over
Domestic corporations in business or holding investmentsin foreign countries
Total

Number
of
returns.

Amount.

Tax paid foreign
countries.
Number
of
returns.

Amount.

585

$2,322,538

236

$121,750

37,908

35,277,308

756

1,715,554

763

79,874,919

763

17,118,149

39, 256

117,474,765

1,755

18,955,453

PROGRESS OF INCOME TAXATION.

The growth of taxable income covering the period 1920, 1919, 1918,
1917, and 1916 is exhibited in the succeeding tables.
Personal returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by
income classes.
Number of returns.
Income classes.
1920
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000....
$100,000to $150,000...
$150,000 t o $300,000...
$300,000 t o $500,000...
$500,000 t o $1,000,000.
$1,000,000 a n d o v e r . . .

Total.

1919

2,671,950
2,569,316
1,337,116
455, 442
171, 830
38,548
12,093
2,191
1,063
239
123
33

924, 872
5(>9, 741
180, 488
438, 851
162, 485
37,477
13,320
2,983
1,864
425
189
65

7,259,944

5,332,760

1918

1917

1916

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

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

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

4,425,114

3,472,890

i 437,036

i Includes 7,635 returns of married women making separate returns from husbands. The net income
shown by those returns was for statistical purposes combined with husband's return and in each case
treated as one return in its proper income class.




19

STATISTICS OF INCOME.

Personal returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by
income classes—Continued.
Increase or decrease. 1
1920-19

Income classes.

Number.

747,078
999,575
156,628
10,591
9,345
1,071
—1,227
-792
-801
-186
-06
32

$1,000 to $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 to $25,000
$25,000 to 150,000
$50,000 to $100,000....
$100,000 to $150,000...
$150,000 to $300,000...
$300,000 t o $500,000...
$500,000 to $1,000,000..
$1,000,000 and o v e r . . .

1,927,184

Total

!

1919-18

1917-16

1918-17

Per
cent.

Per
cent.

Number.

Per
cent.

407,934
72, 303
248,152
119, 495
45, 910
8,935
3,324
625
350
43
11
-2

27 -123,820
5
058,171
27
371, 573
37
48,090
39
4,007
31
-1,849
33
—2,443
27
-944
23
-833
11
-177
6
-137
-3
-74

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

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

-22
-16
-32

907,040

952,224

27

3,035,854

695

Per
cent.

Number.

39
64
13
4
6
3
-9
-27
-43
-44
-35
-49

Number.

257
80
39
28
19
14
A

i

A minus sign (—) indicates decrease.

Personal returns, net income reported for calendar years 1920, 1919, 1918, 1917, and 1916,
by income classes.
Net income.
Income classes.

050,066,618
184,543,368
039,607,239
068,330,963
547,904,786
307,785,113
810,386,333
265,511,505
215,138,673
89, 313, 552
79,962,894
77,078,139

$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $25,000
$25,000 t o $50,000
$50,000 to $100,000
$100,000 to $150,000
$150,000 to $300,000
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 a n d over

23,735,629,183

Total.

$2,829, 113,151 $2,232, 354,577
3,626, 824,833
3,807, 286,205
3,535: 219,007
4,513, 264,030
2,145! 690,016
2,954, 137,253
2,412, 275; 757 1,736' 548,050
1,277, 364,035
978! 042,710
679', 720, 737
896, 497,209
284, 106,740
358, 392,923
148,536
305, 024,817
371,
144, 545,428
159, 070,1)48
128, 290,396
119, 075, 548
152, 650,245
137, 486,892

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

$624,669,015
1,037,247,977
1,235,015,786
822,661,658
722,795,474
357,355,318
505,859,406
271,938,017
256,771,325
464,263 644

19,859,491, 148

13,652,383,207

6,298,577,620

15,924,639,355

lrcrease or decrease.2
1919-18

1920-19

Income classes.

1918-17

Amount.

$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $25,000
$25,000 to $50,000
$50,000 to $100,000
$100,000 to $150,000...
$150,000 to $300,000....
$300,000 to $500,000....
$500,000 to $1,000,000..
$1,000,000 a n d o v e r . . .

Per
cent.

Amount.

$1,220,953,467
2,377,257,003
526,343,209
114,193,710
135,629,029
30,420,478
-86,110,876
—92,881,418
-156,009,863
-69,757,396
-48,327,502
-75,572,106

43
62
12
4
6
2
-10
-26
-42
-44
-38
-50

$596,758,574
180,461,.)32
978,045,023
808,447,237
675,727,707
299,321,925
216,776,172
74,280,183
66,123,719
14,525,520
9,214,848
15,163,353

27
5
28
38
39
31
32
26
22
10
8
11

3,876,137,735

20

3,934,852.093

25 , 2,272,256,148

Total
4
2

Per
cent.

Amount.

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

1917-16
Per
cent.

- 9 $2,461,137,000
76 2,064,977,328
67 1,491,195,586
17
790,260, 111
3
452,149,833
-6
219,658,425
-20
124,098,861
-29
43,136,722
- 3 6 -31,207,446
- 3 1 -62,033,048
- 4 5 -42,140,055
- 5 5 -157,427,730
17

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




Amount.

7,353,805,587

Per
cent.

239
76
37
27
17
12
-6
-23
-16
-34
117

20

STATISTICS OF INCOME.

Personal returns, tax yield for calendar years 1920, 1919, 1918, 1917, and 1916, by income
classes.
T a x yield.

Income classes.
1919

1920

$36,859,732
45, 507,821
83,496,116
97,886,033
172,259, 321
154,265,276
163, 717,719
86,587,694
92,604,423
47,043,461
45,641,005
49,185,085

$1,000 to $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 to $50,000
$50,000 t o $100,000
$100,000 t o $150,000
$150,000 t o $300,000
$300,000 t o $500,000
$500,000 to $1,000,000
$1,000,000 a n d over

1,075,053,6

Total

1917

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

1916

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

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

$775,804
6,301,183
11.637,014
11,602,681
16,298,587
12,423,481
24,007,267
17,951,410
20,901,911
51,487,356

1,269,630,104 | 1,127,721,835

691,492,954

173,386; 694

Increase or decrease.1

Amount.
$12,163,
17,249,
7,581,
6,348,
7,426
-681,
-22,639,
-32,117,
—70,490,
-38,987,
-30,587,
-49,841,

$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5,000 to $10,000
$10,000 to $25,000
$25,000 to $50,000
$50,000 to $100,000
$100,000 to $150,000...
$150,000 to $300,000...
$300,000 to $500,000...
$500,000 to $1,000,000..
$1,000,000 a n d o v e r . . .
Total
1

1919-18

1920-19

Income classes.

Per
cent, i
49
61
10
5
-1
-12
-27
—43
-45
-40
-50

-194,576,418 j - 1 5

A minus sign (—) indicates decrease.




1917-16

Amount.

Per
cent.

-7
-$1,785,402
—7,157,483 - 2 0
-7,013,873
-8
—1,520,058
-2
22,383,844
16
24,705,695
19
38,928,953
26
23,025,239
24
26,939,433
20
6,860,185
9
6,393,984
9
10,141,747
11

$10,238,098
26,317,966
64,645,263
48,991,574
61,753,530
53,647,304
62,401,099
39,913,828
49,437,759
28,937,249
10,484,961
-20,539,750

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

13

436,228,881

Amount.

141,908,269

Per
cont.

Amount.
$16,243,
9,097,
17,507,
37,765,
69,058,
64,990,
68,728,
43,342,
62,710,
32,276,
38,447,
57,937,
518,106,260 j

Per
cent.

2,257
599
593
560
422
349
261
180
184
113
299

21

STATISTICS OF INCOME.

Personal returns, average lax arid average rate of lax per individual, calendar years 1920,
1919, 1918, 1917, and 1916, by income classes.

Income classes.

1918

1919

1920

Average
Average
Average
Average t a x per rate of Avc-mge t a x per rate of Average t a x per rate of
individual.
tax, per
individual.
individual.
tax, per
tax, per

cent.

cent.

cent.

$1,000 to $2,000
$2,000 to $3,000
$3,000 t o $5,000
$5,000 to $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000
$100,000 to $150,000...
$150,000 t o $300,000...
$300,000 to $500,000...
$500,000 to $1,000,000..
$1,000,000 a n d o v e r . . .

$13.80
17.71
62.44
214.92
1,002.50
4,001.90
13,538.22
39,519.71
87,116.11
196,834.56
371,065.08
1,490,457.12

0.91
.74
1.66
3.19
6.76
11.80
20.20
32.61
43.04
52.67
57.08
63.81

$12.83
18.00
64.31
208.59
1.014.45
4,134.44
13,990.81
39,793.93
87.497.50
202,425.96
403,323.45
I .rr23,492.25

0.87
.74
1.68
3.10
6. S3
12.13
20.79
33.12
43.94
54.08
59.42
64.87

$17.46
23-66
88.95
291.39
1,222.01
4,563.12
14,748.76
40,576.79
89,871.89
207,237.82
392,326.67
1,326,645.51

1.19
.98
2.35
4.34
8.20
13.32
21.69
33.68
44.64
54. 77
58.65
64.65

General average

148.08

4.53

238.08

6.39

254.85

7.08

1916

J917

Income classes.

Average
Average
Average tax per rate of Average tax per rate of
individual.
tax, per
individual.
tax, per
cent.
cent.
$9.90

$1,000 to $2,000
$2,000 t o $3,000
$3,000 to $5,000
,
$5,000 t o $10,000
$10,000 to $25,000
$25,000 t o $50,000
$50,000 to $100,000
$100,000 t o $150,000...
1150,000to $300,000...
$300,000 t o $500,000...
$500,000 t o $1,000,000..
$1,000,000 a n d o v e r . . . ,

10. 85
32. 60
162. 80
717. 27
2, 520. 26
6, 835. 56
1(5, 888.62
36,948. 51
89, 852. 59
!8S, 410. 12
776,063. 82

0.66
.44
.86
2.41
4.78
7.34
10.04
13.92
18.27
23.93
27. 63
35.65

$4. 94
41.85
143. 88
488. 86
1, 559. 37
4, 283. 96
9,851.16
25,142. 03
55, 590.19
249, 938.62

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

General average

199.11

5.06

391). 60

2.75




22

STATISTICS OF INCOME.

Personal returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by
States and Territories.
Number of returns.
States and Territories.
1920

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

52,984
9,899
24, 812
38,113
396,973
74,198
148,195
18, 937
69, 730
42, 210
73, 325
13, 715
25,755
542, 467
189, 587
183,398
99, 255
78, 258
69, 340
47, 717
148,000
401, 770
305, 075
154,118
28,022
162,199
45, 557
97, 729
10, 381
35, 983
296, 989
13,656
1,047,634
47, 342
24, 209
447, 998
81, 785
67, 640
672, 746
53,128
33, 044
34,670
65,054
224,617
30, 510
19,205
92, 576
148, 067
96, 326
150, 452
24, 594

1

Net incomes $1,03!) and over.




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

1916

21, 844
4, 570
12, 264
17, 839
182, 232
40,627
64, 472
8,032
29, 737
15, 336
38, 252
3,131
16, 414
319, 497
85, 021
114, 970
63, 065
34,692
32, 317
17,112
60, 954
156, 111.
Ill, 562
80, 009
15, 382
91, 608
28, 646
82, 472
6,623
10, 809
134, 960
11, 616
489,089
22, 977
20, 941
190, 273
48, 758
25,071
328,171
23, 927
22,321
39,654
31, 451
95, 416
14,636
7,258
37, 951
56, 322
28, 281
70, 554
7,663

364
1,735
19,701
813
93,155
2,207
1,176
21,774
2,539
2,800
40,289
3,745
1,204
971
4,414
10, 514
1,259
1,100
4,190
5,360
2,575
8,261
673

5, 332, 760 i 4,425,114 i 3. 472, 890

2 437, 036

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

2,097
243
994
2,255
21,208
4,435
9,713
1,346
6,808
1,779
3,444
1,144 •
756
37,525
7,004
8,497
4,290
3,887
4,517
2,823
9,674
32, 291
11, 448
7,556
1, 440
12,956
1,801

3,678
1

Total.

1917

7,259,944

2

Net incomes $3,000 and over.

23

STATISTICS OF fNCOME.

Personal returns, net income reported for calendar years 1920, 1919, 1918, 1917, and 1916,
by States and Territories.
Net income.
States a n d Territories.
1919

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

$156,604,933
19,400. 775
67,280,486
118,060,710
1,329,006,594
219,277,184
451,737,702
55,633,321
208,388,174
141,105,124
228,619,716
55,572,896
67,391,639
1,836,956,942
556,061,991
631,560, 789
306,413,429
243,879,230
237,109,145
143,455,545
482,195,448
1,368, 406,648
895,679,238
453,212,241
83,954,352
548,130,178
109,348,194
306,362,706
25,337,934
100,431,539
977,853,627
36,923,120
4,030,623,696
163, 799,837
66,188,434
1,407,388,003
295, 790, 791
193,652,281
2,212,178,029
180,303,990
109,246,657
103, 578,036
212,600,105
720, 720,162
82,278,389
59,303, 302
273,235, 229
375,979, 893
287,729,460
436,436, 810
63,244,529

1916

I
$121,250,953
$133,470,965 |
$73, 508,562
18,862,034
15,434,987
10,549,508
61,434,347
41,579,450
39,635,508
123,704,361
76,354,037
68,296,287
981,170,941
701,850,380
632,608,546
159,487,951
191,001,999
137, 853, 875
347,929,674
295,617,840
249,186, 724
48,358,031
62,901,249
56,459,176
166,399,104
138,966,315
104,357,892
107,362,976
63,681, 401
54,378,496
219,471,959
148.366,439
137,775,612
33,164,366
20,054,940
21, 888,755
55,954,296
65,472,540
46,465,514
1,662,796,441
1,256,309, 485 1,119,960,600
417,323,251
325.549,440
2S1,265,426
527,163,054
450,267,585
337,283, 861
218,524,054
264,971,649
202,159,002
166,350,127
215,977,422
124,826, 244
137,261,983
201,753, 808
134,349,180
112,562,525
84,033,212
66,950,710
303,421, 092
398,672, 772
253,433, 289
868,460,461
1,090,808,058
717,512,002
415,313,164
665,475,193
387,824,910
291,074,629
383,920,683
275,510,103
101,262,053
70,323,185
61,763, 713
470,443,311
409,013,021
362,026,687
108,380,657
90,091,830
81,207,992
287,457,592
306,053,565
251,988,895
20,887,132
17,826,669
16,423,316
78,565,318
56, 889, 284
42,843,296
828,428,672
653,112, 589
521,042,424
31,587,990
36,591,416
31,644,721
3,436,343,179
2, 719, 713, 784 2,774,035,148
161,613,467
89,748,811
84,220,131
80,190,946
89,586,415
61,233,723
1,075,115,926
993,314,432
740,406,422
242,184,301
163,678,297
170,751,358
111,601,050
166,240,606
84,746,023
1,838, 002, 395 1,770, 848,133 1,360,802, 293
129,630,322
146,109,811
112,129, 569
142,688,832
73,855,345
70,917,349
133,174, 792
151,725,486
109,794, 860
193,909, 353
139,173,691
111,964,540
643,172,301
392,975,557
350,297,337
61,913,436
52,454,404
45,044, 946
46,204, 506
34,063,265
29,540, 804
247,658,373
173,104,495
130,682,859
325,920, 733
266, 098, 746
169,727,615
147,949,092
156,557, 747
108,081,550
337, 851,344
290,199,685
228,190,253
52,463,959
26,413,937
28,855,603

56,473,942 j
[

| i 23,735,629,183
1

Net incomes $1,000 and over.




$18,469,010
1,878,419
11,777,241
17,683,678
228,324,945
53,854,130
133,858,341
57,798,410
67,334,621
17,401,202
32,992,965
20,362,022
7,927,064
484,290,833
74,637,683
65,604,874
39,638,465
38,506,976
51,274,633
30,435,945
121,009,054
474,292,762
162,533,104
93,201,384
14,831,796
147,069,303
19,467,019
36,559,607
2,799,775
19, 557,542
254,088,880
7,486,732
1,922,864,651
24, 825,826
9,219,055
318,822,511
66,811,462
24,968,572
643,243,991
65,257,163
9,832,947
7,474,252
39,867,675
113,278,037
14,281,206
14,628,955
42,216,464
49,697,247
30,170, 809
87,614,595
6,523, 787

2

13,652,383,207

Net incomes $3,000 and over.

2

6,298,577,620

24

STATISTICS OF INCOME.

Personal returns, tax yield for calendar years 1920, 1919, 1918, 1917, and 1916, by States
and Territories.
Tax yield.
States and Territories.
1920

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

$4,482,805
248,605
1,325,905
3,268,450
.50,447,505
6,766,900
15,774,598
2,122,025
8,536,632
5,242,705
7.697,693
4', 075,539
1,086,614
85,409,203
15,780,124
18,776,990
8,351,393
7,292,098
9,626,591
4,892,419
21,189,233
69,368,994
40,493,261
15,169,869
2,495,207
21,877,701
2,033,190
8,363,305
390,077
2,720,793
43,275,477
612,573
286,607,280
9,620,675
1,105,801
56,285,168
13,548,211
6,649,011
118,750,989
11,685,163
3,236,875
2,228,187
7,565,009
25,400,849
1,506,781
2,259,129
7,404,201
9,094,764
8,517,268
13,232,531
1,161,320

1919

$4,431,563
316,859
1,724,116
3,269,477
36,070,926
5,844,925
17,690,343
7,158,522
8,669,100
2,367,463
7,077,184
1,857,352
1,493,518
84,560,642
11,456,898
15,928,158
7,880,244
7,918,960
9,353,518
4,263,003
20,415,237
81,307,340
22,336, 385
15,262,760
3,542,849
20,716,692
3,012,902
9,373.582
412;342
2,827,724
43,109,648
989,825
354,263,417
5,575,001
2,219,954
55,170,252
7,649,280
6,049,987
137,781,370
13,512,766
2,732,593
4,139,239
6,795,268
21,575,479
1,347,780
1,821,823
7,674,725
9,743,163
5,709,295
11,382,127
1,272,692

$4,668,465
357,783
1,816,899
4,237,673
48,983,856
7,196,593
16,833,829
7,495,453
8,170,833
4,363,089
9,134,092
2,145,194
1,475,023
99,398,236
13,541,245
15,807,707
9,138,315
7, 595,384
12,888,655
4,468,876
22,630,984
86,566,938
55,958,378
15,696,465
5,634,901
22,146,510
2,413,463
8,639,003
435,002
2,811,830
47,321,422
774,470
399,792,351
10,010,348
1,360,509
58,505,33 5
12,207,129
8,232,437
128,195,161
11,234,132
5,192,020
3,124,066
9,082,054

32,302,280
1,270,543
. 2,074,804
9,020,237
11,615,795
5,319,197
10,901,097
1,444,063

1916

1917
$2,023,984
132,769
1,019,262
1,848,177
20,355,424
5', 184,948
10,595,737
9,350.461
4,446', 620
1,584,917
3,250,342
1,174,831
839,646
49,103,261
5,978,782
5,445,816
5,428,495
2,943,196
4,936,825
2,467, 852
12,378,724
44,478,907
15,159,388
8,356,172
2,252,612
10,880, 241
1,548,582
5,285,238
241,944
1,517,183
25,710,042
713,829
251,785,795
2,747,673
936,862
31,928,937
5,682,493
3,298,630
79,454,848
8,805,953
1,815,909
1,171,328
2,794,197
13,447,453
1,364,652
1,459,253
3,929,273
4,377,754
3,303,285
5,716,256
838,196

$175,989
17,022
191,519
157,513
3,595,636
1,055,758
2,824,846
3,695,605
1,068,644
322,636
378,062
366,802
140,496
10,947,250
1,165,961
518, 845
555,943
384,497
778,693
371, 367
2,405,523
10,892, 685
3,340,682
1,553, 282
195, 054
2,373,327
304, 448
347,778
18, 505
258,173
5,545,231
83,935
77,970,521
560,970
66,344
7,722,306
4,347,797
337,051
17,612,739
1,915,104
77,198
48,563
413,078
2,643,697
167,688
365,004
593,304
776,470
416,386
1,253,257
67,510

8,665,567
11,075,053,686 11,269,630,104

t incomes $1,000 and over.




1918

1

1,127,721,835
2

1691,492,954

Net incomes $3,000 and over.

2

173,386,694

STATISTICS OF INCOME.

25

Personal returns, income by sources for calendar years 1920, 1919, 1918, 1917, and 1916.
Income.
Source of income.
1920
Personal service:
Salaries, w a g e s ,
commissions, bonuses, directors'
fees, etc
Business,
trade,
commerce, partnership, farming,
and profits from
incidental sales
of real estate,
stocks,
bonds,
and other property
Total
Property:
Rents and royalties
Interest on bonds,
notes, etc
Dividends
Total
Total income
General deductions
Net income

1918

1919

$15,270,373,354 $10,755, 092,051

1917

1916

$8, 207,391,550

$3,048,437,902

81,478,346,372

5,927,327,538

6,708,344,984

4,630,455,322

3,958,670,028

3,010,404,924

21,197,700,892

17,464,037,635

12,897,846,872

7,607,107,930

4,488,751,296

1,047,423,738

1,019,094,265

975,679,666

684,343,399

643,802,657

1,709,299,428
2,735,845,795

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

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

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

1,080,879,405
2,136,408,625

5,492,568,961

4,973,648,190

4,847,914,601

4,469,901,354

3,861,150,687

26,690,209,853
2,954,640,670

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

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

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

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

123,735,629,183

19,859,491,448

15,924,039,355

11,191,246,207

3 6,298,577,620

2

Increase or decrease. 4

Source of income.

1918-17

1920-19

Amount.

cent.

Amount.

Por

cent.

Amount.

1917-16

Per
cent.

Araount

-

cent.

Personal service:
Salaries, wages,

commissions,
bonuses, directors' fees,
$4,514,680,703
etc
Business, trade,
commerce,
partnership,
farming, and
profits from
incidental
sales of real estate, stocks,
bonds, and
other property. -781,017,446

Total
Property:
Rents and royalties
I n t e r e s t on
bonds, notes,
etc
Dividends
Total
Total income...
General deductions...
Net income...
...

3,733,663,257

42$2,488,301,101

2,077,8
21 4,566,190,763

28,329,473

43,414,5

208,520,328
282,070,970

97,293,409
-14,974,419

518,920,771
4,252,584,028!
376,446,293
3,876,137,735

30 $4,018,953,648

127 $2,170,091,530

147

671,785,294

948,265,104;

32

5,290,738,942

3,118,356,6341

69

291,336,267

43

40,540,742

466,770,235
—380,093,255

50
-13

-144,163,949
712,373,8741

-13
33

125,733,589;

378,013,24'

608,750,667;

16

4,091,924,352,
'757,072,2591

10

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

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

45
-57

4,733,393,1481

4,892,668,587j

78

20 3,934,852,0

1 Compiled from returns reporting net incomes of $1,000 and over,
2 Compiled from returns reporting net incomes of $2,000 and over.
8
Compiled from returns reporting net incomes of $3,000 an<j over,
* A minus sign (—) indicates decrease.




26

STATISTICS OF INCOME.

In the study of the above table it should be observed that in 1920,
1919,1918, and 1917 the figures for each source of income are the positive gain items reported, and represent the gross income, less losses
and other deductions applicable to each source. Wherever schedules
within the returns showed net losses, such losses are included in
genera] deductions, which represent in addition to these losses such
other deductions as were not chargeable to any of the sources of
income.
The source of income items for 1916 represent gross income, the
deductions not having been allocated to the several sources, but
reported in lump sum in the returns under the heading "General
deductions."
Corporation returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by
States and Territories.
Number of corporations.
States and Territories.
1920
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia.
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total.




1917

1919

3,198
69
1,531
2,317
14,865
6,812
4,665
809
1,153
3,229
4,500
534
1,771
21,127
9,275
8,899
4,658
4,804
4,365
2,830
4,662
14,150
10,872
9,315
1,573
13,428
3,571
4,873
1,193
994
9,896
797
55,495
4,812
2,898
18,822
5,564
4,588
18,827
1,837
3,874
2,564
4,742
8,571
3,094
916
5,280
9,598
4,473
11,198
1,707

2,983
63
1,514
2,135
14, 716
6,704
4,405
816
995
2 845
4 420
j
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
,510
4,
958
1.003
9,392
940
48, 494
4,396
2,639
,088
17,
5,904
4,
,252
16,
,944
1,
,748
,501
3,
2,
,337
4.
,392
8,709
i
2.
,872
751
5,027
9,059
!
4,
,004
i:
o,154
i,651
'

3,228
127
1,101
993
1,
15,964
7,170
4,799
688
719
023
3,
4,384
480
1,184
20. 406
8 589
>
8,257
4,474
4 307
3 661
2 693
3 498
12 622
9 021
8 576
1 132
13 332
3 804
4 464
440
993
8 807
965
47 535
4 212
2 752
15 815
6 321
4 398
18 473
1 617
3,554
2,202
4 186
8,198
2,542
794
5,009
9,287
3,519
10,961
1,303

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

3,361
206
1,390
2,344
17,986
7,479
4,852
960
1.130
2,869
4,758
571
1,780
21,931
8, 546
9,064
4,467
5,405
3,705
3,084
4,039
13,273
9,823
9,276
1,653
14.262
3^613
4,561
939
1,052
9,777
979
44,632
5,021
2,769
17,660
7,150
5,022
20,460
2,133
3,915
2,442
4,670
8,693
3,481
905
5,950
9,908
4,381
11,635
1,291

345,595

320,198

317,579.

351,426

341,253

27

STATISTICS OP INCOME.

Corporation returns, net income reported for cale dar years 1920, 1919, 1918, 1917, and
1916, by States and territories.
Net income.
States and Territories.
1920

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

5375°—22




139, 003, 402
524,184
6,687,885
19,704,635
282,825,053
66,034,834
99,993,495
25,227,425
24,366,573
22,417,123
61,718,452
58,284,660
9,783,905

677,180,274
128,164,213
59,945,718
104,600,732
74,869,079
67,291,639
43,835,668
76,902,019
402,527,511
402,047,385
148,473,971
17,374,055
226,302,500
11,531,723
31,690,995
2,032,080
17,061,850
190,785,595
3,985,982
,958,629,723
102,277,769
6,867,604
560,556,917
56,880,894
39,521,816
971,581,884
55,944,450
53,342,402
7,703,223
52,402, 287
127,546,820
15,513,096
11,268,793
96,353,038
79,194,723
134,304,029
163,938,038
5,652,692
7,902,654,813

3

1919

1918

1916
$45,892, 777
$60,430,518
744,903
997, 554
30,924, 259
31,808, 428
24,791,391
23,999,993
279,952,569
322,260,909
57,043,218
96,761,318
189,211,399
181,855,545
136,270,898
128,477,428
41,460,981
34,393, 560
17,670,823
18,677,504
56,508,639
73,150, 726
45,704,636
38,002,867
10,817,234
14,951,419
762,145,412
1,133, 783, 726
101,751,368
138,322,867
57,610,384
77,849,313
104,070,570
121,396,212
66,519,119
82,895,744
52,633,117
88,178,618
38,312,774
55,824, 590
87,284,003
109,891, 583
467,503,662
831,735,324
375,253, 744
307,749, 892
205,685,329
273,447,667
11,382,856
14,814,159
222,630,602
302,119,274
33,580,309
31,302,667
35,742,854
46,189, 285
3,778,312
3,805, 024
14,861,724
16,319,046
258,292,144
245,705,911
14.592,888
15,138,195
2,201,115,746 2,274,661,422
60,882,803
91,608,121
10,664,421
9,795,608
630,144,978
936,483,205
112,338,867
76,978,232
18,732,510
34.385,889
1,476,497,279 1,122,447,066
71,874,276
76,653,837
54,561,634
23,512,698
10,856,357
7,924,094
68,770,977
48,737,212
123,581,835
208,191,837
57,600,820
49,028,217
9,201,351
12,630,109
93,482,931
136,977,815
53,468,785
84,300,592
66,409,707
109,543,951
132,762,577
149,917,972
8,895,659
9,785,041

$37,012,996
499,514
9,928,696
27,764,783
342,599,672
79,287,797
175,757,795
36,679,540
29,746,693
25.285,566
83,470,756
40,922,726
11,399,127
833,157,670
142,371,858
71,809,349
116,251,721
70,588,761
88,957,200
48,758,261
93,967,364
654,556,714
517,774,681
190,433,359
18.702,567
286,507,230
14,867,974
45,160,163
3,336,250
25,505,450
254,570,015
4,273,632
2,392,486,064
114,681,366
9,152,029
619,258,196
41,622,387
48,138,408
902,728,720
112,140,991
63,423,640
12,080,876
69,108,207
» 128,674,523
23,992,237
12,480,258
128,641,705
96,005, 29574,646,962
172,213,124
8,039,590

$44,240,690
694,256
11,712,463
20,279,541
226,771,653
74,209,860
162,323,386
46,730,072
15,100,500
14,073,439
72,142,676
24,023,809
7,305,194
759,325,582
114,146,476
60,992,499
81,794,544
69,821,552
57,167,621
52,047,078
84,761,692
614,896,233
338,729,021
138,101,260
11,244,051
258,919,402
28,821,251
33,872,984
2,288,227
14,468,053
191,018,725
6,628,744
2,153,317,770
107,028,177
9,900,561
643,186,133
37,626,312
34,694,323
963,262,739
78,399,455
58,292,576
9,704,447
53,465, 096
124,123,481
19,170,237
10,211,205
107,670,674
70,751,208
76,642,276
158,550,172
6,861,873

9,411,418,458

5,361,511,249 10,730,360,211 i 8,765,908,984

28

STATISTICS OF IKCOME.

Corporation returns, tax yield for calendar years 1920, 1919, 1918, 1917, and 1916, by
States and Territories.
Tax.
States and Territories.
1920

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

$8 ,183,881
68, 388
1,065,165
3,590, 889
59,574, 015
12,801,866
18,364,729
3,663,003
3,676,669
3,919,056
13,504,338
19,228,745
1,377,922
149,048,598
27, 463, 390
9,414,567
16,637,770
16,965, 239
15,427,607
8,808,774
13,879,487
87,847,073
102,620,785
23,338,489
3,280, 929
48,149, 874
1,243, 971
5,214,041
232, 466
3,307, 959
33,301,120
495,388
353,192,684
23,970,252
731,555
126,262,551
9, 554, 269
8,503, 530
208,770, 846
11,623,889
15,680, 744
1,043,011
11,682,935
23,264,395
2,507, 222
2,106,179
18,210,785
15,319, 807
37,908,065
38,387,397
818,334
1,625,234,643

1917

1916

4,314,974
21,352,256
11,037,781
1,750, 435
189,321, 721
33,415,702
14,122,884
20,987,914
15,271,104
22,785,950
10,824,757
22,249,481
168,931,296
159,566,677
35,325,303
3,765,160
70,928,260
1,756, 820
8,448,905
408,712
5,977,204
65,332, 488
577,138
501,467,755
29,809,916
1,004,639
148,160,295
8,614,021
14,976,082
198,978,411
31,032,854
17,751,128
1,859,544
16,654,261
28,772,317
3,995,547
2,876, 785
25,615,375
24,166,134
17,709, 906
42,364,151
1,276,917

$U, 880,689
202,818
3,913,183
5,747,375
71,857,906
28,033, 824
65,472,179
19,937,765
4,792,854
3,005,475
28,978,044
8,014,383
1,833,894
278,662,236
40,491,541
16,100,592
19,619,483
23,978,936
18,300,881
18,645,089
30,116,417
274,088,286
143,175,293
35,545,623
3,180,341
103,399,779
5,463,830
8,259,550
438,975
6,671,273
59,670,460
1,277,469
807,306,499
50,678,099
1,485,977
267,344, 555
10,324,532
12,277,923
385,262,.742
35,882,763
26,302,736
2,001, 261
19,108,846
34,459,589
* 6,147,459
3,882, 248
31,014,980
23,869,313
34,955,959
60,827,480
1,875,018

$15,174,347
249, 860
6,598, 863
3,962, 299
58,384,268
14,656,097
44,742,693
29,154,615
4,117,157
2,401,069
12,312,967
11,381,001
2,497,452
219,018, 819
28,179,169
12,517,328
19,611,875
17,390,723
17,557,639
8,082,526
18,699,793
137,224,705
60,968,508
48, 898,270
1,927,457
57,452,011
3,891,316
6,728,556
431,467
3,181,312
47,280,689
3,204,692
394,470,651
20,353,098
2,144,686
218,117,703
14,476,725
6,331,770
387,895,679
17,236,710
9,069,122
1,780,969
12,841,971
36,004,391
7,349,631
2,200,582
18,948,380
14,143,322
28,631,705
30,893,450
1,675,681

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

2,175,341,578

3,158,764,422

2,142,445,769

171, 805,150

$7,357,159
67, 859
1,443, 291
5,792,366
83,513,277
17,590,501
39,037,803
8,588, 857
6,411,505

SUMMARY OF INCOME AND TAX REPORTED BY YEARS.

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




STATISTICS OF INCOME.

29

Number of personal returns, calendar years 1914—1920, by income classes.
1914

Income classes.
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $4,000
$4,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $150,000
$150,000 t o $200,000
$200,000 t o $250,000
$250,000 t o $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 a n d over

,

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

1915

1916

1917

1918

1919

1920

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

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

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

1,640,758
838,707
374,958
185,805
270,666
65,800
29,896
16,806
10,571
12,733
7,087
12,439
3,302
1,302
703
312
.80
179
315
141

1,516,938
1,496,878
610,095
322,241
319,356
69,992
30,227
16,350
10,206
11,887
6.449
9,996
2,358
866
401
247
260
122
178
67

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

2,671,950
2,569,316
894,559
442,557
455,442
103,570
44,531
23,729
14,471
15,808
8,269
12,093
2,191
'590
307
166
169
70
123
33

357,515

336,652

429,401 ! 3,472,890

4,425,114

5,332,760

7,259,944

4,425,114

5,332,760

7,259,944

1

357,515

336,652

7,635

437,036

3,472,890

1

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

Year.

1

357,598
357,515
i 336.652
M37.036
3
3,472,890
3 4,425,114
3 5,332,700
3 7,259,944

1913.
1914.
1915.
1916.
1917.
1918.
1919.
1920.

Net income.
2

1

$3,900,000,000
4,000,000,000
4,600,000,000
6,300,000,000
13,650,000,000
15,925,000,000
19,860,000,000
23,736,000,000

Increase from
year to year.
$100,000,000
600,000,000
1,700,000,000
7,350,000.000
2,275,000,000
3,935,000,000
3,876,000,000

CORPORATION.

Returns
Total num- showing
ber of
taxable
returns.
income.

Year.

1909
1910
1911
1912
1913
1914...
1915
1916
1917
1918
1919
1920

. . .

262,490
270,202
288,352
305,336
316,909
e 299,445
6 366,443
341,253
351,426
317,579
320,198
345,595

Returns

showing
no taxable
income.

i 52,498
4 54,040
4 55,129
<61,116
188,866
174,205
190,911
206,984
232,079
202; 061
209', 634
203,233

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

209,992
216,162
233,223
244,220
128,043
125,240
175,532
134,269
119,347
115,518
110,564
142,362

Net income.

Increase from
year to year.

$3, 590,000,000
3, 761,000,000
3 503,000,000
,
4, 151,000,000
4, 714,000,000
3, 940,000,000
5, 310,000,000
8 766,000,000
10; 730,000,000
8, 362,000,000
9, 412,000,000
7, 903,000,000

$171,000, 000
& 258,000,
000
648,000, 000
563,000, 000
6 774,000, 000
1,370,000, 000
3,456,000, 000
1,964,000, 000
& 2,368,000,
000
1,050,000, 000
5
1,509,000, 000

the average net income in each class.

1915 contains approximately 30,000 returns shewing no net income which properly belong and should
be included in 1914. (See Annual Report Commissioner of Internal Revenue, 1916, p. 20.)




30

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

1913x
1914 l
19151.
1916
1917
1918
1919
19^0

..

. ..

Surtax.

$12,728,038
16 559 493
23,995,777
51 440 558
156,897,441
476,432,808
468,104,801
478,249,919

$15,525,497
24 486 669
43,947,818
121 946 136
433,345,732
651,289,027
801,525,303
596,803,767

19131
1914 x
1915 l
1916
1917
1918
1919
1920

W a r profits
a n d excess
profits t a x .

Income tax.
2

$103 887 984

Total tax.

$101,249,781

$28,253,535
41 046 162
67,943,595
173 386 694
691 492 954
1,127,721,835
1,269 630 104
1,075,053,686

Corporation.

Partnership.

Year.

War profits
and excess
profits tax.

$43,127,740
39 144 532
56.993 657
171 805 150
503,698,029
653,198,483
743,535,888
636,508,292

War profits and
excess profits
tax.

$1,638 747,740
2,505,565,939
1,431,805,690
988,726,351

Total tax.
2 $43,127,740
39,144,532
56,993,657
171 805 150
2.142,445,769
3,158,764,422
2,175,341,578
1,625,234,643

Grand total.
$71,381,275
80,190,694
124,937,252
345 191 844
2,937,826,707
4,286,486.257
3,444,971,682
2,700,288,329

1
Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately following the year shown above.
2
Includes excise tax, $10,071,077, act of Aug. 5,1909.

CAPITAL STOCK TAX RETURNS.

Data compiled from the " Capital stock tax returns for 1922,"
filed as of July 1, 1921, are presented in the following tables. The
same general industrial grouping is used as for the statistics compiled
from the returns of net income filed by corporations. The data
represent information as reported by 326,100 out of approximately
345,000 returns.
In each of the several tables the number of returns falling under
the various classifications are shown, together with the aggregate
par value of the common stock, the preferred stock, and the total
par value of the common and preferred stock; likewise the fair
average value of the capital stock. The law provides that the tax
shall be measured by the fair average value of the capital stock of a
corporation as of the year immediately preceding the taxable period.
In the returns used in this compilation, the fair value is reported for
the year, July 1, 1920, to June 30, 1921. The fair average value of
capital stock as reflected in these tables is not comparable with
invested capital as required for the purpose of the excess-profits tax.
The fair average value of capital stock contemplates the value of
the total outstanding stock of the corporation considered as a going
concern, and in estimating such value due consideration is given to
the net value of the assets, earning capacity, market value of the
shares, and other factors that may materially affect values in a given
corporation or industry, whereas invested capital for the purpose of
the excess-profits tax is based upon the actual investment of the




STATISTICS- OF INCOME.

31

stockholders in the corporation, irrespective of the present value of
the assets.
The tables also show the amount of taxable fair value under each
distribution, which is computed by deducting the specific exemption
of $5,000 for each taxable corporation plus the amount of fair value
reported by tax-exempt corporations.
The magnitude of corporate industry and the relative importance
of each industrial group is clearly shown in Table 1. Of the aggregate
fair value of $75,500,000,000 the manufacturing group reports
approximately $30,500,000,000 or 40 per cent; the next highest is
finance, banking, insurance, etc., with $13,700,000,000 or 18 per cent,
followed by transportation and other public utilities, representing
$11,400,000,000 or 15 per cent, after which comes mining and quarrying, $6,700,000,000 or 9 per cent. The agriculture group reports only
$1,000,000,000 or 1J per cent. The largest minor division of the
major industrial groups is the manufacturing of metal and metal
products, whose aggregate fair value totals in round numbers
$10,500,000,000, representing almost 14 per cent of the aggregate
fair value reported by all the returns tabulated.
Table 2 supplements the preceding table and shows in percentages
the ratios of the common, the preferred, and the fair value of the
capital stock to the total par value of the capital stock, both in the
aggregate and by industrial groups and exhibits the relative position
of the various industrial divisions with respect to the par value and
the fair value of their capital stock. Leading in this respect are the
life-insurance companies with a ratio of 273 to 100; this is immediately followed by the group of accident, fire, and marine insurance
companies reporting 272 to 100. The "All other insurance" group
shows 236 to 100. (For the insurance groups, however, a disproportionately high ratio of the fair value to the par value of the stock is
shown, due to mutual or nonstock organizations having been included
in the tabulation.) The next in order are the trust companies with
233 to 100, followed by national banks, 209 to 100, and State banks
155 to 100. Lowest in order are the electric railway group with a
ratio of 31.75 in fair value to each 100 par value of capital stock.
In the consideration of these data in determining the relationship
of the fair value to the par value of the capital stock, the abnormal
financial conditions of the period July 1, 1920, to June 30, 1921,
should be kept in mind.
Table 3 shows the distribution of the returns according to the size
of corporation based on fair value of the capital stock and Table 4
shows the distribution by States and Territories.
The tabulations do not contain returns reporting capital stock with
"No par value" and the data are as originally filed and prior to audit
and adjustment.




CO
to

Capital stock tax returns—Distribution by industrial groups, showing capital stock, fair value, and tax.
[Returns filed for 1922 (July 1, 1921-June 30, 1922).]
Capital stock.
Industrial groups.

Agriculture:
Farming
Related industries..
Total..
Mining and quarrying:
Coal
Metal mining
Oil and gas
Nonmetal mining
Quarrying
All other mining and quarrying
Total.,
Manufacturing:
Food products
Textile products
Leather products
Rubber products
Wood products
Paper, pulp, and products
Printing and publishing
Chemicals and allied substances.
• Stone, clay, and glass
Metal and metal products
All other manufacturing

Total
number
of
returns.

Common.

Preferred.

Total par value
(common and
preferred).

Taxable fair
value.

Tax.

Fair value.

Fair
value,
per cent
of total.

5,367
660

$691,499,044
129,342,801

$44,662,140
45,781,718

$736,161,184
175,124,519

$810,372,337
183,922,460

$780,915,191
179,598,374

$780,915
179,598

1.07
.25

6,027

820,841,845

90,443,858

911,285,703

994,294,797

960,513,565

960,513

1.32

3,769
1,361
4,153
120
1,082

1,004,375,430
1,500,150,854
2,377,171,669
37,203,103
144,303,034
544,140,095

133,779,010
58,962,348
165,029,206
3,978,550
23,277,063
145,963,315

1,138,154,440
1,559,113,202
2,542,200,875
41,181,653
167,580,097
690,103,410

1,766,252,724
1,782,433,978
2,556,917,338
82,318,084
172,386,962
356,478,325

1,743,170,540
1,767, 845,178
2,532,636,152
81, 825,908
164,724,749
351,748,982

1,743,170
1,767,845
2,532, 636
81, 826
164,725
351,749

2.34
2.36
3.39
.12
.23
.47

in

11,253

5,607,344,185

530,989,492

6,138,333,677

6,716,787,411

6,641,951,509

6,641,951

8.91

^

12,518
9,280
1,999
687
6,296
1,606
7,233
5,544
3,338
14,749
9,055

2,501,561,357
1,749, 123,232
427, 331,327
416, 460,118
913, 824, 887
406, 762,148
424, 215,392
2,133,048,729
525, 476,490
5,403, 338,360
1,424, 582,684

990,464,862
603,814,914
192,707,250
313,531,249
127,520,689
147,854,954
104,414,823
765,860,948
144,870,683
2,155,812,924
448,640,306

3,492,026,219
2,352,938,146
620,038,577
729,991,367
1,041,345,576
554,617,102
528,630,215
2,898,909,677
670,347,173
7,559,151,284
1,873, 222,990

3,849,500,460
3,616,323,635
754,027,137
664,092,135
1,818,242,380
857,196,647
789,828,871
4,388,770,597
795,502,763
10,444,695,571
2,461,065,045

3,777, 656,402
3,777,656
3,571, 774,464
3,571,774
744, 727, 720
744, 728
659, 846,592
659, 847
1,785, 688,971
1,785,689
849, 331,268 I
849,331
756, 369,831
756,370
4,361, 007,846 1 4,361,008
778, 888,688
778,889
10,367, 630,966
10,367,631
2,419, 289,406
2,419,289

5.10
4.80
1.00
.88
2.41
1.14
1.05
5.82
1.05
13.85
3.26

H

Total...

72,305

16,325,724,724

5,995,493,602

22,321,218,326

30,439,245,241

30,072,212,154

30,072,212

40.36

Construction.

8,330

569,522,592

85,150,655

654,673,247

793,655,180

752,657,996

752,658

1.05

Transportation and other public utilities:
Steam railroads
Electric railroads
All other railroads and combinations..
Water transportation

949
659
294
1,564

5,243,341,412
975,126,433
463,240,070
452,345,184

1,438,158,877
208,132,759
182,256,288
121,469,595

6,681,500,289
1,183.259,192
645; 496,358
573,814,779

5,196,952,735
375,657,377
410,379,879
632,402,443

5,187,019,472
373,273,308
409,238,623
624,293,567

5,187,019
373,273
409,239
624,294

.50
.54
.84




i—t

Local transportation, cab, livery, etc
Electric light and power companies
Gas companies
Telephone, telegraph, and radio companies..
Water works
Storage companies
All other public utilities
Total.
Trade
Public service:
Domestic services—hotels, etc
Amusements—theaters, etc
Management—economics, accountants, etc.
Educational—colleges, museums, etc
Curative—hospitals, asylums, etc
Legal—lawyers, patent attorneys, etc
Engineering—architects, civil, etc
All other service
Total.
Finance, banking, insurance, etc.:
National banks
,
State banks
Trust companies
Stocks, bonds, loans, realty and holding companies.
Life insurance
Accident, fire, and marine insurance
All other insurance
All other financial concerns and combinations
Total..
Combinations, predominant industry not ascertainable..
Concerns in liquidation
Inactive concerns
Exempt organizations
Grand total.




2,502
2,041
740
3.658
1,593
3,166
2,026

60, 447,635
1,046, 768, 792
729,381,845
1,201,168,555
248, 768,529
275,990,137
1,190, 856,536

6,347,234
245,199, 443
87,960,369
111, 201,679
17,188,488
43,215,040
449,137,572

66, 794,869
1,291,968,235
817,352,214
1,312,370,234
265,957,017
319,205,177
1,639,994,108

75,813,954
982,322,061
808,138,579
1,079,815,979
205,931,908
357, 855,676
1,221, 837,362

11.256,908,330

19,192

11,887,435,128

2,910,267,344

14,797,712,472

75,131

5,016,345,304

1,107,796,011

6,124,141,315

8, 533,021,280

8,168,138,921

4,921
3,613
1,619
694
845
836
747
2,162

309,458,190
212,163, 827
71,257,904
32,041,989
26,103,976
32,001,666
71,649,073
78,831,926

90,942,136
30,785,097
14,525,714
14,385,851
1,821,805
1,421, 730
8,706, 888
7,867,312

400,400,326
242, 948,924
85,783,618
46,427,840
27,925,781
33,423,396
80,355,961
86,699,238

486,961,442
277, 824,446
83,957,139
27,516,359
31,323,730
47,643, 727
44,714,938
82,781,630

462,935,861
259,569,154
74,325,580
24,448,550
27,611,945
44,145,591
41,559,643
74,034,324

15,437

833,508,551

8,066
18,532
2,209
52,174
245
660
633
2,324

1,197,846, 834
1,050,941,297
691,917,230
8,025,242,903
53,066,396
143,199, 705
117,237,863
558,935, 870

1,003,965,084

11,347,107,953

65,293,985
973,427,960
803, 796,002
1,065,461,721
198,486,715
344,074,009
1,212,542,968

65,294
973,428
803, 796
1,085,462
198,487
344,074
1,212,543
11,256, S
8,168,139 !
462,936
259,569
74,326
24,448
27,612
44,146
41,560
74,034

.10
1.30
1.07
1.44
.27
.47
1.62
15.04
11.32
.65
.37
.11
.04
.04
.05
.OS
.11

1.44

1,

ii

11,838,3

i 1,197,846,834
• 1,050,941,297
]
691,917,230
1,322,866,681 I 9,348,109,584
I
' 53,066,396
I
143,199,705
117,237,863
1,428,094,681
,158,811
2,192,025,492

14,030,413,590

3,348
3,519
22,182
4,533

786, 980,819
473,094,179
2,236,249,787
211,916,762

161,400,144
68,879,045
288,129, 260
22,083,345

948,380, 963
541,973,224
2,524,379,047
234,000,107

326,100

56,607,361,974

13,623,114,781

70,230,476,755

84,843

2,506,557,276
1,630,141,010
1,544,351,691
6,171, 970,969
144, 889,455
389,177,781
277,104,957
1,004,158,722
13,668,351,861
1,461,570,187
219,651,279
114,006,988
36, 209, 586
75,406,625,17

2,467,157,111
1,539,412,954
1^528,241,441
5,345,411,799
143,762,711
386, 609, 024
274,336,052
986,016,039

2,467,157
1,539,413
1,528,241
5,345, 412
143.763
386' 609
274,335
986,016

3.32
2.16
2.05
S. 18
.19
.52
.37
1.34

12,670,947,161

12,670,947
1,446,286
177,066
17,357

1.94
.29
.15
.05

73,172,669,102

73,172,669

a
o

18.13

1,446,286,084
177,065,901
17,356,833

a
w

100.00

CO
CO

34

STATISTICS OF INCOME.

Capital stock tax returns—Distribution by industrial groups—Percentage table, showing
ratios to total par value.
[Returns filed for 1922 (July 1, 1921-June 30, 1922).]

Capital stock.
Total par
value
Preferred. (common
Common.
and preferred).

Industrial groups.

Agriculture:
Farming
Total
Mining and quarrying:
Coal
Metal mining
Oil and gas
Nonmetal mining..
Quarrying
All other mining and quarrying
Total
Manufacturing:
Food products
Textile products
Leather products... .
Rubber products
;
Wood products....
Paper, pulp, and products
Printing and publishing ..
Chemicals and allied substances
Stone, clay, and glass
Metal and metal products
All other manufacturing
Total
Construction
Transportation and other public utilities:
Steam railroads
Electric railroads
All other railroads and combinations
Water transportation
"Elp.rtf.rifilight and power nrvrpppnips . .

Gas companies
Telephone, telegraph, and radio companies
Waterworks
Storage companies
All other public utilities
Total

Fair
value.

93.93
73. 86

.

100.00
100.00

110.08
105.02

90.08

.

6.07
26.14
9.92

100.00

109.11

88.25
96.22
93.51
90.34
86.11
78.85

11.75
3.78
6.49
9.66
13.89
21.15

100.00
100.00
100.00
100.00
100.00
100.00

155.19
114.33
100.58
199.89
102.87
51.65

91.35

8.65

100.00

109.42

71.64
74.34
68.92
57.05
87.75
73.34
80.25
73.58
78.39
71.48
70.05

28.36
25.66
31.08
42.95
12.25
26.66
19.75
26. 42
21.61
28.52
23.95

100.00
100.00
100.00
100.00
100. 00
100.00
100.00
100.00
100.00
100.00
100.00

110.24
153.69
121. 61
90.97
174.60
154.56
149.41
151.39
118.67
138.17
131.38

73.14

26. 86

100. 00

136.37

86.99

13.01

100.00

121.23

78.47
82.41
71.76
78.83
90. 50
81.02
89.24
91.53
93.54
86.46
72. 61

21.53
17.59
28.24
21.17
9.50
18.98
10.76
8-47
6.46
13.54
27.39

100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00

77.78
31.75
63.58
110.21
113.50
76.03
98.87
82.28
77.43
112.11
74.50

80.33

19. 67

100.00

76.68

Trade

81.91

18.09

100. 00

139.33

Public service:
D omestic service—hotels, etc
Amusements—theaters, etc
Management economics, accountants, etc..
Educational—colleges, museums, etc
Curative—hospitals, asylums, etc
Legal—lawyers, patent attorneys, etc
Engineering—architects, civil, etc
All other service
Total

77.29
87.33
83.07
69.01
93.48
95.75
89.16
90.93

22.71
12.67
16.93
30.99
6.52
4.25
10. 84
9.07

100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00

121.62
114.36
97.87
59.27
112.17
142.55
55.65
95.48

83.02

16.98

100.00

107.84




35

STATISTICS OF INCOME.

Capital stock tax returns—Distribution by industrial groups—Percentage table showing
ratios to total par value—Continued.
Capital stock.
Total par
value

Industrial groups.

Common. Preferred. (common
and preferred).

Finance, banking, insurance, etc.:
National banks
State banks
Trust companies..
....
Stocks, bonds, loans, realty and holding companies
Life insurance..
Accident, fire, and marine insurance
All other insurance..
All otherfinancialconcerns and combinations
Total
Combinations, predominant industry not ascertainable
Concerns in liquidation.. .
Inactive concerns
Exempt organizations
Grand total




100.00
100.00
100.00
85.85
100. 00
100.00
100.00
39.14

14.15

60. 80

100.00
100.00
100.00
100.00
100.00
100.00
100.00
100. 00

Fair
value.

209.25
155.11
223. 20
66. 02
273.03
271. 77
236.36
70.31

84.38

15.62

100.00

97.42

82.98
87.29
88.59
90.56

17.02
12.71
11.41
9.44

100.00
100. 00
100.00
100.00

154.11
40.53
4.52
15.47

80. CO

19.40

100.00

107.37

co

Capital stock tax returns—Distribution by size of capital stock fair value, showing capital stock, fair value, and tax.
[Returns filed for 1922 (July 1,1921-June 30, 1922).]
Capital stock.

Number
of
returns.

Size of capital stock fair value.

No fair value reported..
Fair value under $1,000.
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
Sf,000 t o $8,000

$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 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....
$250,000 to $3 00,000....
$300,0001 o $400,000
$400,000 t o $500,000....
$500,000 t o $750,000.-..
$750,000to $1,000,000..
$1,000,000 to $1,500,000
$1,500,00010 $2,000,000
$2-000,000 to $3,000,000
$3,000,0001 o $4,000,000,




,

28,934
20,602
9,684
G,603
6,036
5,962
7,912
5,297
5,003
4,852
4,514
8,558
4,333
4,769
3,821
3,416
18,907
16,073
14,452
20,688
14,528
13,286
9,296
7,445
6,069
5,037
19,195
10,167
6,884
5,019
6,592
4,023
5,711
3,069
3, 259
1,346
1,700
831

Common.
$3, 854,693, 432
2,544,126,662
874,672,538
151,644,281
132,955,758
' 138,860,469
183, 227, 738
86,604,172
85, 050,916
86,789,036
93,616,366
176,142,810
102,262,816
102,739,016
94,057,192
80,415,322
469,354,481
459,905,481
475,383,408
774,138,264
688, 437,953
757,578,212
571,874,33S
• 511,818,432
468,629,881
419,401, 567
2,008,878,319
1,417,036,216
1,192,053,197
971,270,500
1,564,689,625
1,253,728,354
2,277,230,420
1,707,994,502
2,370,722,091
1,391,131,787
2,534,874,358
1,613,471,540

Preferred.

$540,939 829
376,392,314
121,452,175
12,139,137
5,240,524
4,424,179
8,407,125
12,852,876
5,941,243
4,161,000
7,039,605
7,009, 503
2,587,492
5,236, 297
4,764, 997
5,471,008
27,325,251
37,046, 408
29,338,177
58,478, 028
63,979,362
55,533,187
46,447,584
37,304,317
55,539,537
39,240,684
236,519,142
186,704,434
171,489,147
138,182,378
274,433,579
264,333,403
635,617,711
410,792,059
595,548,651
342,314,022
1,428,246,378
491,483, 501

Total par value
(common and
preferred).
$4,395,633,261
2,920,518,976
996,124, 713
163,783,418
138,196, 282
143,284,648
191,634,863
99,457,048
90,992,159
90,950,036
100,655,971
183,152,313
104,850,308
107,975,313
98, 822,189
85,886, 330
496,679,732
496,951,889
504,721, 585
832,616,292
752,417,315
813,111,39-9
618,321,922
549,122', 749
524,169,418
458,642,251
2,245,397,461
1,603,740,650
1,363,542,344
1,109,452,878
1,839,123,204
1,518,061,757
2,912, 848,131
2,118, 786,561
2,966,270,742
1, 733, 445,809
3,963,120, 736
2,104,955,041

Fair value.

$3,507,087
9,127,222
15,932,460
20,560, 599
26,455, 747
41,818,383
33,948,083
37,294,404
40,908,092
42,777,081
87,724,003
49,651,566
59,227,139
51,481,372
49,379,298
325,559,737
356,616,725
390,747,824
712,847,974
647,744,523
718,808,439
599,828,140
556,216,691
514,034,289
477,358,646
2,312,293,917
1,750,872,169
1,531,522,713
1,367,427,098
2,267,809,365
1,793,194,645
3,487,627,894
2,641,197,918
3,962,622 162
2,335,025,027
4,091,410,399
2,840,957,295

Taxable fair
value.

Tax.

$84,839
7,352,681
12,069,669
16,394,697
19,954,448
43,768,929
27,716,159
34,943,473
31,949,038
31,866,791
228,403,990
273,251,294
314,431,736
603,063,141
567,477,347
643,584,349
547,544,580
514,511,712
479,471,284
447,588, 893
2,190,729,747
1,684,189,725
1,480,944,229
1,327,238,854
2,215,952,267
1,755,608,469
3,395,581,488
2, 598, 731,564
3,887,014,381
2,300,979,019
4,039,252,629
2,803,929,915

S85
7,353
12,070
16,395
19,954
43,769
27,716
34,943
31,949
31,867
228,401
273,251
314,432
603,063
567,477
643,584
547, 545
514,512
479,-471
447,589
2,190, 730
1,684,190
1,480,944
1,327,239
2,215,952
1,755,606
3,395,581
2,598,732
3,887,014
2,300,979
4,039,253
2,803,930

a
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o

$4,000,000 to $5,000,000...
$5,000,000 to $10,000,000..
$10,000,000 to $20,000,000.
$20,000,00010 $30,000,000.
$30,000,000 t o $40,000,000.
$40,000,000 t o $50,000,000.
$50,000,000 t o $60,000,000.
$60,000,000 t o $70,000,000.
$70,000,000 t o $80,000,000.
$80,000,000 t o $90,000,000.
$90,000,000 and over
Total




486
877
489
134
69
28
33
23
11
10
67

1,227,677,711
3,579,353,729
4, 026,920,810
2, 020,704,200
1,354,310,937
964, 528,398
1,097,327,141
863,755,533
367,128,944
587,530,700
5,830,662,421

402,036,276
1,308,698,309
1,154,411,474
601,723,704
424, 477,409
260,755,799
407,160,570
273,738,689
129,398,375
152,000,000
1,758,757,932

1,629, 713,987
4, 888, 052, 038
5,181, 332.284
2, 622,427; 904
1,778 788, 346
1 225 284, 197
1 504 487,711
1 137 494,222
496 527, 319
739 530, 700
7 589 420,353

2, 167,562,933
6 059,030,445
,
6,743,380,692
3,245, 502,226
2,376', 293', 081
1 226,991,366
1 835,371,844
1 463,279,573
816,112,948
838,387,227
12 383,196,713

2 125,365,470
5'890,111, 467
6 627,551, 270
>
3,219,977, 854
2, 345,953,081
226,851,366
1,
1,835,206, 841
1,463,164, 573
816,057, 948
763,983, 182
12, 332,866,713

2, 125, 365
5,890, 112
6,627. 551
3 219, 978
,
2 345, 953
l, 851
'226,
1,835, 207
1,463, 165
816, 058
763,983
12, 332, 867

326,100

56, 607,361,974

13,623,114,781

70,230,476 755

75 406,625,174

73, 172,669, 102

73, 172, 669

Oo

Capital stock tax returns—Distribution by States and Territories, showing capital stock, fair value, and tax.

00

[Returnsfiledfor 1922 (July 1,1921-June 30,1922).]

States and Territories.

Alabama

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




Total
number
of
returns.
2,974
102
1,428
1,994
14,757
6,143
4,606
682
950
2,834
3,898
576
1,631
19,121
8,844
8,647
4,573
4,912
4,353
2,725
3,512
14,213
10,562
9,044
1,531
12,787
2,340
4,756
1,179
1,016
9,556
835
50,826
4,335
2,432
18,682
4,253
4,653

Capital stock.
Common.
$276,009,785
14,838,616
522,327,875
141,234,942
3,704,948,418
1,227,891,845
810,157,775
236,024,929
318,107,110
212,368,742
374,451,654
167,914,406
245,461,569
4,089,795,677
785,144,867
551,532,660
659,524,433
464,764,701
508,230,607
408,241,140
698,576,093
2,869,919,801
1,434,334,596
1,605,924,280
104,021,152
1,763,679,152
323,205,113
348,029,606
289,470,784
76,725,185
1,502,729,016
84,444,553
12,493,878,563
408,094,740
73,215,529
2,948,280,348
668,809,720
383,816,667

Preferred.
$45,093,778
50,000
9,890,718
11,858,497
442,800,257
159,538,487
133,853,052
820,325,994
89,627,471
18,815,236
75,305,119
5,146,702
7,966,119
1,127,862,297
219,792,337
105,096,296
169,429,218
69,898, 937
65,441,897
121,557,564
360,081, 455
933,078,977
316,404,274
209,428,439
6,791,497
515,463,982
19,976,252
67,757,221
2,632,508
22,021,502
296,299,778
2,010,694
3,981,221,929
131,323,065
5,742,347
1,038,603,810
74,138,778
43,110,346

Total par value
(common and
preferred).
$321,103,563
14,888,616
532,218,593
153,093,439
4,147,748,675
1,387,430,332
944,010,827
1,056,350,923
407,734,581
231,183,978
449,756,773
173,061,108
253,427,688
5,217,657,974
1,004,937,204
656,628,956
828,953,651
534,663,638
573,672,504
529,798,704
1,058,657,548
3,802,998,778
1,750,738,870
1,815,352,719
110,812,649
2,279,143,134
343.181,365
415,786,827
292,103,292
98,746,687
1,799,028,794
86,455,247
16,475,100,492
539,417,805
78,957,876
3,986,884,158
742,948,498
426,927,013

Fair value.
$380,647,341
3,979,794
154,247,415
180,513,222
3,544,151,287
936,164,001
1,220,754,520
469,407,950
284,217,610
277,520,544
583,761,945
297,157,552
146,368,210
6,043,570,710
1,054,964,158
754,403,929
815,342,155
636,867,429
757,049,452
380,172,655
895,467,974
3,532,961,507
2,723,225,893
2,160,120,725
160,692,277
2,214,754,279
263,638,233
433,713,819
47,979,471
186,878,414
1,973,212,707
60,236,710
19,329,780,708
622,037,381
92,979,508
4,835,533,770
709,830,384
402,340,972

Taxable fair
value.

Tax.

$337,726,612
3,563,488
144,394,211
170,361,938
3,405,639,249
876,629,096
1,191,559,904
457,862,059
280,000,770
261,735,510
557,803,997
294,589,331
139,912,825
5,933,945,070
1,014,152,606
714,713,787
792,292,752
613,708,565
735,549,171
355,845,454
826,539,588
3,453,147,635
2,665,713,683
1,956,049,796
152,930,496
2,144,569,317
246,005,470
407,629,869
43,718,268
182,584,699
1,926 572,527
54,157,696
18,897,827,186
602,488,088
78,977,534
4,744,406,579
688,906,121
380,745,347

$337 727
3 563
144 394
170 362
3,405 639
876 629
1,191, 560
457,862
280,001
261,735
557 804
294 589
139 913
5,933 945
1,014 153
714 714
792, 293
613, 709
735, 549
355, 845
826, 540
3,453, 148
2,665,714
1,956 050
152 930
2,144 569
246,005
407,630
43, 718
182, 585
1,926 572
54, 158
18,897, 827
602, 488
78, 978
4,744,407
688,906
380, 745

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




17,610
1,902
3,547
2,341
4,116
8,834
3,237
1,216
4,519
9,596
4,249
10,984
1,687

6,122,676,484
307,528,334
195,996,913
95,753,371
419,761,419
1,484,931,541
447,679,920
82,894,610
736,056,852
1,117,236,225
669,543,196
845,331,585
285,846,875

972,870,310
73,425,682
55,154,029
6,166,675
74,719, 732
81,217,431
45,360,148
23,326,036
193,863, 706
51,035,076
83,788, 758
229,590,715
7,159,653

7,095, 546,794
380^ 952,016
251; 150,942
101 920,046
494',481,151
1,566, 148,972
493, 040,068
106, 220,646
929, 920, 558
1,168, 271,301
753, 331,954
1,074, 922,300
293, 006,528

8,321,463,474
584,299,893
309,407,507
90,571,199
460,037,003
1,600,373,864
324,947,140
110,428,406
939,145,419
759,708,187
834,019,019
1,384,694,538
120,882,914

8,211,270,970
575,071,701
292,126,029
80,380,627
440,329,975
1,543,518,971
310,136,721
105,492,400
915,762,144
720,666,092
811,768,903
1,316,741,181
114,447,094

8,211,271
575,072
292,126
80,381
440,330
1,543,519
310,137
105,492
915,762
720,666
811,769

I 326,100

50,607,361,974

13,623,114,781

70,230,476,755

75,406,625,174

73,172,669,102

73,172,669

1,316,741
114,447

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"40

STATISTICS OF INCOME.
FEDERAL ESTATE TAX RETURNS.

There are given below/tables prepared from the estate-tax returns
filed during the period from September 9, 1916, the effective date of
the original estate-tax law, up to and including January 15, 1922,
the date as of which this statistical analysis was made.
It should be noted that the tables are based on returns actually
filed within this period as distinguished from the number of taxable
estates in which the decedents died during this period. This distinction arises from the fact that estate-tax returns are not due until
one year after death, and, while returns are frequently filed in advance, it results that relatively few returns for decedents dying in
the calendar year 1921 had been filed on January 15, 1922.
The estate tax is a tax imposed on the transfer of the net estate
of a decedent and is graduated according to the size of the net estate.
In the case of a resident decedent the net estate is the gross estate
less the deductions indicated in the table, which include in each case
a specific exemption of $50,000, so that in effect the gross estate of
a resident decedent must exceed the specific exemption of $50,000
plus all other deductions before any tax can result. Returns must
be filed for all resident estates where the gross estate exceeds $50,000.
The net estate in the case of a nonresident decedent is the gross
estate situated within the United States less the proportionate deductions specified by the statutes. The specific exemption of $50,000
does not apply to the estates of nonresident decedents, and returns
must be filed in all cases where there is property situated within the
United States.
The size of the net estate as given in the first column of the tables
corresponds to the successive taxable blocks as fixed by the revenue
acts.




Federal estate tax returns—Returns of resident decedents distributed by size of net estate.
[Returnsfiledfrom Sept. 9,1916, to Jan. 15,1922.]
Deductions.

Size of net estate.

No net estate
U n d e r $50,000
$50,000 to $150,000
$150,000 t o $250,000
$250,000 t o $450,000
$450,000 t o $750,000
$750,000 t o $1,000,000...
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 t o $4,000,000.
$4,000,000 t o $5,000,000..
$5,000,000 t o $6,000,000..
$6,000,000 t o $7,000,000.,
$7,000,000 t o $8,000,000.
$8,000,000 t o $9,000,000. .
$9,000,000 t o $10,000,000.
$10,000,000 a n d o v e r . . . .
Total
1

Net taxable estate.




Number;
returns. 1

Gross
estate

'

Specific
exemption.

Charitable,
public,
and
similar
bequests.

Property
Funeral and
from estates administrative
taxed
expenses, debts,
within
unpaid mort5 years.
gages, etc.
$30,576,891
7, 710,205
8,447,479
2, 831, 956
3,064,830
1, 847,000
574,677
6, 507, 738
1S8,627
020, 953
15,149

5,643
20, 330
9,210
2,700
2,139
1,028
382
380
135
143
48
30
12
12
3
5
7
23

$437, 471,290
1,515,720,712
1,485, 573, 508
763,259, 906
955, 261,665
734,603, 884
396,427, S16
554,059, 742
275, 520, 099
409,476,872
189,347, 561
154,192,322
85, 795,900
89,045,097
26,915,756
52,825, 261
93, 506, 803
566,637,695

$282,150,000
1,016,500, 000
460,500,000
135,000,000
106, 950,000
51,400,000
19,100, 000
19,000,000
6, 750, 000
7,150, 000
2,400, 000
1,500, 000
600, 000
600, 000
150, 000
250, 000
350,000
1,150, 000

$41, 710,435
23,984, 281
26,378, 873
11,228,614
21,456, 847
17,227, 248
6,643,234
15,376,636
7, 800,649
4,265, 941
2,965,171
3,302, 545
709, 750
1,376,500

42, 230

8, 7S5, 641, 889

2,111,500,000

204, 491,687

700,000
4,197,398

385,585
18,382,172
61,297, 208
67,582, 903

Average
amount
of tax per
return.

$5,222,780
15,620,289
13,945,902
25,249, 846
28,219,539
18, 111, 256
30, 812,485
17,716,660
30, 879,593
17, 266,7«0
15, 855,161
8,684, 837
10,253, 243
2,754,906
6,693,365
10,745,533
93,106,148

$256.90
1,696. 01
5,165.15
11,804.51
27,450. 91
47,411.67
81,085. 49
131,234.52
215,941.21
359,724. ns
528,505.37
723,736. 42
854, 43G. 92
918,302.00
1,338,673.00
1,535,076.14
4,048,093. 39

1.35
1.93
2.67
3.57
4.78
5.55
6.73
7.63
8. 89
10. 41
11.74
13.17
13.47
12. 84
16.14
16. 21
20. 58

i 5, 407, 673, 531 351,138,323

9,597. 35

6.49

Total.

$182,048,370 $536,485,696
81, 492, 899 1,129,687,385
674,852, 859
179, 526, 507
239,981, 522
90,920,952
247,131,602
115,659,925
144, 001, 541
73,527, 293
69, 810,855
43,492,944
96,155. 891
55, 271,517
43.340,653
28,601, 377
Gi; 953, 557
49.616.663
23, 487,303
18,106,983
19,091,066
14,288, 521
19,836, 867
17, 827,117
12,939.177
10,962,677
5,460; 510
1,113,112
11,353,144
10,717,559
27,197, 206
8,465,034
114,215,930
51,768,724
1,033,408,174 3,476, 982, 764

Average
rate
per cent
of tax.

Tax.

Net estate.1

$386,033,327
810,720,649
523,278, 384
708,130,063
590,602, 343
326,616,961
457,903,851
232,179, 446
347,523, 315
165, 860, 258
135,101,256
65,959,033
76,105,920
21,455,246
41,472,117
66,309,597
452,421,765

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42

STATISTICS OF INCOME.

Federal estate tax returns—Returns of nonresident decendents, distributed by size of net
estate.
[Returns filed from Sept. 9, 1916, to Jan. 15, 1922.]
Returns.

Size of net estate.

Gross
estate.

15
No net estate
2,559
Under $50,000
197
$50,000 to $150,000
60
$150,000 to $250,000
35
$250,000 to $450,000
12
$450,000 to $750,000
5
$750,000 to $1,000,000
9
$1,000,000 to $1,500,000...
1
$1,500,000 to $2,000,000...
$2,000,000 to $3,000,000...
$3 000 000 to $4 000,000
$4,000,000 to $5,000,000...
i
l
$5,000,000 to $6,000,000...
$6,000 000 to $7 000,000 .
$7,000,000 to $8,000,000...
$8,000 000 to $9 000 000
$9,000,000 to $10,000,000..
l
$10,000,000 and over

$297
18,596,146
18,467,508
12,325,362
12,284,161
7,712,386
4,492,489
11,200,833
1,975,276

2,896

107,596,891

Total*

4,602,418
5,514,445

Deductions.

Net estate.

Tax.

Average
tax.

Average
rate per
cent.

$650
1,420,958 $17,175,188
819,780 17,647,728
1,363, 512 10,961,850
999,779 11,284,382
7,180,346
532,040
4,358,201
134, 288
448,371 10,752,462
1,958,121
17,155

$240,036
352,617
285,521
403,929
370, 260
244,698
761,256
196,974

$93. 80
1,789. 93
4,758.68
11,540. 83
30,855.00
48,939.60
84,584.00
196,974.00

1.40
2.00
2.60
3.58
5.16
5.61
7.08
10.06

4,602,418
5,502,446

610,435
586,867

610,435. 00
586,867.00

13.26
10.67

1,325,335 1,325,335.00

12.71

11,999

10,425,570

10,425,570
5,748,532

2

101,848,712 5,377,928

1,866.69

5.28

1

The above returns are included in the distribution shown in Table 1.
2 Net taxable estate.

On the pages immediately following will be found the basic tables
of income distribution in the United States and in each State and
Territory.
Respectfully,
D. H.

BLAIR,

Commissioner of Internal Revenue.
Approved: September 21, 1922.
A. W.

MELLON,

Secretary of the Treasury.




BASIC TABLES

5375 °—22




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43

TABLE 1.—-PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY STATES, FOR THE UNITED STATES; showing for
each State the number of returns, net income, tax, and relative percentages.
[Income returned for the calendar year ended Dec. 31,1920.]
Returns.
States and
Territories.

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




Number. Percent
of total.
52, 9S4
9, soy
21. SI2
:;s, M3
;s9ii, 973
74,198
I i.S, 195
.1S, 937
69, 730
42,210
73, 325
13,715
25. 755
542, 467
189, 587
183, 398
99, 255
78, 25S
09, 340
47, 717
148,000
401, 770
305, 075
154,118
28, 022
162,199
45,557
97, 729
10, 381
35, 983
296, 989
13, 656
1,047,634
47,342

0.73
.14
.34
.52
5. 47
1.02
2.06
.26
.96
.58
1.01
.19
.35
7.47
2.61
2.53
1.37
1.08
.96
.66
2.04
5.53
4.20
2.12
.39
2.23
.63
1.35
.14
.50
4.08
.19
14.43
.65

Exemptions from normal tax.

Net income.

Amount.

$156,604,933
19,400, 775
67, 280, 486
118,060.710
1,329,006,594
219,277,184
451,737, 702
55,633,321
208,388,174
141,105,124
228,619,716
55,572, 896
67,391,639
1,836,956,942
5oti,061,991
631,560, 789
305,413, 429
243, 879, 230
237,109,145
143,455; 545
482,195, 448
1,368, 406, 648
895,679, 238
453,212,241
S3, 954,352
548,130,178
109,348,194
305,362, 706
25,337, 934
100,431,539
977, 853, 627
36,923,120
4,030,623,696
163,799,837

Per cent
of total.
0.66
.09
.28
.50
5.59
.92
1.90
.23
.88
.59
.96
.23
.29
7.73
2.34
2.66
1.29
1.03
1.00
.60
2.03
5.76
3.77
1.91
.35
2.31
.46
1.29
.11
.42
4.11
.16
16.97
.69

Personal
exemption.
$99,269,490
13,853,200
44,545, 949
75,155, 920
671,115,418
137,048, 948
248, 763,357
33,065,407
110,764,184
78,481,769
141,801,937
24,984,775
47.324,424
985,177,317
339,845, 783
335,156, 847
192,208, 645
141,479, 501
123,211,401
84,000, 888
248,556,169
705,157, 500
526,258,383
273,953, 536
53,404,890
294,583,370
80,100, 443
184,139,333
17,278,755
60,379, 525
516,449,080
25,374, 895
1,795,803,364
88,454,680

Dividends.

$10,507,830
111,127
3,365,844
7,708, 327
134,392,931
19,540,162
81,612,057
10,912, 704
19,560, 456
12,676,663
20,574,168
14,294, 793
3,101, 298
195,111,155
35,277, 906
28,304, 025
15,133,155
23,042,404
21,733,615
17,123.831
47,464,683
222,423, 509
99,940, 403
50,332,013
5,616,042
71,672, 864
5,150, 224
13,949, 759
783, 682
15,449, 742
101,302,111
1,778,195
631,956,075
23,481,369

Total tax.

Net income
Interest on subject to Normal tax.
Govern- normal tax.
ment obligations. 1
$206,368
3,166
53. 960
212', 535
3,495, 423
380, 872
1,161, 220
79, 976
395, 333
371,466
342, 085
82,324
18,402
7,476,961
847,516
788, 775
357,490
599, 629
1,317,711
184,534
1,041,037
5,834, 833
1,715,062
807,741
163, 283
1,310,179
144,043
252, 526
23, 827
110,079
2,435,468
45, 672
14,735,805
317,378

$46,561,245
5,433, 282
19,314,733
34,983,928
517,002, 822
62,307,202
120,201, 068
11,575,234
77,668, 201
49,575,226
65,901,526
16,211,004
16,947,515
649,191,509
180,090, 786
267,311,142
98,714,139
78,757, 696
90,846,418
42,146, 292
185,133, 559
434,990, 806
267,765,390
128,118,951
24,770,137
180,563, 765
23,953,484
108,021,088
7,251,670
24,492,193
357,666, 968
9,724, 358
1,588,128,452
51.546,410

$2,787,226
239, 746
1,029,906
1,969,059
28,741,887
3,570, 397
7,188, 945
823, 269
4,186, 289
2,854, 321
4,080,186
969, 953
923, 381
38,915, 462
9,671, 854
14,100, 762
5,723, 516
4,511,269
5,266, 530
2,401,968
10,459, 841
26,451,182
15,611,263
7,520, 412
1,491,293
10,835, 752
1,336,356
5,987, 862
357, 864
1,495, 352
20,317,226
507,593
99,279,606
3,185,443

Surtax.
Amount.

$1,695,579
8,859
295, 999
1,299,391
21,705, 618
3,196, 503
8,585, 653
1,298, 756
4,350,343
2,388,384
3,617,507
3,105, 586
163,233
46,493, 741
6,108, 270
4,676, 228
2,627, 877
2.780, 829
4,360, 061
2, 490, 451
10,729,392
42,917, 812
24,881, 998
7,649, 457
1,003,914
11,041,949
696, 834
2,375,443
32, 213
1,225, 441
22,95S, 251
104,980
187,327,674
6,435,232

$4,482,805
248, 605
1,325,905
3,268, 450
50,447, 505
6,766, 900
15,774,598
2,122, 025
8,536, 632
5,242,705
7,697,693
4,075, 539
1,086, 614
85,409,203
15,780,124
18,776, 990
8,351,393
7,292, 098
9,626, 591
4,892, 419
21,189, 233
69,368,994
40,493, 261
15,169, 869
2,495,207
21,877,701
2,033,190
8,363, 305
390, 077
2,720, 793
43,275, 477
612, 573
286,607,280
9,620,675

Per cent
of total.
0.42
.02
.12
.30
4.69
.63
1.46
.20
.79
.49
.72
.38
.10
7.93
1.46
1.74
.78
.68
.90
.41
1.96
6.54
3.76
1.40
.23
2.02
.19
.78
.04
.26
4.03
.06
26.67
.89

1
a
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g

North Dakota..
Ohio
Oklahoma
Oregon
Peimsyl vania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
• Washington
West Virginia
Wisconsin
Wyoming

24, 209
447,90S
81, 785
67,640
672,746
.53,128
33,044
34,670
65,054
224, 617
30,510
19,205
92,576
148,067
96,326
150,452
24,594
259, 944

1

0.33
6.17
1.13
.93
9.26
.73
.46
.4-8
.90
3.08
.42
.26
1.28
2.04
1.33
2.07
.34

66,188,434
1,407,388, 003
295, 790, 791
193, 652,281
2,212,178,029
180,303,990
109,246,657
103,578,036
212,600,105
720.720,162
82,278,389
59,303,302
273 235,229
375.979,893
287 729,460
436,436, 810
63,244,529

100.00 23,735,629,183

0.28
5.93
1.29
.82
9.32
.76
.46
.44
.90
3.04
.35
.25
1.15
1.58
1.21
1.84

1,105,801
56,285,168
13,548, 211
6,649,011
118,750,989
11,685,163
3,236,875
2,228,187
7 565,009
25,400,849
1,506,781
2,259,129
7,404,201
9,094,764
8,517,268
13,232,531
1,161,320

0.10
5.24
1.26
.62
11.05
1.09
.30
.21
.70
2.36
.14
.21
.69
.85
.79
1.23
.11

12,834,684,529 2,735,845,795 61,549,572 8,103,549,287 478,249,919 596,803,767 1,075,053,686

100.00

45,442,955
797,477,862
154, 216,712
112,127,572
1,202,866,540
86,568,700
63,491,205
65,652,663
120,182,996
400,922,495
56,999,468
32,774,478
166,724,031
234,259,483
176,759,859
276,457,705
41,610, 722

3,551, 290
197,442, 918
16,174, 204
12,190, 253
291,025, 778
39,628,412
9,921,486
3,585,032
16,341,019
44,913,294
5,551,054
8,590,700
23,489,383
22,647,416
29,320, 038
43,708, 932
2,379,464

33,075
3,143,152
546,217
229, 869
6,339,391
407,709
161,340
77,053
258,503
748,692
64,296
160,179
639,357
362, 495
417, 398
562, 943
25,224

17,161,114
409,324, 071
124; 853, 658
69,104, 587
711,946,320
53,699,169
35,672,626
34,263, 288
75,817,587
274,135,681
19,663,571
17,'777,945
82,382,458
118,710,499
81,232,165
115,707,230
19, 229,119

928,230
24,774, 743
7,277,562
3,666,074
44,633,100
3,414,170
1,915,886
1,823,641
4,339,656
15,313,576
1,105, 094
1,020,066
4,363,687
6,127,886
4,629,050
7,160, 930
963, 597

177,571
31,510,425
6,270,649
2,982,937
74,117,889
8,270,993
1,320,989
404,546
3,225,353
10,087,273
401,687
1,239,063
3,040,514
2,966,878
3,888,218
6,071,601
197,723

Interest on Government obligations not wholly exempt from tax.




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TABLE 2. - P E R S O N A L RETURNS—DISTRIBUTION, BY INCOME CLASSES, FOR THE UNITED STATES; showing for each
class of income the number of returns, net income, personal exemption, dividends, tax paid, and percentages.
[Income returned for the calendar year ended Dec. 31,1920.1
Exemptions from normal tax
Income class.

$1,000 to $2,000 2
$1,000 t o $2,000
$2,000 to S3,000 2
$2,000 to $3,000
$3,000 to $4,000 2
$3,000 t o $4,000
$4,000 to $5,000 2
$4,000 t o $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to$8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to.$13,000
$13,000 to $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 t o $60,000
$60,0001 o $70,000
$70,000 t o $80,000. .
$80,000 t o 190,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 t o $200,000
$200,000 t o $250,000
$250,000 t o $300,000
$300,000 t o $400,000
$400,000 t o $500,000




.

Number of
returns.

Net income.

761 ,995
1,909 ,955
930 ,659
1,638 ,657
37 ,564
856 ,995
11 ,416
431 ,141
177 ,147
112 ,444
74 ,511
51 ,211
40 ,129
29 ,984
24 ,370
19 ,388
16 ,089
13 ,739
44 ,531
23 ,729
14 .471
15 isos
8 ,269
4 ,785
3 ,006
1 ,909
1 ,356
977
2,191
590
307
166
169
70

$1,201,296,261
2,848,770,357
2,129,193,720
4,055,349,648
125,598,720
2,941,487,294
50,581,107
1,921,940,118
969,504,603
726,361,550
557,103,872
434,462,407
380,898,531
314,400,337
280,196,629
242,527,549
217,085.265
199,128,079
765,354,264
529,212,663
395,807,952
543,792,249
368,184,912
261,433,828
194,506,539
147,024,770
114,818,467
92,602,729
265,511,505
100,966,280
68,307,141
45;865,252
58,252,657
31,060,895

Persona 1
exemptions.
$1, 561,058, 719
1, 920,895, 163
2, 346,669, 224
2, 890,213, 944
93,504, 684
1; 758,241, 908
20,703, 781
889,737, 327
361,206, 842
228,585, 811
149,965, 534
101,737, 772
79,624, 590
58,790, 816
47,971, 393
37,797, 463
31,379, 422
26,489, 941
85,699, 368
45,050, 205
27,164, 221
29,308, 578
15,117, 152
8,613, 544
5,410, 897
3,536, 853
2, 385, 288
1,755, 689
3,724, 543
966, 808
514, 874
279, 200
265, 100
107, 975

Dividends.

$38,889,381
15,318,566
58,757,898
38,802,446
50,217,981
57,889,135
39,154,600
72,935,508
85,642,089
85,334,736
76,168,995
71,694,936
66,061,095
61,234,473
57,665,639
54,459,354
51,288,059
47,995,870
204,945,101
169,984,024
133,778,337
201,886,226
152,860,997
116,740,720
90,936,869
70,146,319
55,581,429
44,380,282
143,158,774
55,619,123
46,828,195
27,282,351
39,150,948
22,099,996

Interest on Normal tax.
Government
obligations.1

Surtax.

Total tax.

Average
Average
rate of
amount of tax
per individual. tax per
cent.

$118.145

$36,859, 732

S-3G, 859,732

$19.30

153,115

45,507, 821

45,507,821

27.77

1.12

280,956

45,166, 537

45,166,537

52.70

1.54

565,453
4, 780.958
3, 542:047
3, 168,739
2 052,173
2, 646,518
1> 761,879
2, 721,163
2, 036,482
2, 079,973
1, 307,255
6, 566,926
3, 780,318
2, 942.660
4, 201^978
3. 075;861
2', 057,036
1, 705,928
1, 067,066
h 020,858
569,887
2, 821,861
892.315
687J 785
375,407
496,264
334,297

38,329, 579
22,031, 171
18,534, 425
16,617, 190
14,347, 134
13,695, 156
11,874, 098
11,087, 241
9,847, 146
9,011, 825
8,447, 705
33,495, 378
23 828 602
17,894', 313
24,282, 793
16,224, 352
11,315, 900
8,277, 842
6,340, 791
4,843, 015
4,017, 531
10,950, 766
3,923, 046
2,449, 725
1,888, 716
2,147, 724
1,311, 303

38,329,579
22,723,554
20,557,583
19,504,029
17,621,245
17,479,622
15,746,694
15,206,613
14,015,969
13,256,386
12,824,442
55,508,479
45,700,738
39,204,685
63,194,658
51,855,933
43,191,412
36,867,302
31,610,679
27,450,124
24,598,202
86,587,694
40,060,770
30.379,905
22;163,748
30,023,022
17,020,439

88.90
128.28
182.83
261.76
344.09
435.59
525.17
623.99
722.92
823.94
933.43
1, 246.51
1, 925.95
2, 709.19
3, 997.64
6, 272.33
9, 026.42
12, 264.57
16, 054.18
20, 243.45
25, 177.28
39, 519.71
67, 899.61
98, 957.35
133, 516.55
177, 651.02
243, 149.13

1.99
2.34
2.83
3.50
4.06
4.59
5.01
5.43
5.78
6.11
6.44
7.25
8.64
9.90
11.62
14.09
16.52
18.95
21.50
23.91
26.56
32.61
39.68
44.47
48.32
51.54
54,80

$692,383
2,023,158
2,886,839
3,274,111
3,784,466
3,872,596
4,119,372
4,168,823
4,244,561
4.376,737
22,013,101
21,872,136
21,310,372
38,911,865
35,641,581
31,875,512
28,589', 460
25,269,888
22,607,109
20,580.671
75,636;928
36,137,724
27,930,180
20,275,032
27,875,298
15,709,136

1.29

I
03

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

987,385
72,909
144,853
58, 688
94, 123
172,071

1,497,074
802,115
723,294
9,226
420,213
245,081

58, 890,818
21,072,076
21,988,642
087,594
5,
10, 863,868
9,218,058

136,400
38,600
16,900
3,200
5,000
3,200

4

29, 919,977

6,600

37 021, 628

208, 180

4,359

7,259,944 23,735,629,183 12,834,684,529

2,735 845, 795

61,549 572

478,249,919

i Interest on Government obligations not wholly exempt from tax.




44, 347, 149
11,954, 254
14 797,956
7 989, 220
6 508, 744
8,336,392

98
25
19
3
4
3

2

31, 267,938
12,073, 878
13,030,056
3,046,350
6,732, 213
5,792, 268

32, 765,012
12, 875,993
13, 753,350
055, 576
3,
7, 152, 426
6,037, 349

334,336.86
515,039.72
723,860.53
018,525.33
1,
1,788,106.50
2,012,449.67

55.64
61.10
62.55
60.06
65.84
65.49

19, 182 025

19, 186,384

4, 796,596.00

64.13

053,
596, 803, 767 * 1,075, 686

148.08

4.53

Nontaxable. Personal exemptions and dividends exceed net income.

H

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48

STATISTICS OF INCOME.

TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES.
[Income returned for the calendar year ended Dec. 31,1920.]
Returns.
Income class.

Simple distribution.
Number in
each class.

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




Cumulative distribution.

Cumulative percentages.

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

2,671,950
2,569,316
894,559
442,557
177,147
112,444
74,511
51,211
40,129
29,984
24,370
19.388
16,089
13,739
44,531
23,729
14,471
15,808
8,269
4,785
3,006
1,969
1,356
977
2,191
'590
307
106
169
70
98
25
19
3
4
3

36.80
35.39
12.32
6.10
2.44
1.55
1.03
.71
.55
.41
.34
.27
.22
.19
.61
.33
.20

7,259,944

100.00

111
.06
.04
.03
.02
.01
.03
. 0081
. 0042
. 0(123
. 0023
. 0010
.0013
.00035
. 00027
. 00004
.00005
.00004

.00005

7,259,944
4,587,994
2,018,678
1,124,119
681,562
504,415
391,971
317,460
266,249
226,120
196,136
171,766
152,378
' 136,289
122,550
78,019
54,290
39,819
24,011
15,742
10,957
7,951
5,982
4,626
3,649
1.45S
' 868
561
395
226
156
58
33
14
11
7

2,671,950
5,241,266
6,135,825
6,578,382
6,755,529
6,867,973
6,942,484.
6,993,695
7,033,824
7,063,808
7,088,178
7,107,566
7,123,655
7,137,394
7,181,925
7,205,654
7,220,125
7,235,933
7,244,202
7,248,987
7,251,993
7,253,962
7,255,318
7,256,295
7,258,486
7,259,076
7,259,383
7,259,549
7,259,718
7,259,788
1, 259,886
7,259,911
7,259,930
7,259,933
7,259,937
7,259,940
7,259,944

100.00

63.20
27.81
15.49
9.39
6.95
5.40
4.37
3.66
3.11
2.70
2.36
2.09
1.87
1.68
1.07
.74*
.54
.32
.21
.15
.11
.08
.06
.05
.02
. 0119
. 0077
.0054
.0031
.0021
.0008
. 00045
.00018
. 00014
. 00009
. 00005

36.80
72.19
84.51
90.61
93.05
94.60
95. 63
96.34
98.89
97.30
97.64
97.91
98.13
98.32
98. 93
99.26
99.46
99.68
99.79
99. 85
99.89
99.92
99.94
99.95
99.98
99.9881
99.9923
99. 9946
99.9969
99.9979
99.9992
99.99955
99.99982
99.99986
99.99991
99.99995
100. 00

49

STATISTICS OF INCOME.
TABLE 3.

PERSONAL RETURNS SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES—Continued.
Net income.
Simple distribution.

Income class.

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




$4 050 066 618
6,184,543,368
3,067,086,014
1,972,521,225
969 504,603
726,361,550
557 103 872
434,462,407
380,898,531
314,400,337
280,196,629
242,527,549
217,085,265
199,128.079
765,354,264
529,212,663
395,807,952
543,792,249
368,184,912
261,433,828
194,506,539
147,024,770
114,818,467
92,602,729
265,511,505
100,966,280
68,307,141
45.865,252
58,252,657
31,060,895
58,890,818
21,072,076
21,988,642
5,087,594
10,863,868
9,218,058
29,919,977

! 23,785,629,183
!

Per cent
of total.

Cumulative distribution.
Over the
class below.

17 06 $23 735 629 183
26.06 19 685,562,565
12.92 13,501,019,197
8. 31 10,433,933,183
4.08
8 461 411 958
3.06
7,491,907,355
2 35
6 765 545 805
1. S3 <i'208* 441 933
1.60
5,773,979,526
1.32
5,393.080,995
1.18
5,078,680,658
1.02
4,798,484,029
.91
4,555,956,480
. 84
4,338,871,215
3. 22
4,139,743,136
2. 23
3,374,388,872
1.67
2,845,176,209
2.29
2,449,368,257
1.5f>
1.905,576,008
1.10
1.537,391,096
. 82
1,275.957,268
. 03
1,081,450,729
.4S
934,425,959
. 3')
819,607,492
1. 12
727,004, 763
. 43
461,493,258
. 2;)
360,526,978
. 19
292,219,837
. 25
246,354,585
.13
188,101,928
.25
157,041,033
.09
98.150,215
.09
77,078,139
. 02
55,089,497
. 05
50,001,903
. 04
39,138,035
. 13
100.00

29,919,977

Under the
class above.

Cumulative percentages.
Over
below.

Under
above.

$4 050 066 618
10,234,609 986
13,301,696,000
15,274,217,225
16 243 721 828
16,970,083,378
17 527 187 250
17 961 649 657
18,342,548,188
18,656,948,525
18,937,145,154
19,179,672,703
19,396,757,968
19,595,886,047
20,361,240,311
20,890, 452,974
21,286,260,926
21,830,053,175
22,198,238,087
22,459,671,915
22,654,178,454
22,801,203,224
22,916,021,691
23,008,624,420
23,274,135,925
23,375,102,205
23,443,409,346
23,489,274,598
23,547,527,255
23,578,588,150
23,637,478,968
23,658,551,044
23,680,539,686
23,685,627,280
23,696,491,148
23,705,709,206

100 00
82 94
56.88
43.96
35 65
31.57
28 51
26 16
24.33
22.73
21.41
20.23
19.21
18. 30
17.46
14. 24
12.01
10.34
8.05
6.50
5.40
4.58
3.95
3.47
3.08
1.96
1.53
1.24
1.05
.80
.67
.42
.33
.24
.22
.17

17 06
43.12
56.04
64.35
68 43
71.49
73 84
75.67
77.27
78.59
79.77
80.79
81.70
82.54
85.76
87.99
89.66
91.95
93.50
94.60
95.42
96.05
96.53
96.92
98. 04
98.47
98. 76
98.95
99.20
99.33
99.58
99.67
99.76
99.78
99.83
99.87

23,735,629,183

. 13

100.00

50

STATISTICS OF INCOME.

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

Income class.

Simple distribution.

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

Total




$36,859,732
45,507,821
45,166,537
38,329,579
22,723,554
20,557,583
19,504,029
17,621,245
17,479,622
15,746,694
15,206,613
14,015,969
13,256,386
12,824,442
55,508,479
45,700,738
39,204,685
63,194,658
51,865,933
- 43,191,412
36,8(37,302
31,610,679
27,450,124
24,598,202
86,587,694
40,060,770
30,379,905
22,163,748
30,023,022
17,020,439
32,765,012
12,875,993
13,753,350
3,055,576
7,152,426
6,037,349

Per cent
of total.

Cumulative distribution.
Over the
class below.

Under the
class above.

Cumulative percentages.
Under
Over
the class the class
above.
below.

3.43 $1,075,053,686
4.23 1,038,193,954
992,686,133
4.20
947,519,596
3.57
909,190,017
2.11
886,466,463
1.91
865,908,880
1.81
846,404,851
1.64
828,783,606
1.63
811,303,984
1.46
795,557,290
1.42
780,350,677
1.30
766,334,708
1.23
753,078,322
1.19
740,253,880
5.16
684,745,401
4.26
639,044,663
3.65
599,839,978
5.88
536,645,320
4.82
484,779,387
4.03
441,587,975
3.43
404,720,673
2.94
373,109,994
2. 55
345,659,870
2.29
321,061,668
8.05
234,473,974
3.73
194,413,204
2.83
164,033,299
2.06
141,869,551
2.79
111,846,529
1.58
94,826,090
3.05
62,061,078
1.20
49,185,085
1.28
35,431,735
.28
32,376,159
.67
25,223,733
.56

$36,859,732
82,367,553
127,534,090
165,863,669
188,587,223
209,144,806
228,648,835
246,270,080
263,749,702
279,496,396
294,703,009
308,718,978
321,975,364
334,799,806
390,308,285
436,009,023
475,213,708
538,408,366
590,274,299
633,465,711
670,333,013
701,943,692
729,393,816
753,992,018
840,579,712
880,640,482
911,020.387
933,184,135
963,207,157
980,227,596
1,012,992,608
1,025,868,601
1,039,621,951
1,042,677,527
1,049,829,953
1,055,867,302

100.00
96.57
92.34
88.14
84.57
82.46
80.55
78.74
77.10
75.47
74.01
72.59
71.29
70.06
68.87
63.71
59.45
55.80
49.92
45.10
41.07
37.64
34.70
32.15
29.86
21.81
18.08
15.25
13.19
10.40
8.82
5.77
4.57
3.29
3.01
2.34

3.43
7.66
11.86
15.43
17.54
19.45
21.26
22.90
24.53
25.99
27.41
28.71
29.94
31.13
36.29
40. 55
44.20
50.08
54.90
58.93
62.36
65.30
67.85
70.14
78.19
81.92
84.75
86.81
89.60
91.18
94.23
95.43
96.71
96.99
97.66
98.22

19,186,384

1,075,053,686

1.78

100.00

19,186,384

1.78

1,075,053,680

100.00

52

STATISTICS OF INCOME.

TABLE 4.—PERSONAL RETURNS—SEX AND FAMILY RELATION.
[Income returned for the calendar year ended Dec. 31,1920.]
Joint return of husbands and wives,
with or without dependent children, in- Men—Heads of fami- Women—heads
cluding h u s b a n d s
lies.
families.
whose wives, though
living with them,
filed separate returns.

States and Territories.

I

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




Number
Number
Number
of
of | Net income.
of
Net income
Net income.
returns.
returns.
returns.

30,113 $106,777,021:
6,248,422;
3,062
40,544,468
13, <
86,024,445
24,336
828,808,619
199,939
42,
147.080,304
68,293
263,507,421
9,776
35,312,511
28,194
112,656,0141
24,559
97,961,720
44,394
159,015,400
7.406
33,504,627
14,429
42,308,636
308, 956 1,254,650,113
106,389
376,951,481
102.197
437,374,031
65,098
223,532,069
42,279
160,061,075
31,927
104.329,305
24,775
92,733,529
69,377
285 825 362
871,102,629
210,462
566,792,849
] 48,148
298,925,829
81,509
56,638,787
15,966
366, 704, 262
90, 881
63,799,291
22,667
218,340,526
59,332
13,581,029
4,694
59,750,339
16,669
621,998,916
150,150
22,214,214
7.512
498,584! 2,432,064,684
111,192,533
27,3321
44,922,063
13,9931
914,369,129
238,663)
204,301,357
50,289
115,229,590
30,203
347,881 1,407,825,552
100,642,898
21,878
77,839,382
20,780
73,999,123
21,115
146,674,288
36,857
340,544,031
115,858
16,906
54,904,054
9,157
36,471,948
j 48,976
177,899,892
58,801
176,067,372
51,227
186,612,028
84,866
296,529,998
11,612!
35,601,228
|3,775,261 14,988,746,394

3,573
607
1,109
2,163
24,194
5,366

11,462
1,060
3,504
3,175
5,331
611
1,284
24,146
11,728
11,138
4,748
5, 702
5,666
3,205
7, 646
23,427
21,691
7,737
2,567
12,682
2,9211
4,384
551
2,076

19,530
850
82,250
2,405
1,384:
34,780|
4,266!
4,372|
52,133
4,459
1,479
1,469
4,774
12,830
1,497
1,400
5,T"
6,887
6,424
9,538
1,104

$9,720,311
1,182,779
2,957,184
5,948,550
73,988,938
13,095,969
30,846,709
3,183,968
10,222,914
8,478,436
13,874,095
1,828,345
3,231,413
84,284,098
29,667,054
33,853,308
14,411,578
16,370,118
15,372,376
8,289,827
25,861,513
66,153,905
53,816,078
23,455,271
6,273,971
36,865,617
7,562,503
13,957,193
1,211,212
5,098, 743
60,480,812
2,098,059
270,313,025
8,866,907
3,735,893
92,313,618
15,513,860
11,052,683
143,241,241
11,021,846
5,653,398
4,847,021
14,634,384
33,940,809
3,927,750
3,633,831
15,975,477
17,250,120
17,281,382
24,847,783
2,769,779

474,5741,384,463,654

618

$1,556,795

324

760,638

496 1,376,076
8,205 30,593,195
1,374 3,534,520
2,800 8,709,118
267
769,626
2,601 6,378,917
1,029 2,775,037
1,784 3,917,626
195
947,149
224
528,324
6,979 24,016,298
1,773 4,397,737
5,065 10,790,654
1,870 4,743, 980
1,637 4, 742,648
1,490 4,141,885
927
3,341
10,734
3,568
1,241
630
3,877
495
1,503
93
780
5,794
128
29,787
558
212
6,519j
1,306!
866!
8,552
1,570
247
371
1,376
3,820
277
315
1,318
1,504
404
1,241
96

2,160,327
10,667,466
27,843,941
11,953,040
4,259,908
1,444,344
9,087,346
1,073,954
3,995,129
198, 306
2,057,147
16,928, 767
393,547
90,854,142
1,700,326
404,191
18,297,815
4,966,108
2,232,558
29,017,960
4,249,057
1,106,155
961,144
3,304,235
10,614,834
646,915
848,645
3,939,030
3,457,144
1,266,745
3,503,452
250,629

132,181 388,364,530

53

STATISTICS OF INCOME.

SHIP—DISTRIBUTION BY STATES, FOR THE UNITED STATES.
[Income returns for the calendar year ended Dec. 31,1920.]

All other—Women.

All other—Men.

Wives making
separate returns
from husbands.

Num- i
Number
Numof
Net income, ber of Net income, ber of j
returns |
returns.
returns
15,606
6,229
8,182
9,287
127,871
19,520
46,156
5,407
17,236
10,513
16,949
3,840
8,308
159,565
59,661
49,377
22,086
22,479
19,088
14,146
52,889
111,146
111,529
55,978
7,079
43,509
17,665
24,543
4,426
12,305
92,109
322*411
13,487

7,472
139,735
20,568
29,403
224,502
18,423
8.223
9,634
16,886
56,122
10,109
6,799
29,956
71,813
34,886
46,396
10,798

$32,013,531
11,963,487
17,050,070
19,264,035
277,408,453
40,797,310
92,408,136
10,296,334
38,439,368
23,934,611
38,796,891
12,086,353
15,748,492
344,854,133
119,856,894
107,647,838
48,365,216
46,982,133
44,716,181
27.784,577
116', 101,618
253,724,229
211,010,839
104,285,018
14,995,418
97,807,148
33,219,158
52,142,376
8,422,261
23,102,835
196', 263,780
8,716,375
812,173,707
32,793,996
14,810,158
292,783,907
52,526,510
56,575,520
482,816,468
40,695,033
18,609,828
19,671,148
35,746,646
129,896,202
19,003,165
12,973,582
59,477,615
131,415,251
72,233,888
89,654,059
22,511,682

2,762

$4,864,438

312 $ 1

747
1,493
30;385
4,345
16,776
" 2,238
17,211
2,404
3,443
1,348
865

1,463,338
4,012,833
75,674,397
10,681,218
41,486,390
4,606,460
34,367,725
5,316,981;
7,207,321i
5,201,307
1,621,900
86,729,603
18,866,200
31,805,829]
10,068,901 !
10,805,880!
8,349,504j
9,572,0581
32,085,786J
104,620,925
37,382,1521
15,212,4491
3,255,682!

372 2
338
i,303

36,370
8,997
13,500
4,584|
5,1931
2,987
4,229
12,482
38,641
18,349
6,569
1,529
9,688
1,644
6.983
'364
3,836j

25,310,930
3,096,215

13,716,746
725,8471
8,548,683!
26,025| 60,056,1971
536
972,9161
98,300! 288,503,188!
3,125
6,255,116|
1,061
1,982,818)
24,710 59,598,682;
4,512
11,694,2701
2,431
6,075,498!
34,201 102,755,115

6,136
1,973
1,828
4,510
9,483
1,527
1,300
6,603
3,976
2,850
7,754

17,492.216
4,146^ 778
3,153,251
8,669,263
22,511,418
2,884,032
3,923,907
12,768,785
9,461,948
6,780,278
16,940,361
1,671,992

2,256,565 4,886,603,493 503,690 1,264,955,7271




!,708
189
984
530
,424
315
113
i, 451
,039

Net

Community
property.

Number of I
returns;

Net

,837
, 087
,091
272 $1,836,697
771
107 1,076 9,081,885
863
928
422
236
339j
383!
115!
940
532 3,328,934'
697
625
129
685|
376
103 7,789! 57,858,791

Grand total.

Number
Net income.
of
returns.
52,984 $156 ,604,933
9,899
19! ,400,775
24,812
67; ,280,486
38,113
118' ,060,710
,
396,973 1,329: 006,594
74,198
219! ,277,184
148,195
45i; ,737,702
18,937
55. ,633,321
69,730
208' ,388,174
42,210|
141; ,105,124

,619,716
228. ,572,896
55: ,391,639
67:,956,942
,061,991
1,836;
556. ,560,789
631, ,413,429
869
306, ,879,230
968
243. ,109,145
393 _
237, ,455,545
4351 2
143, ,195,448
703i.
265
482, ,406,648
,360
019.
,679,238
1,368.
,790
280.
895, ,212,241
, 084
706'.
453; ,954,352
251
1201.
83; ,130,178
562
875.
548: ,348,194
165
0731.
109: ,362,706
984
736L
306: ,337,934
103
871,380;
899
25, ,431,539
317
792j.
IOO; .853,627
,381
1551.
977: ,923,120
332 2,324,976
033
40|
36; 623,696
950 .
,302 136
4,030; 799,837
959 .
435
163. ,188,434
311!.
87
66; ,388,003
30,
852|
1,407;,790,791
6S6| IIIIIII|IIIIIIZIZI~I
295; 652,281
432j
j
193: ,178,029
093
2,212:,303,990
662
940
180: ,246,657
342
116
109; ,578,036
253
349
103, ,600,105
651
289
212, ,720,162
897
25,607 178,776,409
720, , 278,389
194
82,,303,302
234
59, ,235,229
434
273, ,979,893
729
4,357 33,575,908
375, ,729,460
535
287. ,436,810
657
436: ,244,529
97
63:
77,558 534,840,405 40,115 287,654,980 7,259,944 23,735,629,183
73.325

1 7

?' 15

25,755
542,467
189,587
183,398
99,255
78,258
69,340!
47,717
148,000
401.770!
305', 075'
154,118:
28 022
162,199
45,557
97,729
10.381!
35;983i
296,989!
13,656!
,047,634!
47, 342!
24,2091
447,998
81,785
67,640
672,746
53,128
33,044
34,670
65,054
224,617
30,510
19,205
92,576
148,067
96.326
150,452
24,594

54

STATISTICS OF INCOME.

TABLE 5.—PERSONAL, RETURNS—SEX AND FAMILY RELATIONSHIP
[Income returned for the calendar year ended Dec. 31, 1920.]

Income class.

Joint returns of husbands and wives,
with or without dependent children, in- Men—heads of fami- Women—heads of
cluding husbands
lies.
families.
whose wives, though
living with them,
filed separatereturns.
Number!
Number
Number
of
| Net income.
of
of
Net income
Net income.
returns, j
returns.
returns.

$1,000 to $2,000i
$1,000 to 82,000
$2,000 to 13,0001
$2,000 to $3,000
$3,000 to $4,000i
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to 125,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped 2
Total

360,744
13,887
849,115
005,367
28,044
674,182
6,561
342,879
134,862
83,813
54,365
36,555
28,788
21,202
17,248
13,604
11,275
9,606
30,858
16,247
9,679
10,648
5,478
3,172
1.98T
1,31'
885
658
1,372
366
183
100
93
41
51
16
8
2
1
3

$609,081,993 231,964 $365,366,217
21,383,524
489
833,570
1,944,925,579 58,576 130,851, 291
2,554,890,564
81,447 203,724,524
92,857,252
1,313
4,382,081
2,315,763,942
39,283 134,611,174
29,032,847
1,941,747
427
1,528,243,891 21,001 93,834,365
737,504,257
11,259 61,485,940
541,134,595
6,692 43,279,479
406,347,352
4,472 33,464,652
310,142,598
26,654,063
3,143
273,286,998
2,397 22,733,251
222,303,211
18,216,450
1,738
198,304,563
16,757,055
1,454
170, 231,561
14,216,982
1,135
152,153,029
919 12,417,109
139,188,741
719 10,426,039
529,782,702
2,437 42,010,409
362,341,733
26.757,118
1,203
264, 706,373
760 20,780,407
366,015,795
722 24,781,199
244,032,925
368 16,379,109
173,245,798
213 11,658,819
128,169,799
8,016,619
124
98,475,302
6,119,508
82
74, 962,248
5,518,881
65
62,228,462
3,403,964
36
165,304,737
89 10,810,898
62,726,057!
3,377,046
20
40,796, 857
3,267,287
15
27, 732,066
869,485
3
31,758,792
747,794
2
18,152,328
1,311,478
3
30,852,016
1,175,284
2
13,605,607
(2)
1
9.142,738i
(*)
(2
()
37,937,562

3,775,261

474,574 1,384,463,654

iNontaxable. Personal exemption and dividends exceed net income.




1,174,095

2,282,360

.8,746,394

79,446 $113,488,242
137
391,118
9,502
367, 395
14,882
136,706
151,249
1,196
347,622
10,007
814,678
413
833, 871
4,488
250,681
2,618
769,772
1,981
179,608
1,361
026,070
1,062
110,991
748
874,261
559
167,302
538
229,429
339
377,717
325
418,994
236
350,097
837
447,647
468
840,583
286
625,028
278
147,274
160
942,937
90
152,684
64
364,000
32
531,032
30
894,295
20
109,519
50
954,745
11
729,482
8
136,844
4
028,562
3

132,181 388,364,530

55

STATISTICS OF INCOME.

-DISTRIBUTION BY INCOME CLASSES, FOR THE UNITED STATES.
[Income returned for the calendar year ended Dec. 31,1920.]

All other—Women.

All other—Men.

! Number
i

o:

| returns.

NumNet income. ber of

; 48 5131
1,531 441J2
4 784
470 65 1
2 137
95^ 008
919
40 861
14 329
g 779
6) 762!
4 836!
3 694
2, 811
2 268
1, 918
1. 548
h 399
4, 402
2. 377
I!625
1; 673
930
510
349
239
153
113
296
78
51
24
43
16
17
5
7
2
1

returns

$60,606,299 37,513
319,425,884 342', 968
11,140,187 6,935
09;' 983.326 50,542
7,284,320 2,760
323,142,796 20,396
4,095,172 1,951
182,315,093 10,340
78,131,633 5,656
63,257,564 4,346
50,624, 494 3,037
41.024,360 2,320
35;071,197 1,917
29,455, 873 1,523
26,065,577 1,137
23.948,236 1,006
20;879,226
846
20 289 S8K
763
75;708,535 2,514
53,026.066 1,455
44,432'. 772
887
57,784;752 1,099
41,325.662
581
27.828', 051
369
22', 640,185
186
17,785,800
139
12,926,746
111
10,897,472
67
37,087,493
181
13,285,893
11,236;691
6,546,261
18
14,720,326
20
8
7,059,409
10,640,878
15
4,128,712
1
7,891,476

I

(2)

1

Net income.

Wives making
separate returns
from husbands.

Number of
returns

Net
income.

Community
property
income.

Number of

returns

Net

Numbei
of

income.

returns.

m

Net income.

$47,299,288 3, 572 $5,125,258
243
$328,964 761 995 $1 201,296 ,261
486
801, 945 1,909,955 2 848,770 357
475,640,109 20, 547 30,294,207
22
49, 934 930 659 2 129,193 720
16,617,147 1, 725 4,242,187
119,678,023 11, 085 27,181,961 4,680 12,754, 544i 1,638' 657 4 055,349 648
266
842, 444
37, 564
125,598 720
9,619,057 1, 848 6,462,317
70,134,712 7, 768 27,204,923 10,351 36,282,125 856, 995 2 941,487 294
44
190, 855
11, 416
50,581 107
8,695,814 1, 101 4,809,994
45,972,162 5, 40C 24,218,551 6.172 27,522 185 431, 141 1 921,940 118
j
969,504 603
31,062,982 4, 244 24,188,574 4; 179 22,880; 536 177, 147
726,361 550
28,132,029 3; 052 19,750,912 2,788 18,037, 199 112, 44-1
74,511
557,103 872
22,745,158 2, 407 18,006,453 2,107 15,736, 155
434,462 407
51, 211
19,668, 894 1, 816 15,425,317 1,479 12,521, 105
40 129380,898 531
18,187,007 1, 489 14,130,259 1,096 10,378, 828
29, 984i
314,400 337
919 9,627, 663
15,972', 912 1, 232 3 2,949,967
280,196 629
708 8.130, 551
24; 370!
13,069,347 1, 017 11,702,234
829 10,350,656
242,527 549
557 6'. 952 751
19, 388!
12;597.934
752 10,131,191
217,085 265
424 5; 722', 862
16, 089
11,404;131
666 9,657,705
13, 739!
199,128 079
350 5.090, 362
11,056,350
44, 5311 765,354 264
43,352,584 2, 170 37,542', 442 1,313 22;607, 495
651 14,521, 242
23, 729
529,212 663
32,522.126 1, 328 29,596;731
384 10,634; 228
850 23,151,884
14, 471
395,807 952
24,261; 705
412 14,214, 819
976 33,560,470
15, 808
543,792 249
37,810', 186
552 24,605,928
200 8,911, 056
8,269
368,184 912
25,782,958
123 6,715, 235
308 16,850.577
4 785
261,433 828
20,192,411
243 15,732; 703
194,506,539
57 3,753, 586
006
12,040,963
3'
26 1,918, 506
134 9,973,551
1, 969
147,024 770
10,388,103
91 7,692,435
1 356
21 1,746, 047
114,818; 467
9,441,078
15 1.405, 470
68 6,429,450
977
92,602 729
6,343,616
29 3; 638, 092
174 20,976,052
21,584,714
2, 19 LI 265,511 505
100,966 280
6 1,076, 469
590
51 8; 608,654
9; 937,416
2
24 5,483,075
400, 000
68,307, 141
307
5,393,749
4
13 3,541,269
166
45,865, 252
4,907,447
8 2,950, 631
58,252, 657
169
7,046,552
884, 502
2
3,653,178
31,060, 895
70
11 6,428,583
58,890, 818
98
8,619,962
21,072, 076
3 2,576,014
25
2
2 2,422,788
1
21,988,642
19
( )
5,087,594
3
(2)
10,863, 868
4
9,218,058
3
4

(2)

12,909,188

Grand total.

4,123,923

2,261, 727

29,919,977
...

2,256, 565 4 886,603,493 503,690 1,264,955,727 77, 558 534,840,405 40,115 287,654, 980 7,259, 944 2 3 , 735,629, 183
2

Classes grouped to conceal net income and identity of taxpayer.




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

cm
C5

[Income returned for the calendar year ended Dec. 31,1920.]

States and Territor-

Number
of
returns.

Wages and
salaries.

Alabama
52, 9841 §49,325,123
15,673,328
Alaska
9, 899!
51,426,208
Arizona
24, 812 j
71,770,098
Arkansas
38, 113;
California
396', 973! 744,656,739
139,142,029
Colorado
74, 19SJ
297,512,858
Connecticut
195|
46,174,213
Delaware
937;
141,011,154
District of Columbia
730
42, 210
82,182,763
Florida
73, 325
162,984,249
Georgia
13, 715;
35,347,825
Hawaii
25, 755'
43,005,928
Idaho
542, 467j 1,,233,231,008
Illinois
189. 587 j 38 L, 193,796
Indiana
183, 398
269,493,186
Iowa
99, 255
139,495,143
Kansas
78, 258
151,768,610
Kentucky
[
09, 340|
155,870,003
Louisiana
I
47, 717
95,310,874
Maine
\
148, 000
310,954,143
Maryland
401, 770
898,033,801
Massachusetts
305, 075
637,394,535
Michigan
154, 118
262,180,711
Minnesota
28' 022
56,906,709
Mississippi
162! 199
363,680, 560
Missouri
45, 557
89,909,998
Montana
97, 729
145,482,945
Nebraska
10, 381
18,837,724
Nevada
35, 983
66,097,963
New Hampshire
296, 989
687,490,914
New Jersey
13, 656
25,804,416
New Mexico
1,047, 634 ,605,083,882
New York
105,313,773
47, 342
North Carolina
38,768,654
24. 209
North Dakota




Business.

$12,051,392
4,373,663
5,904,676
18,195, 646
237,429,154
33,454,314
42,122,342
4,751,495
20,089,664
24,848,276
25,057,038
4,424,127
12,622,588
255,696,940
84,141,255
141,081,207
90,836,900
35,542,236
29,160,005
18,751,069
57,017,082
164,116,902
92,431,050
82,278,734
12,998,279
69,792,319
8,571,382
77,217,017
3,810,307
11,0591788
111, 123, r ~
5,305, i
459,654,628
20,134,042
15,971,960

Partnerships and Profits from
sales of real
personal estate,stocks, Rents and
rovalties.
service cor- bonds, etc.
porations.

$10,640,817
502,095
2,848,480
12,568,672
95,777,911
11,048,559
20,420,426
1,895,555
9,846,261
11,210,337
17,243,190
2,326,126
4,433,769
113,310,346
31,886,064
34,812,95'
23,698,909
22,275,761
23,197,412
7,295,003
35,268,991
93,464,479
43,507,562
27,385,829
8,341,643
36,923,142
2,988,336
14,459,459
1,192,963
5,250,927
52,462,647
2,169,786
427,299,025
12,269,935
6,632,944

$4,709,765
19,746
2,698,029
6,786,375
79,445,928
11,776,842
11,374,083
2,456,853
4,932, 560
9,274,479
7,700, 874
1,866,236
4,133,055
69,393,593
19,840,907
158,027,637
22,602,939
16,791,211
11,039,106
3,531,717
13,146,470
26,135,981
31,654,578
24,447,685
4,443,904
21,434,989
1,355,921
46,401,264
700,714
1,855,750
27,796,908
1,381,086
87,888,151
12,605,954
2,809,167

$9,184,978
188,497
2,980,028
7,494,227
83,598,513
10,519,338
16,823,861
1,741,416
10.578,927
7,519,300
12,546,671
1,705,183
2,693,894
95.605,928
27,636,759
32,195,107
31,724,937
10,217,824]
13,412,253
3,679,505
16,602,667
31,566,720
36,189,919
15,328,496
3,956,064
28,048', 234
3,702,865
19,253,620
647,228
2,901,284
31,196,675
1,387,183
140,304,161
7,250,757
2,750,606

Dividends.

$10,507,830
111,127
3,365,844
7,708,327
134,392,931
19,540,162
81,612,057
10,912,704
19,560,456
12,676,663
20,574,168
14,294,793
3,101,298
195,111,155
35,277,906
28,304,025
15,133.155
23,0421404
21,733,615
17,123, 831
47,464,683
222,423,509
99,940,403
50,332,013
5,616,042
71,672,864
5,150,224
13,949,759
783,682
15,449,742
101,302,111
1,778,195
631,956,075
23,481,369
3,551,290

Interest
on Government
Interest and o bligaGeneral
investment tions not Total income. deductions.
income.
wholly
exempt
from tax.
$75,473, 290 $266,368
142, 798
3,166
3,972, 746
53,960
5,189, 5901
212,535
106,330,
3,495,423
16,194,
380, 872
35,194, 870 1,161,220
4,299,
79,976
395,333
19,407,
371,466
9,646,
342,085
10,147,
82,324
1,669,
18,402
4,283,
102,290, 394! 7,476,961
847,516
16,881, 705!
788,775
37,659, 009
13,051, 620s 357,490
9,947, 575j 599.629!
11,946, 1591 1,317,711
184,534
12,398, 372|
47,065,
1,041,037
93,426,
5,834, 833
54,230,
1,715,062
41,209,
807,741
4,780,
163,283
32,415,
1,310,179
144,043
5,501,
252, 526
19,840,
23,827
961,
110,079
5, 567,
2,435,468
77,317,
45,672
1,781,
372,459, 868 14,735,805
317,378
6,241, 149
33,075!
4,936, 5161

$172,159,563
21,014,420
73,249,971
129,925,470
1,485,127,380
242,056,901
506,221,717
72,312,059
225,821,767
157,729,889
256,595,837
61,715,669
74,291,947
2,072,116,325
597,705,908
702,361,903
336,901,093
270,185,250
267,676,264
158,274,905
528,560,461
1,535,002,761
997,063,738
503,970,219
97,206,372
625,278,130
117,323,774
336,857,403
26,958,438
108,292,955
1,091,626,057
39,653, 885
4,^39,381,595
187,614,357
75,454,2121

$15,554,630
1,613,645
5,969,485
11,864,760
156,120,786
22,779,717
54,484,015
16,678,738
17,433,593
16,624,765
27,976,121
6,142,773
6,900,308
235,159,383
41,643,917
70,801,114
30,487,664
26,306,020
30,567,119
14,819,360
46,365,013
166,596,113
101,384,500
50,757,978
13,252,020
77,147,952
7,975,580
30,494,697
1,620,504
7,861,416
113,772,430
2,730,765
708,757,899
23,814,520
9,265,778

Net income.

$156, 604,933
19, 400,775
67, 280,486
118, 060,710
1,329, 006,594
219, 277,184
451, 737,702
55, 633,321
208, 388,174
141, 105,124
228, 619,716
55, 572,896
67, 391,639
1,836, 956,942
556, 061,991
631, 560,789
306, 413,429
243, 879,230
237, 109,145
143, 455,545
482, 195,448
1,368, 406,648
895, 679,238
453, 212,241
83, 954,352
548, 130,178
109, 348,194
306, 362,706
25. 337,934
ioo; 431,539
977, 853,627
36, 923,120
4,030, 623,696
163, 799,837
66; 188,434

o

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




447,998'
81,785
67,640!
672,746!
53,128!
33,044i
34,6701
65,054:
224,617^
30,510
19, 205,
92, 576

148,067
96,326
150,452
24,594

993, 537,390 148,100,958' 76,290,985
49,366,210; 27,462,925
161, 022,550
32,498,524
14,295,693
126, 241,124
,493, 200,436 257.665,243 167,245,912
9,315,781
113, 730,210! 15^179,353
16,589,400
7,631,511
69, 166,909'
6,501,289
40, 286,7881 34,422,715
25,662,5541 19,304,843
149, 636,904
382, 779,595 136,152,188! 75,467,779
9,637,429!
3,310,635
64, 404,594:
9,026,570
5,142,042
34, 879,3341
34,085,698
13,015,073
195, 160,841;
48,893,535
13,208,452
276, 406,642
15,333,460
209, 877,1841 27,286,970
63,242,514
18,837,379
290, 502,783
5,728,474
2,009,355
51, 024,207

40,273,869!
25,526,246
5,087,675
46,577,295
2,342,473
8,850^ 790
20,542,345
6,406,190|
56,227,080!
1,237,400
1,134,197
9,708, 987
8,494,438
14,443,664
19,198, 851
2,030, 762

58,615,036 197,442,918
41,410,526
16,174,204
7,063,628
12,190,253
63,388,721 291,025,778
5,504,200
39,628,412
5,537,249
9,921,486
4,857,072
3,585,032
6,068,473 16,341,019
79,464,265
1,947,716
1,348,450
12,408, 265
14,433,701
9,794,535
10,368, 853
2,079,423

44,913,294
5,551,054
8,590,700
23,489,383
22,647,416
29,320,038
43,708,932
2,379,464

47.039,478! 3,143,152 1,565>, 343,786 157,9.5.5,7831 1,407, 388,003
12/J04,154
295, 790,791
:
334,, 473,032 38,682,241
546,217
10,192,109
193, 652,281
207, 798,875 14,146,594
229,869
155,296,132 6,339,391 2,480,, 738,908 268,560,879 2,212, 178,029
'
180, 303,990
1,908,137 20,604,147
14,799,9991 407,709
200
109, 246,657
>,
7,213,919
125, 072,604 15,825,947
161,340
103, 578,036
>,
6,454,016
116 726,310 13,148,274
77,053
212, 600,105
!
9,806, 254 258, 503 233, 484,740 20,884,635
720, 720,162
'
46,404,245
748,692 822 157,138 101,436,976
82. 278,389
>,023,660
6,745,271
2,870, 536
89
64,296
59' 303,302
>
5,743,298
4,765,128
65, 046,600
160,179
27£ 235,229
>
10,620,521
299, 128,125 25,892,896
639,357
1,367, ~~~ 24,387,946 375! 979,893
15,921,160
400
362,495
287: 729,460
>
8,901,851 417,398 315, 375.100 27,645,640
1,217,442 36,780,632 436: 436,810
26,795,187
473
562,943
',718,962
4,474,433
63: 244,529
2,442.053
67
25,224

7,259,944J15,270,373,354 3,205,555,387,1,701,229,432 1,020,542,719 1,047,423,738 2,735,845,795 1,647,749,856 61,549,572 26,690,269,853 2,954,640,670 23,735,629,183

in

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TABLE 7.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY SOURCES AND BY INCOME CLASSES, FOR THE
UNITED STATES.

CO

[Income returned for the calendar year ended Dec. 31, 1920.]
I
Income class.

Number
of
returns.

Wages and
salaries.

761,995 $916,588,822;
$1,000 to $2,000 *
1,909,955 2,593,086,255j
$1,000 t o $2,000
930,659 1,777,236,758
$2,000 t o $3,000 l
$2,000 t o $3,000
1,638,657 3,326,836,724
57,621,823
$3,000 t o $4,0CK)i
37,564
$3,000 t o $4,000
856,995 2,084,741,232
$4,000 to $5,000 i
11,416
10,013,181
$4,000 to $5,000
431,141 1,136,732,900
$5,000 to $6,000
177,147
504,471,848j
112,444
$6,000 t o $7,000
346,124,669
74,511
$7,000 to $8,000
267,487,882
51,211
$8,000 t o $9,000
200,888,669
40,129
$9,000 to $10,000
175,740,874
29,984
$10,000 to $11,000
U4,015,884
24,370
$11,000 to $12,000
126,127,505
19,388
812,000 to $13,000....
107,397,060
$13,000 t o $.14,000
16,089
94,587,733
13,739
86,655,560
$14,000 t o $15,000....
44,531
317,616,203
$15,000 t o $20,000
23,729
209,338,937
120,000 t o $25,000
14,471
150,585,852
$25,000to $30,000....
15,808
191,308,212
$30,000 t o $40.000....
8,269
118,682,306
$40,000 t o $50,000....
4,785
$50,000 t o $60,000
77,891,564
3,006
$60,000 t o $70,000
54,507,941
1,969
$70,000 t o $80,000
39,396,409
1,356
$80,000 t o $90,000....
28,318,773
977
$90,000 t o $100,000...
21,259,961
2,191
$100,000 t o $150,000..
52,260,875
590
$150,000 t o $200,000..
17,309,593
$200,000 t o $250,000..
307
9,541,195
$250,000 t o $300,000..
166
6,466,908
$300,000 to $400,000..
169
7,149,817
$400,000 to $500,000..
70
3,092,788




Business.

$189,119,683
88,380,258
224,503,086
393,543,395
17,343,914
473,542,128
801,678
420,252,018
230,893,904
173,099,327
119,471,730
87,394,626
71,813,484
60,925,853
49,521,343
40,310,795
38,789,362
30,763,807
115,513,697
71,681,066
52,367,022
65,456,218
42,348,818
28,972,559
18,573,199
15,105,831
11,559,014
10,836,369
23,113,109
12,406,341
6,917,026
2,688,209
4,446,755
2,426,413

Partnerships and
personal
service corporations.

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

$23,049,756 $20,602,169! $78,426, S29
36,111,880)
20,467,0121 59,712,4041
34,880,3161 22,592,745
58,226,425
96,219,1751 68,453,990 152,017,946
2,627,265
3,326,220
7,271,328
124,912,649 128,490,250 129,748,456
1,710,145
1,363,544
2,766,182
119,818,911 131,253,500 107,375,959
87,251,741
90,079,647
53,861,622
72,804, 347
67,040,897
50,085,864
59,458,192
50,903,117
31,316,893
50,196.614
40,976,623
24,543.730
45,679;598
36,257,830
23,740,467
38,682,358
29,068,076
17,080,8C
35,636,971
14,871,900
26,741,492
32,414,179
13,155,929
22,430,5811
29,890,039
11,750,242
IS, 611,102!
26,626,147
10,514,564
18,510,401
113,538,108
60,154,4841 39,905,186
28,117,640
85,187,103
34,654,616
64,771,538
19,684,401
24,039,541
96,273,090
26,301,762
30,552,394
69,209,672
16,938,351
18,411,689
53,541,379
13,699,326
10,975,849
41,711,204
8,418,311
9,418,297
34,840,436
5,635,986
5,663,880
27,059,946
4,012,486
5,229,508
22,895,215
3,308,674
3,932,187
71,730,051
8,252,161
12,977,601
22,852,258
3,091,544
5,297,203
16,021,134
2,328,779
1,965,348
16,719,458
503,449
2,779,572
14,803,327
2,345,950
2,537,404
10,787,7231
454,031
372,776

Interest and
Dividends. investment
income.

$38,889,381
15,318,566
58,757,89S
38,802,446
50,217,981
57,889,135
39,154,600
72,935,508
85,642,089
85,334,736
76,168,995
71,694,936
66,061,095
61,234,473
57,6<55,639
54,459,354
51,288,059
47,995,870
204,945,101
169,984,024
133,778,337
201,886,226
152.860,997
116;740,720
90,936,869
70,146,319
55,581,429
44,380,282
143,158,774
55,619,123
46,828,195
27,282,351
39,150,948
22,099,996,

$70,716,267
127,053,493!
67,550,860j
209,353,1771
13,189,595
178,130,947
8,362,067
125,499,884
78,890,398
58,108,122
45,089,863
37,258,904
33,129,988
28,454,125
25,206,720
22,910,589
21,598,061
19,967,269!
79,425', 246
56,954,718
41,799,345
61,996,242
41,974,511
32,488,738
23,616,387
17,753,935
13,553,838
11,327,236
33,260,510
14,397,658
8,966,512
5,487,129
8,248,556
5,447,8011

Interest
on Government
General
obligations not Total income. deductions. Net income.
wholly
exempt
from tax.
$118,14,r
""153,115
"" 280,' 956
565,453
4,780,958
3,542,047
3,168,739
2,052,173
2,646,518
1,761,879
2,721,163
2,036,482
2,079,973
l,307,25. r
6,566,926
3,780,318
2,942,660
4,201,978
3,075,861
2,057,036
1,705,928
1,067,066
1,020,858
569,887
2,821,861
892,315
687,785
375,407
496,264
334,297

1,337,392,907
>, 940,248,013
>, 243, 748,088
1.285, 379, 668
151,598,126
\, 177,735,753
64,171,397
1,114,434,133
L, 135,872,207
856,140,009
653,155,411
515,006,275
455,069,854
381,223,515
338,492,733
295,114,969
268,601,171
242,340,873
937,664,951
659,698,422
489,968,696
677,976,122
463,502,205
336,367,171;
248,888,136!
189,609,862
146,335,852
118,509,811
347,574,942
131,866,035
93,255,974
62,302,483
79,179,021
45,015,825!

$136,096,646 $1 ,201,296, 261
91,477,656 , 848,770' 357
,720
114,554,368 , 129,193!
,648
230,030,320 , 055,349!
125,598!,720
25,999,406
236,248,459 ,941,487! 294
50,581, 107
13,590,290
192,494,015 ,921,940! 118
969,504, 603
166,367,604
726,361! 550
129,778,459
557,103,,872
96,051,539
434,462!,407
80,543,868
380,898!.531
74,171,323
314,400, 337
66,823,178
280,196, 629
58,296,104
242,527, ,549
52,587,420
217,085, 265
51,515,906
199,128, 079
43,212,794
765,354, 264
172,310,687
529,212, 663
130,485,759
94,160,744! 395,807, 952
134,183,873! 543,792, 249
368,184, 912
95,317,293j
261,433, 828
74,933,343
194,506, 539
54,381,597
147,024, 770
42,585,092
114,818, 467
31,517,385
92,602, 729
25,907,082
265,511, 505
82,063,437
100,966, 280
30,899,755
68,307, 141
24,948,833
45,865, 252
16,437,231
58,252, 657
20,926,364
31,060, 895
13,954,930

H
M

o

o

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

4,976,613
664,486
2,768,803
45,418

3,296,667
2,336,929
1,956,829
6,855

152,304

3,076,070

9,532,877
5,899,641
5,262,808
101,460
505,080
15,641

683,017

1,408,630
177,703
652,147
2,926,500
978,599'

1,498,330
2,388,085
99,752
40,130
1,982,451
178

44,347,149
11,954,254
14,797,956
7,989,220
6,508,744
8,336,392

9,716,491
2,622,699
1,400,643
910,100
1,883,182
1,604,464

987,385
72,969
144,853
58,688
94,123
172,071

75,764,142
26,116,766
27,083,791
9,151,871
13,900,080
13,357,120

16,873,324
5,044,690
5,095,149
4,064,277
3,036,212
4,139,062

58,890,818
21,072,076
21,988,642
5,087,594
10,863,868
9,218,058

120,763

37,021,628

2,442,986

208,180

41,455,173

11,535,196

29,919,977

7,259,944 15,270,373,354 3,205,555,387|1,701,229,4321,020,542,719 1,047,423,738 2,735,845,795 1,647,749,856 61,549,572 26,690,269,853 2,954,640,670 23,735,629,183

i Nontaxable. Personal exemption and dividends exceed net income.




ii

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

O

[Income returned for the calendar year ended Dec. 31, 1920.]
Corporations reporting no net income.

Corporations reporting net income.

States and
Territories.

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

Per
Total
cent
number of Num of
cor- ber total
pora- report- num- Gross income Deductions. Net income. Income
ing
tax.
tions. net in- ber
in
come. each
State.

War
profits
and
excessprofits
tax.

3,198 1,967 61.51 $479,492,545 $440,489,143 $39,003,402 §2,986,985 $5,196,896
69
9,872,867
32 46.38
9,348,683
524,184
43,303
25,085
1,531
93,819,603
542 35.40
87,131,718
6,687,885
504,953
560,212
2,317 1,513 65.30
291,992,602 272,287,967
19,704,635 1,487,810 2,103,079
14,865 7,872 52.96 3,227,188,188 2,944,363,135 282,825,053 22,169,485 37,404,530
6,812 2,976 43.69 870,395,990 804,361,156 66,034,834 5,135,565 7,666,301
4,665 2,966 63.58 1,461,129,326 1,361,135,831 99,993,495 8,099,396 10,265,333
809
329,059,961 303,832,536 25,227,425 2,265,736 1,397,267
401 49.57
1,183
3,229
4,500
534
1,771
21,127
9,275
8,899
4,658
4,804
4,365
2,830
4,662
14,150
10,872
9,315
1,573
13,428
3,571
4,873
1,193
994
9,896




659
1,842
2,827
368
893
13,413
5,885
5,497
3,202
3,079
2,441
1,737
3,012
8,142
6,704
5,821
1,015
8,431
1,586
3,113
338
682
5,875

57.16
57.05
62.82
68.91
50.42
63.49
63.45
61.77
68.74
64.09
55.92
61.38
64.61
57.54
61.66
62.49
64.53
62.79
44.41
63.88
28.33
68.61
59.37

225,380,949
297,169,272
862,291,616
235,457,131
128,387,434
9,334,087,216
1,728,056,078
956,667,062
1,111,082,200
832,738,581
820,556,035
540,634,952
941,296,390
4,874,334,665
3,645,254,236
2,233,521,506
207,688,946
3,365,585,313
160,983,049
602,409,992
29,808,766
214,581,450
3,418,065,435

201,014,376
274,752,149
800,573,164
177,172,471
118,603,529
8,656,906,942
1,599,891,865
896,721,344
1,006,481,468
757,869,502
753 264,396
496,799,284
864,394,371
4,471,807,154
3,243,208,851
2,085,047,535
190,314,891
3,139,282,813
149,451,326
570,718,997
27,776,686
197,519,600
3,227,279,840

24,366,573
22,417,123
61,718,452
58,284,660
9,783,905
677,180,274
128,164,213
59,945,718
104,600, 732
74,869,079
67,291,639
43,835,668
76,902,019
402,527,511
402,047,385
148,473,971
17,374,055
226,302,500
11,531,723
31,690,995
2,032,080
17,061,850
190,785,595

1,988,177
1,703,217
4,748,974
4,242,650
740,061
55,817,886
9,809,924
4,422,431
8,962,188
5,762,090
5,170,935
3,529,959
6,414,014
32,660,529
32,182, 837
10,725,653
1,350,204
17,770,432
866,056
2,495,911
150,371
1,332,473
14,875,307

Total tax.

$8,183,881
68,388
1,065,165
3,590,889
59,574,015
12,801,866
18,364,729
3,663,003

3,676,669
1,688,492
3,919,056
2,215,839
13,504,338
8,755,364
19,228,745
14,986,095
1,377,922
637,861
93,230,712 149,048,598
17,653,466 27,463,390
9,414,567
4,992,136
7,675,582 16,637,770
11,203,149 16,965,239
10,256,672 15,427,607
8,808,774
5,278, 815
7,465,473 13,879,487
55,186,544 87,847,073
70,437,948 102,620,785
12,612,836 23,338,489
3,280,929
1,930,725
30,379,442 48,149,874
1,243,971
377,915
5,214,041
2,718,130
232,466
82,095
3,307,959
1,975,486
18,425,813 33,301,120

Per
Num- cent
of
Per
ber
cent report- total
of
ing num- Gross income. Deductions.
total no
ber
tax. net in- in
come. each
State.
0.50 1,231 38.49 $142,702,408 $152,820,777
1,014,354
1,114,629
.01
37 53.62
34,214.709
42,484, 203
.07
989 64.60
90,999; 003
97,465,238
.22
804 34.70
3.67 6,993 47.04 919,731,688 1,002,619,009
191,604,925
.79 3,836 56. 31 173,583,367
1.13 1,699 36.42 498,359,480 557,586,834
408 50.43
35,035,785
41,152,812
.23
.23
.24
.83
1.18
.08
9.17
1.69
.58
1.02
1.04
.95
.54
.85
5.41
6.31
1.44
.20
2.96
.08
.32
.01
.20
2.05

494
1,387
1,673
166
878
7,714
3,390
3,402
1,456
1,725
1,924
1,093
1,650
6,008
4,168
3,494
558
4,997
1,985
1,760
855
312
4,021

Deficit.

>
$10,118,369
100,275
8,269,494
6,466,235
82,887,321
18,021,558
59,227,354
6,117,027

42.84
56,250,769
59,886,681 3,635,912
42.95 111,880,974
120,093,378 8,212,404
37.18 295,237,068 316,192,673 20,955,605
31.09
18,593,554
19,703,976 1,110,422
49.58
55,969,543
61,654,627 5,685,084
36. 51 2,967,631,391 3,112,951,477 145,320,086
36.55 463,026,255 497,993.861 34,967,606
38.23 409,450,293 435,895,156 26,444,863
31.26 354,340,288 373,460,386 19,120,098
35.91
152,151,464 165,017,410 12,865,946
44.08 302,041,114 328,924,798 26,883,684
38.62 100,927,621 109,309,788 8,382,167
35.39 253,929,061 276,694,572 22,765,511
42.46 2,164,242,312 2,363,383,130 199,140,818
38.34 757,220, 766 806,756,132 49,535,366
37.51 472,701.059 497,477,966 24,776,907
35.47
86,484, 733
94,071,006 7,586,273
37.21 814,725,610 866,275,232 51,549,622
55.59
73,215,438
86,454,114 13,238,676
36.12
274,138,657 296,109,793 21,971,136
71.67
16,782,073
21,663,702 4,881,629
31.39
45,528,821
48,705,436 3,176,615
40.63 531,960,098 618,167,551, 86,207,453

O

o
o
o

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

79'
55,495
4,812
2,898
18,822
5,564
4,588
18,827
I,""
3,874
2,564
4,742
8,571
3,094
916
5,280
9,598
4,473
11,198
1,707

411
30,349
3,143
1,747
12,302
3,004
2,236
12,012
1,146
2,219
1,571
2,788
5,183
1,420
620
3,184
4,522
2,867
6,972
706

Total United
345,595 203,233"
States




3,985,982
306,396
.03
188,992
45,466,668
49,452, 650
51.57
495,388
,127,849,9711,958,629,723167 141,669 186,051,015 353,192,684 21.73
54.69 22,086,479, 694 20,
985,041 15, 985,211
"
65.31 - 062,447, 593 960,169,824 102,277, 769
23,970,252 1.47
347,667
6,867,604
.05
731,555
60.28 137,313, 047 130,445,443
383,888
397,001 126,262,551 7.76
65.36 288,735, 991 5,728,179,074 560,556,917 44, 865,550
984,423
.59
9,554,269
53.99 839,249! 463 782,368,569 56,880,894 1 569,846
561,884
.52
941,646
432,764,431 39,521,816
8,503,530
48.74 472,286! 24'
498,630 208,770,846 12.85
63.80 501,290! 850 8,529,708,966 971,581,884 76^ 272! 216 132',
645,783! 316 589,838,866 55,944,450 4,558,489 " 065,400 11,623,889
.72
62.38
.97
57.28 468,912! 915 415,570,513 53,342,402 3,745,390 11, 935,354 15,680,744
452,506
138,806!,165 131,102,942
.07
7,703,223
1,043,011
590,505
61.27
751,110 11,682,935
760,724! 888 708,322,601 52,402,287 3,931,825
.72
58.79
878,360 23,264,395 1.44
262,643 ,179 2,135,096,359 127,546,820 10,386,035
60.47
324,215
2,507,222
.15
45.90 243,155 ,625 227,642,529 15,513,096 1,183,007
219,623
.13
2,106,179
"""•,556
67.69 141,844 ,862 130,576,069 11,268,793
351,857 18,210,785 1.12
60.30 052,264 ,799 955,911,761 96,353,038 7,858,928
533, 868 15,319,807
038,852, 497 959,657,774 79,194,723 5,""" """
785,939
.94
47.11
862,425 37,908,065 2.33
64.10 941,311 ,194 807,007,165 134,304,029 10! 045,640
128,390 38,387,397 2.36
62.26 091,835 ,514 1,927,897,476 163,938,038 12! 259,007
423,127
66,192,167
818,334
5,652,692
71,844 ,859
.05
41.31
395,207

386
25,146
1,669
1,151
6,520
2,560
2,352
6,815
691
1,655
993
1,954
3,388
1,674
296
2,096
5,076
1,606
4,226
1,001

21,699,091 3,447,476
48.43
18,251,615
45.31 5,354,318,214 5,825,586,112 471,267,898
34.69 190,420,975 205,035,251 14,614,276
74,439,044 4,841,788
39.72
69,597,256
34.64 1,468,065,458 1,593,049,448 124,983,990
46.01 289,631,316 316,245,924 26,614,608
51.26 261,327,802 284,525,639 23,197,837
36.20 1,459,076,708 1,565,729,570 106,652,862
37. 62 299,582, 337 327,271,364 27,689,027
42.72 156,152, 264 170,485,566 14,333,302
38.73
61,369,771 4,472,331
56,897,440
41.21 293,074,748 312,456,095 19,381,347
39.53 458,323,513 513,018,191 54,694,678
54.10
92,832,783 11,679,579
81,153,204
32.31
48,870,539 2,315,356
46,555,183
39.70 343,099,638 376,105,863 33,006,225
52.89 309,880,108 348,369,278 38,489,170
35.90
99,541,555 108,631,955 9,090,400
37.74 420,705,087 460,169,154 39,464,067
58.69
41,179,379 9,566,011
31,613,368

7,902,654,813 636,508,292 988,726,351 1,625,234,643 100.00 142,362 41.19 24,381,337,545 26,410,761,289 2,029,423,744
i 81 93,824,224,704 85,921,569,891
.

I
a
in

a
o
a
o

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

to

[Income returned for the calendar year ended Dec. 31,1920.]

Serial
No.

Industries.

Total
number
of corporations. Number.

Corporations reporting
no net income.

Corporations reporting net income.

Net income.

Income tax.

War profits
and excess
profits tax.

Total tax.

Number.

Deficit.

AGRICULTURE AND RELATED INDUSTRIES.

I. Farming:
Cotton farming
Grain farming
Fruit farming
Stock farming
All other farming

18
61
1,054
798
5,869

4
16
453
183
2,568

$52,350
89,736
6,365,495
1,994,999
41,736,632

$3,980
5,781
456,667
166,023
3,035,633

$5,694
8,258
1,142,233
62,624
7,970,772

$9,674
14,039
1,598,900
228,647
11,006,405

14
45
601
615
3,301

$1,453,832
1,744,744
3,782,581
13,023,590
35,793,020

7,800

3,224

50,239,212

3,668,084

9,189,581

12,857,665

4,576

55,797,767

392
198
182
547

236
100
132
158

15,947,382
784,521
1,705,111
2,021,393

1,323,809
61,694
140,046
165,433

2,200,676
22,542
153,137
140,273

3,524,485
84,236
293,183
305,706

156

3,169,749
3,316,312
155,037
Z, 286,181

1,319

626

20,458,407

1,690,982

2,516,628

4,207,610

Agriculture, n. p. d., or combinations of I and II...

67

24

782,657

70,195

34,794

104,989

43

414,634

Grand total agriculture and related industries.

9,186

3,874

71,480,276

5,429,261

11,741,003

17,170,264

5,312

66,139,680

3,673

2,977

353,615,466

26,058,807

80,989,055

107,047,862

111
184
123
521
2,064

63
22
26
83
276

10,663,179
3,415,944
5,106,817
3,386,714
13,280,719

931,235
291,930
453,683
290,421
1,076,294

1,103,981
300,204
228,482
1,362,877

2,035,216
291,930
753,887
518,903
2,439,171

48
162
97
438
1,788

3,893,447
12,381,079
23,378,396

2,462
191
49
3,223

1,034
131
31
825

202,761,082
2,873,634
12,778,931
57,096,464

17,667,360
250,818
1,110,875
4,813,454

22,293,305
158,181
1,497,254
6,293,248

39,958,665

1,428
60
18
2,398

51,082,887
823,484
802,624
34,212,812

Total farming
II. Related industries:
Logging
Fishing
Ice harvesting
All other related industries
Total related industries
10

1

9,927,279

MINING AND QUARRYING.

I. Mining:
Coal mining
Metal miningIron
Copper
Lead and zinc
Gold, silver, and precious metals
All other mining
Nonmetal miningOil
Gas
Salt, mines and other sources
All other nonmetal mining




50
389

2,608,129
11,106,702

7,642,323
1,223,248
24,553,886

3
3
o
o

K

21

All other mining concerns, n. p. d.,1 combinations and
tributary industries
Total mining

II. Quarrying:
22
Stone
23
Clay, sand, gravel
24
Precious and semiprecious
25
All other quarrying, n. p. d.1
Total quarrying
Mining and quarrying combinations, but main business
not given
Grand total, mining and quarrying

3,529

652

12,709,337

1,060,970

1,144,470

2,205,440

2,877

12,129,753

16,130

6,120

677,688,287

54,005,847

115,369,057

169,374,904

10,010

172,123,939

438
599
11
242

271
362
4
117

7,494,159
7,469,764
16,321
7,719,943

635,691
1,336,398
1 096
686,385

650,171
985,731

167
237

555,662

1,285,862
2.322,129
1 096
1,242,047

125

1,491,682
1,502,798
U 8 285
844,055

1,290

754

22,700,187

2,659,570

2,191,564

4,851,134

536

3,956,820

7

114

59

1,685,314

134,148

235,786

369,934

55

424,317

17,534

6,933

702,073,788

56,799,565

117,796,407

174,595,972

10,601

176,505,076

1,176
1,825
156
2,633
30
1,265
119
257
942
470
15
230
1,153
1,324
571
549
1,003

730
815
65
1,674
17
679
367
283
9
108
860
696
234
367
505

30,157,502
22,656,404
1,381,011
19,547,079
981,480
25,206,424
2,639,398
828,543
11,034,463
12,558,341
47,652
113,808,190
14,749,056
13,906,984
19,386,420
72,595,353
43,362,751

2,508,199
1,871,728
113,779
1,471,848
73,482
1,818,425
207,116
65,022
914,030
1,059,411
2,944
8,611,218
1,182,803
1,112,502
1,611,477
6.590,628
3,287,858

3,810,011
2,333,856
99,162
2,652,826
212,290
3,549,742
435,014
49,047
1,256,532
1,107,002
2,772
26,333,487
1,384,546
1,694,616
1,605,739
6,556,059
4,952,530

6,318,210
4,205,584
212,941
4,124,674
285,772
5,368,167
642,130
114,069
2,170,562
2,166, 413
5,716
34,944,705
2,567,349
2,807,118
3,217,216
13,146,687
8,240,388

446
1,010
91
959
13
586
49
185
575
187
6
122
293
628
337
182
498

3,516,491
43,153,109
1,859,044
12,632,502
433,784
14,322,655
3,297,249
8,527,275
10,910,971
26,438,149
247,546
13,188,357
2,168,403
8,185,287
15,100,353
2,591,999
17,322,270

13,718

7,551

404,847,051

32,502,470

58,035,231

90,537,701

6,167

183,895,444

949
447
614
37
20
910
322

630
223
266
21
9
536
136

176,342,870
22,796,158
17,595,967
2,046,578
158,268
86,454,688
8,824,993

13,445,522
1,809,929
1,453,480
174,408
12,025
6,627,032
672,770

38,284,075
3,044,532
2,317,281
262,883
20,914
17,238,049
1,823,556

51,729,597
4,854,461
3,770,761
437,291
32,939
23,865,081
2,496,326

319
224
348
16
11
374
186

29,886,915
24,964,385
14,605,545
430,232
559,077
24,195,213
3,075,923

3,299

1,821

314,219,522

24,195,166

62,991,290

87,186,456

1,478 |

97,717,290

MANUFACTURING.

27
28
30
31
32
33
34
35
37
39
40
41
42
43

I. Food products, liquors, and tobacco:
Bread and bakery products and retail sale
Milling, flour, meal, feed
,
Cereal preparations, etc
Dairy products and condensed milk
Butter substitutes
Chocolate, confectionery, ice cream, etc
Coffee and spices
Fish canning and preserving
_=Fruit and vegetable canning and preserving, etc
Meat packing, etc
7
Poultry and eggs, packed
Sugar making and refining, cane and beet
Ice manufacturing, etc
Soft drinks, etc
Breweries and distilleries, etc
Tobacco
All other food products
Total food products, liquors, and tobacco

44
45
47
48
49
50

II. Textile and textile products:
Textile fabrics—

Cotton goods, etc
Woolen and worsted goods, etc
Silk goods, etc
Felt goods and products, except hats
Linen and flax, etc
All other textile fabrics
Fur goods and fur products n. p. d.1 etc
Total textile fabrics

1

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




70
72

o

3

a
o

CO

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

Serial
No.

Corporations reporting net income.

"'

Corporations reporting
no net income.

Total
number
of corporations. Number.

Net income.

Income tax.

92
57
28
865

08
40
6
527

$26,172,063
8.860,853
'890,017
20,785,502

$2,000,252
743,557
82,655
1,713,290

85,842,286
1,192,124
47,655
2,602,205

87,842,538
1,935,681
130,310
4,315,495

24
17
22
338

$741,705
352,768
1,620,358
11,016,697

1,042

641

56,708,435

4,539,754

9,684,270

14,224,024

401

13,731,528

729

Industries.

466

3,155,004

213,494

339,199

552,693

263

1,424,722

5,612,516
956,650
2,826,489
705,335
285,507
4,082,149
5,337,706

225
704
253
25
121
518
588

6,082,452
7,586,868
3,640,490
70,490
2,477,074
14,380,497
19,534,979

War profits
and excess
profits tax.

Total tax.

OS

Number.

Deficit.

MANUFACTURING—continued.

51
52
53
54

55
56
57
58
59
60
61
62

63
64
65
66
67

II. Textile and textile products—Continued.
Textile products, other than clothingCarpets, rugs, mattings etc..
Cordage and twine
Artificial leather, oilcloth, linoleum, etc
All other textile products other than clothing
Total textile products, other than clothing
ClothingCustom-made clothing etc
Factory-made clothingMen's clothing, suits, overcoats
Women's clothing, suits, coats, skirts
Hats and caps, etc
Corsets. .
Shirts collars cuffs
Hosiery and all knit goods.
All other clothing
Total clothing
Total textile and textile products
III. Leather and leather products:
Boots, shoes, cut stock, and
findings
Gloves . .
Saddlery and harness..
Trunks and valises
All other leather and leather products
Total leather and leather products

491
1,451
630
103
235
953
1,188

747
377
78
114
435
600

19,762,294
5,756,470
10,712,256
3,192,436
2,208,999
18,192,770
24,704,714

1,517,826
401,774
783,301
260,762
191,854
1,459,496
2,019,038

4,094,690
554,876
2,043,188
444,573
93,653
2,622,653
3,318,668

5,780

3,083

87,684,943

6,847,545

13,511,500

20,359,045

2,697

55,197,572

4,576

166,646,390

10,121

.
....

IV. Rubber and rubber goods; also celluloid, ivory, shell, and
bone:
Boots, shoes, and garments
68
69
Belting, hose, and tires
70
Celluloid ivory, shell ,and bone




266

5,545

458,612,900

35,582,465

86,187,060

121,769,525

1,040
47
122
138
815

594
28
79
86
443

47,610,406
456,532
1,756,281
1,151,301
10,053,669

3,775,191
33,590
135,921
91,900
784,240

8,336,451
73,602
254,064
85,803
1,240,609

12,111,642
107,192
389,985
177,703
2,024,849

446
19
43
52
372

21,433,721
139,957
851,321
321,724
81,175,220

2,162

1,230

61,028,189

4,820,842

9,990,529

14,811,371

932

103,921,943

26
169

16
32
45

1,397,470
4,893,061
1,739,786

97,205
336,329
152,275

395,260
40,009
73,357

492,465
376,338
225,632

137
25

10

419,739
15,219,176
143,815

70

H
in
O
Hi

Cl
o

71

All other rubber goods
Total rubber and rubber goods..
V. Lumber and wood products:
Saw and planing mill products, etc
Furniture, all classes
Auto, carriage, and wagon bodies and parts, etc..
All other lumber and wood products
Total lumber and wood products
VI. Paper, pulp, and products:
All paper, pulp, paper products, etc
Total paper, pulp and products
VII. Printing and publishing:
General printing and publishing, etc
Special processes and tributary industries, etc.
Total printing and publishing
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
Total chemicals and allied substances..
IX. Stone, clay, and glass products:
Cut building stone, crushed stone, etc
Brick, tile, terra cotta, fire brick, etc
,
Glass and glass productsGlass manufacture, plate or window glass, etc
Combinations of stone, clay, and glass manufacture...
Total stone, clay, and glass products.
X. Metal manufacture:
Metal products of iron and steel, or iron and steel and other
metalsSmelting from the ore, crude or refined metal production, etc
General or stock products or forms made in foundries
or rolling mills, etc
Agricultural machinery, steam appliances, construction
machinery, etc
Metal working and paper making machinery, heavy
ordnance, rolling stock, safes, vaults, etc




406

186

18,647,659

1,732,975

921,062

2,654,037

220

15,792,349

671

279

26,677,976

2,318,784

1,429,688

3,748,472

392

31,575,079

3,582
1,182
368
2,133

2,542
922
254
1,582

195,126,679
46,950,485
16,985,802
62,206,613

15,797,584
3,670,573
1,374,373
4,768,023

30,704,030
8,453,616
2,765,777
11,425,983

46.501,614
12^124,189
4,140,150
16,194,006

1,040
260
114
551

15,333,598
3,443,847
2,017,411
6,374,239

7,265

5,300

321,269,579

25,610,553

53,349,406

78,959,959

1,965

27,169,095

1,693

1,349

241,616,315

18,475,468

53,826,538

72,302,006

344

4,034,761

1,693

1,349

241,616,315

18,475,468

53,826,538

72,302,006

344

4,034,761

7,113
975

123,656,159
39,503,827

10,199,219
3,027,143

1,576
119

13,226,362

42,249,644

1,695

12,933,595
775,863
13,709,458

908
648
457
390
157
230
3,036
5,826

516
438
156
203
63
107
1,564
3,047

163,159,986
——
——
42,034,248
17,371,134
15,458,077
245,599,730
3,657,175
5,480,826
111,768,470
441,369,660

21,409,396
7,613,886
29,023,282

31,608,615
10,641,029

8,088

5,537
856
6,393

4,173,460
1,394,587
1,272,359
20,847,405
315,420
494,292
9,335,780
37,833,303

5,649,909
2,293,695
2,548,137
33,706,942
317,081
391,479
15,422,830
60,330,073

9,823,369
3,688,282
3,820,496
54,554,347
632,501
885,771
24,758,610
98,163,376

392
210
301
187
94
123
1,472
2,779

7,919,341
3,154,247
12,455,527
4,570,838
14,798,185
25,788.478
27.753,140
96,439,750

1,474
1,588
565
35
3,662

1,077
1,141

2,836,026
4,292,390

2,978,497
7,396,680

5,814,523
11,689,070

2,599,938
3,582,445

5,145,599
255,476
12,529,491

14,071,477
383,479
24,830,133

19,217,076
. 638,955
37,359,624

397
447
148
9
1,001

417
26
2,661

33,413,396
52,872,798
61,878,939
3,007,994
151,173,127

$
H

O
Ul

o

2,046,337
58,467
8,287,187

110

59

30,229,167

2,490,050

4,665,479

7,155,529

51

1,817,304

2,719

2,091

534,538,989

45,873,434

57,007,191

102,880,625

628

15,951,185

1,750

1,170

140,214,495

12,152,555

15,311,787

27,464,342

580

17,176,824

801

585

88,826,809

7,317,836

12,832,478

20,150,314

216

4,978,579

Or

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

Serial

Industries.

No.

Corporations reporting
no net income.

Corporations reporting net income.

Total
number
of corporations.

Number.

703
858

416
375

$43,914,282
225,616,901

$3,795,597
18,037,509

$4,728,911
42,357,679

$8,524,508
60,395,188

287
483

$8,199,354
40,146,990

816

506

40,061,397

3,265,542

5,560,151

8,825,693

310

5,364,228

171

6,290,977

520,288

737,332

1,257,620

37

447,158

1,004
4,786

634
3,162

53,250,323
193,807,502

4,344,903
13,616,392

7,454,956
22,474,262

11,799,859
36,090,654

370
1,624

7,413,469
25,444,296

711
665

475
491

38,803,872
16,092,769

3,430,108
1,318,345

2,637,920
1,927,089

6,068,028
3,245,434

236
174

6,630,385
3,187,301

15,131

10,135

1,411,647,483

116,162,559

177,695,235

293,857, 794

Net income.

Income tax.

War profits
and excess
profits tax.

Total tax.

Number.

Deficit.

MANUFACTURING—continued.

X. Metal manufacture—Continued.
Metal products of iron and steel, etc.—Continued.
General electric machinery, stationary and marine
engines, refrigerating machinery, etc
,
Motor vehicles, airplanes, and spare parts
Boot and shoe machinery, typewriters and calculating
machines, gas and electricalfixtures,etc
97
Metal furniture, ornamental iron work, sewing machines, etc
Firearms, hardware, cutlery, hand and machine tools,
gauges, etc
99
All other metal products
Metal products, not iron or steel100
Base metals, smelting and refining, etc
101
Precious metals, smelting, refining, etc
Total, metal manufacture
XI. All other manufacturing concerns:
102
All other manufacturing, n. p. d.,1 etc
Grand total, manufacturing

136,757,073

3
a
o
g

435,022,063

37,044,148

54,156,953

91,201,101

3,8

61,710,274

78,171

49,425

4,116,424,329

336,106,445

608,854,128

944,960,573

28,746

834,146,460

1,077
151
61
314
3,165

80
36
172
2,428

6,065,697
1,759,852
1,038,906
42,730,923
21,450,889

434,245
136,886
74,864
2,495,642
1,478,199

643,479
231,931
222,508
16,316,720
2,620,276

1,077,724
368,817
297,372
18,812,362
4,098,475

418
71
25
142
737

5,096,261
1,506,891
401,889
3,675,679
3,708,506

2,016
114
3,062

1,614
76
1,945

11,764,366
330,999
28,410,380

781,138
18,507
2,099,314

1,302,749
37,513
4,285,791

2,083,887
56,020
6,385,105

402
38
1,117

1,722,362
193,803
11,904,000

9,960

7,010

113,552,012

7,518,795

25,060,967

33; 179,762

2,950

28,209,391

9,834

5,935 I

CONSTRUCTION.
103
104
105
106
107
108
109
110

Excavation and construction under or upon the ground (not
buildings), etc
Jetty, dam, dry-dock, wharf, bulkhead, etc
Railroad construction, pure or combined
Shipbuilding, pure or combined
Buildings and structures above ground, etc
Equipping and installing machinery and equipment, as elevators, carrier systems, etc
Wrecking, raising, or moving (not marine)
All other construction and contractors, n. p. d.1
Grand total, construction
,




ii

o

TRANSPORTATION AND OTHER PUBLIC UTILITIES.

I. Rail transportation:
Ill
Steam railroads
Electric railroads
112
All other railroads, n. p. d.,1 etc
113

586
469
472

258
204
235

336,802,546
26,696,085
44,030,676

31,101,256
2,565,504
4,177,054

1,725,611
412,463
1,168,091

32,826,867
2,977,967
5,345,145

328
265
237

71,017,854
19,051,083
5,127, 875

Total rail transportation.

118
119
120
121

697

407,529,307

37,843,814

3,306,165

41,149,979

830

95,196,812

102
135
13
1,267

61
106
9
710

14,486,532
16,228,946
625,943
45,740,312

1,200,016
1,324,486
52,382
4,004,071

1,641,965
2,569,934
66,515
4,080,912

2,841,981
3,894,420
118, 897
8,084,983

41
29
4
557

6,582,197
297,828
22,700
9,338,079

Total, water transportation.

114
115
116
117

1,527

II. Water transportation:
Ocean lines, transoceanic and coastal
Lake, sound, bay, and river lines
Marine salvage and wrecking
All other water transportation, n. p. d.,1 etc..

1,517

886

77,081,733

6,580,955

8,359,326

14,940,281

631

16,240,804

2,766

1,868

16,310,669

1,208,921

1,245,480

2,454,401

898

3,972,411

f>

3,401
783
290

2,237
518
204

9,203,743
11,519,527
7,513,439

529,065
982,830
607,773

743,922
846,388
968,172

1,272,987
1,829,218
1,575,945

1.164
'265
86

3,739,988
4,046,025
1,016,403

t?
j
3

7,240

4, 827

44,547,378

3,328,589

3, 803,962

7,132,551

2,413

12,77% 827

w

1,687
503
3,784
1,465
1,004
1,872

1.141
283
2,613
1,004
451
1,020

48, 777,438
17,471,982
79,561,219
8,497,130
219,139
145,445,601

4,600,225
1,603,098
7,487,465
717,026
6,720
13,678,594

829,418
701,398
1,086,874
86,224
7,017
4,596,236

5,429,643
2,304,496
8,574,339
803,250
13,737
18,274,830

546
220
1,171
461
553
852

2,366,832
1,843,932
2,230,964
1,568,156
275,193
18,007,687

^
rj
%
C5
O
g

III. Local transportation, cartage, and storage:
Cartage and storage or warehouse and packing for transportation
Cab, livery, taxicab, jitney bus companies, and automobile
garages
Special fopd storage and packers for transportation, etc...
other local transportation, n. p. d.
Total, local transportation, cartage, and storage
1

122
123
124
125
126
127

IV. Other public utilities and transportation, n. p. d. .
Electric light and power companies
Gas companies
Telephone and telegraph companies
Water works
Mutual telephones
All other public utilities, n. p. d.,1 etc
Total, other public utilities and transportation
Grand total, transportation and other public utilities.

10,315

6,512

299,972, 509

28,093,128

7,307,167

35,400,295

3,803

26,292,764

20,599

12,922

829,130,927

75,846,486

22,776,620

98,623,106

7,677

150,505,207

15,344
1,080
39,642

9,983
816
28,680

287,281,487
83,625,767
292,727,229

22,462,654
7,125,506
21,482,132

42,979,014
9,725,141
31,272,356

65,441,668
16,850,647
52,754,488

5,361
264
10,962

149,105,490
5,441,269
61,869,774

2,661
20,158

1,646
11,153

40,157,997
207,380,850

3,013,575
15,660,508

6,477,390
32,414,644

9,490,965
48,075,152

1,015
9,005

10,519,644
112,545,832

78,885

52,278

911,173,330

69,744,375

122,868,545

192,612,920

26,607

339,482,009

TRADE.
128
129
130
131

Wholesalers and jobbers, including exporters, importers, etc...
Department stores, either wholesale or retail, or both
Retail stores, all other, etc
Commission trade, including commercial travelers and special
agents, etc
All other trade, n. p. d.,1 etc
Grand total, trade.

i N. p. J.—Main business not precisely defined.




TABLE 9.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES-€ontinued.

Serial
No.

Total
number
of corporations.

Industries.

Corporations reporting
no net income.

Corporations reporting net income.

Number.

Net income.

Income tax.

War profits
and excess
profits tax.

Total tax.

Number.

Deficit.

SERVICE.
133
134
135
136

137
138
139

140
141
142
143
144
145

I. Domestic service:
Restaurants, lunch rooms, etc
Hotels, board and lodging houses..
Laundries cleaning and dyeing
All other domestic service, n. p. d.,1 etc
Total, domestic service
.
II. Amusements:
Theaters, or theatrical organizations, etc
Moving pictures
All other amusements
Total, amusements

1,341
1,841
2,414
196

. .

III. Professional and other services:
Business services, advertising, appraisers, auditors, actuaries etc
Educational service, including art, colleges, schools,
libraries, etc., teachers, etc
.. .
Curative services, physicians, surgeons, etc
Legal services, lawyers, patent attorneys, etc
Engineering, mechanical design, invention, scientific research, etc..
All other service, n. p. d.,1 etc
Total, professional and other service
Grand total, service

846
1,389
1,899
152

$11,575,132
35,965,984
17,755,627
2,024, 492

$846,637
2,939, 570
1,252,613
162, 230

$1,777,152
4,119,725
2,154, 853
183,830

$2,623,789
7,059,295
3,407,466
346,060

495
452
515
44

S3,404,021
4,079,294
1,692,952
815,965

5,792

4,286

67,321,235

5,201,050

8,235,560

13,436,610

1,506

9,992,232

579
1,341
2,150

405
1,041
1,436

14,968, 532
15,324, 565
19,435,547

1,220,392
1,114,723
1,365,012

2,370, 871
2,572,349
3,845,066

3,591,263
3,687, 072
5,210,078

174
300
714

1,504,318
1, 520,443
3,920,094

4,070

2,882

49,728,644

3, 700,127

8, 788,286

12,488,413

1,188

6,944, 855

1,449

932

9,627,656

672,969

1,784,286

2,457,255

517

2,573,729

806
982
817

509
595
674

2,279,314
3,095,246
2,466,591

171,483
206,859
147,337

169,996
191, 700
182,545

341,479
398,539
329,882

297
387
143

1,911,221
1,914,256
568,367

540
3,034

226
1,810

2,087,066
8, 885,110

150,749
582,484

311, 530
1,050,595

462,279
1,633,079

314
1,224

1,799,009
3,495,699

7,628

4,746

28,440,983

1,931,861

3,690,652

5,622,513

2,882

12,262,281

17,490

11,914

145,490, 862

10, 833,038

20,714,498

31,547,536

5,576

29,199,368

9,081
7,402
8,630
2,162

8,313
6,785
7,610
1,937

114,409,029
280,495,446
47,349,246
131,460,891

7,883,380
20,582,378
2,799, 592
9,906,741

6,560,921
19,309,766
2,285,254
8,122,798

14,444,301
39,892,144
5,084, 846
18,029,539

768
617
1,020
225

5,215,078
4,649,812
2,392,011
3,350,761

FINANCE.
146
147
148
149

I. Banking and related business:
Bank, general, n. p. d.,1 or private bankers
National banks
.
State banks.
Trust companies, or bank and trust companies




o
in

150
151
152
153

Loan companies, etc
Stock and bond brokers
Real estate, loan, and insurance agents, realty holding and
development companies
Holding and leasing realty, not realty business, etc
Total, banking and related business..

154
155
156
157
158
159
160

II. Insurance companies, not agents:
Life insurance, stock, and mutual companies
Accident, stock companies only
Fire, stock companies only
Marine, stock companies only
Accident, fire, and marine, mutual
Fidelity and bonding
All other insurance companies, n. p. d.,1 and combinations.

161

All other finance, n. p . d.^and combinations of I and II, etc.

Total, insurance companies
Grand total, f i n a n c e . . . . , , ,

1,954
490

1,556
242

20,163,533
1,880,738

1,641,250
126,005

861,992
240,307

2,503,242
366,312

11,824
32,136

7,614
18,401

41,691,151
165,378, 746

2,859,896
12,888,854

1,997/, 010
9,742,205

73,679

52,455

802, 828,780

58,688,095

317
37
229
24
611
16
562

165
21
131
12
289
8
320

41,973,783
2,729,928
5,409,630
1,386,707
4,631,641
319, 889
34,230, 534

2,698,038
3,992,949

4,856,905
22,631,059

398
248
4,210
13,735

22,670,091
98,092,450

49,120,253

107,808,348

21,221

143,061,190

2,062,617
223,416
423,179
143,753
335,070
23,161
2,267,035

149,119
92,218
97,493
78,184
10,768
72,788
714,104

2,211,736
315,634
520,672
221,937
345,838
95,949
2,981,139

152
16
98
12
322
8
242

9,812,452
1,357,087
6,025,206
3,079,919
85,212,604
69,564
16,011,553

1,796

946

90,682,112

5,478,231

1,214,674

6,692,905

850

121,568,385

&

3,427

2,080

39,793,227

3,259,451

1,240,902

4, 500,353

1,347

29,306,621

J>

78,902

55,484

933,304,119

67,425,777

51,575,829

119,001,606

23,418

293,936,196

g

ALL OTHER.

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

O

162

Grand total, all other concerns..
Grand total

3,108
6,293
25,467

1,436
1,926
31

66,902,914
13,005,230
117,026

34,868

3,393

80,025,170

345,595

203,233

7,902,654,813

5,962, 591
835,752
6,207
6, 804, 550
636,508,292

5,303,562
1,433,220
1,572

11,266,153
2,268,972
7,779

6,738,354

13,542,904

988,726,351

1,625,234,643

1,672
4,367
25,436

34, 527,084

31, 475

111,300,357

g

142,362 2,029,423,744

%

^

i 202^ 182 £J

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




O
CO

70

STATISTICS OF INCOME.

TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS.
[Income returned for the calendar year ended Dec. 31,1920.]
AGRICULTURE AND RELATED INDUSTRIES.

Income classes.

Number.

Net income.

War
Per cent
profits
Income and excess Total tax. Average of total
amount tax to
tax.
profits
net
of tax.
income.
tax.

Reporting net income:
$0 t o $2,000
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000...
$1,000,000 t o $5,000,000.
$5,000,000 a n d over

2,031
800
415
457
80
54
16
13
7
1

$1,648,310
2,538,681
2,913,501
10,014,620
5,656,876
8,675,923
5,766,774
8,812,773
15,734,646
9,718,172

Total
Reporting no net income..
Grand total

3,874
5,312

71,480,276
2 66,139,680

5,429,261 11,741,003 17,170,264

9,186

5,340,596

5,429,261 11,741,003 17,170,264

$93,638
217,848
842,483
484,179
713,161
491,404
738,587
1,170,616
677,345

$7,197
79,152
715,190
630,216
1,323,922
786,660
1,381,993
3,894,033
2,922,640

$126
$100,835
716
297,000
3,408
1,557,673
13,930
1,114,395
37,724
2,037,083
79,879
1,278,064
163,122
2,120,580
723,521
5,064,649
3,599,985 3,599,985

3.97
10.19
15.55
19.70
23.48
22.16
24.06
32.19
37.04

19,316

i 24.59

$149,154
$150
513,835
760
8,654,813
5,516
11,167,326
20,341
26,743,280
47,927
26,764,430
106,208
26,807,607
219,734
38,338,857
425,987
35,456,670 2,085,686

4.64
10.54
22.88
28.75
30.36
30.62
31.28
22.55
19.21

MINING AND QUARRYING.

Reporting net income:
$0 t o $2,000
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000...
$1,000,000 t o $5,000,000.
$5,000,000 a n d over

2,108
992
676
1,569
549
558
252
122
90
17

Total
Reporting no net income..
Grand total
. .

6,933
10,601
17,534

$1,622,591
$129,092
3,211,435
$20,062
327,350
4,873,746
186,485
37,818,718 2,963,909 5,690,904
38,842,901 2,950,510 8,216,816
88,098,401 6,586,259 20,157,021
87,404,119 6,508,765 20,255,665
85,690,827 6,886,489 19,921,118
169,981,604 14,281,553 24,057,304
184,529,446 16,165,638 19,291,032
2

702,073,788 56,799,565 117,796,407 174,595,972
176,505,076

Total
Reporting no net income..
Grand total
1

13,740
$12 390,079
9,633
31: 153,624
6,187
44! 199,734
11,525
269! 597,882
3,203
226! 072,104
2,724
427! 312,255
1,185
412; 792,034
659
454; 450,745
484
943, 197,384
85 1,295, 258'488

ALL MANUFACTURES.

$1,2 24,725
2

$143
756
4,339
16,348
39,028
88,328
178,831
474,997
1/191, 394 277,802,911 ! 268,270
107'611,517 170,
,
044,809

$152,
1,633,

$1,377,505
4,678,763

21,9
50,010,636
913,857 28,096,
18,5
52,361,596
559,344 33,802,
34,4
475,504 71,836, 605106,312,109
33,3
331,889 71,336, 695104,668,584
36,3
376,542 81,473, 292117,849,834
~~>,330, 377 229,898,635
79,5
568,258 150;

49,425 4,116,424,3291336,106,445 608,854,128 944,960,573
28,746 2834,146,460

126,481

78,171 3,282,277,869 336,106,445 608,854,128 944,960,573

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




124.93

525,568,712 56,799,565 117,796,407 174,595,972

MANUFACTURING—EMBRACING
Reporting n e t income:
$0 t o $2,000
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000..
$1,000,000 t o $5,000,000
$5,000,000 a n d over

i 36,186

2 Deficit.

4.42
10.59
18.55
23.16
24.88
25.36
25.93
24.37
21.44
123.04

STATISTICS OF INCOME.
TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS—Continued.
MANUFACTURING—FOOD PRODUCTS, LIQUORS, AND TOBACCO.

Income classes.

Number.

Net income.

War
Per cent
profits
Income and excess Total tax. Average of total
amount tax to
tax.
profits
net
of tax.
tax.
income.

Reporting net income:
$0 t o $2,000
$2,000 to $5,000
$5,000 to $ 0,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000.
$5,000,000 and over

2,930
1,515
929
1,465
311
211
86
41
51
12

Total
Reporting no net income..
Grand total

7,551
6,167

404,847,051 32,502,470 58,035,231 90,537,701
2183,895,444

13,718

220,951,607 32.502.470 58,035,231 90,537,701

$2,447,754
4,807,787
Sl8l, 060
6,639,824
465,873
32,824,213 2,694,551
21,254,568 1,766,703
33,018,290 2,681,492
29,383,015 2,386,469
29,922,273 2,410,753
122,379,638 9,627,683
122,169,689 10,287,886

$132
$200,026
$18,966
736
684,166
218,293
3,842
2,933,361 5,627,912
14,208
2.652,121 4,418,824
35,372
4,782,072 7,463,564
76,233
4,169,611 6,556,080
173,073
4,685,244 7,095,997
576,780
19,788,115 29,415,798
18,787,44.8 29,075,334 2,422,945

4.16
10.30
17.15
20.79
22.60
22.31
23.71
24.04
23.80

i 19,593

i 22.50

$151,677
$138
412,539
698
4,250,929
3,782
5,525,458
14,656
14,793,344
37,738
18,871,828
89,440
19,909,464
193,296
39,327,874
479,608
18,526,412 3,705,282

4.30
9.74
16.24
20.75
24.18
25.81
27.61
28.49
35.57

MANUFACTURING-TEXTILE AND TEXTILE PRODUCTS.
Reporting net income:

$1,490,833
3,530,655
$14,207
$137,470
4,235,474
123,879
288,660
26,176,995 2,174,576 2,076,353
26,632,122 2,230,608 3,294,850
61,187,731 5,000,684 9,792,660
73,113,712 5,988,303 12,883,525
72,109,593 5,564,843 14,344,621
138,050,880 10,606,462 28,721,412
52,084,905 3,590,859 14,935,553

$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000..
$5,000,000 and over

1,558
1,102
591
1,124
377
392
211
103
82
5

Total
Reporting no net income..
Grand total

5,545
4,576

458,612,900 35,582,465 86.187.060 121,769,525
2166,646,390

10,121

291,966,510 35,582,465 86.187.060 121,769,525

130,542

126.64

MANUFACTURING—LEATHER AND LEATHER PRODUCTS.
Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,000 t o $10,000
$10,000 to $50,000
$50,000 t o $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000...
$1,000,000 to $5,000,000..
$5,000,000 a n d over

Total
Reporting no net income..
Grand total

334
241
159
295
79
73
32
13
3
1

$298,762
767,701
1,143,283
7,259,013
5,640,937
11,343,262
11,125,479
8,070,385
6,364,779
9,014,588

$28,908
78,390
591,855
472,459
918,281
910,010
648,406
460,708
711,825

$3,085
29,705
648,111
666,238
1,651,593
1,854,906
1,526,263
1,748,380
1,862,248

61.028.189
1,230
932J 2i03;92i;943

4,820,842

9,990,529 14,811,371

2,162

4,820,842

9,990,529 14,811,371

42,893,754

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




$31,993
$133
108,095
680
1,239,966
4,203
1,138,697
14,414
2,569,874
35,204
2,764,916
86,404
2,174,669
167,282
2,209,088
736,363
2,574,073 2,574,073
U6,531

2 Deficit.

417
9.45
17.08
20.19
22.66
24.85
26.94
34.71
28.55
124.39

72

STATISTICS OF INCOME.

TABLE 10.—CORPORATION RETURNS—DISTRIBUTION B Y INCOME
CLASSES BY INDUSTRIAL GROUPS—Continued.
MANUFACTURING—RUBBER AND RUBBER GOODS.

Number.

Income classes.

Net income.

War
Per cent
profits
Income and excess Total tax. Average of total
amount tax to
tax.
profits
of tax.
net
tax.
income.

Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 t o $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000..
$5,000,000 and over

73
52
36
63
20
20
4
6
4
1

$63,622
164,143
267,678
1,354,016
1,375,575
3,401,382
1,415,007
4,106,450
6,264,429
8,265,674

$6,001
18,488
111,658
117,329
298, 760
129,011
346,993
464,778
825,766

$898
3,405
67,446
143,180
362,534
113,298
607,080
131,847

$6,899
21,893
179,104
260,509
661,294
242,309
954,073
596,625
825,766

$133
608
2,843
13,025
33,065
60,577
159,012
149,156
825, 766

4.20
8.18
13.23
18.94
19.44
17.12
23.23
9.52
9.99

Total
Reporting no net income..

279
392

26,677,976
2 31,575,079

2,318,784

1,429,688

3,748,472

i 18,196

114.08

671

4,897,103

2,318,784

1,429,688

3,748,472

$148
755
4,615
17,388
41,256
91,984
181,768
415,553
824,881

4.53
10.38
19.36
24.72
26.82
26.69
27.03
24.93
14.48

Grand total

MANUFACTURING—LUMBER AND WOOD PRODUCTS.
Reporting net income:
$0 t o $2,000
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000...
$1,000,000 t o $5,000,000..
$5,000,000and o v e r . . . .

Total
Reporting no net income..
Grand total

960

890
700
1,590
473
423
144
78
41
1

$943 659
2,911,263
5,093,774
37,890,955
33,272,604
65,059,220
49,627,058
52,444,060
68,331,672
5,695,314

$115,078
351, 407
3,059,305
2,677,011
5,150,311
3,961,368
4,117,418
5,638,261
540,394

$16,918
177,093
4,278,087
5,547,618
12,300,986
9,284,351
10,060,453
11,399,413
284,487

$131,996
528,500
7,337,392
8,224,629
17,451,297
13,245,719
14,177,871
17,037,674
824,881

1

18,194

124.65

$140
$27,157
886
121, 339
5,579
2,036, 421
20,574
2, 818, 574
43,471
6,477,223
111, 891
10,070,147
13, 956,110 236,544
25,284,565 588,013
11, 510, 470 2,302,094

4.29
12.19
22.64
28.62
28.38
31.60
33.01
30.70
27.63

5,300
1,965

321,269,579 25,610,553 53,349,406 78,959,959
2 27,169,095

7,265J

294,100,484 25,610,553 53,349,406 78,959,959

MANUFACTURING—PAPER, PULP, AND PRODUCTS.
Reporting i ncome:

$0 t o $2,000
$2,000 t o $5,000
"$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 to $1,000 000...
$1,000,000 t o $5,000,000.
$5,000,000 a n d over

170
194
137
365
137
149
90
59
43
5

Total
. ..
Reporting no net income...
Grand total

1,349
344

241,616,315 18,475,468 53,826, 538 72, 302, 006
2 4,034,761

1,693

237, 581,554 18, 475, 468 53, 826,53S 72, 302,006

1

$157,643
633, 309
995,006
8,994,620
9, 847,107
22,821,203
31,866, 777
42,275,068
82,360,680
41,664,902

$24,824
66,971
733, 963
819,112
1,758, 423
2,363, 673
3,106, 901
6,278, 620
3,322,981

$2,333
54, 368
1,302,458
1,999,462
4,718,800
7,706,474
10,849, 209
19,005, 945
8,187, 489

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




161,325

a Deficit.

i 29.94

73

STATISTICS OF INCOME.

TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS—Continued.
MANUFACTURING—PRINTING AND PUBLISHING.
War

Income classes.

Number.

Net income.

Income
tix

profits
and excess
profits
tax.

Average

Total tax. amount
of tax.

Per cent
of total
tax to
net

income.

Reporting net income:
$0 t o $2,000
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000...
$1,000,000 t o $5,000,000.
$5,000,000 and over

2,119
1,591
871
1,261
272
180
54
30
14
1

Total
Reporting no net income..
Grand total

6,393
1,695
8,088

$1,934,259
5,173,234
6,143, 699
28,066, 049
18,681,274
28,300, 834
18,928,771
20,434, 337
25,637, 349
9,860,180

$202, 905
409, 053
2,187,464
1,422,668
2,199,128
1,487, 496
1, 566,157
3,024, 415
727, 076

$32,641
306, 863
3,910, 528
3,679,047
5,817,779
3,308,427
4,500, 975
4,890,077
2,576, 945

$235, 546
$148
822
715, 916
6,097,992
4,836
18,756
5,101, 715
44, 538
8,016,907
88, 813
4,795,923
202, 238
6,067,132
565, 321
7,914,492
3,304,021 3,304, 021
1

163,159, 986 13,226, 362 29,023, 282 42, 249,644
13, 709, 458

4.55
11.65
21.73
27.31
28.33
25.34
29.69
30.87
33.51

9, 885

i 26.21

$152
757
3,973
17,134
38, 408
93, 541
159, 755
423, 257
111, 261

4.69
10.61
17.22
24.28
24.20
25.91
23.62
20.28
22.51

i 48,119

i 22.28

$83,221
$152
280, 781
757
2,944,569
4,468
3,613, 886
16,731
5,762, 684
38,937
3,955,552
94,180
3,911, 870
170, 081
8,374, 513
440, 764
8, 432, 548 4,216, 274

4.60
10.63
19.37
23.14
25.81
27.16
24.34
23.14
32.26

2

149, 450, 528 13,226, 362 29,023,282 42,249,644

MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES.
Reporting net income:
$0 to $2,000
$2,000 t o $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000.
$100,000 to $250,000
$250,000 t o $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000.
$5,000,000 and over

1,007
486
354
662
192
175
77
50
35
9

$770,913
1,571,092
$65,268
$8, 480
$73,748
2,523, 782
175, 384
92,442
267, 826
15,273, 518 1,260,559 1,369, 354 2,629, 913
13,548,643 1,175, 764 2,113, 992 3,289, 756
27,778, 200 2,254, 587 4,466, 848 6, 721,435
27,799, 052 2,225, 081 4,977,537 7,202, 621
33,816, 239 2,831, 291 5,156, 449 7,987,740
73,927, 239 7,137, 220 7,851, 764 14,988, 984
244,360, 982 20, 708,146 34,293, 207 55, 001, 353 6,

Total
Reporting no net income..

3,047
2,779

441,369,660 37, 833, 303 60,330,073 98,163,376
2 96, 439, 756

5, 826

344,929, 904 37, 833,303 60,330,073 98,163,376

Grand total

M A N U F A C T U R I N G — S T O N E , CLAY, A N D GLASS P R O D U C T S .
Reporting net income:
$0 to $2,000
$2,000 t o $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 t o $250,000....
$250,000 t o $500,000....
$500,000 t o $1,000,000..
$1,000,000 t o $5, 000,000
$5,000,000 and o v e r . . . .
Total
Reporting no net income.
Grand total
1

$613,901
1,810,936
2,641,979
15,201,106
15,617,470
22,323, 984
14,562, 717
16,071,552
36,187, 031
26,142, 451

$74,962
181, 538
1,228,143
1,277, 705
1,775, 267
1,154,934
1,330, 716
3,560, 335
1,945, 891

$8,259
99,243
1,716, 426
2,336,181
3,987, 417
2, 800, 618
2, 581,154
4,814,178
6,486, 657

151,173, 127 12, 529, 491 24, 830,133 37,359, 624
2
8, 287,187
12,529,491 24, 830,133 37, 359,624

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




118, 431

2 Deficit.

i 24.81

74

STATISTICS OF INCOME.

TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS—Continued.
MANUFACTURING—METAL AND METAL PRODUCTS.

Number.

Income classes.

Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,009 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000....
$250,000 to $500,000....
$500,000 to $1,000,000..
$1,000,000 to $5,000,000.
$5,000,000 and over....
Total
Reporting no net income.
Grand total

Net income.

2,179
1,814
1,262
2,711
792
673
336
188
145
35

$2,122,066
5,871,430
8,976,546
65,138,313
56,547,502
106,733,094
116,536,767
127,200,358
296,209,176
626,312,231

War
Per cent
Average of total
profits
Income and excess
Total tax. amount tax to
tax.
of tax.
profits
net
tax.
income.

$232,794
625,420
5,322,623
4,653,984
8,714,701
9,499,846
10,352,416
24,878,550
51,882,225

$31,
,864 $264,658
$146
321,
,572
946,992
750
6,484,
,714 11,807,337
4,355
7,871,
,910 12,525,894
15,816
16,760,
,326 25,475,027
37,853
18,588,
,126 28,087,972
83,595
20,726,
,208 31,078,624
165,312
41,367,
,149 66,245,699 456,867
65,543,366117^425; 591 1,355,017

10,135 1,411,647,483 116,162,559 177,695,235 293,857,794
4,996 2 136,757,073

136,935

4.51
10.55
18.13
22.15
23.87
24.10
24. 43
22. 36
18.75
i 20. 85

15,131 1,274,890,410116,162,559 177,695,235 293,857,794

ALL OTHER MANUFACTURING INDUSTRIES.
Reporting net income:

1

$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000..
$5,000,000 and over

1,776
1,201
777;
l,330i
334
280
109
68!
47i
13!

$1,546,667
3,912,074
5,538,689
31,419,084
23,654,302
45,345,055
38,433,679
48,000,430
87,484,511
149,687,572

Total
Reporting no net income..
Grand total

5,935?
3,899

435,022,063 37,044,148 54,156,953 91,201,101
2 61,710,274

9,834

373,311,789 37,044,148 54,156,953 91,201,101

$155,455
383,625
2,549,160
1,946,001
3,723,870
3,225,695
4,100,648
7,891,226
13,088,468

$15,129
207,091
3,309,941
3,497,653
7,195,590
5,649,822
6,435,636
10,612,097
17,233,994

$142
$170,584
590,716
760
5,859,101
4,405
5,443,654
16,298
10,919,460
38,998
8,875,517
81,427
10,536,284
154,945
18,503,323 393,688
30,302,462 2,330,959

4.36
10.67
18.65
23.01
24.08
23.09
21.95
21.15
20.24

121,929

121.03

$152
$313,697
813
899,605
4,243
4,374,477
16,431
1,889,601
38,736
3,021,434
97,181
2,818,249
3,582,426 298,536
9,226,351 838,759
7,053,922 3,526,961

4.72
11.89
20.78
24.24
26.09
27.22
39.91
38.02
54.48

*

CONSTRUCTION.
Reporting net income:

$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000..
$5,000,000 and over

2,555
2,070
1,107
1,031
115
78
29
12
11
2

Total
Reporting no net income..
Grand total

7,010
2,950

1

9,960

$2,371,045
6,649,423
7,564,053
21,053,935
7,796,607
11,578,310
10,349,714
8,975,736
24,264,817
12,948,372

$255,270
492,545
1,621,537
629,844
914,208
801,960
550,172
1,631,588
621,671

$58,427
407,060
2,752,940
1,259,757
2,107,226
2,016,289
3,032,254
7,594,763
6,432,251

113,552,012 7,518,795 25,660,967 33,179,762
2 28,209,391
85,342,621

7,518,795 25,660,967 33,179,762

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




17,448

2

Deficit.

129.84

75

STATISTICS OF INCOME.

TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS—Continued.
TRANSPORTATION AND OTHER PUBLIC UTILITIES.

Income classes.

Number.

Net income.

War
Per cent
profits
Income and excess Total tax. Average of total
amount tax to
profits
tax.
net
of tax.
tax.
income.

Reporting net income:
$0 to $2,000
$2,000 t o $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000..
5,000,000 and over

7,229
2,462
1,079
1,321
234
269
126
86
86
30

Total
Reporting no net income..
Grand total

12,922
7,677

$5,298,409
7,767,859
$315,643
7,505,566
514,243
28,970,192 2,477,080
16,314,273 1,427,709
42,457,258 3,955,536
44,084,094 4,059,245
59,499,227 5,552,487
179,8411815 16,736,792
437,392,234 40,807,751

4.6i

$42,424
$145
$358,067
229,498
689
743,741
1,764,852 4,241,932
3,211
1,111,340 2,539,049
10,851
2,329,187 6,284,723
23,363
2,761,129 6,820,374
54,130
3,037,822 8,590,309
99,887
275,517
6,957,680 23,694,472
4,542,688 45,350,439 1,511,681

829,130,927 75,846,486 22,776,620 98,623,106
150,505,207

9.91
14.64
15.56
14.80
15.47
14.44
13.17
10.37

i 17,324

U1.97

$18,202 379
$168
44,448,769 11, 799,934
$509, 597 $2,309,531
,183 667 5,962,507
54,457,309
778,840
771
198,886,171 15, 926,059 21 ,910, 284 37,836,343
4 ,098
108,822,595 8, 814,972 17 ,174, 724 25,989 696
16 ,596
142,505,450 11, 430,165 25 ,077, 896 36,508 061
38 ,268
85,780,723 6, 814,909 15 ,069, 614 21,884 523
87 ,538
74,968,951 6, 068,761 12 ,653, 752 18,722 513
173 ,357
104,091,098 8, 740,053 13 ,884, 570 22,624 623
390 ,080
79,009.885 6, 370,682 14 ,404, 441 20,775 123 2.967 ,875

2

5.20
10.95
19-02
23.88
25.62
25.51
24.97
21.74
26.29

678,625,720 75,846,486 22,776,620 98,623,106

20,599

TRADE.

Reporting net income:
$0 to $2 000
$2,000 to $5,000
$5,000to$10,000 . . . .
$10,000 to $50,000
$50,000 to $100,000
$100,000 toS 250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000..
$5,000,000 a n d over

18
13, 735'
7, 735
9, 234
1, 566
954
250
108
58
7

Total
Reporting no net ineome..
Grand total

52, ?78
26, 607
78, 885

911,173,330 6Q 744,375
2 339,482,009

m

868 545 192,612, q?o

1

5 , 7?,5

1

21.57

571,691,321 69, 744,375 122 ,868, 545 192,612, 920

PUBLIC SERVICE—PROFESSIONAL, AMUSEMENTS, H O T E L S , ETC.
Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to 11,000,000...
$1,000,000 to $5,000,000..
$5 000 000 a n d over

Total
Reporting no net income..
Grand total

$4,348,324
9,273,890
9,585,582
35,916,481
17,079,579
19,832,153
12,550,890
15,804,338
21,099,625

5,460
2,902
1,360
1,735
250
133
39
24
11
11,914
5,576
17,490

$364,990
642,239
2,858,939
1,365,504
1,576,386
1,033,103
1,254,932
1,736,945

$64,648
481,046
4,647,795
2,807,758
3,577,821
2,367,432
3,136,540
3,631,458

$429,638
1,123,285
7,506,734
4,173,262
5,154,207
3,400,535
4,391,472
5,368,403

$148
826
4,327
16,693
38,753
87,193
182,978
488,037

4.63
11.72
20.90
24.43
25-99
27.09
27.79
25.44

145,490,862 10,833,038 20,714,498 31,547,536
29,199,368

14,888

122.35

2

116,291,494 10,833,038 20,714,498 31,547,536

1
Average for returns reporting net income of $2,000 and over.
5375°—22
6




aDeficit.

76

STATISTICS OF INCOME.

TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS—Continued.
FINANCE, BANKING, INSURANCE, ETC.

Income classes.

Reporting net income:
$0 to $2,000
.
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000..
$5,000,000 and over
Totai

Reporting no net income..
Grand total

Number.

Net income.

22,222
13,670
8,741
8,757
1,022
669
199
104
85
15

$18,554,952
44,408,451
61,468,600
176,563,130
70,675,957
102,116,817
68,353,358
70,040,931
162,759,792
158,362,131

Per cent
War
profits
Income and excess Total tax. Average of total
amount tax to
tax.
of tax.
profits
net
tax.
income.

$1,649,629
3,961,239
13,590,630
5,620,665
8,068,269
5,319,467
5,456,369
11,801,836
11,957,673

$115,562
1,093,169
7,694,812
3,824,324
5,932,073
4,101,709
4,144,273
11,594,234
13,075,673

55,484 933,304,119 67,425,777 51,575,829 119,001,606
23,418 2 293,936,196
78,902

3.97
8.22
12,06
13.36
13,71
13.78
13.71
14.37
15.81

$1,705,191
$129
5,054,408
578
21,285,442
2,431
9,444,989
9,242
14,000,342
20,927
9,421,176
47,343
9,600,642
92,314
23,396,070
275,248
25,033,346 1,668,890
13,578

i 13.01

639,367,923 67,425,777 51,575,829 119,001,606

COMBINATIONS, PREDOMINANT INDUSTRY NOT ASCERTAINABLE.
Reporting net income:

$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000..
$5,000,000 and over

Total
^deporting no net income..

1,436
1,672

$452,433
917,763
1,139,978
4,844,196
3,718,338
7,210,463
8,093,328
8,678,321
5,734,474
26,113,620

Grand total

3,108

2

$33,822
78,923
401,053
403,152
618,884
685,064
742,933
483,873
2,514,887

$3,097
34,748
330,690
447,476
756, 789
995,561
1,213,457
857,013
664,731

66,902,914
34,527,084

5,962,591

5,303,562 11,266,153

32, 375,830

620
294
164
221
52
44
22
12
4
3

5,962,591

5,303,562 11,268,153

$36,919
$126
113,671
693
731,743
3,311
850,628
16,358
1,375,673
31,265
1,680,625
76,392
1,956,390 163,033
1,340,886 335,222
3,179,618 1,059,873
1

13,807

4.02
9.97
15.11
22.88
19.08
20.77
22.54
23.38
12.18
1

16.95

CONCERNS IN LIQUIDATION.
Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to$100,000......
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000...
$1,000,000 to $5,000,000 .
$5,000,000 and over

1,299
296
147
141
21
14
6
2

$936,251
926,228
1,046,824
2,830,692
1,570,815
2,202,168
2,042,092
1,450,160

$32,394
70,571
212,325
127,467
148,221
117,878
126,896

$1,889
31,053
237,373
219,266
466,688
444,458
32,493

$34,283
101,624
449,698
346,733
614,909
562,336
159,389

$116
691
3,189
16,511
43,922
93,723
79,695

3.70
9.71
15.89
22.07
27.92
27.54
10.99

Total
Reporting no net income..

1,926
4,367

13,005,230
2 72,571,091

835,752

1,433,220

2,268,972

13,619

i 18. 80

6,293

2 59,565,861

835,752

1,433,220

2,268,972

Grand total
1

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




2 Deficit.

77

STATISTICS OF INCOME.

TABLE 10.—CORPORATION RETURNS—DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS—Continued.
INACTIVE CONCERNS.

Income classes.

Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000....
$100 000 to $250,000
$250,000 to $500,000...
$500,000 to $1,000,000
$1,000,000 to $5,000,000 .
$5,000,000 and over

Number.

Net income.

1

$10,855
42,433
21,247
42,491

31
25,436

117,026
2 4,202,182

25,467

Total
Reporting no net income..

10
14
4
3

2

War
Per cent
profits
oitotal
Income and excess Total tax. Average *tax to
amount
tax.
profits
of tax.
net
tax.
income.

4,085,156

$2,012
1,271
2,924

$2,321
1,798
3,660

SI 66
450
1,220

5.47
8.46
8.61

6,207
fi

$309
527
736

1,572

7,779

*370

17.33

207

1,572

7,779

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




* Deficit.

78

STATISTICS OF INCOME.

TABLE

11.—PERSONAL

RETURNS—DISTRIBUTION BY
CLASSES.
[Income returned for the calendar year ended Dec. 31,1920.]
ALABAMA.

INCOME

. Exemption from
normal tax.
Income class.

$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 t o $5,0001-,
$4,000 t o $5,000....
$5,000 to $6,000....
$6,000 to $7,000....
$7,000 to $8,000....
$8,000 t o $9,000....
$9,000 t o $10,000...
$10,000 to $11,000. .
$11,000 to $12,000..
$12,000 to $13,000..
$13,000 t o $14,000..
$14,000 to $15,000.. - $15,000 to $20,000..
$20,000 t o $25,000
$25,000 t o $30,000..
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000 .
$60,000 to $70,000
$70,000 to $80,000..
$80,000 to $90,000
$90,000 to $100,000.
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 t o $400,000
$400,000 to $500,000
$500,000 t o $750,000
$750,000 to $l,000,0CHI
$1,000,000 to $l,500,(XX).
$1,500,000 to $2,000,(XX).
$2,000,000 t o $3,000,(XX).
$3,000,000 to $4,000,(XX).
$4,000,000 to $5,000,(XX).
$5,000,000 and over
2

Number
of
returns.

5,099
12,982
9,595
12,388
164
6,285
49
2,337
1,102
708
455
329
247
200
167
125
84
92
228
106
71
75
38
18
15
5
6
7
6
1

Classes grouped ..
Grand total.

Net
income.

Personal
Dividends.
exemption.

$7,971,996 $10,666,910
19,385,057 13,076,161
21,800,601 24,386,740
30,855,592 22,798,460
513,233
531,261
21,435,154 13,735,756
101,339
231,609
5,255,892
10,387,651
2,394,586
6,041,824
1,533,123
4,581,638
972,983
3,388,611
703,325
2,782,575
531,150
2,341,477
429,800
2,087,959
349,100
1,922,680
259,840
1,563,950
179,400
1,136,811
183,920
1,323,872
482,400
3,897,950
222,772
2,355,983
151,000
1,926,843
152,200
2,615,211
75,800
1,704,569
35,600
986,336
27,200
961,637
8,800
371,220
14,600
497,318
11,600
652,024
(2)
(2)
(2)
(2)

$162,714
313,467
102,254
799,088
65,315
642,953
176,984
665,320
583,194
481,612
337,025
337,602
308,325
311,172
399,568
271,842
229,122
176,067
850,092
527,734
497,173
646,280
632,732
185,766
227,011
151,858
68,252
185,229
(2)
(2)

Normal
tax.

Surtax.

Total
tax.

$250,834

$250,834

319,669

319,669

300,195

300,195

196,406
133,174
112,258
101,910
93,974
84,144
81,535
73,707
66,380
47,358
63,959
176,792
114,035
100,640
135,195
80.689
58; 006
54,079
18,021
32,175
39,091
(2)
(2)

$5,266
13,765
17,670
20,993
23,414
25,515
28,264
26,859
22,170
29,410
111,966
96,968
103,136
190,544
166,780
120,442
140,141
63,520
95,770
142,267
(2)
(2)

196,406
138,440
126,023
119,580
114,967
107,558
107,050
101,971
93,239
69,528
93,369
288,758
211,003
203,776
325,739
247,469
178,448
194,220
81,541
127,945
181,358
(2)
(2)

865,524

15,800

172,079

53,000

250,719

303,719

52,984 156,604,933

99,269,490

10,507,830

2,787,226

1,695,579

4,482,805

ALASKA.
$1,000 t o $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 t o $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 to $12,000
$12,000 t o $13,000
$13,000 to $14,000
414,000 t o $15,000
1
2

925
4,453
1,042
2,359
47
986

$1,110,250
6,237,254
2,396,625
5,898,049
150,450
2,949,340

$1,488,600
4,453,400
2,384,600
3,160,200
114,900
2,070,500

22
18
15
10
5
4
2
2
2
3

101,353
100,708
97,091
73,177
41,391
36,847
20,214
23,352
25,374
40,902

46,200
43,800
26,800
19,000
10,400
9,400
3,400
4,400
4,600
5,800

$71 355

14,000
1,312
3,548
10,260
3,716
5,475
5,752

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




$71,355

109,015

109,015

35,153

$14,675
12,460
39,729

35,153

1,669
2,226
3,005
2,453
1,466
1,246
1,025
740
1,260
2,413

$106
295
364
310
345
229
354
449
816

1,669
2,332
3,300
2,817
1,776
1,591
1,254
1,094
1,709
3,229

STATISTICS OF INCOME.
TABLE

79

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.

BY

INCOME

ALAS KA—Continued.
Exemption from
normal tax.
Income class.

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

Classes grouped 2
Grand total

Number
of
returns.

Net
income.

Personal
exDividends.
emption.

Normal
tax.

Surtax.

Total
tax.

(2)

3

(2)

(2)

(2)

(2)

(2)

1

(2)

(2)

(2)

(2)

(2)

(2)

1

1

$98,398
9,899

$7,200

$200

$6,720

$5,591

$12,311

19,400,775

13,853,200

111, 127

239,746

8,859

248,605

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

2,489
5,629
4 581
6,754
85
2,821
16
1,001
537
292
164
76
79
52
43
20
12
22
54
22
20
22
12
3
2
1

$4,125,041
9,012,124
10,374,481
16,513, 822
281,880
9,565,756
70,281
4,515 706
2,922,472
1,883,044
1,230,351
643,713
750,401
511,039
493,025
250,695
161,374
319,319
90S, 267
481,278
561,094
748,994
527,638
170 375
(2)

$5,421,748
5,766,600
11,535,960
11,284,200
231,332
5,790,136
41,364
1 990 800
1,009,483
521,584
261,100
131,900
134,600
83,900
71,280
33,400
17,800
28,600
75,900
35,000
25,800
27,762
16,400
4,300
(2)

(2)

(2)

$10,977
12,981
111,606
50,622
83,640
88,234
49,453
198,763
290,497
286,678
178,003
86,687
135, 882
102,575
88,724
64,982
41,751
40,825
253,403
169,081
204,957
228,628
290,912
120,230
(2)
(2)

1

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




$i30,237

$130,237

208,485

208,485

147,928

147,928

96,224
69 558
49, 880
40, 829
23,073
28,407
22,153
20,586
9,680
6,373
16,211
40,376
23,001
25,390
39,253
22,404
4,698
(2)

$2,282
5,489
6,552
4,840
7,578
6,511
7,204
4,186
2,990
7 062
25,193
19,487
31,662
53, 223
50,381
21,714
(2)

96,224
71,820
55,369
47,381
27,913
35, 985
28,667
27, 790
13,866
9,363
23,273
65,569
42,488
57,052
92,476
72,785
26,412
(2)

(*)

(2)

(2)

80

STATISTICS OF INCOME.

TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.
ARIZONA—Continued.

Number
of
returns.

Income class.

BY

INCOME

Exemption from
normal tax.
Net
income.

Personal
exemption.

Normal
tax.

Surtax.

Total
tax.

Dividends.

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

Classes grouped2
Grand total

$225,313
$24,812

$2,000

$175,773

$5,157

$39,665

$44,822

67,280,486

44,545,949

3,365,844

1,029,906

295,999

1,325,905

ARKANSAS.
$1,000 to $2,0001...
$1,000 to $2,000
$2,000 to $3,0001...
$2,000 to $3,000
$3,000 t o $4,0001...
$3,000 t o $4,000
$4,000 to $5,000!...
$4,000 t o $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000....
$10,000 to $11,000...
$11,000 t o $12,000...
$12,000 to $13,000...
$13,000 to $14,000...
$14,000 to $15,000...
$15,000 to $20,000...
$20,000 to $25,000...
$25,000 t o $30,000...
$30,000 t o 140,000...
$40,000 t o $50,000...
$50,000 t o $60,000...
$60,000 t o $70,000...
$70,000 t o $80,000...
$80,000 t o $90,000...
$90,000 t o $100,000..
$100,000 t o $150,000.
$150 000 t o $200,000
$200,000 t o $250,000..
$250 000to $300 000
$300 0001 o $400,000 .
$400,000 to $500,000..
$500,000 t o $750,000.
$750,000 t o $1,000,OOC
$l,000,000to$l,500,0( )0.
$1,500,000 to $2,000,(X)0.
$2,000,000 to $3,000,0(X).
$3,000,000 to $4,000,0(X).
$4,000,000 to $5,000,(X)0.

1,768
7,254
9,818
8,474
339
4,929
67
2,300
931
556
388
256
188
141
92
67
69
48
209
73
42
56
22
9
6
2
3
3
2

1

$5 000 000 and over
Classes grouped 2

$34,921
59,330
332,995
257,627
158, 740
202, 784
150,421
391, 834
379,351
381,026
323,247
288,149
221,871
265,184
185,127
103,676
159,375
94,709
818,352
413,039
278,129
479,681
182,104
70,554
107,331
40,218
212,753
171,791
(2)

$2,650,146 $3,544,800
7,294,391
10,785,587
22,603,401 25.071,108
21,234,230 15,630,199
1,015,500
1,100, 751
16,847,177 10,830,469
180,954
292,902
4,923,767
10,289,381
1,994, 845
5,072,127
1,190, 724
3,602, 855
822, 400
2,891,920
541,000
2,166,579
391,800
1,779,812
299,800
1,476,977
188,400
1,058,096
138,200
837,603
139,763
928,324
104,600
693,101
421,400
3,593,311
143,200
1,608, 438
80,200
1,1.53,138
109,200
1,924 888
47,800
1,004 283
19,200
497,312
14,000
385,669
4,800
144,479
50000
249,936
5,400
286,475
(2)
(2)

901 812

3,000
75,155,920

221,303

233,394

233,394

200 840
112,088
90, 208
86,341
70,719
68,358
54,564
43,028
37,527
40,419
32,248
158,774
83,197
59,584
97,931
58,364
31,148
20,618
7,697
6,131
8,599
(2)

200,840
116,122
100,839
101,456
87,080
85,990
72,720
58,620
51,959
58 485
47,428
262,092
148. 395
122,202
236 145
158.531
92,632
77.057
31,655
54,595
72,739
(*)

$4,034
10,631
15,115
16,361
17,632
18,156
15,592
14,432
18,066
15,180
103,918
65,198
62,618
138,214
100,167
61,484
56,409
23,958
48,464
64,140
(2)

(2)

(2)

429,622

429,622

1,969,059

7,708,327

(2)

1,299,391

3,268,450

943,948

38,113 118,060,710

Grand total

$145 949

221,303

(2)

(2)

(2)

$1'45,949

CALIFORNIA.
$1,000 to
$1,000 to
$2,000 to
$2,000 to
$3,000 to
$3,000 to
$4,000 to

$2,000 i
$2,000
$3,0001
$3,000
$4,0001
$4,000
$5,0001

,

34,534
105,441
26,421
101,304
2,410
51,908
1,854

$54,555,655
158,446,989
59,930,216
250,056,927
8,284,726
179,418,831
8,204,535

$69,050,575
105,227,878
62,663,407
177,546,326
4,709,363
104,527,316
I 3,309,532

$3,828,953
932,271
6,125,556
1,611,595
4,907,889
3,136,387
6,962,719

$2,070,366

1
Nontaxable. Personal exemption and dvidends exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.




32,070,366

2,890,240

2,890,240

2,888,497

2,888,497

81

STATISTICS OF INCOME.
TABLE

11.—PERSONAL R E T U R N S - DISTRIBUTION
CLASSE S—Continued.

BY

INCOME

CALIFORNIA—Continued.
Exemption from
normal tax.

Income class.

$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000.
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
114,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to S50,000
$50,000 to $60,000
$60,000 to $70,000 .
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000....
$400,000 to $500,000....
$500,000 to $750,000....
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 and over
Classes grouped 2

Grand total

Number
of
returns.

27,437
14,380
8,252
4,699
3,241
2,368
1,728
1,434
1,170
961
831
2,604
1,315
814
773
417
238
129
97
54
38
88
17
9
4
1

Net
income.

Personal
Dividends.
exemption.

Normal
tax.

$122,733,494 $55,686,223 $3,277,652 $2,547,140
78,275,943 29,147,184 7,000,524 1,813,257
52,962,310 16,554,782 5,445,581 1,381,926
35,179,951 9,327,477 4,460,931 1,097,747
965,505
27,484,062 6,239,165 4,383,259
837,716
22,498,493 4,658,955 3,602,759
705,404
18,115,991 3,361,341 3,270,317
683,770
16,458,404 2,869,452 3,292,156
623,531
14,613,431 2,236,720 2,933,349
555,788
12,946,863 1,871,899 2,819,784
523,147
12,035,479 1,645,195 2,644,226
44,770,151 4,957,132 10,708,019 2,032, 404
29,193,909 2,560,858 7,853,940 1,387,024
1,562,210 6,180,219 1,074,029
22,271,912
26,628,037 1,438,219 8,501,479 1,258,935
866,635
764,000 7,000,521
18,534,952
640,257
438,200 4,340,476
12,993,483
380,025
234,200 3,469,237
8,311,279
324,024
171,800 3,234,532
7,230,057
163,335
91,717 2,546,179
4,580,253
189,259
1,253,480
60,200
3,599,385
401,294
147,192 5,692,876
10,417,913
96,868
1,770,216
32,700
2,889,213
124,597
542,856
14,400
2,031,026
42,350
649,617
0,600
1,117,198
2
2
2
(2)
()
()
()

Surtax.

Total
tax.

$38,879
115,686
177,091
198,673
224,317
223,008
228,837
253,046
252,302
265,007
1,291,866
1,200,459
1,201,145
1,917,742
1,791,262
1,574,246
1,217,452
1,241,571
901,424
800,647
2,960,501
1,030,250
836,204
500,359
(2)

2,547,140
1,852,136
1,497,612
1,274,838
1,164,178
1,062,033
928,412
912,607
876,577
808,090
788,154
3,324,270
2,587,483
2,275,174
3,176,677
2,657,897
2,214,503
1,597,477
1,565,595
1,064,759
989,906
3,361,795
1,127,118
960,801
542, 709
(2)

1

(2)

(2)

(2)

(2)

(2)

(2)

1

2

2

2

( )

(2)

2

(2)

3,200

13,373

( )

( )

()

176,817

1,263,644 1,440,461

396,973 1,329,006,594 |674,115,418 134,392,931 28,741,887

21,705,618 50,447,505

2,235,526

COLORADO.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to S3,0001
$2,000 to $3,000.
$3,000 to $4,0001
$3,000 to $4,000 1
$4,000 to $5,000
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000....
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000.......
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
1
2

10,933
16,303
11,453
16,626
259
8,958
32
3,909
1,598
1,032
687
458
387
239
194
164
133
118
299
130
93
81
44
18
18
7
6
2

$17,359,585
24,586,097
25,996,540
41,294,812
823,035
30,688,273
152, 728
17,506,172
8,742,010
6,672,224
5,129,187
3,889,112
3,680,671
2,504,527
2,224,210
2,051,874
1,789,656
1,711,834
5,155,405
2,886,657
2,542,166
2,829,164
1,938,150
986,357
1,167,332
524,491
500,715
193,248

$22,994,023
$280,379
16,326,676
133,706
$327,336
28,793,744
374,260
30,221,740
424,401 "429," 092
765,584
139,914
18,015,273
651,065
481,817
64,880
83,941
343,156
8,187,932
695,305
196,890
3,311,719
689,858
166,317
2,165,294
718,563
150,401
1,402,533
689,940
125,149
940,163
738,290
126,626
774,500
719,431
91,664
484,200
546,832
86,067
389,800
475,244
87,736
315,800
361,954
73,306
281,300
362,428
237,600
286,750
78,592
594,000 1,259,020
227,386
252,800
131,658
812,275
180,987 | 841,417
113,632
147, 400 ! 1,007,319
129,531
83,400
66,100
975,000
32, 800
25,924
641,00i
36,000 s
I 510,743
57,831
10,000
6,654
774,570 i
10,200 ! 504,812 i
3,627
2,000 ! 168,055 j
2,438

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




$327,336
**429*692

$7,597
19,099
26,858
29,591
36,918
30,952
32,610
35,002
34,961
37,703
148,685
125,518
137,026
207,923
185,428
120,916
172,526
90,664
97,128
43,807

343,156
204,487
185,416
177,259
154,740
163,544
122,616
118,677
122, 738
108, 267
116,295
376,071
257,176
250,658
337,454
251,528
146,840
230,357
97,318
100,755
46,245

82

STATISTICS OF INCOME.

TABLE

11.—PERSONAL RETURNS—DISTRIBUTION BY
CL AS SE S—Continued.

INCOME

COLORADO—Continued.
Exemption from
normal tax.
Income class.

Number
of
returns.

$100,000 to $150,000....
$150,000 to $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000 to $750,000....
$750,000 t o $1,000,000.
$1,000,000 t o $1,500,000
$1,500,000 t o $2,000,000.
$2,000,000 to $3,000,000
$3,000,000 t o $4,000,000.
$4 000 000 to $5,000 000
$5,000,000 and over
Classes grouped2

7
3
2
2
1
1
1

Net
income.

$869,737
482,086
473,516
554,318

Normal
tax.

Personal
exemption.

$610,119
550,879
469, 827
542,591

Total
tax.

Dividends.

$13,800
4,200
2,000
2,200

Surtax.

$252,834
166,498
199,129
247,611

$20,041
56
6,222

$272,875
166,554
199,129
253,833
(2)

i

4,400

i, 500,273

i5,H8

709, 519

724,667

74,198 219,277,184 137,048,948

19,540,162

3,570,397

3,196,503

6,766,900

i, 37i, 295

Grand total

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

16,555
46,761
14,773
32,163
2,468
16,182
688
7,321
2,591
1,855
1,234
830
644
530
425
365
259
248
790
475
267
327
162
87
66
39
19
18
30
12
8
2
1

$25,717,260 $31,873,801 $2,541,443
822,583 | $829,380
68,105, 814 46, 383,168
33,956, 512 35,422,845 2,850,746 |
1,449,487 ' ' 815,633'
80, 248, 361 58,611,560
5,427, 847
8,454, 250 4,858,256
1, 769,039
55,573,604 34,055,045
802,826
2,474,702
3,047, 895 1,092,798
612,205
32, 477, 815 15,014,918 2,242, 913
288,743
2, 741,146
14, 234, 595 5,001,003
259,513
11,983,852 3,679, 861 2,731, 296
233,610
9, 214, 885 2,387, 353 2,260, 061
186,951
7,018, 782 1, 595,053 2, 055, 603
179,083
1,760,44S
6,115,178 1,229,141
169,943
1,685,307
1,069,193
5,529,947
157,491
800, 297 1, 702,259
4,873,044
145,200
660, 709 1,685,861
4, 544, 719
121,349
1,121,179
487,200
3,492, 702
112,044
1,679,251
465,650
3, 591,923
446,985
5,897,882
13,642, 581 1,454,620
355,005
852, 623 5,19-J, 436
10,606, 541
228,077
445, 239 4,274,373
7,377, 850
348,612
593,159 6, 348, 548
11,186,541
210,581
245,667 4,600,018
7, 218, 025
148,463
149,557 4,234, 263
4,747, 707
95,133
116,209 2,942,713
4,221,286
109,661
71,0o2 1,493, 764
2,918, 688
45,150
30,400 1,127,334
1,622, 761
69,727
787,650
31,800
1,712, 875
86,174
49,000 2,497,650
3,494, 560
45,927
15,800 1,591, 527
2,107,433
52,375
1,176,596
14,800
1,827,953
(2)
(2)
(2)
(2)

5,600

445,132

33,104

148,195 451,737,702 248,763,357

871,763

81,612,057

7,188,945

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




$829,380
815,633
'802," 826
$11,063
33,229
48,593
52,838
60,811
62,053
71,775
77,400
67,734
78,765
395,228
440,274
402,307
798,236
700,452
578,917
616,184
503,175
322,772
382,406
962,471
766,281
756,854
(2)

612,205
299,806
292,742
282,203
239,789
239,894
231,996
229,266
222,600
189,083
190, 809
842, 213
795, 279
630,384
1,146, 848
911,033
727,380
711,317
612, 836
367,922
452,133
1,048,645
812,208
809,229
(2)

395,835

428,939

8,585,653 15,774,598

83

STATISTICS OF INCOME.
TABLE

11.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSE S—Continued.
DELAWARE.

Income class.

Number
of
returns.

Exemption from
normal tax.
Net
income.

Normal
tax.

Personal
ex-

Surtax.

Total
tax.

Dividends.

emption.
$1,000 t o $2,000 i
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000.. .
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000.. . .
$11,000 t o $J 2,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $80,000
$30,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000
$250,000 t o $300,000..
$300,000 t o $400,000
$400,000 t o $500,000.. .
$500,000 t o $750,000....
$750,000 t o $1,000,000
$1,000,000 t o $1,500,000
$1,500,000 t o $2,000,000
$2,000,000 t o $3.000,000
$3,000,000 t o $4 000 000
$4,000,000 t o $5,000,000
$5,000,000 a n d over .

Classes grouped2
Grand total

2,021
6 128
2,945
4 073
81
1 568
51
685
340
218
161
108
68
64
42
51
34
25
101
53
30
39
14
14
2
8
1
3
6
2

1

$3,352,755
8,920,630
6,611,749
10,036, 383
257, 346
5 355 987
229,617
3 062 159
1,864,115
1,404,613
1,208, 591
926, 742
646,839
669, 226
481,624
636, 277
460,092
360,546
1,732, 514
1,174, 577
825,017
1,294,605
628,662
752,067
128,697
599,400
(2)
286,325
684,729
(2)

$4,119,741
6,191,381
7,277,292
7,689, 931
199, 787
3,349,109
.102,764
1,401,952
689, 273
443, 275
317,100
202, 852
126,000
120,600
91,000
97,200
72,800
45,432
199, 318
103,000
58,400
79,400
24,800
28,800
3,200
14,000
(2)
4,000
8,000
2
()

$123,948
42,492
154,955
112,973
102,247
153, 309
202,973
190,161
273,875
243,913
313,057
372,213
240, 880
162,408
122,073
299,969
186, 663
85,183
718,575
683, 876
510,539
845,746
386, 810
448,665
88,860
1,291,946
(2)
154,768
938,505
(2)

(2)

(2)

(2)

$108 201

$108,201

89 939

89,939

74 827

74,827

58 727
38, 738
32,481
29,904
25,287
18,866
22, 624
16,523
20,765
13,564
15, 260
66,470
44,008
22,831
38,677
17,022
27,091
59
12,084
(2)
10,214
13,358
(2)

(2)

$1, 413
3,870
6,444
7,101
6,485
8,262
7,081
10,902
8,882
7,880
49,850
48,160
44,861
88,927
61,476
87,821
18,793
103,578
(2)
64,126
184,919
(2)

(2)

58,727
40,151
36,351
36,348
32,388
25,351
30,888
23,604
31,667
22,448
23,140
116,320
92,168
67,692
127,604
78,498
114,912
18,852
115,662
(2)
74,340
198,277
(2)

(2)

;

1,461,122

1,041,437
18,937

55,633,321

5,000
33,065,407

10,912, 704

5,749

477,925

483,674

823,269

1,298,756

2,122,025

DISTRICT OF COLUMBIA.
$1,000 to $2,000 !
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to$8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 t o $11,000
$11,000 t o $12.000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
1
2

6,326
24,900
5,540
15,558
122
8,245
165
3,527
1,438
867
575
425
324
219
188
171
115
110
334

$9,560,719
37,916,494
12,554,012
37,953,301
369,727
28,355,238
684,249
15,792,459
7,835,969
5,574,819
4,283,752
3,617,107
3,064,677
2,291,070
2,158,959
2,130,894
1,552,487
1,592,031
5,760,553

! $12,489,628
I 25,116,685
| 13,566,016
I 25,287,709
!
278,516
16,207,470
I
423,575
6,704,632
3,002,994
1,851,255
1,135,681
859,163
623,658
420,400
376,714
314,600
204,800
221,300
615,458

$179,060
248,056
113,543
662,748
120,445
783,356
270,641
1,199,912
584,887
627,654
556,665
470,353
520,014
404,293
406,026
485,646
419,744
295,534
1,535,900

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




$506,511

$506,511
' "477," 850*
*

477,850

**452,"967

452,967

316,099
177,255
137,200
126,830
107,812
109,423
87.781
88^ 805
86,907
60,504
69,574
253,081

$4,850
14,632
22,506
24,736
30,378
28,022
31,780
36,391
30,209
34,899
166,320

316,099
182,105
151,832
149,336
132,548
139,801
115,803
120,585
123,298
90,713
104,473
419,401

84

STATISTICS OF INCOME.

TABLE

11 .—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.

BY

INCOME

DISTRICT OF COLUMBIA—Continued.

Exemption from
normal tax.
Income class.

Number
of
returns.

Net
income.

Normal
tax.

Personal
exemption.

$20,000 to $25,000...
$25,000 t o $30,000...
$30,000 t o $40,000...
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000,.
$70,000 t o $80,000...
$80,000 t o $90,000
$90,000 t o $100,000..
$100,000 to $150,000.
$150,000 t o $200,000.
$200,000 t o $250,000.
$250,000 t o $300,000.
$300,000 t o $400,000.
$400,000 t o $500,000.
$500,000 t o $750,000
$750,000 t o $1,OOO,OCK)..
$1,000,000 t o $1,500,0 30
$1,500,000 t o $2,000,0 90.
$2,000,000 t o $3,000,0 30
$3,000,000 t o $4,000,0 30.
$4,000,000 t o $S,O00,(X30 1
$5,000,000 a n d over.
1
Classes g r o u p e d 2
Grand total

$3,627,663
3,227,736
3,941,770
2,481,662
1,865,571
1,608,084
1,399,729
922,536
566,414
3,013,963
(2)
492,060
775,875
(2)
(2)

$307,200
225,266
207,064
106,200
62,400
50,200
31,800
19,000
10,800
33,800

$683,732
1,002,711
1,299,333
1,052,024
899,515
531,728
573,206
306,376
317,316
1,703,226
(2)
158,585
498,374

1,416, )94

5,200

69,730 208,388,174 110,764,184

Surtax.

Total
tax.

Dividends.

163
119
114
56
34
25
19
11
6
25
1
2
3
1
2

$186,509
156,754
178,040
104,734
79,794
79,939
56,133
45,586
17,870
103,430
(2)
26,186
21,623
(2)
(2)

$149,103
172,309
286,331
239,390
228,864
235,217
212,791
179,949
125,353
855,210
(2)
210,256
338,055
(2)
(2)

649,853

71,092

692,792

763,884

19,560,456

4,186,289

4,350,343

8,536,632

2,000
3,000
()
(2)
2

8

$335,612
329,063
464,371
344,124
308,658
315,156
268,924
225.535
143;223
958,640
236,442
359,678
(2)
(2)

FLORIDA.
$1,000 t o $2,000 1
$1,000 t o $2,000
$2,000 t o $3,000 1
$2,000 t o $3,000
$3,000 t o $4,000 1
$3,000 t o $4,000
$4,000 t o $5,000 1
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000.
$40,000 t o $50,000
$50,000 t o $60,006
$60,000 t o $70,000
$70,000 to$80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000...
$200 000 t o $250 000
$250 000 t o $300,000
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000 t o $750,000....
$750,000 t o $1,000,000..
$1,000,000 t o $1,500,000.
1
2

4,895
8,740
5,384
9,649
129
6,055
47
2,811
1,138
748
496
381
304
231
164
109
133
93
300
155
74
76
42
18
8
9
6
6
6

1
1
1

$7,672,312 $10,384,688
8,771,847
13,006,622
12,228,458 13,575,664
24,122,649 17,678,556
344,560
413,414
20,745,433 12,776,573
91,104
208,896
6,080,240
12,528,275
1,793,875
6,235,644
1,573,453
4,843,734
1,032,050
3,694,187
783,384
3,229,771
638,783
2,876,289
473,000
2,430,637
349,820
1,881,516
232,050
1,358,077
273,100
1,790,839
190,200
1,344,446
622,900
5,173,202
332,922
3,447,763
153,600
2,071,310
143,600
2,599,960
89,000
1,856,014
40,400
981,459
10,400
518,290
15,800
672,726
8,400
521,396
8,600
566,879
8,200
676,106

(2)
(2)
(2)

(2)

$184,392
38,210
206,351
172,658
109,617
347,887
108,530
480,936
510,248
469,412
405,533
380,553
459,353
399,383
307,867
230,208
349,348
211,248
980,676
952,408
535,873
678,419
831,421
446,832
2§7,234
145,680
246,424
387,800
680,562

(2)
(2)
(2)

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




$168,101

$168,101

258,047

258,047

309,666

309,666

245,479
142,365
121,145
113,471
112,529
104,905
94,600
74,944
59,464
78,064
61,037
251,752
169,856
100,172
130,700
75,346
44,097
23,403
35,413
22,859
18,421
16,389

(2)
(2)
<*)

$5,174
13,956
19,242
24,487
28,440
30,367
27,481
23,756
34,748
29,266
149,662
141,885
113,203
185,804
178,624
120,092
77,933
115,923
105,602
125,600
180,636

(2)
(2)
(2)

245,479
147,539
135,101
132,713
137,016
133,345
124,967
102,425
83,220
112,812
90,303
401,414
211,741
2x3,375
316,504
253,970
164,189
101,336
151,336
128,461
144,021
197,025

(2)
(2)
(2)

85

STATISTICS OF INCOME.
TABLE

11 .—PERSONAL RETURNS—DISTRIBUTION BY
CLASSES—Continued.

INCOME

1PLORII> A— Continued.
Exemption from
normal tax.
Income class.

Number
of
returns.

Net
income.

$1,500,000 to $2,000,000
$2,000,000 to $3,000,000.
$3,000,000 to $4,000 000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped2
Grand total

Personal
exemption.

Normal
tax.

Surtax.

Total

$656,503

$G78,599

tax.

Dividends.

1

$5,000

$1,151,600

42,210 141,105,124 78,481,769

12,676,663

$1,408,820

$22,096 j
2,854,321

2,388,384 5,242,705

$258,608

$258,608

390,908

390,908

GEORGIA.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to «9,000
$9,000 to $10,000
$10,000 to $11,000....
$11,000 to $12,000....
$12,000 to $13,000....
$13,000 to $14,000....
$14,000 to $15,000....
$15,000 to $20,000....
$20,000 to $25,000....
$25,000 to $30,000....
$30,000to $40,000....
$40,000 to $50,000....
$50,000 to $60,000....
$60,000 to $70,000....
$70,000 to $80,000....
$80,000to $90,000....
$90,000 to $100,000...
$100,000 to $150,000..
$150,000 to $200,000..
$200,000 to $250,000..
$250,000 to $300,000..
$300,000 to $400,000..
$400,000 to $500,000... .
$500,000 to $750.000..
$750,000 to $1,000,000
$1,000,000 to$l,500,0C0.
$1,500,000 to $2,000,000.
$2,000,000to$3,000,0C 0.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over..
Classes grouped 2 . . . .
Grand total

10,489
12,872
16,147
14,615
362
8,830
132
3,694
1,661
993
675
454
414
262
208
185
155
132
373
216
132
163
74
30
19
7
5
8
12
2
1
2

$16,397,118
19,460,868
36,878,422
36,353,746
1,174,849
30,100,516
568,023
16,313,689
9,072,744
6,423,794
5,043,275
3,845,063
3,922,321
2,747,059
2,386,587
2,302,594
2,091,827
1,906,843
6,408,146
4,825,154
3,617,763
5 630,366
3,282,406
1,650,979
1,234,339
523,700
417,074
775,479
1,437,341
332,731
(2)
(2)

$21,589,003
12,896,768
40,869,478
26,576,885
1,019,435
18,411,656
203,887
7,398,707
3,526,590
2,051,034
1,455,047
926,100
852,000
534,913
436,200
357,600
328,400
267,600
768,600
432,800
255,467
341,900
140,500
57,367
34,200
13,800
8,600
13,000
23,000
4,800
(2)
(2)

(2)

(2)

1 j

1,494,900

$409,418
133,412
788,747
347,840
299,747
519,302
434,575
731,190
705,606
859,494
620,367
629,883
920,011
716,582
531,027
541,651
433,461
489,534
1,737,866
1,449,282
1,078,362
1,997,143
1,224,856
477,577
476 178
134,278
122,693
550,623
450,576
124,311
(2)
(2)
(2)

460,451

460,451

327,768
194,840
157,093
146,664
123,074
134,559
94,298
88,915
881350
85,140
76,489
272,519
212,914
165,128
252,224
157,895
87,313
57,495
30,769
22,670
25,559
77,205
15,969
(2)
(2)

327,768
201,424
175,037
173,089
152,134
173,504
128,344
123,914
127,632
125,912
118,234
458,197
412,785
360,792
658,664
475,309
290,541
240,152
121,167
107,300
202,030
482,740
133,319
(2)
(2)

(2)

$6,584
17,944
26,425
29,060
38,945
34,046
34,999
39,282
40,772
41,745
185,678
199,871
195,664
406,440
317,414
203,228
182,657
90,398
84,630
176,471
405,535
117,350
(2)
(2)
(*)

(2)

6,600

638,576

75,369

742,369

817,738

73,325 228,619,716 141,801,937

20,574,168

4,080,186

3,617,507

7,697,693

HAWAII.
1,127 $1,739,077 $2,457,222
$53,784
$1,000 to $2,0001
3,005 4,393,419 3,007,056
26,729
$1,000 to $2,000
$55,579
1,479
3,465,823 3,952,312
186,491
$2,000 to $3,0001
2,797 7,010,639 4,760, 856
94,008
$2,000 to $3,000
89, £
142
184,788
475,601
392,377
$3,000 to $4,0001
1
Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.




$55,579
K9, 8£

86

STATISTICS OF INCOME.

TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.

BY

INCOME

H A W All—Continued.
Exemption from
normal tax.
Income class.

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

Number
of
returns.

2,197
53
1,385
369
276
163
102
90
51
44
37
35
42
84
45
45
39
23
24
12
8
8
5
19
4
2 |

1 i

Net
income.

Normal
Personal
exemption.

$7,580,702 $4,356,332
247,829
116,094
6,162,220 2,923,490
2,017,267
791,94L
1,780,044
583,068
1,218,259
323,400
859,337
209,628
858,237
169,300
530, 111
95,780
503,839
84,000
458,018
71,800
472,034
68,800
607,465
77,900
1,467,740
157,469
1,016,531
84,050
1,247,025
75,900
1,376,879
66,600
1,011,541
31,800
1,315,803
39,400
774,339
17,600
597,203
9,600
680,895
11,600
469,476
9,800
2,285,737
26,000
648,667
7,600
699,120
2

( )

2,000
(2)

tax.

Surtax.

Total
tax.

Dividends.

$181,802 I
169,600
292,434
235,141
332,014
328,916
230,266
358,136
154,467
205,986
152,277
217,707
294,417
614,673
662,065
710,069
869,510
648,552
1,107,276
658,704
480,739
693, 804
342,207
1,930,368
541,029
410,280
(2)

$121,977
118,389
41,663
38,650
27,577
22,320
22,848
18,137
14,343
15,139
11,915
17,204
47,733
24,821
35,832
34,574
27,805
23,380
14,373
4,874
1,428
11,673
39,348
7,414
27,840

$121,977
$1,587
5,170
6,416
6,181
8,642
6,413
7,390
7,717
9,274
13,346
43,521
42,877
68,447
102,270
96,797
161,406
113,675
102,808
134,880
103,310
643,510
225,294

118,389
43,250
43,820
33,993
28,501
31, 490
24,550
21,733
22, 856
21,189
30,550
91,254
67,698
104,279
136,844
124,602
184,786
128,048
107,682
136,308
114,983
682, 858
232,708

337,465
(2)

365,305
(2)

1,602,019
13,715

4,000

926,554

53,237

857,190

910,427

55,572,896

24,984,775

14,294,793

969,953

3,105,586

4,075,539

IDAHO.
3,166 $4,994,286 $6,852,132
$170,658
$1,000 to $2,000 i
$1,000 to $2,000
6,180
9,335,526 6,274,304
10,713
$2,000 t o $3,000 i
4,416 10,225,694 11,269,878
235,130
$2,000 t o $3,000
5,998 14,712,334 10,268,855
64,415
191
$3,000 t o $4,000 i
639,540
590,922
189,328
$3,000 t o $4,000
3,078 10,586,017 6,494,907
159,111
32
$4,000 t o $5,000 i
150,579
72,012
104,587
$4,000 t o $5,000
1,426 6,406,760 3,007,613
180,360
488
$5,000 t o $6,000
2,678,657
981,781
243,519
272
$6,000 t o $7,000
1,772,072
563,200
157,272
155
$7,000 t o $8,000
1,167,597
314,480
266,430
87
$8,000 t o $9,000
737,337
176,140
98,858
64
$9,000 to $10,000
602,765
119,400
144,347
47
$10,000 to $11,000
493,940
79,100
126,293
26
$11,000 t o $12,000
301,472
46,200
93,626
10
$12,000 to $13,000
124,383
23,600
16,056
16
$13,000 to $14,000
216,986
32,200
85,653
17
$14,000 t o $15,000
244,698
26,000
44,043
43
S 15,000 t o $20,000
737,879
60,000
206,512
23
$20,000 t o $25,000
504,542
42,100
138,619
10
$25,000 to $30,000
262,165
13,000
137,240
5
$30,000 t o $40,000
164,513
8,400
103,112
$40,000 to $50,000
2
$50,000 t o $60,000
107,644
2,800
3,804
1
(8)
$60,000 to $70,000
1
Nontaxable. Personal exemption and dividends exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$123,856

$123,856

177,462

177,462

158,031

158,031

129,266
64,581
46,442
32,604
22,939
20,777
18,235
9,461
5,345
6,905
11,572
36,024
25,295
9,910
4,287

$1,748
4,199
5,881
5,085
5,925
6,112
4,522
2,120
4,242
5,334
21,340
20,494
13,418
11,208

129,266
66,329
50,641
38,485
28,004
26,702
24,347
13,983
7,465
11,147
16,906
57,364
45,789
23,328
15,495

7,764

12,890

20,654

87

STATISTICS OF INCOME.
TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.

BY

INCOME

IDAHO—Continued.
Exemption from

normal tax.
Income class.

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

Number
of
returns.

1
1

Classes grouped * . . . .
Grand total

Net
income.

(2)
(*)

Normal
tax.

Personal
exemption.
(*)
(s)

8

(*)
(*)

Surtax.

0)

Total
tax.

Dividends.

(»)

$224,253
25,755

$5,400

$121,612

$12,625

$38,735

$51,360

67,391,639

47,324,424

3,101,298

923,381

163,233

1,086,614

ILLINOIS.
$1,000 to $2,0001. . .
$1,000 t o $2,000
$2,000 t o $3,0001...
$2,000 t o $3,000
$3,000 t o $4,000i...
$3,000 t o $4,000
$4,000 t o $5,000!..
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 to $9,000
$9,000 t o $10,000....
$10,000 t o $11,000...
$11,000 to $12,000...
$12,000 to $13,000...
$13,000 t o $14,000...
$14,000 t o $15,000...
$15,000 t o $20,000...
$20,000 t o $25,000...
$25,000 to $30,000...
$30,000 to $40,000...
$40,000 t o $50,000...
$50,000 to $60,000...
$60,000 to $70,000...
$70,000 to $80,000...
$80,000 to $90,000...
$90,000 to $100,000..
$100,000 to $150,000.
$150,000 t o $200,000.
$200,000 t o $250,000.
$250,000 to $300,000.
$300,000 to $400,000.
$400,000 to $500,000..
$500,000 to $750,000..
$750,000 to $1,000,OOC)"
$1,000,000 to $1,500,000.
$1,600,000 t o $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 t o $5,000,000
$5,000,000 and over.

Classes grouped 8 ...

Grand total.....

43,502
145,294
88,519
118,345
1,991
54,042
379
29,937
15,954
10,001
6,741
4,558
3,522
2,670
2,114
1,663
1,453
1,166
3,980
2,088
1,280
1,314
678
391
245
159
108
84
188
39
22
10
15
5
7

$71,447,177
216,849,142
204,141,369
291,077,054
6,644,675
183,943,138
1,586,722
133,438,918
87,159,166
64,478,883
50,375,544
38,645,469
33,382,334
27,992,924
24,279,704
20,869,578
19,599,451
16,908,755
67,086,378
46,596,125
34,982,569
45,032,792
30,148,041
21,361,601
15,869,523
11,887,756
9,203,902
7,927,627
22,909,256
6,787,205
4,882,646
2,814,237
5,184,928
2,204,911
4,284,796

2

(s)

$1,116,260
590,980 * §2," 807," 1.33*
2,277,064
1,272,418
2,980,355
1,440,675
2,999,148
2,721,669
1,091,903
3,147,451
2,746,872
5,953,488
2,023,409
5,407,646
1,694,736
5,304,435
1,567,832
1,323,302
5,077,511
1,267,947
4,567,489
1,120,728
4,072,857
1,026,478
3,590,973
886,202
3,657,693
866,830
3,982,153
743,567
3,535,251
3,066,841
14,683,418
2,193,510
12,651,154
1,673,445
10,543,106
2,065,362
15,561,647
1,404,735
10,913,557
897,950
9,328,653
637,132
8,148,881
506,064
5,412,335
381,779
4,531,154
325,294
5,042,242
911,123
12,503,251
189,293
4,941,692
119,501
6,383,056
157,980
795,843
176,009
3,786,184
280,410
2,128,069
96,819
4,047,757

(*)

$61,328
176,631
259,467
287,245
330,185
344,978
357,304
361,443
384,818
371,039
1,870,307
1,925,877
1,878,8:8
3,219,177
2,920,216
2,610,211
2,332,176
2,046;227
1,824,482
1,753,917
6,581,031
2,454,635
1,936,491
1,263,641
2,494,153
1,131,643
2,346,839

2,746,872
2,084,737
1,871,367
1,827,299
1,610,547
1,598,132
1,465,706
1,383,782
1,247,645
1,251,648
1,114,606
4,937,148
4,119,387
3,552,313
5; 284,539
4,324,951
3,508,161
2,969,308
2,552,291
2,206,261
2,079,211
7,492,154
2,643,928
2,055,992
1,421,621
2,670,162
1,412,053
2,443,658

(2)

(2)

(2)

(2)

(2)

(2)

4,623,761

55,155
38,915,462

2,000

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




2,980,355
2,721,669

(2)

542,467 1,836,956,942 985,177,317 195,111, 155

4,972,646

$2,*867;i33

(2)

(s)

1

$91,204,258
146,494,786
226,294,268
215,987,641
5,895,005
113,755,367
758,200
62,042,544
32,844,190
20,784,774
13,763,202
9,348,599
7,105,563
5,403,417
4,307,543
3,369,181
2,889,400
2,309,220
7; 991,787
4,066,775
2,473,784
2,504,419
1,328,833
711.487
428,250
312', 000
207,200
155,400
296,824
55,000
33,000
14,400
22,600
7,200
9,200

2,969,412

3,024,567

46,493,741 85,409,203

88

STATISTICS OF INCOME,

TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CL A S SE S—Continued.
INDIANA.

Income class.

Number
of
returns.

$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 t o $5,000
$5,000 to $6,000
$6,000 t o $ 7 , 0 0 0 . . . . .
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000....
$10,000 to $11,000...
$11,000 to $12,000...
$12,000 to $13,000...
$13,000 to $14,000...
$14,000 to $15,000...
$15,000 to $20,000...
$20,000 to $25,000...
$25,000 to $30,000...
$30,000 to$40,000...
$40,000 to $50,000...
$50,000 to $60,000...
$60,000 to $70,000...
$70,000 to $80,000...
$80,000 to $90,000...
$90,000 to $100,000..
$100,000 to $150,000.
$150,000 to $200,000.
$200,000 to $250,000.
$250,000 to $300,000.
$300,000 to $400,000.
$400,000 to $500,000.
$.500,000 to $750,000
$750,000 to $1,000,000
$1,000,000 to $1,500,0100.
$1,500,000 to $2,000,0100.
$2,000,000 to $3,000,0w.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over.

Classes grouped2
Grand total

BY

INCOME

Exemption from
normal tax.
Net
income.

Personal
exDividends.
emption.

17,925 $28,462,335 $36,815,936
46,429 69,989,235 46,692,405
25,478 57,803,135 64,140,723
52,150 128,885,742 94,172,754
1,553,104
494
1,563,374
23,034 78,789,169 47,431,271
668,071
148
266,636
11,055 49,163,646 22,312,647
3,805 20,694,805
7,922,326
2,078 13,488,682
4,336,412
1,439 10,758,982
2,958,051
8,336,633
984
2,035,288
7,031,272
740
1,531,700
5,642,675
540
1,116,200
5,187,116
453
926,000
4,244,261
340
688,500
3,721,394
276
568,400
3,767,471
260
522,000
755 13,039,737
1,508,906
419
9,289,972
818,964
209
5,694,036
392,390
252
8,638,947
502,200
133
5,902,050
257,600
70
135,000
3,822,448
37
72,600
2,392,697
24
44,500
1,786,296
18
33,800
1,529,625
9
18,400
843,306
24
44,400
2,931,093
3
5,200
491,518
2
4,000
427,790
3
(2)
(2)
2
1
(2)
()

$314,396
259,514
786,805
777,574
98,511
1,345,094
456,459
1,226,553
1,546,603
1,350,092
1,540,798
1,232,904
1,141,680
1,088,863
1,080,650
884,513
780,204
971,688
3,354,791
2,714,431
1,863,039
2,986,440
2,250,264
1,067,278
935,785
843,390
596,591
353.322
873,472
186,445
3,663
(2)
(2)

Normal
tax.

Surtax.

Total
tax.

$921,111

$921, 111

1,357,940

1,357,940

1,207,734

1,207,734

1,026,879
469,660
345,995
307,400
270,982
245,999
205,424
193,965
169,621
152,389
155,292
544,092
413,871
258,246
381,279
273,566
202,186
104, 576
73,716
69,476
39,456
162,520
23,714
32,729
(2)
(2)

$12,799
38,015
56,467
63,028
70,173
69,059
76,797
72,650
72,001
82,273
377,415
383,192
305,105
614,635
567,826
465,579
351,541
305,528
302,565
185,156
811,921
171,780
171,694
(2)
(2)

1,026,879
482,459
384,010
363,867
334,010
316,172
274,483
270,762
242,271
224,390
237,565
921,507
797,063
563,351
995,914
841,392
667,765
456,117
379,244
372,041
224,612
974,441
195,494
204,423
(2)
(2)

481,071

543,107

i

1,084,748

7,200

366,094

62,036

189,587 556,061,991 339,845,783

35,277,906

9,671,854

6,108,270 15,780,124

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

12,664 $16,767, 905 $17, 721,087
38,291 57,751, 192 38, 230,180
17,817 41,468, 974 54, 201,180
43,053 107,045, 337 76, 002,190
1, 296,234
1,460, 348
449
29,164 101,848,642 58, 718,734
442,773
495
160
733,
17 103 75 981,726 35, 881,091
16, 268,121
7,557 41,909,281
4,306 27,880, 181
9, 366,315
6 108,664
2,865 21,417, 172
,
2,006 17,007, 138
4, 199,094
1,536 14,576, 562
3, 244,875
2, 457,233
1,178 12,354, 667
946 10,855, 459
2, 000,232
724
9,044, 732
!, 547,700
541
7,282, 432
1, 140,660
486
7,038, 253
1, 031,830
2, 903,929
1,367 23,419,731
554 12,285, 737
1, 158,925
488,800
6,756, 482
248
229
470,600
7,735, 983
81
3,587, 772
153,200

$10,460
249,152
184,617
909,642
392,624
1,260,761
316,294
1,535,040
1,824,533
1,324,924
1,372,090
1,201,531
1,018,993
1,034,267
917,209
758,318
780,063
782,914
2,689,934
1,807,865
1,567,545
2,338,920
1,496,790

1
Nontaxablc. Personal exemption and dividends exceed net income.
3 Classes grouped to conceal net income and identity of taxpayers.




$787,190

$787,190

1,207,552

1,207,552

1 ,669,918

1,669,918

1 549 531
1,020;831
752,542
691,639
632,809
604,479
537,420
500,608
435,891
350,142
356,175
1,234,980
671,371
344,978
387,427
149,753

1 549 531
1 ,051,541
835,165
804,074
761,803
749,002
689,315
659,057
590,091
492; 205
510,358
1 ,905,695
1,173,092
706,580
929,083
494,856

$30,710
82,623
112,435
128,994
144,523
151,895
158,449
154,200
142,063
154,183
670,715
501,721
361,602
541,656
345,103

89

STATISTICS OF INCOME.
TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CL. ASSE S—Continued.
IOWA—Continued.

BY

INCOME

Exemption from
normal tax.
Number
of
returns.

Income class.

$50,0004o $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000...
$400,000 to $500,000....
$500,000 to $750,000....
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to$2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over

Classes grouped2
Grand total

I

Net
income.

30
14
7
8
6
6
1
1

$1,631,976
919,005
516,534
678,552
573,847

8
(2)

Normal
tax.

Personal
exemption.
$61,000
15,600
14,200
7,600
11,600

$666,186
581,224
199,971
528,605
192,698

Surtax.

Total
tax.

Dividends.

8

$69,065
24,626
24,051
16,083
28,596
(2)
(2)
(2)

1

$198,424
135,402
87,023
134,004
128,818
(2)
(2)
(2)

$267,489
160,028
111,074
150,087
157,414
(2)
(2)
(2)

311,685

364,790

j

1,031,674

13,200

360,855

53,105

183,398 631,560,789 335,156,847

28,304,025

14,100,762

4,676,228 18,776,990

KANSAS.
$1,000 to;$2,000 i
$1,000 to $2,000
$2,000 to.'$3,000 i
$2,000 t o $3,000
$3,000 to $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000.
$20,000 t o $25,000.
$25,000 t o $30,000.
$30,000 to $40,000.
$40,000 to $50,000.
$50,000 to $50,000.
$80,000 t o $70,000.
$70,000 to $80,000.
$80,000 t o $90,000.
$90,000 to $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 to $250,000....
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000 t o $7 50,000....
$750,000 t o $1,000,000. $1,000,000 to $1,500,000.
$l,500,000to|2,000,000.
$2,000,000to$3,000,000$3,000,000 t o $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped 2

Grand total
1

17,298 $27,406,398
18, 111 27,414,382
13,713 31,241, 935
18, 533 46,372, 778
364
1,178,187
13,566 46,641, 733
104
420, 293
8,746 39, 278, 684
2,516 13,763, 368
1,845 11,904, 883
7, 963, 092
1,067
5,94S, 075
701
4, 812, 438
507
3,610, 977
345
259
2,973, 660
239
2,982, 910
157
2,114, 443
146
2,118, 521
439
7,516, 411
4, 882, 962
220
3,341,104
122
118
4, 035, 375
56
2,465,304
34
1, 862, 810
17
1,069, 620
523, 501
7
748, 716
9
3
284, 734
13
1,536,13,5

$38,066,028
18, 211, 536
35,138,353
33,907,916
945, 417
28,635,285
218,173
18, 619,694
5,385, 367
3,987,116
2,236, 217
1,456, 853
1,053, 932
691, 700
542, 582
489, 600
315, 200
297, 000
883, 976
429,600
226, 800
230,300
98, 400
58,600
33,600
12,000
12, 200
3,400
21,800

$248,406
55, 294
170, 331
303,125
479, 513
508, 457
206, 911
1,093, 429
824, 951
952, 730
643, 911
554, 059
548, 664
416, 039
470, 431

$366, 843

i, 7I6

903,148
376,308
539, 275
205, 237
79,047
210,002
360
385,922

5,723,516

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




"" 496,* 774

789, 941
315, 757
310, 824
251, 692
215,120
184, 213
147, 856
121, 531
129, 344
88,712
93, 594
371, 904
240, 901
167,756
225,198
146,129
99, 541
62,800
33,368
44,000
21,998
96,010

453, 324
450, 412
1,348, 864
1,288, 010

99,255 306,413,429 192,208,645 15,133,155

$366, 843

"496,774

$10, 665
31,607
41, 769
45,153
47,759
44, 524
44,033
50, 363
40, 911
46, 720
214, 547
199, 686
180, 789
286, 739
236,120
227,414
152, 662
89, 913
144,706
63, 376
428,421

789, 941
328, 422
342, 431
293, 461
260, 273
231, 972
192, 380
165, 564
179, 707
129, 623
140, 314
586, 451
440, 587
348, 545
511, 937
382,249
326, 955
215, 462
123, 281
188,706
85,374
524,431

2,627,877 8,351,393

90

STATISTICS OF INCOME.

TABLE

11.—PERSONAL RETURNS—DISTRIBUTION B Y INCOME
CL AS SE S—Continued.
KENTUCKY.

Exemption from
normal tax.
Income class.

Number
of
returns.

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

Net
income.

Personal
exDividends.
emption.

9,672 $14,771,364 $19,516,438
19,562 29,042,379 19,476,349
10,204 23,224,174 25,893,455
16,998 42,015,643 31,103, 864
339
1,122, 970
954, 977
8,984 30,726, 211 18,926,053
73
251,397
155,123
4,937 22,052,504 10, 212, 585
1,837 10,081,675
3,781, 718
1,316
8, 448, 490
2,728, 811
907
6,786, 521
1,889, 904
573
4, 858, 047
1,169, 410
483
4,578, 569
956,000
331
3, 468,020
674, 214
289
3,322,537
560,157
250
3,131,046
505,400
204
2,754, 803
420,500
143
2,074,192
291, 200
477
8,164, 978
958,600
265
5, 890,286
509, 570
130
3,528, 227
253, 817
138
4, 769,954
271, 856
64
2,871, 571
125,600
36
1,982,291
69,000
16
1,004, 825
24,800
7
515,680
9,000
9
776,680
18,600
6
571,048
8,900
5
581,644
8,600
2
(2)
(2)
1
(2)
(2)

$337,296
263,417
455,772
361,364
253, 699
710,627
131,103
884, 910
1,178, 399
1,155, 523
923, 522
812,062
876,321
777, 793
724, 857
733, 802
593, 795
572, 277
2,322, 877
1,703, 383
1,165, 436
2,150,601
1,450, 020
983, 953
567, 974
86, 259
360, 601
264, 546
222,691
(2)
(2)

Normal
tax.

Surtax.

$373,340

Total
tax.

$373,340

427,307

427, 307

445,788

445, 788

437, 649
214, 489
203,087
193, 497
152,158
157, 950
123, 230
126, 380
121,180
118, 460
84, 319
333,975
262, 263
151, 230
186, 886
119, 704
79,636
37, 854
31, 921
40,136
22, 736
27,472
(2)
(2)

$8,655
24,822
34, 711
36,736
45, 552
42,695
48, 510
53,967
53,774
45,369
233, 434
242,938
188, 874
343, 855
282,104
239, 268
141, 493
87, 469
156, 053
127, 503
160,005

437, 649
223,144
227,909
228, 208
188, 894
203, 502
165, 925
174, 890
175,147
172, 234
129, 688
567, 409
505, 201
340,104
530, 741
401, 808
318, 904
179, 347
119,390
198,189
150, 239
187,477

8

$300,000 t o $400,000 . .
$400,000 t o $500,000...
$500,000 t o $750,000...
$750,000 t o $1,000,000
$1,000,000 t o $1,500,000
$1,500,000 t o $2,000,000
$2,000,000 t o $3,000,000
$3,000,000 t o $4,000,000
$4,000,000 t o $5,000,000
$5,000,000 a n d o v e r . . .

Classes grouped2
Grand total

511,504
78,258 243,879,230

17,524

38,622

183,042

221,664

141,479,501 23,042,404

4, 511,269

2,780, 829

7,292,098

5,000

LOUISIANA.
$1,000 t o $2, OOOi
$1,000 t o $2,000
$2,000 t o $3, OOOi
$2,000 to $3,000
j
$3,000 to $4,0001
$3,000 to $4, 000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6, §00
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000.......
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
1
2

8,078 $12,508,253 $17,174,985
14,809 21,489,038 14,896,309
10,269 23,238,624 26,029,822
12,245 31,350,512 20,902,344
867,989
769,596
10,054 34,547,205 19,549,547
66
294, 751
102,911
5,915 26,411,142 11,444,438
2,236 12,226,134
4,081,264
1,231
7,948,625
2,111,150
838
6,240,206
1,400, 801
530
4,500, 038
817,048
403
3,819,601
608,100
355
3,716, 408
505,500
265
3,053,161
391, 400
212
2,644,170
312,000
187
2,515,921
260,400
141
2,044,810
204,539

$97,676
83,865
137,812
260,321
215,666
583,613
208, 283
771,024
986,768
991,535
797, 485
870,663
643,016
743, 693
587,051
591, 706
597,854
588,900

$260,302

"576," 296'

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




$260,302

*4i7,'7i4"

569,282
301,844
229,136
203,098
158,115
153,471
150,150
132, 220
114,912
108,041
90,887

576,296
$9,340
22,966
30,990
34,853
37, 809
45,397
44,983
45,188
48,772
44,538

569,282
311,184
252,102
234,088
192,968
191,280
195, 547
177,203
160,100
156,813
135,425

STATISTICS OF INCOME.
TABLE

91

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSE S—Continued.

BY

INCOME

L O U I S I A N A—Continued.

Exemption from
normal tax.
Income class.

$15,000 t o $20,000
$20,000 to $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 to $50,000...
$50,000 t o $60,000...
$60,000 to $70,000
$70,000 t o $80,000...
$80,000 to $90,000
$90,000 to $100,000..
$100,000 to $150,000..
$150,000 t o $200,000.
$200,000 to $250,000..
$250,000 t o $300,000..
$300,000 to $400,000.
$400,000 to $500,000..
$500,000 to $750,000.
$750,000 to $1,000,0(X)
$1,000,000 to $l,500,0()0.
$1,500,000 to $2,000,0(K».
$2,000,000 to $3,000,0(X).
$3,000,000 to $4,000, (X
)0.
$4,000,000 to $5,000,CK)0.
$5,000,000 and over.

Classes grouped2
Grand total

Number
of
returns.

507
239
127
152
81
43
33
12
9
11
19
1
1
2
1

Net
income.

$8,714,383
5,292,625
3,547,322
5,332,478
3,616,125
2,340,893
2,148,053
888,470
780,961
1,043,265
2,516,122
(2)
(2)
(2)
(2)

Personal
Dividends.
exemption.
$694,367 $2,404,822
329,700 1,317,540
168,700 1,014,110
191,600 1,958,308
103,500 1,104,607
51,397
563,316
38,400
632,146
21,200
287,164
12,000
258,699
11,183
343,041
22,200
928, 094
(*)
(2)
(2)
2
()
(2)

Normal
tax.

$411,060
265,296
170,921
251,602
174,243
136,135
117,013
51,155
34,761
42,050
125,087
(2)
(2)
(2)
(2)

(2)

Surtax.

$250,597
216,129
194,455
390,823
352,185
284,832
318,434
151,282
156,616
232,030
770,704
(2)

P>
(2)

Total
tax.

$661,657
481,425
365,376
642,425
526,428
420,967
435,447
202,437
191,377
274,080
895,791

8
((22))

5,000

1,164,837

2i, 739

677,138

698,877

69,340 237,109,145 123,211,401

21,733,615

5,266,530

4,360,061

9,626,591

1,47i, 860

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

5,152 $7,996,790 $10,340,638
13,527 19,428,294 13,553, 222
5,981 13,634 789 14 922,985
10,466 26,022, 740 18,857,663
218
713,633
590,528
5,516 18,964, 236 11,676,469
38
175,292
51,128
3,021 13,455,234 6,343,097
1,029 5,643,805 2,161,128
675 4,356,104
1,381,747
441 3,291,947
946,724
257 2,181,284
524,027
213 2,020,899
412,602
171 1,793,039
331, 833
136 1,567,104
260,160
108 1,346,977
204,000
88 1,184,378
165,600
71 1,027, 765
133,600
246 4,181,148
469,049
117 2,572, 955
219,576
75 2,036,428
138,600
83 2,832,131
155,065
32 1,453,354
60,800
21 1,129, 772
40,600
10
652,216
16,247
8
605,126
14,800
5
417,824
8,200
4
384,276
7,400
2 . 239,330
3,200
2
326,495
4,200
1
(2)
(2)
1
2

(2)
(2)

(2)
(2)

$375,331
81,538
925,775
388,641
183,715
424,401
217,383
630,919
592,748
684,468
523,483
472,640
441,716
505,664
498, 556
369,460
390,540
265,380
1,254,090
1,152,920
844,125
1,286,452
808, 781
639,802
487,908
349,177
282, 299
182, 515
45,305
113,728
(2)

$239,910

$239,910

301,392

301,392

296,723

296,723

(2)
(2)

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




261,361
120,694
101,332
88,671
61,472
65,857
59,554
48,741
47,988
43,504
40,773
167,125
88,529
78;187
107,980
47,566
33,279
14,755
18,936
10,714
16,100
14,924
16,365
(2)

8

$3,856
11,140
16,015
16,421
19,982
22,188
23,302
22,987
23,076
22,633
118,940
104,519
108,792
201,862
144,055
135,614
96,800
105,485
81,182
86,626
67,471
113,857
(2)
(2)
(2)

261,361
124,550
112,472
104,686
77,893
85,839
81,742
72,043
70,975
66,580
63,406
286,065
193,048
186,979
309,842
191,621
168,893
111,555
124,421
91,896
102,726
82,395
130,222
(2)

8

92

STATISTICS OF INCOME.

TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.
M A I N E - Continued.

BY

INCOME

Exemption from
normal tax.
Income class.

Number
of
returns.

$2,000,000 to $3,000,000.
$3 000 000 to $4 000 000
$4,000,000 to $5,000,000.
$5,000,000 and over
2

Classes grouped
Grand total

Net
income.

Personal
exDividends.
emption.

Normal
tax.

Surtax.

Total
tax.

$1,820,181

$6,000

$1,704,371

$9,536

47,717 143,455,545

84,000,888

17,123,831

2,401,968,

2,490,451 4,892,419

$879,010

$879,010

$943,648

1953,184

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

Classes grouped ....
Grand total

12,584
44,135
16,420
32,410
590
18,412
10,074
2,902
2,314
1,528
1,065
807
621
482
399
320
291
960
540
297
329
181
102
71
51
33
12
43
19
5

$25,081,178
43,896,555
41,451,289
54,264,572
1,376,466
35,107,502

$701,309
444,304
602,991
1,086,824
692,559
1,762,238

985,833

985,833

1,041,137

1,041,137

44,723,626 20,898,234
5,730,179
15,881,974
14,910,937 4,748,679
11,394,858 3,169,388
9,025,433 2,117,569
7,637,406 1,600,814
6,492,555 1,229,931
942,867
5,538. 760
776,014
4,959,409
590,800
4,317,466
559,300
4,220,437
1, 865, 707
16,538,039
12,013,845 1,036,800
559,217
8,149, 894
619,047
11,293,494
333,800
8,036,259
183,400
5,545,619
125,078
4,592,452
90,400
3,802, 848
69,200
2,777,811
21,400
1,120,701
64,000
5,347,481
31,383
3,164,181
10,000
1,102,078

1,572,259
1,646,166
1,599,099
1,556,090
1,516,312
1,372,137
987,120
998,100
1,069,104
1,093,806
1,038,250
3,995,588
2,761,756
2,634,135
3,074,708
2,384,664
1,828,089
1,806,567
1,551,569
1,120, 279
563,444
2,667,762
1,925,946
370,710

885,080
369,719
378,770
331,167
299,046
268,952
254,732
225,637
200,372
170,401
179,056
747,994
582,375
373,328
562,817
411,867
265,833
217,204
178,430
133,036
51,750
222,351
106,866
56,840

885,080
382,091
$12,372
417,407
38,637
387,372
56,205
367,453
68,407
345,067
76,115
334,150
79,418
307,602
81,965
284,381
84,009
255,186
84,785
271,497
92,441
480,489 1,228,483
496,359 1,078,734
815,227
441,899
809,620 1,372,437
777,374 1,189,241
939,490
673,657
892,879
675,675
845,139
666,709
676,797
543,761
297,013
245,263
1,527,812 1,750,163
1,116,635 1,223,501
505,636
448,796

$19,722,300
65,411,843
37,813,882
79,732,203
2,006,198
62,863,415

1

(2)

(2)

(2)

(2)

(3)

(2)

1

(2)

(2)

(2)

(2)

(2)

(2)

1

(2)

(V)

2

2

2

(2)

2,058,044

()

()

5,400

1,040,798

80,238

148,000 482,195,448 248,556,169

47,464,683

10,459,841

()

1,150,989

1,231,227

10,729,392 21,189,233

MASSACHUSETTS.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001

40,623
102,059
49,501
90,016
1,983
54,214
1,149

$63,459, 814
148,018,156
111,637,340
226,224,992
6,574,182
187,632,535
5,147,042

$81,229,936
102,589,351
121,316,331
162,566,143
3,554,797
110,873,901
2,158,568

$3,603,148
1,316,640 $1,772,746
5,392,139
3,916,352 2,410,377
4,135,637
6,110,914 2,829," 402'
4,457,072

1
N on taxable. Personal exemption and dividends exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.




$1,772,746
2,410,377
2,829,402

93

STATISTICS OF INCOME.
TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSE S—Continued.

BY

INCOME

MASSACHUSETTS-Continued.
Exemption from
normal tax.

Income class.

$4,000 to $.5,000
$5,000 to $6,000
$6,000 to $7,000
S7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000......
$25,000 to $30,000
$30,000 t o $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000....
$400,000 to $500,000....
$500,000 to $750,000....
$750,000 t o $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over....
Classes grouped 2
Grand total

Number
of
returns.

Net
income.

Personal
exemption.

27,384 $121,449,963 $54,282,853
8,357 45,884,382 16,799,072
9,544,624
4,976 32,182,553
6,671,917
3,453 25,8,33,451
4,926,820
2,592 21.970,259
3,865,335
2,030 19,249,257
2,878,764
1,546 16,206,832
2,;-!10.550
\, 251 14,377,586
1,026) 071
1,016 12, 707,743
1,675,818
896 12,108,039
1,376,324
746 10,804,539
4,765,129
2,582 44,397; 936
2,752,031
1,488 33.117,260
1,519,948
991 27,100,180
2', 048,100
1,120 38,633,734
1,036,011
575 25,564,352
' 629,964
354 19,282,740
425,382
238 15,405,037
249,800
10,251,592
138
211,200
9,479,234
112
126,800
7,095,354
75
323,160
180 21,782,170
79,600
8,520,946
50
48,200
5,765,932
26
29,200
4,139,466
15
31,600
5,751,486
17
11,000
2,082,488
5
14,000
4,173,044
7
2
(2)
()
4
1

$6,331,995 $2,431,844
991,190
5,932,329
6,613,350
726,806
5,775,906
691,312
5,819,790
634,544
5,004,645
616,378
4,765,540
525,712
4,490,738
481,963
4,277,050
439,666
3,890,538
445,107
3,409,615
408,988
16,796,021 1,658,465
13,883,485 1,268,131
11,798,680 1,050,738
17,770,232 1,528,168
12,340,139
982.268
10,446,467
702,430
9,073,370
557,689
6,020,758
354,876
4,502,303
394,748
3,499,080
282,696
14,215,245
773.269
4,677,803
324,726
2,666,644
261, 762
1,954,412
182,868
3,245,050
216,200
918,977
91,433
1,630,454
204,150
(2)
(2)

1,740,991

210,530
26,451,182

9,200

Surtax.

Total
tax.

$29,864
91,774
136,240
165,779
190,675
199,704
212,033
217,468
237,056
237,778
1,274,883
1,363,290
1,458,945
2,766,108
2,465,397
2,340,827
2,264,641
1,750,000
1,865,377
1,572,801
6,220,155
3,047,226
2,354,852
1,846,330
2,748,107
1,054,517
2,275,317
(2)

$2,431,844
1,021,054
818,580
827,552
800,323
807,053
725,416
693,996
657,134
682,163
646,766
2,933,348
2,631,421
2,509,683
4,294,276
3,447,665
3,043,257
2,822,330
2,104;876
2,260,125
1,855,497
6,993,424
3,371,952
2,616,614
2,029,198
2,964,307
1,145,950
2,479,467
(2)

2,530,668

2,741,198

Dividends.

1,368,406,648)705,157,500 222,423,509

4,395,032
401,770

Normal
tax.

42,917,812 69,368,994

MICHIGAN.
31,672 $50, ,238,191 $66,572,824 $1,246,594
$1,000 to $2,000 1
413,520 $1,954,845
100,643 151,379,607 102,199,058
$1,000 to $2,000
39,062 88,865,810 97,597,855 3,333,826
$2,000 to $3,0001
71,785 176,300,416 130,403,229 1,062,294 1,811,707
$2,000 to $3,000
1,549 5,238,929 3,813,098 2,591,254
$3,000 to $4,000 1
1,348,244
26,886 92,051,659 56,314,002 2,227,261
$3,000 to $4,000
'754,353 1,420,560
414 1,800,578
$4,000 to $5,000i
959,640
11,199 49,781,362 23,591,461 2,500,469
$4,000 to 15,000
679,676
5,692 31,098,532 12,004,692 2,841,523
$5,000 to $6,000
561,488
3,467 22,391,860 7, 258, 886 2,384,969
$6,000 to $7,000
528,685
2,439 18,269,368 5,081,139 2,638,418
$7,000 to $8,000
452,352
1,667 14,133,031 3,437,626 2,296,688
$8,000 to $9,000
451,510
1,332 12,648,599 2,729,764 2,171,242
$9,000 to $10,000
378,425
962 10,091,247 1,949,238 1,806,878
$10,000 to $11,000
345,024
779 8,970,484 1,584,498 1,902,669
$11,000 to $12,000
312,543
1,291,313 1,691,640
632 7,881,979
$12,000 to $13,000
286,639
539 7,278,722 1,071,500 1,857,362
$13,000 to $14,000
258,995
872,302 1,570,317
437 6,336,852
$14,000 to $15,000
1,368 23,626,131 2,740,442 6,441,239 1,011,406
$15,000 to $20,000
791,225
813 18,200,147 1,619,847 5,420,267
$20,000 to $25,000
598,707
952, 850 4,512,931
492 13,422,353
$25,000 to $30,000
790,687
17,875,730 1,011,400 6,402,717
524
$30,000 to $40,000
447,697
461,061 4,260,347
236 10,458,129
$40,000 to $50,000
306,790
261,200 3,281,391
135 7,447,679
$50,000 to $60,000
256,861
187, 800 2,724,881
97 6,258,355
$60,000 to $70,000
171, 764
118,400 2,324,082
58 4,323,049
$70,000 to $80,000
1
Nontaxable. Personal exemption and dividends exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$1,954,845
1,811,707
1,348,244
$23,794
64,955
91,915
106,987
126,008
124,309
132,849
134,170
141,317
138,978
686,342
757,421
721,049
1,263,672
1,005,371
919,793
918,553
742,904

959,640
703,4 70
626,443
620,600
559,339
577,518
502,734
477,873
446,713
427,956
397,973
1,697,748
1,548,646
1,319,756
2,054,359
1,453,068
1,226,583
1,175,414
914, ti©8

94

STATISTICS OF INCOME.

TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CL ASSE S—Continued.
M I C H I G AN—C ontinued.

BY

INCOME

Exemption from
normal tax.
Income class.

Number
of
returns.

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

Classes grouped
Grand total

Net
income.

Normal
tax.

Personal
Dividends.
exemption.

Surtax.

Total
tax.

40
36
73
22
13
3
7

$3,383,389
3,447,626
9,095,741
3,848,310
2,837,462
839,880
2,401,696

$73,600
67,000
127,913
34,660
53,972
6,600
12,400

$1,684,945
2,011,653
5,508,189
2,900,125
1,945,531
393,453
965,838

$130,860
138,259
334,042
82,430
69,966
34,646
111, 791

$665,810
774,959
2,651,729
1,396,270
1,150,107
376,459
1,152,639

$796,670
913,218
2,985,771
1,478,700
1,220,073
411,105
1,264,420

2

13,456,335

2,400

13,205,330

4,359

8,613,638

8,617,997

305,075 895,679,238 526,258,383

99,940,403

15,611,263

24,881,998 40,493,261

$857,329

$857,329

MINNESOTA.
$1,000 to $2,000 V
$1,000 to $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,000 i
$3,000 t o $4.000
$4,000 t o $5,000 i
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 t o $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to$150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000..
$400,000 to $500,000....
$500 000 to $750 000
$750,000 to $1,000,000
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.

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

13,232
48,816
21,153
36,822
1,659
14,106
332
5,673
3,251
2,043
1,515
967
725
583
444
358
260
224
740
412
207
244
117
69
42
34
18
23
34
7
4
1
3

$20,907,799 $29,079,727
70,838,155 48,928,423
49,241,704 54,915,087
90,438,881 68,920,780
5,412,825
4,752,085
47,965,314 29,215, 201
1,524,556
682,934
25,306,023 11,718,327
17,803,447
6,83S, 125
13,204,934
4,306,447
11,274,360
3,236,437
8,193,557
2,066,475
6,876,575
1,530,816
6,096,518
1,204,666
5,102,685
936,167
4,469,223
757,156
3,507,448
541,117
3,249,617
462,800
12,711,342
1,502,710
9,180,221
817,050
5,641,252
426,000
8,351,121
468,806
5,287,118
216,400
3,779,186
125,800
2,716,386
80,600
2,529,533
60,000
1,536,441
27,400
2,180,096
48,200
4,166,050
59,200
1,210,557
16,000
891,883
3,000
(2)
(2)
(2)

1,617,434

(2)

$548,150
434,486
1,430,937
1,383,239
1,159,755
1,659,804
1,035,926
1,861,724
1,660,616
1,471,829
1,267,193
1,289,057
967,260
1,231,907
975,685
1,263,862
755,428
1,043,611
3,651,660
2,922,570
1,968,304
4,201,012
2,419,447
1,850,475
2,323,514
1,458,304
977,770
1,327,940
3,754,682
748,326
1,019,489
(2)
(2)

805,480

686,501

686,501

470,242
387,779
328,935
331,363
259,863
246,189
218,766
198,336
172,157
145,545
128,126
519,604
390,414
235,815
298,591
201,970
145,687
95,601
80,887
32,781
63,755
65,215
40,640
6,323
(2)
(2)

9,600

268,051

106,518

154,118 453,212,241 273,953,536

50,332,013

7,520,412

1
Nontaxable. Personal exemption and dividends exceed net income.
a Classes grouped to conceal net income and identity of taxpayers.




805,480

$13,273
39,348
56,763
62,112
68,334
74,882
74,981
76,553
68,738
71,311
365, 867
378,382
301,844
586,368
514,675
462,339
398,456
433,514
303,517
484,741
1,197,685
436,481
365,174
(2)
(2)

814,119

470,242
401,052
368,283
388,126
321,975
314,523
293,648
273,317
248,710
214,283
199,437
885,471
768,796
537,659
884,959
716,645
608,026
494,057
514,401
336,298
548,496
1,262,900
477,121
371,497
(2)
(2)

920,637

7,649,457 15,169,869

95

STATISTICS OF INCOME.

TABLE 11.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSE S—Continued.
MISSISSIPPI.
Exemption from
normal tax.
Income class.

$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$5,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000 ,
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000..
$400,000 to $500,000....
$500,000 to $750.000....
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4 000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped. ^
Grand total

Number
of
returns.

Net
income.

Personal
exDividends.
emption.

4,610 $7,109,960 $9,428,320
5,396 8,221,318 5,423,125
5,203 11,925,422 13,009,509
5,461 13,681,946 9, 822,034
242,000
97
324,110
3,384 11,627, 447 7,118, 217
164,560
73
324,159
1,613
7,201,143 3, 561,507
1,331,571
619 3,392,028
811,683
387 2,499,480
553,264
252 1,883,528
392,600
180 1,523,791
268,000
129 1,223,196
193, 800
92
964,837
171,400
80
915,394
107,700
54
674,102
73,000
36
484,968
77,800
40
580,356
251,800
122 2,066,532
120,800
59 1,325,737
82,800
38 1,053,555
100,000
49 1,703,087
30,600
16
709,129
25,200
10
543,003
22,600
11
731,048
5,000
3
221,712
5,400
3
262,059
(2)
1
(2)
2
(2)
(2)
1
1

(2)

$133,705
45,183
310,873
93,368
249,369
200,344
287,048
244, 551
267,827
217,304
170, 826
166,538
165,711
212,337
192,936
106,724
108,456
125,978
473,581
303,521
215,682
500,841
194,645
104,417
191,732
139,893
64,064
(2)
(2)
(2)

(2)

(2)

Normal
tax.

Surtax.

Total
tax.

$111,217

$111,217

153,628

153,628

172,848

172,848

138,735
75,588
65,563
57,452
52,184
44,279
33,964
34,711
28,873
21,251
27,751
94,097
64,711
53,083
84,130
35,956
30,912
39,844
5,728
14,925
(2)
(2)
(2)

138,735
77,860
72,702
66,680
63,733
56,464
45,863
48,113
40,246
30,759
40,538
152,226
120,191
110,173
208,197
104,335
96,698
150,592
43,489
68,270
a
(3)
(2)
()

(2)

$2,272
7,139
9,228
11,549
12,185
11,899
13,402
11,373
9,508
12,787
58,129
55,480
57,090
124,067
68,379
65,786
110, 748
37, 761
53,345
(2)
2
(2)
()
(2)

(2)

781,305
28,022

10,600

128,588

49,863

271,787

321,650

83,954,352

53,404,890

5,616,042

1,491,293

1,003,914

2,495,207

MISSOURI.
25,460 $39,862,192 $52,062,110 $1,170,612
$1,000 to $2,0001
208,512
$675,262
$1,000 to $2,000
35,366 52, 760,972 35,797,019
1,865,090
$2,000 to $3,000 i
20,984 47,814,570 51,605,686
638,120
"935," i85*
$2,000 to $3,000
34,547 85,765,423 61,640,211
770
$3,000 to $4,000 i
2,542,436 1,807,918 1,615,716
892,735
911,006
$3,000 to $4,000
17,272 59,418,363 35,605,304
385,294
995, 452
208
$4,000 to $5,000 i
927,640
862,121
$4,000 to $5,000
9,600 42,923,564 19,751,042 1,485, 721
509, 268
$5,000 to $6,000
4,278 23,306, 877 8,768,586 2,371,527
467,722
5,982,541 2,539,151
$6,000 to $7,000
2,941 19,029, 859
429, 862
$7,000 to $8,000
2,045 15,291,014 4,155,317 2,538,002
372,935
$8,000 to $9,000
1,425 12,063,643 2,872,317 2,262, 713
347,286
$9,000 to $10,000
1,083 10,286,532 2,169,081 2,066,359
302, 814
1,629,660 2,035,912
826
$10,000 to $11,000
8,647, 819
276,5*1
674
$11,000 to $12,000
7,722,573 1,347,714 1,980,136
279,33S
1,134,016 1,753, 588
575
$12,000 to $13,000
7,172, 569
224, 733
862,567 1,800, 518
445
$13,000 to $14,000
6,000,196
220,014
715,861 1,508,658
378
$14,000 to $15,000
5,473,049
857,180
$15,000 to $20,000
1,233 21,268,516 2,389,633 6,312,408
1
Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.




$675,262
**935*i85
911,006
$19,619
57,122
80,773
90,998
102,380
103,367
112, 844
122,751
116,723
119,831
613,347

862,121
528,887
524,844
510,635
463,933
449,666
409,181
389,425
402,089
341,456
339,845
1,470,527

96

STATISTICS OF INCOME.

TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.

BY

INCOME

MIS S O U E I - Continued.
Exemption from
normal tax.
Income class.

$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 t o $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000....
$100,000 to $150,000...
$150,000 t o $200,000...
$200,000 t o $250,000...
$250,000 t o $300,000...
$300,000 t o $400,000...
$400,000 to $500,000
$500,000 t o $750,000...
$750,000 t o $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
$2,000,000 t o $3,000,000
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped 2
Grand total

Number
of

returns.

Net
income.

704 $15,666,634
389 10,648,087
433 15,003,724
207 9,241,151
121 6,637, 712
79 5,145,056
52 3,895,364
28 2,362,281
19 1,790,304
40 4,913,321
7 1,192,147
3
659,084
1
(2)
5
(2)
1

(2)

2,697,506

Normal
tax.

$1,327,970 $5,144,697
745,300 4,165,807
820,129 6,184,381
380,094 4,114,563
219,700 3,805,734
136,600 2,895,371
92,200 2,359,273
42,400
1,772,487
36, 800 1,227,978
71,200 2,367,700
10,400
531,313
5,200
474,925
(2)
(2)
(2)
(2)

$648,177 $1,305,185
573,941
994,452
1,083,626 1,688, 870
897,631 1,272,005
814,443 1,036,797
763,658
939,080
672,557
813,672
463,278
524, 565
395,383
451,428
1,413,257 1,621,735
426,170
479,760
267,981
282,817
(2)
(2)

(2)

(2)

(2)

Surtax.

$657,008
420,511
605, 244
374, 374
222,354
175,422
141,115
61,287
56,045
208,47S
53,590
14,836
(2)
(2)

Personal
exDividends.
emption.

(2)

1,079,092

Total
tax.

(V)

13,500

587,705

174,181

162,199 548,130,178 294,583,370

71,672,804

10, S35,752

11,041,949 21,877,701

$296,746

$296,746

330,581

330,581

187,034

187,034

1,253,273

MONTANA.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,000i
$4,000 t o $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 t o $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 t o $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60 000 to $70 000X70 000 to $80 000
$80 000 to $90 000
$90*000 to $100 000 .
$100,000 to $150,000...
Sti 50 000 to 1200 000
$200,000 to $250,000...
$250 000 to $300 000
SnOo'oOO to $400 000
$400 000 to S500 000
$500,000 to $750,000...
£750 000 to "SI 000 000
$1,000,000 to $l,500,(XX)
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000

6,476 $10,662,425 $13,956,787
13,660 21,148,288 13,746,463
7,978 18,118,461 20,385,713
10,698 26,162,720 17,807,659
702,749
604,490
207
3,686 12,414,266 7,639,904
167,042
90,110
38
5,443,781 2,594,816
1,238
1,091,435
522 2,856,673
675,873
313 2,008,686
401,050
186 1,387,919
279,143
134 1,132,901
862,378
184,400
91
638,450
126,400
61
607,584
107,200
53
374,816
58,800
30
378,227
54,600
28
334,289
39,800
23
135,600
69 1,181,259
750,346
62,800
34
248,770
14,200
9
531,161
27,200
15
86,570
4,800
2
169,135
6,000
3

$118,739
42,014
109,315
108,256
153,432
138,626
91,612
226,460
268,827
251,070
463,651
192,546
222,686
166,776
129,661
124,298
89,497
116,745
431,283
330,260
198,186
193,04$
28,360
23,173

$2,106
5,119
7,256
7,683
8,551
7,928
8,934
6,442
7,193
7,406
36,575
31,160
13,595
39,174
8,116
21,359

104,410
64,745
53,195
46,009
45,034
35,797
30,126
32,468
20,438
22,998
19,216
74,994
57,598
24,340
62,106

12,071
32,075

1

(2)

(2)

(2)

(2)

(2)

(2)

1

2

()

2

()

2

()

2

()

2

()

(2)

1

(2)

(2)

(2)

(2)

(2)

(2)

::::::::::::

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




104,410
62,639
48,076
38,753
37,351
27,246
22,198
23,534
13,996
15,805
11,810
38,419
26,438
10,745
22,932
3,955
10,716

97

STATISTICS OF INCOME.
TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSE S—Continued.

BY

INCOME

MONTANA—Continued.
Exempt ion from
norm<il tax.
Income class.

Number
of
returns.

Normal

tax.

Surtax.

Total
tax.

$478,237

$481,209

Personal
exemption.

Dividends.

$5,200

$931,702

$2,972

45,557 109,348,194 80400,443

5,150,224

1,336,356

696,834 2,033,190

$457,451

$457,451

588,722

588,722

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

Net
income.

$979,298

....

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

12,222
22,806
12,027
20,325
682
12,162
32
7,125
3,055
1,935
1,309
792
674
471
353
291
224
181
492
219
135
121
37
27
7
10
8
3
2
1
1

$19,689,290
34,240,467
27,721,390
51,173,996
2,251,532
41,828,477
131,427
31,896,235
16,700,673
12,514,376
9,763,253
6,713,806
6,384,133
4,950,417
4,053,107
3,631,217
3,013,303
2,617,720
8,601,126
4,855,748
3,669,806
4,105,352
1,616,921
1,458,849
439,349
734,685
690,540
280,724
(2)
(2)

$27,032,584
22;906,608
31,310,270
36,709,182
2,042,398
26,026,885
71,322
15,736,539
6,704,286
4,247,217
2,882,550
1,686,900
1,436,258
973,600
756,534
603,000
476,200
355,200
1,037,800
452,000
267,600
232,600
73,400
55,000
14,600
18,400
16,800
5,800

2

(2)

()

(•2)

(2)

$257,277
57,440
313,978
330,971
483,659
609,953
95,836
499,492
728,461
702,096
662,933
586,606
594,390
542,099
458,149
340,283
335,082
378,395
1,256,397
936,483
1,065,601
909,444
505,551
408,134
72,366
270,069
233,601
4,513
(2)
(2)
(2)

611,077

611,077

622,019
379,623
330,097
305,022
241,455
246,383
209,155
174,849
171,051
144,385
125,948
437,132
252,086
174,564
219,932
86,989
69,852
26,212
33,961
33,617
20,992
(2)

622,019
390,661
363,745
352,764
292,427
307,022
270,412
234,273
233,188
202,463
182,980
681,965
451,206
374,138
509,895
239,601
245,743
88,687
158,134
172,420
82,535
(2)
(2)

(2)

C2)

$11,038
33,648
47,742
50,972
60,639
61,257
59,424
62,137
58,078
57,032
244,833
199,120
199,574
289,963
152,612
175,891
62,475
124,173
138,803
61,543
(2)
(2)
(2)

(2)

7,800

310,700

25,288

97,729 306,362,706 184,139,333

13,949,759

5,987,862

2,375,443 8,363,305

$73,071

$73,071

634,787

224,489

249,777

NEVADA.
$1,000 to $2,000 1
$1,000 to $2,000
$2,000 to $3,000 1
$2,000 to $3,000
$3,000 to $4,000 1
$3,000 to $4,000
$4,000 to $5,000 1
1
2

1,135 $1, 811,158
3,373 5,243,009
1,223
2,779, 512
2,705 6,628, 958
17
55,013
3,676,074
1,079
14,180
3

$2,492,532
a, 414,329
3,034,603
4,480,283
54,096
2,161,160
7,056

$9,432
5,117
38,882
13,293
5,292
28, 244
7,938

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




85,211

85, 211

"59," 330"

'59,330

98

STATISTICS OF INCOME.

TABLE 11 .—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSES—Continued.
N E V A D A—Continued.

Income class.

Number
of
returns.

Exemption from
normal tax.
Net
income.

ex-

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

Classes grouped 2
Grand total

1
2

Total
tax.

Dividends.

$1 927,177
903,796
515,385
503,000
177,643
220,546
123,698
115, 242
74,629
107,143
86,623
211,500
64,163

$841,320
329,164
150,000
127,512
37,000
41,600
24,400
18,400
11,400
11,500
9,800
19,800
5,800

$42,292
69,463
62,103
80,756
45,709
31,657
26,675
15,317
14,524
16,823
50,550
24,560
35,315

$41,582
20,727
13,576
15,799
5,694
8,115
3,385
4,923
3,172
5,107
3,179
11,331
1,630

$573
1,511
2,478
1,340
2,257
1,460
1,720
1,267
1,967
1,896
6,366
2,506

$41 582
21,300
15,087
18,277
7,034
10,372
4,845
6,643
4,439
7,074
5,075
17,697
4,136

3

99,485

7,000

159,740

2,032

6,872

8,904

783,682

357,864

32,213

390,077

l
!

!

10,381

25,337,934

4,687
11,193
4,434
7,343
440
3,687
185
1,735
581
372
245
199
129
113
92
71
62
47
136
79
39
50
19
11
16
6

$7,098,979
16,021,375
10,277,396
18,051,668
1,498,652
12,717,314
818,035
7,721,886
3,173,067
2,396,776
1,838,325
1,692,434
1,224,033
1,182,425
1,058,507
886,522
833,408
681, 732
2,359,335
1,753,091
1,074,721
1,731,176
854,532
598,477
1,028,281
456,107

17,278,755

HAMPSHIRE.
$8,851,930 $1,243, 623
11,272,933
152, 599
10,469,665 1,487, 565
12,939, 299
283, 963
803,671 1,002,095
7,832,740
358, 281
290,985
659, 438
3,564,327
548, 782
i; 147, 993
595, 820
726,804
591, 713
464,800
440, 641
374,491
413,148
248,000
303, 287
214,166
426, 422
170,400
407, 735
358, 738
131,200
351, 583
118,600
291, 676
87,321
252,800 1,005,322
783, 795
140,000
501, 440
67,400
927,472
90,800
238, 479
41,000
219,165
16,000
745,224
28,000
327, 501
11,200

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




Surtax.

428
166
80
68
21
23
12
10
6
8
6
12
3

NEW
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000

Normal
tax.

Personal

$185,843

$185,843

194, 261

194,261

181,844

181,844

141,883
62,487
50,746
46,854
48,759
37,265
34,559
30,953
27,205
24,616
20,983
80,360
59,708
41,513
59,661
44,208
28,423
31,863
8,943

$2,274
6,940
9,670
12, 734
12,184
14, 491
15,659
15,128
16,063
15,055
68,083
72,193
58,691
125,312
83,924
73, 280
150,245
79,822

141, 883
64, 761
57, 686
56, 524
61, 493
49, 449
49, 050
46, 612
42, 333
40, 679
36,038
148, 443
131, 901
100, 204
184, 973
128,132
101,703
182,108
88,765

99

STATISTICS OF INCOME.
TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CL AS SE S—Continued.

BY

INCOME

NEW HAMPSHIRE—Continued.
Exemption from
normal tax.
Income class.

Number
of
returns.

$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200 000 t o $250,000
$250 000 t o $300 000
$300'000 t o $400 000
$400'000 t o $500*000
$500 000 t o $750 000
$750,000 t o $1,000,000
$1,000,000 t o l l , 500,000.
$1,500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 t o $4,000,000
$4,000,000 t o $5,000,000.
$5 000 000 a n d over
2

Classes grouped
Grand total

Net
income.

$20,000 t o $25,000
$25,000 t o $30,000
$30,000 to $40,000
$40,000 t o $50,000
$50,000 t o 160,000
160,000 t o 170,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000 t o $750,000....
$750,000 t o $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 t o 14,000,000.
$4,000,000 to $5,000,000.
$5,000,000 a n d o v e r . . . .
Classes grouped 2

Grand total
1

Total
tax.

$260,904
188,519
587,651
366,211

$4,600
3,000
12,400
3,000

$241,817
174,950
121,683
245,785

$1,768
928
35,749
13,970

$52,843
41,624
163,128
136,098

$54,611
42,552
198,877
150,068

35,983 100,431,539

<i(), 379,525

15,449,742

1,495,352

1,225,441

2,720,793

3
2
5
2

25,755
82,336
34,270
68,209
1,202
38,347
248
18,853
6,562
4,669
3,177
2,158
1,686
1,355
1,026
795
651
559
1,864
1,011
634
646
363
205
104

80
53
32
85
24
12
5
4
3
2
2
2

JERSEY.

$41,515,683 ^51,772,582
122,629,835 82,769,235
78,322,758 85,152,366
169,064,402 120,304,119
3, 0r)2, 512
4,009,885
131,834,140 7S, 606,799
388,630
1,097,774
83,623,828 38,21S, 055
36,211,030 13,497,438
9,591,342
30,151,889
(\ 565,674
23,737,962
4,366, 899
18,277,231
3,472,153
15,980,925
2,685,130
14,186,940
2,045.856
11,797,365
J,590,693
9,906,950
1,312; 770
8,785,609
1,095,953
8,103,658
3,691,118
32,120,399
22,563,985
1,980,957
1,265,633
17,343,024
1,236,568
22,183,319
658, 882
16,177,324
384,671
11,227,434
205,941
6,699,71!)
147,071
6,039,899
4,441,101
98,971
57,082
3,025, 791
140,200
10,286,917
4,223,046
39.400
2,627,244
21', 800
9,000
1, 404,099
8,400
1,405,267
1,423,140
5,400
1,188,394
4,600
1,616,795
3,200
2,618,866
2 00(1

$894,838
1,074,342 $1,563,345
1,690,329
1,984,531 *i,"886,"i86*
1,556,746
2,288,263 "2," 037," 596"
881,413
3,543,913
1,668,958
2,953,824
824,186
3, 392,537
763,007
2,770,077
709,600
2,442,837
619,060
2,571,473
586,626
2,806,676
540,769
2,231,692
470,610
1,961,748
409,965
1,926,818
365,596
1,722,927
358,237
7,974,484
1,431,370
6,158,630
1,053,491
5,102,778
831,756
7,996,932
1,015,433
7,084,486
739,387
4,709,968
489,059
2,350, 803
326,891
2,353,903
288,518
1,621,238
224,157
1,646,338
119,578
5,412,241
405,162
2,019,278
178,184
1,583,334
125,639
489,703
72 466
660,258
57,041
686,490
57,824
1,113,164
5,128
1,891,498
1,751,601
92,401

6,989 1977,853,627 516,449,080 101,302,111

20,317,226

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




Surtax,

Dividends.

NEW
$1,000 to $2,0001...
|] ,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,000 i
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000..
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000......

Normal
tax.

Personal
exemption.

$1,563,345
1,886,186
2," 037," 596
$26,487
81,613
122,608
137,907
157,997
174,085
173,943
168,888
171,718
177,920
924,607
932,158
933,056
1,579,238
1,564,203
1,371,779
979,854
1,051,045
864,740
671,064
2,899,517
1,537, 235
1,066,469
630,010
679,358
742,108
647,592
921,769
1,569,283

1,668,958
850,673
844,620
832,208
756,967
744,623
714,854
644,553
578,853
537,314
536,157
2,355,977
1,985,649
1,764,812
2,594,671
2,303,590
1,860,838
1,306,745
1,339,563
1,088,897
790,642
3,304,679
1,715,419
1,192,108
702,476
736,399
799,932
652,720
921,769
1,661,684

22,958,251 43,275,477

100
TABLE

STATISTICS OF INCOME.
11 .—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.

BY

INCOME

NEW MEXICO.

Income class.

Number
of
returns.

Exemption from
normal tax.
Net
income.

Normal
tax.

Personal
ex-

Surtax.

Total
tax.

Dividends.

emption.
1,339 $2,167,584 $2,915,993
3 077 4 761 523 3 115 266
2,556 5,892,447 6,596,436
3 484 8 611 340 6 090 865
272,790
98
328,495
1 686 5 789 927 3 565 500
88,859
59,580
20
1,346,834
644
2,845,345
1,406,925
515,130
258
163
1,050,795
308,300
75
556,711
141,000
60
506,358
115,800
45
425,965
86,800
24
248,789
44,400
29
334,829
51,400
16
198,812
24,200
10
133,976
18,000
7
101,758
11,800
32
544,493
48,600
17
372,797
26,400
8
224,692
9,200
5
176,775
6,600
2
2

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

2
1

()
(2)

()
(2)

2

$65,094

99 905

99,905

85 770

85,770

57,057
33,247
29,230
15,886
16,753
17,012
10,837
13,332
7,349
4,190
3,406
16,860
16,123
6,654
6,658
2

57,057
34,384
32,315
18,783
20,736
21 222
13,767
19,001
10,725
6,787
5,654
31,292
31,222
19,15S
19,744

( )
(2)

()
(2)

i53,925
13,656

4,000

117,638

36,923,120

25,374,895

1,778,195

NEW

1

$65 094

;;;;.;;

Classes grouped
Grand total

$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $o,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000

$19,824
5 890
77,366
33 941
74,820
86 791
50,171
80,852
87,676
83,225
92,328
73,552
51,891
33,614
74,011
57,331
52,479
35,458
223,655
110,676
117,000
138,006
2

93,115
277, 425
92,405
244,376
3,144
138,604
797
72,018
30,164
18,738
12,973
8,973
7,301
5,435
4,567
3,638
3,176
2,689
9,217
5,138

$144,402,441
412,449,358
210,818,780
603,190,628
10,533,143
476,926,150
3,598,304
321, 898, 80S
105,320, 416
121,257,704
97,239,207
76,402,839
69,552,65S
57,198,059
52,757,677
45, 874,751
42,926,653
39,023,783
159,281,685
114,998,314

3,085
2,897
3,983
4,210
2,930
5,669
3,376
2,597
2,248
14,432
15,099
12,505
13,086

(2)
(2)

(2)
(2)

;

17,726
2,230
507,593

19,956

104,980

612,573

YORK.

$186,888,966
277,936, 828
227,326,973
419,996,510
7,540,373
282,364,570
1,306,172
147,048,660
61,107,183
37,596,075
25,6S2,334
17,612, 210
14,234,508
10,448,749
8, 845,167
7,005,453
6,139, 868
5,058,101
17,396,222
9,595,139

$3,924,271
2,585,586 $5,375,169
6,753,438
7,080,327 7,136,949
4,411,185
8,507,756 7,476,342
2,990,469
12,191,668 6,568,507
13,071,292 3,854,969
3,170,219
13,380,187
2,997,941
12,067,887
12,696,260 2,604,030
2,582,667
11,745,009
2,245,015
10,622,452
10, 476,521 2,173,358
1,948,247
10,242,640
1,853,702
10;141,319
1,739,527
8,561,039
42,030,344 7,311,875
5,397,500
34,582,020

Nontaxable. Personal exemption and dividends exceed net income.
Classes grouped to canceal net income and indentity of taxpayers.




§i,137

$5,375,169

7,136,949
7,476,342
$112,730
348,733
511, 833
581,430
698,462
712,083
785,824
799,513
845,590
859,592
4,608,892
4,769,036

6,568,507
3,967,699
3,518,952
3,509,774
8,185,460
3,281,129
2,957,098
2,959,182
2,747,760
2,699, 292
2,599,119
11,920,767
10,166,536

101

STATISTICS OF INCOME.
TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CL A S SE S—Continued.

BY

INCOME

NEW YORK—Continued.

Number
of
returns.

Income class.

Exemption from
normal tax.
Net
income.

Normal
tax.

Personal
ex-

Surtax.

Total
tax.

$4,812,716
9,311,533
9,179,559
8,359,979
8,004,483
7,250,136
6,696,092
6,149,696
24,157,486
12,394,119
9,149,298
6,878,368
9,894,378
6,185,600
11,135,498
4,759,119
7,361,489
2,124,439
3,485,247
3 836 334

$9,089,846
15,515,943
13,652,238
11,577,878
10,612,908
9,321,267
8,261,071
7,465,616
27,951,804
13,906,235
9,928,542
7,512,073
10,607,421
6,477,056
11,555,152
5,110,890
7,824,794
2,133,665
3,628,425
3 836 334

Dividends.

emption.
3,268 $89,417,482 $6,056,394
3,782 130,219,100 6,889,672
2,132 94,943,040 3,824,331
1,254 68,548,351 2,206, 827
841 54,437,449
1,525,901
566 42,233,636
1,005,750
401 33,990,111
691,300
290 27,580,000
517,344
693 84, 444,666
1,189,184
206 34,911,585
331,800
101 22, 466,238
151,700
56 15,429,675
94,400
60 20,679,580
86,400
28 12,511,507
33, 800
34 20,687,940
36,000
10
8,318,784
13,200
11 12,449,434
10,900
2
3,566,977
1,000
2
5,566,504
2,000
2
6 106 637
1 200

$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000....
$400,000 to $500,000....
$500,000to $750,C00....
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4 000 000
$4,000,000 to $5,000,000.
$5,000,000and over....

Classes grouped2
Grand total

16,463,642

4,200

129,397,208 $4,277,130
44,477,921 6, 204,410
37,507,408 4,472,679
28,822,975 3,217, 899
22,576,667
2,608,425
17,555,899
2,071,131
15,201,605
1,564,979
11,742,949
1,315,920
42, 820,706 3,794,318
17,012,307
1,512,116
17,203,690
779,244
11,092,240
633,705
16,475,191
713,043
12,191, 808
291,456
16,215,392
419,654
4,236,416
351,771
7,957,660
463,305
4,635,401
9,226
4,620,063
143,178
8 334 601
23, 816,298

10,568,387 10,568,387

1,047,634 4,030,623,696 1,795,803,364 631,956,075

99,279,606 187,327,674 286,607,280

2

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

5,109
11,530
7,264
9,420
421
5,991
129
2,761
1,042
795
554
370
309
224
199
141
119
122
309
142
105
111
70
22
23
17
8
10
12
3
5
2

$8,201,628
17,098,306
16,921,390
23,477,909
1,417,337
20,682, 854
552, 007
12,307', 692
5,722,568
5,142, 242
4,135, 435
3,135,691
2,929,364
2,352,761
2,274,236
1,758,173
1,607,793
1,762,517
5,283,280
3,191, 445
2,862,467
3,818,41<J
3,135, 27: J
1,204,28,5
1,485,776
1,265,697
678,997
949,793
1,479,260
534,7J 4
1,077,871
556,239

CAROLINA.

$10,611,096
11,656,849
18,465,642
16,957,024
1,154,508
13,040,581
282,141
6, 230,829
2, 239,732
1,759,160
1,182,121
778,340
659.517
47i; 795
416, 817
299, 850
255,000
257,200
642,545
292,600
219, 800
244,400
144,200
44,333
42, 800
31,000
14,000
21,200
20,200
5,000
8,400
3,000

$441,583
45,013
649,784
266,765
458,349
485, 099
320,700
511,104
849,323
713,160
648,064
753,378
683,320
620,309
690,379
431,989
366,573
470,332
1,705,371
i; 109,127
1,246,801
1,584,043
1,574,252
630,990
646,254
460, 850
491,642
348,914
833, 848
317,619
986,408
632,523

250,194

250,194

281,690

281,690

226,293
116,350
116,006
113,319
86,567
91,170
81,233
80,223
62,642
69,286
67,578
212,521
128,566
99,216
151, 830
117, 890
40,303
62,097
59,125
17,293
46,069
61, 808
21,722
21,056
10,904

$4,730
13,969
21,279
23,740
29,205
29,127
33,075
30,285
33,937
39,191
155,334
133,089
153,788
274,654
305,575
147, 420
218, 470
217,149
134,103
211,604
427,335
195,970
434,273
248,763

226,293
121,080
129,975
134,598
110,307
120,375
110,360
113,298
92,927
103,223
106,769
367, 855
261,655
253,004
426,484
423,465
187,723
280,567
276,274
151,396
257,673
489,143
217,692
455,329
259,667

::::::::::::::::::::::::
1
1
1

(2)
(2)
v

c)

(2)
(2)

(2)
(2)

(2)
(2)

(*)
(3)

2

2

2

(3)

()

( )

1
Nontaxable. Personal exemption and dividends exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.




$218,744

$218,744

( )

8

102

STATISTICS OF INCOME.

TABLE 11.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CL AS SE S—Continued.
NORTH

CAROLINA—Continued.
Exemption from
normal tax.

Number
of
returns.

Income class.

Net
income.

Personal
exDividends.
emption.

Normal
tax.

Surtax.

Total
tax.

$3,000,000 t o $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and o v e r . . . .

Classes grouped2

$4,796,414

$3,000

$1,507,503

$273,748

47,342 163,799,837

Grand total

88,454,680

23,481,369

3,185,443

NORTH
$1,000 to $2,0001..
$1,000 to $2,000....
$2,000 to $3,0001..
$2,000 to $3,000....
$3,000 to $4,0001..
$3,000 to $4,000....
$4,000 to $5,0001..
$4,000 to $5,000....
$5,000 to $6,000....
$6,000 to$7,000....
$7,000 to $8,000....
$8,000 to $9,000....
$9,000 to $10,000...
$10,000 to $11,000..
$11,000 to $12,000..
$12,000 to $13,000..
$13,000 to $14,000..
$14,000 to $15,000..
$15,000 to $20,000..
$20,000 to $25,000..
$25,000 to $30,000..
$30,000 to $40,000..
$40,000 to $50,000..
$50,000 to $60,000..
$60 000 to $70,000
$70 000 to $80,000... .
$80,000 to $90,000
$90,000 to $100,000....
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,006
$750,000 to $l,000,(X
$1,000,000 to $1,500, ooo.
$1,500,000 to$2,000, 000.
$2,000,000 to $3,000, 300.
$3,000,000 to$4,000, 300.
$4,000,000 to $5,000, 300.
$5,000,000 and over
Classes grouped2
Grand total

2,726
5,831
4,350
5,007
281
2,927
61
1,655
454
255
167
106
80
50
38
48
31
17
68
31
11
13
2

$2,919,167 $3,192,915
6,435,232

9,620,^75

DAKOTA.

$4,317,362
8,775,196
10,108,604
12,438,054
971,357
10,059,268
266,249
7,332,716
2,507,336
1,645,214
1,243,287
899,785
754,059
525,501
434,957
595,688
417,365
244,940
1,148,870
682,057
296,498
432,260
91,811

$5,926,700
5,831,335
11,205,740
8,813,832
813,852
6,206,447
158,860
3,500,959
990,671
572,200
380,400
231,505
164,400
106,000
77,100
104,900
60,250
39,000
147,404
59,400
21,400
27,200
3,400

$103,369
41,472
358,755
87,912
226,950
205,029
142,644
336,623
248,166
179,159
116,970
144,091
131,757
107,172
111,485
137,152
130,922
29,698
261,005
222,972
144,771
40,626
42,590

66,188,434

45,442,955

3,551,290

$116,749

$116,749

142,188

142,188

147,140

147,140

143,611
52,906
38,481
35,153
28,153
26,023
18*418
14,M
21,770
14,249
11,505
49,330
28,345
9,810
26,968
3,270

$2,085
4,882
6,425
6,920
7,389
6,483
6,273
9,875
7,959
5,332
31,916
27,382
15,727
29,736
9,187

143,611
54,991
43,363
41,578
35,073
33,412
24,901
20,434
31,645
22,208
16, 837
81,246
55,727
25,537
56,704
12,457

928,230

177, 571

1,105,801

. . .
24,203

OHIO.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,000!
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
1
2

54,224

,

114,166
60,216
110,194
2,704
47,660
958

6,156,775
172,320,426
137,547,668
272,172,179
9,179,345
163,032,083
4,323,124

$4,320,832
833,543 $2,260,391
4,717, 752
2,496,988 2,902,977
6,391,114 4,244, 973
99,661,158 3,495,320 2,405,174
1,458,283 3,546,469

$109,735,228
115,157,975
149,477,452
197,599,040

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




$2,260,391
2,902,977
2," 405*174

103

STATISTICS OF INCOME.

TABLE 11.—PERSONAL RETURNS—DISTRIBUTION
CLASSE S—Continued.

BY INCOME

OHIO--Continued.
Exempt ion from
norm al tax.
Income class.

$4,000 to $5,000
$5,000 t o $6,000
$6,000 to $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 to $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 t o $40,000
$40,000 t o $50,000,..
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000....
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 to$500,000....
$500,000 t o $750,000....
$750,000 t o $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 and over
Classes grouped2
Grand total

Number
of
returns.

20,856
8,940
5,875
3,939
2,816
2,254
1,726
1,427
1,100
897
823
2,637
1,373
886
969
513
275
173
116
49
54
101
27
19
5
11
4
8
3

Net
income.

Nor ma!
tax.

i

Personal
exemption.

$93,171,441 $43,750,576 $4,556,233 $1,813,909
48,891,997 18,270,543 6,169,125 1,039,653
37,995,779 12,131,544
5,545,791
899,519
29,441,496
8, 111, 590 5,679,369
797,040
23,878,215 5,711,090 4,947,397
710,339
21,376,178
4,575,257
4,736,643
687,022
18,086,559 3,421, 767 4,553,508
617,962
16,405,212 2,869,643
4,212,006
582,431
13,713,931 2,143,265 3,950,856
487,112
12,097,815
1,788,520 3,608,315
442,515
11,920,952
1,592,137 3,912,335
439,460
45,292,363 5,108,936 15,445,829
1,745,955
30,599,204 2,576,596 19,322,127
1,195,666
24,212,851
1,682,992 8,898,426
978,510
33,426,554
.1,788,197 • 14,683,946 1,324,187
22,875,354
951,200 12,347,368
838,896
15,000, 938
499,383 8,134,302
528,553
11,159,680
317,400 6,827,642
325,478
8,727,717
221,600 4,756,343
336,307
4,122, 990
88,300 2,210,647
152,536
5,088, 585
92,400 3,231,130
163,949
11,822, 732
181,876
8,366,940
419,276
4,607,877
48,400 2,180,069
193,440
4,259,405
28,200
3,608,172
97,805
1,710,733
9,000
1,552,456
27,025
3,664,933
18,400 3,467,426
77,930
1,738,698
6,000
882,510
80,038
4,785,552
7,000 5,101,444
67,986
2,580,662
5,800
868,686
135,702

j

Surtax.

Total
tax.

$36,863
109,446
155,068
181,017
212,352
222,796
241,286
234,137
235,664
263,609
1,300,790
1,264,336
1,301,928
2,405,551
2,219,431
1,827,203
1,636,231
1,513,069
807,214
1,124,303
3,331,848
1,647,947
1,741,035
772,376
1,742,518
889,420
2,610,832
1,482,155

$1,813,909
1,076,516
1,008,965
952,108
891,356
899,374
840,758
823,717
721,249
678,179
703,069
3,046,745
2,460,002
2,280,438
3,729,738
3,058,327
2,355,756
1,961,709
1,849,376
959,750
1,288,252
3,751,124
1,841,387
1,838,840
799,401
1,820,448
969,458
2,678,818
1,617,857

Dividends.

!

1
I
i

447,998

1,407,388,003 7 9 7 , 4 7 7 , 8 6 2

197,442,918

24, 774,743 31,510,425 56,285,168

OKLAHOMA.
7,742 $12,606,769 $16,853,936
$86,376
$1,000 t o $2,000 i
15,534 24,333,358 15,603,741
50,107
$1,000 t o $2,000
$347,149
11,073 25,499,025 27,976,701
588,491
$2,000 t o $3,000 i
18,234 45,971,112 33,128,271
194,459
$2,000 t o $3,000
"506," 198"
489 1,637,599 1, 281,193
457,212
$3,000 t o $4,000!
43,106,685 25,993,058
334,188
669,746
$3,000 t o $4,000
'306,483
%
222,923
109,698
$4,000 t o $5,000 i
543,586
5,906 26,377,865 12,439,098
337,418
$4,000 t o $5,000
323,985
2,549 13,950,811
5,353,602
800,360
$5,000 t o $6,000
443,883
2,305 15,085,252 4,52L, 476
787,176
$6,000 t o $7,000
264,825
1,062 7,909,487 2,106,970
693,304
$7,000 t o $8,000
241,147
772 6,543,014
555,200
618,405
$8,000 t o $9,000
227,605
588 5,580,970
477,325
1, L85,100
$9,000 t o $10,000
204,752
455 4,762,140
922,184
514,208
$10,000 t o $11,000
188,987
764, 700
442,225
368 4, 224,223
$11,000 t o $12,000
164, 834
529, 858
415,097
273 3,401,518
$12,000 t o $13,000
139,279
410,334
293. 894
209 2, 820,44t>
$13,000 t o $14,000
148,311
398,000
216,369
197 2, 856,612
$14,000 t o $15,000
544,529
1,219,700 1,447,246
609 10,426,312
$15,000 t o $20,000
341,367
520,000
757,314
269 6,029,36.5
$20,000 t o $25,000
272, 443
350, 267
569,003
170 4,643,981
$25,000 t o $30,000
340, 992
339,600 1, 216,564
170 5,917,185
$30,000 t o $40,000
258,678
194,600
4,310, 900
784,169
97
$40,000 t o $50,000
177,379
104,800
721,123
54 2,948,868
$50,000 t o $60,000
136,456
59,400
2,115,942
271, 796
33
$60,000 t o $70,000
81,187
36,200
891,803
20 1,484,191
$70,000 t o $80,000
1
Nontaxable. Personal exemption and dividends exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$347,149
""506; 198
9,746
$11,942
46,253
40,299
49,410
55,388
58,357
61,692
57,587
54,773
62,120
300, 814
250,642
250,758
429,727
417,004
359, 888
307, 703
253,751

543,586
335,927
490,136
305,124
290, 557
282, 993
263,109
250, 679
222, 421
194, 052
210, 431
845, 343
592, 009
523, 201
770, 719
675, 682
537,267
444,159
334,938

104

STATISTICS OF INCOME.

TABLE

11 .—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.

BY

INCOME

OKLAHOMA—Continued.

Exemption from
normal tax.
Income class.

Number
of
returns.

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

Classes grouped2
Grand total

Net
income.

23
9
29
9
2

$1,950,810
837,392
3,602,200
1,497,151
463,045

1
4

(2)
(2)

Normal
tax.

Personal
exemption.
$38,400
13,600
61,800
16,800
3,400

$249,693
80,055
470,618
1,124,101
92,417

Surtax.

Total
tax.

$384,099
182,364
1,014,301
527,997
158,529

$510,923
240,512
1,256,790
582,854
187,587

(2)
(2)

(2)
(2)

Dividends.

(V)
(2)

$126,824
58,148
242,489
54,857
29,058
(2)
(2)

(*)
(2)

11,800

81,990

198,868

81,785 295,790,791 154,216,712

16,174,204

7,277,562

6,270,649 13,548,211

$429,818

$429,818

505,869

505,869

2,590,074

935,251

1,134,119

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

$5,000,000 and over. .
Classes grouped 2
Grand total
1
2

6,455 $10,074,368 $13,762,728
22,468 33,419,523 22,713,032
6,399 14,545,939 16,027,583
15,707 38,405,594 25,736,914
553,687
916,590
256
7,103 24,324,034 14,166,355
161,339
488,931
109
8,831,001
4,268 18,927,029
2,968,607
7,709,710
1,410
1,924,508
5, SI 2.621
903
1,115,058
3,970; 900
530
793,560
3,266,943
386
623,600
2,777,361
293
4(36,400
2,034,611
194
310,200
1,755,017
153
288, 800
1,693,948
136
221,600
1,446,862
107
187,600
1,392,654
96
569,200
4,768,846
276
271,600
2,907,168
130
174,400
2,476,593
91
156,400
2,669,582
79
58,600
1, 289,749
30
38,200
1,345,802
25
18,000
571,325
9
16,400
597,690
8
2,000
166,496
2
1
6
11,600
712, 253
3
4,400
534,093
1
3
6,400
800,501
1

$64,536
125,374
255,301
50,325
553,815
282, 853
385,802
318,914
531,840
375,093
390,477
409,142
342,782
213,421
215,174
282,512
245,365
275,116
933,015
708,101
672,255
1,031,963
457,328
565, 682
294,659
348,459
80,392

1,159,691

4,800

689,857

3.000

572,813

10.179

295,093

305,272

67,640 193,652,281 112,127,572

12,190, 253

3,666,074

2,982,937

6,649,011

2

396,303

396,303

391,606
174,822
154,087
123,366
112,475
104,582
85,713
76,292
72,557
63,651
60,517
223,795
139,220
120,811
112,008
56,173
57,994
19,381
11,482
6,253

$6,149
15,681
21,003
24,624
27,554
25,110
25,739
28,992
28,437
30,743
138,658
119,719
132,975
186,842
119, 065
161,902
82,409
102,939
32,198

391,606
180,971
169,768
144,369
137,099
132,136
110,823
102,031
101,549
92,088
91,260
362,453
258,939
253,786
298,850
175,238
219,896
101,790
114,421
38,451

601,114
393,086

7,428
12,546

199,431
'95,622

206,859
208,168

130, 211

52,230

352,830

405,060

83,333

84,916

629,222

714,138

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




105

STATISTICS OF INCOME.
TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CL A S SE S—Continued.

BY INCOME

PBNNSTIJVANIA.

E x e m p t i o n from
normal tax.

Income class.

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

Grand total

Number
of
returns.

Net
income.

Normal
tax.

Personal

exemption.

86,088 $137,418,483 $175. 11-8,608
, ,
177,093
1 , 941,026
104,896 263,636,910 26o, 210.979
138,022 241,083,711 239, 104,817
4,620 340,328,309 12, 467,489
67,497 15,481,250 140, 019,836
, ,
1,135 230,602,930
2, 002,257
4,966,
4 9 6 6 8 9 2 74', 9-^9,358
35,269
156,806,
12,968
26', 552,682
9,106 70,766,
.18, 697,408
6,293 58,841,
12, 778,621
4,376 47,034,
8, 772,675
7 133,870
3,571 37,096,
5 286,759
2,650 33,864,
4, 348,597
2,190 27,781,
1,786 25,144,
3, 525.980
1,478 22,291,
2 893,420
438,362
1,255 19,933,
18,180,
015,384
4,108 70,743,
475,284
2,316 51,702,
815,478
1,502 40,991,
984,453
1,629 56,013,
1, 726,389
928 41,350,
1 022,558
555 30,336,
635,491
342 22,275,
443,500
251 18,760,
339,200
187 15,853,
249,800
122 11,541,
496,794
2871 34,483,
139,4651
82 14,320,
48 10,844,
79,600
32
56,000
8,641,
51,600
30 10,486,
20,400
12
5,203,
25,000
17 10,201,
3,200
3
2,534,

Surtax.

Total
tax.

Dividends.

$6,272,979
1,856,005
6,669,296
3,785,219
4,957,975
4,830,683
3,651,159
7,609,447
6,767,376
10,178,606
6,924,351
6,278,329
6,368,934
5,460,498
5,317,745
5,151,929
4,478,948
4,538,551
19,558,348
15,895,860
14,373,023
21,443,406
16,702,048
13,280,791
9,800,086
9,186,412
7,837,598
4,252,459
16,694,784
7,652,410
5, 502.889
5,070^89
5,475,807
2,251,000
9,769,155
1,825,073

$3,375,049

$3,375,049

3,913,020

3,913,020

3,429,477

3,429,477

3,058,177
1,577,519
1,457,897
1,354,762
1,183,733
1,165,687
1,026,782
970,812
881,480
819,655
745,662
3,046,618
2,326,850
1,829,456
2,492,474
1,825,106
1,315,073
930,392
737,840
659,351
554,551
1,487,148
552,909
417,921
344,912
434,040
258,491
140,832
74,343

3,058,177
$55,096 1,632,615
164,991 \, 622,888
244,218 ,598,980
281,618 ,465,351
336,298! ,501,985
342,424! ,369,206
371,298! ,342,110
382,168: ,263,648
388,875! 1,208,530
399,399 1,145,061
2,036,070 5,082,688
2,136,202 4,463,052
2,200,153 4,029,609
3,994,072 6,486,546
4,023,764 5,848,870
3,699,290) 5,014,363
3,291,518| 4,221,910
3,235,165! 3,973,005
3,126,142| 3,785,493
2,559,573: 3,114,124
9,762,60311,249,751
5,190,6921 5,743,601
4,467,433 4,885,354
3,804,978 4,149,890
5,061,532 5,495,572
2,660,3251 2,918,816
5,571,7061 5,712,538
1,452,441! 1,526,784

C2)

4, 200

3,355,610

245,081

2,877,845; 3,122,926

672,746 2,212,178,029 l,*2O2,866,54o| 291,025,778

44,633,100

74,117,889 118,750,989

4,632,038

RHODE ISLAND.
$876,843
$1,000 to $2,000 i
7,169 $10,713,807 $13 721 586
205,985
$1,000 to $2,000
17,200 24,776,957 17, 217,785
10 946 389 1 407 616
$2,000 to $3,000 i
4,617 10,712,195
530,197
$2,000 to $3,000
10,498 25,848,034 17 968,589
1 214 322
1,313,446
$3,000 to $4,000 i
616
2,145,315
681 614
$3,000 to $4,000
5,433 18,695,987 10 816 680
755,202
269,726
$4,000 to $5,000 i
190
873,706
, 8,83 760
5
917 339
$4,000 to $5,000
2,909 12,949,800
1,599,560
671,160
$5,000 to $6,000
817
4,492,183
1,162,244
769,679
$6,000 to $7,000
619
3,961,330
909,530
782,923
$7,000 to $8,000
476
3,566,046
$8,000 to $9,000
353
2,995,771
649,468
937,641
538,494
622,434
$9,000 to $10,000
272
2,579,217
427,290
757,025
$10,000 to $11,000
224
2,346,346
344,100
488,790
$11,000 to $12,000
181
2,080,012
279,400
532,583
$12,000 to $13,000
144
1,798,708
227,937
565,625
$13,000 to $14,000
126
1,697,890
217,215
632, 872
$14,000 to $15,000
118
1, 709,080
688,504
2,587,067
$15,000 to $20,000
371
6,404,027
1 Nontaxable. Personal exemption a n d dividends exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.




$299,654

$299,654

296,329

296,329

287,757

287,757

249 039
95,054
92,937
95,176
81,062
82,459
73,339
75,324
62,557
60,359
57, 803
234,433

$3,975
11,746
18,894
22,793
25,681
29,352
30,643
30,841
33,224
37,622
185,600

249,039
99,029
104,683
114,070
103,855
108,140
102,691
105,967
93,398
93,583
95,425
420,033

106

STATISTICS OF INCOME.

TABLE

11.—PERSONAL RETURNS-DISTRIBUTION BY INCOME
CLASSES—Continued.
R H O D E ISLAND—Continued.

Exemption from
normal tax.
Income class.

Number
of
returns.

$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000, .
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
..
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to$200,000....
$200,000 to $250,000....
$250,000 to $300,000....
$300,000 to $400,000....
$400,000 to $500,000....
$500,000 to $750,000....
$750,000 to $1,000,000..
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 and over
Classes grouped 2
Grand total

202
137
168
93
51
31
18
15
17
31
13
5
4
2
1

Net
income.

$4,508,794
3,737,619
5,827,240
4,167,895
2,773,387
1,984,194
1,346,491
1,262,398
1,621,531
3,813,352
2,227,694
1,053, 089
1,373,118
1,435,259
898,616
(2)
(2)

1
s

$2,151,143
1,751,944
2,972,369
2,207,981
1,533,457
1,009,390
807,934
683,744
1,098,720
2,173,491
1,488,634
413,915
1,162,012
1,825,709
671,544
(2)
(2)
i

1,926,902

5,000

53,128 180,303,990

86,568,700

1 436
6,507
7,330
6,481
244
5,52L
2,296
874
554
376
255
183
145
122
84
77
66
168
104
55
54
36
16
14
7
3
1
7

w 165 278
q

770,412
16 773,887
16, 079,158
785 083
18 540,063
135,810
10 333,752
4, 765,849
3, 589,079
2, 805,455
2, 168,195
1, 733,669
1, 517,182
1, 396,865
1, 043,803
1, 039,095
955,427
2, 893,912
2, 320,440
1, 509,725
1, 852,6130
1, 603,877
903,933
912,688
533.065
248 ; 278
(2)
(2)

$157,181
137,606
197,576
148,626
94,439
68,681
47,956
42,616
43,762
130,985
70,143
49,703
25,344
9,684
34,015
2
()
(2)
!

1,739,508

$187,377
200,793
422,872
407,356
337,151
288,498
232,261
247,113
362,339
1,099,749
799,141
419,403
611,421
698,252
463,148

1

12,571

30,628,412 ! 3,414,170

Total
tax.

$344,558
338,399
620,448
555,982
431,590
357,179
280,217
289,729
406,101
1,230,734
869,284
4S69,106
636,765
707,936
497,163
(2)
(2)

' '

1,063,748

1,076,319

8,270,993 11,685,163

CAROLINA.

768 ,575
ti ftfiS 685
18 Q50 .192
11 535 ,984
707 ,629
11 157 580
65 W5
4 j %S , 895
1 , 852,610
1 , 208, 865
782 ,800
548 ,645
,387 , 200
304 ,200
2m ,200
161 ,400
158 , 400
135 ,000
349 ,117
211 ,733
108 ,200
118 ,000
73 , 800
35 , 000
27 ,200
13 ,600
6 ,600

$58 928
54,400
122,380
136,903
116 890
382,784
54,020
358,400
502,420
491,368
601,257
389,981
380,233
343,208
323,627
286,584
220,366
253,974
890,662
759,111
502,039
543,915
433,605
451,651
425,321
364,776
50,618
(2)

.

(2)

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




Surtax.

Dividends.

$371,817
247,275
289,328
165,400
SH, 200
46,400
30, 800
26,600
25,200
50,400
18,800
7,602
7,400
3,000
3,775
2
()
(2)

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

Normal
tax.

Personal
exemption.

$128,570

$128 570

176,370

176,370

221,440

221 440

201 360
100,629
83,661
76,194
67,506
55,804
52,781
51,204
41,050
42,082
38,795
116,141
98,964
66,622
88,675
82,059
33,321
32,030
10,856
14,763
(2)
(2)

$3,361
9,728
14,635
15,852
17,272
18,592
20,280
17,802
20,396
20,890
83,725
95,933
81,246
132,824
154,645
113,327
134,399
93,739
47,714
(2)
(2)

201 360
103,990
93,389
90,829
83,358
73,076
71,373
71,484
58,852
62,478
59,685
199,866
194,897
147,868
221,499
236,704
146,648
166,429
104,595
62,477
(2)
(2)

107

STATISTICS OF INCOME.
TABLE

11.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSE S—Continued.
SOUTH

CAROLINA—Continued.
Exemption from
normal tax.

I n c o m e class.

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

Number
of
returns.

Net
income.

Personal
exemption .

$870,047 |
33,044 109,246,657

lt>, 400 |

Grand total

4,254 $6,857,529
8,066 11,672,968
4,452 10,332,127
6,487 16,232,143
254
853,237
4,830 ! 16,654,852
85 |
379.415
3,223 I 14,547,357
978
5,344,742
587
3,777,944
363
2,715,173
243
2,067,648
185
1,756,815
1.403,722
134
1,047,897
91
948.792
70
952.542
71
724,547
50
2,282,159
135
1.293,416
58
474,712
17
19
64(5.525
219.168
5
6
(*)
1
C2)

!?422,059 !

Surtax.

Total
tax.

$224,029 j $259,638
1,320,939

3,236,875

DAKOTA.

$9,638,705
8,094,041
11,569,274
11,424,388
831,020
10,142,698
250,550
7.090,412
2,156,592
1.284,183
793,500
528.800
410,000
297,100
203,200
160,800
147,200
104,000
294,200
117,600
.37,000
41,400
8,200
(2)

$70,255
22,477
166,784
75.561
50,723
221,259
197,703
248,493
272,801
255,654
238,430
134,635
130,980
130,801
90,229
00,335
110,821
07,891
300,997
253,208
64,003
102,045
71,409
(2)

15.800 j
34,670 1103,578.036

$35,009 |

63,491,205 I 9,921,486 ; 1,915,£

SOUTH
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$t>',000 t o $7',000
$7,000 t o $8,000
$8,000 t o $9;ooo..
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to II5,000
$15,000 to $20,000
$20,000 to 125,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90.000
$90,000 to $100,000
$100,000 to $150,000
$150,000 t o $200,000....
$200,000 t o 1250,000
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000 t o $750,000....
$750,000 t o $1,000,000..
$1.000,000 t o $1,500,000.
$i; 500,000 t o $2,000,000.
$2,000,000 t o £3.000,000.
$3,000,000 t o $4,000,000.
$4,000,000 t o $5,000,000.
$0,000,000 a n d over
Classes grouped 2

Normal
tax.
Dividends.

169.412

$143,030

$143,030

189,818

189,818

256,524

256,524

288,147
119,194
101,397
83,441
75,418
08,397
59,673
45,592
45,691
40,463
35,921
111,673
68,104
27,113
32,398
10.203

$4,397
10,713
14,306
15,824
17,572
17,195
15,584
16,089
18,463
10,071
63,815
53,339
20,251
44,637
20,574 S
(2)
!

288,147
123,391
112,110
97,747
91,242
85,909
76,868
61,170
61,780
64,920
51,992
175,488
121,443
53.364
77,035
31,137
(2)

15,384

49,610

65,000

05.052,063 I 3,585,032 , 1,823,641

404,540

2,228,187

TENNESSEE.
$1,000 to $2,000 *
$1,000 t o $2,000
$2,000 t o $3,C00i
$2,000 t o $3,000
$3,000 t o $4,000!
$3,000 t o $4,000
$4,000 t o $5,000!
$4,000 t o $ 5 , 0 0 0 . . . .
1
s

7,829 $12,297,959 $15, 755, 265
15,308 22, 503,937 15,402,958
10,339 23, 266, 613 25, 540,162
13,293 33,091, 443 24, 701, 279
604, 121
448, 359
185
7,407 25,268, 559 15,774, 683
537, 217
171,909
116
3,314 14,775,455 | 7,239,821

$199, 810
48,989
267, 249
212, 237
341, 380
321, 904
533, 523
307. 612

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

5375__22-




$296, 546

$296,540

** 330, 539

330,539

"363," 391.'

363,391

"* 285," 794"

"285," 794

108
TABLE

STATISTICS OF INCOME.
11 .—PERSONAL RETURNS—DISTRIBUTION
CL AS SE S—Continued.

BY

INCOME

TENNE8 SEE-Continued.

Income class.

Number
of
returns.

Exemption from
normal tax.
Net
income.

ex-

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

Classes grouped
Grand total

Normal
tax.

Personal

Surtax.

Total
tax.

Dividends.
$244, 402
187, 019
166,108
171, 966
132,185
115, 334
118, 259
101, 252
92, 430
90,193
328,180
264, 256
212,070
280, 541
131,009
126,984
53,132
51, 832
41, 484
23, 559
73,757
(»)
(2)

$500, 064
202,970
298, 580
808,143
643, 748
510,184
444, 130
494, 063
398,097
385, 372
2,020,930
1,569,526
1,202,298
1,831,943
783,425
787,048
228,903
125,159
194,607
60, 833
451,286
(2)
(2)

2,013 $10,988,080
1,182
7,6(36,166
798
5,970,910
614
5,216,502
399
3,785, 862
296
3,096,341
252
2,891,347
204
2,542,737
164
2,212,618
144
2,078,411
456
7,829,219
256
5,716,406
155
4,265,205
173
5,956,286
57
2, 550,780
46
2,495,848
15
956,482
10
737,469
9
751,199
4
372,442
11
1,327,826
4
(2)
1
(2)

$4,219,319
2,486,389
1,690,647
1,277,833
816,300
623,000
520, 492
423, 500
351, 700
305,679
938, 701
523, 400
305,100
359,100
115,200
87,800
34,000
14,800
16,200
8,600
20,400
(2)
(2)

$7,798
21,498
30, 579
39, 757
37,833
37,953
42, 332
43,330
43,133
45,345
225,916
236,999
230,661
428,056
248,187
302, 406
138, 540
125,131
145,691
81,312
377,080
(2)
(2)

$252,200
208,517
196,687
211,723
170,018
153,287
160, 591
144, 582
135, 563
135, 538
554,096
501,255
442, 731
708, 597
379,196
429,39C
191,672
176,963
187,175
104, 871
450, 837
(2)
(2)

906, 665

10,400

167,008

57,434

335,816

393,250

65,054 212,000. 105 120,182,996

16,341,019

4,339,656

3,225,353

7,565,009

TEXAS.
$1,000 t o $2,000 i . . . .
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000,
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000....
$11,000 t o $12,000....
$12,000 to$13,000....
$13,000 t o $14,000
$14,000 t o $15,000....
$15,000 t o $20,000
$20,000 t o $25,000....
$25,000 t o $30,000.... -•
$30,000 t o $40,000....
$40,000 t o $50,000....
$50,000 t o $60,000....
$60,000 t o $70,000....
$70,000 t o $80,000....
$80,000 t o $90,000....

26,434
40,226
31,678
51,568
1,198
36,222
134
17,515
6,625
3,357
2,061*
1,335
993
756
656
462
356
289
1,063
530
326
359
179
118
54
30
23

$42,306,964 $57, 418, 747
61,407,209 40,690,146
72,436,033 80,445,780
128,924,939 88,645, 847
3,895,847
2, 585,709
124,321,339 68,298,529
550, 855
248, 797
77,859,155 33,139, 890
36,272,848 11,513,729
21,623, 772
5,267,314
15,385, 717
2,888,281
11,303,867
1,822,934
9,403, 235
1,356,417
7,926,957
978,634
7,528,886
846,575
5,772,492
584,200
4,806,904
463, 866
4,199, 838
363, 500
18,240,790
1,318,233
11,796,395
637,300
8,957,952
409,000
12,341,080
427,067
8,035,060
219, 800
6,461,075
144,900
3,551, 873
61, 700
2, 239,935
34, 800
1,903, 339
24, 400

$493, 640
181, 406
999,1S6
938, 764
1,891,700
2,137, 730
302,110
2,623,042
2,837, 504
2,508, 220
1,988,436
1,433,144
1,285,774
1,373,950
1, 418,610
1,176, 793
839, 434
871, 431
3,402,137
2,388, 528
1,890,125
2,919,763
2,807,114
1,654, 509
619, 854
531, 991
586,433

$823,628

$823,628

1,577,939

1,577,939

2,180,762

2,180,762

1,687,917
919,830
674,016
561, 738
456, 267
395,058
342, 893
350, 049
270, 884
231,072
197, 762
933, 416
631, 660
486,063
673, 498
389,710
353,149
232,619
143, 284
101,165

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




$26,760
59, 537
80,753
85,430
89,545
98,512
110,088
98,912
93, 734
92, 748
523,409
485, 340
484,396
880, 218
783,766
789, 403
532, 525
383,616
365,698

1,687,917
946,590
733, 553
642,491
541,697
484,603
441, 405
460,137
369, 796
324,806
290,510
1,456,825
1,117,000
970,459
1,553,716
1,173,476
1,142,552
765,144
526,900
466, 863

109

STATISTICS OF INCOME.
TABU3

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.

BY

INCOME

TEXAS—Continued.

~~1"
Income class.

Number
of
returns.

$1,322,841
4,059,195
1,564, 741
1,039, 594
1,401,016
(2)

$90,000 to $100,000
|
$100,000 to$150,000....
$150,000 t o $200,000.... I
$200,000 t o $250,000$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000....
$500,000 to$750,000....
$750,000 t o $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3.000,000.
$3,000,000 to $4,/000,000.
$4,000,000 to $5,000,000.
$5,000,000 and o v e r . . . .
Classes grouped 2
Grand total

Net
income.

Exemption from
normal t a x .

Personal
exemption .
$17,600
41,400
13,200
4, 200
6,000
2
( )'

Normal
tax.

Surtax.

Total

$293,108
1,137,281
519,114
411,306
628,159
(2)

$362,604
1,378,269
628,935
477,012
724,016

tax.

Dividends.

$430,144
1,159,585
312,785
327,001
180, 815
(2)

$69,496
240,988
109,821
65,706
95,857
(2)

()
00

1,878, 419

4,000 j

C2)

401,636

117,329

224,617 720,720,162 400,922,495 I 44,913,294

15,313,576

10,087,273 125,400,849

$159,404

$159, 404

208, 666

208, 666

1,033,915

1,151,214

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

2, 502
7,904
6,519
7,445
163
2,923
44
1,283
570
302
184
130
81
84
65
34
32
30
103
49
19
17
17
7
1
1

Grand total

30, 510

1

$3, 888,476
11,990,923
14,987, 757
18,480, 013
534, 546
9,977, 517
193,011
5,675, 532
3,122, 834
1,949, 359
1,373,435
1,107, 631
771,961
881, 471
746,248
424,992
430, 842
433, 575
1,754, 503
1,097, 338
512, 462
599, 463
742, 723
374, 467
(2)
(2)

$5, 037, 277
8,040,049
17,204,444
13,198,155
497, 285
6,373, 554
60, 939
2, 878, 548
1,208,207
680, 970
401, 435
278, 005
173,400
178,200
13S, 600
76, 600
72, 200
64,600
211, 400
100, 400
40, 200
32, 400
33,200
11,600
(2)
(2)

(2)

(2)

$50,699
32, 316
372, 948
63, 394
60, 634
147, 560
132, 924
223, 502
468, 344
252,144
271, 051
255, 785
180, 094
221,024
196, 577
134, 869
225, 678
98, 291
535, 786
416,423
201,184
191,451
382, 928
353,186
(2)
(2)
(2)

136. 623

102, 974
63,955
43, 544
34,300
30, 770
24,042
27,126
25, 455
12, 802
11,055
17, 568
70,064
39, 864
19, 579
27, 488
24,158
14, 807
(2)
(2)

102, 974
66,459
49,015
41, 541
39, 291
31, 743
38, 044
36, 365
20,109
19, 226
27, 078
120,163
85, 787
46. 641
72, 030
94,677
59,479
(*)
(2)

('*)

$2,504
5,471
7,241
8,521
7,701
10,918
10,910
7,307
8,171
9, 510
50,099
45,923
27,062
44, 542
70, 519
44,672
(2)
(2)
(2)

(2)

I
I

j

$5,000,000 and over
Classes grouped 2

227, 310

7,800

82, 202

10, 850

40,616

51, 466

82, 278,389

56,999,468

5, 551, 054

1,105,094

401,687

1, 506,781

1
Nontaxable. Personal exemption and dividends exceed net income.
»Classes grouped to conceal net income and identity of taxpayers.




130,623

110

STATISTICS OF INCOME.

TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.

BY INCOME

VERMONT.

Exemption from
normal tax.
Number
of
returns.

Income class.

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

Personal
exemption.

2,191 $3,412,821 $4,365, 967
5,989,600
8,634,878
5,976
5,129,841
4,853,610
2,103
6, 158,640
9,079, 034
3,643
383,770
603,435
178
4,442,074
7,486,933
2,163
136,104
378, 717
83
2,649,546
5,665,185
1,2(55
917,754
2,433, 833
443
550,074
1, 703,698
265
1,219,662
329, 505
163
1,087,134
257,095
129
927,906
204, 800
98
732,003
135,561
70
608,132
102,326
53
523,605
78,600
42
633, 551
98, 800
47
390, 854
60, 500
27
1,628,663
184, 883
95
1,155, 816
103,039
52
956,918
65.399
35
1,082,150
50,200
31
865, 258
32.400
19
530, 944
17,000
10
386,653
9,200
6
152, 229
3,400
2
246,528
3,200
3
375,988
4,200
4
645,338
7,000
5
(2)
(2)
1 |
2

921,821
19, 205

Grand total

Net
income.

Normal
tax.

Total
tax.

Dividends,

$289,984
58,424
402,833
94,975
320,963
197,993
388,691
302,857
253,017
271,770
190, 368
221,657
199,732
251,177
280, 447
200,953
162,162
82,469
468,031
379,602
376,580
483,158
394, 290
307,386
227, 576
29,179
222,385
130,065
438,393
(2)

4,000

59,303,302 j 32,774,478

Surtax.

963, 583

$103,439

$103,439

100,607

"106*607

114,607

*"114*607

109,215
52,412
39,793
35,242
31,814
29,438
22,695
17,720
17,724
24,947
16,392
65,837
50,236
38,758
38,748
33,002
15,596
12,056
9,141
1,994
18,996
18,456
(2)
- (*)

$1,738
4,708
6,430
8,091
9,239
8,880
8,917
8,970
12.422
8,287
46,932
47,748
51,086
74, 867
82, 801
65, 841
56,646
26,775
46,990
82,783
193, 559
(2)

109,215
54,150
44,501
41,672
39, 905
38,677
31,575
26,637
26,694
37,369
24,679
112,769
97,984
89,844
113,615
115,803
81,437
68,702
35,916
48,984
101,779
212,015
(2)

1,201

385,353

386,554

8,590,700 j 1,020,066

1, 239,063

2,259,129

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

m

9,935
26,014
14,714
19,345
637
10,331
87
4,359
1,687
1,251
849
534
456
357
274
234
184
147
530
219
127
141
64

$15,640,723 $20,475,359
39,249,036 26,312,128
33,670,219 37, 857,255
47,992,245 34,083,818
2, 111,434 1,703,142
35,436,056 21,605,624
375,300
156,411
19,509,160
9,441,402
9, 284, 230 3,602,088
8,078, 872 2,691,477
6,334,567
1,824,687
4,541,942
1,122,300
4,314,931
975,500
3,739,662
733,400
3,149,572
566,306
2,923,364
483, 400
2.472,341
388, 400
2,130,385
306, 000
9,02K, 721 1,078,800
4, 898, 259
449,167
3,464,315
255,967
4,875,532
297, 400
2,788,742
123,200

$12,640
210, 833
47,282
452,210
66,156
954,318
25,359
428,468
1,058,207
979,128
987,646
778,853
829,067
970, 666
802,331
869,704
684, 375
577; 669
2 ; 697,636
1,887,811
1,353,948
1,933,125
1,529,268

Nontaxable. Personal exemption and dividends exceed not income
Classes grouped to conceal net income and ideni ity of t /.iviuiyers.




$510,837

$510,837

536, 892

536,892

514,818

514,818

89,565
196,070
192,075
172, 753
143,201
144,670
130,082
114,679
103,604
102,028
83,553
362,867
189,744
146,590
198,000
96,732

$7,984
22,839
32,290
34,869
42,811
45,919
46,714
50.243
48', 109
46,942
258,376
203,465
186,366
352,769
261,706

89,565
204,054
214,914
205,043
178,070
187,481
176,001
161,393
153, 847
150,137
130,495
621,243
393,209
332,9,56
550,769
358.438

Ill

STATISTICS OF INCOME.
TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSE S—Continued.

BY

INCOME

VIRGINIA—Continued.
Exemption from
Income class.

normal tax.

Number
of
returns.

Net
income.

Normal
tax.

Personal
ex-

Total
tax.

Surtax.

Dividends.

emption.
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
1150,000 to $200,000....
$200,000 tto $250,000....
$ ,
o $ 5 ,
$250,000 to $300,000....
$300,000 to $400,000..
$400,000 to $500,000..
$500,000 to $750,000....:
$750,000 to $1,000,000. J
$1,000,000 to $1,500,000. j
$1,500,000 to $2,000,000.'
$2,000,000to $3,000,000.!
$3,000,000 to $4,000,000.!
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped 2
Grand total

$2,685,189
1,661,305
588,829
255,998
283,503
828,229
365,223

49
26
8
3
3
7
2

557,345

$94,000
46,800
14,200
7,800
6,400
13,200
4,000

$1,171,309
1,032,649
273,077
10,325
169,551
397,138
278,214

4,400 I

$114,373
79,846
28,574
18,416
9,835
36,912
6,106

20,420 !

92,576 273.235,229 166,724,031 | 23,489,383

40,865 I

4,363,687

$442,459
321,139
128,309
69,255
72,672
268,262
141,651

$328,086
241,293
99,735
50,839
62,837
231,350
135,545
249,427 I

290,292

3,040,514 j 7,404,201

WASHINGTON.
$1,000 to $2s000 i
•$1,000 to $2,000
$2,000 to $3,0001
.$2,000 to $3,000........
$3,000 to $4,0001
$3,000 to $4,000.
$4,000 to $5,0001
$4,000 to $5.000
$5,000 to $6.000
$6,000 to $7,000
$7,000 to $8,000...
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000

$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20.000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000.
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000....
^200,000 to $1T>0,000 .
*2A0,(Hiuto $300,000.- .
10*400,000-...
O C SVOOO
.

15,487
56,468
16,495
31,197
623
12,849
240
6,953

$24,780,225 $33,119,785
84,422,030 56,774,398
37,534,827 41,373,849
76,640,037 49,652,953
2,104,717
1,-535,119
43,880,129 24,632,812
1,080,170
306,880
31.088,754 13.879,649
4,758,356
2,648 14,348,151
8,731,364
2,306,200
1,351
973 7,266, 805 1,643,520
591 5,033,734
950,950
424 4,014,890
665,148
279 2,916,918
430,156
221 2,542,992
358,044
183 2,274,827
268, NX)
135 1,825,151
204,368
123 1,784,800
193,000
381 6 , 583,272
'
560,299
170 3,816,414
239,780
86 2,359,962
123,700
92 3,167,412
144,217
47 2,087,736
64,500
10
511,794
13,700
15
961.756
23,200
8
584', 027
9,400
416,760
6,800
()
(2)
1 1 (2)
5,800
677,988
3
4,800
489,865
2
4,000
47), 418
1
()
'
I
2,000

$231,599
61,157 $1,104,631
528,505
168,943
1,081,214
1,160,390
753,577
334,866
978,276
868,512
663,911
351,559
1,221,553
246,078
1,130,193
227,966
1,336,673
172,113
908,999
151,200
711,176
112, 261
600,978
101,422
609,989
90,039
581,558
73,015
517,077 j
80,438
404,764
289,566
1,967,029
158,712
1,462,265
93,424
883,026
115,249
1,454,166
52,647
1,250,493
11,591
368,393
17,346
711,812
19,435
326,602
6,732
568,436
450,414
106,222
264,756

11,325
41,085
14,498
55,615

^ 256 !

$1,104,631
1,081,214
*"753*577
$10,891
26,476
36,183
37,653
39,793
35,884
37,323
39,337
35,662
39,319
198,502
158,586
127,753
227,511
201,708
65,023
133,463
97,954
80,692
(2)
167,227
218,963
188,872
(2)
342,051 |

663,911
362,450
272,554
264,149
209,766
190,993
148,145
138,745
129,376
108,677
119,757
488,068
317,298
221,177
342,760
254,355
76,614
150,809
117,389
87,424
(2)
178,552
260,048
203,370
(2)
397,666

$i."tfl0 000 i o S7 "50,000- - ^7 "iOOO010 $1,000,000 <M,000,UKito*l,500,000.

$i ,:>on.oootow.ooo,ooo.
S2,(HX>.00'n O.S3,000,00i).
S3,000,0001 o $4,000,000
«4,OM.(KJOto8.1,000,000
S1) ooo.ono and ovoi .
1

total

1 000

478 33S

31 237

420,052

451, 289

Its (Mi7 *7V)7<> so 3 2 1 . 27) 4S4

XH9

22 ,647 416

6,127, 886

2,966,878

9,094, 764

1

'iWV Personal i i \emr)tion and div londs exceed net income.
- grouped io com<»al nH inrome and I'lentil oi taxpayers.




112

STATISTICS OF INCOME.

TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.

BY INCOME

WEST VIRGINIA.
E x e m p t i o n from
normal t a x .
Number j
of
j

Income class.

returns. |

Net
income.

Personal i
i
ex.! Dividends.'
emption.
|

Grand total

$11,423,921 $15,617,902
37,675,991 24,570,197
38,980,333 44,724,955
59,725,079 41,292,798
1,577,398
1,332,458
41,780,223 25,642,501
113,631
26^543
21,084,615 10,577,768
8,736,970
3,462,647
6,940,171
2,140,624
5,152,710
1,448,170
3,836,808
925,913
3,612,695
799,935
551,906
2', 802, 551
473,524
2, 809,984
356,962
2,258,953
1,864,030
285,384
2,049,208
291,800
6,591,580
784,140
4, 905, 812
441,998
3,206,939
237,800
5,490,206
323,550
3,455,954
151,784
2,579,116
92,400
2, 268, 843
77,200
1,948,661
46,400
1,087,188
22,600
946,109
24,000
2,063,529
31,000
353,653
3,000
406,599
2,000

$532,930
221,749
465,564
417,331
520,057
763, 830
113,631
995,548
1,004,080
990,340
1,038,616
1,027,525
785,420
814, 849
800,626
695,567
656,564
678,599
2,279,529
1,848,179
1,536,727
2,249,858
1,296,484
1,750,436
969,079
1,119,049
791,382
533,035
1,815,541
347,721
260,192

96,326 287, 729,460 176,759, 859

$1,000 to $2,000 i
$1,000 t o $2,000
$2,000 t o $3,000 i
$2,000 t o $3,000
$3,000 t o $4,000 i
$3,000 t o $4',000
$4,000 t o $5,000 i
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 to $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 to $100,000
$100,000 t o $150,000....
$150,000 t o $200,000....
$200,000 t o $250,000...
$250,000 t o $300,000...
$300,000 to $400,000...
$400,000 t o $500,000...
$500,000 t o $750,000....
$750,000 t o $1,000,000..
$1,000,000 t o $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000..
$4,000,000 to $5,000,000.!
$5,000,000 a n d over
Classes grouped 2. .

Normal
tax.

29,320,038

7,273
24,225
16,855
24,253
477
12,207
27
4,739
1,598
1,068
688
453
380
267
245
181
13S
141
382
221
117
161
77
48
35
26
13
10
17
2

Total
tax.

Surtax.

$523,536 i

$523,536

721,579 I

721,579

605,278

605, 278

381,985
182,006
166,471
133,697
103,262
115^ 441
88; 036
96,297
75,907
65, 202
73,116
247,490
189', 627
110,324
219,489
148, 866
87,673
91,819
58,266
34,683
30,708
62,639
435
15, 218

381,985
188,307
185,631
160,936
132,439
151,404
122,764
137,493
114,554
101,477
118,273
438,406
391,796
283,895
607,281
487,569
396,964
426,603
396,855
246,633
240,567
651,344
129,500
174,199

$6,301
19,160
27,239
29,177
35,963
34,728
41,196
38,647
36,275
45,157
190,916
202,169
173,571
387,792
338,703
309,291
334,784
338,589
211,950
209,859
588,705
129,065
158,981

4,629,050

3,888,218 1 8,517,268

$796,869

1796,869

WISCONSIN.
$1,000 to $2,000 1
$1,000 to $2,000
$2,000 to $3,000 1
$2,000 to $3,000
$3,000 to $4,000 1
$3,000 to $4,000
•4,000 to $5,000 1
•4,000 to $5,000
«5,000 to $6,000

,

•6,000 to $7,000
•7,000 t o $8,000
•8,000 t o $9,000
29,000 t o $10,000
•10,000 t o $11,000
•11,000 t o $12,000
|l2,000 t o $13,000
•13,000 t o $14,000
•14,000 t o $15,000
•15,000 t o $20,000
220,000 t o $25,000
225,000 t o $30,000
•30,000 to $40,000
$40,000 to $50,000
1
a

25,534
42,151
25,331
26,740
743
11,077
203
5,442
3,298
2,568
1,502
1,066
877
572
468
349
327
258
782
394
205
23(3
115

$40,503,317 $55,580,140
62,147,530 42,561,234
57,397,505 64,658, 860
66,020,952 48,575,229
2,427,274 2,215,640
37,945,645 23,447,688
915, 843
432,320
24,463,953 11,613,390
18,005, 574 6,898,668
16,600, 591 5,468, 526
11,240,389
3,139,950
9,039,100 2,205,417
8, 309, 428 1, 810,664
5,985,609
1,185, 836
5,384, 865
954, 479
4,360, 422
710,332
4,414, 462
642, 881
3, 740, 262
504,400
13, 453, 282 1,588,150
.8,800,663
778,062
5, 588, 578
410,341
8,157,418
468,400
5,132,795
227,600

$284,723
112,269
709, 816
452,023
444,141
687, 819
525, 877
919,679
1,733,349
1,676, 779
1,494,931
1,461, 896
1, 545,169
1,251,401
1,139, 320
1,117,194
1,247,222
1,056, 754
4,059,217
3,171,462
2,068,625
3,871,511
2,401,478

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




6SL,"i9()
554,336

554,336

479,759
389,886
402; 121
324,431
285,660
282,800
209,968
199,226
159,945
166,337
145,612
521,254
350,208
223,782
295,894
189, 755

479,759
403,169
449,699
383,570
354,373
365,610
283,383
278,620
234,937
252,219
228,036
909,753
714,537
523,377
883,984
686,503

$13,283
47,578
59,139
68,713
82,810
73,415
79,394
74,992
85, 882
82,424
388,499
364,329
299, 595
588,090
496,748

i
I
!
j
'

113

STATISTICS OF INCOME.
TABLE

11.—PERSONAL RETURNS—DISTRIBUTION
CL A S SE S—Continued.
W I S C O N S I N - Continued.

Income class.

$50,000 t o $60,000
$60,000 t o $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000....
$150,000 to $200,000....
$200 000 to $250,000..
$250 000 to $300 000
$300,000 to $400,000....
$400 000 to $500 000
$500 000 to $750 000
$750 000 to $1,000,000..
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5 O O O and over
OOO
'
Classes grouped 2
Grand total

Number
of
returns.

BY

INCOME

E x e m p t i o n from
normal t a x .
Net
income.

Personal
exemption.

Normal
tax.

Total
tax.

Surtax.

Dividends.

$4,278,306
2,993,911
1,717,844
2,136,633
1,341,765
2,798,865
493,174

$144,600
78,298
39,000
40,800
26,400
40,600
5,600

%2,528,091
2,022,684
941,935
1,397,217
957,753
1,631,990
160,184

$137,510
81,018
58,011
67,053
38,184
94,035
25,680

$525,074
443,777
295,334
425.317
30i; 757
801,986
172,708

$662,584
524,795
353,345
492,370
339,941
896,021
198,38S

640,855

4, 200

636, 423

406

300,757

301,163

150, 452 436, 436, 810 276, 457, 705

13, 70S, 932

7,160,930

78
46
23
25
14
23
3
2 ,

6,071,601 13,232,531

WYOMING}.
$1,000 to $2,000 i
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3 000 to $4 000 *
$3 000 to $4 000
$4 000 to $5 000 ]
$4 000 to $5 000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$1(K) 000 to $150 000
$150,000 to $200,'000
$200,000 to $250,000....
$250,000 t o $300 000
$300,000 to $400,000....
$400,000 to $500,000....
$500,000 to $750,000
$750,000 to $1,000,000..
$1,000,000toll 500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3 000 000 to $4 000 000
$4,000,000 to$5 000 000.
$5,000,000and o v e r . . . .

Classes grouped 2
Grand total
2*Nontaxable.

2, 079
6, 33?
3 237
< 394
115
2 470
61
972
303
167
108
88
46
44
36
18
21
17
38
18
12
9
3
3
1
2

$3, 315,618
10 254,718
7 537,271
?0, 355,190
376,950
8 j 284,694
284,986
4 j 262,405
1, 648,399
1, 072,930
807,609
743,123
437,426
462,722
414,080
225,557
282,849
247,350
665,361
389,349
322,920
313,097
139,023
164,981
(2)

$4 383,405
433,689
s 342 513
1? 941,630
323,674
5 075,097
137,293
?, 029,988
643,433
350,400
232,200
170,600
100,000
92,200
74,600
36,000
39,400
26,200
77,600
40,400
23,400
18,400
5,800
7,600
(2)

(2)

(2)

$145,661
13,638
86 142
29,754
106,183
85,746
200,555
91,973
111,401
133,892
106,679
87,377
103,943
91,697
57,437
48,664
112,764
81,555
122,758
132,960
180,848
145,205
31,380
40,420
(2)

. . . . . . . .

(2)

,9m

$152 418

295,650

295 650

132,196

132,196

85,770
37,779
27,435
23,813
26,899
14,791
18,391
16,994
8,940
9,947
9,555
31,617
16,128
10,850
12,390
7,667
8,876
(2)

$1,271
3,089
4,239
5,555
4,250
5,756
6,114
3,894
5,531
5,401
19,831
14,821
17,077
22,857
14,057
20,300
(2)

14,956
51,448
30,949
27,927
35,247
21,724
29,176
(2)

(2)

(2)

(2)

85,770
39,050
30,524
28,052
32,454
19,041
24,147
23,108
12,834

15,47s

1

235,921
24 594

5,200

30,832

15,491

63 244,529

41 ,610,722

2,379,464

963,597

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




m

$152,418

43,680
197,723

59,171
1,161,320


Federal Reserve Bank of St. Louis, One Federal Reserve Bank Plaza, St. Louis, MO 63102