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TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME
FROM

RETURNS OF NET INCOME FOR 1921
INCLUDING STATISTICS FROM

FEDERAL ESTATE TAX RETURNS

COMPILED UNDER THE DIRECTION OF THE

COMMISSIONER OF INTERNAL REVENUE




WASHINGTON
GOVERNMENT PRINTING OFFICE
1923




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

20 CENTS PER COPY
PURCHASER AGREES NOT TO RESELL OR DISTRIBUTE THIS
COPY FOR PROFIT.—PUB. RES. 57, APPROVED MAY 11, 1922

CONTENTS.
CHART:

Page.

Showing by income classes the number of personal income-tax returns
filed for the calendar year ended December 31, 1921
Frontispiece
OFFICIAL TRANSMITTAL
RETURNS FILED

Aggregate net income and total tax (individuals and corporations) for each
of the years 1917-1921
PERSONAL INCOME-TAX RETURNS.

Distribution by States and Territories and by population
Text table—Personal returns, by States and Territories, and per
capita distribution, calendar year 1921
Simple and cumulative distribution, by income classes
Text table—-Simple and cumulative distribution of personal
returns, by income classes, calendar year 1921
Classification by sex and family relationship
Text table—Distribution of personal returns, by sex and family
relationship, calendar year 1921
Income exempt from normal tax
Text table—Net income exempt from and amount subject to normal tax, personal returns, calendar year 1921
Service, business, and property as sources of income
Text table—Distribution by sources, personal income, calendar
year 1921
Sources of income and deductions by income classes
Text t a b l e s Distribution by sources of income and deductions, by income
classes, calendar year 1921
Distribution of personal income, by sources and income
classes, calendar year 1921.
Distribution of personal income, by sources and by income
classes, showing the proportion from each source expressed
in percentages, calendar year 1921
Income from business
Text table—Income reported from business pursuits, personal returns, calendar year 1921
PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS
CORPORATION INCOME-TAX RETURNS

1
1

1
2

2
2-3
4
4-5
5
5
6
6
6
6
7
7
8
9
9
9
10
10

Corporations distributed by industrial groups
10
Text table—Distribution of corporations by industrial groups and
into those reporting net income and those reporting no net
income, calendar year 1921
10-11
Income and deductions
12
Text tablesDistribution of corporation income, by industrial groups and
by nature of deductions, calendar year 1921
12-13
Percentage distribution of corporation income by nature of deductions and by industrial groups, calendar year 1921
13
Income on Federal obligations not wholly exempt from tax
14
Income wholly exempt from tax
14
Corporation returns distributed by size of net income
14
Text table—Corporation returns distributed by size of net income,
calendar year 1921
14
Corporations reporting invested capital
15
Text table—Corporations reporting invested capital distributed
by industrial groups, calendar year 1921
15-16
INCOME RETURNS BY STATES

Combined personal and corporation income and tax
Text table—Personal and corporation income and tax by States and
Territories, calendar year 1921
in




16

16
17

IV

CONTENTS,

INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS

17

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

SUMMARY OF INCOME AND TAX REPORTED BY YEARS

18

Text t a b l e s Number of personal returns, calendar years 1914-1921, by income
classes
Returns of net income by years—personal and corporation
Income-tax yield by years, personal, partnership, and corporation . . .
Personal returns, net income reported for calendar years 1916-1921,
by income classes
Personal returns, tax yield for calendar years 1916-1921, by income
classes
Personal returns, average tax and average rate of tax per individual,
calendar years 1916-1921, by income classes
Personal returns, income by sources for calendar years 1916-1921
PERSONAL RETURNS BY COUNTIES AND CITIES
FEDERAL ESTATE TAX RETURNS

18
19
19
20-21
21-22
22-23
23-24
25
25-26

Text tables—A-E:
A. Returns of resident decedents distributed by size of net estate,
showing form of property and nature of deduction
27-30
B. Returns of non-resident decedents, distributed by size of net estate.
31
C. Returns of resident decedents, distributed by collection districts
32-33
D. Returns of non-resident decedents, distributed by collection
districts
34-35
E. Simple and cumulative distribution by size of net estate, resident
and non-resident decedents
36
BASIC TABLES.
PERSONAL RETURNS:

United States tables—1-7:
1. Distribution by States
2. Distribution by income classes
3. Simple and cumulative distribution by income classes
4. Sex and family relationship—Distribution by States
5. Sex and family relationship—-Distribution by income classes
6. Distribution by sources and by States
7. Distribution by sources and by income classes
States and Territories tables—13,14.
13. Distribution by income classes
14. Returns by years
Counties and cities tables—15, 16.
15. Distribution by counties
16. Distribution by cities

38-39
40—41
42-43
44-47
48-51
52-53
54-55
122-155
156-163
164-177
178-185

CORPORATION RETURNS:

United States tables — 8, 9, 11:
8. Distribution by States
9. Distribution by industries. .
11. Distribution by size of net income by industrial groups
States and Territories tables—10, 12.
10. Distribution by industrial grcups
12. Returns by years




56-57
58-65
100-106
66-99
107-121




STATISTICS OF INCOME, CALENDAR YEAR 1921.
TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, I). C., October 4, 1923.

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, 1921. There are also included herein tables
prepared from the Federal estate-tax returns filed during the year.
RETURNS FILED.
The number of individuals who filed income-tax returns for the
calendar year ended December 31, 1921, was 6,662,176. The aggregate net income reported by these returns was $19,577,212,528, and
the tax (normal tax and surtax) amounted to $719,387,106. As
compared with 1920, the above figures show a falling off of 597,768
in the number of returns filed, and a reduction in the total net income reported amounting to $4,158,416,655, as well as a decrease of
$355,666,580 in the total tax.
The number of corporation income-tax returns for the calendar
year 1921, other than those of personal service corporations, was
356,397. Of these, 171,239 reported net income amounting to
$4,336,047,813; income tax $366,443,621; war-profits and excessprofits tax $335,131,811; total tax $701,575,432.
For the calendar year 1920 the number of corporation returns was
345,595, of which 203,233 reported net income totaling $7,902,654,813
and tax aggregating $1,625,234,643.
The aggregate net income and total tax (individuals and corporations) for each of the years 1917-1921, inclusive, are as follows:
Year.

1917
1918
1919
1920
1921

Net income.

$24,382,743,418
24,286,150,604
29,270,909,906
31,638,283,996
23,913,260,341

Increase or
decrease.

-$96*592,*8i4'
4,984,759,302
2,367,374,090
-7.725,023,655

Income and
profits tax.
$2,833,938,723
4,286,486,257
3,444,971,682
2,700,288,329
1,420,962,538

Increase or
decrease.

SI, 452,547,534
-841,514,575
-744,683,353
-1,279,325,791

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 popu-




2

STATISTICS OF INCOME.

lation of the United States subject to Federal income tax, the proportion filing returns was 6.28 per cent. The per capita net income
reported was $184.65 and the per capita income tax was $6.79.
On the basis of returns filed, the average net income reported for
1921 was $2,938.56, the average amount of tax $107.98, and the
average tax rate 3.67 per cent.
Personal returns, by States and Territories, and per capita distribution, calendar year 1921.

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

2,348,174
54,899
334,162
1,752,204
3,426,861
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
106,021,431

Per
cent of
total.

Amount.

Per
cent of
total.

Amount.

Per
cent of
total.

43,009

0.65

$117,108,806

0.60

$2,713,826

0.38

18,477
33,830
386,082
69,676

48,310,197
92,616,903
1,168,021,448
174,490,980
343,017,180
43,676,893
248,345,804
119,557,316
180,311,466
37,840,014

51,051,629

.25
.47
5.97
.89
1.75
.22
1.27
.61
.92
.19
.25
9.37
2.08
1.60
1.11
.98
1.01
.64
1.88
5.89
3.36
1.74
.31
2.55
.42
.92
.11
.42
4.38
.14
18.48
.65
.22
5.41
.98
.82
9.91
.80
.35
.24
.87
2.74
.32
.24
1.07
1.34
1.06
1.94
.26

516,637
1,866,164
36,438,432
3,882,862
10,633,045
1,284,365
7,704,564
2,929,409
3,892,645
1,451,776
493,658
68,574,351
8,973,653
5,837,960
3,392,429
4,297,470
5,304,522
3,974,861
14,537,303
46,534,644
24,197,840
8,697,117
1,069,136
14,660,351
1,051,863
3,328,145
329,296
1,759,290
33,258,294
351,629
210,768,379
3,760,499
485,783
33,574,094
4,206,507
4,951,580
84,660,220
9,236,328
1,246,523
524,653
3,984,051
12,667,894
842,904
1,155,767
4,161,116
4,909,857
4,579,113
8,971,044
783,257

.07
.26
5.06
.54
1.48
.18
1.08
.41
.54
.20
.07

200,188
26,128
17,746
76,257
115,688
75,277
148,457
22,413

.28
.51
5.79
1.05
1.85
.24
1.35
.63
1.02
.17
.34
9.18
2.26
1.67
1.33
1.06
1.02
.67
1.69
5.83
3.75
1.86
.38
2.59
.55
1.08
.15
.49
4.04
.18
16.01
.66
.28
5.51
1.04
.94
9.32
.72
.38
.33
.91
3.00
.39
.27
1.14
1.74
1.13
2.23
.34

1.25
.81
.47
.60
.74
.55
2.03
6.47
3.36
1,21
.15
2.04
.15
.46
.05
.24
4.62
,05
29.30
.52
.07
4.67
.58
.68
11.76
1.28
.17
.07
.55
1.76
.12
.16
.58
.68
.64
1.25
.11

6,662,176

100.00

19,577,212,528

100.00

719,387,106

100.00

0)

123,269
15,889
89,966
42,249
67,719
11,481
22,976
611,558
150,300
111,483
88,785
69,496
67,960
44,397
112,963
388,442
250,147
124,501
25,614
172,519
36,907
71,853
9,719
32,410
269,096
11,780
1,066,637
44,161
18,440
367,096
69,381
62,804
621,103
48,057
25,160
21,681
60,949

J Alaska included in Washington.




Tax.

Net income.

Returns.
States and Territories.

49,737,718
1,833,920,436
406,242,138
313,762,935
217,237,297
192,273,937
197,897,146
124,628,679
368,691,062
1,153,008,156
657,779,854
340,833,699
60,104,438
499,911,004
81,527,662
179,905,513
22,455,508
82,352,496
856,856,058
27,838,165
3,617,757,104
127,992,951
43,032,753
1,060,027,926
191,816,067
159,574,639
1,937,291,858
157,568,411
68,255,825
47,087,498
170,969,895
536,897,427
62, 713,461
47,561,557
208,331,701
262,109,642
207,157,054
379,754,222

9.53

STATISTICS OF INCOME.
Personal returns, by States and Territories, and per capita distribution, calendar year
1921—Continued.
Per cent
Average
of popu- Average amount Per capita
lation net income of tax net income
filing per return. per rereported.
returns.
turn.

States and Territories-

Alabama

1.83

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

..

.

.

.

..

.

..

.

. . . .

. . .

. . .
. . .

.

Total
1

Per
capita
income
tax.

.

.

.

.
.

.

$2,722.89

$63.10

$49.87

$1.16

5.53
1.93
11.27
7.42
8.93
7.13
20 56
4.36
2.34
4 49
5.32
9.43
5.13
4.64
5.02
2.88
3.78
5.78
7.79
10.08
6.82
5 22
1.43
5.07
6.72
5.54
12.56
7.31
8.53
3.27
10 27
1.73
2.85
6.37
3.42
8.02
7.12
7.95
1.49
3.41
2.61
4.29
5.81
5.04
3.30
8.53
5.14
5.64
11.53

2,614.61
2,737.72
3,025.28
2,504.32
2,782.67
2,748.88
2 760 44
2,829.83
2,662.64
3,295.88
2,164.77
2,998.77
2,702.88
2,814.45
2,446 78
2, 766.69
2,911.97
2,807.14
3,263.82
2,968.28
2,629.57
2,737.60
2,346.55
2,897.72
2,209.00
2,503.76
2,310.48
2,540.96
3,184.20
2,363.17
3,391.73
2, 80S.33
2,333.66
2,887. 57
2,764.68
2,540.84
3,119.08
3,278.71
2,712.87
2,171.83
2,805.13
2,681.94
2,400.24
2,680.13
2,731.97
2,265.66
2,751.93
2,558.00
2,277.77

27.96
55.17
94.38
55.44
86.26
80.83
85 64
69.32
57.48
126 45
21.49
112.13
59.70
52.37
38 21
61.84
78.05
89.53
128.69
119.80
96.73
69.86
41.74
84.98
28.50
46. 32
33 88
54.28
123.59

°1 55

197"60
85.15
26.34
91.46
60.63
78.84
136.30
192.20
49.54
24.20
65.37
63.28
32.26
65.12
54.57
42.44
60.83
60.43
34. %

144.57
52.86
340.84
185.70
248.44
195.86
567 54
123.45
62.27
147.86
115.17
282.78
138.63
130.52
122.78
79.56
110.03
162.27
254.33
299.29
179.30
142.78
33.57
146.86
148.53
138.78
290.10
185.86
271.51
77.25
348 35
50.01
66.52
184.05
94.57
203.70
222.16
260.70
40.54
73.97
73.13
115.13
139. 55
134.95
90.22
193.21
141.52
144.27
262.61

6.28

2,938.56

107 98

184.65

6.79

1.07
10.63
4.11
7.70
5.76
17.61
3.02
1.34
5.67
1.14
10.57
3.06
2 43
1.92
1.78
2.95
5.18
10.03
12.08
6.60
3.64
.60

4.31
1.92
2.57
4.25
3.97
10.54
.98
20 29
1.47
.75

5.83
2.07
6.32
9.70
15.28
.74
.82

1.70
2.72
1.88
3.28
1.80
3.62
3.13
3.41
4.03

Alaska included in Washington

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

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




STATISTICS OF INCOME.
Simple and cumulative distribution of personal returns, by income classes, calendar
year 1921.
Eeturns.

Under $1,000
$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

,

Simple distribution.

Cumulative distribution.

Number in
each class.

Income classes.

Per cent
of total.

Over the
class below.

401,849
2,440,544
2,222,031
1,072,146
353,247
132,344
28,946
8,717
1,367
739
162
63
21

6.03
36.63
33.35
16.09
5.31
1.99
.4342
.1307
.0205
.0110
.0024
.0009
.0003

6,662,176
6,260,327
3,819,783
1,597,752
525,606
172,359
40,015
11,069
2,352
985
246
84
21

Cumulative percentages.

Under the Over the Under
class
class above. below. the class
above.
401,849 100.00
2,842,393 93.97
5,064,424 57.34
6,136,570 23.99
7.90
6,489,817
2.59
6,622,161
.6000
6,651,107
.1658
6,659,824
.0351
6,661,191
.0146
6,661,930
.0036
6,662,092
. 0012
6,662,155
.0003
6,662,176

6.03
42.66
76.01
92.10
97.41
99.40
99.8342
99.9649
99.9854
99.9964
99.9988
99.9997
100.00

6,662,176 100.00
Net income.
Simple distribution.

Cumulative distribution.

Cumulative

Over the class Under the class
below.
above.

Over Under
the
the
class
class
below. above.

Income classes.
Amount in
each class.
Under $1,000
$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.
$1,000,000and over..
Total

Per
cent of
total.

$213,849,934
3,620,761,768
5,325,931,265
4,054,891,244
2,378,759,237
1,958,156,206
979,629,305
582,230,218
163,520,999
145,948,047
61,342,550
42,780,426
49,411,329

1.09
18.49
27.21
20.71
12.16
10.00
5.00
2.97
.84
.75
.31
.22
.25

19,577,212,528

100.00

$19,577,212,528
19,363,362,594
15,742,600,826
10,416,669,561
6,361,778,317
3,983,019,080
2,024,862,874
1,045,233, 569
463,003,351
299,482,352
153,534,305
92, 191,755
49,411,329

$213,849,934 100.00
3,834,611,702 98.91
9,160,542,967 80.42
13,215,434,211 53.21
15,594,193,448 32.50
17,552,349,654 20.34
18,531,978,959 10.34
19,114, 209,177
5.34
19,277, 730,176
2.37
19,423,678,223
1.53
19,485,020,773
.78
19,527, 801,199
.47
19, 577,212,528
.25

1.09
19.58
46.79
67.50
79.66
89.66
94.66
97.63
98.47
99.22
99.53
99.75
100.00

Tax (normal tax and surtax).

Under $1,000
$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.
$1,000,000and over..
Total




Simple distribution.

Cumulative distribution.

Amount in
each class.

Income classes.

Per cent
of total.

Over the
class below.

$173,678
29,160,654
20,712,373
42,743,604
68,871,422
126,886,410
112,909,840
115,711,635
52,330,056
61,495,988
31,859,630
25,112,090
31,419,726

0.03
4.05
2.88
5.94
9.57
17.64
15.70
16.08
7.27
8.55
4.43
3.49
4.37

$719,387,106
719,213,428
690,052,774
669,340,401
626,596,797
557,725,375
430,838,965
317,929,125
202,217,490
149,887,434
88,391,446
56,531,816
31,419,726

719,387,106

100.00

Cumulative per-

Over
Under
Under the
class above. the class the class
below.
above.
$173,678
29,334,332
50,046,705
92,790,309
161,661,731
288,548,141
401,457,981
517,169,616
569,499,672
630,995,660
662,855,290
687,967,380
719,387,106

100.00
99.97
95.92
93.04
87.10
77.53
59.89
44.19
28.11
20.84
12.29
7.86
4.37

0.03
4.08
6.96
12.90
22.47
40.11
55.81
71.89
79.16
87.71
92.14
95.63
100.00

STATISTICS OF INCOME,

5

CLASSIFICATION BY SEX AND FAMILY RELATIONSHIP (PERSONAL
RETURNS).

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

of personal returns, by sex and family
Returns.

Status of family relationship.
Number.

Total

3,477,592
89,634
401,662
115,356
1,945,009
608,829
24,094
6,662,176

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 of families, men
Heads of families, women
All other, men
All other, women
Community property income

Per
cent.

relationship, calendar year 1921.
Net income.

Tax.

Per
cent.

Amount.

52.20 112,448,419,490

63.59

$442,214,092

61.47

1.35
6.03
1.73
29.19
9.14
.36

486,169,923
1,066,536,564
309,461,003
3,788,543,065
1,302,397,698
175,684,785

2.48
5.45
1.58
19.35
6.65
.90

43,521,348
27,852,616
10,848,457
124,710,007
58,610,664
11,629,922

6.04
3.87
1.51
17.34
8.15
1.62

100.00

19,577,212,528

100.00

719,387,106

100.00

INCOME E X E M P T FROM NORMAL

Amount.

TAX (PERSONAL

Per
cent.

RETURNS).

The amount of net income not subject to 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 1921.

Status of income.

Net income specifically exempt from normal tax:
Personal exemption and credit for dependents
Dividends
Interest on Government obligations not wholly exempt from tax
Total specific exemptions
Less amount in excess of net income..
Net income exempt from normal tax.
Net income subject to normal tax
Total net income..




Amount.

Per cent
of total net
income.

$14,191,855,700
2,476,952,399
7 6 2 9
'6,994,406
16,715,802,505
2,713,737,519
14,002,064,986
5,575,147,542
19,577,212,528

71.52
28.48
100.00

6

STATISTICS OF INCOME.

SERVICE, BUSINESS, AND PROPERTY AS SOURCES OF INCOME (PERSONAL R E T U R N S ) .

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 incomef calendar year 1921.
Amount.

Source of income.
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, and
income received from
fiduciaries
„

Per cent
of total
income.
59.2J

$13,813,169,165

Total

17.88
77.09

1,177,957,882
1,690,338,895
2,476,952,399

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

4,170,363,591
17,983,532,756

Total...

5.05
7.25
10.61

5,345,249,176

22.91

23,328,781,932
3,751,569,404

100.00
16.08

19,577,212,528

Total income .
General deductions

83.92

SOURCES OF INCOME AND DEDUCTIONS BY INCOME CLASSES

(PERSONAL RETURNS).

The distribution of income from service and business and from
property, as well as the total deductions in each income class, are
shown in the following table. This table also shows the proportion
of the total income reported from each source, as well as the per cent
of general deductions and net income to total income for each income
class.
Distribution by sources of income and deductions, by income classes, calendar year 1921.

Income classes.

U n d e r $1,000
$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 t o $250,000
$250,000 to $300,000....
$300,000 t o $500,000....
$500,000 to $1,000,000...
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 and over

Total.




Income from
personal service
and business.

Per cent
of total
income
in each
class.

$514. 958,745
3,584; 419,757
5,241. 483,412
3,837, 084,008
2,093. 184,885
1,223, 933,871
771. 432,177
280. 092,349
147, 396,801
436,795
097,458
880,578
744,466
249,550
807,018
184,731
401,963

54.94
89.85
89.60
82.74
73.17
63.26
55.00
48.52
45.34
44.76
39.91
36.82
33.80
37.87
25.90
28.37
29.45

Income from
property.

Per cent
of total
income
in each
class.

$422,275,723
405,072,356
608,429,203
800,423,814
767,473,368
710,718,553
631,074,571
297,176,537
177,706,507
104,191,388
132,617,052
64,987,945
40,628,416
18,456,096
68,098,092
40,871,786
10,544,610

45.06
10.15
10.40
17.26
26.83
36.74
45.00
51.48
54.66
65.24
60.09
63.18
66.20
62.13
74.10
71.63
70.55

2,744,192

5.81

44,503,159

94.19

17,983,532,756

77.08

5,345,249,176

22.92

STATISTICS OF INCOME.
Distribution

7

by sources of income and deductions, by i?icome classes, calendar year 1921—

Continued.
Per cent

Income classes.

of total
Total income. General deduc- income
tion^.
in each

Per cent
of total
income
in each
class.

Total net income.

class.

Under $1,000
$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....
$5001000 to $1,000,000...
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 and o v e r . . . .

$937, 234,468
3,989,492,113
5,849,912,615
4,637,507,822
2,860,658,253
1,934,652,424
1,402,506,748
577,268,886
325,103,308
188,628,183
220,714,510
102,868, 523
61,372, 882
29,705,646
91,905,110
57,056, 517
14,946,573

$723,384,534
368,730,345
523,981,350
582,616,578
481,899,016
379,989,527
288,646, 529
120,521, 824
74,277, 754
44,708,186
57,193,511
25,433, 006
15,687,912
6, 878,086
30,562,560
14, 276,091
2,102,394

47,247,351

10,680, 201

23,328,781,932

Total.

3,751,569,404

77.18
9.24
8.96
12.56
16.85
19.64
20.58
20.88
22.85
23.70
25. 91
24.72
25. 56
23.15
33. 25
25.02
14.07
22. 60 I

16.08

$213, 849,934
3,620,761,768
5,325,931,265
4,054,891, 244
2,378,759,237
1,554,662, 897
1,113,860,219
456,747,062
250,825,554
143,919, 997
163,520,999
77,435, 517
45,684, 970
22,827, 560
61,342, 550
42,780,426
12,844,179

22.82
90.76
91.04
87.44
83.15
80.36
79.42
79.12
77.15
76.30
74.09
75.28
74.44
76.85
66.75
74.98
85.93

36,567,150

77.40

19, 577,212, 528

83.92

The distribution of personal income by sources showing the amounts
reported from each source is shown in the following table:
Distribution

of personal income, by sources and income classes, calendar year 1921.

Income classes.

Under $1,000
$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 140,000
$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 1250,000
$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




Wages and
salaries.

$321; 336,288
3,243. 836,486
4,557; 288,548
2,859. 188,037
1,342: 428,026
739: 488,597
432; 377,205
141; 721,538
69, 183,289
36. 959,421
35: 031,445
13; 070,218
8, 030,747
2',999,694
624,235
5'.
873,412
352,856

Business.

$118,976,642
255,152,738
504,808,881
671,340,314
402,162,409
203,725,400
114,939,390
38,292,212
17,413,250
10,451,395
11,686,903
3,819,615
2,78.5,738
2,399,270
3,090,472
•1219,158
I)024,825

2,379,123
I 13,813,169,165

Partnerships,
fiduciaries, etc.

$35,958,353
64,351,011
131,467,747
205,838,250
245,779,077
211,339,251
179,099,464
82,954,230
53,245,226
33,288,987
37,751,740
19,235,446
9,451,914
5,306,958
13,493,482
9,592,904
2,958,814

Profits from
sales of real
estate, stocks
and bonds.
$38,687,462
21,079,522
47,918,236
100,717,407
102,815,373
69,380,623
45,016,118
17,124,369
7,555,036
3,736,992
3,627,370
1,755,299
476,067
543,628
1,598,829
469,259
65,468

73,454
2,366,318,610

291,615

1,341,186,308

462,858,673

8

STATISTICS OF INCOME.

Distribution

of personal

income, by sources and income classes, calendar year 1921—*

Continued.
Income classes.

Under $1,000
,
$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 t o $250.000
$250,000 t o $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

Rents and
royalties.

Dividends.

$116,652,120
151,391,796
240,115,413
248,866,148
171,850,952
107,953,738
70,605,214
25,446,558
13,260, 527
7,496,676
8,257,046
4,936,166
2,013,963
464,146
2,268,217
4,356,613
1,233

$168,395,621
66,325,058
97,084,540
230,009,270
349,231,315
407,565,766
409,556,238
208,162,957
129,500, 747
78,235,249
100,568,997
49,960,272
31,898,612
15,219,643
55,429,204
31,353,986
9,956,287

Interest and
investment
income.
$137,227,982
187,355,502
271,229,250
321,548,396
246,391,101
195,199,049
150,913,119
63,567,022
34,945,233

18,459,463
23,791,009
10,091, 507
6,715, 841
2,772,307
10,400,671
5,161,187
587,090

Total income.

$937,234,468
3,989,492,113
5,849,912,615
4,637,507,822
2,860,658,253
1,934,652,424
1,402,506,748
577,268,886
325,103,308
188,628,183
220,714,510
102,868,523
61,372,882
29,705,646
91,905,110
57,056,517
14,946,573

2,021,356

38,498,637

3,983,166

47,247,351

1,177,957,882

Total.

2,476,952,399

1,690,338,895

23,328,781,932

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 1921.

Income classes.

Under $1,000
$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




Wages Busiand
salaries. ness.

34.28
81.32
77.88
61.65
46.93
33.22
30.83
24.55
21.28
19.59
15.87
12.71
13.09
10.10
6.12
3.28
2.36

12.69
6.39
8.63
14.47
14.06
10.53
8.20
6.64
5.36
5.54
5.29
3.71
4.54
8.08
3.36
7.45
6.86

3.84
1.61
2.25
4.44
8.59
10.92
12.77
14.37
16.38
17.65
17.11
18.70
15.40
17.87
14.68
16.82
19.79
.16

10.14

5.75

5.04
59.21

Profits
InterPart- from
est
ner- sales of Rents,
and
and
ships,
real
Divi- invest- Total
infiduci- estate, royal- dends. ment comer
aries, stocks ties.
inetc.
and
come.
bonds.
4.13
.53
.82
2.17
3.59
3 59
3.* 21
2.97
2.32
1.98
1.64
1.71
.78
1.83
1.74
.82
.44

12.45
3.79
4.11
5.37
6.01
5.58
5.03
4.41
4.08
3.97
3.74
4.80
3.28
1.56
2.47
7.63
.01

17.97
1.66
1.67
4.96
12.21
21.07
29.20
36.05
39.83
41.48
45.57
48.57
51.97
51.23
60.31
54.96
66.61

14.64
4.70
4.64
6.94
8.61
10.09
10.76
11.01
10.75
9.79
10.78
9.80
10.94
9.33
11.32
9.04
3.93

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

.62

4.28

81.47

8.43

100.00

5.05

10.62

7.25

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, 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 1921.
Number of
businesses Per cent.
reported.

Industrial groups.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textiles and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper, 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, e t c . ,
Finance, banking, insurance, etc
,
Special cases, business not sufficiently defined to be
classed with any other division
Grand total

,

Net income.

Per cent.

130,344
3,871

16.14
.48

$229,193,235
11,168,718

.47

13,481
10,410
3,808
565
2,765
231
7,505
1,043
1,527
6,239
8,345

1.67
1.29
.47
.07
.35
.03
.93
.13
.19
.77
1.03

48,511,689
33,661,289
9,481,394
1,151,797
9,835,525
1,217,464
28,537,412
4,459,698
6,158,291
18,238,268
25,082,408

2.05
1.42
.40
.05
.41
.05
1.21
.19
.26
.77
1.06

55,919

6.93

186,335,235

7.87

33,045
23,886
240,486
231,395
26,688

4.09
2,95
29.79
28.66
3.31

110,027,192
51,143,3:10
712,884,031
795,402,958
96,591,119

4.65
2.16
30.13
33.61
4.08

61,740
807,374

7.65

100

173,572,812
2,366,318,610

7.34

100

PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS.

Returns filed by partnerships and personal service corporations
are not subject to tax as such, the income reported being included
in the returns of net income filed by the individual members or
stockholders according to their distributive share, whether distributed
or not.
The number of returns of net income for 1921 filed by these two
forms of association was:
Partnerships
Personal service corporations
Total




259, 359
5, 500
264, 859

10

STATISTICS OF INCOME.
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 Other Public Utilities" group, both gross
income and general deductions should be greatly in excess of the
amounts shown. This is due to railroad and other utility corporations, to a large 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 tne gross income and general
deductions was inexpedient, due to the cost and the additional time
that it would have required.
TABLE A.—Distribution of corporations by industrial groups and into those reporting
net income and those reporting no net income, calendar year 1921.
Corporations reporting net income.

Industrial groups.

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

Total
Per
number
cent
of corporations Number. report- Gross income.
ing
reporting.
net income.

8,724
17,660

3,146
4,365

36.06
24.72

$371,039,406
1,728,765,475

$330,321,214
1,543,631,552

$40,718,192
185,133,923

13,777

7,207

52.31

5, 519,503,463

5,200,327,190

319,176,273

5,312

48. S6

3,885,118,040

3,557,761,957

327,356,083

2,184

981

44.92

822,817,015

765,752,379

57,064,636

641

196

30.58

112,146,551

107,044,878

5,101,673

6,733

2,984

44.32

1,071,669,578

1,001,158,527

70,511,051

1,676

730

43.56

565,401,379

520,519,542

44,881,837

8,432

5,386

63.88

1,414,017,240

1,289,860,650

124,156,590

5,924

2,502

42.23

2,117,210,866

1,958,993,577

158,217,289

3,681

1,998

54.28

733,427,446

663,670,947

69,756,499

15,536

5,468

35.20

6,044,372,496

5,607,005,636

437,366,860

41.45

2,136,393,002

1,972,196,185

164,196,817

46.43 24,422,077,076

22,644,291,468

1,777,785,608

10,292

4,266

79, 748

37, 030

Construction
Transportation and other
public utilities
Trade
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
C ombinations—p r e d o m i nant industry not ascertainable
Inactive concerns.

10, 361

6,041

19,105
88,179

11,831
42,809

61.93 i 7,187,369,107
48.55 17,570,065,920

58.31

1,281, 614,507

1,214,279,139

67,335,368

6,365,497,653
16,998,120,623

821,871,454
571,945,297

1

19,103

10,694

55.98

1,312,596,853

1,207,724,299

104,872,554

82,858

54,122

65.32

5,797,975,438

5,058,678,633

739,296,805

2,879
27,780

1,201

41.72

379,619,547

352,530,935

27,088,612

356,397

171,239

48.05 60,051,123,329

55,715,075,516

4,336,047,813

i Gross income and total deductions incomplete (see text above).




Net income.

10,872

Total manufacturing.

Total

Total
deductions.

11

STATISTICS OF INCOME.

TABLE A.—Distribution of corporations by industrial groups and into those reporting
net income and those reporting no net income, calendar year 1921—Continued.
Corporations reporting net income.
Industrial groups.
Income tax.

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

War
profits and
excess
profits
tax.

Total tax.

Percentage distribution
of total
tax.

Per cent
of total
tax to
net income.

$6,001,962
31,969,216

0.86
4.56

14.74
17.26

26,801,433
27, 642, 731
4,858, 825
448, 009
6,061,213
3,938, 856
9,921,830
14,310,789
6,015, 890
36,561,169
14,474,387

38,874, 871
39,573,339
6,956,022
367,459
5,185, 860
3,645, 206
17,261, 536
15,287, 073
6,015,738
53,746, 551
13,821,462

65,676,304
67,216,070
11,814,847
815,468
11,247,073
7,584,062
27,183, 366
29,597, 862
12,031,628
90,307, 720
28,295, 849

9.36
9.59
1.69
.12
1.60
1.08
3.87
4.22
1.71
12,87
4.03

20.58
20.53
20.70
15.98
15.95
16.90
21.89
18.70
17.25
20.65
17.23

200,735,117

351,770,249

50.14

19.79

4,872,331
76,870,131
46,279,219

8,722, 555
24,151,634
50,463,296

13,594, 886
101,021,765
96,742, 515

1.94
14.40
13.78

20.19
12.29
16.91

8,016,773
57,056,408

11,252,325
19,215,184

19,269,098
76,271,592

2.75
10.87

18.37
10.32

3,075,506

1,858,643

4,934,149

.70

18.21

366,443, 621

Total

$2,568,433
16,164,624

151,035,132

Total manufacturing
Construction
Transportation and other public utilities.
Trade
Public service—professional, amusements , hotels, etc...
Finance, banking, insurance, etc
Combinations—predominant industry
not ascertainable
Inactive concerns

$3,433,529
15,804,592

335,131, 811

701,575, 432

100. 00

16.18

Corporations reporting no net income.

Number.

Per cent
reporting no
net income.

Gross income.

Total
deductions.

Deficit.

5,578
13,295

63.94
75.28

$304,559,049
2,160,110,985

$393,121,947
2,574,599,936

$88,562,898
414,488,951

6,570
5,560
1,203
445
3,749
946
3,046
3,422
1,683
10,068

47.69
51.14
55.08
69.42
55.68
56.44
36.12
57.77
45.72
64.80

2,750,043,401
1,800,976,566
595,180,564
525,699,814
775,312,435
438,100,079
307,991,840
1,761,669,436
220,329,251
3,760,766,301

3,059,205,388
1,990,415,896
701,089,919
627,261,549
895,532,322
487,278,671
334,671,825
1,894,550,501
246,589,044
4,426,768,198

309,161,987
189,439,330
105,909,355
101,561,735
120,219,887
49,178,592
26,679,985
132,881,065
26,259,793
666,001,897

Industrial groups.

Agriculture and related industries..
Mining and quarrying
Manufacturing*
Food products, liquors, and
tobacco
Textiles and textile products . . .
Leather and leather products..
Rubber and rubber goods
Lumber and wood products
Paper, 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
Inactive concerns .
...
Total.

...

6,026

58.55

1,083,777,026

1,255,314,777

171,537,751

42,718

53.57

14,019,846,713

15,918,678,090

1,898,831,377

4,320

41.69

491,693,680

543,201,031

51,507,351

7,274
45,370

38.07
51.45

i 1,813,387,056
9,774,283,657

12,136,755,849
10,401,112,000

323,368,793
626,828,343

8,409
28,736

44.02
34.68

442,490,733
1,753,120,702

488,429,768
2,116,286,615

45,939,035
363,165,913

1,678
27,780

58.28
100. 00

438,605,604
52,024

504,115,316
68,785

65,509,712
16,761

185,158

51.95

31,198,150,203

35,076,369,337

3,878,219,134

iGross income and total deductions incomplete (see text, p. 10).




12

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.
TABLE B.—Distribution of corporation income, by industrial groups and by nature of
deductions, calendar year 1921.
Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textiles and textile products
Leather and leather products
Rubber and rubber goods...
Lumber and wood products.
Paper, pulp, arid 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
Finanee,banking, insurance, etc.
Combinations—predominant industry not ascertainable
Inactive concerns
Total

Total
number of
returns.

8,724
17,660

$675,598,455
3,888,876,460

$330,207,591
2,099,075,456

$18,271,156
63,923,269

$29,744,119
107,447,406

13,777
10,872
2,184
641
6,733
1,676
8,432

8,269,546,864
5,686,094,006
1,417,997,579
637, 846,365
1,846,982,013
1,003,501,458
1,722,009,080

6,254,444,155
4,315,434', 964
1 144,876,256
529,613,667
1,329,205,757
745,312,702
722,935,460

109,749,325
155,153,862
34,12i; 250
9,051,666
63,170,803
28,202,463
81,973,613

144,527,148
73,292,127
24,640,747
23,329,100
37,712,723
15,819,275
14,131,973

5,924

3,878,880,302

2,676,129,577

62,647,723

52,772,527

3,681
15,536

953,756,697
9,805,138,797

611,309,426
7,225,064,411

31,351,545
201,043,700

12,578,325
181,815,420

10,292

3,220,170,028

2,205,569,819

102,452,121

52,463,935

79,748 38,441,923,789 27,759,896,194

878,918,071

633,083,345

1,107,139,757

84,072,238

1
820,547,591
19,105 1 9,000,756,163
88,179 27,344,349,577 22,031,511,701
414,233,098
19,103 1,755,087,586
82,858 7,551,096,140 1,787,526,045
499,018,999
2,879
818,225,151
43,096
52,024
27,780

182,274,050
642,904,253

10,361

1,773,308,187

966,964,833
221,450,428

95,405,845
375,246,162

33,693,915
1,084,161,751

17,877,278
9,915

29,863,077
1,612

Domestic tax.

Exhaustion,
amortization,
and depletion.

Miscellaneous
expense.

$21,002,459
86,549,035

$33,089,276
509,165,999

$291,128,560
1,252,070,323

$723,443,161
4,118,231,488

71,013,583
51,132,168
10,419,085
7,031,144
33,758,890
13,883,083
11,842,017
41,804,563
10,256,706
152,507,897
37,811,865

146,067,826
113,958,326
16,986,846
14,686,068
101,649,480
42,879,259
40,565,802
180,903,450
46,784,441
355,329,846
91,433,372

1,533,730,541
839,206,406
235,798,114
150,594,782
331, 193,196
161, 701,431
753,083,610
839,286,193
197,979,548
1,918,012,560
737. 779,850

8,259,532,578
5,548, 177,853
1,466,842,298
734. 306,427
1,896! 690,849
1,007;798,213
1,624,532,475
3,853, 544.078
910, 259;991
10,033, 773,834
3,227, 510,962

441,461,001

1,151,244,716

7,698,366,231

38,562,969,558

15,820,523
423,211,792
139,146,858

43,641,000
^436,486,673
168,164,606

471,905,750
5,772,768,563
4,196,054,777

1,757,480,170
1 8,502,253,502
27,309,232,623

34,615,804
294,276,248

65,752,884
132,494,797

1,052,452,521
3,501,260,245

1,696,154,067
7,174,965,248

16,516,831
1,273

33,195,711
1,295

260,174,355
11,594

856,646,251
68,785
90,791,444,853

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products,liquors, and tobacco.
Textiles and textile products
Leather and leather products
Rubber an d 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
7.
Public service—professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—predominant industry
not ascertainablo
Inactive concerns

1

1,472,601,824

1

2,573,236,957 24,496,192,919

1 Gross income and total deductions incomplete (see text, p . 10).




34,900,902
1

356,397 91,249,273,532 56,849,199,528 2,258,902,237 3,141,311,3S8

Industrial groups.

Total

Cost of goods. Compensation Interest paid.
of officers.

Total gross
income.

Total
deductions .

13

STATISTICS OF INCOME.

TABLE B.—Distribution of corporation income, by industrial groups and by nature of
deductions, calendar year 1921—Continued.
Industrial groups.

Net income or deficit be- Income tax, Net income or deficit after
fore deducting tax.
deducting tax.
war profits,
and excess
profits tax. Net income.
Net income.
Deficit.
Deficit.

Agriculture and related industries.
$47,844, 706
Mining and quarrying
229,355,028
Manufacturing:
Food products, liquors, and
tobacco
$10,014,286
Textiles and textile products..
137,916,753
Leather and leather products..
48,844,719
Rubber and rubber goods
96,460,062
Lumber and wood products
49,708,836
Paper, pulp, and products
4,296,755
97,476,605
Printing and publishing
Chemicals and allied substances
25,336,221
Stone, clay, and glass products.
43,496,706
Metal and [metal products
228,635,037
All other manufacturing industries
7,340,931
314,240,574 435,286,343
Total manufacturing
Construction
15,828,017
Transportation and other public
utilities
498,502,661
54,883,046
Trade
Public service—professional amusements, hotels, etc
58,933,519
Finance, banking, insurance, etc...
376,130, 892
Combinations—predominant industry not ascertainable
38,421,100
Inactive concerr s
16,761
1,263,635,663 805,806,984
Total.

$6,001,962
31,969,216

$53,846,668
261,324,244

65,676,304
67,216,070 $70,700,683
11,814,847
815,468
11,247,073
7,584,062
27,183,366 70,293,239
29,597,862
12,031,628 "31* 465," 078
90,307,720
28,295,849
351, 770,249 172,459,000
13,594,886
2,233,131
101,021,765
96,742,515

4,261,638
"3i8,"942,"757
35,636,783
645,275,018

397,480,896

19,269,098
76,271,592

55,662,018
60,659,566
97,275,530
60,955,909
11,880,817

39,664,421
299,859,300

151,625,561

4,934,149
701,575,432

911,696, 748

43,355,249
16, 761
1,155, 443,501

In the table immediately following, the division of the corporation income, according to the nature of deductions, is expressed in percentages.
TABLE C.—Percentage distribution of corporation income by nature of deductions and by
industrial groups, calendar year 1921.

gjj

lit

Industrial groups.

If*

o
Agriculture and related industries.
Mining and quarrying
100.00
Manufacturing:
Food products, liquors, and
tobacco
100.00
Textiles and textile products. 100.00
Leather and leather products „ 100.00
Rubber and rubber goods
100.00
Lumber and wood products.. 100.00
Paper, pulp, and products
100.00
Printing and publishing
100.00
Chemicals and allied substances
100. 00
Stone, clay, and glass products
100.00
Metal and metal products
100.00
All other manufacturing industries
100.00
Total manufacturing
100.00
Construction
100.00
Transportation and other public
utilities
Trade
100.00
Public service—professional,
100.00
amusements, hotels, etc
Finance, banking, insurance, etc . 100.00
Combinations—predominant in100.00
dustry not ascertainable
100. 00
Inactive concerns
Total
100. 00
1

Not given, due to incomplete data.
60729°—23
2




48.87

2.70
1.

4.40 3.11 4.90 43.09 107.07 - 7 . 0 7
2.76 2.23 13.09 32.20 105.90 - 5 . 9 0

75.63
75.91
80.74
83.04
71.97
74.27
41.

1.33
2.73
2.41
1.42
3.42
2.81
4.76

1.75
1.29
1.74
3.66
2.04
1.58
.82

68.99

1.61

64. C
68.50
72.20
62.43

0)

80.57
23.60
23.67

18.54
.12
14.76 97.58
2.42
16. 63 103.44
23.61 115.13 -15." 13
17. 93 102.
-2.69
16.12 100. 43 - . 4 3
43.73 94.34
5.66

1.36 1.

4.e

21.64

3.30
2.05

1.33 1.09
1.85 1. 56

4.90 20.75 95.45
4.55
3.62 19. 56 102.33 - 2 . 3 3

3.18
2.29
4.74

1.63 1.17
1. 66 1.15

22.92 100. 23
2.99
1.02 100.31
2.46 26.62 99.11

C1)

0)

1.97 .89

..

19.34

0)

-.23
-.31

0)

15.35 100. 20 - . 2 0
.81
5.44 1.92 1.97 3.75 59.97 '6.65
3.35
4.97 14.35 3. 91 1.76 46.36 15.02
4.98
2.35

60.
2.19
82.83 19.
62.31 2.48
2

.69

-7.96
-6.72

-4.
2.49 22. 29 132.22 -32.22
2.82 26.84
.50

.79
1.18
.83
.13
.61
.76
1.58

-.67
1.24
-4.27
-15. 26
-3.30
-1.19
4.08

.76

1.77
2.00
1.19
2.30
5.50
4.27
2.36

1.10
1. 83
1.38

-.10

1.26
3.29
.92 - 3 . 2 5
-1.11
-1.23
.77
Tl2

C1)

3.44 1.61

0)

.35

-.55

1.10
1.01

2.25
3.97

3. 65 2. 02 4.06 31.79 104.
3.10 2.45

us
pi

-5.29
-32.22

.77

-.27

Minus sign (—) indicates deductions exceed gross income.

14

STATISTICS OF I N C O M E .

INCOME

OF FEDERAL

OBLIGATIONS
(CORPORATION

NOT WHOLLY EXEMPT FROM TAX
RETURNS).

Interest on obligations of the United States and warfinancecorporation bonds, not wholly exempt from tax, and included in gross
income, amounted to $203,095,789.
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
$509,117, 760
Interest on obligations of the United States and its possessions, States,
Territories, and political subdivisions thereof, and interest on farm
loan bonds issued under the Federal farm loan act
188, 788, 627
Total

697,906,387

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.
TABLE D.—Corporation returns distributed by size of net income, calendar year 1921.

Income classes.

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
Total.
Reporting no net income
Grand total
1

Number.

75,451
40,402
20,134
25,327
4,595
3,
1,136
555
461
70

Net income.

$61,895,581
L24,049,405
142,168,065
547,473,491
320,442,399
478,376,439
391,713, 873
380,316,893
918,041,802
971,569, 865

Income
tax.

$4,529,891
9,616,492
46,116,863
28,176,329
41,993,090
33,930, 213
33,033, 759
81,338, 894
87, 708,090

Per
War
cent of
profits
Average total
and excess Total tax. amount tax to
of tax.
profits
net intax.
come.

$387,697
2,945,722
33,210,703
28,061,749
44,942,158
35,468,645
35,785,658
80,887,600
73,441,879 161

171,239 2 4,336,047,813 366,443,621 335,131,811 701,575,432
185,158 3,878,219,134
356,397

17,324

457,828,679 366,443,621 335,131,811 701,575,432

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




$122
917,588
624
562,214
3,132
327,566
12,239
238,078
27,971
935,248
61,091
398,858
819,417 123,999
226,494 351,901
149; 969 2,302,142

2

Deficit.

3.96
8.84
14.49
17.55
18.17
17.71
18.09
17.67
16.58
116.41

15

STATISTICS OF INCOME.
CORPORATIONS REPORTING INVESTED CAPITAL.

The size of invested capital in its relationship to net income and
tax reported is shown in the following table:
TABLE E.—Corporations reporting invested capital distributed by industrial groups,
calendar year 1921.
Industrial groups.

Number.

Invested
capital.

Net income.

Income tax.

Agriculture and related industries

735

$253,359,215

131,900,529

$2,840,395

Mining and quarrying:
Coal minging
Metal mining
Gas and oil
All other mining and quarrying
Total mining and quarrying

586
52
228
474

764,453,718
50,852,739
1,332,971,101
176,232,946

75,099,665
3,060,407
47, S03, 215
18', 884,219

6,284,077
258,711
4,197,927
1,593,597

1,340

2,324,510,504

144,847,506

12,334,312

Manufacturing:
Food products, liquors, and tobacco
Textiles 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

2,866
1 993
439
66
1,112
327
1,925
933
711
1,894
1,504

1,751,451,110
1,603,656,524
313,509,943
22,733,842
362.166,228
252,080,441
525,129,726
631,623,334
360,864,480
4,410,714,669
1,038,995,814

285,593,780
280, 743,561
52,793,429
3,543,678
48,820,904
34,028,623
109,104,753
110,238,846
52,179, 724
362,948,079
130,050,240

24,048,028
23,525,878
4,515,189
311,694
4,240,015
2,965,212
8,908,217
9,800,518
4, 499, 672
30,038,167
11,510,259

Total manufacturing

13 770

11,272,926,111

1,470,045,617

124,362,849

Construction

2,000

330,620, 725

53,378,494

4,058,728

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

64
70
12
1,078
327
88
463
508

1,571,232,386
622,949,046
151,897,654
268, 397,896
407,568,546
131,806,977
1,309,492,750
1,564,420,051

95,568,728
33,179,627
11,378,773
41,318,888
41,999,916
15.011,988
106,232,798
126,874,266

9,244,401
3,097,212
1,060,771
3,458,091
3,943,764
1,376,611
10,243,681
11,455,523

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

amusements,

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
Inactive concerns
Total reporting invested capital




2,610

6 027 765 306

471 £fi4 QR4.

43,880,054

12,219

2,770,070,071

437,718,699

37,277,960

2,994

438,629,491

79,960,083

6,472,860

1,354
2, 273
6,038

984,742,376
492,024,589
1,848,156,875

87,342,024
51,781,931
161,539,605

6,821,817
3,858,049
13,251,392

12

4,981,621

558,108

41,653

45
473

42,334,199
344,516,740

2,976,769
29,784,607

255,713
2,476,026

10,195

3,716, 756,400

333,983,044

26, 704,650

251

165,502,565

18,840,544

2,389,836

46,114

27,300,140,388

3,042,239,500

260,321,644

STATISTICS OF INCOME.
TABLE E.—Corporations reporting invested capital distributed by industrial groups,
calendar year 1921—Continued.

Industrial groups.

War profits
and excess
profits tax.

Total tax.

Per cent Per cent
of net
income of total
tax to
to innet
vested income.
capital.

Agriculture and related industries...
Mining and quarrying:
Coal mining
Metal mining
G as and oil
All other mining and quarrying.

$2,563,972

$5,404,367

12.59

16.94

8,294,777
320,929
5,289,583
2,202,272

14,578,854
579,640
9,487,510
3,795,869

9.82
6.02
3.59
10.72

19.41
18.94
19.85
20.10

Total mining and quarrying...

16,107,561

28,441,873

6.23

19.64

Manufacturing:
Food products, liquors, and tobacco..
Textiles 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...

38,710,208
39,561,279
6,956,022
367,459
5,178,720
3,645,206
17,252,190
15,153,726
6,014,255
53,655,677
13,812,646

62,758,236
63,087,157
11,471,211
679,153
9,418,735
6,610,418
26,160,407
24,954,244
10,513,927
83,693,844
25,322,905

16.31
17.51
16.84
15.59
13.48
13.50
20.78
17.45
14.46
8.23
12.52

21.97
22.47
21.73
19.17
19.29
19.43
23.98
22.64
20.15
23.06
19.47

200,307,388

324,670,237

13.04

22.09

8,672,588

12,731,316

16.14

23.85

1,475,240
1,478,085
559,648
4,962,194
2,017,012
1,139,625
2,192,564
10,057,292

10,719,641
4,575,297
1,620,419
8,420,285
5,960,776
2,516,236
12,436,245
21,512,815

5.33
7.49
15.39
10.30
11.39
8.11
8.11

11.22
13.79
14.24
20.38
14.19
16.77
11.71
16.96

23,881,660

67,761,714

7.8

14.37

49,935,491
11,195,601

87,213,451
17,668,461

15.80
18.23

19.92
22.10

3,705,976
2,801,353
10,038,726
42,734

10,527,793
6,659,402
23,290,118
84,387

8.87
10.52
8.74
11.20

12.05
12.86
14.42
15.12

95,741
2,382,824

351,454
4,858,850

7. as
8.65

11.81
16.31

19,067,354

45,772,004

8.99

13.71

1,857,353

4,247,189

11.38

22.54

333,588,968

593,910,612

11.14

19.52

Total manufacturing.
Construction
Transportation and other public utilities:
Steam railroads
Electric railroads
Ocean lines, transoceanic and coastal..
All other transportation
Electric light and power companies...
Gas companies
Telephone and telegraph companies...
All other public utilities
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.
Inactive concerns
:
Total reporting invested capital.

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

The following table exhibits by States and Territories the combined personal and corporation incomes and income taxes for the
calendar year 1921. 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 principal place of business is located, and a corporation files its
income-tax return in the district in which its principal place of business




17

STATISTICS OF INCOME.

or the principal office or agency is located. Consequently, income
reported by an individual or corporation in one State may have been
derived from sources in other States.
From the foregoing it will be clear that there is no way of ascertaining from the income-tax returns the amount of income earned in the
respective States or the amount of tax paid on that basis.
TABLE F.—Personal and corporation income and tax by States and Territories, calendar
year 1921.
Tax.

Net income.
States and Territories.
Personal.

Personal and
corporation.

Personal and Per cent
corporation. for each
State.

$117,108,806

$12,802,636

$129,911,442

0.54

$4,496,676

0.32

48,310,197
92,616,903
1,168,021,448
174,490,980
343,017,180

43,676,893
248,345,804
119,557,316
180,311,466
37,840,014
49,737,718
1,833,920,436
406,242,138
313,762,935
217,237,297
192,273,937
197,897,146
124,628,679
368,691,062
1,153,008,156
657,779,854
340,833,699
60,104,438
499,911,004
81,527,662
179,905,513
22,455,508
82,352,496
856,856,058
27,838,165
3,617,757,104
127,992,951
43,032,753
1,060,027,926
191,816,067
159,574,639
1,937,291,858
157,568,411
68,255,825
47,087,498
170,969,895
536,897,427
62,713,461
47,561,557
208,331,701
262,109,642
207,157,054
379,754,222
51,051,629

2, 733,873
9,485,493
194, 184,282
34, 041,045
55, 306,167
6, 056,783
20, 211,960
16, 166,358
31, 036,614
10, 584,937
2, 229,211
381, 144,453
77, 168,148
35, 317,084
87, 549, 593
31, 877,592
27. 125, 000
30' 485,349
62, 791,198
277, 810,546
251, 304,416
61, 611,676
5, 187,255
129, 380,452
6, 104,401
18, 478,322
1,332,043
12, 712,973
154, 208, 750
2, 177,450
1,136,363,439
65, 426,5S7
4, 000,679
235, 467,847
17, 729,976
17, 030,724
431, 800,206
44, 843,583
14, 486,665
3,161,372
30, 607,384
65, 392,138
8,570,716
6, 313,221
54, 450,456
34, 461,446
42, 702,204
71, 382,306
3,250,804

51, 044,070
102, 102,396
1, 362,205, 730
208, 532 025
398, 323, 317
49, 733,676
268. 557,764
135; 723,674
211, 348,080
48, 424,951
51, 966 ; 929
2, 215,064,889
483, 410,286
349, 080,019
304! 786, 890
224' 151,529
225, 022,146
155, 114,028
431, 482,260
1,430, 818, 702
909, 084,270
402 445,375
65! 291,693
629: 291,456
87! 632.063
198',383,835
23. 787, 551
95; 065,469
1,011, 064,808
30, 015,615
4,754, 120,54:'.
193, 419,538
47, 033, 432
1,295, 495, 773
209, 546,043
176',605, 363
2,369, 092.064
202, 411,994
82, 742,490
50, 248, 870
201, 577,279
602, 289,565
71, 284,177
53, 874, 778
262, 782,157
296; 571, OSS
249, 859,258
451, 136,528
54, 302,433

.21
.43
5.70
.87
1.67
.21
1.12
.57
.88
.20
.22
9.26
2.02
1.46
1.27
.94
.94
.65
1.80
5. 97
3.80
1.68

888,515
3,152,109
68,965,736
9,827,045
18,143, 857
2, 228, 200
11,126,070
5,155, 828
8,302,318
3,057,253
696,967
129,882,929
21,451,503
10,021,709
18,493,596
9,069.220
9, 210; 457
9,076, 880
22,632,623
93,473,857
86,046,929
17,173,867
1,685,779
34, 284,178

19.87
.81
.20
5. 42
.88
.74
9. 91
.85
.35
.21
.84
2.52
.30
.23
1.10
1.24
1.04
1.89
.23

5,573,065
455, 930
3,385,166
59,193, 095
568, 168
379,248, S90
16, 759, 979
823, 567
72,455, 596
6,716, S43
7,320, 268
157,784, 887
17,684, 327
3,163, 851
749,237
9,111,774
23,145, 492
1,862,805
1,940,696
10,557, 245
9,292,995
11,867,355
19,998,280
1,138,735

.06
.22
4.85
.69
1.28
.16
.78
.36
.58
.22
.05
9.14
1.51
.71
1.30
.64
.65
.64
1. 59
(i. 58
6.05
1.20
.12
2.44
.11
.39
.03
.24
4.16
.04
26.69
1.18
.06
5.10
.47
.52
11.10
1.24
.22
.05
.64
1.63
.13
.14
.74
.65
.84
1.41
.08

19,577,212,528

4,336,047,813

23,913,260,341

100.00

1,420,962,538

100.00

Alabama
Alaska2
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..

Corporation.1

Per cent
for each
State.

2.63
. JO
.40
4. 2,'',
.13

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

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




18

STATISTICS OF INCOMS.

returns of net income for the calendar year ended December 31, 1921,
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
Number
of
returns.

) orations.

Total net
income.

Federal
income tax.

3,497
2,979

$43,623,277
24,604,011

235

28,688,213

2,908,667

6,711

Nonresident aliens..
Resident aliens
Foreign corp oration
United States

96,915,501

12,420,412

$7,881,085
1,630,660

lding investments in the

Total

Income from sources in foreign

countries.

Reporting foreign
income.
American citizens and domestic corporations.

Number
of

returns.

Amount.

Tax paid foreign
countries.
Number
of
returns.

Amount.

Total

1,747

$7,484,551

28,599

36,551,204

920

1,751,846

537

65,873,267

537

4,668,654

30, S83

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

109,909,022

2,421

7,826,791

$1,406,291

SUMMARY OF INCOME AND TAX REPORTED BY YEARS.

A general review of the number of returns, the net income, and
the tax reported for each of the years since the inception of the
present epoch of income taxation is given in the following tables:
Number of personal returns, calendar years 1914-1921, by income classes.
Income classes.
U n d e r $1,000
$1,000 t o $2,000
. .
$2 000 t o $3 000
$3,000 t o $4,000
$4,000 t o $5,000
$5,000 t o $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
1

1914

1915

1916

1917

1918

1919

1920

1921

401,849
1,640, 758 1,516,938 1,924,872 2,671,950 2,440,544
838,707 1,496,878 1,569,741 2,569,316 2,222,031
742,334
894, 559
374,958
610,095
702,991
438,154
442,557
185,805
322,241
369,155
438,851
455,442
270,666
319,356
353,247
97, 852
103,570
65, 800
69,992
80,014
42,028
44, 531
29,896
30,227
34,230
22,605
23,729
16,806
16,350
18,100
13,769
14,471
10, 571
10,206
10, 848
15,410
15,808
12,733
11,887
12,047
8,298
8,269
7,087
6,449
6,051
13,320
12,093
12,439
9,996
8,717
2,983
2,191
3,302
2,358
1,367
1,092
590
1,302
866
450
522
307
703
401
205
250
166
342
247
84
285
169
380
260
98
140
70
179
122
64
189
123
315
178
63
65
33
141
67
21

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
L284
726
427
469
245
376
206

357, 515

336,652

429,401 3,472,890 4,425,114 5,332,760 7,259,944 6,662,176
1

357,515

336,652

7,635

437,036 3,472,890 4,425,114 5,332,760 7,259,944 6,662,176

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




STATISTICS

19

INCOME.

Returns of net income by years.
PERSONAL.
Number of
returns.

Year.

2

1913
1914 . .
1915
1916
1917
1918
1919
1920
1921

.

. .

..

357,598
357, 515
336,652
2
437,036
4 3,472, 890
14,425,114
1
5,332,760
^7,259,944
i
6,662,176

Net income.
3

2

.

2

.

$3,900,000,000
4,000,000,000
4,600,000,000
6,300,000, G O
O
13,700,000,000
16,000,000,000
19,900,000,000
23,700,000,000
19,600,000,000

Increase or decrease from
year to year.1
$100,000,000
600,000,000
1,700,000,000
7,400,000,000
2,300,000,000
3,900,000,000
3,800,000,000
-4,100,000,000

CORPORATION.

1909 . .
1910
1911...
1912
1913 . .
1914
1915
1916
1917
1918
1919. . . .
1920
1921...

Returns
Total Returns showing
number showing no taxaof
taxable
ble
returns. income. income.

Net income.

262,490
270,202
288,352
305,336
316,909
6 299,445
e 366, 443
341, 253
351, 426
317, 579
320,198
345,595
356,397

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
4,336,000,000

& 52, 498
5 54,040
& 55,129
& 61,116
188,866
174, 205
190,911
206,984
232, 079
202, 061
209,634
203, 233
171, 239

209,992
216,162
233,223
244, 220
128,043
125,240
175, 532
134,269
119,347
115, 518
110, 564
142,362
185,158

Increase or
decrease from
year to year.*
sl7i, 665,666
- 2 5 8 ; 000, 000
648, 000,000
563,000,000
-774,000, 000
1,370,000,000
3,456,000,000
1,964,000,000
-2,368,000,000
1,050,000,000
—1,509,000,000
-3,567,000,000

1 A minus sign (—) indicates decrease.
2
Returns reporting net income of $3,000 and over.
3 Determined on the basis of the number of returns filed and the average net income in each class.
4
Returns reporting net income of $1,000 and over.
6 Returns showing net income in excess of $5,000 exemption.
6
1915 contains approximately 30,000 returns showing no net income which properly belong and should
be included in 1914. (See Annual Report Commissioner of Internal Revenue, 1916, p. 26.)
Income tax yield by years.
Personal.
Year.
19131
1914 i
1915 i
1916
1917
1918
1919
1920
1921

Normal tax.
$12,728,038
16,559,493
23,995,777
51,440,558
156,897,441
476,432,808
468,104,801
478,249,919
308,059,422

.

Partnership.
Year.

19131
1914 1
19151.
1916
1917
1918
1919
1920
1921

Surtax.
$15,525,497
24,486,669
43,947,818
121,946,136
433,345,732
651,289,027
801,525,303
596,803,767
411,327,684

War profits
and excessprofits tax.

$101,249,781

Total tax.
$28,253,535
41,046,162
67,943,595
173,386,694
691,492,954
1,127,721,835
1,269,630,104
1,075,053,686
719,387,106

Corporation.

War profits
and excessprofits tax.

Income tax.

$103,887,984

2 $43,127, 740
39,144, 532
56,993', 657
171, 805,150
503, 698,029
653,198, 483
743, 535, 888
636, 508, 292
366,443, 621

"War profits
and excessprofits tax.

$1,638,747,740
2,505, 565,939
1,431, 805', 690
988, 726,351
335,131, 811

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
701,575,432

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
1,420,962,538

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




20

STATISTICS OF INCOME.

Personal returns, net income reported for calendar years 1916-1921, by income classes.
Net income.
Income classes.
1917

1916
Under $1,000
$1,000 to $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000....
$100,000 to$150,000...
$150,000 t o $300,000...
$300,000 t o $500,000...
$500,000 to $1,000,000.
$1,000,000 and over...

1918

i $2,461,137,000
2,064,977,328
2,115,884,601
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

$2,232,354,577
3,626,824,833
3,535,219,007
2,145,690,016
1,736,548,050
978,042,710
679,720,737
284,106,740
305,024,817
144,545,428
119,075,548
137,486,892

6,298,577,620

Total.

$624, 6b9,015
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

13,652,383,207

15,924,639,355

Net income.
Income classes.
1919
Under $1,000
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000....
$100,000 t o $150,000...
$150,000 t o $300,000...
$300,000 to $500,000...
$500,000 t o $1,000,000.

1920

1921

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

$213,849,934
3,620,761,768
5,325,931,265
4,054,891,244
2,378,759,237
1,958,156,206
979,629,305
582,230,218
163,520,999
145,948,047
61,342,550
42,780,426
49,411,329

19,859,491,448

$1,000,000 and over...

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

23,735,629,183

19,577,212,528

Increase or decrease.2
Income classes.

1917-16

Amount.

1918-17

Per
cent.

Amount.

Per
cent.

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

Total.
1

$2,461, 137,000
2,064, 977,328
1,491, 195,586
790, 260, 111
452, 149,833
219, 658,425
124, 098,861
43, 136,722
- 3 1 . 207,446
- 6 2 ; 033,048
- 4 2 , 140,055
-157, 427,730

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

-$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

7,353,805,587

117

2,272,256,148

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




76
67
17
3
-6
-20
-29
-36
-31
-45
-55

21

STATISTICS OF INCOME.
Personal

returns, net income

reported for calendar years 1916-1921, by income

classes—

Continued.
Increase or decrease.3

Amount.

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

Per
cent.

Amount.

1921-20
Per
cent.

Per
cent.

Amount.

$596, 758,574
180, 461,532
978, 045,023
80S, 447,237
675, 727,707
299, 321,925
216, 776,472
7 1 286,183
66! 123,719
U, 525,520
9. 214,848
15! 163,353

$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

$213,849,934
-429,304,850
-858,612,103
-984,715,995
-689,571,726
—589,748,580
-328,155,808
-228,156,115
-101,990,506
-69,190,626
—27,971,002
-37,182,468
-27,666,810

3,934,852,093

Total.
2

1920-19

1919-18

Income classes.

3,876,137,735

20 1-4,158,416,655

-11
-14
-20
-22
-23
-25
-28
-38
-32
-31
-46

A minus sign (—) indicates decrease.
Personal returns, tax yield for calendar years 1916-1921, by income classes.

Tax yield.
Income classes.
1916
U n d e r $1,000
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000....
$100,000 t o $150,000...
$150,000 t o $300,000...
$300,000 t o $500,000...
$500,000 t o $1,000,000.
$1,000,000 a n d o v e r . . .

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

Total.

1917

$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

$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

691,492,954

1,127,721,835

Tax yield.
Income classes.
1919
U n d e r $1,000
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $ 1 0 , 0 0 0 . . . . . .
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000....
$100,000 t o $150,000...
$150,000 t o $300,000...
$300,000 t o $500,000...
$500,000 t o $1,000,000.
$1,000,000 a n d o v e r . . .
Total.




1920

1921

$24,696,200
28,257,861
75,914, 847
91,537,910
164,832, 523
154,946,343
186,357,608
118,705,303
133,095,349
86,031,032
76,228,132
99,026,996

$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

$173,678
29,160,654
20,712,373
42,743,604
68,871,422
126,886,410
"112,909,840
115,711,635
52,330,056
61,495, 988
31,859,630
25,112,090
31,419, 726

1,269,630,104

1,075,053,686

719,387,106

22

STATISTICS OF INCOME.

Personal

returns, tax yield for calendar years 1916-1921, by income

classes—Continued.

Increase or decrease.1
1917-16

Income c.

1918-17
Per
cent.

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

$16,243,504
9,097,378
17,507,653 2,257
37,765,206
599
69,058,135
593
64,990,663
560
68,728,969
422
43,342,755
349
62,710,890
261
32,276,188
180
38,447,276
184
57,937,643
113
618,106,260

Total.

299

Amount.

$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

Per
cent.

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

436,228,881

Increase or decrease.1
1920-19

1919-18

Income classes.

Amount.

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

-7
-20
-8
-2
16
19
26
24
20
9
9
11

141,908,269

Under $1.000
$1,000 to $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $150,000...
$150,000 t o $300,000...
$300,000 t o $500,000...
$500,000 t o $1,000,000.
$1,000,000and o v e r . . .

Per
cent.

13

Total.

1921-20
Per
cent.

Amount.

Amount.

Per
cent.

-32,117,609
-70,490,926
-38,987,571
-30,587,127
-49,841,911

49
61
10
7
5
-1
-12
-27
-43
-45
-40
-50

$173,678
-7,699,078
-24,795,448
-40,752,512
—29,014,611
-45,372,911
-41,355,436
-48,006,084
-34,257,638
-31,108,435
-15,183,831
-20,528,915
-17,765,359

-21
-54
-49
-30
-26
-27
-29
-40
-34
-32
-45

-194,576,418

-15

-355,666,580

-33

$12,163,532
17,249,960
7,581,269
6,348,123
7,426,798
-681,067

i A minus sign (—) indicates decrease.
Personal returns, average tax and average rate of tax per individual,
1921, by income classes.

Income classes.

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




1918

1917

1916
Average
rate of
Average tax
per individual. tax (per
cent).

calendar years 1916—

Average
Average
Average tax
Average tax
rate of
rate of
per individual. tax (per per individual. tax (per
cent).
cent).

$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

$9.90
10.85
32.60
162. 80
717. 27
2,520.26
6,835. 56
16,888. 62
36,948.51
89,852. 59
188,410.12
776,063. 82

0.66
.44
.86
2.41
4.78
7.34
10.04
13.92
18.27
23.93
27.63
35.65

$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

396.60

2.75

199.11

5.06

254.85

7.08

STATISTICS OF INOOME.
Personal returns, average tax and average rate of tax per individual, calendar years 19161921, by income classes—Continued.
1919

Income classes.

Under $1,000
$1,000 t o $2,000
$2,000 t o $3,000
$3,000 t o $5,000
$5,000 to $10,000
$10,000 t o $25,000
$25,000 t o $50,000
$50,000 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

1920

Average
Average tax
rate of
per individual. tax (per
cent).

Average tax
per individual.

1921

Average
rate of
tax (per
cent).

Average tax
per individual.

Average
rate of
tax (per
cent).

$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
1,523,492.25

0.87
.74
1.68
3.10
6.83
12.13
20.79
33.12
43.94
54.08
59.42
64.87

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

$0.43
11.95
9.32
39,, 87
194. 97
958. 76
3,900.71
13,274. 25
38,280.95
83,215.14
196,664.38
398,604. C
O
1,496,177.43

0.08
.81
.39
1.05
2.90
6.48
11.53
19.87
32.00
42.14
51.94
58.70
63.59

238. 08

6.39

148.08

4.53

107.98

3.67

General average...

Hi 8*6

Personal returns, income by sources for calendar years 1916-1921.
Income.

Source of income.
1916

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

1917

$1,478,346,372

$3,648,437,902

1918

$8,267,391,550

4,630,455,322

7,607,107,930

12,897,846,872

643,802,657
1,080,879,405
2,136,468,625

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

3,958,670,028

4,488,751,296

Total

3,010,404,924

684,343,399
936,715,456
2,848,842,499

975,679,666
1,403,485,691
2,468,749,244

3,861,150,687

4,469,901,354

4,847,914,601

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

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

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

11,191,246,207

115,924,639,355

3 6,298,577,620

2

Income.
Source of income.

1919

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

1920

$10,755,692,651

$15,270,373,354

1921

$13,813,169,165

6,708,344,984

5,927,327,538

4,170,363,591

17,464,037,635

21,197,700,892

17,983,532,756

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

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

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

1,177,957,882
1,690,338,895
2,476,952,399

Total
Total income
General deductions

4,973,648,190

5,492,568,961

5,345,249,176

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

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

23,328,781,932
3,751,569,404

119,859,491,448

123,735,629,183

119,577,212,528

Net income
1
2

.

.

Compiled from returns reporting net incomes of $1,000 and over.
Compiled from returns reporting net incomes of $2,000 and over.
* Compiled from returns reporting net incomes of $3,000 and over.




24

STATISTICS OF INCOME.,
Personal returns, income by sources for calendar years 1916-1921—Continued.
Increase or decrease.*
1918-17

1917-16

Source of income.

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

Per
cent.

¥ ,170,091,530

147

Amount.

$4,618,953,648

Per
cent.
127

948,265,104

32

671,785,294

17

z,118,356,634

69

5,290,738,942

70

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

6
-13
33

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

43
50
-13

608,750,667

16

378,013,247

8

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

45
-57

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

47
106

4 ,892,668,587

78

4,733,393,148

42

Net income

Increase or decrease.4

Amount
Personal service:
Salaries, wages, commissions,
bonuses, directors' fees, etc
Business, trade, commerce, partnership, farming, and profits
from incidental sales of real estate, stocks, bonds, and other
property
Total
Property:
Rents and royalties
Interest on bonds, notes, etc
Dividends
Total
Total income
General deductions
Net income
4

1920-19

1919-18

Source of income.

$2 ,488 301, 101

Per
cent.

30

Amount.

$4,514,680,703

2 ,077, 889, 662

45

-781,017,446

4 ,566, 190, 763

35

3,733,663,257

43, 414, 599
97, 293, 409
- 1 4 974, 419

4
7
-61

28,329,473
208,520,328
282,070,970

1921-20

Per
cent.

Amount.

42 —$1,457,204,189

-12

Per
cent.

-10

-1,756,963,947

-30

21 -3,214,168,136

—15

3
14
11

130,534,144
-18,960,533
-258,893,396

10

-147,319,785

12
—1

125, 733, 589

3

518,920,771

4 .fWI, q94 T>?
757, 072^ 259

26
42

4 252,584,028
376,446,293

19 —3 361 487 921
15
796,928,734

—13
27

3 ,934, 852, 093

25

3,876,137,735

20 - 4 , 1 5 8 , 4 1 6 , 6 5 5

-18

-3

A minus sign (—) indicates decrease.

In the study of the foregoing table it should be observed that in
all the years excepting 1916 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 general 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.''




STATISTICS OF INCOME.

25

PERSONAL RETURNS BY COUNTIES AND CITIES.

The number of personal returns filed for the calendar year 1921 in
each county of the United States, as well as in each city having a
population of 5,000 or over, are shown elsewhere in this publication.
The compilation does not represent an exact count of the returns for
each of the counties or cities but is a very close approximation of the
number filed and is arrived at as follows: Index cards are prepared in
the offices of the collectors of internal revenue for the returns of net
income filed in each collection district. These cards are arranged by
counties and cities and the number is ascertained by measurement
on the basis of a certain number of cards to the inch.
FEDERAL ESTATE TAX RETURNS.
There are printed on the following pages a series of statistical tables
prepared from an inspection of estate tax returns filed from January 16, 1922, to December 31,1922, inclusive. These tables are based
on estate tax returns actually filed with the bureau during this
period as distinguished from the number of taxable estates originating within the period (the returns not being due until one year
after the date of death), and the tables are in continuance of the estate
tax tables previously published, which covered returns filed from
September 9, 1916, the effective date of the original estate tax act,
to January 15, 1922, the date as of which the first statistical analysis of estate tax returns was made.
The Federal estate tax as imposed by the several revenue acts is a
tax levied on the transfer of the net estate of a decedent as defined
by the statute, and the tax is graduated according to the size of the
net estate. In these tables the size of the net estate is divided into
blocks corresponding to the successive taxable blocks as fixed by
the revenue acts. The tax, while popularly referred to as a Federal
inheritance tax, is an estate tax and not an inheritance tax, the
distinction being that the tax is levied on an estate in its entirety,
whereas in the case of inheritance taxes the tax is generally levied
on the share received by the individual legatee or beneficiary and is
measured by that amount. The net estate" as reflected in these tables
is the gross estate less the sum of the authorized deductions, including
in the case of resident decedents a specific exemption of $50,000
which does not apply in the case of nonresident decedents. The
gross estate represents the estate of the decedent within the usual
meaning of that term, together with certain items of property specifically included b}^ statute as in the case of transfers made in contemplation of death or intended to take effect at or after death. For
further explanation, reference should be made to Regulations 63
relating to estate tax.
The two statistical analyses made of returns filed for the period
from. September 9, 1916, to December 31, 1922, show the following
totals:
Eeturns
filed.
Previous statistics as published.
Present compilation
Total




Tax.

45,126
13,506

$356,516,251
118,776,541

58,632

475,292,792

26

STATISTICS OF INCOME.

The tables are based on the data given in the returns as filed but
not as audited. The tax shown does not correspond with actual collections made during this period for the reason that payment may
be made at a later date than when the returns are filed and for the
further reason that field investigation and office audit may disclose
additional tax which is not reflected in these tables.
Table A covers only returns filed for estates of resident decedents,
and gives a detailed statistical analysis showing the distribution of
the gross estate into the several forms of wealth owned by the decedents or into the several classifications specifically included as taxable, as in the case of taxable transfers, and the distribution of the
deductions according to the several classifications entered on the
returns and established by the revenue acts. The table further
shows this distribution according to the size of the net estate into
taxable blocks, and the relative percentages of the several classifications. This analysis, which has not been attempted before, presents an authentic and representative statement showing the distribution of estates into the several forms of wealth owned by the
decedents in the case of all estates amounting to more than $50,000
for which returns were filed during this period. These returns are
rendered more valuable for this purpose inasmuch as they represent
estates having their situs in every collection district within the United
States and this composite picture of the distribution of national
wealth in estates of this importance affords a unique opportunity to
obtain an accurate survey which is not only of great value to the
administrative officers of the bureau but should prove of general
interest as an important contribution to the statistics of wealth.
Table B is a statistical analysis of returns filed for the estates of
nonresident decedents which shows the distribution by the size of
the net estate. A detailed analysis as in the case of Table A was not
attempted as to these returns; the experience of the bureau, however,
in their audit shows that the property of nonresident decedents consists largely of cash and securities.
Tables C and D show by collection districts the total number of
returns, the aggregate gross estate, the total amount of deductions,
the total net estate subject to tax, and the total tax. If a summary
for any particular State is desired it can be obtained by combining
the data for the collection districts within the State as in the case of
the two California districts.
Table E shows the simple and cumulative distribution by size of
the net estate and is of interest and importance as indicating the
source from which the principal part of the tax is actually collected
and also as indicating for administrative purposes the relative importance of the net estates falling within the several blocks.




TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deduction.
Returns filed from Jan. 16 to Dec. 31, 1922.]
Size of net estate subject to t a x .

Total.

Distribution.

$150,000 to
$250,000.

2,649

5,080

2,535

727

$450,000 to
$750,000.

$250,000 t o
$450,000.
550

Per
cent.

Amount.

Per
cent.

Amount.

Per
cent.

Amount.

Per
cent.

Amount.

Per
cent.

Amount.

$750,000 t o
$1,000,000.

301
Per
cent.

Amount.

110
Per
cent.

Amount.

Per
cent.

$702,528,030 24.40 $84,427,511 39.45 $169,187, 281 38.79 1136,473,834 31 58$57 470,919 26.31 $56,443, 239 22.11 $45,260,872 20.29 $25,608,391 21.81

Investments in bonds
and s t o c k s Federal Government
bonds—
Wholly tax-exempt..
Partially tax-exempt.
State and municipal
bonds, wholly taxexempt
All other bonds
Total bonds
Capital stock of corporations

w.

I
o

30,555,832
117,226,240

1.06
4.07

516,122
5,596,525

.24
2.62

720,698
18,572,894

.17
4.25

1,123,571
19,874,457

.26
4.60

623,395
9,794,951

.29
4.48

1,250,770
11,706,977

.49
4.60

1,509,409
9,651,541

.68
4.33

850,915
5, 200,388

.72
4.43

72,886,514
207,206,795

2.53
7.20

1,777,761
0,313,659

.83
2.95

4,224,821
21,531,561

.97
4.94

5,377,311
27,410,504

1.25 3,747,717
6.34 15,632,061

1.71
7.15

6,857,359
20, 338, 972

2.69
7.97

4,977,651
17,(380,408

2.23
7.93

2,812,005
7,287,885

2.42
6.21

427,875,381 14.86 14, 204,067

6.64

53,785,843 12.45 29, 798,124 13. 64

40,214,084| 15.75

33,825,009 15.17

10,181,853 13. 78

84,335,418 19. 34 111,139,001 25.73 08,612,971 31.40

91,510,356 35.84

88, 219,962 39. 55

50,220,486 42.77

1,396,309,892 48. 49 46,875,520 21.91 129,385,392 29.67 164,924,844 38.18 98,411,095 45.04 131,724,440 51.59 122,044,971 54.72

Q
O

66,402,339 56. 55

968,434,511 33.63 32,671,453 15.27

45,049, 974 10.33

and

Mortgages, notes, cash,
insurance, etc
Jointly owned and other
miscellaneousproperty.
Transfers made within
two years prior to date
of death..
Power of appointment or
generalpower ofdeed,
madei n contemplation
ofdeath




$50,000 t o
$150,000.

Amount.

Form of property:
Real estate

Total bonds
stocks..

Under $50,000.

12,203

Number of returns

No net estate.

402,878,451 13.99 33,094,336 15.47

89,2S9, 294 20.47

76,280,594 17.65 33,611,044 15.38

228,356,430

9.11

28,436,645

6.52

31,812,482

76,600,584

19,657,423

7.94 19,488,526
2.66

4, 522,134

2.11

13,079,998

3.00

13,454,556

.68

433,675

.20

954,070

.22

2,152,586

7.36 15,770,489

38,581,866 15.11

30,930,415 13.87

7.22

18,265,025

7.15

17,061,837

3.11

6,870,755

3.15

4,982,969

1.95

4,184,322

.50

1, 594,630

.73

2,482,423

.97

1,967,635

12,989,572 11.07

7.65

6,226,351

1.88

5,356,891

.88

578,309

5.30

4.56

to
.49

TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deduction—Continued.

00

Size of net estate subject to tax.
Total.
Number of returns
Distribution.
Property from an estate
taxed within five years,
value at date of death
of present decedent
Total gross estate
Nature of deduction:
Funeral and administrative expenses
Debts, unpaid mortgages,
etc
Property from an estate
taxed within five years;
value at date of previous decedent s death.
Charitable, public, and
similar bequests
Specific exemption
Total deductions..
Net estate
Tax
Average amount of tax
Average rate of tax
1

Net taxable estate.




No net estate.

Under $50,000.

$50,000 to
$150,000.

$150,000 to
$250,000.

$250,000 to
$450,000.

12,203

2,649

5,080

2,535

727

550

Amount.

$53,041,358
2,879,372,168

Per
Per
cent. Amount. cent.

Per
Amount. cent. Amount.

1.84 $25,143,853 11.75 $5,815,068

1.33

$7,016,768

Per
Per
cent. Amount. cent. Amount.

1.62 $4,744,256

2.17

$2,860,375

$450,000 to
$750,000.

110

301

Per
cent.

1.12

Per
Amount. cent.

$1,597,228

$750,000 to
$1,000,000.

0.71

Amount.

$261,039

Per
cent.

0.22

100 213,985,555 100.00 436,147,748 100.00 432,115,6641100.00 218,473,188 100.00 255,340,337 100.00 223,047,280 100.00 117,422,892 100.00

o
Ul

106,660,119

9,703,558

17,549,319

15,683,973

8,038,350

8,928,004

8,203,784

3,742,987

335,326,886

79,534,867

45,841,999

45,411,442

22,775,086

25,672 539

17,351,552

12,235,407

64,872,184

29,993,920

6,262,925

9,902,332

5,385,360

3,319,234

2,127,279

213,145

195,891,684
610,150,000i

16 612 953
132,450,000

13,717,042
254,000,000

12,235,607
126,750,000

5,927,668
36,350,000

8,317,032
27,500,000

7,653,549
15,050,000

1,215,609
5,500,000

1,312,900,873

268,295,2981

337,371,285

209,983,3,54

78,476,464

73,736,809

50,386,164

22 907 148

98,776,463
1,018,326
200.45

222,132,310
3,243,877
1,279.64

139,996,724
2,763,098
3,816.41

181,603,528
4,915,094
8,936.53

172,661,116
6,498,405
21,589.38

94,515,744
4,483,240
40 758.72

o
o

U, 620,781,038
115,838,953
9,492.66

7.15

1.03

1.46

1.98

2.7l

3.76

4.74

Size of net estate subject to tax.
$1,000,000 to
$1,500,000.

to Number of returns

CO

Distribution.
1 Form of property:
Real estate
W Investments in bonds and stocks—
Federal Government bonds—
Wholly tax-exempt
Partially tax-exempt
State and municipal bonds, wholly tax-exempt..
All other bonds
Total bonds
Capital stock of corporations
Total bonds and stocks
Mortgages, notes, cash, insurance, etc
Jomtly'owned and other miscellaneous property...
Transfers made within two years prior to date of
death
.
Power of appointment or general power of deed,
Property from an estate taxed within five years,
value at date of death of present decedent
Total gross estate
Nature of deduction:
Funeral and administrative expenses
Property from an estate taxed within five years;
value at date of previous decedent's death
Charitable public and similar bequests
Specific exemption
T
Total deductions
»
Net" estate . . . .
.
....
...
Tax
Average amount of tax
Average rate of tax




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

$2,000,000 to
$3,000,000.

$3,000,000 to
$4,000,000.

$4,000,000 to
$5,000,000.

$5,000,000 to
$6,000,000.

Ill

•

45

41

17

10

7

Amount.
$27,196,057

Per
cent.

Amount.

15.99 $15,179,191

Per
cent.

Amount.

16.74 $16,519,366

Per
cent.

Amount.

Per
cent.

Amount.

Per
cent.

Amount.

Per
cent.

12.46

$6,894,730

10.49

$7,361,293

13.71

$2,478,791

5.44

1,510,051
6,606,286
5,564,692
14,572,527

.89
3.88
3.27
8.57

1 807 562
4,649,296
3,214,519
6; 479,314

1.99
5.12
3.55
7.15

2 818 012
5,193,668
10,067,271
13,603,967

2 13
3.92
7.59
10.26

1 661,795
2,140,968
4,102,855
6,025,081

2.53
3.26
6.24
9.17

2,473,443
4,556,053
991,424
2,257,967

4.60
8.49
1.85
4.21

2,274,531
1,422,350
37,423
1,563,349

5.00
3.13
.08
3.44

28,253,556
75,828,314

16.61
44.57

16 150 691
38,736,687

17.81
42.73

31 682 918
52,689,773

23 90
39.75

13 930 699
34,318,533

21.20
52.23

10,278,887
30,652,652

19.15
57.11

5,297 653
21,528,605

11.65
47.34

104,081,870

61.18

54,887,378

60.54

84,372,691

63.65

48,249,232

73.43

40,931,539

76.26

26,826,258

58.99

15,974,266
14,437,916

9.39
8.48

6 251 127
9,165,471

6.89
10.10

13 407 837
11,516,524

10.19
8.69

4,032 178
6,464,571

6.14
9. S3

2,270,440
1,702,362

4.22
3.17

7,372,809
7,942,271

16.21
17.46

5,407,034

3.18

4,648,635

5.12

2,218,456

1.67

73,285

.11

1,401,120

2.61

843,970

1.85

.41

443,585

.48

1,287,933

.97

25,441

.05

.13

3,135,045

2.37

100.00 132,547,852

100.00

65,713,996

45,489,540

100.00

5,092,028
19,498,240 - - - - - - - -

2,258,877
3,452,619

1,596,694
7,051,492

1 600 279
3,966,901

3,660,760
850,000

19,267
499,500
500,000

2,475,828
350,000

700,686
2,328,050

1.37

120,509

170,125,879

100.00

90,695,896

6,927,646
13,829,568

2,540,964
5,359,791

4,435,492
6,892,079
5,550,000

120,509
2,972,400
2,250,000

3,092,721
2 241,688
2,050,000

19,167
100.00

100.00

U2

o
o

.03

53,685,921

o

37,634,785

13,243,664

31,974,677

10,222,256

9,666,953

8,393,008

132,491,094
8,046,816
72,493.84

77,452,232
5,802,204
128,937. 86

100,573,175
9,210,046
224,635.26

55,491,740
5,836,778
343,339.88

44,018,968
5,334,530
533,453.00

37,096,532
4,990,808
712,972.57

"6.07

7.49

9.16

10.52

'"ii'io

13.45

to
CO

of
TABLE A.—Returns of resident decedents distributed by size net estate, showing form of property and nature of deduction—Continued.

o

Size of net estate subject to tax.
$6,000,000 to $7,000,000. $7,000,000 to $8,000,000

Number of returns

2

Amount.

Distribution.
Form of property:
Real estate.
Investments in bonds and stocks:
Federal Government bonds—
Wholly tax-exempt
Partially tax-exempt..
.. .
State and municipal bonds, wholly tax-exempt....
All other bonds
.
. . . .

$8,000,000 to $9,000,000. $9,000,000 to $10,000,000.

2

Per cent.

Amount.

6

Per cent.

Amount.

$10,000,000 and over.
10

Per cent.

Amount.

Per cent.

Amount.

Per cent.

$4,681,833

26.57

$2,079,924

11.99

$11,235,585

11.50

$34,029,213

11.65

99,800
477,164
494,599
2,213,042

.56
2.70
2.81
12.56

903,750
855,705
1,071,178
1,051,821

5.21
4.93
6.18
6.06

1,978,813
4,510,327
7,855,610
12,149,487

2,03
4.62
8.04
12.44

8,433,189
6,356,690
9,681,658
31,089,190

2.89
2.18
3.32
10.65

Total bonds
Capital stock of corporations
Total bonds and stocks

3,284,605
1,426,800

18.63
8.10

3,882,454
5,583,384

22.38
32.19

26,494,237
44,318,068

27.13
45.38

55,560,727
136,642,048

19.04
46.81

4,711,405

26.73

9,465,838

54.57

70,812,305

72.51

192,202,775

65.85

Mortgages, notes, cash, insurance, etc
Jointly owned and other miscellaneous property...
Transfers made within two years prior to date of
death
Power of appointment or general power of deed,
made in contemplation of death
Property from an estate taxed within five years,
value at date of death of present decedent.

3,886,712
4,344,130

22.05
24.65

3,983,480
1,817,566

22.96
10.48

12,207,427
3,211,862

12.50
3.28

18,625,054
30,692,402

6.38
10.51

204,973

.21

9,351,486

3.20

7,036,450

2.41

Total gross estate
Nature of deduction:
Funeral and administrative expenses
Debts, unpaid mortgages, etc.
Property from an estate taxed within five years;




100.00

17,346,808

100

97,672,152

100

291,937,380

1,556,603
119,843

587,316
607,913

3,524,347
4,768,971

836,513
100,000

37,296,855
300,000

71,347,163
500,000

3,765,884

. ...

100

9,125,390
27,848,656

1,989,438
100,000

Charitable, public, and similar bequests
Specific exemption
Total deductions
Net estate
Tax
Average amount of tax
Average rate of tax

17,624,080

2,131,742

45,890,173

108,821,209

13,858,196
2.054,639
1,027,319.50

15,215,066
2,326,013
1,163,006.50

51,781,979
8,362,036
1,393,672.66

183,116,171
40,953,043
4,095 304.30

14.83

15.29

16.15

22.36

M

H
M
o
Ul

Q
O

T A B L E B.—Returns of nonresident decedents, distributed by size of net estate.
[Returnsfiledfrom Jan. 16 to Dec. 31, 1922.]
Size of net estate.

No net estate

Under $50,000
$50,000 to $150,000
$150,000 to $250,000
$250,000 to $450,000
$450,000 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 t o $3,000,000. .
$3,000,000 to $4,000,000..
$4,000,000 to $5,000,000. .
$5,000,000 t o $6,000,000..
$6,000,000 to $7,000,000. .
$7,000,000 to $8,000,000..
$8,000,000 t o $9,000,000..
$9,000,000 to $10,000,000.
$10,000,000 and over

Total.
1

Number of
returns.

Gross
estate.

80
1,095
70
17
16
9
6
3
2
4
1

$117,163
6,720,825
6, 465,269
3,358,987
5,474,158
5,173,699
5,493,129
4,239,487
5,327,641
11,978,495
3,688,118

Deductions.

Net
estate.

Tax.

Average Average
tax.
rate.
P.ct.

$158,689
$66,827
$61.02
1.10
649,401 $6,071,424
1,273.59
89,151
1.52
615,978 5,849,291
4,203.59 2.38
71,461
351,722 3,007,265
267,857 5,206,301
140,761
8,797. 56 2.70
3.89
369,590 4,804,109
186,666 20,740.67
315, 748 5,177,381
243,189 40,531. 50 4.70
370,632 3,868, 855
241,386 80,462. 00 6.24
8.70
1,793,808 3,533,833
307,560 153,780.00
751,631 11,226,864 1,237,760 309,440.00 11.02
10.62
367,322 3,320,796
352,827 352,827.00
Q
CG

1,303

58,036,971

6,012,378 152,066,119

2,937,588

2,254.48

5.64

3
o
o

Net taxable estate.




CO

CO

TABLE C—Returns of resident decedents, distributed by collection districts.
[Returns filed from Jan. 16, 1922, to Dec. 31, 1922.]

Collection districts.

Alabama
Arizona
Arkansas
California:
First district
Sixth district
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois:
First district
Eighth district
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland, including District of Columbia.
Massachusetts
Michigan:
First district
Fourth district
Minnesota
Mississippi
Missouri:
First district
Sixth district
Montana
Nebraska
Nevada
New Hampshire
New Jersey:
First district
Fifth district




Total
number of
returns.

Estates subject to tax.
gross estate. Number. Gross estate. Deductions.

Net estate
subject to
tax.

to
Estates not subject to tax.

Tax.

52
15
43

$7,687,593
2,133,267
7,342,102

44
14
31

$7,250,000
2,080,664
6,288,006

$2,998,286
1,082,364
2,128,411

$4,251,714
998,300
4,159,595

$99,468
15,377
146,588

394
464
110
246
29
67
151
20
25

76,881,227
85,377,847
28,275,891
102,501,796
8,474,146
10,400,905
29,864,146
4,068,311
3,382,236

302
379
74
194
26
48
95
16
20

69,760,443
80,367,422
24,091,363
98,280,057
8,134,275
9,045,448
26,055,095
3,781,258
3,090,539

24,523,336
35,442,060
6,750,700
41,788,044
3,101,881
3,452,965
8,677,897
1,849,748
1,833,446

45,237,107
44,925,362
17,340,663
56,492,013
5,032,394
5,592,483
17,377,198
1,931,510
1,257,093

2,041,010
1,617,329
1,742,807
7,921,281
200,099
145,329
1,180,028
41,079
45,640

661
517
277
1,146
187
166
93
99
229
622

142,266,850
58,915,668
43,232,298
108,608,355
23,052,282
22,180,196
18,359,535
18,719,974
42,741,330
189,296,475

530
397
207
730
140
129
73
85
172
514

132,794,229
51,657,145
38,764,204
81,315,720
20,375,097
19,543,233
16,467,177
17,509,087
36,651,849
176,274,092

47,855,143
25,235,054
14,418,707
45,883,349
9,877,828
9,742,722
6,220,103
8,359,685
12,626,041
55,969,195

84,939,086
26,422,091
24,345,497
35,432,371
10,497,269
9,800,511
10,247,074
9,149,402
24,025,808
120,304,897

185
69
301
46

59,997,988
16,257,249
60,257,911
8,679,329

162
58
223
36

57,413,281
15,251,898
55,005,752
7,597,549

19,650,052
4,422,888
19,939,508
3,111,977

154
156
18
248
2
58

41,671,609
27,844,512
2,700,386
32,396,485
143,964
9,121,835

38,045,164
25,175,050
2,235,076
28,591,868
78,967
7,784,168

144
339

47,614,390
83,534,746

117
119
11
192
1
44
124
296

46,148,099
78,995,880

Number. Gross estate. Deductions.
$437,593
52,603
1,054,096

$621,-859
55,636
1,360,879

92
85
36
52
3
19
56
4
5

7,120,784
5,010,425
4,184,528
4,221,739
339,871
1,355,457
3,809,051
287,053
291,697

9,244,479
6,399,178
5,726,001
5,277,295
399,685
1,634,177
4 999,475
443,557
385,677

5,310,089
579,331
1,405,176
770,665
334,065
205,304
318,088
237,845
1,016,583
9,530,152

131
120
70
416
47
37
20
14
57
108

9,472,621
7,258,523
4,468,094
27,292,635
2,677,185
2,636,963
1,892,358
1,210,887
6,089,481
13,022,383

11,367,212
8,767,735
5,353,691
33,292,748
3,202,470
3,374,640
2,290,487
1,502,129
8,496,464
15,440,663

37,763,229
10,829,010
35,066,244
4,485,572

2,052,697
574,934
3,047,612
175,573

23
11
78
10

2,584,707
1,005,351
5,252,159
1,081,780

3,205,168
1,205,616
6,362,789
1,730,960

17,337,877
10,525,030
752,990
13,716,983
52,504
3,173,213

20,707,287
14,650,020
1,482,086
14,874,885
26,463
4,610,955

913,132
580,167
34,476
482,798
265
219,891

37
37
7
56
1
14

3,626,445
2,669,462
465,310
3,804,617
64,997
1,337,667

4,715,819
3,236,352
748,343
4,465,231
117,081
1,642,937

15,354,227
29,110,716

30,793,872
49,885,164

2,796,386
2,239,594

1,466,291
4,538,866

2,095,924
5,579,463

Q

3
o
o

New Mexico
New York:
First district
Second district
Fourteenth district
Twenty-first district
Twenty-eighth district
North Carolina
North Dakota
Ohio:
First district
Tenth district
Eleventh district
Eighteenth district
Oklahoma
Oregon
Pennsylvania:
First district
Twelfth district
Twenty-third district
Rhode Island
South Carolina
South Dakota
Tennessee
Texas:
First district
Second district
Utah
Vermont
Virginia
Washington, including Alaska
West Virginia
Wisconsin
Wyoming
Total




159,812

121,304

38,508

48,090

51,800

128,612,546
353,904,394
87,833,068
23,551,389
32,441,291
24,894,959
6,787,893

319
582
269
114
151
84
36

123,918,683
345,196,299
82,248,017
21,566,155
30,487,932
23,070,176
6,061,284

33,592,594
146,000,249
29,397,077
9,874,708
12,658,756
11,893,042
2,251,517

90,326,089
199,196,050
52,850,940
11,691,447
17,829,176
11,177,134
3,809,767

385
13, 060,133
15, 853,440
2, 993,567
311,010
595,636
683,389
129,137

1

372
670
327
140
175
101
48

53
88
58
26
24
17
12

4,693,863
8,708,095
5,585,051
1,985,234
1,953,359
1,824,783
726,609

5,396,344
10,864,611
6,920,715
2,469,738
2,376,151
2,300,740
1,028,033

139
95
75
213
57
51

31,985,568
12,731,906
17,479,763
46,208,067
10,803,014
6,260,960

121
67
63
159
40
36

29.333,684
11,124,180
16,500,375
42,489,873
7,533,302
4,329,342

11,346,271
4,951,162
5,610,729
13,820,486
3,236,016
2,557,660

17,987,413
6,173,018
10,889,646
28,669,387
4,297,286
1,771,682

741,326
193,904
537,740
1,
418,068
122,593
26,085

18
28
12
54
17
15

2,651,884
1,607,726
979,388
3,718,194
3,269,712
1,931,618

3,155,695
1,856,878
1,163,051
4,429,544
4,077,985
2,406,040

571
110
353
118
98
117
78

150,889,625
19,972,886
225,191,155
64,878,429
13,681,639
11,066,604
13,794,661

485
75
295
95
67
74
54

142,579,258
17,110,440
217,288,324
63,855,260
11,702,647
8,246,997
12,412,041

52,614,860
6,910,265
97,084,404
13,151,182
5,436,650
4,520,743
4,945,555

89,964,398
10,200,175
120,203,920
50,704,078
6,265,997
3,726,254
7,466,486

4, 988,113
413,253
15, 165,991
6,796,084
181,970
107,457
221,281

86
35
68
13
31
43
24

8,310,367
2,862,446
7,902,831
1,023,169
1,978,992
2,819,607
1,382,620

11,754,384
3,562,863
9,468,494
1,294,848
2,583,461
3,306, 698
1,855, 162

155
121
26
43
112
181
113
186
22

27,058,298
19,899,376
6,302,301
12,278,735
21,567,565
31,895,182
14,578,029
35,928,661

121
94
17
36
106
148
78
149
14

23,603,085
17,580,874
5,370,374
11,457,420
21,026,8f)3
29,948,196
12,376,127
33,285,390
1,625,048

9,045,093
7,347,252
2,968,458
5,210,660
8,138,647
13,104,927
6,337,155
12,649,746
863,477

14,557,992
10,233,622
2,401,916
6,246,760
12,888,216
16,843,269
6,038,972
20,635,644
761,571

516,994
351,308
150,350
220,609
371,295
580,444
148,122
921,497
16,914

34
27
9
7
6
33
35
37
8

3,455,213
2,318,502
931,927
821,315
540,702
1,946,986
2,201,902
2,643,271
1,078,420

4,239,586
2,813,067
1,280,083
1,568,079
679, 520
2,623, 842
2,727,840
3,983,417
1,314,

9,554 2,665,386,613 1,044,605,575 1,620,781,038 | 115,838,953

2,649

213,985,555

268,295,298

207,902

2,703,468

12,203 2,879,372,168

1
5

3
a
o

CO

05

TABLE D.—Returns of nonresident decedents, distributed by collection districts.

CO

[Returns filed from Jan. 16,1922, to Dec. 31,1922.]

$64,495

1

$64,495

$1,907

$62,588

$752

39
11
1
3

2,035,713
281,687
185,430
12,720

37
11
1
2

2,020,120
281,687
185,430
12,720

53,063
47,462
18,543
137

1,967,057
234,225
166,887
12,583

47,152
2,714
3,007
126

2

866,019

2

866,019

866,019

40,424

4

470,968

3

445,575

716

444,859

10,928

1

12
1

1,356,694
5,040

11
1

1,356,694
5,040

100,254

1,256,440
5,040

28,804
50

1

returns.

First district
Eighth district

Indiana
Iowa
Kansas
Kentucky
. .
Louisiana
Maine
Maryland including District of Columbia
Massachusetts
Michigan:
First district
Fourth district
Minnesota
Mississippi
Missouri:
First district
Sixth district
Montana
Nebraska
Nevada
New Hampshire
New Jersey:
First district




Estates not subject to tax.

Aggregate
gross estate.

1

Collection district.

Alabama..
Arizona
Arkansas
California:
First district
Sixth district..
Colorado
Connecticut..
Delaware
Florida
Georgia
Hawaii
Tdaho
Illinois:

Estate subject to tax.

Total
number of

.. ..

Number.

Net
Gross estate. Deductions. subjectestate
to tax.

Num- Gross estate. Deductions.
ber.

Tax.

2

$15,593

$15,593

25,393

26,269

1

3
o
o

2

9,204

2

9,204

899

8,305

105

2
6
1
779
33

1,028,568
639,244
205,135
8,985,616
1,216,074

2
6
1
720
32

1,028,568
639,244
205,135
8,934,260
1,216,074

151,122
174,059
6,818
507,086
301,964

877,446
465,185
198,317
8,427,174
914,110

40,299
6,375
3,950
168,208
24,595

59
1

51,356

92,006

8

302,192

7

298,825

135,627

163,198

2,067

1

3,367

3,367

2

126,374

2

126,374

3,572

122,802

1,952

1

1,585

1

1,585

1

66,290

1

66,290

1,585
747

16

65,543

1,622

Fifth district.
New Mexico
New York:
First district.
Second district
Fourteenth district
Twenty-first district
Twenty-eighth district
North Carolina..
North Dakota
Ohio:
First district
Tenth district.
.
Eleventh district
Eighthteenth district . .
Oklahoma
Oregon
.
.
Pennsylvania:
First district
Twelfth district
Twentv-third district
Rhode Island
South Carolina
South Dakota
Tennessee
Texas:
First district
Second district
Utah
Vermont
Virginia
Washington including Alaska
West Virginia
Wisconsin
W y o m i n g . . . .
Total




6
1

.

6
1

531,069
54,810

12, 549
5,654

518, 520
49,156

11,843
492

4
315
3
1
8

86,647
28,033,673
640,484
31,013
21,173

4
304
3
1

7

86,647
28,012,803
640,484
31,013
20,589

7,082
3,680,833
64,019
1,524
536

79,565
24,331, 970
576,465
29,489
20,053

961
1,496,140
21,042
295
312

3

.. . .

531,069
54,810

58,859

3

58,859

5,500

53,359

534

1
1

77,400
169

1
1

77,400
169

5,691
19

71,709
150

934
3

4
1
2

486,916
4,142
7,811

4
1
2

486,916
4,142
7,811

5,318
110

481, 598
4,032
7,811

11,530
40
85

14

519,438

13

519,438

27,811

491,627

10,504

3

3,071,496

3

3,071,496

4,623

3,066,873

438,042

1

55,100

1

55,100

2,878

52,222

544

3
4
1
1

127,702
3,289,603
880
1,750

3
4
1
1

127,702
3,289,603
880
1,750

1,162
437,440
879
52

126,540
2,852,163
1
1,698

1,584
277,770
1
17

13

143,534

12

143,534

9,888

133,646

1,671

3
1

2,930,037
4,217

3
1

2,930,037
4,217

76,H5

2, 853, 892
4,217

280,056
42

1,303

58,036,971

1,223

57,919,808

5,853,689

52,066,119

2,937,588

11

20,870

20,870

1

584

584

Ul

1

1
Q
C/2

II

a
o

1

80

117,163

158,689

DO

36

STATISTICS OF INCOME.

TABLE E.—Simple and cumulative distribution by size of net estate—Resident and non-

resident decedents.
[Returnsfiledfrom Jan. 16,1922, to Dec. 31,1922.]
Returns.
Simple
distribution.

Size of net estate.

Net estate.
Simple
distribution.

Cumulative
distribution.

Number Per cent Number Per cent
under
under
in each of total. higher
higher
class.
class.
class.
2,729
6,175
2,605
744
566
310
116
114
47
45
18
10
7
2
2

No net estate
Under $50,000
$50,000 to $150,000
$150,000 to $250,000
$250,000 to $450,000
$450,000 to $750,000
$750,000 to $1,000,000....
$1,000,000 to $ 1,500,000..
$1,500,000 to $2,000,000..
$2,000,000 to $3,000,000..
$3,000,000 to $4,000,000..
$4,000,000 to $5,000,000..
$5,000,000 to $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.
$10,000,000 and over

20.20
45.72
19.28
5.51
4.19
2.30

20.20
65.92
85.20
90.71
94.90
97.20
98.06
98.90
99.29
99.62
99.75
99.82
99.87
99.88

10

.07

13,506

100.00

13,506

Total.

.39
.33
.13
.07
.05
.01
.01
.04

2,729
8,904
11,509
12,253
12,819
13,129
13,245
13,359
13,406
13,451
13,469
13,479
13,486
13,488
13,490
13,496

100.00

6.26
13.62
8.55
11.17
10.61
5.96
8.15
4.84
6.68
3.52
2.63
2.22
.83
* .91
3.10

183,116,171

10.95

1,672,847,157

100.00

Tax.

Cumulative
distribution.

Cumulative
distribution.

Simple
Distribution.

Amount under
higher class.
No net estate
Under $50,000
$50,000 to $150,000
$150,000 to $250,000
$250,000 to $450,000
,
$450,000 to $750,000
$750,000to $1,000,000....
$1,000,000 to $1,500,000..
$1,500,000 to $2,000,000..
$2,0005OOOto $3,000,000..
$3,000,000to $4,000,000..
$4,000,000to $5,000,000..
$5,000,000to $6,000,000..
$6,000,000to $7,000,000..
$7,000,000 to $8,000,000..
$8,000,000 to $9,000,000..
$9,000,000 to $10,000,000.,
$10,000,000 and over

Per cent
of total.

$104,847,887
227,981,601
143,003,989
186,809, 829
177,465,225
99,693,125
136,359,949
80,986,065
111,800,039
58,812,536
44,018,968
37,096,532
13,858,196
15,215,066
51,781,979

99.93

Net estate.

Size of net estate.

Amount in
each class.

Per cent
under
higher
class.

$104, 847,887
332,829,488
475, 833,477
662, 643,306
840, 108,531
939,801,656
1,076,161,605
1,157, 147,670
1,268,947,709
1,327,760,245
1,371,779,213
1,408,875,745
1,422,733,941
1,437,949,007
1,489,730,986

6.26
19.88
28.43
39.60
50.21
56.17
64.32
69.16
75.84
79.36
81.99
84.21
85.04
85.95
89.05

1,672,847,157

100.00

Amount in
each class.

Amount
under
higher
class.

Per cent
under
higher
class.

0.91
2.81
2.39
4.26
5.63
3.98
6.98
5.14
8.80
5.21
4.49
4.20
1.73
1.96
7.04

$1,085,153
4,418,181
7,252,740
12,308,595
18,993,666
23,720,095
32,008,297
38,118,061
48,565,867
54,755,472
60,090,002
65,080,810
67,135,449
69,461,462
77,823,498

0.91
3.72
6.11
10.37
16.00
19.98
26.96
32.10
40.90
46.11
50.60
54.80
56.53
58.49
65.53

40,953,043

34.47

118,776,541

100.00

118,776,541

Total..

$1,085,153
3,333,028
2,834,559
5,055,855
6,685,071
4,726,429
8,288,202
6,109,764
10,447,806
6,189, 605
5,334,530
4,990,808
2,054, 639
2,326,013
8,362,036

Per cent
of total.

100.00

On the pages immediately following are continued the basic tables
of income distribution in the United States and in each State and
Territory.
Respectfully,
D. H. BLAIR,

Commissioner of Internal Revenue.
Approve d:
A. W. MELLON,

Secretary of the Treasury,







BASIC TABLES

37

PERSONAL RETURNS.

CO
OO

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. 31,1921.]
Returns.
States and Territories.

Alabama
Alaska2
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




Per
Number. cent of
total.

Amount.

Total tax.

Exemptions from normal tax.

Net income.
Per
cent of
total.

Personal
exemption.

Exemptions
from normal Net income
tax in
subject to
Interest on
excess of
GovernDividends. ment obli- net income. normal tax.
gations.1

Normal
tax.

Surtax.
Amount.

Per
cent of
total.

43,009

0.65

$117,108,806

0.60

$100,811,000

$6,816,588

$163,451

$19,349,011

$28,666,778

$1,492,075

$1,221,751

$2,713,826

0.38

18,477
33,830
386,082
69,676
123,269
15,889

.28
.51
5.79
1.05
1.85
.24

48,310,197
92,616,903
1,168,021,448
174,490,980
343,017,180
43,676,893

.25
.47
5.97
.89
1.75
.22

45,146,700
80,913,600
796,672,500
154,698,100
251,231,600
34,484,100

1,804,555
5,264,313
120,484,039
15,60S, 889
70,201,110
14,407,813

41,034
131,251
2,224,046
265,757
740,003
163,112

7,944,053
17,680,029
131,318,985
35,792,775
57,210,351
13,217,717

9,261,961
23,987,768
379,959,848
39,711,009
78,054,818
7,839,585

419,839
1,246,107
20,158,214
2,067,924
4,434,130
487,603

96,798
620,057
16,280,218
1,794,938
6,198,915
796,762

516,637
1,866,164
36,438,432
3,862,862
10,633,045
1,284,365

.07
.26
5.0G
.54
1.48
.18

89,966
42,249
67,719
11,481
22,976
611,558
150,300
111,483
88,785
69,496
G7,960
44,397
112,963
388,442
250,147
124,501
25,614
172,519
36,907
71,853
9,719
32,410
269,096
11,780

1.34
.63
1.02
.17
.34
9.18
2.26
1.67
1.33
1.06
1.02
.67
1.70
5.83
3.75
1.86
.38
2.59
.55
1.08
.15
.49
4.04
.18

248,345,804
119,557,316
180,311,466
37,840,014
49,737,718
1,833,920,436
406,242,138
313,762,935
217,237,297
192,273,937
197,897,146
124,628,679
368,691,062
1,153,008,156
657,779,854
340,833,699
60,104,438
499,911,004
81,527,662
179,905,513
22,455,508
82,352,496
856,856,058
27,838,165

1.27
.61
.92
.19
.25
9 37
2.08
1.60
1.11
.98
1.01
.64
1.88
5.89
3.36
1.74
.31
2.55
.42
.92
.11
.42
4.38
.14

171,359,586
95,525,600
161,262,800
27,320,400
53,142,400
1,216,774,500
335,667,800
248,627,800
204,981,700
154,538,100
149,021,400
96,521,100
229,573,014
807,231,100
518,710,700
265,446,700
58,961,700
367,946,300
81,318,600
165,469,800
19,998,400
67,934,300
577,752,200
27,078,400

19,987,231
12,146,859
12,710,552
7,82S, 355
1,592,728
194,930,754
29,957,682
20,552,030
10,963,553
20,937,795
17,019,115
15,844,746
41,644,587
210,303,449
85,215,004
39,961,964
4,298,282
57,688,728
3,595,212
11,633,933
1,236,217
11,372,338
106,428,445
1,590,969

517,554
357,865
157,607
76,077
19,744
3,219,683
615,845
349,722
251,731
558,874
421,911
192,671
765,530
2,579,075
1,110,974
480,789
133,939
1,114,853
37,526
172,495
21,689
176,968
1,834,229
17,302

10,946,862
21,464,803
35,750,123
6,493,411
14,065,447
161,601,892
61,717,428
37,464,660
50,031,036
32,487,053
30,902,022
18,836,459
48,291,995
181,247,575
113,809,676
44,990,921
17,435,865
64,109,972
19,504,058
42,165,892
4,128,516
15,443,654
97,661,148
6,510,112

67,428,295
32,991,795
41,930,630
9,108,593
9,048,293
580,597,391
101,718,239
81,69S, 043
51,071,349
48,726,221
62,336,742
30,906,621
144,999,926
314,142,107
166,552,852
79,935,167
14,146,382
137,271,095
16,080,382
44,795,177
5,327,718
18,312,544
268,502,332
5,661,606

4,161,641
1,749,279
2,207,956
496,078
406,714
31,505,370
5,141,879
3,949,580
2,472,721
2,499,022
3,203,864
1,632,010
7,008,838
18,011,801
9,027,998
4,269,610
697,165
7,333,702
720, 801
2,210,492
231,915
948, 809
14,822,502
255,637

3,542,923
1,180,130
1,684,689
955,698
86,944
37,068,981
3,831,774
1,888,380
919,708
1,798,448
2,100,658
2,342,851
7,528,465
28,522,843
15,169,842
4,427,507
371,971
7,326,649
33i;062
1,117,653
97,381
810,481
18,435,792
95,992

7,704,564
2,929,409
3,892,645
1,451,776
493,658
68,574,351
8,973,653
5,837.960
3,392,429
4,297,470
5,304,522
3,974,861
14,537,303
46,534,644
24,197,840
8,697,117
1,069,136
14,660,351
1,051,863
3,328,145
329,296
1,759,290
33,258,294
351.629

1.08
.41
.54
.20
.07
9.53
1.25
.81
.47
.GO
.74
.55
2.03
6.47
3.36
1.21
.15
2.04
.15
.46
.05
.24
4.62
OK

o

o
o

1,066,637
New York
North Carolina... 44.161
18,440
North Dakota
367,096
Ohio
69,381
Oklahoma
62,804
Oregon
621,103
Pennsylvania
48,057
Rhode Island
South Carolina... 25,160
21,681
South Dakota
60,949
Tennessee
200,188
Texas
26,128
Utah
17,746
Vermont
76 257
Virginia
115,688
Washington
75,277
West Virginia
148,457
Wisconsin
22,413
Wyoming
6,662,176
Total
1
2

16.01
.66
.28
5.51
1.04
.94
9.32
.72
.38
.33
.91
3.00
.39
.27
1.14
1.74
1.13
2.23
.34

3,617,757,104
127,992,951
43,032,753
1,060,027,926
191,816,067
159,574,639
1,937,291,858
157,568,411
68,255,825
47,087,498
170,969,895
536,897,427
62,713,461
47,561,557
208,331,701
262,109,642
207,157,054
379,754,222
51,051,629

100.00 19,577,212,528

18.48
.65
.22
5.41
.98
.82
9.91
.80
.35
.24
.87
2.74
.32
.24
1.07
1.34
1.06
1.94
.26

2,284,478,200
103,595,400
42,200,100
805,657,500
166,914,000
134,240,000
1,206,543,800
98,537,300
59,724,200
49.245,000
138,734,800
448,068,600
60,979,800
37,439,000
170,899,900
223,140,800
178,181,400
308,100,500
49,053,400

100.00 14,191,855,700 2,476,952,399

Interest on Government obligations not wholly exempt from t a x .
Alaska included i n Washington.




633,025,343
18,205,248
1,837,299
141,562,049
8,985,533
9,208,287
273.063,730
41' 557,095
6,545,019
2,420,462
15,704,181
33,482,906
4,319,127
6,880,777
21,994,797
20,581,805
24,618,434
37,134,709
1,797,763

71,519,827
1,560,529
392,085
14,138,775
2,661,632
2,240,815
31,238,204
2,591,109
770,698
422,552
2,398,570
7,835,450
605,402
558,470
2,508,250
3,299,094
2,394, 756
5,104,470
547,452

139,248,552
2,199,970
93,698
19,435,319
1,544,875
2,710,765
53,422,016
6,645,219
475,825
102,101
1,585,481
4,832, 438
237,502
597, 297
1,652,866
1,610,763
2,184,357
3,866,574
235, 805

210,76K,3/U
3,760,499
485,783
33,574,094
4,206,507
4.951,580
84,660,220
9,236,328
1,246,523
524,653
3,984,051
12,667,894
842, 904
1,155, 767
4,161,116
4,909,857
4,579,113
8,971,044
783,257

.52
.07
4.67
.58
.68
11.76
1.28
.17
.07
.55
1.76
.12
.16
.58
.68
.64
1.25
.11

46,994,406 2,713,737,519 5,575,147,542 308,059,422

411,327,684

719,387,106

100.00

14,199,713
486,971
27,212
2,364,112
290,339
264,595
6,543,116
494,946
76,125
33,896
290,868
857,520
35,473
94,326
454,907
486,063
467,695
570,927'
42,295

467,094,181 1,153,148,029
29,710,084
24,004,752
8,747,880
9^ 779,738
257,152,533
146,708,268
50,358,698
34,732,503
43,642,218
27,780,461
555,879,307
164,738,095
43,924, 431
26,945,361
15,314,660
13,404,179
9,346,189
13,958,049
45,726,689
29,486,643
155,746,453
101,258,052
12,509,578
15,130,517
10,999,123
7,851,669
48,904,224
33,922', 127
71,516,573
53,615,599
46,887,853
42,998,328
103,167,303
69,219,217
11,694,450
11,536,279

w
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TABLE 2.—Personal returns—Distribution, by income classes, for the United States; shoiving 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. 31,1921.]
Exemptions from normal tax.
Income class.

Under $1,000 2
Under $1,000
$1,000 to $2,000 2 . . .
$1,000 to $2,000
$2,000 t o $3,000 2 . . .
$2,000 t o $3,000....
$3,000 to $4,000 2 . . .
$3,000 t o $4,000....
$4,000 t o $5,0002...
$4,000 t o $5,000....
$5,000 t o $6,000
$6,000 t o $7,000....
$7,000 t o $3,000
$8,000 t o $9,000
$9,000 to $10,000...
$10,000 to $11,000..
$11,000 to $12,000..
$12,000 to $13,000..
$13',000 to $14,000..
$14,000 to $15)000..
$15,000 to $20.000..
$20,000 to $25,000..
$25,000 t o $30,000.'.
$30,000 t o $40,000..
$40,000 t o $50,000..
$50,000 to $60,000..
$60,000to $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 t o $250,000
$250,000 to $300,000
$300,000 to $400,000




Number of
returns.

390,952
10,897
793,954
646, 590
641, 258
580,773
214,933
488,058
31,094
338,061
137,191
86,030
58,760
40,156
31,110
'23,416
18,743
14,887
12, §75
10,393
34,230
18,100
10,848
12,047
6,051
3,431
2,240
1,423
957
666
1,367
450
205

Net income.

$208,231,505
5,618,429
1,228,063,387
2,392,698,381
3,881,397,637
1,444,533,628
713,423,718
1,691,589,345
136,411,711
1,513,466,470
748,709,713
555,891,193
438,799,338
340,281,149
295,077,844
245,413,518
215,275,154
185,807,937
169,623,679
150,654,635
587,887,974
403,493,309
296,152,625
414,214,285
269,262,395
187,484,667
144,436,181
106,389,373
80,965,747
62,954,250
163,520,999
77,435,517
45,684,970
22,827,560
33,411,137

Personal
exemption.

Dividends.

$678,260,600
470,600
2,034,656,200
1,655,852,600
4,840,926,000
905,064,900
768,653,000
1,162,182,400
103,796,500
882,946,200
315,385,100
194,861,300
131,891,900
88,727,000
68,031,900
50,430,100
40,409,300
31,621,100
26,817,000
22,025,700
71,832,600
37,486,600
22,118,500
24,442,200
11,788,100
6,834,100
4,340,800
2,744,900
1,842,300
1,240,500
2,509,600
772,600
378,000
137,400
161,800

$167,152,735
1,242,886
53,149,378
13,175,680
72,726,274
24,358,266
70,188,871
41,196,727
63,703,494
54,920,178
84,542,247
75,733,095
69,242, 549
58,062,330
61,651,094
53,850,751
48,835,137
45,621,450
44,017,429
40,225,669
175,015,330
133,645,641
111,355,801
164,554,796
120,560,938
87,602,019
73,623,809
55,876,938
40,025,289
38,209,960
100,568,997
49,960,272
31,898,612
15,219,643
26,763,920

Interest on Normal tax.
Government
obligations.1

$3,680,521
108,635
310,518
133,692
423,069
164,733
278,136
298,887
796,407
518,563
2,356,331
2,408,261
1,975,739
1,613,679
1,753,073
1,253,841
1,251,696
1,159,185
1,039,282
974,878
3,658,809
2,811,308
2,118,636
3,327,779
2,078,863
1,478,083
1,277,342
990,970
675,741
453,729
1,614,910
878,643
1,005,299
252,575
870,230

Surtax.

Total tax.

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

Per cent.
$173,678

$173,078

29,160,654

"29,"i60,*654"

*20,"7i2*373'
19,675,016

$15.94

3.09

17.71

"i.*22

20,712,373

35.66

1.43

19,675,016

"4O."3i'

1.16

23,068,588
15,348,140
14,257,658
13,941,156
12,706,528
12,617,940
11,525,204
11,034,558
10,185,915
9,804,623
9,256,232
41,183,126
33,896,752
28,439, 502
47,345,798
37,124,540
30,735,508
26,947,207
22,498,756
19,201,872
16,328,292
52,330,056
30,347,041
20,076,510
11,072,437
16,968,240

68.24
111. 87
165.73
237.26
316.43
405.59
492.19
588.73
684.22
779.69
890.62
1,203.13
1,872.75
2,621.64
3,930.09
6,135.27
8,958.18
12,030.00
15,810.79
20,064.65
24,516.95
38,280.95
67,437.87
97,934.20
131,814.73
173,145.31

1.52
2.05
2.56
3.18
3.73
4.28
4.70
5.13
5.48
5.78
6.14
7.00
8.40
9.60
11.43
13.79
16.39
18.66
21.15
23.72
25.94
32.00
39.19
43.95
48.50
50.79

M

23,068,588
14,706,580
12,604,252
11,632,154
10,122,988
9,675,224
8,500,192
7,864,307
7,001,604
6,536,700
5,941,451
24,158,555
17,164,793
12,502,739
17,618,191
11,026,842
7,857, 483
5,775,243
4,177,321
3,288,369
2,368,998
6,268,334
2,722,039
1,406,394
754,258

$641,560
1,653,406
2,309,002
2,583,540
2,942,716
3,025,012
3,170,251
3,184,311
3,267,923
3,314,781
17,024,571
16,731,959
15,936,763
29,727,607
26,097,698
22,878,025
21,171,964
18,321,435
15,913,503
13,959,294
46,061,722
27,625,002
18,670,116
10,318,179
15,998,752

o
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o

$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 crouDPd.'

Total

64
46
17
12

27,931,413
28,418,867
14,361,559
12,844,179

3
5

6,449,919
(8)

1

(3)
30,117,231

6,662,176

19,577,212,528

91,400
67,500
23,800
17,400

28,665,284
23,196,376
8,157,610
9,956,287

324,082
177,473
152,936
99,991

7,000

4,039,806
(3)

9,200

(3)
34,458,831

Ii
(3)
3
()
247, 870

14,191,855,700

2,476,952,399

46,994,406

(3)
(3)

634,473
726,307
565,181
452,341

14,256,917
15,589, 532
8,231,070
7, 550,836

14, 891,390
16,315.839
8, 796' 251
8,003', 177

232,677.97
354, 692.15
517,426. 52
666,931.42

53.31
57.41
61.25
62.31

246,312

3,992,977
(3)

4,239,289
(3)

1,413,096.33
(3)

65.73
(3)

(3)
19,177,260

(3)
19,177,260

(3)
3,196,210.00

(3)
63.68

411,327,684

719,387,106

107.98

3.67

( * ) •

(

8

)

308,059,422

1
Interest on Government obligations not wholly exempt from tax.
* Nontaxable. Specific exemptions exceed net income.
3
Classes grouped to conceal net income and identity of taxpayer.




>

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TABLE 3.—Personal returns—Simple and cumulative distribution by income classes.
[Income returned for the calendar year ended Dec. 31,1921.]
Returns.
Income class.
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
$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 $i0,000
$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 1
Total
1

Classes grouped to conceal net income and identity of taxpayer.




to
Net income.

Simple distribution. Cumulative distribution. Cumulative percentages.
Simple distribution.
Over the Under the Over the Under the Amount in each
Number in Per cent
class.
each class. of total. class below class above. class below class above.
401,849
2,440,544
2,222,031
702,991
369,155
137,191
86,030
58,760
40,156
31,110
23,416
18,743
14,887
12,575
10,393
34,230
18,100
10,848
12,047

6,051
3,431
2,240
1,423
957
666
1,367
450
205

C1)
C1)
6,662,176

6.03
36.63
33.36
10.55
5.54
2.06
1.29
.88
.60
.47
.35
.28
.22
.19
.16
.52
.27
.16
.18
.092
.053
.034
.0213
.0143
.0100
.0204
.0068
.0031
.0013
.0015
.0010
.0007
.0003
.00018

6,662,176
6,260,327
3,819,783
1,597,752
894, 761
525,606
388,415
302,385
243,625
203,469
172,359
148,943
130,200
115,313
102,738
92,345
58,115
40,015
29,167
17,120
11,069
7,638
5,398
3,975
3,018
2,352
985
535
330
246
148
84
38
21

401, 849
2,842, 393
5,084,424
5,767,415
6,136, 570
6, 273,761
6,359,791
6,418, 551
6, 458, 707
6, 489,817
6, 513,233
6,531,976
6,546,863
6,559,438
6,569,831
6,604,061
6,622,161
6,633,009
6,645, 056
6,651,107
6,654, 538
6,656,778
6,658,201
6,659,158
6,659,824
6,661,191
6,661,641
6, 661,846
6,661,930
6,662,028
6,662, 092
6,662,138
6,662,155
6,662,167

100.00
93.97
57.34
23.98
13.43
7.89
5.83
4.54
3.66
3.06
2.59
2.24
1.96
1.74
1.55
1.39
.87
.60
.44
.26
.168
.115
.081
.0597
.0454
.0354
.0150
.0082
.0051
.0038
.0023
.0013
.0006
.00030

6.03
42.66
76.02 .
86.57
92.11
94.17
95.46
96.34
96.94
97.41
97.76
98.04
98.26
98.45
98.61
99.13
99.40
99.56
99.74
99.832
99.885
99.919
99,9403
99.9546
99.9646
99.9850
99.9918
99.9949
99.9962
99.9977
99.9987
99.9994
99.9997
99.99988

$213,849,934
3,620,761, 768
5,325,931,265
2,405,013,063
1,649,878,181
748,709,713
555,891,193
438,799,338
340,281,149
295,077,844
245,413,518
215,275,154
185,807,937
169,623,679
150,654,635
587,887,974
403,493, 309
296,152,625
414,214,285
269,262, 395
187,484,667
144,436,181
106,389,373
80,965, 747
62,954,250
163,520, 999
77,435,517
45,684,970
22,827, 560
33,411,137
27,931,413
28,418,867
14,361,559
12,844,179

99.99992

6,449,919
C1)

.00004

6,662,170

.00012

.00008
100.00

6,662,176

.00008

100.00

C1)
30,117,231
19,577,212,528

.15

100.00

Tax (income tax and surtax).

Net income.
Income class.

Cumulative distribution.
Over the class
below.

Under $1,000
$1,000 to $2,000
$2,000 t o $3,000
$3,000 t o $4,000
$4,000 t o $5,000
$5,000 t o $5,000
$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 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 140,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 t o $200,000....
$200,000 t o $250,000
$250,000 t o $300,000....
$300,000 t o $400,000....
$400,000 t o $500,000
$500,000 t o $750,000....
$750,000 t o $1,000,000...
$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 a n d over
Classes grouped l
Total
1

$19,577, 212,528
19,363' , 362,594
15,742: 600,826
10416^ 669,561
8, Oil, 656,498
6,361, 778,317
5,613, 068,604
5,057, 177,411
4,618, 378,073
4,278, 096,924
3,983, 019,080
3,737, 605,562
3,522, 330,408
3,336, 522,471
3,166,
3,016, 244,157
2,428, 356,183
2,024, 862,874
1,728, 710,249
1,314, 495,964
1,045, 233,569
857, 748,902
713, 312,721
606, 923,348
525, 957,601
463, 003.351
299, 482.352
222, 046,835
176, 361,865
153, 534,305
120, 123,168
92, 191,755
63, 772,888
49, 411,329

per-

Under
Under the class Over the the class
class
above.
below. above.
$213,849,934
3,834,611,702
9,160,542; 967
11,565,556,030
13,215,434,211
13,964,143,924
14,520,035,117
14,958,834,455
15,299,115,604
15,594,193,448
15,839,606,966
16,054,882,120
16,240,690,057
16,410,313,736
16,560,968,371
17,148,856,345
17,552,349,654
17,848,502,279
18,262,716,564
18, 531,978,959
18,719, 463,626
18,863, 899,807
18,970,289,180
19,051,254, 927
19,114,209,177
19,277,730,176
19,355,165,693
19,400,850,663
19,423,678,223
19,457,089,360
19,485,020,773
19,513,439,640
19,527,801,199
19,540,645,378

Simple distribution.
Amount in
each class.

Cumulative distribution.

Cumulative
cents

per-

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

100.00
98.91
80.42
53.22
40.94
32.51
28.69
25.85
23.61
21.87
20.36
19.11
18.01
17.06
16.19
15.42
12.42
10.36
8.85
6.73
5.35
4.39
3.65
3.11
2.70
2.38
1.53
1.13
.90
.78
.61
.47
.32
.25

1.09
19.58
46.78
59.06
67.49
71.31
74.15
76.39
78.13
79.64
80.89
81.99
82.94
83.81
84.58
87.58
89.64
91.15
93.27
94.65
95.61
96.35
96.89
97.30
97.62
98.47
98.87
99.10
99.22
99.39
99.53
99.68
99.75
99.82

$173,678
29,160,654
20,712,373
19,675,016
23,068,588
15,348,140
14,257,658
13,941,156
12,706, 528
12,617,940
11,525,204
11,034,558
10,185,915
9,804,623
9,256,232
41,183,126
33,896,752
28,439,502
47,345,798
37,124,540
30,735, 508
26,947,207
22,498, 756
19, 201,872
16,328,292
52, 330,056
30,347,041
20,076,510
11,072,437
16,968, 240
14,891,390
16,315,839
8,796,251
8,003,177

0.03
4.05
2.88
2.74
3.21
2.13
1.98
1.94
1.77
1.75
1.60
1.53
1.42
1.36
1.29
5.72
4.71
3.95
6.58
5.16
4.27
3.75
3.13
2.67
2.27
7.27
4.22
2.79
1.54
2.36
2.07
2.27
1.22
1.11

$719,387,106
719,213,428
690,052,774
669,340, 401
649,665,385
626,596, 797
611,248,657
596,990,999
583,049,843
570,343, 315
557,725,375
546,200,171
535,165,613
524,979,698
515,175,075
505,918,843
464,735, 717
430,838,965
402,399,463
355,053,665
317,929,125
287,193,617
260,246,410
237,747,654
218,545, 782
202,217,490
149,887,434
119,540,393
99,463, 883
88,391,446
71,423,206
56,531, 816
40,215,977
31,419,726

$173,678
29,334,332
50,046,705
69,721, 721
92,790, 309
108,138,449
122,396,107
136,337,263
149,043,791
161,661,731
173,186,935
184,221,493
194,407,408
204,212,031
213,468,263
254,651,389
288, 548,141
316,987,643
364,333,441
401,457,981
432,193,489
459,140, 696
481,639, 452
500, 841,324
517,169,616
569,499,672
599,846,713
619,923,223
630,995,660
647,963,900
662,855,290
679,171,129
687,967,380
695,970,557

100.00
99.97
95.92
93. 04
90.30
87.09
84.96
82.98
81.04
79.27
77.52
75.92
74.39
72.97
71.61
70.32
64.60
59.89
55.94
49.36
44.20
39.93
36.18
33.05
30.38
28.11
20.84
16.62
13.83
12.29
9.93
7.86
5.59
4.37

69.62
71.89
79.16
83.38
86.17
87.71
90.07
92.14
94.41
95.63
96.74

23,416,549

700,209,846

3.26

97.33

19,177,:

719,387,106

2.67

100. 00

36,567,150

19,547,095,297

.18

99.85

4,239,289
()
'

.59

30,117,231

19,577,212,528

.15

100.00

19,177,260
719,387,106

2.67
100.00

Classes grouped to conceal net income and identity of taxpayer.




Cumulative

0.03
4.08
6.96
9.70
12.91
15.04
17.02
18.96
20.73
22.48
24.08
25.61
27.03
28.39
29.68
35.40
40.11
44.06
50.64
55. 80
60.07
63.82
66. 95

U2

o
c
6

00

TABLE 4.—Personal returns—Sex andfamily relationship-distribution by States, for the United States.
[Income returned for the calendar year ended December 31,1921.]

States and t erritories.

Alabama
Alaska i
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




Joint returns of husbands
and wives, with or without dependent children,
including husbands whose
wives, though living with
them, filed separate re-

Men—Heads of families.

Women—Heads of
families.

All other—Men.

returns.

Number of
returns.

Amount.

Number of
returns.

Amount.

24,102

$79,801,456

2,772

32,005,176
64,765,097
726,731,477
117,370,236
198,963,142
28,351,468
144,442,186
80,923,003
124,777,732
23,863,723
30,548,218
1,190,696,081
278,731,099
209,844,267
152,949,440
126,023,776
87,294,533
81,457,835
223,619,025
705,012,572
424,527,512
221,593,206
40,200,304
325,192,154
51,547,286
127,530,934
12,183,036
51,368,648
573,893,567
16,279,402
2,295,669,713

739
2,350
21,131
4,175
8,973
963
4,089
2,335
4,800
673
1,357
26,222
9,117
8,352
4,668
4,698
4,481
2,607
5,382
25,669
12,997
9,003
1,387
11,540
2,041
2,875
517
1,750
14,618
812
61,173

1,882,844
5,534,259
60,304,098
9,447,589
21,494,414
2,374,093
11,192,159
5,816,669
11,333,369
1,671,326
2,706,899
77,755,243
22,798,826
19,839,003
10,572,833
12,038,309
11,599,998
5,866,160
17,512,590
65,658,256
30,422,723
21,504,844
3,263,132
29,689,609
4,389,868
7,682,013
1,183,811
3,931,303
43,732,101
1,741,797
193,501,922

Amount.

Number of
returns.

Amount.

$1,814,473

$6,582,621

11,774
20,404
194,295
38,785
54,643
8,363
39,168
23,982
39,417
6,244
12,730
324,806
84,888
60,674
53,184
36,910
31,299
23,525
53,448
187,552
122,418
62,104
14,669
91,093
19,259
43,900
4,555
16,293
147,720
6,274
562,042

Number of
returns.

107
639
7,505
1,597
2,863
401
2,347
877
1,521
191
236
8,069
2,003
1,722
1,214
1,375
1,676
885
1,819
5,769
2,802
2,529
445
3,138
409
666
79
511
4,144
146
25,151

12,158

$22,382,957

269,040
1,525,929
20,923,294
3,415,591
7,075,565
1,044,404
6,136,063
2,399,935
3,245,179
715,035
482,386
21,793,101
4,167,357
3,663,420
2,621,527
3,466,082
3,912,608
2,093,452
5,728,259
15,824,201
7,068,445
5,521,479
1,020,531
7,318,171
766,514
1,432,609
197,399
1,192,598
13,669,069
350,999
76,579,700

4,193
8,308
124,256
17,719
37,860
4,007
24,002
10,928
16,093
2,784
6,909
199,466
43,322
30,373
22,755
18,789
17,731
12,739
34,568
110,454
90,871
41,143
7,302
50,561
13,064
17,710
4,002
10,325
70,031
3,421
284.753

8,100,435
15,770,884
249,495,943
29,772,830
67,428,322
7,270,112
45,511,193
21,285,157
29,346,640
6,478,170
10,658,188
402,900,850
78,714,051
58,668,262
38,465,916
35,436,500
36,480,240
24,612,533
80,027,407
218,570,397
148,066,278
69,757,881
12,404,372
96,228,863
21,009,471
31,041,693
6,919,035
17,575,651
141,048,948
5,861,871

M

a
o
Q
O

North Carolina.
North Dakota..
Ohio
Oklahoma
,
Oregon
,
Pennsylvania.,
Rhode Island.,
South Carolina
South Dakota.
Tennessee
Texas
Utah
Vermont
Virginia
Washington...
West Virginia.
Wisconsin
Wyoming
Total...
1

Included in Washington.




25,644
10,901
197,968
43,539
33,313
317,957
21,318
14,497
12,518
35,203
110,008
14,252
8,626
41,052
43,589
41,692
73,440
11,555

3 477 ^

87,077,601
30,138,558
705,940,629
137,631,063
105,389,675
1,221,524,166
90,354,262
46,052,072
32,221,107
119,790,284
288,666,847
42,094,171
29,544,224
137,356,653
111,440,418
139,749,581
243,985,314
31,302,561

2,319
504
23,517
4,305
3,240
46,681
4,186
1,356
4,962
3,322
10,491
1,359
1,153
5,298
9,790
5,138
8,689
1,086

6,856,834
1,238,037
60,870,525
10,588,947
7,540,934
124,105,736
9,710,824
3,959,515
7,863,301
9,450,554
24,725,122
2,977,730
2,651,616
13,474,649
21,331,871
11,337,290
20,216,209
2,612,189

560
110
6,554
676
1,041
8,815
1,368
269
158
565
3,721
278
396
1,059
3,938
971
1,086
129

1,479,688
298,392
15,955,331
1,795,387
2,106,493
28,175,534
3,419,621
845,054
287,427
1,449,088
9,503,756
606,787
779,322
2,828,080
7,325,162
2,025,455
2,851,257
294,751

5,629
102,456
16,637
21,412
188,097
14,808
6,974
2,124
15,682
48,751
8,570
5,668
22,168
41,984
23,344
47,612
8,706

9,371,
189,962,935
32,052,838
35,770,800
384,074,006
32,661,469
12,893, 879
3,869,901
27,934,998
94,319,402
13,561,595
9,917,389
40,985, 125
68,594, 189
43,638,254
78,362,421
15,100, 115

12,448,419,490

401,662

1,066,536,564

115,356

309,461,003

1,915,009

3,788,543,065

H
W

H

o
o
o

Cn

TABLE 4.—Personal returns—Sex andfamily relationship-distribution by States, for the United States—Continued.
All other—Women.

Wives making separate
returns from husbands.

Community property.

Grand total.

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




Amount.

Number of
returns.

Amount.

2,862

$5,062,534

289

1,380,979
3,483,479
76,200,180
10,644,958
36,009,253
3,559,631
33,521,595
6,642,721
8,763,728
3,805,545
1,653,934
99,331,731
16,844,075
17,999,415
10,360,198
11,142,110
10,738,155
8,669,141
33,554,468
107,154,773
34,974,506
16,112,410
2,526,876
30,379,116
3,309,118
10,030,742
653,327
6,383,399
61,729,212
1,106,008
291,417,270
6,259,756
1,749,535
62,266,554
6,804,950
6,625,169
132,098,276
15,388,949

115
357
5,150
840
2,413
213
1,580
656
626
227
84
7,556
1,074
1,034
667
1,356
634
501
1,732
9,624
1,746
1,311
247
1,562
143
654
88
480
4,740
70
16,993
361
80
3,802
514
352
7,830
772

504,607
1,537,255
30,292,738
3,839,773
12,046,484
1,077,185
7,542,608
2,489,831
2,844,818
1,306,215
265,270
41,443,430
4,986,730
3,748,568
2,267,383
4,167,160
2,151,862
1,929,558
8,249,313
40,787,957
12,720,390
6,343,879
689,223
11,103,091
505,405
2,187,522
272,736
1,900,897
22,783,161
229,969
125,789,374
2,936,715
237,014
25,031,952
2,942,882
2,141,568
47,314,140
6,033,286

Amount.

Number of
returns.

Amount.

43,009

$1,461,765

762
1,772
33,395
6,560
16,517
1,942
18,780
3,471
5,262
1,362
1,032
45,439
9,896
9,328
6,297
6,368
5,519
4,140
16,014
49,374
19,313
8,411
1,564
14,625
1,991
6,048
333
3,051
27,843
680
116,525
3,487
1,216
32,799
3,710
3,446
51,723
5,605

Number of
returns.

787

$4,167,116

350

4,073,718

628

3,422,823

6,620

45,719,750

145

1,046,164

377

2,268,119

$117,108,806

18,477
33,830
386,082
69,676
123,269
15,889
89,966
42,249
67,719
11,481
22,976
611,558
150,300
111,483
88,785
69,496
67,960
44,397
112,963
388,442
250,147
124,501
25,614
172,519
36,907
71,853
9,719
32,410
269,096
11,780
1,066,637
44,161
18,440

48,310,197
92,616,903
1,168,021,448
174,490,980
343,017,180
43,676,893
248,345,804
119,557,316
180,311,466
37,840,014
49,737,718
1,833,920,436
406,242,138
313,762,935
217,237,297
192,273,937
197,897,146
124,628,679
368,691,062
1,153,008,156
657,779,854
340,833,699
60,104,438
499,911,004
81,527,662
179,905,513
22,455,508
82,352,496
856,856,058
27,838,165
3,617,757,104
127,992,951
43,032,753
1,060,027,926
191,816,067
159,574,639
1,937,291,858
157,568,411

69,381
62,804
621,103
48,057

o

a
o
g

South Carolina
South Dakota.
Tennessee
,
Texas
Utah
Vermont
Virginia
Washington...
West Virginia.
Wisconsin
Wyoming

1,814
1,737
5,465
12,646
1,489
1,667
6,016
8,936
3,544
16,245

3,381,604
2,460,482
9,454,951
23,094,795
2,646,931
3,608,349
10,820,083
13,694,598
7,199,583
28,365,179
1,333,367

250
182
712
4,708
180
236
664
2,127
588
1,385
129

Total....

608,829

1,302,397,698

!9,634

1

1,123,
385,
2,890,

15,358,
826,
1,060,
2,867,
5,965,
3,206,

81,228,823

5,324

33,758,272

24,094

175,684,785

5,973,

408,

486,169,923

25,160
21,681
60,949
200,188
26,128
17,746
76,257
115,688
75,277
148,457
22,413

68,255,825
47,087,498
170,969,895
536,897,427
62,713,461
47,561,557
208,331,701
262,109,642
207,157,054
379,754,222
51,051,629

6,662,176

19,577,212,528

Included in Washington.




H
h—i

w
Q

a
o

TABLE 5.—Personal returns—Sex and family relationship-distribution by income classes, for the United States.

00

[Income returned for the calendar year ended Dec. 31,1921.]

Income class.

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

Under $l,000».....
Under $1,000
$1,000 to $2,0001...
$1,000 t o $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




140,097
327
397,464
4,640
1,508,550
192,991
198,002
360,820
24,726
269,954
102,893
64,320
43,430
29,176
22,370
16.560
13,201
10,315
8,771
7,142
23,434
12,254
7,275
7,965
3,859
2,274
1,435
905
626
421
822
260
129

Net income.

Men—Heads of families.

Number of
returns.

Net income.

Women—Heads of
families.

N u m b e r of
returns.

Net income.

All other—Men.

N u m b e r of

returns.

Net incomeC
o

$47,406,350
184, 839
657,685,107
7,290,764
3,571,174, 578
524,246,619
656,568,327
1,255,438,240
107, 830,291
1,210,370, 544
561,409,462
415,637,199
324,378,660
247,214,385
212,183, 702
173,542,880
151,613,103
128,738,098
118,315,759
103,526,416
403,119,073
273,149,608
198,576,426
274,037,617
171,577,094
124,245,108
92,519,598
67,700,012
52,984,766
39,877,690
98,215,752
44,592,599
28,701,614

14,946
1
188,402
4,206
102,836
14,768
8,581
25,174
1,228
15,672
6,947
4,438
3,075
1,955
1,552
1,206
895
660
583
499
1,587
795
445
508
251
168
99
49
35
20
47
14
12

$7,531,332
810
289,650,017
6,111,326
239", 537, 356
39,621,054
28,362,979
87,164,928
5,509,595
70,194, 083
38,003,282
28,649,156
22,840,085
16,576,634
14,720,222
12,631,087
10,282,443
8,237, 788
7,870,061
7,231,378
27,328, 408
17,683,814
12,140,695
17,408,361
11,174, 866
9,208,528
6,409, 718
3,646, 086
2,983,687
1,876,186
5,590,485
2,420,026
2,716,774

5,054
$2,492,474
1
145
70,909
103,033,435
11
24, 518
42,011,645
18,086
1,920
5,223,682
1,837
6,168,496
4,641
16,278, 889
608
2,665,264
3,024
13,420,395
1,977
10,914, 748
1,515
9,784,176
1,000
7,458, 267
779
6,602,720
578
5,477,517
428
4,494,821
396
4, 540,292
283
3,530,995
256
3,446,354
231
3,344,948
684
11,713,766
354
7,926,345
207 •
5,629,858
240
8,191,104
118
5,238, 568
62
3,392,325
49
3,131,711
35
2,603,922
14
1,177, 547
11
1,029,428
32
4,037, 830
7
1,230,455
683,414
3

158,513
700
74, 714
1,249,622
3,767
309, 094
1,693
68, 560
867
29, 844
12,321
7,042
4,993
3,456
2,672
2,100
1,711
1,477
1,202
1,014
3,362
1,842
1,137
1,326
695
326
224
179
106
88
205
64
29

$101,219,623
240,104
97,274,853
1,841,331,699
9,177,334
726,259,185
5, 783,305
233,746,118
3,917,874
132,097,537
67,161,125
45, 522, 516
37,294,854
29, 291, 252
25,323,1C9
22,000,064
19,654,812
18, 444,872
16,218,075
14,699,501
56,784,375
41,066,351
31,121,716
45,685,035
31,001,854
17,841,843
14,492,070
13,306,861
8,943,517
8,314,421
24,535, 481
11,026,569
6,456,335

S
\2
C
O
£
Q
w.
O
^
M

t?
A
o
fc*
g
F3

12,991,045
20,590,854
13,825,093
13,619,282
9,183,432
5,411,265

$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.

258,504
972,161

8
3,992,649

18,746,239
3,477, 592

12,448,4197 490

4,157, 750
6,108,296
6,149, 480
5,461,666
1,853,182
(2)

1,010,050

401,662

1,066,536,564

1,550,899
115,356

309,461,003

7, 578,391
1,945,009

3,738,543,065

1

Nontaxable. Specific exemptions exceed net income.
2 Classes grouped to conceal net income and identity of taxpayer.




a

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Or
O

TABLE 5.—Personal returns—Sex and family relationship-distribution by income classes, for the United States—Continued.

All other—Women.

Wives making separate
returns from husbands.

Community property
income.

Grand total.

Income class.
Number of
returns.
Under $l,000i
Under $1,000
$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 $i5,000....
$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 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 to $400,000..
$400,000 to $500,000..
$500,000 to $750,000..
$750,000 to $1,000,000.




61,961
427
57,815
373,979
5 167
49,617
3 165
16,437
1 879
10,561
5 683
3,820
2,677
2,111
1,715
1,395
1,149
902
793

682
2,299
1,356
798
910
539
288
211
115
75
65
135
49
18
10
8
12
3
2

Net income.
$45,488,380
173,090
73,784,073
517,113,008
12,545,974
117,766,325
10 751,532
56,050,657
8,521,431
47,137,868
30,986,060
24,662,500
20,056,140
17,887,368
16,269,477
14,630,186
13,190,972
11,260,404
10,702,191
9,885,944
39,669,607
30,197,552
21,771,832
31,286,574
24,083,449
15,688,543
13,569,544
8,651,887
6,330,509
6,116,348
16,199,515
8,358,979
4,017,686
2,737,729
2,599,407
5,274,188
1.876,257

Number of
returns.
10,034
9,436
4,573
13,995
2,791
9,675
1,558
7,502
1,705
5 702
4 168
2,838
2,159
1,696
1 487
1,105
926
829
715
567
2,058
1,132
761
849
463
261
186
113
87
57
111
49
14
10
6
3
10
1

Net income.
$4,050,017
5,017,249
6 524 467
20,596,730
6,793,440
24,014,414
5,455,673
25,818,429
7,600,959
25,473,847
22,730,802
18,349,633
16,112,583
14,364,626
14,108,247
11,593,554
10,641,839
10,339,516
9,639,914
8,216,894
35,462,202
25,347,396
20,735,684
29,126,955
20,545,215
14,244,207
12,013,648
8,443,398
7,362,076
5,350,513
13,159,355
8,517,760
3,109,147
2,682,532
2,130,369
1,366,097
6,258,559

Number of
Number of
returns. Net income. returns.
347
5
77
137
61
2,708
97
4,924
81
3,304
3,202
2,057
1,426
983
736
622
465
421
255
258
806
367
225
249
126
52
36
27
14
4
15

$43,329
2,192
111,435
230,336
157,310
7,402,349
333,406
17,092,054
366,297
14,772,196
17,504,234
13,285,983
10,658,749
8,344,164
6,995,570
6,520,926
5,351,693
5,256,264
3,431,325
3,749,554
13,810,543
8,122,243
6,176,414
8,478,639
5,641,349
2,864,113
2,299 892
2,037,207
1,183,645
389,664
1,782,581
1,289,129

390,952
10,897
793,954
1,646,590
1,641,258
580,773
214,933
488,058
31,094
338,061
137,191
86,030
58,760
40,156
31,110
23,416
18,743
14,887
12,575
10,393
34,230
18,100
10 848
12,047
6,051
3,431
2,240
1,423
957
666
1,367
450
205
84
98
64
46
17

Net income.
$208,231,505
5,618,429
l,228,0&3,387
2,392,698,381
3,881,397,637
1,444,533,628
713,423,718
1,691,589,345
136,411,711
1,513,466,470
748,709,713
555,891,193
438,799,338
340,281,149
295,077,844
245,413,518
215,275,154
185,807,937
169,623,679
150,654,635
587,887,974
403,493,309
296,152,625
414,214,285
269,262,395
187,484,667
144,436,181
106,389,373
80,965,747
62,954,250
163,520,999
77,435,517
45,684,970
22,827,560
33,411,137
27,931,413
28,418,867
14,361,559

m
H
i—i

Q
Ul

Q
O

$1,000,000 to $1,500,000
$1,500,000 to $3 000,000
$2 000 000 t o $2,000,000
13 000 000 to $4 000 000
$4 000 000 to $5,000,000.
$5 000 000 and over
Classes grouped2
Total

,

2
1

(2)

12

3
5

(2)

12,844,179

8

1

5,104,512
608,829

1,302,397,698

36,567,150

2,871,977
89,634

486,169,923

24,094

175,684,785

6,662,176

19,577,212,528

1 Nontaxable. Specific exemptions exceed net income.
2
Classes grouped to conceal net income and identity of taxpayer.




o

o
o

TABLE 6.—Personal returns—Distribution of income, by sources and by States, for the United States.

to

[Income returned for the calendar year ended Dec. 31,1921.]

Number
of
States and Territories.
returns

Alabama
Alaska1
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




43,009

Wages and
salaries.

$92,135,94C

Business.

$8,440,838

Partnerships,
fiduciaries,
etc.

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

$7,566,995 $1,281,451

$7,033,723

18,477
41,245,765
3,379,929
575,67'
1,617,622
33,830
62,865,479 12,122, 582
8,212,313 3,210,276
386,082
752,998,927 169,772,250 80,612,311 40,622,351
69,676
123,529,513 29,976,898 12,037,692 5,192,993
123,269
228,769,339 38,437,707 16,237,353 6,497,913
1,681,578
15,889
34,731,206
3,661,198
521,706
89,966
190,165,998 24,725,294 13,997,660 4,699,441
42,249
9,725,615 6,483,942
77,847,017 20,171,517
67, 719
146,306,695 21,335,326 10,523,822 2,225,779
11,481
27,148,153
2,628,732
628,835
1,673,566
22,976
37,144,928
8,625,118
2,827, 579
821,343
611, 558 1,330,952,877 187,870,589
99,971,852 40,358,522
150,300
303,123,109 55,030,857 20,901, 212 8,093,344
111, 483
202,562,616 44,006,905 16,090,025 18,790,695
88,785
128, 553,958 51,016,955 14,899, 781 8,044,705
69,496
139,297,149 25,454,609 14,512,579 5,692,037
67,960
141,233, 898 26,223,621 16,094,515 6,232,135
5,901,289 2,737,028
44,397
83,964,762 16,676,383
112,963
264,277,188 36,631,917 27,444,639 7,604,905
83,019,447 15,254,902
388,442
787,222,949 143,806,012
250,147
497,258,453 66,281,593 30,033,979 15,450,953
124,501
247,237,664 30,911,813 17,709,131 6,782,367
6,875,993 1,596,454
25,614
43,280,321 14,857,007
172, 519
377, 545,141 50,521,643 23,618.189 7,653,383
2,349,703 1,080,131
36,907
68,626,739
8,409,246
71,853
112,232,328 41,114,977 11,267,013 6,303,869
1,246,497
9,719
17,257,463
3,163,816
449,241
4,162,864 1,473,628
32,410
56,700,833 10,837,117
269,096
577,107,589 108,402,449 48,958,796 22,040,774
11, 780
1,585,877
21,391,519
4,024,985
560,177
,066,637 2,500,096,160 396,456,058 358,601,509 82,613,898
44,161
7,663,775 2,583,725
96,081,383
15,707,375
18,440
2,527,361
31,655,994
6,800,524
685,833
95,090,368 55,218,132 18,612,306
367,096

1,992,627
9,996,934
99,328,034
10,333,401
22,609,047
1,689,911
12,160,679
11, 544,420
15,990,193
1,661, 561
2,723,470
121,384,484
26, 765, 278
22,769,078
25,903, 557
10,267,471
14,584,227
4,047,811
14,009, 514
41,020,400
37,422,482
18,298,558
6,974,344
29,154,870
4,271,537
14,526,627
1,034,714
2,975,042
40,186,813
1,676,481
190,628,466

Interest
on GovInterest ernment
obligaand
Dividends. investment tions not
wholly
income.
exempt
from tax.
$6,816,588

1,804,555
5,264,313
120,484,039
15,608, 889
70,201,110
14,407,813
19,987,231
12,146,859
12, 710, 552
7,828,355
1,592,728
194,930,754
29,957,682
20,552,030
10,963,553
20,937,795
17,019,115
15,844,746
41,644,587
210,303,449
85,215,004
39,961,964
4,298,282
57,688,728
3,595,212
11,633,933
1,236,217
11,372,338
106,428,445
1,590,969
633,025,343
9,120,386 18,205,248
1, 837,299
2,112,170
56,588,703 141,562,049,

$6,828,686

$163,451

Total
income.

$130,267,672

41,034
52, 743,178
2,08
5,911,179 131,251 107, 714,327
120,449,077 2,224,046 1,386, 491,035
14,385,475 265, 757 211; 330,618
30,976,134 740,003 414, 468,606
4,333,121 163,112
6i; 189,645
17,399,222 517,554 283; 653,079
11,688,986 357,865 149, 966,221
9,133,134 157,607 218, 383,108
76,077
1,479,727
43, 125,006
19,744
4,124,465
57, 879,375
139,293,657 3,219,683 2,117,982,418
16,718, 857 615,845 461, 206,184
37,845,682 349,722 362, 966,753
14,706,798 251, 731 254, 341,038
10,321,354 558,874 227, 041,868
14,541,756 421,911 236, 351,178
12,022,234 192,671 141, 386,924
30,492,281 765,530 422, 870,561
92,564,217 2, 579,075 1,375,770,451
46,381,102 1,110,974 779, 154,540
38,164,995 480,789 399, 547,281
5,757,201 133,939
83, 773,541
32, 518, 552 1,114,853 579, 815,359
37,526
5,899,054
94; 269,148
19,486,236 172,495 216,737,478
21,689
1,140,582
25, 550,219
4,669,267 176,968
92, 368,057
91,122,003 1,834,229 996, 081,098
17, 302
2,064,852
32, 912,162
L199,713 4,543,670,857
368,051,71014,
6,099, 545 486,971 155,
27,212
4,568, 525
50, 214,918
38,231,637 2,364,112 1,216, 176,240

General
deductions. Net income.

$13,158,866

$117,108, $06

48,310,197
4,432,981
92,616,903
15,097,424
218,469,587 1,168,021,448
36,839,638 174,490,980
71,451,426 343,017, ISO
43,676, 893
17,512,752
a
35,307,275 248,345, 804
in
30,408,905 119,557,316
38,071,642 180,311,466
5,284,992
37,840,014
8,141,657
49,737,718
284,061,982 1,833,920,436
3
54,964,046 406,242,138
49,203,818 313, 762,935 o
o
37,103,741 217,237,297
34, 67,931
192,273,937
38, 454, 032 197, 897,146
16,758,245 124,628,679
54,179,499 368,691,062
222,762, 295 1,153,008,156
121,374,686 ' 657, 779, 854
58,713, 582 340,833,699
23,669,103
60,104,438
79,904,355 499,911,004
12, 741,486
81,527,662
36,831,965 179,905,513
3,094,711
22,455,508
10,015,561
82,352,496
139,225,040 856,856,058
27,838,165
5,073,997
925,913, 753 3,617,757,104
27,955,457 127,992,951
7,182,165
43,032,753
156,148.314

Oklahoma
Oregon
Pennsylvania..
Rhode I s l a n d . .
South Carolina.
South Dakota..
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia..
Wisconsin
Wyoming
Total

290,339
11,406,519
14,852,476] 8,684,867
21,769,335!
138, 956, 805 27,562,265
8,985, 533
232, 508,139
40,692,072
191,816,067
69,381
11,627,367; 2,656,075
10, 593,454
13,283,445
264,595
22,482,289
9,208,287
112, 197,246
22,738,119
182, 312,758
62, 801
159,574,639
700,667 200,486,840 139,317,718 37,914,628
79,006, 894 273,063,730 171,355,861 6,543,116 2,243, 389,454 306,097,596 1,937,291, 858
621,103 1,335,
8,800,984 2,426,029
7,058,262
41,557,095
15,019,766
494,946
12,899,296
48,057
31,679,829
18S, 248,240
100, 991,862
157, 568,411
4,088,180 1,528,902
5,903,145
25,160
14,058,724
4,832,660
82, 314, 549
8,031,652
6,545,019
76,125
51, 308,866
68,255,825
3,596,545 2,072,416
4,896,539
21,681
12,106,437
59, 193,935
12,607,753
2,420,462
3,146,898
33,896
30, 419,426
47,087,498
13,985,277 2,750,890
9,374,523
60,949
32,257, 510
21,176,210
15,704,181
290, 868
12,216,611
203, 227,405
127, 728,845
170,969, 895
48,310,872 20,140,581
83,416,203
33,482,906
200,188
70,641,952
49,953,447
857, 520
662, 815,736 125,918,309
536, 897,427
356, 012,255
2,531, 896
4,319,127
26,128
580,838
2,345,632
3,416,540
71, 045,413
6,558,879
35, 473
8,331,952
62, 713,461
51. 257,028
3,199,173
6,880,777
17,746
752,238
1,267,475
4,153,284
54. 847, 581
7,214,299
94,326
7,286,024
47, 561, 557
31; 286,009
11,159,599 4, 534,460
993,371
21,994,797
76,257
19,961,927
13,612,935
12,320, 555
454,907
36,700,850
245! 032,551
208,331,701
160,
15,539,381 5,909,037
78,124,832
20, 581, 805
31,483,607
29,145,156
115,688
486,063
379; 695,535 117, 585,893
262,109,642
198, 425,654
8,982,197 8,214,653
22,007,779
24,618,434
11,951,265
7,835,174
75,277
467,695
238, 434,471
31,277,417
207,157,054
154. 357,274
15,321,792 10,046,677
54,438,843
37,134,709
12,508,893
40,138, 004
570, 927
441, 771, 578
62,017,356
148, 457 271; 611,733
379,754,222
2,504, 587 1,189,663
864,138
1,797,763
3,685,259
59 596,036
2,736,996
42, 295
6, 775,335
22, 413
8,544,407
51,051,629
40.
6,662,176 13, 813,169,165 2,366,318,610 1,341,186, 308 462, 858,673 1,177,957,882 2,476,952,399 1,643,344,489 46,994,406123, 328, 781,932 3, 751,569,404 19,577,212,528

i Alaska included in Washington.




O
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CO

TABLE 7.—Personal returns—Distribution of income, by sources and by income classes, for the United States.

Ox

[Income returned for the calendar year ended Dec. 31,1921.]

Income class.

Under $1,0001
Under $1,000
$1,000 t o $2,0001....
$1,000 t o $2,000
$2,000 t o $3,0001....
$2,000 t o $3,000
$3,000 t o $4,0001....
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 to $11,000...
$11,000 t o $12,000...
$12,000 t o $13,000...
$13,000 t o $14,000...
$14,000 t o $15,000...
$15,000 t o $20,000...
$20,000 t o $25,000...
$25,000 t o $30,000...
$30,000 t o $40,000...
$40,000 t o $50,000...
$50,000 t o $60,000...,
$60,000 t o $70,000...,
$70,000 t o $80,000...,
$80,000 t o $90,000....
$90,000 t o $100,000...
$100,000 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..




Number
of
returns.

390,952
10,897
793,954
1,646,590
1,641,258
580,773
214,933
488,058
31,094
338,061
137,191
86,030
58,760
40,156
31,110
23,416
18,743
14,887
12,575
10,393
34,230
18,100
10,848
12,047
6,051
3,431
2,240
1,423
957
666
1,367
450
205
84
98
64

Wages and
salaries.

Business.

$320,024,564 $118,251,323
1,311,724
725,319
1,011,318,569 190,380,441
2,232,517,917
64,772,297
3,389,179,301 372,652,595
1,168,109,247 132,156,286
531,307,182 105,740,299
1,236,951,859 259,241,796
65,833,734
17,375,564
1,025,095,262 288,982,655
457,451,255 126,095,571
316,956,006
98,738,691
237,078,720
76,922,358
177,569,962
55,634,231
153,372,083
44,771,558
123,875,500
35,540,033
106,622,922
30,738,644
89,040,651
24,496,116
79,599,127
22,452,069
71,514,521
19,101,313
268,835,876
71,397,225
168,502,119
43,981,726
116,050,655
29,465,945
147,824,431
41,491,719
85,129,570
21,891,417
56,591,968
16,400,795
40,646,355
10,429,768
28,536,934
6,983,482
22,078,047
5,587,662
14,881,374
4,863,733
11,686,903
35,031,445
13,070,218
3,819,615
2,785,738
8,030,747
2,399,270
2,999,694
2,620,821
3,175,610
469,651,
2,448,625

Interest
Profits
on Govsales
Partner- fromreal
Interest ernment
of
obligaships,
and
estate, Rents and Dividends. investment tions not
fiduciaries, stocks,
royalties.
wholly
etc.
income.
bonds,
exempt
etc.
from tax.
,475,768 $114,319,336 $167,152,735
$35,581 748 $38.
2,332,784
211,694
376', 605
1,242,886
86,886,209 53,149,378
35,176, 261 13,009,206
64,505,587 13,175,680
29,174, 750 8,070,316
84,460, 461 29,890,066 158,031,539
72,726,274
82,083,874 24,358,266
47,007, 286 18,028,170
32,900,947 70,188,871
25,292, 968 12,408,449
80,300, 554 37,925,128 109,493,750
41,196,727
8,284,118 63,703,494
6,797, 587 3,007,670
98,187,333 54,920,178
93,447, 141 47,376,160
54,052,311 84,542,247
65,557, 424 29,049,756
39,818,207 75,733,095
56,816, 325 24,121,032
32,243,077 69,242,549
48,101, 394 20,320,291
23,191,730 58,062,330
39,675, 253 14,856,294
22,545,627 61,651,094
35,628, 681 14,468,000
18,246,024 53,850,751
30,857, 456 11,022,848
14,943,412 48,835,137
28,051, 038 9,541,791
13,913,392 45,621,450
24,208, 890 8,473,052
11,042,464 44,017,429
22,637, 308 8,090,612
10,061,501 40,225,669
21,184, 013 6,580,645
39,746,945 175,015,330
84,400, 546 25,671,675
26,228,928 133,645,641
60,325, 522 16,519,444
18,184,257 111,355,801
46,942, 453 12,414,352
26,192,029 164,554,796
71,831, 489 16,082,322
15,270,519 120,560,938
47,823, 436 10,727,667
10,176,039 87,602,019
35,130, 794 6,396,702
7,770,618 73,623,809
29,660, 278 4,580,516
5,489,909 55,876', 938
23,584, 948 2,974,520
3,891,710 40,025,289
19,366, 659 2,175,833
3,604,966 38,209,960
13,922, 328 1,581,159
8,257,046 100,568,997
37,751, 740 3,627,370
4,936,166 49,980,272
19,235, 446 1,755,299
2,013,963 31,898,612
476,067
9,451, 914
464,146 15,219,643
543,628
5,306,
765
3,606; 717

625,499
973,330

497,160
1,771,057

$130,571,827 $3,680,521
2,866,999 108,635
79,553,094 310,518
107,358,198 133,692
155,052,891 423,069
115,588,557 164,733
41,154,497 278,136
138,351,267 298,887
16,286,349 796,407
123,864,290 518,563
69,449,947 356,331
53,112,525 408,261
45,104,427 975,739
36,411,973 613,679
32,205,146 753,073
28,182,241 253,841
23,929,545 251,696
21,254,175 159,185
21,216,279 039,282
17,608,418 974,878
73,670,700 658,809
51,249,478 811,308
37,250,904 118,636
54,155,014 327,779
35,424,525 078,863
24,585,551 478,083
19,720,961 277,342
12,955,960 990,970
9,949,808 675,741
7,380,185 453,729
22,176,099 614,910
9,212,864 878,643
5,710,542 005,299
2,519,732 252,575
26,763,920
3,548,964 870,230
28,665,284
5,657,395 324,082

Total
income.

$928,057,S22
9,176,646
1,469,783,676
2,519,708,437
4,262,416,196
1,587,496,419
819,271,349
1,903,759,968
182,084,923
1,732,391,582
888,554,842
667,704,142
530,988,555
407,015,452
366,395,262
302,828,694
263,914,185
228,166,911
210,094,570
187,250,958
742,397,106
503,264,166
373,783,003
525,459,579
338,906,935
238,361,951
187,709,647
137,393,661
103,750,749
84,877,434.
220,714,510
102,868,523
61,372,882
29,705,646
47,988,969
43,916,141

General
deductions. Net income.

$719,826,317
3,558,217
241,720,289
127,010,056
381,018,559
142,962,791
105,847,631
212,170,623
45,673,212
218,925,112
139,845,129
111,812,949
92,189,217
66,734,303
71,317,418
57,415,176
48,639,031
42,358,974
40,470,891
36,596,323
154,509,132
99,770,857
77,630,378
111,245,294
69,644,540
50,877,284
43,273,466
31,004,288
22,785,002
21,923,184
57,193,511
25,433,006
15,687,912
6,878,086
14,577,832
15,984,728

$208,231,505
5,618,429
1,228,063,387
2,392,698,381
3,881,397,637
1,444,533,628
713,423,718
1,691,589,345
136,411,711
1,513,466,470
748,709,713
555,891,193
438,799,338
340,281,149
295,077,844
245,413,518
215,275,154
185,807,937
169,623,679
150,654,635
587,887,974
403,493,309
296,152,625
414,214,285
269,262,395
187,484,667
144,436,181
106,389,373
80,965,747
62,954,250
163,520,999
77,435,517
45,684,970
22,827,560
33,411,137
27,931,413

$50G,000 to $750,000
j
$750,000 to $1,000,000...
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to 13,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped '2

Total..

1,625,747
247,665
352,856

2,948,005
1,301,151
1,024,825

4,999,052
4,593,852
2,958,814

184,514
284,745
65,468

()
143,676

73,454

291,615

23,196,376
8,157,610
9,956,287

2,874,326
1,956,452
487,099

177,473
152,936
99,991

37,348,745
19,707,772
14,946,573

8,929,878
5,346,213
2,102,394

28,418,867
14,361,559
12,844,179

1,965,409
(2)

2,235,447
(2)

1,343,252
3,013,361
1,233

4,039,806
(2)

656,378
(2)

11

8,897,051
(2)

2,447,132
(2)

6,449,919
(2)

55
55,947

()
34,458,831

()
3,078,907

247,870

38,350,300

8,233,069

30,117,231

6,662,176 13,813,169,165 2,366,318,610 1,341,186,308 462,858,673 1,177,957,882 2,476,952,399 1,643,344,489 46,994,406 23,328,781,932 3,751,569,404J19,577,212,528

1

Nontaxable. SDecific exemptions exceed net income.
2 Classes grouped to conceal net income and identity of taxpayer.




w
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CORPORATION RETURNS.

Or

TABLE 8.—Corporation returns—Distribution by States for the United States.
[Income returned for the calendar year ended Dec. 31,1921.]
Corporations reporting net income.

States and
Territories.

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

Total
number of
corporations.

3,079
121
1,572
2,383
15,181
6,559
4,899
918
1,258
3,472
4,547
587
1,706
22,396
9,397
8,643
4,749
4,757
4,470
2,994

4 S-~

14,837
11,426
9,177
1,548
13,735
3,782
5,092
1,244
1,021




Number reporting
net income.

Per
cent
of
total
number in
each
State.

Gross
income.

1,425
45
376
1,275
7,397
2,340
2,369
383
716
1,646
2,067
315
601
11,384
4,991
4,494
2,852
2,617
2,053
1,595
2,073
7,199
5,209
4,710
819
7,338
1,183
2,447
274
591

46.28
37.19
23.92
53.50
48.73
35.68
48.36
41.72
56.92
47.41
45.46
53.66
35.23
50.83
53.11
52.00
60.05
55.01
45.93
53.27
48.82
48.52
45.59
51.32
52.91
53.43
31.28
48.06
22.03
57.88

$198,170,647
2,606,513
39,267,010
152,850,457
2,728,823,850
486,204,976
739,116,250
81,777,825
220,704,491
211,881,821
412,283,727
90,392,439
49,405,234
6,744,818,667
1,005,748,132
656,579,966
791,541,272
444,349,329
479,873,646
352,668,492
722,857,528
3,463,117,234
2,345,423,614
1,305,870,652
95,826,313
2,276,260,673
88,670,129
387,099,433
20,657,513
141,379,061

Deductions.

Net
income.

$185,368,011 $12,802,636
229,758
2,376,755
2,733,873
36,533,137
9,485,493
143,364,964
2,534,639,568 194,184,282
34,041,045
452,163,931
55,306,167
683,810,083
6,056,783
75,721,042
20,211,960
200,492,531
16,166,358
195,715,463
31,036,614
381,247,113
10,584,937
79,807,502
2,229,211
47,176,023
6,363,674,214 381,144,453
77,168,148
928,579,984
35,317,084
621,262,882
87,549,593
703,991,679
31,877,592
112,471,737
27,125,000
452,748,646
30,485,349
322,183,143
62,791,198
660,066,330
3,185,306,688 277,810,546
2,094,119,198 251,304,416
1,244,258,976
61,611,676
90,639,058
5,187,255
2,146,880,221 129,380,452
82,565,728
6,104,401
368,621,111
18,478,322
19,325,470
1,332,043
128,666,088
12,712,973

Corporations reporting no net income.

Income
tax.

War
profits
and
excess
profits
tax.

Total
tax.

$989,364
15,274
205,329
695,014
16,231,027
2,716,262
4,669,300
487,134
1,701,107
1,245,897
2,618,990
922,666
122,845
33,106,447
6,264,211
2,729,111
7,505,059
2,498,252
2,213,867
2,552,345
5,638,109
24,464,732
19,037,623
5,019,706
369,659
10,817,654
457,660
1,473,860
84,793
1,023,270

$793,486
7,112
166,549
590,931
16,296,277
3,248,521
2,841,512
456,701
1,720,399
980,522
1,790,683
682,811
80,464
28,202,131
6,213,639
1,454,638
7,596,108
2,273,498
1,692,068
2,549,674
2,457,211
22,474,481
42,811,466
3,457,044
246,984
8,806,173
110,068
771,060
41,841
602,606

$1,782,850
22,386
371,878
1,285,945
32,527,304
5,964,783
7,510,812
943,835
3,421,506
2,226,419
4.409,673
1,605,477
203,309
61,308,578
12,477,850
4,183,749
15,101,167
4,771,750
3,905,935
5,102,019
8,095,320
46,939,213
61,849,089
8,476,750
616,643
19,623,827
567,728
2,244,920
126,634
1,625,876

Num- Per
ber
Per report- cent
of
cent ing total
of
no numtotal net ber in.
tax.
in- each
come. State.

Gross

income.

Deductions.

0.25 1,654 53.72 $187,696,790 $210,880,272
76 62.81
3,033,609
.01
2,634,205
67,974,775
.05 1,196 76.08
56,178,901
130,466,029
.18 1,108 46.50
118,329,398
924,658,590
4.63 7,784 51.27
816,108,871
453,123,239
.85 4,219 64.32
318,578,783
675,599,235
1.07 2,530 51.64.
608,015,533
105,310,136
.13
535 58.28
91,783,432
91,823,143
.49
542 43.08
80,010,719
142,700,737
.32 1,826 52.59
126,633,887
353,659,414
.63 2,480 54.54
314,385,441
76,247,678
.23
272 46.34
67,553,636
73,591,353
.03 1,105 64.77
63,281,973
8.74 11,012 49.17 3,758,752,152 4,116,064,205
601,321,503
1.78 4,406 46.89
534,323,814
459,671,636
.60 4,149 48.00
421,721,046
397,587,581
2.15 1,897 39.95
375,340,061
253,965,378
.68 2,140 44.
219,658,706
375,023,151
.56 2,417 54.07
334,891,801
211,930,901
177,443,735
.73 1,399 46.73
333,938,370
296,177,658
1.15 2,173 51.18
6.69 7,638 51.48 1,621,932,693 1,872,422,640
8.82 6,217 54.41 1,219,593,453 1,400,088,545
1.21 4,467 48.68
779,803,329
848,513,226
87,742,228
78,358,022
.09
729 47.09
2.
6,397 46. 57 1,029,103,368 1,119,302,987
105,396,619
90,998,781
2,599 68.72
298,498,498
.'32 2,645 51.94
274,343,832
22,646,280
18,351,356
.02
970 77.97
83,215,490
88,091,047
.23
430 42.12

Deficit.

$23,183,482
S99,404
11,795,874
12,136,631
108,549,719
134,544,456
67,583,702
13,526,704
11,812,424
16,066,850
39,273,973
8,694,042
10,309,380
357,312,053
66,997,689
37,950,590
22,247,520
34,306,672
40,131,350
34,487,166
37,760,712
250,489,947
180,495,092
68,709,897
9,384,206
90,199,619
14,397,838
24,154,666
4,294,924
4,875,557

I
o

o

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

065,999,069 154,208,750 12,,797,533
10,631 5,545 52.16 2, 220,207,819
36,866,678
162,787
39,044,128
2,177,450
392 40.79
961
57,596 27,374 47.53 15, 668,883,09414, 532,519,6551,136,363, 439 100,847,002
688,791,323
623,364,736
65,426. 587 " ,401,565
4,914 2,529 51.47
229,265
4,000,
88,743,928
84,743,249
2,819 1,362 48.32
,421,710
20,091 9,555 47.56 079,639,495 844,171,648 235,467,
,329,974
280,335,950
5,569 2,301 41.32
262,605,974 17,729.
,302,255
4,840 1,948 40.25 286,350,548 269,319,824 17,030!
.338,551
1,603,662,666
171,862,460 431,800:
19,806 9,665 48.
793,329
482,554,277
2,028 1,043 51.43
437,710,694 44,843:
170,416
221,680,660
3,760 1,567 41.68
207,193,995 14,486;
178,337
3,16i:
2,213 1,062 47.99
70,492,593
67,331,221
409,219
30,607!
2,428 51.08
4,753
502,514,430
471,907,046
,297,070
9,185 4,739 51.59 ,168,609,034 ,103,216,896 65,392'
665,038
1,155 37.43
3,086
8,570;
155,591,907
147,021,191
527,639
552 59.23
932
88,247,631
81,934,410
6,313:
,781,377
5,288 2,705 51.15
556,648,697
502,198,241 54,450;
,580,545
9,701 3,540 36.49
523,402,473
489,170,785 34,231;
,395,939
4,623 2,383 51.55 468,083,518 425,381.314 42,702'
,702,676
12,142 6,009 49.49 ,076,943,607 ,005,561,301
71,382
234,827
601 36.14
44,468,657
1,663
3,250:
41,217,853

934,801 3.70 5,086 47.84 765,604,342
13,137,268 25,
216,539
53,752
34,907,720
.03
509 59.21
67,633,509 168.480,511 24.02 30,222 52.47 7,430,255,001
999,480 1.85 2,385 48.53 216,924,727
7,597,915
337,784
108,519
.05 1,457 51.68
57,795,313
881,502 5.54 10,536 52.44 2,195,193,897
19,459,792
510,336
1,180,362
.36 3,268 58.
350,706,328
368,688
1,066,433
244,782,121
.34 2,892 59.75
124,667 10.42 10,141 51.20 2,261,443,672
36,786,116
447,999 . 1.20
4,654,670
985 48.57
215,930,001
917,328
746,912
.27 2,193 58.32
155,186,311
224,584
46,247
.03 1,151 52. OH
49,768,976
127,723
2,718,504
287,488,347
.73 2,325 48.92
,477,598 1.49 4,446 48.41
5,180,528
904,917,315
019,901
354,863
.15 1,931 62.57
134,618,833
784,929
.11
380 40.7'
257,290
42,431,258
396,129
1,614,752
.91 2,583 48.85j 285,612,855
.62 6,161 63.51
1,780,207 ,360,752
437,588,452
,288,242 1.04 2,240 48.45 255,878,374
3,892,303
027,236 1.57 6,133 50.51
5,324,560
675,537,462
355,478
30,378,032
120,651
.05 1,062 63.86

855. 574,759
39; 615,141
8,332, 230,896
239. 349,459
63, 289,978
2,533. 982,101
408; 371,817
270, 953,714
2,528. 085,447
250; 418,098
173, 083,251
54. 494,635
887.314
313! 473,828
1,012. 616,475
155! 545,532
47. 070,221
318: 956,466
488; 685,729
293. 106,870
756; 304,601
39;

89,970,417
4,707,421
901,975,895
22,424,732
5,494,665
338,788,204
57,665,489
26,171,593
266,641,775
34,488,097
17,896,940
4,725,659
26,398,967
107,556,513
20,997,642
5,114,274
32,457,366
51,368.014
37,807,355
80,569,408

Total United
356,397171,239 48.05 60,051,123,329 55,715,075,516 4,336,047,813 366,443,621 335,131,811 701,575,432 100.00 185,158 51.95 31,198,150,203 35,076,369,337 3,878,219,134
States




i

l

l

'

M

O

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o

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States.

Or
00

| Income returned for the calendar year ended Dec. 31,1921.]
Corporations reporting
no net income.

Corporations reporting net income.
Serial
No.

Total
number
of corporations. Number.

Industries.

Net income.

Income tax.

War profits,
and excessprofits tax.

Total tax.

Number.

Deficit.

AGRICULTURE AND RELATED INDUSTRIES.
1
2
3
1
5

Ul

I. Farming:
Cotton f a r m i n g . . .
Grain farming
Fruit farming
Stock farming
All other farming

11
23
944
711
5,739

0
7
8
9
10

$1,883
12,038
1,523,982
9,609
673,751

$4,217
15,437
3,422,750
67,108
1,590,092

8
21
576
580
3,559

$248,512
335,461
3,877,448
12,248,174
46,624,653

2,684

34,266,175

2,878,341

2,221,263

5,099,604

4,744

63,334,248

138
68
121
121

2,816,401
279,428
1,599 902
1,678,213

255,043
20,299
126 238
147,599

109,527
841
156,042
80,653

364,570
21,140
282,280
228,252

226
128
30
430

6,666,787
14,567,002
105,695
3,657,033

1,262
34

448
14

6,373,944
78,073

549,179
6,009

347,063
107

896,242
6,116

814
20

24,996,517
232,133

8,724

3,146

40,718,192

3,433, 529

2,568,433

6,001,962

5,578

88,562,898

3,656

1,079

82,654,787

6,922,882

8,296,562

15,219,444

2,577

72,521,815

108
149
127
450
688

Grand total, agriculture and related industries

$2,334
3,399
1,898,768
57,499
916,341

364
196
151
551

Total, related industries
Agriculture, n. p. d., 1 or combinations of I and II

$27,505
48,262
20,989,777
723,220
12,477,411

7,428

Total, farming
II. Related industries:
1 ogging...
Fishing
Ice harvesting
All other related industries

3
2
368
131
2,180

37
12
20
73
130

255,519
141,924
1,451,570
3,449,032
4,543,351

14,017
11,462
138,253
313,692
394,741

1,871
451
11,649
181,476
129,133

15,888
11,913
149,902
495,168
523,874

71
137
107
377
558

9,742,797
51,973,346
3,497,993
12,058,176
32,483,913

2,608
184
57
2,060

773
119
33
555

57,950,074
1,433,709
4,813,791
6,871,395

5,081,043
121,175
416,827
553,227

5,225,631
64,123
598,152
464,495

10,306,674
185,298
1,014,979
1,017,722

1,835
65
24
1,505

139,884,645
531,649
368,587
53,016,585

MINING AND QUARRYING.
11
12
13
14
15
16
17
18
19
20

I. Mining:
Coal mining
Metal m i n i n g Iron . . .
.
Copper
Lead and zinc..
Gold, silver, and precious metals
All other mining
Nonmetal m i n i n g Oil...
...
Gas
Salt, mines and other sources
All other nonmetal mining




.

>

21

26

All other mining concerns, n. p. d.,l combinations
and tributary industries.
Total, mining
II. Quarrying:
Stone
Clay? sand, gravel
Precious and semiprecious
All other quarrying, n. p. d.1
Total, quarrying
,
Mining and quarrying combinations, but main business
not given
Grand total, mining and quarrying

6,021

799

7,991,321

688,042

140,357

828,399

5,222

31,205,306

16,108

3,630

171,556,473

14,655,361

15,113,900

29,769,261

12,478

407,284,812

493
720
10
258

265
345
3
100

5,955,125
5,428,312
56,204
1,529,659

522,806
443,271
5,043
124,578

372,128
477,177
2,931
152,372

894,934
920,448
7,974
276,950

228
375
7
158

2,315,240
3,094,524
30,868
908,276

1,481

713

12,969,300

1,095,698

1,004,608

2,100,306

768

6,348,908

71

22

608,150

53,533

46,116

99,649

49

855,231

17,660

4,365

185,133,923

15,804,592

16,164,624

31,969,216

13,295

414,488,951

1,233
1,732
164
2,470
25
1,376
127
226
905
506
6
201
1,292
1,281
576
564
1,093

761
679
69
1,647
4
616
79
50
328
315
4
37
1,055
565
221
267
510

37,459,993
21,411,142
6,980,431
25,154,729
11,526
26,544,247
5,861,608
486,614
8,905,728
24,754,868
14,515
6,363,403
22,129,302
7,675,457
8,891,520
84,179,793
32,351,397

3,027,776
1,832,445
541,531
1,986,068
529
2,178,251
433,634
37,363
687,575
2,292,302
747
544,401
1,799,134
60S, 989
679,920
7,342,764
2,808,004

5,723,729
1,297,790
1,462,815
3,589,480

760,322
2,697,285
778, 506
939,208
10,093,671
3,580,671

8,751,505
3,130,235
2,004,346
5,575,54S
529
6,049,198
1,823,449
66,420
1,952,011
3,689,441
747
1,304,723
4,496,419
1,387,495
1,619,128
17,436,435
6,388,675

472
1,053
95
823
21
760
48
176
577
191
2
164
237
716
355
297
583

3,779,881
21,415,691
1,940,523
5,455,568
1,398,174
20,360,794
1,554,596
15,670,897
15,484,399
73,188,479
9,515
89,059,008
1,847,092
7,663,192
16,376,006
5,620,342
28,337,830

13,777

7,207

319,176,273

26,801,433

38,874,871

65,676,304

6,570

309,161,987

862
410
683
41
17
1,418

470
249
307
22
6
770

77,300,204
33,837,896
21,222,256
1,971,399
236,708
91,980,740

6,818,813
2,847,208
1,832,655
183,889
19,707
7,654,127

7,357,985
5,182,330
2.328,205
80,398
12,828
12,505,030

14,176,798
8,029,538
4,160,860
264,287
32,535
20,159,157

392
161
376
19
11
648

35,054,163
13,265,666
14,887,904
264,407
326,591
25,113,724

385
3,816

196
2,020

4,396,090
230,945,293

329,430
19,685,829

815,188
28,281,964

1,144,618
47,967,793

189
1,796

2,623,534
91,535,989

MANUFACTURING.

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




,
,
,
,

,
,

3,870,947
1,389,815
29,057
1,264,436
1,397,139

S
o

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o

CO

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States—Continued.
Corporations reporting
no net income.

Corporations reporting net income.
Serial
No.

Industries.

Total
number
of corporations.

Number.

Income tax.

War profits,
and excessprofits tax.

$17,374,422
1,239,890
2,792,261
9,953,601

$1,454,996
104,509
231,786
830,684

$2,434,454
56,350
111,497
1,069,158

$3,889,450
160,859
343,283
1,899,842

43
35
15
329

$2,347,062
1,905,100
1,736,117
11,126,660

31,360,174

2,621,975

3,671,459

6,293,434

422

17,114,939

Net income.

Total tax.

Number.

Deficit.

M A NUFACTURING—continued.

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




104
69
40
682

61
34
25
353

895

473 I

718

350

3,065,834

217,342

389,762

607,104

368

255
675
291
556
524

6,624,046
4,651,646
3,261,274
2,630,869
3,022,836
26,603,724
15,190,387

601,721
343,508
259,656
225,081
256,797
2,188,335
1,242,487

386,811
339,513
288,692
277,261
281,900
4,368,736
1,284,241

988,532
683,021
548,348
502,342
541,697
6,557,071
2,526,728

287
950
375
43
147
461
711

9,735,053
10,907,455
7,286,291
2,223,076
4,507,540
16,247,266
25,059,600

6,161
10,872

2,819
5,312

65,050,616
327,356,083

5,334,927
27,642,731

7,619,916
39,573,339

12,954,843
67,216,070

3,342
5,560

80,788,402
189,439,330

1,108
34
100
95
847

585
11
35
312

36,338,957
65,950
240,199
332,910
20,086,620

3,068,008
4,921
16,099
28,076
1,741,721

4,804,996
6,724
6,879
10,844
2,126,579

7,873,004
11,645
22,978
38,920
3,868,300

523
23
62
60
535

20,521,020
808,526
2,287,323
758,776
81,533,710

2,184

981

57,064,636

4,858,825

6,956,022

11,814,847

1,203

105,909,355

>

3
H

o

4,822,121

542
1,625
666
112
246
1,017
1,235

in

M

o
o

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

24
179
76
362

8
28
38
122

315,996
944,017
792,602
3,049,058

28,781
82,862
68,333
268,033

17,343
88, 883
67,120
194,113

46,124
171,745
135,453
462,146

16
151
38
240

647,209
56,033,250
2,228.853
42,652, 423

641

196

5,101,673

448, 009

367,459

815,468

445

101, 561,735

3,366
1,175
53
2,139

1,475
625
24
860

38,722,938
17,641, 706
526,584
13,619,823

3,346,312
1,518,092
74,957
1,121,852

2,416,322
1,642,524
69,660
1,057,354

5,762,634
3.160,616
144,617
2,179,206

1,891
550
29
1,279

76,359,114
11,271,489
602,381
31,986,903

6,733

2,9S4

70,511,051

6,061,213

5,185,860

11,247,073

3, 749

120,219,887

1,676

730

44,881,837

3,938,856

3,645,206

7,584,062

946

49,178,592

1,676

730

44,881,837

3,938,856

3,645,206

7,584,062

946

49,178,592

7,202

4,586

107,008,990

8,516,776

15,569,184

24,085,960

2,616

22,995,964

181
1,049

111
689

3,918,022
13,229,578

329,475
1,075,579

463,404
1,228,94S

70
360

514,327
3,169,694

8,432

5,386

124,156,590

9,921,830

17,261,536

27,183,366

3,046

26,679,985

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

912
664
394
420
161
229
3,144

397
293
142
134
83
59
1,394

18,108,538
7,591,201
2,723,303
51,613,827
4,456,414
1,122,663
72,601,343

1,537,825
659,752
232,563
4,857, 839
370,626
96,968
6,555,216

1,883,504
557,301
97,968
2,257,697
618,667
57,341
9,814, 595

3,421,329
1,217,053
330,531
7,115, 536
989,293
154,309
16,369,811

515
371
252
286
78
170
1,750

15,302,952
10,165,293
12,365,798
33,274,178
892,201
7,957,137
52,923,506

Total, chemicals and allied substances

5,924

2,502

158,217,289

14,310,789

15,287,073

29, 597,862

3,422

132,881,065

1,495
1,600

912
799

28,304,171
20,300,342

2,441,217
1,702,681

2,283,121
1,883,342

4,724,338
3,586,023

583
801

7,841,791
11,909,035

552
34

265
22

20,413,723
738,263

1,808,248
63, 744

1,803,498
45,777

3,611,746
109,521

287
12

3,681

1,998

69,756,499

6,015,890

6,015, 738

12,031,628

1,683

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:
76

All paper, pulp, paper products, etc
Total, paper, pulp, and products

79

87

VII. Printing and publishing:
General printing and publishing
Combinations of paper manufacturing and printing
(when unable to ascertain true nature of business)
Special processes and tributary industries, etc,
Total, printing and publishing

IX. Stone, clay, and glass products:
Cut building stone, crushed stone, etc
Brick, tile, terra cotta, fire brick, etc
Glass and glass products—
Glass manufacture, plate or window glass, etc
Combinations of stone, clay, and glass manufacture.




Total, stone, clay, and glass products

792,879
2,304,527

6,018,106
' 490,861
26,259,793

O
in

o

o
o

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States—Continued.

Serial
No.

Industries.

Total
number
of corporations. Number.

Net income.

Income tax.

fcO

Corporations reporting
no net income.

Corporations reporting net income.
War profits. !
and excessTotal tax.
profits tax.

Number.

Deficit.

MANUFACTURING—continued.

91
92
93
94
95
96
97
98
99
100
101
102
103

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
General electric machinery, stationary and marine
engines, refrigerating machinery, etc
Motor vehicles, and spare parts
Boot and shoe machinery, typewriters and calculating machines, gas and electrical fixtures, etc...
Metal furniture, ornamental iron work, sewing machines, etc
Firearms, hardware, cutlery, hand and machine
tools, gauges, etc
All other metal products
Metal products, not iron or s t e e l Base metals, smelting and refining, etc
Aeroplanes complete, or parts
Precious metals, smelting, refining, etc

100

19

$489,787

$43,973

$7,949

$51,922

81

$17,205,099

2,574

881

39,284,930

3,252,013

2,388,871

5,640,884

1,693

121,572,283

1,479

554

27,314,460

2,377,408 |

1,766,120

4,143,528

925

84,307,188

782

364

64,872,922

5,794,285 i

5,972,037

11,766,322

418

28,791,001

572
1,000

189
251

34,289,413
148,230,008

3,292,413
10,977,441 i

796,605
33,426,298

4,089,018
44,403,739

383
749

20,348,361
164,353,S78

725

296

22,324,357

2,112,927

921,084

3,034,011

429

17,775,831

203

122

216,901

275,479

492,380

81

2,663,143

784
5,823

217
1,977

10,617,647
63,830,286

5,518,159

1,539,841
5,526,350

2,428, 597
11,044,509

567
3,846

19,764,763
156,798,339

749
40
705

267
15
316

16,739,785
837,654
5,885,145

1,515,390
60,738
510,765

723,147
66,223
336, 547

2,238,537
126,961
847,312

2,650, '166

482 j

25 i
389

22,909,602
921,381
8,591,028

Total, metal manufacture
XI. All other manufacturing concerns: 1
All other manufacturing, n. p. d., etc

15,536

437,366,860

36,561,169

53,746,551

90,307,720

10,068

10,292

164,196,817

14,474,387

13,821,462

28,295,849

6,026

171,537,751

Grand total, manufacturing

104

79,748

37,030

1,777,785,608

151,035,132

200,735,117

351,770,249

42,718

1,898,831,377

1,046

664

9,403,241

700,413

2,194,107

382

4,127,090

666,001,897

CONSTRUCTION.

105

Excavation and construction under or upon the ground (not
buildings), etc




1,493,694 i

til

o
3

Q
O

106 Jetty, dam, dry-dock, wharf, bulkhead, etc
107 Railroad construction, pure or combined
108 Shipbuilding, pure or combined
109 Buildings and structures above ground, etc
110 Equipping and installing machinery and equipment, as elevators, carrier systems, etc
111 Wrecking, razing, or moving (not marine)
112 All other construction and contractors, n. p . d.1
Grand total, construction

144
59
297
3,284

104
2,028

27

2,393,996
345,681
14,170,380
13,943,594

206,076
26,065
1,026,474
957,759

219,307
31.418
2,607,030
1,530,332

425,383
57, 483
3,633, 504
2,488,091

63
32
193
1,256

904,663
372,006
11,557,325
8,678,501

2,147
101
3,283

1,218
54
1,865

5,800,275
137,692
21,140,509

351,723
6,581
1,597,240

567,590
2,097
2,271,087

919,313
8,678
3,868,327

929
47
1,418

4,674,140
428,925
20,764,701

10,361

6,041

67,335,368

4,872,331

8,722,555

13, 594, 886

4,320

51,507,351

81

TRANSPORTATION AND OTHER PUBLIC UTILITIES.

113
114
115

I. Rail transportation:
Steam railroads
Electric railroads
All other railroads, n. p. d.,1 etc
Total, rail transportation

116
117
118
119

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
Total, water transportation.

609
458
394

268
211
197

291,113,607
33,843,158
30,861, 445

27, 910,759
3,276,532
2,909,373

1,740,098
570,914
907,171

29,650,857
3,847,446
3,816,544

341
247
197

202,585,944
14,875,234
9,039,955

1,461

676

355,818,210

34,096,664

3, 218,183

37,314,847

785

226,501,133

150
13
1,313

22
89
4
604

11,482,355
6,193,636
45, 705
12,981,498

1,069,289
559,368
3,923
1,013,120

559,648
323.231
3, 296
1,347,722

1,628,937
882, 599
7,219
2,360,842

55
61
9
709

8,401,633
1,542,661
51, 545
23,854, 855
33, 850, 694

77

1

2,645,700

2,233,897

4, 879, 597

834

3,010
1,672
640
259

1,747
862
412
175

16,552,543
6,105,327
9,393,747
7,502,139

1,301, 446
381, 427
836,921
688,145

1,302,723
1,242,06S
393, 894
354,376

2,604,169
1,623, 495
1,230, 815
1, 042, 521

1,263
810
228
84

6,035,256
3,501,070
12,392,198
623,532

5, 5S1

3,196

39,553,756

3,207,939

3,293,001

6,501,000

2,385

IV. Other public utilities and transportation, n. p. d.1
Electric light and power companies
Gas companies.
Telephone and telegraph companies
Water works
Mutual telephones
All other public utilities, n. p. d.,1 etc

1,900
569
3,949
1,459
905
1,728

1,428
391
2, 881
1,085
408
1,047

61,207,294
22, 008, 381
113,040,515
11,827,922
231 942
187,480,240

5,737,343
2,033,646
10,719,972
1,044, 536
1 415
17,382,916

2,017,012
1,139, 625
2,192, 504
148.902

7, 754,355
3,173,271
12,912,536
1,193,438
1 415
27, 291,306

472
17S
1, 068
374
497
681

2, 842,196
2,070,610
1,708,364
1,343,329
23S 933
32,261, 478

10, 510

7, 240

395,796,294

36,919, 828

15,406,493

52,326,321

3,270

40,464,910

19,105

11,831

821,871,454

76, 870,131

24,151,634

101,021,765

7,274

H

22,552,056

Grand total, transportation and other public utilities

124
125
126
127
128
129

30,703,191

Total, other public utilities and transportation

121
122
123

719

Totai, local transportation, cartage, and storage

120

1,553

III. Local transportation, cartage, and storage:
Cartage and storage or warehouse and packing for transportation
Cab, livery, jitney bus companies, and automobile garages.
Special food storage and packers for transportation, e t c . . .
All other local transportation, n. p. d.1
„

II

323,368,793

9,908,390

O
o

K

N . p. d.~main business not precisely defined.




Co

TABLE 9.—Corporation returns—Distribution of incomes oy industries for the United States—Continued.
Corporations reporting
no net income.

Corporations reporting net income.
Serial
No.

Industries.

Total
number
of corporations. Number.

Net income.

Income tax.

"War profits,
arid excessprofits tax.

Total tax.

Number.

Deficit.

TRADE.
CO CO f

133
134

Grand total, trade

15,965
1,219
40 202

6,930
782
20 591

$120,038, S14
70,074,540
191,880,427

Sr.), 909,955
0,819,905
14 722 049

$10,169, S44
6,415,921
17 4 i i 150

$20,079,799
13,235,826
32 133 799

9,035
437
19 071

$234,270,826
10,227,425
145,087,590

2 393
28,340

1 035
13,471

18 090,832
165,854,684

1 501 329
13,325,381

1 213 285
15,253,090

2 714 614
28,578,477

1 358
14,869

13,886,563
223,355,939

88 179

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

42 809

571,945,297

46,279,219

50,463,296

96,742,515

45,370

626,828,343

1 546
2 501
218

806
1 236
1,672
138

10,029,842
28,874,635
12,437,967
989,542

675,319
2 423 333
898,568
73,234

1,922,132
2 740,089
1,122,513
91,532

2,597,451
5 163 422
2,021,081
164,766

740
704
829
80

5,315,030
7,920,197
2,671,115
888,025

6,205

3, S52

52,331,986

4,070,454

5, 870, 266

9,946,720

2,353

16,794,367

434
1 527
2,257

224
843
1,166

5,621,731
8,141,953
13,305,762

464,536
612 166
1,058,743

669,635
897,119
1,639,307

1,134,171
1,509,285
2,698,050

210
684
1,091

2,250,102
4,793,036
5,812,484

4,218

2,233

27,069,446

2,135,445

3,206,061

5,341,506

1,985

12,855,622

1,799

989

7,486,837

542,921

904,941

1,447,862

810

4,901,141

900
1,053
1,084

518
582
789

3,281,417
2,837,888
5,287,678

246,068
192,134
404,125

334,231
200,706
308,660

580,299
392,840
712,785

382
471
295

2,168,215
1,434,226
474,647

887

186

818,802

55,078

61,420

116,498

701

3,170,821

SERVICE.
135
136
137
138

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

139
140
141

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

142
143
144
145

146

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, e t c . . .
Engineering, mechanical design, invention, scientific research, etc




I
a

1 Q40

o
o

All other service, n. p. d.,1 etc
Total, professional and other service.
Grand total, service

147

Banking and related business:
Bank, general, n. p. d. or private bankers
National banks
State banks
Trust companies, or bank and trust companies
Loan companies, etc
Stock and bond brokers
Real estate, loan, and insurance agents, realty holding and
development companies
'.
Holding and leasing realty, not realty business, etc

148
149
150
151
152
153
154
155

Total, banking and related business.
I I . Insurance companies, not agents:
Life insurance, stock, and m u t u a l companies
Accident, stock companies only
Fire, stock companies only
Marine, st ock companies only
Accident, fire, and marine, m u t u a l
Fidelity and bonding

150
157
158
159
160
161
162

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

163 ;

165

All other active concerns whose business can not be identified
with any m a i n division; also combinations of main divisions
when the m a i n business is not given
Inactive concerns
Grand total, all other concerns..
G rand total

1

1,545

5,758,500

370,548

360,040 f

730,588 |

1,412

4,139,99$

8,680

4,609

25,471,122

1,810,874

2,169,998 |

3,980,872 |

4,071

16,289,046

19,103 |

10,694

104,872,554

8,016,773

11,252,325 |

19,269,098 |

8,409

45,939,035

1,841
7,980
16,112
2,582
2,553
754

1,231
6,364
12,853
2,115
1,925
325

3,176,453
163,802,806
98,588,331
104,052,199
23,971,181
4,783,588

145,365
12,153,473
6,359,532
7,680,496
2,033,057
377,402

2,694
3,706,122
2,801,709
3,104,102
814,900
394,030

228,059
15,859,595
9,161,241
10,784,598
2,847,957
771,432

610
1,616
3,259
467
628
429

3,016,407
20,117,036
19,038,988
8,951,979
6,089,685
8,251,893

10,991
35,107

6,344
20,136

25,248,263
150,250,617

1,666,335
12,055,197

992,976
4,704,310

2,659,311
16,759,507

4,647
14,971

28,928,997
75,231,675

77,920

51, 293

573,873, 438

42,470,857 I

16,600,843

59,071,700

26,627

169,626,660

340
39
242
27
581
9
772

265
24
136
9
248
6
422

71,615,991
1,622,668
7, 226,603
768,496
7,962,520
9,321
38,592,229

6,786,880
118,330
523,142
91,442
703,178
192
3,212,967

75
15
106
18
333
3
350

2,567,399
3,184,647
11,731,440
2,663,379
81,397,488

1,003,614

6,829,614
138,025
674,449
99,993
711,690
192 I
4,216,581

1,110 I

127,797,828

11,430,131 j

1,234,413

12,670,544 |

37,625,539

3,149,420 |

1,379,928)

4,529,348 |

1,209

57,056,408 j

10,215,184 I

70,271,592 I

28.730 j

3,075,506

1,858,643

4,934,149

2,010

All other finance, n. p . d., and combinations of I and IT, etc.
Grand total, finance
ALL OTHER.

164

2,957 1

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




S2,858

54,122

42,734
19,695
151,307
8,551
8,512

1,201

27,088,612

30,659

1, 201

27,088,612

3,075,506

1,858,643

4,934,149

4,336,047,813

366,443,621

335,131,811

701,575,432

171,239 |

-4

51,085,824

;

2,879
27,780

356,397 |

233,904

40,675,172
142,453,429

739,296, 805

TJ1

1,678
27,780
29,458
185,158 j

g.
363,105,913

65,509,712
10, 761
05,520,473
3,878,219,134

&

66

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories.
[Income returned for the calendar year ended Dec. 31,1921.]
ALABAMA.
Corporations
reporting no
net income.

Corporations reporting net income.
Industrial groups.

Agriculture and related industries
Mining and a uarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles 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
number
of
corpora- Numtions. ber.

$89, 498
1,502,415

$5,385
130,668

War
profits
and
excess
profits
tax.

Total
tax.

Number.

Deficit.

106

43

647,413

47,275

48

17

1,955,548

173,265

2

1

59

1,043,305

110,658

157,933

63

547,933

200,721

373,986

31

1,473,543
6,001

109

2,271,741
3,224
60,604

36

168

31
118

]

31
71

114,786
215,453

1

62
189

90,948

1
49

29

447, 584

GG

24

151,985

33

13

98, 012

7,328

89

18

? i,352

25

12
216

Total manufacturing.
Construction
Transportation and other
public utilities i
Trade
Public service—Professional,
amusements, hotels, etc..
Finance, banking, insurance etc.
Combinations — Predominant industry not ascertainable.
Inactive concerns
Total

Income
tax.

Net
income.

$9,401
84,785

34, 835

125,783

33,882

77,411

111,293

9,821

1,238

11,059

4,292

11,620

34,787

22,228

57, 015

<1,673

7,916

7,706

4, 840, 90S

405, 222

459,089

864,311

15,622

20
42
20
71

$319,318
1,080,329

927,123
106,667
6,852,227

75,257
13
371 12,324,320

51

27

169,922

12,125

9,078

21,203

24

412,697

125
977

69
410

381,077
2,210,933

28,185
161,894

19,655
76,386

47,840
238,280

56
567

1,005, 836
4,725,589

152

98

357, 940

22,445

13,647

36,092

54

160, 784

763

493

3,196,410

219,777

120,081

339,858

270

1,243,926

24
149

10

53,533

3,663

1,364

5,027

14
149

1,910,683

3,079 1, 425

12,802,636

989,364

793,486

1,782,850 1,654 23,183,482

ALASKA.
Agriculture and related
1
1
industries
24
Mining and quarrying
2
Manufacturing:
Food products, liquors,
1
14
.and tobacco
Textiles and textile
products
Leather and leather
products..
Rubber and rubber
goods....
Lumber and wood
1
4
products
Paper, pulp, and products
1
Printing and publishing
Chemicals and allied
substances
Stone, clay, and glass
products
1
Data incomplete. (See text page 10.)




$1,343
12,073

$841

$841
22

$38,630

451

13

230,234

1,645

3

36,866

1,624

2

6,257

67

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
ALASKA—-Continued.
Corporations
reporting no
net income.

Corporations reporting net income.

Industrial groups.

Manufacturing—Contd.
Metal and metal products
All other manufacturing
industries
Total manufacturingConstruction
Transportation and other
public utilitiesl
Trade
Public service—Professional
amusements, hotels, etc..
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Inactive concerns
Total

Total
number
of
corporations.

Number.

21

3

Net
income.

23
6
25

Total
tax.

$3, 720

447
30,221
45,070

3

8,298

349

44

393

16

49,106

2,182

1,087

3,269

3
9
3
9

45

229 758

15 274

7,112

22,3S6

76

$62,033
170,653

U, 024
14,356

$3,392
274

$7,416
14,630

6
14

48,460
106,758

$3,889
8 013

$273,357

1
$2,546
2 425

$6,435
11,448

11
121

Num- Deficit.
ber.

18

1 .

1
9

War
profits
and
excess
profits
tax.

Income
tax.

3,113
8,566

11
399,404

ARIZONA.

Agriculture and related industries ..
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Rubber and rubber
goods
'.
Lumber and wood products ..
Paper, 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
P u b l i c service-—Professional, amusements, hotels, etc.
Finance, banking, insurance, etc...
Combinations—Predominant industry not ascertainable.
Inactive concerns
Total
1

103
288

14
15

32

16

268,012

23,740

15,601

39,341

2

2

210,110

10,390

43,225

59,615

292,367

1

1,970

c

34,515

2,713

5,844

6

453,395

2,805

5,633

1
15

2,835
96,030

3,131

1
22

7

2

2

1,909

9

4

9.096

502

6

2

113,232

9,254

17,080

26,334

4

2

1

22,495

1,610

4,398

6,008

1

1,190

88

39

965,285

57,037|

86,240

143,277

49

904,332

15

HI

37,301

2 076|

2 845

4,921

5

32,642

67
280

28
92

343,851
471,574

28,362
31,374

23,467
21,340

51,829
52, 714

39
188

236,907
2,084,854

35,916

2,828

502

23,889
32,656

64

37

124,214

7,717

5,726

13,443

27

83,279

251

134

705,560

49,501

23,265

72,829

117

1,134,446

16
400
1,572

7

123,402

10,819

10,819

9
400

376

2 733 X73

205,329

Data incomplete. (See text page 10.)




16

1

11

89 $1,936,911
273 5,352,946

166,549

29,537
20
371,878 1, L96 11,795,874

68

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued.
ARKANSAS.
Corporations
reporting no
net income.

Corporations reporting net income.

Industrial groups.

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

Total
number
of
corpora- Numtions. ber.

Net
income.

Income
tax.

War
profits
and
excess
profits
tax.

Total
tax.

Number.

Deficit.

133
127

62
38

$397,148
363,915

$25,025
21,608

$58,900
80,785

$83,925
102,393

71
89

$571,103
975,198

86

46

482,657

34,292

54,197

88,489

40

368,451

7

4

43,616

3,774

2,223

5,997

3

29,697

2

35,698

203,590

101

2,017,531
12,352
38,049

2
1

1

5,062

306

149

48

1,379,521

123,287

1
38

26

214,396

29

10

13

7

21
11

306
80,303

16,592

17,414

34,006

1
12

88,806

7,638

4,048

11,686

19

552,904

51,234

3,788

2,195

5,983

6

119,702

8

40,070

2,399

260

2,659

13

130,704

3

45,885
2,351,247

3,919
195,995

2,821
163,461

6,740
359,456

8
205

137,337
3,442, 425

153
358
Total manufacturing.
12
Construction
24
Transportation and other
81
public utilities i
120
Trade .
360
789
Public
service—Professional, amusements, ho58
tels, e t c . .
80
Finance, banking, insur505
651
surance, etc..
Combinations—Predominant industry not ascer6
21
tainable
Inactive concerns
80
2,383 1,275
Total

46,983

2,293

946

3,239

12

114,658

1,003,622
1,893,938

84,853
129,135

103,236
88,656

188,089
217,791

39
429

1,592,340
4,756,527

500,454

39,187

43,361

82,548

22

34,285

2,908,436

195,667

51,586

247,253

146

525,922

19,750

1,251

9,485,493

695,014

1,251

590,931

15
124,173
80
1,285,945 1,108 12,136,631

CALIFORNIA.
Agriculture and related industries
1,209
Mining and quarrying
1,368
Manufacturing:
Food products, liquors,
and tobacco
583
Textiles and textile
products
151
Leather and leather
products
43
Rubber and rubber
goods
22
Lumber and wood products
175
Paper, pulp, and products
36
Printing and publishing
286
Chemicals and allied
substances
203
Stone, clay, and glass
products
113
Metal and metal products
458
* Data incomplete. (See text page




$444,677 $465,798 $910,475 730 $12,920,807
2,380,237 1,714,229 4,094,466 1,028 13,019,730

479
340

$5,642,659
26,110,686

280

11,320,006

85

1,530,356

120,637

67,548

188,185

66

1,189,856

26

3,575,979

355,566

114,839

470,405

17

645,120

10

168,660

14,749

6,624

21,373

12

269,149

101

4,296,917

389,336

207,428

596,764

74

2,650,873

25
209

2,816,132
6,020,940

271,713 121,618
393,331
455,054 1,144,967 1,600,021

11

99,623
369,784

941,305 1,580,628 2,521,'

303 14,005,252

77

94

13,110,734

1,238,084

430,242

1,068,326

70

4,335,212

371,710

502,983

874,693

212
10.)

2,760,600

211,896

328,902

540,798

2,060,629
109
531,574
43
5,865,795
246

69

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distributioii by industrial groups, for States and

Territories—Continued.
CALIFORNIA—Continued.
Corporations
reporting no
net income.

Corporations reporting net income.
Industrial groups

Manufacturing—Contd.
All other manufacturing
industries

Total
number
of
corpora- Numtions. ber.

313

122

Total manufacturing. 2,383 1,234
Construction
Transportation and other
public utilitiesl
Trade
Public service — Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Inactive concerns .
Total ..

307

Net
income.

Income
tax.

$1,822,732

182

6,121,585
24,001,410
36,121,299

911

576

142
1,283

54

15,181 7,397

S142,796 $237,552

Total
tax.

$380,348

Number.

Deficit.

191 $2,613,533

51,748,268 4,512,846 4,743,331 9,256,177 1,149| 30,301,188

783 437
2,836 1,705

3,959 2,390

War
profits
and
excess
profits
tax.

7,735,215

350,388 2,253,427

605,213

939,729

35,282,841 2,656,136 1,139,152
1,410,319

2,603,815

125 2,282,084

2,180,597 1,341,453 3,522,050 346 8,626,193
2,978,643 3,612,580 6,591,223 1,131 20,274,173

122,290

86,578

1,544,942

335

2,239,868

3,795,288 1,569 17,365,875
208,868

88
1,283

1,519,801

194 184,282 16,231,027 16. 296. 277 32 527,304 7,784 108,549,719
COLORADO.

Agriculture and related industries .
Mining and quarrying
Manufacturing:
Foodproducts, liquors,
and tobacco
Textiles 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 utilities1
Trade
Public service — Professional, amusements, hotels, etc . . .
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Inactive concerns
Total
1

259
1,031

59
172

$291,304
10,092,360

189

87

1,968,579

34

17

36,406

11

5

11,539

246

7

1

1

26

15

117,746
3,334
1,046,827

3

1

84

58

52

16

3,506,081
1,906,111
48

24

96

29

88,138
153,326
81
631

28
28 L

$33,552
2,829,982

200 $2,269,454
859 7,258,080

161,018

220,070

381,088

102 15,862,493

1,727

495

2,222

17

326,987

246

6

70,458

6
9,233
133
76,886
347,093
165,825
4,966

200,767
24,362
202,703
3,714
2,087

11,357
778,484

657,300

36,837

12,335

11

336,356

133

3,102

2
26

11,664
108,170

277,653
371,455
368,528
8,680
13,444
1,435,784

70

43

191,717

11,405

11,690

23,095

211
1,357

105
664

3,275,311
4,750,523

315,130
352,480

16,884
269,511

332,014
621,991

36

166,039

24

159,597

67

930,370

53

369,989

350 18,378,960
27

70,353

106 94,258,569
693 5,814,941

332

196

1,241,069

90,763

134,765

225,528

136

419,896

1,445

800

5,257,128

376,941

77,747

454,688

645

2,537,308

47
1,176

20

103,545

8,149

8,149

27
1,176

3,536.744
151

6,559 2,340

34,041,045

Data incomplete. (See text page 10.)




8, 838,088

$9,939
$23,613
759,297 2,070,685

2,716,262

3,248,521

5,964,783 4,219 L34,544,456

70

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
CONNECTICUT.

Industrial groups.

Corporations
reporting no
net income.

Corporations reporting net income.

Total
number
of
corporations. ber.

Net
income.

Income

tax.

War
profits
and
excess
profits

Total
tax.

Number.

Deficit.

tax.

Agriculture and related
industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Rubber and rubber
goods
Lumber a n d w o o d
products
Paper, p u l p , a n d
products
Printing and publishing
Chemicals and allied
substances
Stone, clay, and glass
products
Metal a n d m e t a l
products
Ail other manufacturing industries

$513,076
210,466

$47,398
19,132

$26,217
9,608

$73,615
28,740

20

$630,357
178,473

130

78

1,013,313

80,902

117,851

198,758

52

967,742

204

112

6,236,216

558,344

452,174

1,010,518

92

6,826,491

19;

7

74,794

6,397

1,720

8,117

12

761,267

20

7

175,755

14,766

21,473

36,239

13

1,956,269

39 j

20

165,425

12,'

22,933

19

213,178

48

22

668,732

57,387

28,237

85,624

26

632,190

117

79

1,469,587

119,784

197,067

316,851

38

242,155

58

29

1,021,973

92,506

61,956

154,462

29

141,108

47

23

338,319

27,565

22,041

49,606

24

254,460

534

182

10,549,378

947,683

726,038

1,673,721

230

82

4,007,233

371,684

381,471

753,155

Total manufacturing . l,44f>

641

25,720, 725

2,289,963 2,020,016|

4,309,979

Construction
Transportation and other
public utilities l
Trade
Public service — Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Inactive concerns
Total .

352 23,321,577
148

4,268,884
39,585,321

236

120

868,976

~~6l7lOO

110,391

171,491

116

214
1,274

158
622

7,474,500
5,200,179

710,599
405,468

192,549
327,361

903,148
732,829

56 15,617,315
652 6,100,093

318

175

954,523

71,315

46,774

118,089

143

846

578

14,273,279

1,058,415

108,336

1,166,751

27

0,443

5,910

260

6,170

471
406 .

4,899 2,369

55,306,167 4,669,300 2,841,512

1,778,158

980,143
2,248,611

20
406

465,231

7,510,812 2,530 67,583,702

DELAWARE.
Agriculture and related
industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Rubber and rubber
goods
Lumber and wood
products
Paper, p u l p , a n d
products
Printing arid publishing.
Chemicals and allied
substances
Stone, clay, and glass
products
Metal and metal
products
1

$5,854
120,039

$4,305

$15,493

$688,991
3,315,264
1,227,819

288,622

23,801

30,134

53,935

1,329,919

111,019

211,736

322,755

86,711

74,608

5,637

13,280

18,917

514,319

17,354

1,118

62,800
126,r""

4,773
10,641

53,613
86,436
680,072

54,620

179,806

10

26

Data incomplete. (See text page 10.)




$11,1SS

1,118

197,389

6,943
17,609

6,433
14,374

4,409

4,409

183,735

8,211

8,211

33,699

133,176

1,577,609

2,170
6,968

78,556

71

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for £
States and
Territories—Continued.
DELAWARE—Continued.

Industrial groups.

Manufacturing—Contd.
All other manufacturing industries

Total
number
of
cor- Numpora- ber.
tions.

20

Corporations
reporting no
net income.

Corporations reporting n e t income.

Net
income.

Income
tax.

War
profits
and
excess
profits
tax.

Total
tax.

Number, i Deficit.

$30,897

$8,220

$39,117

10

Total manufacturing.

178

3,047,908

255,126;

351,064

606,190

97 4,650,922

Construction
Transportation and other
public utilities l
Trade
Public service — Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predomin a n t industry not ascertainable
Inactive concerns

26

180,852

14,515;

14,110

25
177

22,302
474,090

977
33,955

Total .

$328,396}

621

59

27.

95,888

6,307

2,063,060

161,378

27,576

38,645

SS,

845,736
808,984

32

482,031

188,

102

2,675,081
20,975
75

28,

3,433

141

15
14
88

119

54," 905

243
12
119
918

$629,1

46,790l
383

6,056,783

3,6
487,134

1,308'
456,701

943,8351

535! 13,526,704

D I S T R I C T O F COLUMBIA.
Agriculture and related industries . . .
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather a n d leather
products
Rubber and rubber
goods
Lumber and wood products
Paper, p u l p , a n d 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 1
Trade
Public
service—Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—Pred o m i nant industry not ascertain able
Inactive concerns

Data incomplete.

3
3

$4-1 364
42 031

$4 398
3 , 507

$2,112
1,294

$6
4, 801

7
25

$37,226
482,629

37

22

1, 2 2 5 126

105, 680

120,790

226, 470

15

130,578

10

7

18 030

840

183

1, 023

3

65,713

2

1

895

1

1,188

5

4

27, 781

1, 812

3,062

4, 874

1

7,066

3
57

2
34

160, 178
1, 1 2 2 , 950

14, 1W
87, 765

15,199
195,950

29 3^1
283, 715

1
23

116 427
127,538
29 697

20

9

93 104

7, 040

16 757

23 797

11

7

6

181, 9S1

14, 84?

38,517

53, 3W

1

259

26

13

64, 768

3, 847

2,530

6 377

13

614 543

23

6

15, 883

802

1,265

067

17

186,230

190

104

2 , 9 1 0 , 696

2,36, 750

394,253

631, 003

86

1, 279 239

60

41

414 482

29, 184

58,134

87, 318

19

129,138

70
350

41
215

,915., 420
4 593 38<>

535, 285
383, ?6?

338,857
498,672

874, 142
881, 934

29
135

7, 433,6SS
1 018,935

172

124

9,433

204 308

258 819

463 197

48

271

181

3 637 630

284, 9?7

143,990

428 917

90

1, 081,316

8
99

4

?1P 9^6

19, 486

24,268

43 7v4

4
99

34 717

1,258

Total
1

10
28

716

20 , 2 1 1 , 960

1,701, 107 1,720.399

3, 121, 506

(See t e x t page 10.)




315 536

542 11, 812,424

72

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for /States and

Territories—Continued.
FLORIDA.

Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products ..
Rubber and rubber
goods
Lumber and wood products
Paper, 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 utilitiesl
Trade
Public
service—Professional, amusements, hotels, etc .
Finance, banking, insurance, etc
Combinations—Pre dominant industry not ascertainable
Inactive concerns
Total. ..

Corporations
reporting no
net income.

Corporations reporting net income.

Total
number

War
profits
and
excess
profits
tax.

of
corporations.

Number.

236
29

76
9

$420,582
98,556

$32,454
8,634

$16,211
3,172

$48,665
11,806

130

74

567,584

43,664

33,243

76,907

56

1,023,111

8

2

3,410

76

76

6

75,838

1

1,582

149,017

75

3,045,201

Net
income.

Income
tax.

Number.

Total
tax.

1

Deficit.

160 $1,704,529
20
143,818

130

55

1,104,921

96,650

52,367

72

45

378,297

29,657

27,379

57,036

27

69,116

66

17

274,678

24,166

22,653

46,819

49

458,320

23

14

48,816

3,049

779

3,828

9

61,140

34

16

87,310

5,816

6,357

12,173

18

136,612

34

17

94,346

7,043

313

7,356

17

320,665

498

240

2,559,362

210,121

143,091

353,212

258

5,191,585

57

33

217,609

16,961

6,342

23,303

24

502,072

159
823

93
446

4, 757,707
3,651,957

410,105
281,029

416,598
242,065

826,703
523,094

66
377

1,329,746
3,729,622

207

123

688,351

44,986

40,313

85,299

84

330,241

1,067

610

3,627,113

229,185

111,161

340,346

457

2,776,700

43
353

16

145,121

12,422

1,569

13,991

27
353

358,537

3,472 1,646

16,166,358

1,245,897

980,522

2,226,419 1,826 16,066,850

GEORGIA.
Agriculture and related industries
58
178
Mining and quarrying
41
15
Manufacturing:
Food products, liquors,
and tobacco
189
105
Textiles and textile
74
products
170
Leather and leather
4
products
10
Rubber and rubber
1
goods
6
Lumber and wood
66
products
145
P a p e r , p u l p , and
products
15
5
Printing and p ublishing.
77
43
Chemicals and allied
substances
134
30
Stone, clay, and glass
products
63
28
Metal and metal
62
19
products
1
Data incomplete. (See text page 10.)




$4,271
48,916

120
26

$716,032
261,298

611,474

84

931,845

1,095,628

96

7,258,924

26,017

6

82,347

5

156,313

111,774

79

3,055,070

17,373
52,306

10
34

409,368
270,703
2,976,825

15,846

104

52,715

35

284,926

13,659

43

2,055,460

73

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups,*for Slates and
Territories—Continued.
G E O R GI A—C ontinued.

Industrial groups

Manufacturing—Contd.
All other manufacturing industries
Total manufacturing.

number
of
corpora- Numtions. ber.

Net
income.

Income
tax.

War
profits
and
excess
profits
tax.

Total
tax.

69

31

225,209

18,012

12,090

30,102

940

406

12,601,992

1,097,847

929,047

:>, 020, 894

Construction.
88
Transportation and other
public utilities *
237
Trade
1,424
Public service—Professional, a m u s e m e n t s ,
hotels, etc
164
Finance, banking, insurance, etc...
1,301
Combinations—P redominant industry not ascertainable.
32
142
Tnactive concerns
Total

Corporations
reporting no
net income.

Corporations reporting net income.

Total

Number.

38

Deficit.

673,751

534 18,155,532

55

392 502i

2£ 349

25,383

53 732

125
453

4,118,647
4,002,301

385,870
307,737

112,043
363,811

497,913
671,548

92

656,247

46,618

67,240

113,858

72

383,788

851

7,821,871

628,174

194,112

822,286

450

3,122,244

12

1,012,367

91,457

78,798

170,255

20
142

459,649

4,547 2,067

31,036,614

2,618,990 1,790,683

3:1

472,098

112 3,674,480
971 12,028,852

4,409,673 2,480 39,273,973

HAWAII.
Agriculture and related industries .
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and products
products
Rubber and rubber
goods..
L u m b e r and wood
products.
P a p e r , p u l p , and
products
Printing and publishing.
Chemicals and allied
substances...
Stone, clay, and glass
products.
M e t a l a n d metal
products.
All other manufacturing industries
Total manufacturing.
Construction.
Transportation 1
and other
public utilities .
Trade
P u b l i c service—Professional, amusements, hotels, etc . .
Finance, banking, insurance etc
Combinations—P redominant industry not ascertainable
Inactive concerns
Total

71
2

24
1

$2,057,238
1,985

$189,430
65

$128,038

$317,468
65

73

31

389,091

26,407

84,309

110,716

42

3,145,365

2

1

20,524

1,852

1,852

1

1,299

3

3

143,331

10,565

35,224

19

13

125,624

8,904

22,031

30,935

5

3

327,110

28,862

33,965

62,827

1,495

41,088

1

1

5,813

381

4

2

399,386

39,593

7

4

7,090

101

114

58

1,417,969

116,665

9

6

36,888

2,201

27
167

17
85

1,786,248
2,565,115

162,999
218,696

45,789
6

9,302
340,705

381
\s 375

101

3

109,950

177,024

293,689

56

3,607,996

2,970

5,171

3

36,255

141,801
77,464

304,800
296,160

10

31,024
1,079,130

9

24

15

138,348

8,847

32,291

41,138

136

104

1,823,281

150,967

104,196

255,163

9
28

5

757,865

72,796

19,027

91,823

4
28

99,803

587

315

10,584,937

922,666

682,811

1,605,477

272

8,694,042

i Data incomplete. (See text page 10.)




47 $3,608,768
1
19

22.639
208,408

74

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued..
IDAHO,

Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Rubber and rubber
goods
Lumber and wood
products
Paper, 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 utilitiesl
Trade ..
Public service — Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable.
Inactive concerns
Total

Total
number
of
cor- Numpora- ber.
tions.

Corporations
reporting no
net income.

Corporations reporting net income.

Net
income.

War
profits
and
excess
profits
tax.

Income
tax.

Total
tax.

Number.

$3,678
7,936

118
305

25
27

863,030
147,030

$3.6/8
7,875

58

26

56,109

2,007

2,007

1

1

1,602

44

44

3

2

2,914

81

81

Deficit.

$61

93 $2,885,948
278 1,058,451
32

160,630

1

114

2

2

946

40

12

85,622

6,939

6,939

28

2,355,392

1

1
15

2,894
44,866

89
2,698

400

89
3,098

12

21,906

4

268,813

20,593

56,720

77,313

1

20,781

3

6,308

147

147

6

26,649

2

41,494

3,846

3,846

3

708

2

2,311

2

2

2

702

68

512,933

36,446

57,120

93,566

87

2,587 828

147

6

120,184

7,727
4,016

22,083
31,021

61
285

448,998
1,883,485

27
5
9
5
4
155
12

6

7,728

147

108
467

47
182

208,158
534,094

14,356
27,005

91

49

121,169

5,362

790

6,152

42

83,323

377

192

625,890

27,656

10,750

38,406

185

1,189,465

12
61

5

9,179

320

320

7
61

51,698

1,706

601

2, 229,211

122,845

80,464

203,309 1,105 10,309,380

ILLINOIS.
Agriculture and related industries
220
Mining and quarrying
611
Manufacturing:
Food products, liquors,
and tobacco
888
Textiles and textile
products
734
Leather and leather
products
126
Rubber and rubber
goods
31
Lumber
and wood
products
405
Paper, pulp, and products
124
Printing and publishing
914
Chemicals and allied
substances
495
Stone, clay, and glass
products
264
Metal and metal products
1,693
1

D a t a incomplete.

f
103
186

$406,128
12,645,118

$8,470
$28,839
1,037,878 1,872,670

$37,309
2,910,548

117 $3,935,174
425 9,685,109

480

37,857,382

3,333,364 3,565,007

6,898,371

408 74,872,343

333

10,706,769

907,770 1,030,622

1,938,392

401 12,028,445

47

2,201,830

178,356

325,291

503,647

79

8

140,044

10,993

16,500

27,493

23

421,422

230

4,697,901

396,536

397,935

794,471

175

7,555,813

54
611

1,637,604
15,496,546

253,477
127,412
1,251,090 2,159,958

380,889
3,411,048

70
303

1,733,481
2,535,284

1,947,330 1,677,686

3,625,016

267

4,387,921

511,638

964,234

119

1,448,643

228

21,458,296

145

5,303,775

612

37,479,342

(See text page 10.)




452,596

3,369,755 2,061,772

2,514,341

5,431,527 1,081 73,495,516

STATISTICS
TABLE

10.—Corporation

75

OF USTCOMK.

returns—Distribution by industrial groups, for States and

Territories—Continued.
ILLINOIS—Continued.

Industrial groups.

Manufacturing—Contd.
All other manufacturing industries

Total
number
of
corpora- Numtions. ber.

1,329

Income
tax.

Total
tax.

Deficit.

10 $20,620,507

491,649 1,112,953
78,804,441
54,214,631

1,734 1,003

1,604,602

301

2,720,395

9,512,076
9,513,656

424
,203

32,345,973
73,659,361
4,421,063

10,188,878

3,200 2,422

56,181,436

65

Number.

7,541,110 1,970,966
4,459,874 5,053,782

452

161
1,301

War
proiits
and
excess
profits
tax.

157,360,158 13,730,676 13,813,001 27,543,677 3.636 201,613,716

1,141
71
6, 272 3,069

881,951

1,677,988

731

4,626,253 2,907,098

7,533,351

778 20,847,360

581, 240

975,371

796,037

4,626,714

394,131

1,301

22,396 11,384

Total

Net

$20,380,669 $1,755,474 Si, 813,115 $3,568,589

Total manufacturing. 7,003 3,367
Construction
Transportation and other
public utilities2
Trade
Public service — Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Inactive concerns

Corporations
reporting no
net income.

Corporations reporting net income.

8,083,560
342

381,144,453 33,106,447J28,202,131 61,308,578J11,012 357,312,053
INDIANA.

Agriculture a n d related industries
Mining a n d quarrying
Manufacturing:
Food products, liquors,
a n d tobacco
Textiles a n d textile
products
Leather a n d leather
products
R u b b e r a n d rubber
goods
L u m b e r a n d wood
products
Paper, p u l p , a n d products
Printing a n d publishing
Chemicals a n d allied
substances
Stone, clay, a n d glass
products
Metal a n d m e t a l products
All other manufacturing industries

110
333

46
113

$118,199
2,332,929

$6,661
176, 736

$1,659
333,046

S8,320
509,782

64
220

$384,498
4,662,608

416

213

5,521,302

463,936

554,110

1,018,046

203

3,349,003

94

47

1,574,719

115,863

210,900

326,763

47

770, 821

2,511

5,563

8,074

15

625,007

23

8

41,089

23

5

238,699

17,719

53,066

70,785

18

778,272

309

161

3,686,204

305,284

393,618

698,902

148

3,097,022

151

390, 294
2,328,793

32,551
181,352

20,805

208

53,356
460,158

19
57

887,265
381,525

307,221

75

1,351,842

512,514

62

1,001,840

278,806|
136

61

1,711,160

147,714

168

106

2,884,996

237,032

523! 165

20,449,018

1, 808,156

350| 140

2,995,522

259,934

Total manufacturing. 2,284 l,072|

41,821, 796j

Construction
Transportation and other
public utilities1
Trade
Public
service — Professional, amusements, hohotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not aseertainable
Inactive concerns

275,482
358 24,953,171

521,597

261,663
3,572,052 4,370,477

210

4,701,597

7,942,529| 1, 212J 41,897,365
625, 353

174

1,686,510]

124,757

199,601;

573
394
2,302 1,1.

6,513,646'
8,594,028|

557,214
643,133

179 1, 796,991
427.874!
985,088
539', 040! 1,182,173 1,152 10,458,990

257

324,358

299|

1,507,148

105,460

84,426'

189,886

2,259 1,726

14,230,486

1,046,038

244,696;

1,290,734

363,406

32,160

12,820

83

21

44,980

512

533

633,375
5,762,172
776,337

729

(See text page 10.)




3,965,113
2,156,957

9,397 4,991

Total.
J Data incomplete.

159,507

77,168,148

6,264,211] 6,213,639! 12,477,850 4,406 66,997,689

76

STATISTICS OF INCOME.

TABLE

10.—Corporation

returns—Distribution by industrial groups, for

States and

Territories—Continued.
IOWA.

Industrial groups.

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

Total
number
of
corpora- Numtions. ber.

Corporations
reporting no
net income.

Corporations reporting net income.

Net
income.

Income
tax.

War
profits
and"
excess
profits
tax.

Total
tax.

Number.

Deficit.

128
194

61
51

$346,057
347,305

S30,209
24,698

$10,358
31,333

$40,567
56,031

67
143

$468,170
1,439,561

379

215

4,567,591

407,422

376,726

784,148

164

3,486,329

44

15

250,290

22,449

2,813

25,262

29

663,970

43,744

3,253

2,796

6,049

8

170,378

11

1,492,855

12
11
69

32

582,182

52,319

18,133

70,452

37

1,366,875

10
152

5
102

20,618
1,286,700

1,239
105,087

397
102,216

1,636
207,303

5
50

89,104
431,820
384,831

90

38

490,876

41,122

65,387

106,509

52

101

45

1,139,884

102,035

58,499

160,534

56

711,468

233

70

1,168,382

103,659

34,825

138,484

163

4,673,841

150

57

641,382

54,010

29,155

83,165

93

1,236,693

Total manufacturing. l,25l! 583

10,191,649

892,595

690,947

1,583,542

934 291

63,902

179,630

243,532

3,089,587
6,779,490

267,532
507,410

28,436
277,203

295,968
307
753,542
784,613 1,367 12,590,986

Construction
Transportation and other
public utilities1
Trade
Public
service — Professional, amusements, hotels, etc.
.
Finance, banking, insurance , etc
Combinations — Predominant industry not ascertainable.
Inactive concerns

141

7Q!

668 14,708,164
62

358,566

540
971

402

204

597,280

36,123

30,033

66,156

198

882,722

2,766 1,982

12,887,048

894,820

206,698

1,101,518

784

6,468,670

23

144,377

11,822

11,822

36
517

280,122
87

8,643 4,494

Total

847
2,338

35,317,084

59
517

2,729,111 1,454,638

4,183,749 4,149 37,950,590

KANSAS.
Agriculture a n d related industries
Mining and quarrying
Manufacturing:
Food products,liquors,
and tobacco
Textiles a n d textile
products
Leather a n d leather
products
R u b b e r a n d rubber
goods
Lumber
a n d wood
products
Paper, p u l p , and products
Printing and publishing.
Chemicals a n d allied
substances
,
Stone, clay, a n d glass
products
Metal and metal products
1

D a t a incomplete.

33
346

12
106

$17,078
842,579

$561
71,000

25,548

$1,408
96,548

240

$444,797
6,913,044

199

117

3,936,846

339,057

466,519

805,576

82

1,494,068

10

6

22,835

1,384

499

1,8

4

30,184

6

6

81,933

1

1

401,944

17

8

231,477

20,388

3
42

1
32

4,989
216,744

299
14,945

9

171,812

12,790

299
27,735

2
10

21,510
28,517

53

21

1,412,572

126,970

67,588

194,558

32

1,243,480

35

20

596,140

54,423

21,778

76,201

15

86,361

65

23

352,994

29,960

22,884

52,844

42

(See t e x t page 10.)




19,440

77

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—C ontinue d.
KANSAS—Continued.
Corporations
reporting no
net income.

Corporations reporting net income.
Industrial groups.

Total
number
of
corpora- Num.,
tions. ber."

Manufacturing—Contd.
All other manufacturing industries

Income
tax.

War
profits
and
excess
profits
tax.

Total
tax.

Number.

Deficit.

47

12

$254,050

$22,265

$17,836

$40,101

35

$720,498

478

Total manufacturing.

240

7,028,647

609,691

629,334

1,239,025

238

4,945,705

10,365

16,770

27,135

20

205,581

Construction
46
26
Transportation and other
public utilities 1
406 278
1,541
844
Trade
Public
service — professional, a m u s e n e n t s ,
85
hotels, etc
.
146
Finance, banking, insur1,545 1,252
ance etc
Combinations — predominant industry not ascer25
9
tainable
183
Inactive concerns
Total

Net
income.

4,749 2,852

149,233
68,434,409
4,154,641

6,084,853 6,534,042 12,618,895
468,844
277,286 191,558

128
841,318
697 5,147,082

367,610

33,992

26,177

60,169

61

174,632

6,537,039

416,513

171,832

588,345

293

2,285,574

18,357

798

798

16
183

1,289,787

87,549,593

7,505,059 7,596,108 15,101,167 1,897 22,247,.52O

KENTUCKY.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Rubber and rubber
goods
Lumber and wood
products
Paper, pulp, and prod-

28
580

10
181

$7,651
2,628,735

$54
199,198

$332,363

$54
531,561

18 $167,080
399 12,271,278

300

181

3,020,653

223,821

203,534

427,355

119

1,737,246

58

34

605,491

51,591

46,205

97,796

24

268,703

19

8

176,887

15,729

13,355

29,084

11

402,585

4

2

3,475

117

117

2

177,287

119

59

1,695,588

145,362

152,416

297,778

60

1,534,152

Printing and publishing. 105
76
Chemicals and allied
41
82
substances
Stone, clay, and glass
38
51
products
Metal and metal prod42
129
ucts
All other manufactur41
89
ing industries
Total manufacturing. 960 522
58
89
Construction
Transportation and other
332 200
public utilities *
1,124
635
Trade
Public
service — professional, a m u s e m e n t s ,
255 156
hotels, etc
Finance, banking, insur991 826
ance, etc
Combinations — predominant industry not ascer29
63
tainable
Inactive concerns
335
4,757 2,617
Total

648,514

48,257

63,643

111,900

4
29

8,056
115,196

3,699,124

321,529

484,064

805,593

41

1,466,258

697,962

58,812

52,698

111,510

13

114,124

1,239,296

106,294

95,157

201,451

87

4,492,955

57,204
53,817
1,028,716 1,164, 889
10,311
19,136

111,021
2,193,605
29,447

227,258
324,439

117,400
210,021

344,658
534,460

1

4

Data incomplete. (See text page 10.)

60729°—23




6

680,305
12,467,295
279,307
2,616,661
4,422,723

48 2,596,285
438 12,912,847

31 3,166,181
132
489

835,087
3,664,716

1,970,488

156,206

253,050

409,256

99

185,689

7,278,380

525,304

178,028

703,332

165

521,595

206,352

17,941

7,436

31,877,592

2,498,252 2,273,498

34
582,160
335
39
4,771,750 2,140 34,306,672
25,377

78

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
LOUISIANA.
Corporations
reporting no
net income.

Corporations reporting net income.

Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Rubber and rubber
goods
Lumber and wood
products
Paper, pulp, and products
Printing andpub lishing
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 J
Trade ..
Public
service—professional, amusements, hotels, etc...
Finance, banking, insurance, etc... .
Combinations — predominant industry not ascertainable
Inactive concerns
Total

Total
number
of
corpora- Numtions. ber.

Income
tax.

Net
income.

War
profits
and
excess
profits
tax.

Total
tax.

Num- Deficit.
ber.

276
205

85
74

$384,861
609,261

$26,810
49,696

$23,158
34,599

$49,968
84,295

191 $4,294,382
131 4,594,463

255

123

1,991,746

153,893

294,430

448,323

132

8,395,029

37

20

751,348

69,066

56,314

125,380

17

244,386

6

2

28,769

2,171

2,959

5,130

4

62,439

2

1

49

229

94

4,334,771

393,489

178,847

8
73

1
45

434
573,095

41,561

86

20

140,618

20

13

85,648

70

32

259,631

1

64

572,336

135

5,723,507

92,857

134,418

7
28

185,013
50,504

10,328

9,696

20,024

66

1,907,188

6,425

9,078

15,503

7

38,676

20,442

11,712

32,154

38

450,030

25

487,388

44

19

153,080

13,176

4,590

17,766

830

370

8,319,189

710,551

660,483

1,371,034

460 17,544,224

97

55

379,451

26,210

41,538

67,748

42

459,805

208
1,267

118
623

3,302,857
6,752,349

263,001
558,239

80,607
425,645

343,608
983,884

90
644

2,290,453
7,707,531

169

115

983,418

71,970

123,878

195,848

54

453,614

945

596

6,323,450

502,680

300,658

803,338

349

2,443,670

43
430

17

70,164

4,710

1,502

6,212

26
430

342,845
363

4,470 2,053

27,125,000

2,213,867 1,692,068

3,905,935 2,417 40,131,350

MAINE.
Agriculture and related in92
38
dustries .
14
Mining and quarrying
73
Manufacturing:
Food products, liquors,
32
and tobacco
106
Textiles and textile
64
40
products
Leather and leather
24
products
43
Rubber and rubber
goods
Lumber and wood prod44
136
ucts
Paper, pulp, and products
15
8
Printing and publishing
42
59
Chemicals and allied
35
substances
16
Stone, clay, and glass
14
9
products
Metal and metal prod64
ucts
29
* Data incomplete. (See text page 10,N




$345,008
312,333

$27, 801
29,264

$19,754
3,722

$47,555
32,986

$8,815,173
976,056

375,536

29,302

37,481

66,783

8,699,744

5,195,719

420,148

876,391

1,296,539

877,036

2,925,864

250,478

466,455

716,933

496,295

311,464

23,457

19,114

42,571

3,500,532

5,416,132
399,907

478,381
29,765

562,431
49,236

1,040,812
79,001

372,662
102,772

185,609

12,451

48,112

60,563

3,158,180

35,246

2,340

576

2,916

39,059

413?992

33,101

31,670

64,771

446,042

79

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
MAINE—Continued.

Industrial groups.

Manufacturing—Contd.
All other manufacturing industries
Total manufacturing.
Construction.
Transportation and other
public utilities 1
Trade
Public
service—Professional, amusements, hotels, etc
Finance, banking, insurance, etc...
Combinations — Predominant industry not ascertainable
Inactive concerns
Total

Total
number
of
cor- N u m pora- ber.
tions.

Corporations
reporting no
net income.

Corporations reporting net income.

Net
income.

57

30

$333,578

593

274

15,593,047

Income
tax.

$30,287

War
profits
and
excess
profits
tax.

Total
tax.

Number.

Deficit.

$5,840

$36,127

27 $1,180,182

1,309,710 2,097,306

3,407,016

319 18,872,504

69

45

203,837

11,501

21,586

33,087

24

227,610

326
870

231
534

7,045,400
3,421,932

675,451
243,443

70,083
250,118

745,534
493,561

95
336

2,171,819
2,254,156

161

94

322,387

18,260

16,028

34,288

67

355,253

501

345

3,153,860

230,740

66,366

297,106

156

644,492

47
262

20

87,545

6,175

4,711

10,886

27
262

170,103

2,994 1,595

30,485,349

2,552,345 2,549,674

5,102,019 1,399 34,487,166

MARYLAND.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and tex tile
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
T r a n s p o r t a t i o n and
other public utilities:
Trade
Public service—P r o f e s sional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Inactive concerns
Total.

53
155

$137,642
2,180,931

$286
98,111

$13,938
291,713

37
106

$287,671
1,518,395

225

109

1,739,662

147,290

115,293

262,583

116

514,042

124

67

2,590,121

228,07S

270,237

498,315

57

,521,637

21

12

278,682

22,529

30,343

52,872

9

680,765

5

2

78

34

44

894,271
244,870

10,:
745,036

916
65,114

916
36,515

101,629

35,619

26

11

194,181

15,813

5,379

21,192

15

114

78

1,194,442

94,212

147,146

241,358

36

185,957

87

46

2,112,149

191,637

156,670

348,307

41

907,219
485,752

57

38

907,252

80,903

67,141

148,044

19

151

50

1,662,883

144, 912

140,783

285,695

101

928,776

132

58

695,720

56,559

56,600

113,159

74

,550,050

1,020

505

12,131,017

1,047,963 1,026,107

2,074,070

515 19,948,958

588,991
224
906

133
415

41,450

51,103

92,553

9,680,123
8,480,992

934,054
745,948

168,80(3
542,820

1,102,860
1,288,768

91
491

972,346
196,888

1,519,102

258

150

2,037,570

157,622

300,408

458,030

108

1,054,106

1,010

689

27,165,242

2,471,032

231,526

2,702,558

321

4,422,190

43
414

22

388,690

32,786

38,044

70,830

21
414

840,982
74

4,246 2,073

i Data incomplete. (See text page 10.)




$13,652
193,602

62,791,1

5,638,109 2,457,211

8,095,320 2,173 37,760,712

80

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories.—Continued.
MASSACHUSETTS. .

Industrial groups.

Agriculture and related industries.
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Kubber 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 l
Trade
Public service—P r o f e s sional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Inactive concerns

Total
number
of
corpora- Numtions. ber.

Net
income.

Income
tax.

War
profits
and
excess
profits
tax.

Total
tax.

Number.

124
61

385

174

9,684,174

791,708 1,552,898

2,344,606

211

883

491

54,218,097

4,836,956 4,460,018

9,296,974

392 34,115,425

636

289

10,533,432

856,676 1,468,567

2,325,243

347 39,940,570

74

31

1,253,585

105,327

128,314

233,641

43 11,232,479

191

95

1,966,098

171,208

121,500

292,708

96

2,188,860

185
427

59
272

6,949,
6,272,803

626,206
522,661

408,204
709,857

1,034,410
1,232,518

126
155

8,623,205
1,898,991

314

143

10,283,897

838,128 1,888,134

120

57

402,283

954

351

33,559,274

716

309

4,885 2,271

$16,244,518 $1,494,675 $1,057,233 $2,551,908
9,315,948
850,172
634,385 1,484,557

Deficit.

265
234

7,725,820

141 $2,885,188
173 8,714,240
5,460,318

2,726,262

171

6,415,495

29,862

58,987

63

3,740,810

2,950,643 3,627,904

6,578,547

603 29,431,814

1,453,659

407 10,831,764

29,125

799,888

653,771

142,849,454 12,528,526 15,049,029 27,577,555 2,614153,879,731
2,041,456

554
606
391
4,151 2,094

27,938,55?
31,974,831

150,670

154,043

2,754,539
297,655
2,565,235 3,660,378

304,713

269

3,313,736

3,052,194
215 8,048,838
6,225,613 2,057 25,221,630
3,053,963

520

6,934,071

557,869

772,079

1,329,948

416

2,178 1,414

39,477,577

3,473,492

748,306

4,221,798

764 44,704,569

1,034,133

89,554

101,373

190,927

936

115
913

39

14,837 7,199

Total.

Corporations
reporting no
net income.

Corporations reporting net income.

76
913

668,052

277,810,546 24,464,732 22,474,481 46,939,213 7,638 250,489,947
MICHIGAN.

Agriculture and related
28°
industries
Mining a n d quarrying
154
Manufacturing:
Food products, liquors,
and tobacco
440
Textiles a n d textile
products
120
Leather a n d leather
products
42
R u b b e r a n d rubber
goods
Lumber
a n d wood
products
Paper, p u l p , and prod318
ucts
71
Printing and publishing
293
Chemicals a n d allied
substances
147
Stone, clay, a n d glass
products
110
Metal a n d m e t a l products
, 1,089

H

i Data incomplete.

108
49

$1,585,922
1,297,761

201
51

$100,174
108,880

$230,622
224,763

174 $1,234,447
105 3,034,950

8,777,261

713,789 1,228,986

,942,775

239

7,948,660

1,405,358

119,765

152,404

272,169

69

2,159,362

10

236,126

20,993

22,954

43,947

32

4,365,931

2

16,902

1,357

1,357

11

95,538

114

4,825,598

420,167

505,297

925,464

204

8,947,023

23

2,062,766
6,265,428

174,921
204,571
432,216 1,649,283

379,492
,081,499

48
108

3,932,650
908,721

8,807,394

769,600

797,047

,566,647

82

1,341,768

2,178,256

177,965

320,543

498,508

53

474,667

139,002,184 10,168,073 32,498,794

,666,867

185
65
57

316
(See text page 10.)




$130,448
115, T '

773 92,772,001

81

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
MICHIGAN—Continued.

Industrial groups.

Manufacturing—Contd.
All manufacturing industries
,
Total manufacturing.
Construction
Transportation and other
public utilitiesl
Trade
Public service—P r o f e s sional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Inactive concerns
Total..

Total
number
of
corpora- Numtions. ber.

413

161

3,056 1,185
383

Income
tax.

Net

$9,429,229

211

2,286,456
11,662,429
17,989,190

292

2,507,743

2,731 1,786

30,780,649

66
889

25

11,426 5,209

War
profits
and
excess
profits
tax.

Total
tax.

$752,199 $1,617,422 $2,369,621

Number.

Deficit.

252 $4,143,657

183,006,502 13,751,045 38,997,301 52,748,346 1,871 127,089,978

456
276
2,833 1,277
576

Corporations
reporting no
net income.

Corporations reporting net income.

187,764

156,258

422,304

1,102,279
198,743
1,493,672 1,500,326

578,562

~T72

1,549,601

1,301,022
180 16,463,409
2,993,998 1,556 19,256, 872

210,907

402,674

284

1,829,878

2,084,148 1,239,352

3,323,500

945

9,825, 849

191,767

12,123

33,479

210,058
50

45,602

251,304,416 19,037,623 42,811,466 61,849,089 6,217180,495,092

MINNESOTA.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Rubber and rubber
goods
Lumber and wood
products
Paper, 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 utilities1
Trade
Public service — Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Inactive concerns
,
Total..

159
265

$31,550
108,968

$8,360
102,210

$39,910
211,178

655,682 1,381,464

2,037,146

214

93,642

145,162

47

1,885,604

8,137

12

1,102,148

4

243,946

192,532

64

3,988,716
334,651

569

355

8,330,991

90

43

664,037

51,520

18

6

89,469

8,137

5

1

88

120

56

1,744,321

152,179

40,353

4,354,863

15

7

482,810

41,966

25,190

67,156

8

217

140

2,381,800

198,783

144,350

343,133

77

471,724

84

40

1,543,600

134,419

165,652

300,071

44

637,246

98

54

891,273

69,989

118,175

188,164

44

259,730

232

79

906,576

73,898

78,270

152,168

153

6,272,053

192

81

106,258

89,142

195,400

111

3,756,780

1,492, 831 2,136, 238

3,629,069

1,118,391

201
263
398
2,312 1,169
341

1,262,332
18,297,297

1,640

80,662

127,472

15,521,217
11,953,307

1,372,137
986,147

319,006
598,825

202

1,078,559

78,647

34,243

3,074 1,924

11,603,321

836,155

116,605

41

386,639

32,609

14,085

9,177 4,710

61,611,676

95
692

i Data incomplete. (See text page 10.)




105 $1,495,704
185 1,916,031

$398,701
1,254,244

5,019,706 3,457,044

208,134

778 23,307,461
86

852,708

1,691,143
135 12,291,219
1,584,972 1,143 20,196,036
139

579,012

952,760 1,150

7,519,46D

112,890

46,694

54
692

552,155
111

8,476,750 4,467 68,709,897

82

STATISTICS OF INCOME,

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
MISSISSIPPI.
Corporations
reporting no
net income.

Corporations reporting net income.

Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
Rubber and rubber
goods
Lumber and wood
products
Paper, pulp, and products.
Printingandpublishing.
Chemicals and allied
substances
Stone, clay, and glass
products
Metal and metal products
All other manufacturing
industries
Total manufacturing.
Construction
Transportation and other
utilities1
Trade
P u b l i c service—Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—Predominant industry not ascertainable
Inactive concerns
Total

Total
number
of
corpora- Numtions. ber.

Net
income.

Income
tax.

War
profits
and
excess
profits
tax.

Total
tax.

Number.

Deficit.

74
8

47
4

$119,807
5,055

$4,696
183

$2,769
84

$7,465
267

27
4

75

42

319,954

22,200

35,656

57,856

33

279,319

13

5

67,890

5,789

5,789

8

768,809

1

2,094

1

112

32

1,159,210

102,050

72,887

174,937

$292,087
19,481

80 3,088,938

21

17

41,924

1,385

192

1,577

4

14,624

35

12

102,322

8,907

411

9,318

23

655,009

10

3

16,658

960

1,202

2,162

7

36,091

13

2

18,563

1,482

802

2,284

11

67,368

7

5

191,152

16,774

29,917

46,691

2

56,747

2S7

118

1,917,673

159,547

141,067

300,614

169

4,968,999

12

8

24,457

1,190

1,248

2,438

4

75,542

88
556

62
250

785,670
1,080,352

68,143
65,000

66,275
20,055

134,418
85,055

26
306

163,336
2,854,893

60

37

89,993

4,097

2,534

6,631

23

46,185

428

286

1,141,646

65,333

12,612

77,945

142

949,091

11
24
1,548

7

22,602

1,470

340

1,810

4
24

14,592

819

5,187,255

369,659

246,984

616,643

729 9,384,206

MISSOURI.
Agriculture and related in$41,174 $32,595
dustries
166 50
$479,755
$73,769
233,099 142,127
Mining and quarrying
552 136 2,786,420
375,266
Manufacturing:
Food products, liquors,
and tobacco
495 249 20,997,526 1,815,753 1,662,119 3,477,872
Textiles and textile
180,788 117,481
products
250 118 2,032,123
298,269
Leather and leather
507,251 267,148
products
80
39
5,418,534
774,399
Rubber and rubber
1,222
goods
20
4
7,095
1,222
Lumber and wood
278,803 113,682
products
193 87
3,251,224
392,485
Paper, pulp, and prod58,725
ucts
45
26
716,824
68,949
127,674
271, r ~~
Printingandpublishing.
328 217 3,654, i
647,214
919,200
Chemicals and allied
substances
233 119
5,694,582
416,137 1,355,823 1,771,960
Stone , clay, and glass
products
123 63
1,474,501
132,284
29,917
162,201
Metal and metal products
433 161 6,198,040
541,396 402,068
943,464
1
Data incomplete. (See text page 10.)




116
416

$969,074
9,730,900

246

8,093,858

132

2,136,959

41

2,861,824

16

550,565

106

2,424,647

19
111

364,457
1,307,754

114

3,6

60

641,414

272 9,876,753

83

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Co ntinue d.
MISSOURI—Continued.
Corporations
reporting no
net income.

Corporations reporting net income.
Industrial groups.

Manufacturing—Contd.
All other manufacturing industries
Total manufacturing.
Construction..
Transportation and other
public utilitiesl
Trade
Public s e r v i c e—Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations—P redominant industry not ascertainable
Inactive concerns
Total

Total
number
of
corpora- Numtions. ber.

Net
income.

146

$3,190,523

2,579 1,229

52,635,041

379

208

16,861,364
27,814,113

$277,081

376

War
profits
and
excess
profits
tax.

$182,820

4,481,426 4,847,221

1,234,558

547
354
3,537 1,839

Income
tax.

79,349

146,129

1,602,745
356,949
2,285,170 2,454,599

Total
tax.

$459,901

Number.

Deficit.

233 $4,319,344

9,328,647 1,350 36,250,461
225,478

168

919,079

1,959,694
193 2,423,971
4,739,769 1,698 27,170,369

407

3,209,858

245,597

246,470

492,067

326

1,045,172

4,358 3,071

23,658,966

1,794,441

481,305

2,275,746

1,287

8,458,871

44

700,377

54,653

98,778

153,431

49
794

3,231,722

733

93
794

13,735 7,338 129,380,452

10,817,654 8,806,173 19,623,827 6,397 90,199,619

MONTANA.

Agriculture and related industries... .
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and l e a t h e r
products
Rubber and rubber
goods
L u m b e r and wood
products
Paper, p u l p , and
products...
Printing and publishing
Chemicals and" allied
substances
Stone, clay, and glass
products
M e t a l and m e t a l
products
All other manufacturing industries
Total manufacturing.
C onstructi on
Transportation and other
public utilities i
Trade
Public s e r v i c e—professional, amusements, hotels, etc....
Finance, banking, insurance, etc...
Combinations — Predominant industry not ascertainable..
Inactive concerns
Total....
1

289
412

55
65

$98,446
483,403

$4,249
39,563

$182
31,539

$4,431
71,102

79

35

81,507

3,417

2,564

5,981

2

1

18

6

40,296

54

27

11

3

14

1,023,669
13,270

1

787

44
3

3

5,996

3,092

650

3,742

12

131,774

95,248

5,801

3,566

9,367

27

176,775

39,051

2,693

611

3,304

8

39,654

7

11,594

672

85

757

7

26,657

15

5

9,159

406

406

10

63,498

13

5

14,095

845

845

8

20,410

209

89

291,737

16,926

7,476

24,402

120

1,501,703

37

23

103,492

6,364

9,254

15,618

14

64,326

134
958

70
371

1,964,288
1,193,733

189,174
70,123

5,366
14,919

194, 540
85,042

64
587

407,157
4,308,046

173

77

375,377

28,660

21,254

49,914

96

541,932

878

416

1,522,810

97,176

19,584

116,760

462

1,788,047

32
660

17

71,115

5,425

494

5,919

15
660

60,090
708

3,782 1,183

6,104,401

457,660

110,068

Data incomplete. (See text page 10).




234 $3,139,347
347 2,586,482

567,728 2,599 14,397,838

84

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
NEBRASKA.
Corporations
reporting no
net income.

Corporations reporting net income.
Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and l e a t h e r
products
Rubber and r u b b e r
goods
L u m b e r a n d wood
products
P a p e r , p u l p , 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 utilitiesl
Trade
Public s e r v i c e—Professional, amusements, hotels, etc
Finance, banking, insurance, etc...
Combinations — Predominant industry not ascertainable
Inactive concerns
Total

Total
number

War
profits
and
excess
profits
tax.

of
corporations.

Number.

96
70

35
16

$221,456
141,816

$9,802
12,182

$5,453
10,885

$15,255
23,067

61 $1,016,417
54
365,587

158

67

2,478,892

217,990

192,349

410,339

91

1,997,336

16

8

12,203

467

17

484

8

2,281,894

6

1

6,602

470

282

752

5

184, 757

8

2

20,866

1,687

1,687

6

232,902

14

9

142,469

12,439

17,774

5

80,580
27,497
202,245
239,519

Income
tax.

Net
income.

5,335

Total
tax.

Number.

Deficit.

4
87

53

1,108,112

94,661

95,093

189,754

4
34

37

14

658,597

58,914

42,414

101,328

23

33

15

80,228

5,247

1,732

6,979

18

81,645

64

21

204,328

17,957

11,944

29,901

43

883,178

52

22

207,860

18,368

15,146

33,514

30

396,847

479

212

4,920,157

428, 200

364,312

792,512|

267

6,608,400

23

72,007

72

49

603,861

45,987

74,780

120,767

339
1,628

244
631

1,836,722
4,093,037

160,261
306,854

10,581
169,807

170,842
476,661

544,208
95
997 10,362,644

199

il5

496,144

33,130

21,613

54,743

84

353,926

1,704

1,131

5,859,524

448,752

103,185

551,937

573

4,558,490

39
466

14

305,605

28,692

10,444

39,136

25
466

272,987

5,092 2,447

18,478,322

1,473,860

771,060

2,244,920 2,645 24,154,666

NEVADA.
Agriculture and related in12
dustries
69
Mining and quarrying
409
38
Manufacturing:
Food products, liquors,
5
and tobacco
20
Textiles and textile
products...
Leather and leather
products
Rubber and rubber
goods
Lumber and wood
products...
4
Paper, pulp, and prod1
1
ucts
14
5
Printing and publishing
Chemicals and allied
1
4
substances
Stone, clay, and glass
1
1
products
Metal and metal prod2
4
ucts
i Data incomplete. (See text page 10.)




$58,209
95,535

$3,857
7,666

$2,503
1,413

$6,360
9,079

32,415

2,557

110

2,667

20,835
20,390

1,485
1,255

2,701
441

4,186
1,696

57 $1,683,253
371 1,499,952
15

119,046

4

269,906

22,052

1,610

3,955

527

108

635

14,768
936

2

1,703

5,565

7,600

9
3

58

85

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
NEVADA—Continued.
Corporations
reporting no
net income.

Corporations reporting net income.
Industrial groups.

Manufacturing—C ontd.
All other manufacturing industries
Total manufacturing.
Construction.
. .
Transportation and other
public utilities l
Trade .
. .
Public service—Professional, amusements, hotels,
etc
Finance, banking, insurance etc
Combinations—P redominant industry not ascertainable.
Inactive concerns
Total

Total
number
of
corpora- Numtions. ber.

Net
income.

Total manufacturing.
Construction.
Transportation and other
public utilities2
Trade
Public service—Professional,amusements, hotels, etc.
Finance, banking, insurance, etc....
Combinations—P redominant industry not ascertainable..
.
Inactive concerns
Total

Total
tax.

Number.

Deficit.

3
15

$103,350

$7,434

6

3

8,620

17
93

149,961
389,347

11,774
22,781

$3,678

36

410,037

$7,315

$14,749
380

3

3,430

686
18,745

12,460
41,526

15
49

20, 708
300,467

380

32
142
31

20

49,041

2,339

707

3,046

11

6,833

120

72

470,828

28,490

10,472

38,962

48

191,320

16
368

4

7,152

72

72

12
368

178,924

1,244

274

1,332,013

84,793

126,634

970

4,294,924

$389
149

9
5

$69,650
10,263

17
6

8
1

41,841

HAMPSHIRE.

$14,220
3,485

$389
149

19

11

100,722

7,878

$5,605

$13,483

8

64,580

57

29

5,455,486

431,687

286,332

718,019

28

1,134,092

34

14

492,180

41,988

41,958

83,946

20

573,905

51

23

201,095

16,040

9,164

25,204

28

657,984

17

13
13

480,306
144,760

44,659
11,586

11,548
9,818

56,207
21,404

4
5

135,170

7

20,057

1,365

3,162

4,527

2

198

5

29,885

45,686

26

18
9
6
45
31
287

1

3,981

198

19

211,746

15,801

10

426,315

41,783

74,173

115,956

21

140

7,536,648

612,985

471,645

1,084,630

147

55,584
26,363
75,375
275,208
156,757
3,155,018

14

10

82,146

5,13l|

21.773

26,904

4

25,951

98
229

71
125

2,357,056
791,159

217,199
55,933

15,667
52,974

232,866
108,907

27
104

201,556
855,088

61

39

251,723

18,027

12,845

30,872

22

98,044

250

188

1,605,253

108,107

17,721

125,828

62

240,039

20
39

9

71,283

5,350

9,981

15,331

11
39

219,948

1,021

591

12,712,973

1,023,270

602,606

1,625,876

430

4,875,557

i Data incomplete. (See text page 10.)




War
profits
and
excess
profits
tax.

3
51

NEW

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

Income
tax.

86

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—C ontinued.
NEW JERSEY.
Corporations
reporting no
net income.

Corporations reporting net income.

Industrial groups.

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

Total
number
of
corpora- Numtions. ber.

142
106

70
42

Net
income.

$735,835
352,599

316

154

11,049,925

724

345

21,693,285

95

37

1,117,255

71

21

121

Income
tax.

$56,435
26,082

War
profits
and
excess
profits
tax.

$83,271
29,691

Total
tax.

Number.

$139,706
55,773

817,324 1,923,915 2,741,239

72
64

Deficit.

$789,647
594,744

162 21,781,351

1,774,785 2,879,166

4,653,951

379

9,541,132

90,853

131,071

221,924

58

4,042,161

573,365

50,951

31,478

82,429

50

4,343,626

66

1,275,330

106,061

132,314

238,375

55

764,470

68
208

31
140

1,106,304
2,613,546

92,450
196,307

122,544
469,289

214,994
665,596

37

2,302,845
449,276

248

110

7,303,235

645,281

604,692

1,249,973

163

91

2,116,779

185,964

86,131

272,095

731

291

9,583,727

753,101

951,537

1,704,638

465

192

12,841,234

1,099,493 1,359,768

2,459,261

Total manufacturing. 3,210 1,478

71,273,985

Construction
573 378
Transportation and other
486 276
public utilitiesx
2,030 1,148
Trade
Public
service—Profess i o n a 1, amusements,
649 377
hotels, etc
Finance, banking, insur2,660 1,734
ance, etc
Combinations — Predominant industry not ascer42
91
tainable
Inactive concerns
684
10,631 5,545
Total

4,194,309
18,219,985
23,916,321

68
138
72
440

2,452,683
918,055
16,430,589

5,772,869
273
5,812,570 8,691,905 14,504,475 1,732 68,799,057
359,665

689,027

195

1,382,292

1,760,480 292,961
1,996,389 2,451,434

329,362

2,053,441
4,447,823

210
882

1,746,635
7,966,995

3,837,014

307,866

252,647

560,513

272

1,726,211

31,458,880

2,493,225

960,182

3,453,407

926

5,580,731

219,822

15,124

15,512

30,636

49
684

1,384,105

154,208,750 12,797,533 13,137,268 25,934,801 5,086 89,970,417
NEW MEXICO.

Agriculture and related industries
97
18
Mining and quarrying
115
15
Manufacturing:
Food products, liquors,
and tobacco
12
23
Textiles and textile
products
3
Leather and leather
products
Rubber and rubber
1
2
goods
Lumber and wood
products
4
7
Paper, pulp, and products
Printing and publishing
21
9
Chemicals and allied
1
substances
Stone, clay, and glass
1
3
products
Metal and metal prod1
2
ucts
1
Data incomplete. (See text page 10.)




$118,549
420,703
18,493

$9,737
40,791

$649

872

$10,386
40,791
872

79 $1,680,535
100
631,677
11

71,885

3

42,131

3,766

177

177

1

17,248

11,903

391

391

3

45,333

15,771

486

778

12

76,520

1

99,890

2

15,684

1

91

4,106
1,380

211

292

211

87

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued.
NEW MEXICO—Continued.
Corporations
reporting no
net income.

Corporations reportin g net income.
Industrial groups.

Total
number
of
corpora- Numtions. ber.

Net
income.

Income
tax.

War
profits
and
excess
profits
tax.

Total
tax.

Num- Deficit.
ber.

Manufacturing— Contd.
All other manufacturing industries
Total manufacturing.
Construction
Transportation and other
public utilities l
Trade
Public service—P r o f e s s i o n a 1, amusements,
hotels, etc..
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Inactive concerns
Total

62

28

$55,419

9

3

42
244

26
129

$2,429

34

91,957
681 166

$2,137

5,427
48 044

$292

952
26 953

6,379
74 997

$368,782

6

2,327

16,742

16
68,375
115 1,171 365

55

35

53 739

2 347

572

2 919

20

65 560

238

137

752,014

54,304

24,334

78,638

101

587,638

11
88

1

1 576

10

116 747

961

392

88
2,177,450

162,787

53,752

216,539

569

4,707,421

NEW YORK.
Agriculture and related
172
390
industries
194
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
748
Textiles and textile
4,077 1,881
products
Leather and leather
438
products
206
Rubber and rubber
goods
105
Lumber and wood
products
319
616
Paper, pulp, and products
196
469
Printing and publishing
1,854 1,040
Chemicals and allied
substances
526
1,216
Stone, clay, and glass
products
222
395
Metal and metal products
990
2,478
All other manufacturing industries
945
2,355

Total manufacturing. 15,471
Construction
2,782
Transportation and other
public utilitiesl
2,826
Trade
13,407
Public service—Professional, amusements, hotels,
etc
3,530
Finance, banking, insur13,397
ance, etc
Combinations—Predominant industry not ascertainable
511
4,393
Inactive concerns
Total..
1

7,109
1,623
1,558
6,362
1,849
8,290
217

$188,727 $184,022 $372,749
2,414,074 1,874,050 4,288,124

218 $4,312,654
695 129,498,619

956,546 16,679,325

720 51,859,764

87,926,603 7,722,779
79,230,343

6,700,089

964,081 15,664,170 2,196 54,530,056

14,512,073

1,207,294

071,483

3,278,777

493,946

42,390

30,750

73,140

4,881,952

397,625

475,562

873,187

297 12,856,162

232 22,513,016
69

5,802,075

10,173,758

888,212

791,730

1,679,942

273 17,593,676

31,861,292

2,667,821

470,890

6,138,711

814 8,650,869

35,487,977

3,515,030

727,062

7,242,092

690 49,603,168

9,046,310

780,214

814,189

1,594,403

173

80,384,223

7,450,074

018,084 10,468,158 1,

49,466,357

4,469,067

236,382 7,705,449 1,410 60,131,909

2,129,943
95,908,631

403,464,834 35,840,595 35,556,759 71,397,354! 8,362 381,579,269
16,483,432

1,262,491 1,525,013

2,787,504 1,159 16,256,556

529,254 36,269,279 1,268 64,200,111
320,277,425 30,740,025
139,219,361 11^743,734|13,582,138 25,325,872 7,045 163,611,299
29,532,565

2,295,805 3,814,987

6,110,792 1,681 12,250,634

191,113,238 14,946,656 5,242,706 20,189,362 5,107 1081,677,522
;
7,334,056

1,414,895

324,580

1,739,475

294 21,587,215
2,016
43
,

57,596 27,374 1,136,363,439 100,847,002 67,633,509 168,480,511 30,222 901,975,895

Data incomplete. (See text page 10.)




$2,198,738
26,739 ; 790

88

STATISTICS OF INCOME.

TABLE 12.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued.
NORTH CAROLINA.
Corporations
reporting no
net income.

Corporations reporting net income.

Ill
35

.

Lumber and wood
products
Paper, pulp, and prod-

$8,848
28,270

65
23

$510,343
61,441

115

25,744,537

2,012,249 5,365,530

7,377,779

87

740,619

227

15,969,778

1,407,540 1,351,346

2,758,886

221

6,009,570

10

1

14,212

1,221

1,221

9

770,826

1

4,371

237

237

1

231,704

265

102

1,701,075

140,868

155,879

296,747

163

2,569,247

8
85

4
54

26,275
298,068

1,678
20,435

3,139
25,608

4,817
46,043

4
31

303,595
150,652

84

35

1,909,799

174,612

273,516

448,128

49

1,619,773

52

26

184,178

12,296

21,640

33,936

26

177,735

67

26

97,996

5,804

1,664

7,468

41

448,306

7,341

5,051

12,392

55

600,55

24

79

108,685

615

46,058,974

3,784,281 7,203,373 10,987,654

687 13,622,580

70

49

311,162

21,855

31,644

53,499

21

51,854

268
1,513

184
752

9,220,140
4,432,180

906,564
296,308

48,166
207,133

954,730
503,441

84
761

436,837
5,875,928

206

113

432,474

28,712

22,042

50,754

93

251,289

1,140

734

4,513,031

329,225

63,622

392,847

406

1,249,052

59
210

24

160,560

12,969

6,468

19,437

35
210

365,408

4,914 2,529

65,426,587

5,401,565 7,597,915 12,999,480 2,385 22,424,732

DAKOTA.

79
21

10
10

$5,448
17,894

$558

59

31

144,025

9,947

2

1

16,266

1,427

1

1

575

3

1

278

1
45

1
25

71,493
115,148

7,149
7,950

7,149
17,642

Printing and publishing
Chemicals and allied
1
4
substances
Stone, clay, and glass
3
products
Metal and metal prod4
ucts
7
i Data incomplete. (See text page 10.)




$4,068
11,399

202

NORTH

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products,liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Rubber and rubber

$4,780
16,871

Deficit.

$558

$369,200
40,103

19,610

28

271,445

1,427

$9,663

69
11

1

1,631

tO

Total

$101,150
196,916

Number.

448

Total manufacturing. 1,302
Construction
Transportation and other
public utilities1
Trade
Public service—Professional, amusements, hotels,
etc
Finance, banking, insurance etc
Combinations—Predominant industry not ascertainable

46
12

Total
tax.

9*692

469
4,062
5,281

7
25

25

12,715

to '<
O •

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

War
profits
and
excess
profits
tax.

Income
tax.

Net
income.

57,119

CO
rf».OO

Industrial groups.

Total
number
of
corpora- STumtions. ber.

24,732

8,431

13,237

89

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Co n tinue d.
NORTH DAKOTA—Continued.
Corporations
reporting no
net income.

Corporations reporting net income.

Industrial groups.

Manufactur ing—C ontd.
All other manufacturing industries
Total manufacturing.
Construction
Transportation and other
public utilities1
Trade
Public service—Professional, amusements, hotels,
etc
Finance, banking, insurance, etc
Combinations—P r e d o minant industry not ascertainable
Inactive concerns
Total

Total
number
of
corpora- Numtions. ber.

Net
income.

Income
tax.

6

1

$456,654

$51,368

135

69

814,251

77,873

War
profits
and
excess
profits
tax.

Total
tax.

Number.

Deficit.

$51,368

$19,355

5

$99,682

97,228

66

488,992

24

10

43,086

2,421

3,520

5,941

14

113,005

142
1,072

84
529

399,066
1,310,181

31,485
59,275

14,295
31,136

45,780
90,411

58
543

150,415
2,417,860

89

47

54,055

1,621

416

2,037

42

97,908

1,142

589

1,339,334

55,604

39,797

95,401

553

1,785,594

20
95

14

17,364

428

428

6
95

31,588

2,819 1,362

4,000,679

229,265

337,784 1,457

5,494,665

108,519

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

200
1,047

70
314

$377,139
18,212,629

798

392

9,973,122

808,211

342

146

3,940,636

317,448

114

59

8,626,924

723,

112

33

1,353,837

129,792

298

159

2,582,364

111

47

2,703,053

533

365

405

184

130 $1,323,236
733 14,296,370

165,50(i

1,973,717

406

,628,130

477,348

794,796

196

,427,888

233,921

1,957,616

55

173,910

56,491

186,283

251,840

121,139

372,979

139

3,;356,878

222,707

335,269

557,976

64

1,6
604,868

9,086,385

715,273

397,410

2,112,683

168

1,4
435,675

12,177,513

1,060,784

114,722

2,175,506

221 12,:769,433
164

79 66,: 159,336

401

237

8,748,33'

732,486

965,234

1,697,720

564

33,393,340

2,830,665

785,742

6,616,407 1,263125,149,707

781

321

14,927,988
107,513,499

442

7,002,162

903 565
4,947 2,216

30,006,708
30,415,725

802

518,601

449,583

968,184 ~~360

890,602

2,519,332 ,475,090 3,994,422
113,429
338
,
2,430, (547 ! 848,451 5,279,098 2,731 35, 343,421

564

5,446,978

409,460

534,300

36,112,241

2,890,381

647,936

1,093

806,525
2,8

358,883 2,674,408 460 17,9
918,810
1,315,525
9,108,42612,011,665 21,120,091 3,215 252,431,160

4,139 2,828

943,760

529

3,167,895

3,538,320 1,311 17,135,405

25,872
9,754
35,626
380,766
125
76 8,079,386
49
7,300
1,113
1,113
20,091 9,555 235,467,847 19,421,71019,459,792 38,881,502 10,536 338,788,204

i Data incomplete. (See text page 10.)




$57,276
2,944,725

1,827

Total manufacturing. 5,722 2,507

Construction
Transportation and other
public utilities1
Trade
Public service—Professional, amusements, hotels,
etc
Finance, banking, insurance, etc
Combinations—P r e d o m inant industry not ascertainable
Inactive concerns
Total

$23, 773 $33,503
1,495,215 1,449,510

90

STATISTICS OF INCOME.

TABLE 10.—Corporation

returns—Distribution by industrial groups, for

States and

Territories—Continued.
OKLAHOMA.
Corporations
reporting no
net income.

Corporations reporting net income.
Total
number
of
corpora- Numtions. ber.

Industrial groups.

Agriculture and related industries
70
Mining and quarrying
1,030
Manufacturing:
Food products, liquors,
and tobacco
120
Textiles and textile
10
products
Leather and leather
products
5
Rubber and rubber
4
goods
'.
Lumber and wood
13
products
Paper, pulp, and prod1
ucts
Printing and publishing
78
Chemicals and allied
substances
106
Stone, clay, and glass
products
30
Metal and metal products
62
All other manufacturing industries
44
Total manufacturing.
Construction
Transportation and other
public utilities 1
Trade
Public service—Professional, amusements, hotels,
etc
Finance, banking, insurance, etc
Combinations—P redominant industry not ascertainable
Inactive concerns
Total

Net
income.

War
profits
and
excess
profits
tax.

Total
tax.

Number.

Deficit.

$92,036
1,713,839

$3,743
128,716

$5,297
143,259

$9,040
271,975

753,753

56,710

92,015

148,725

45

660,071

193,911

18,253

1,949

20,202

3

9,073

6,658

33
248

121

121

2

$421,178
782 34,457,039

248

2

302,032

1,223

2,885

7

134,922

925
25,291

23,845

925
49,136

206,121

47,683

47,958

95,641

8,934,784

224,002

14,962

51,816

66,778

162,175

288,384

24,000

14,141

38,141

642,116

154,513

12,281
202,136

2,019
234,966

14,300
437,102

400,429
11,460,111

4,710

1,662

11,249
324,408
555,093

230

248

26,637

2,543,318

67
191
1,250

Income
tax.

31,9

4,992,592
3,612,724

67,624

99,612

35

185,126

439,153
261,690

474,816

119
597

386,182
202,486

825,335
464,176

72
653

574,217
7,099,042

390

2,647,073

227

141

614,201

40,955

47,419

856

3,671,163

221,084

93,129

314,213

28
916

10

15,287

509

5,569 2,301

17,729,976

204,922

88,374

1,246

509

1,329,974 1,180,362

18
616,781
946
2,510,336 3,268 57,665;

OREGON.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Rubber and rubber
goods
Lumber
and wood
products
Paper, pulp, and products
Printing and publishing Chemicals and allied substances
Stone, clay, and glass
products
Metal and metal products
1

Data incomplete.

335
132

89
17

$904,740
85, f""

$80,928
6,248

$20,950
1,947

$101,878
8,195

246 $3,040,092
115
320,245

224

110

1,255,706

117,602

35,918

153,520

114 3,680,445

40

23

283,223

23,948

10,985

34,933

17

249,596

16

4

16,217

939

939

12

127,554

3

1

2,117

15

15

2

37,302

215

64

1,771,583

155,349

78,120

233,469

151

4,737,655

8
94

4
57

579,234
975,712

47,618
70,130

54,551
196,722

102,169
266,852

4
37

43,163
145,851

26

10

80,838

6,615

4,338

10,953

16

23,466

28

19

265,287

21,160

25,321

46,481

9

38,588

100

33

1,555,406

129,242

250,023

379,265

67

653,346

(See text page 10.)




91

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
O R E G O N—Continued.
Corporations
reporting no
net income.

Corporations reporting net income.
Industrial groups.

Manufacturing—Contd.
All other manufacturing industries
Total manufacturing.
Construction
Transportation and other
public utilities1
Trade
Public service—Professional, amusements, hotels,
etc
Finance, banking, insurance etc
Combinations—Predominant industry not ascerInactive concerns
Total

Total
number
of
corpora- Numtions. ber.

Net
income.

Income
tax.

War
profits
and
excess
profits
tax.

Total
tax.

Number.

Deficit.

63

19

$31,945

$712

$79

$791

44

$519,033

817

344

6,817,268

573,330

656,057

1,229,387

473

10,255,999

120

66

598,021

21,519

42 200

63 719

54

433 744

362
914

202
435

1,494,820
3,546,093

131,304
259,024

13,923
252,638

145,227
511,662

160
479

3,370 461
4,849,566

313

187

805,248

57,371

44,744

1,141

597

2,771,192

172,531

33,974

44
662

11

7 659
17,030,724

4,840 1,948

126

490,853

544

2,987,646

33
662
1,302,255 1,066,433

102,115
206,505

'

422 469
518

2,368,688 2,892 26,171,593

PENNSYLVANIA.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Rubber and rubber
goods
Lumber and wood
products
Paper, 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 utilities1
Trade
Public service—Professional, amusements, hotels,
etc
Finance, banking, insurance, etc
Combinations—P r e d o m inant industry not ascertainable
Inactive concerns
Total

178
2,055

67
596

$574,102
35,627,504

875

503

26,110,275

2,154,663

5,993,859

372

556

57,423,528

4,520,517 11, 371,737 15,892,254

473

16,463,750

142

75

3,614,687

67

10,679,967

260,184

29

6,041,;

210

292,467

575,343

867,810

11,096,445

22,637

2,812

25,449

20

1,827,996

500,354

699,122

1,199,476

156

4,824,268

146

72

2,370,702

202,981

235,279

438,260

74

3,139,422

510

348

16,929,411

1,379,798

598,283

3,978,081

162

3,466, 716

479

201

9,110,614

790,770

949,854

1, 740,624

278

8,453,490

417

204

17,513,753

1,598,220

027,680

2,625,900

213

5,927,062

1,486

517

39,538,387

3,476,211

269,127

5,745,338

909

88,704,157

732 352 23,356,
815,562 3,841, 325 380 6,806,195
2,025,763
6,211 3,047 202,269,999; 16,964,381 25,383,995 42,348, 376 3,164 161,389,468
5,014,371'
396,821 497,288
571 331
894,109 240 4,032,954
1,429
3,721 1,777

73,703,527
38,065,014

474

6,853,476

3,439 2,376

65,621,855

850

129
1,223

4,070,358

6, 801,633 , 909,181 8, 710,814 483 6,651,533
3,210,785 ! 668, 771 6, 879,556 1,944 28,453,233
,
504,708 1,101,180

1,605,888

376 2,457,704

5,001,612 1,499,454 6,501,066 1,063 16,088,156
355,327

318,901

674,228

78 2,804,539
1,223
867
431,800,206 36,338,551 36,786,116 73,124,667 10,141 266,641,775

51

19,806 9,665

.Data incomplete. (See text page 10.)




839,196

111 $1, 317, 789
$77,696
5,432,934 1,459 43,445,532

1,029

I
1

$45,205 $32,491
3,058,079 2,374,855

92

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
RHODE ISLAND.
Corporations
reporting no
net income.

Corporations reporting net income.
Industrial groups.

Agriculture and related industries .
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and leather
products
Rubber and rubber
goods
Lumber and wood
products
Paper, 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 utilities1
Trade
Public service—Professional, amusements, hotels,
etc
Finance, banking, insurance, etc
Combinations—P redominant industry not ascertainable
Inactive concerns
Total

Total
number
of
corpora- Numtions. ber.

16
12

11
4

Net
income.

$29,182
39,382

52

23

358,150

237

138

25, ISO, 668

Income
tax.

War
profits
and
excess
profits
tax.

U, 389
2,988

$696
2,447

27,887

Total
tax.

Number.

$2,085
5,435

5
8

Deficit.

$51> 972
73,641

48,568

76,455

29

714,314

2,134,023 3,506,742

5,640,765

99

4,661,260

8

3

145,126

13,455

19,771

33,226

5

37,988

9

4

114,361

10,668

2,608

13,276

5

1,869,834

16

13

175,077

14,337

11,214

25,551

3

84,492

11
35

7
26

171, 780
983,811

13,992
80,449

20,295
145,301

34,287
225,750

4
9

129,143
64,726

38

17

562,005

46,836

72,293

119,129

21

291,324

7

4

43,771

3,120

7,962

11,082

3

33, 768

252

85

1,359,197

114,471

83,131

197,602

167

4, 911,356

90
755

43
363

167, 427

66,670

234,097

30,923, 351

2,626, 665 3,984,555

6,611,220

47 1,362,468
392 14,160,673

75

50

359,235

25, 350

23. 507

48,857

25

130,795

81
418

52
230

3,755,824
5,044,101

359,430
429,054

101,621
451,618

461,051
880,672

29
188

748,924
1,937,123

35

210,416

1,829,405

91

56

350,592

24,914

27,562

52,476

406

271

4,329,146

322,772

62,664

385,436

19
155

6

12,770

767

2,028 1,043

44,843,583

767

3,793,329 4,654,670

135 17,152,499
13
155

22,054

8,447,999

985 34,488,097

$14,725
2,978

$419,868
73,903

SOUTH CAROLINA.
Agriculture and related industries
50
114
6
Mining and quarrying
19
Manufacturing:
Food products, liquors,
108
and tobacco
51
Textiles and textile
products
143
75
Leather and leather
1
products
4
Rubber and rubber
goods
Lumber and wood
products
23
. . 77
Paper, pulp, and products
1
2
Printing and publishing
28
50
Chemicals and allied
substances
71
23
Stone, clay, and glass
22
products
10
Metal and metal products
2
17
1
Data incomplete. (See text page 10.)




$160,717
35,271

$11,536
2,978

$3,189

349,139

25,928

18,353

. 44,281

8,831,401

812,396

607,790

1,420,186

3,432,890

7,881

512

759

1,271

13,494

213,241

18,159

18,159

980,023

31,923
134,480

3,192
9,060

3,192
17,349

19,263
96,804

3,078

14,221

1,589,145

592

2,295

8,289
143,142

57

489,350

11,143
32,469
1,703
3,151

80,727
493,259

93

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Conti nued.
SOUTH CAROLINA—Continued.
Corporations
reporting no
net income.

Corporations reporting net income.

Total
Industrial groups.

number
of
corpora- Numtions. ber.

Manufacturing—Contd.
All other manufacturing industries

Net
income.

Income
tax.

15

5

$25,230

$81,919

Total manufacturing. 509
Construction
44
Transportation and other
236
public utilities1
Trade
1,299
Public service — professional, a m u s e m e n t s ,
hotels, etc
131
Finance, banking, insur1,025
ance etc
Combinations — predominant industry not ascer29
tainable
354
Inactive concerns
3,760
Total

219

9,772,057

883,241

War
profits
and
excess
profits
tax.

Total
tax.

Number.

Deficit.

$1,919
$639,632

10

$31,115

1,522,873

290

7,226,070

25

98,582

5,779

3,675

9,454

19

291,023

141
457

564,075
1,468,022

41,961
86,487

22,114
38,009

64,075
124,496

95
842

303,444
7,484,858

57

154,849

9,482

4,586

14,068

74

204,112

603

2,204,926

127,492

34,600

162,092

422

1,740,974

9

28,166

1,460

1,107

2,567

20
354

152,688

1,567

14,486,665

1,170,416

746,912

1,917,3281 2,193 17,896,940

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

49
56

$662
840

53

157,426

8,595

3,978

22,159

3

8
1
40

3

24

$307,889
145,965

14,186

34

215,347

137

137

1

1,457

1,714

1,714

$5,591

129,545

1,824

475

2,299

1
16

2,828
135,004

1

1,377

2

4,038

7

11,071

318

228

546

8

42,697

13

2

19,926

1,337

998

2,335

10

63,757

9

4

686

5

53,587

179

97

264,298

13,925

7,292

21,217

82

648,260

31

13

75,211

4,682

7,329

12,011

18

67,942

208
895

145
371

367,520
1,049,522

26,988
55,035

2,235
16,332

29,223
71,367

63
524

84,603
2,716,370

108

61

90,143

4,402

5,354

9,756

47

90,277

529

336

1,228,531

70,363

7,247

77,610

193

650,355

16
142

4

17,817

1,440

458

1,898

12
142

13,998

2,213 1,062

3,161,372

178,337

46,247

224,584 1,151

4,725,659

tainable
Inactive concerns

Data incomplete. (See text page 10.)




36
34

3

Public service — professional, a m u s e m e n t s ,
hotels, etc
Finance, banking, insurance etc
Combinations — predominant industry not ascer-

60729°—23

47,675

$662
840

15

Total manufacturing.

Total

$37,473
30,857

87

Construction
Transportation and other
public utilities l
Trade

1

13
22

7

94

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
TENNESSEE.
Corporations
reporting no
net income.

Corporations reporting net income.

Industrial groups.

Total
number
of
corpora- Numtions. ber.

Agriculture and related industries .
Mining, quarrying
Manufacturing:
Food products, liquors,
and tobacco
T e x t i l e s and textile
products
L e a t h e r and leather
products
Rubber and rubber
goods
L u m b e r a n d wood
products
P a p e r , p u l p , 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 l
Trade
Public service — Professional, amusements, hotels etc
Finance, banking, insurance etc
Combinations — Predominant industry not ascertainable
Inactive concerns
Total

Net
income.

Income
tax.

War
profits
and
excess
profits
tax.

Total
tax.

Number.

Deficit.

100
249

48
85

$232,758
2,069,494

$16,380
15?,049

$323
446,374

$16,7fl3
598,423

52
164

$574,628
3,020,287

270

142

5,553,320

456,608

866,722

1,323,330

128

1,334,604.

106

53

1,582,770

138, 891

122,803

261,694

53

1,663,483

9

3

1,351

6

70,578

2

2

7,927

71

1,294,342

108, 886

42,735

151,621

130

2,687,213

10

4

241,606

83

52

871,106

22,251
70,469

12,356
126,926

34,607
197,395

6
31

504,503
189,734

106

39

775,868

66,754

54, 253

121,007

67

934,63a

96,956

98,540

195,496

26

184,723

72,537

69,625

142,162

68

1,158,102

10,265

2,050

12,315

46

1,651,339

1,043,617 l,396 ; 010

2,439, 627

201

56

30

1,091,167

112

44

863,186

83
1,038

37
475

155,251
12,429,967

861
266
1,329

563 10,386,836

53

437,170

29,215

66, 880

96,095

33

161,899

173
634

1,725,213
5,833,402

154, 498
454,309

32,167
460,698

186,665
915,007

93
695

2,088,947
7,311,940

251

161

1,262,918

94,438

153,322

247,760

90

232,053

1,079

777

6,497,513

455,360

159,906

615,266

302

995,697

49
306

22

118,949

9,353

2,824

12,177

27
306

1,624,980
1,700

4,753 2,428

30,607,384

2,409, 219 2,718,504

5,127,723 2,325 26,398,967

TEXAS.
Agiiculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
T e x t i l e s andtextile
products
L e a t h e r and leather
products
R u b b e r and rubber
goods
L u m b e r a n d wood
products
P a p e r , p u l p , and
products
Printing and publishing
Chemicals and allied
substances
Stone, clay, and glass
products

Metal a n d m e t a l
products

470
797

233
170

$1,123,056
1,659,784

$81,200
134,462

$61,129
130,125

$142,329
264,587

325

191

4,252,578

347,653

516,896

864,549

134

53

23

614,877

41,012

71,260

112,272

30

804,254

14

4

3,270

10

661,846.

120

46

1,848,607

171,432

72,633

9
186

5
118

116,363
977,706

9,284
69,734

7,311
119,070

208

66

6,533,062

607,164

75,143

68

37

855,698

69,680

116,051

121

44

441,443

35,399

21,947

7

3,020,285-

7

*Data incomplete. (See text page 10.)




237 $2,152,547
627 52,677,816

244,065

39,842

74

2,411,653
125,159
567,890

16,595

4

188,804

68

682,307

14:

185,731

31

4,410,316
297,634
1,552,523
57,346

77

95

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued.
TEXAS—Continued.
Corporations
reporting no
net income.

Corporations reporting net income.

Industrial groups.

Manufacturing—Cont d.
All other manufacturing industries

Total
number
of
corpora- Numtions. ber.

Net
income.

83

31

$421,093

Total manufacturing. 1,194

565

16,064,697

Construction
Transportation and other
public utilities ]
Trade
Public service — Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable.
...
Inactive concerns

76

926,483

631
447
2,663 1,316

128

9,817,132
20,213,677

$37,974

War
profits
and
excess
profits
tax.

Total
tax.

Number.

$3,953

$41,927

1,389,332 1,004,264

2,393,596

67,295

100,788

859,621
596,473
1,595,067 2,718,732

168,083

265

2,307,303

181,340

228,208

409,548

2,459 1,634

12,860,061

961,323

316,852

1,278,175

33

419,945

27,430

23,957

51,387

65,392,138

59
352

52

Deficit.

$798,624

629 14,690,026
52

669,954

184 8,660,011
1,456,094
4,313, 799 1,347 17,701,552

9,185 4,739

Total

432

Income
tax.

167

646,488

825 10,108,023
26
352

249,986
110

5,297,070 5,180,528 10,477,598 4,446 107,556,513

UTAH.
Agriculture and related
industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather a n d leather
products
R u b b e r and rubber
goods
Lumber a n d w o o d
products
Paper, p u l p , a n d
products
Printing and publishing.
Chemicals a n d allied
substances
Stone, clay, and glass
products
Metal and metal products
All othermanufacturing
industries
Total manufacturing.
Construction
Transportation and other
public utilities l
Trade
Public service—Professional,
amusements, hotels, etc...
Finance, banking, insurance, etc
Combinations—Predominant
industry not ascertainable.
Inactive concerns

Data incomplete.

$69,010
1,334,:

$2,978
126,023

$85
23,932

$3,063
149,955

133

695,133

58,768

36,142

94,910

14

44,800

2,834

970

3,292

42

42

2,766

2,688

69

69

12,358

29,995

2,048

2,603

4,651

4,532

226,194

17,355

31, 758

49,113

274
71,061

641,081

54,976

83,070

138,046

97,986

261,100

24,098

1,391

25,489

40,313

30,819

1,465

194

1,659

414,146

13, 700

290

290

169,295
152 10,611,856

306

653

$1,173,522
3,433,454
9,772,448

3, <

26,677

123
750

1,948,802

161,945

156,128

318,073

30

122,234

7,159

7,883

15,042

30!

198,996

71
358

205,612
1,694,300

13,050
120,972|

4,550
36,213

17,600
157,185

52
392

273,053
3,208,653

160

86

579,061

41,391

64,274

105,665

74

173,612

54

320

2,474,552

179,206|

61, 798

241,004

227

1,677,975

14

142,759

12,314

12,314

11
213

246,521

3,086 1,155

Total.
1

179
723

8,570, 716

665,038

(See text page 10.)




354,863

1,019,901 1,931 20,997,642

96

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continue d.
VERMONT.

Corporations
reporting no
net income.

Corporations reporting net income.
Industrial groups.

Agriculture and related
industries..
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles a n d textile
products
Leather a n d leather
products
Rubber a n d rubber
goods
Lumber a n d wood
products
Paper, p u l p a n d
products
Printing and publishing
Chemicals a n d allied
substances
Stone, clay, and glass
products
Metal and metal products
All other manufacturing industries
Total manufacturing.
Construction.
. . . .
Transportation and other
public utilities1
Trade
Public service—Professional,
amusements, hotels, etc...
Finance, banking, insurance, etc
Combinations—P redominant industry not ascertainable
Inactive concerns..
...
Total

Total
number
of
corpora- Numtions. ber.

Net
income.

21
23

11
14

$15,100
240,569

61

39

29

16

5

Income
tax.

War
profits
and
excess
profits
tax.

$94
20,475

$14,625

290,756

19,837

511,613

46,286

2

20,074

48

22

16
21

5
17

15

Total
tax.

Num- Deficit.
ber.

$94
35,100

10
9

$132,309
40,849

42,804

62,641

22

278,008

23,281

69,567

13

662,400

1,550

573

2,123

3

6,214

419,125

34,651

39,867

74,518

26

353,363

81,840
116,403

7,008
7,946

1,210
8,649

8,218
16,595

11

825,004
19,055

9

288,861

25,058

35,893

60,951

52

28

1,026,207

96,972

4,046

101,018

42

15

154,509

14,497

1,275

15,772

28

8

395,108

37,305

34,059

71,364

3, 304,496

291,110

191,657

482, 767

17
45,748

16,297
103,392

317

161

3

6
24
27
20
156

34,145
116,621
1,444,975
501, 580
4,241,365

3

105
219

78
137

235,588
832,350

16,280
57,644

41

28

57,645

2,424

161

119

1,599,527

137,737

3,594

141,331

11
3L

4

27,946

1,875

1,649

3,524

6,313,221

527,639

257,290

784,929

932

4

552

2,424

13,269

27

160,106
353, 731

82
13
42
7
31
380

25,699
134,572
12,374
5,114,274

VIRGINIA.

Agriculture and related
122
28
industries
66
Mining and quarrying
207
Manufacturing:
Food products, liquors,
267
145
and tobacco
Textiles and textile
28
69
products
Leather and leather
7
18
products
Rubber and rubber
1
1
goods
Lumber and wood
59
151
products
Paper, pulp, and prod16
24
ucts
60
Printing and publishing
85
Chemicals and allied
42
98
substances
Stone, clay, and glass
22
51
products
Metal and metal prod97
25
ucts
i Data incomplete. (See text page 10.)




$45,520
3,454,949

$623,759
4,408,252
1,273,006
949,091
435,199

914,434
114,052
1,637,248
285,435
1,290,780

STATISTICS OF
TABLE 10.—Corporation

97

COME.

returns—Distribution by industrial groups, for States and

Territories—Continued.
VIRGINIA—Continued.
Corporations
reporting no
net income.

Corporations reporting net income.

Industrial groups.

Manufacturing—Contd.
All other manufacturing
industries
Total manufacturing.

Total
number
of
corpora- Numtions. ber.

Income
tax.

Net
income.

War
profits
and
excess
profits
tax.

Total
tax.

16

$123,450

$8,646

$15,840

$24,486

924| 421

9,977,033

852, 819

815, 975

1,668, 794

63

Construction
116
Transportation and other
public utilitiesl
263
Trade
1,566
Public service—Profesional
amusements, hotels, etc..
230
Finance, banking, insurance, etc
1,515
Combinations — Predominant industry not ascertainable
57
Inactive concerns . .
288

Number.

47

Deficit.

$539,851

503 10,132, 971

69

1,918,449

171,359

80, 549

251,908

47

565,323

172
799

22,304,516
6,341,454

2,167,325

56, 443
279,757

2,223,768
765,264

91
767

6,497,377
7,339,507

129

795,8,54

996

9,295,191

25

317,490

485,507
65,066
699,773
28,792

48,006

113,072

101

394,283

173,729

873,502

519

2,125,853

2,236

31,028

32
288

370,011
30

i
Total

5,288 2,705

54,450,456

4, 781,377 1,614, 752

6,396,129 2,583 32,457,366

WASHINGTON.
Agriculture a n d related
industries
Mining a n d quarrying
Manufacturing:
Food products, liquors,
a n d tobacco
Textiles a n d textile
products
Leather a n d leather
products
Rubber a n d rubber
goods
Lumber
a n d wood
products
Paper, p u l p , a n d
products
Printing a n d publishing
Chemicals a n d allied
substances
Stone, clay, a n d glass
products
Metal a n d metal
products
All other manufacturing
industries

560
526

201
46

Total..
1

$82,490
48,384

$275,559
169,140

359 $4,587,580
480 3,125,100

132,263

172,868

305,131

203

8,352,094

141,641

9,019

4,480

13,499

37

270,759

9

4

22,699

1,492

4,353

5

10

1

40

483

150

3,820,793

329,901

241,760

571,661

333

7,804,890

12
143

4
95

919,945
1,584,379

70,665
136,004

163,435
93,260

234,100
229,264

8
48

237,604
143,336

61

24

36,921

1,1

37

366,591

61

32

524,541

34,903

37,403

72,306

29

120,885

211

55

421,432

35,477

3,134

38,611

156

2,563,444

137

47

90

627,727

1,

30,490
297,125

175,927

11,826

4,265

16,091

9,317,970

762,636

723,466

1,486,102

955 20,814,945
721,757

167

78

751,503

~~36/726

263,339

300,065

560
2,028

313
952

5,310,349
6,712,611

374,700
490,725

57,569
358,260

247 2,998,548
432,269
848,985 1,076 10,844,764

573

259

1,735,598

130,856

127,568

258,424

314

913,758

2,204 1,076

6,396,642

429,782

103,908

533,690 1,128

7,056,585

470,545

41,295

15,223

76
1,473
9,701 3,540

Data incomplete. (See text page 10.)




$193,069
120,756

31

136

Total manufacturing. 1,534
Construction
Transportation and other
public utilities*
Trade
Public service — Professional, amusements, hotels, etc
Finance, banking, insurance, etc
Combinations — Predominant industry not ascertainable
Inactive concerns

$2,247,144
1,289,326

34,231,688; 2,580,545 1,780,207

56,518

41
1,472

302,787
2,190

4,360,752 6,161 51,368,014

98

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued.
WEST VIRGINIA.
Corporations
reporting no
net income.

Corporations reporting net income.
Total
number
of
corpora- dumtions. ber.

Industrial groups.

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors,
and tobacco
Textiles and textile
products
Leather and l e a t h e r ,
products
Rubber a n d r u b b e r
L u m b e r a n d wood
products
Paper, p u l p , and
Droducts
Printing and publishing
Chemicals and allied
substances
Stone, clay, and glass
products
Metal and metal
products
All other manufacturing industries
Total manufacturing.
Construction
Transportation and other
public utilitiesl
Trade
Public s e r v i c e — Professional, amusements, hotels etc
- Finance, banking, insurance, etc
.
Combinations — Predominant industry not ascertainable
Total

..

Net
income.

Income
tax.

War
profits
and
excess
profits
tax.

Total
tax.

Number.

Deficit.

91
1,134

16
404

$46,767
13,980,646

133

82

2,121,496

176,411

215,791

392,202

51

27

15

430,296

40,398

8,591

48,989

12

61,883

6

3

72,430

6,346

4,770

11,116

3

1,104,786

4

73,236

50

851,401

64,440

74,272

138,712

65

2,096,325

6

105,648
356,741

8,662
26,730

7,027
30,804

15,689
57,534

3
13

117,747

2,703,593

221,488

422,876

644,364

24

2,960,847

246,427

407,838

654,265

61

381,814

30,912

33,201

64,113

49

51,682
28,906
873, 496 1,234,076
34,747
31,587

80,588
2,107,572
66,334

21
861,992
306 15,494,676
30
319,824

344,420
511,714

456,858
1,032,093

88
348

$2,333
$1,351
1,112,163 1,658,845

$3,684
2,771,008

4
115
9
60
40
129
72

47
16
68
23

34
629
94

13
323
64

550,237
10,534,503
439,946

227
965

139
617

3,822,042
6,564,578

112,438
520,379

75
$492,680
730 16,366,927

456,882

28,683
377,083
1,741,678
8,574,381

277,958
3,411,435

146

85

437,836

28,839

29,288

58,127

61

158,540

976

717

6,785,635

485,544

295,624

781,168

259

877,358

18
49
312
4,623 2,383

5,843

5,555

42,702,204

90,251

3,395,939 3,892,303

11,398
31
407,957
312
7,288,242 2,240 37,807,355

WISCONSIN.
Agriculture and related industries
269 103
Mining and quarrying
190 51
Manufacturing:
Food products, liquors,
and tobacco
1,209 686
T e x t i l e s and textile
products
205 100
Leather and l e a t h e r
products
108 50
Rubber and r u b b e r
goods
18
6
L u m b e r a n d wood
products
310 133
P a p e r , p u l p , and
products......
91 41
Printing and publishing
241 165
Chemicals and allied
substances
101 43
Stone, clay, and glass
products
95 56
Metal and m e t a l
products
* D a t a incomplete.

$66,133
41,684

$60,302
30,540

$126,435
72,224

6,457,836

489,083

986,778

1,475,861

523

9,601,760

5,006,940

405,323

825,191

1,230,514

105

2,394,693

1,715,

166 $1,335,897
139
648,112

149,572

99,343

248,915

58

3,040,328

244,438

21,666

17,343

39,009

12

2,276,693

3,549,283

295,916

380,266

676,182

177

9,404,296

3,067,910
1,950,584

292,630
145,704

125,806
284,527

418,436
430,231

50
76

3,061,357

2,114,747

184,104

220,553

404,657

58

281,008
2,344,805

477,402

33,935

51,732

85,667

39

10,175,916

858,131

844,958

1,703,089

453

238,135
667

214

(See text page 10.)




$834,940
511,296

22,311,959

99

STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.
WISCONSIN—Continued.
Corporations
reporting no
net income.

Corporations reporting net income.

Industrial groups.

Manufacturing—Contd.
All other manufacturing industries

Total
number
of
corpora- Numtions. ber.

Net
income.

142

$3,754,554

Total manufacturing. 3,415 1,636

38,515,509

370

162
Construction
263
Transportation and other
public utilities l
526
775
Trade
2,706 1,395
Public s e r v i c e — Professional, amusements, ho539
tels, etc
298
Finance, banking, insur2,826 1,806
ance, etc
Combinations — Predominant industry not ascer82
32
tainable
- .InacMve concerns
1 077

Total

12,142 6,009

Income
tax.

$307,259

War
profits
and
excess
profits
tax.

$325,045

3,183,323 4,161,542

928,637

61,539

71,313

3,258,709
9,311,336

271,685
685,927

97,982
590,909

1,376,375

92,954

119,479

16,139,458

1,265,545

192,131

506,046

33,886

362

71,382,306

Total
tax.

$632,304

Num- Deficit.
ber.

228 $4,517,501

7,344,865 1,779 59,472,535
132,852

101

839,339

249 1,035,022
369,667
1,276,836 1,311 10,404,730
241

815,461

1,457,676 1,020

5,766,576

212,433

34,248

50
1 077

251,736

5,702,676 5,324,560 11,027,236 6,133 80,569,408

WYOMING.
Agriculture and related in278
dustries
174
Mining, quarrying
Manufacturing:
Food products, liquors,
and tobacco
21
Textiles and textile
products
Leather and leather
products .
....
Rubber and rubber
goods
Lumber and wood prod4
ucts
Paper, pulp, and products
Printing and publishing
24
Chemical and allied
5
substances
Stone, clay, and glass
7
products
Metal and metal prod1
ucts
All other manufacturing
2
industries
64
Total manufacturing.
15
Construction
Transportation and other
71
public utilities*
333
Trade
Public
service—Professional, amusements, ho62
tels etc
Finance, banking, insur316
ance etc
Combinations—Predominant industry not ascer9
tainable
341
Inactive concerns
1,663
Total
1

64
42

$96,237
635,416

$2,361
59,078

$126
14,904

$2,487
73,982

11

38,092

2,185

1,212

3,397

10

80,461

3

86., 714

8,083

3,559

11,642

1

5,560

14

54,634

3,187

2,198

5,385

io

13,084

1

1,563

4

134,975

3

10,617

4

11,804

1

4,094

2
32

257,470

32

13,918

6,969

20,887

7,492

11

25,681

877

197

1,074

4

15,951

37
171

197,552
1,005,181

14,839
71,504

12,063
54,484

26,902
125,988

34
162

225,803
768,961

34

71,627

2,602

836

3,438

28

107,035
391,302
60,410
10
8,926,569

205

983,555

66,443

28,914

95,357

111

5

43,935

3,205

2,158

5,363

4
341

601

3,250,804

234.827

120,651

Data incomplete. (See text page 10.)




191,620

463

463

214 $3,074,017
132 4,025,610

355,478 1,062

100

STATISTICS OF INCOME.

TABLE 11.—Corporation returns—distribution by size of net income by industrial groups.
[Income returned for the calendar year ended Dec. 31,1921.]
AGRICULTURE AND RELATED INDUSTRIES.

Income classes.

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

Num- Net income.
ber.

Warprofits
Average
and excess Total tax. amount
profits tax.
of tax.

Grand total

1,455,108
1,869,099
1,916,400
7,312,563
3,364,942
3,756,560
2,324,404

$74,277
132,474
640,158
297,102
353,044
212,075

$4,3oi
42,768
438,472
276,695
303, 878
130,689

$78,578
175,242
1,078,630
573,797
656.922
342,764

18,719,116

1,724,399

1,371,630

3,096,029

3,146
5,578

40,718,192 3,433,520
3 8S, 562, 898

2,568,433

6,001,962

8,724

Total
Reporting no net income....

1,881
576
276
324
49
27
^7
15

Income
tax.

3

2,568,433

Per cent
of total
tax to
net income.

6,001,962

I
1 1

47,844,706

3,433,529

$136
635
3,329
11,710
24,330
48,966

4.20
9.14
14.75
17.05
17.49
14.74

516,005

16. .54

m

2

1,908

2

14.74

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

$1,626,342
2.101', 507
$82,727
2,888,294
196,311
15,416,145 1,303,964
13,267,709 1,134,251
30,434,917 2,612,005
18,277, 201 1,548,254
20,982,219 1,814,366
56,296, 890 4,927,798
23,842, 699 2,184,916

2,161
660
404
646
185
195
53
31
28
2

4,365
Total
Reporting no net income.. . . 13,295

3
3

17,660

Grand total

Total
Reporting no net income

37,030
42,718

Grand total

79,748

1
2
3

7,324

2 17. 26

ALL MANUFACTURES.

$79,611
$850,637
2,134,585
772,492
15,148,471 12,762,374
11,920,430 13,635,095
19,316,319 24,361,422
16,038,069 21,184,618
16,824,190 23,792,732
35,293, 883 49,824,453
33, 508, 545 54,322,320

$930,248
2,907,077
27,910,848
25,555,525
43,677,741
37,222,687
40,616,922
85,118,336
87,830,865

1,777,785,608 151,035,132 200,735,117 351,770,249
1,898,831,377
3 121,045,769 151,035,132 200,735,117 351,770,249

Classes grouped to conceal net income and identity of taxpayers.
Average for returns reporting net income of $2,000 and over.
Deficit.




2

4.30
8.94
15.16
18.97
19. 73
20.21
18.10
16.39
16.93

229,355,028 15,804,592 16,164,624 31,969,216

$11,714,358
22,715,886
30,947,905
176,350,554
134,505,872
218,642,156
186,855, 751
194,973,696
403,728.199
397,351,231
3

$90,262
$137
258,376
640
2,337,577
3,619
2,517,304
13,607
6,007,691
30,809
3,695', 284
69,722
3,798,169
122,521
9,226,923
329, 533
4,037,630 2,018,815

185,133, 923 15,804,592 16,164,624 31,969,216
414,488,951

MANUFACTURING—EMBRACING
Reporting net income:
$0 t o $2,000
13,580
7,093
$2,000 t o $5,000
4,320
$5,000 t o $10,000
7,662
$10,000 t o $50,000
1,919
$50,000 t o $100,000
1,404
$100,000 t o $250,000....
541
$250,000 t o $500,000....
281
$500,000 t o $1,000,000
200
$1,000,000 t o $5,000,000...
30
$5,000,000 a n d over

$7,535
62,065
1,033,013
1,383,053
3.395,686
2; 147,030
1,983,803
4,299,125
1,852,714

$131
673
3,643
13,317
31,110
68, 803
144,544
425,592
,927,696
2

9,5C0

4.10
9.39
15.83
19.00
19. 98
19.92
20.83
21.08
22.10
2 19. 79

101

STATISTICS OF INCOME.

TABLE 11.—Corporation returns—distribution by size of net income by industrial
groups—Continued.
MANUFACTURING—FOOD P R O D U C T S , L I Q U O R S , A N D TOBACCO.

Income classes.

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 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

Num- Net income.
ber.

2,943
1,342
815
1,418
331
203
71
45
32
7

$2,456,003
4,326,136
5,847,514
32,765,385
23,261,799
30,929,350
24,914,144
32,862,303
69,364,928
92,448,711

Per cent
Warprofits
Income and excess Total tax. Average of total
amoimit tax to
tax.
profits tax.
of tax. net income.

$164,043
$18,110 $182,153
$136
565,630
403,830
161,800
694
2,788,973 2,952,757 5,741,730
4,049
1,994,632 2,936,785 4,931,417
14,899
2,651,957 4,167,530 6,819,487
33,594
2,046, 843 3,384,220 5,431,063
76,494
2,709,695 4,951,214 7,750,909
172,242
5,696,975 11,062,798 16,759,773
523.743
8,254,485 9,239,657 17,494.142 2,499,163
2

7,207 319,176,273 26,801,433 38,874,871 65,676,304
6 570 3 309,161,987
13,777

4.21
9.67
17. 52
21.20
22.05
21.80
23.59
24.16
18.92

9,113

2 20.58

$129,454
$127
380,899
677
3,713,426
3,537
4,409,910
12,492
8,926,649
29,755
9,803,697
72,086
10,048,411 132,216
20,872,584 434,845
8,931,040 4,465,520

4.02
9.48
14.78
17.91
19.22
20.61
19.61
21.52
33.70

10,014,286 26,801,433 38,874,871 65,676,304

MANUFACTURING—TEXTILES AND TEXTILE PRODUCTS.
Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 t o $500,000
$500,000 to $1,000,000....
$1,000,000 to $5,000,000...
$5,000,000 and over

1,764
1,020
563
1,050
353
300
136
76
48
2

$1,631,333
3,218,263
4,019,954
25,114,179
24,617,130
46,440,523
47,561,680
51,244,413
97,007,993
26,500, 615

$119,117
277,234
2,165,725
2,246,841
4,111,795
3,989,639
4,526,078
8,320,137
1,886,165

$10,337
103,665
1,547,701
2,163,069
4,814,854
5,814,058
5,522,333
12,552,447
7,044,875

Total
. . .. 5,312 327,356,083 27,642,731 39,573,339 67,216,070
5,560 3189,439,330
Reporting no net income
10,872 137,916,753 27,642,731 39,573,339 67,216,070
Grand total

212,654

2

20. 53

MANUFACTURING—LEATHER AND LEATHER PRODUCTS.
Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 to $250, C O
O
$250,000 t o $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000...
$5,000,000 and over

Total
Reporting no net income
Grand total

302
182
106
218
76
58
14
17
17
il }

$262,444
587,291
$23,441
752,384
50,848
5,001,277
425,491
5,108,534
442,678
9,047,030
787,862
4,745,251
396,097
11,659,103
966,779
19,901,322 1,765,629

57,064,636 4,858,825
981
1,203 3 105,909,355
2,184

3 48,844,719 4,858,825

$2,053
17,263
349,891
536,966
1,136,252
755,477
1,806,230
2,351,890

$140
643
3,557
12,890
33,174
82,255
163,118
514,690

6,956,022 11,814,847 2 12,044
6,956,022 11,814,847

1 Classes grouped to conceal net income and identity of taxpayers.
2
Average for returns reporting net income of $2,000 and over.
*Deficit.




$25,494
68, 111
775,382
979,644
1,924,114
1,151,574
2,773,009
4,117,519

4.34
9.05
15.50
19.17
21.27
24.27
23.78
20.69
2 20.70

102

STATISTICS OF INCOME.

TABLE 11.—Corporation returns—distribution by size of net income by industrial

groups—Continued.
MANUFACTURING—RUBBER AND RUBBER GOODS.

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
$5000000 and over.. . .

Total
Reporting no net income
Grand total

Number.

Net income.

Per cent
Warprofits
Income and excess Total tax. Average of total
amount tax to
tax.
profits tax.
of tax. net income.

64
41
17
46
25

$54,115
139,577
125,221
1,108,662
2,548,526

$6,965
9,056
99,257
224,483

$434
953
67,770
218,165

$7,399
10,009
167,027
442,648

$180
589
3,631
17,706

5.30
7.99
15.07
17.37

3

1,125,572

108,248

80,137

188,385

62,795

16.74

196
445

5,101,673
3101,561,735

448,009

367,459

815,468

2

641

3 96,460,062

448,009

367,459

815,468

4,161

2J5.98

MANUFACTURING—LUMBER AND WOOD PRODUCTS.
Reporting net income:
$0 to $2,000
$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000...
$5 000 000 and over

815
603
375
861
186
111
24
18
il |

$760,974
1,973,099
2,728,451
20,045,816
12,481,233
17,192,850
8,018,344
7,310,284

$74,624
191,089
1,747,617
1,110,191
1,567,340
727,545
642,807

$4,750
53,018
1,205,001
1,056,643
1,337,475
598,785
930,188

$79,374
244,107
2,952,618
2,166,834
2,904,815
1,326,330
1,572,995

$132
651
3,429
11,650
26,170
55,264
174,777

4,02
8.95
14.73
17.36
16.90
16.54
21.52

2 3,769

2 15.95

3.55
8.19
14.59
18.08
17.16
15.93
21.69
15.90

Total

2,984
3,749

70,511,051
3120,219,887

6,061,213

5,185,860 11,247,073

Grand total

6,733

3 49,708,836

6,061,213

5,185,860 11,247,073

Reporting no net income

MANUFACTURING—PAPER, PULP, AND PRODUCTS.
Heporting net income:
$0 to $2,000
$2,000 to $5,000..;
$5,000 to $10,000
: $10,000 to $50,000
$50,000 to $100,000
$100,000 t o $250,000
$250,000 t o $500,000
-$500,000 t o $1,000,000
$1,000,000 to $5,000,000...
$5 000 000 and over

Total
Reporting no net income
Grand total
1
2

148
135
83
221
54
56
17
11
5

$139,156
429,396
591,335
5,076,857
3,977,165
8,874,747
6,095,705
7,510,456
12,187,020

730
946
1,676

$15,104
37,833
439,534
342,380
817,705
557,607
639,152
1,089,541

$131
10,617
301,286
376,825
704,944
413,268
989,918
848,217

$15,235
48,450
740,820
719, 205
1,522,649
970,875
1,629,070
1,937,758

$113
584
3,352
13,319
27,190
57,110
148,097
387,552

44,881,837
3 49,178,592

3,938,856

3,645,206

7,584,062

2 10,389

3 4,296,755

3,938,856

3,645,206

7,584,062

Classes grouped to conceal net income and identity of taxpayers.
Average for returns reporting net income of $2,000 and over,
s Deficit.




2

16.90

103

STATISTICS OF INCOME.

TABLE 11.—Corporation returns—distribution by size of net income by industrial
groups—Continued.
MANUFACTURING—PRINTING AND PUBLISHING.

Income classes.

Reporting net income:
$0 to $2,000
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $50,000
$50,000 t o $100,000
f 100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 t o $5,000,000 . . .
$5,000,000 a n d over

Total
.. ..
Reporting no net income
Grand total

Number.

2,244
1,194
651
928
171
111
46
24
U6
i 1

Net income.

Per cent
Warprofits
Income and excess Total tax. Average of total
amount tax to
tax.
profits tax.
of tax. net income.

$1,968,461
3,763,066
4,647,378
20,062,396
12,066,716
17,220,311
15,060,682
15,903,332
|

$135,954
321,351
1,673,938
1,037,515
1,438,016
1,282,355
1,334,814

$13,209
159,697
1,916,569
1,640,335
2,569, 995
2,126,432
2,538,009

$149,163
481,048
3,590,507
2,677,850
4,008,011
3,408,787
3,872,823

$125
739
3,869
15,660
36,108
74,104
161,368

3.96
10.35
17.90
22.19
23.27
22.63
24.35

33,464,248

2,697,887

6,297,290

8, 995,177

529,128

26.87

2 5,047

2 21.89

5,386
3 046

124,156,590
3 26,679,985

9,921,830 17,261,536 27,183,366

8,432

97,476, 605

9,921,830 17,261,536 27,183,366

MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES.
Reporting net income:
$0 to $2 000
$2,000 t o $5,000...
$5,000 t o $10,000..
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 t o $5,000,000. . .
$5,000,000 a n d over

Total
Reporting no n e t income.
Grand total.

1,029
396
247
501
126
108
42
23
25
5

$712,490
1,286,249
1,769,661
11,635,064
8,988,797
17,231,602
14,394,165
16,008,389
48,130,020
38,060,852

$49,774
120,201
1,015,187
777,897
1,520,290
1,189,592
1,355,632
4,649,760
3,632,456

$4,768
$54,542
39,626
159,827
827,645 1,842,832
987,591 1,765,488
1,964,699 3,484,989
2,157,403 3,346, 995
2, 297,689 3,653,321
5,880,114 10,529,874
1,127,538 4,759,994

$138
647
3,678
14,012
32,268
79,690
158,840
421,195
951,999

2,502
3,422

158,217,289 14,310,789 15,287,073 29,597,862
3 132,881,065

2 11,830

5, 924

25, 336, 224 14,310,789 15,287,073 29,597,862

4.24
9.03
15.84
19.64
20.22
23.25
22.82
21.88
12.51
2

18.71

MANUFACTURING—STONE, CLAY, AND GLASS PRODUCTS.
Reporting n e t income:
$0 t o $2,000
$2,000 t o $5,000
$5,000 to $10,000
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 to $5,000,000...
$5,000,000 a n d over

Total
Reporting no net income
Grand total

661
397
269
423
112
93
25
10
17
i 1|

$650,592
1,279,251
1, 885,212
9,693,566
7,662,077
14,310,469
8, 247,505
7,336,847

$50,970
130,312
842,436
678, 900
1,213,751
726,551
654,441

$4,082
34,619
741,407
827, 210
1,939,181
741,702
562,387

$55,052
164,931
1, 583,843
1,506,110
3,152,932
J, 468, 253
1, 216,828

$139
613
3,744
13,447
33,902
58,730
121,683

18,690,980

1,718,529

1,165,150

2,883,679

360,460

1,998
1,683

69, 756,499
3 26,259,793

6,015,890

6,015,738 12,031,628

3,681

43,496,706

6,015,890

6,015,738 12,031,628

1
Classes grouped to conceal net income and identity of taxpaxers.
2
Average for returns reporting net income of $2,000 and over.
3

Deficit.




2 6,022

4.30
8.74
16.34
19.66
22.03
17.80
16.58
15.43
2

17. 25

104

STATISTICS OF INCOME.

TABLE 11.—Corporation returns—distribution by size of net income by industrial groups—
Continued.
MANUFACTURING—METAL AND METAL PRODUCTS.

Num- Net income.
ber. ,

Income classes.

Reporting net income:

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

Total
Reporting no net income
Grand total

1,889
994
682
1,177
289
235
108
43
43
8

$1,625,238
3,202,299
4,897,829
27,203,469
20,091,860
37,312,791
36,983,049
30,299,359
93,274,678
182,476,288

Per cent
Income Warprofits Total tax. Average of total
and excess
mount tax to
tax.
profits tax.
of tax. net income.

$119,405
337,815
2,341,375
1,825,376
3,286,949
3,255,429
2,579,026
8,272,817
14,542,977

$10,748
93,901
1,584,184
1,635,781
3,734,474
3,266,201
3,002,072
9,064,323
31,354,867

$130,153
$131
431,716
633
3,925,559
3,335
3,461,157
11,976
7,021,423
29,878
6,521,630
60,385
5,581,098 129,793
17,337,140 403,189
45,897,844 5,737,231

5,468 437,366,860 36,561,169 53,746,551 90,307,720
10,068 3 666,001,897

216,516

4.06
8.81
14.43
17.22
18.81
17.63
18.42
18.58
25.15
2

20.65

15,536 3 228,635,037 36,561,169 53,746,551 90,307,720

ALL OTHER MANUFACTURING INDUSTRIES.
Reporting net income:
$0 to $2 000
. .

$2,000 to $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $5,000,000...
$5,000,000 and over

Total
Reporting no net income
Grand total

1,721
789
512
819
196
129
55
24
16
5

$1,453,552
2,511,259
3,682,966
18,643,883
13,702,035
20,082,483
19,709,654
16,707,392
29,692, 764
38,010, 829

$91,240
255,016
1,608,941
1,239,537
1,920,654
1,758,163
1,473,452
2,695,268
3,432,116

$10,989
97,333
1,268,163
1,255,725
1,992,018
1,846,935
1,571,762
2,440,932
3,337,605

$102,229
$130
352,349
688
2,877,104
3,513
2,495,262
12,731
3,912,672
30,331
3,605,098
65,547
3,045,214
126,884
5,136,200 321,013
6,769,721 1,353,944

4,266 164,196,817 14,474,387 13,821,462 28,295, 849
6,026 3 171,537,751
10,292

2 6,633

4.07
9.57
15.43
18.21
19.48
18.29
18.23
17.30
17.81
2

17.23

3 7,340,934 14,474,387 13,821,462 28,295,849
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

2,568
1,660
786
848
102
47
21
2
7

Total
Reporting not net income

6,041
4,320

Grand total
2

10,361

$2,301,630
5,258,479 $194,855
$25,324 $220,179
5,488,833
368,306
243,923
612,229
17,718,212 1,425,213 2,215,870 3,641,083
6,891,012
570,846 1,108,492 1,679,338
7,188,271
589,939 1,123,415 1,713,354
7,475,579
555,969 1,163,023 1,718,992
1,258,691
105,051
200,010
305,061
13,754,661 1,062,152 2,642,498 3,704,650

$133
779
4,294
16,464
36,454
81,857
152,531
529,236

67,335,368 4,872,331
3 51,507,351

8,722,555 13,594, 886

2 2,250

4,872,331

8,722,555 13,594,886

15,828,017

Average for returns reporting net income of $2,000 and over,
s Deficts.




4.19
11.15
20.55
24.37
23.84
22.99
24.24
26.93
2

20.19

105

STATISTICS OF INCOME.

TABLE 11.—Corporation returns—distribution by size of net income by industrial groups—
Continued.
TRANSPORTATION AND OTHER PUBLIC UTILITIES.

Income classes.

Reporting; n e t income:
$0 to $2,000
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 t o $5,000,000...
$5,000,000 a n d over

Total
Reporting no net income
Grand total

Num- Net income.
ber.

6,931
1,921
940
1,222
273
222
139
63
96
24

Income

tax.

Warprofits
and excess
profits t a x .

Per cent
Average of total
Total tax. amount tax to
of tax. net income.

$4,540,446
$252,231
5,999,615
$17,272
$269,503
$140
468,494
6,660,048
122,395
590, 889
629
27,303,132 2,404,179 1,287,685 3,691,864
3,021
18,842,825 1,755,033 1,012,615 2,767,648
10,138
35,587,844 3,354,119 1,700,019 5,054,138
22,766
48,851,449 4,577, 507 1,451,980 6,029,487
43,378
44,031,699 4,248,587 1,319,484 5,568,071
88,382
206,769,295 19,307,700 7,139,295 26,446,995
275,490
423,285,101 40,502,281 10,100,889 50,603,170 2,108,465

11,831
821,871,454 76,870,131 21,151,634 101,021,765
7,274 3 323,368, 793
19,105

4.49
8.87
13.52
14.69
14.20
12.34
12.65
12.79
11.95

2 8,539

212.29

$1,454,268
$136
3,395,621
663
19,158, 626
3, 293
11,457,651
13,432
15, 243, 635
30,245
9, 309,425
64,203
9,618,983
126,566
17, 697, 607
376,545
9,400, 099 1,881,340

4.27
9.46
15.64
19.21
20. 20
18.85
19.25
21.67
20.57

498,502,661 76,870,131 24,151,634 101,021,765
TRADE.

Reporting net income:
$0 t o $2,000
19,515
$2,000 t o $5,000
10,723
$5,000 to $10,000
5,123
$10,000 t o $50,000
5,818
$50,000 t o $100,000
853
$100,000 t o $250,000
504
$250,000 t o $500,000
145
$500,000 to $1,000,000
76
$1,000,000 t o $5,000,000...
47
$5,000,000 and over
5

Total
Reporting no net income
Grand total

$17,610,019
34,086,700
35,885,495
122,485,925
59,637,908
75,481,472
49,389,137
49,967, 239
81,671,950
45,729,452

$1,306,851
2, 477,998
10,573,416
5,308,321
6,656, 361
4,386,425
4,393, 838
7,115,583
4,060,426

$147,417
917, 6.3
8,585,210
6,149,330
8,587,274
4,923,000
5,225, 145
10,582,0-4
5,340, 273

42, 809
571,945,297 46,279,219 50,463, 296 90,742,515
45, 370 s 626,828,343
88,179

2 2,260

2 16. 91

3 54,883,046 46,279,219 50,463,296 90,742,515

P U B L I C S E R V I C E — P R O F E S S I O N A L , A M U S E M E N T S , H O T E L S , ETC..
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 and over

3,172
4,770
1,094
1,305
204
98
36
8
7

$1,169,418
10,408,982
$34,914
$309, 897
$274,983
7,761,033
839,997
536,781
303,216
27,007,174 2,228, 626 2,682, 442 4,911,068
14,030, 291 1,222, 910 1,909, 906 3,132, 816
15,020, 758 1,303,048 1,914, 350 3,217,398
12,599, 780 1,086,257 1,591, 660 2,677,917
6,431,498
496,351 1,164,978 1,661,329
10,443, 620
867, 817 1,650, 859 2,518, 676

Total
Reporting no net income

10,694
8,409

104,872, 554 8,016,773 11,252,325 19, 269, 098
3 45,939, 035

Grand total

19,103

58,933,519

8,016,773 11,252,325 19,269,098

2 Average for returns reporting net income of $2,000 and over.
3 Deficit.




$65
768
3,763
15,356
32,831
74,386
207,666
359, 811

2.98
10.82
18.18
22.33
21.42
21.25
25.83
24.12

21, 802

2 18.37

106

STATISTICS OF INCOME.

TABLE 11.—Corporation returns—distribution by size of net income hy industrial groups—
Continued.
FINANCE, BANKING, INSURANCE,, ETC.

Income classes.

Number.

Reporting net income:
24,963
«O t o S2 000
12,783
$2,000 to $5,000
7,092
$5,000 t o $10,000
7,370
$10,000 t o $50,000
976
$50,000 t o $100,000
593
$100,000 t o $250,000
181
$250,000 t o $500,000
86
$500,000 t o $1,000,000
70
$1,000,000 to $5,000,000...
8
$5,000,000 and over

Total .
Reporting no net income
Grand total

Net income.

Per cent
Warprofits
Income and excess Total tax. Average of total
amount tax to
tax.
of tax. net inprofits tax.
come.

$20,961,801
40,921,822 $1,467,396
49,947,795 3,255,995
150,871,972 12,131,884
67,299,666 5,729,767
89,546,646 7,562,197
61,454,529 5,130,248
57,222,958 4,656,869
135,015,835 11,094,766
66,053,781 6,027,286

$69,639
469,654
4,042,257
2,434,554
3,341,102
2,539,492
1,623,280
3,851,995
843,261

$1,537,035
3,725,649
16,174,141
8,164,321
10,903,299
7,669,74€
6,280,149
14,946.711
6,870,547

54,122
28,736

739,296,805 57,056,408 19,215,184 76,271,592
3 363,165,913

82,858

$120
525
2,195
8,365
18,387
42,374
73,025
213,524
858,818
2

3.76
7.46
10.72
12.13
12.18
12.48
10.97
11.07
10. 40
2

376,130,892 57,056,408 19,215,184 76,271,592

l,.4O9

10.32

COMBINATIONS, P R E D O M I N A N T I N D U S T R Y N O T A S C E R T A I N A B L E .
Reporting net income:
$0 to $2,000
$2,000 t o $5,000
$5,000 t o $10,000
$10,000 t o $50,000
$50,000 t o $100,000
$100,000 t o $250,000
$250,000 t o $500,000
$500,000 t o $1,000,000
$1,000,000 t o $5,000,000...
$5,000,000 and over...

Total
Reporting no net income
Grand total

680
216
99
132
34
18
13
3
6

$516,459
687,315
672,262
3,007,814
2,602,174
2,717,815
4,486,043
2,037,378
10,361,352

$25,934
45, 548
260,949
237, 669
246,058
395,409
194,744
1, 669,195

1,201
1,678

27,088,612
3 65,509,712

3,075,506

1,858,6431 4.934.149

2,879

3 38,421,100

3,075,506

1, 858,643

INACTIVE

CONCERNS.

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

Total
Reporting no net income
Grand total
2
8

27,780

3 $16,761

27,780

3 16,761

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




$l r 684
11,586
162,780
152,009
215,012
337,153
81,018
897,401

$27,618
57,134*
423,729
389,678
461,070
732,562
275,762
2,566,596

4,934,149

$128
577
3,210
11,461
25, 615
56,351
91-, 921
427,766
2

4,108

4.02
8.50
14.09
14. 97
16.96
16.33
13.54
24.77
2

18.21

CORPORATION RETURNS.
TABLE 12.—Corporation returns by years—State tables.
UNITED STATES.
Corporations reporting net income.

Year.

1916
1917
1918
1919
1920
1921

Total
number of
corporations.

Per
Num- cent of
ber re- total
porting num- Gross income.
net in- ber in
come. each
State.

341,253
351, 426
317, 579
320,198
345,595
356, 397

206,984
232,079
202, 061
209,634
203,233
171,239

Deductions.

Corporations reporting no net income.

War profits
Net income. Income tax. and excess
profits tax.

Number reTotal tax. porting
no net
income.

60.65 $32,531,096,969 $23
1,765,187,985 $8, 765,908,984 $171 i,150
!
,
$171,805,150 134,269
66.04 79,540,004,891 68,809,644,68010, 730,360,211 503', 698,029 $1., 638,747, 2, 142,445,769 119,347
),
,
740 !
63.63 79,706.659,148 71,345,147,899 8,361,511,249 653,198,483 2,505,565,939 3,158,764, 422 115,518
!
65.47 88,261^006,052 78,849,587,594 9,411,418,458 743,535,888 1,431,805,690 2,, 175,341, 578110, 564
58.81 93,824,224,704 85,921,569,891 7,902,654,813 636,508,292
988,726,351 1,625,234,643 142,362
48.05 60,051,123,329 55,715,075,516 4,336,047, 813 366,443, 621 335,131,811 701,575,432 185,158

Per
cent of
total
num- Gross income. Deductions.
ber in
each
State.

Deficit.

39.35 $2,796,534,046 $3,453,438,457 $656,904,411
33.96 5,153,234,312 5,782,841,874 629,607,562
36.37 6,757,622,164 7,447,394, 525 689,772,361
34. 5311 , 657,742,792 12,653,289,033 995,546,241
""" :,
41. 1924; :, 381,337,545 26,410,761, 289 2, 029,423,744
",
51. 95 31' 198,150. 203[35,076,' 369 J337 3,,878,219,134

>

a

ALABAMA.
j

1916.
1917.
1918.
1919.
1920.
1921.

3,361
3,470
3,228
2,983
3,198
3,079

1,936
2,313
2,337
2,092
1,967
1,425

57.60
66.66
72.40
70.13
61.51
46.28

$152,706,812
379,729, 758
484,579,239
408,416,618
479,492,545
198,170,647

$106,814,035
319,299,240
440,338,549
371,403,622
440,489,143
185,368,011

$45, 892,777
60,430,518
44,240, 690
37,012,996
39.003, 402
12', 802,636

$912,402
2,683,292
3,359,799
2,834,379
2,986,985
989,364

$12,491,055
11, 520'890
4, 522, 780
5,196,896
793,486

$912, 402
15,174,347
14,880, 689
7,357,159
8,183, 881
1,782,850

1,425
1,157
891
891.
1,231
1,654

42. 40
33.34
27. 60
29. 87
38. 49
53. 72

$26,634,373
39,495,973
34,579,798
44,926,281
142,702,408
187,696,790

$33,182,229
44,027,829
37,693,042
49,663,021
152,820,777
210,880,272

$6,547,856
4,531,856
3,113,244
4,736,740
10,118,369
23,183,482

$204,298
153.701
26' 461
25,085
7,112

$14, 636
249, 860
202. 818
67, 859
68, 388
22, 386

116
119
60
27
37
76

56.31
56.13
47.24
42.86
53.62
62.81

$2,596,113
1,003,150
955,943
300,276
1,014,354
2,634,205

$2,928,058
1,202,695
1,098.690
400;931
1,114,629
3,033,609

$331,945
199,545
142.747
IOO;655
100,275
399,404

ALASKA.
1916
1917
1918
1919
1920.
1921

206
212
127
63
69
121




90
93
67
36
32
45

43.69
43.87
52. 76
57.14
46.38
37.19

$2,833,021
6,432,220
10,5.53,672
5,208,713
9,872,867
2,606,513

$2,088,118
5,434,676
9,859,416
4,709,199
9,348,683
2,376,755

$744,903
997,554
694, 256
499, 514
524,184
229, 758

14,636
45,562
49.117
41^398
43,303
15,274

o
o

g

T A B L E 12.—Corporation returns by years—State

tables—Continued.

O
00

ARIZONA.
Corporations reporting net income.

Year.

1916
1917
1918
1919
1920
1921

Total
number of Numcorpo- ber rerations. porting
net income.

540
681
417
627
542
376

1,390
1,460
1,101
1,514
1,531
1,572

Per
cent of
total
num- Gross income.
ber in
each
State.
38.85
46.64
37.87
40.35
35.40
23.92

$81,581,266
153,753,716
102,670,295
104,581,122
93,819,603
39,267,010

Deductions.

$50,657,007
121,945,288
90,957,832
94,652,426
87,131,718
36,533,137

Corporations reporting no net income.

War profits
Net income. Income tax. and excess
profits tax.

$30,924,259
31,808,428
11,712,463
9,928,696
6,687,885
2,733,873

Number reTotal tax. porting
nonet
income.

Per
cent of
total
num- Gross income. Deductions.
ber in
each
State.

Deficit.

$5,112,068
2,976,913
668,743
560,212
166,549

$619,181
6,598,863
3,913,183
1,443,291
1,065,165
371,878

850
779
684
887
989
1,196

61.15
53.36
62.13
59.65
64.60
76.08

$11,072,645
7,910,202
16,174,452
12,134,030
34,214,709
56,178,901

$22,481,702
10,927,709
18,579,345
16,415,619
42,484,203
67,974,775

$11,409,057
3,017,507
2,404,893
4,281,589
8,269,494
11,795,874

$2,780,536
4 196 592
3,702,438
2,103,079
590,931

$619,181
1,486,795
936,270
774, 548
504,953
205,329

$487, 130
3 ,962, 299
5 ,747 T75
5 ,792, 366
3,590, 880
1,285, 945

700
566
369
414
804
1,108

29.86
22.45
18. 51
19.39
34.70
46.50

$12,697, 495
13,286, 975
23 641 1T>
16,692, 130
90 999 003
118,329, 398

$14,934,862
14,615,121
25,441,543
19,068,655
97,465,238
130,466,029

$2,237,367
1,328,146
1,800,431
2,376,525
6,466,235
12,136,631

$5,458,102
58 384 268
71,857,906
83,513,277
59 574 015
32,527,304

o. 33?
q' 418
8, 083
6, 457
6 003
7, 784

51.89
51.27
50.63
43.88
47.04
51.27

I)

o
ui

ARKANSAS.

1916
1917
1918
1919
1920
1921

2,344
2,521
1,993
2,135
2,317
2,383

1,644
1,955
1,624
1,721
1,513
1,275

70.14
77.55
81.49
80.61
65.30
53.50

$73,232,318
233,567, 265
260,218 521
393,739,652
291,992 602
152,850,457

$48,440,927
209,567,272
239 938 980
365,974, 869
272,287,967
143,364,964

$24, 791, 391
23, 999, 993
20 970 541
27, 764, 783
19, 704
485, 493

$487, 130
1,181, 763
1 550. 783
2, 089, 928
1, 4S7, 810
695, 014

CALIFORNIA.

1916
1917
1918
1919
1920
1921

17,986
18,369
15,964
14,716
14, 865
15,181




8 654
951
7, 881
8, 259
7, 87?
7,397
8j

48.11
48.73
49.37
5612
52.96
48.73

$962.254. 619
3, 563,403, 039
2, 227,100, 624
3, 294,089, 553
3, 227,188, 188
2, 728,823, 850

$682.302 050
241,142, 130
2, 000,328, 971
2, 951,489, 881
9 944,363, 135
2, 534,639, 568

$279,952,569
322,260 900
226,771, 653
342,599, 672
282, 825, 053
194,184, 2S2

458, 10?
15, 877, 0?7
18, 771,872
26, 532,275
99, 169, 485
16, 231, 027

$42, 506 S41
53,086, 034
56,981, 002
37,404 530
16, 296, 277

$205,786 304 $304,631, 4?7
235 674
281 485, 0 ? 5
311,423 815
356,397, 842
357, 827; 393
435,665, 151
919 731
1 002 619 00Q
816,108,871
924,658, 590

$98,845,123
45 810 746
44,974,027
77,837,758
82 887 321
108,549,719

o
o
g

COLORADO.
os
o
3
co
,°

1916
1917
1918
1919
1920.

7,479
7,618
7,170
6,704
6,812
6,559

L 1921

2,986
3,539
3,273
3,107
2,976
2,340

39.93
46.46
45. 65
46.35
43. 69
35.68

$238,993, 105
673, 894,965
654, 000,372
807,999, 998
870,395, 990
486,204, 976

$181,949,887
577,133,647
579,790,512
728, 712, 201
804,361,156
452,163,931

$57,043, 218
96,761, 318
74,209, 860
79,287, 797
66,034, 834
34,041, 045

$1,115, 854
4,743,980
5, 504,966
6,237,031
5,135, 565
2,716,262

$9,912,117
22, 528,858
11,353,470
7,666,301
3,248,521

$1,115, 854
14,656,097
28, 033, 824
17,590, 501
12, 801,866
5,964,783

4,493
4,079
3,897
3,597
4,219

60. 08
53. 54
54.35
53.65
56.31
64.32

$42, 771, 522
48,956, 851
79,061,007
165, 788,176
173, 583, 367
318,578,783

$55,812,044 $13,040, 522
12,506,521
61,463,372
11,039,270
90,100,277
16,828,247
182, 616,423
18,021,558
191, 604, 925
134,544,456
453,123,239

1,756
1,713
1, 550
1,393
1,699
2, 530

36.19
34.43
32.30
31.62
36.42
51.64

$52,446,99
104,108, 81,
467,955, 823
217,982,006
498,359,480
608,015, 533

$65,489,719
114,122, 812
478, 738,742
261,089, 505
557, 586,834
675, 599,235

3,836

CONNECTICUT.
4 852
4 976
4,799

1916
1917
1918
1919
1920
1921

4,405

4 665
4,899

3,096
3,263
3 249
3,012
2,966
2,369

63.81
65.57
67.70
68.38
63.58
48.36

$834,382,109
1, 578, 754,496
1,511, 534,787
1, 553, 856,933
1,461,129,326
739,116, 250

$645,170,710 $189,211, 399 $3,713,384
1,396, 898,951
181, 855, 545
7,999,281
1, 349, 211,401
162,323, 386 12,028,383
1, 378,099,138
175,757, 795 13,944,182
1,361,135,831
8,099,396
99,993, 495
683, 810, 083
4,669,300
55,306,167

$36,743,412
53,443,796
25,093,621
10,265', 333
2, 841, 512

$3
44
65
39

713 384
742 693
472 179
037 803

18,364 729
7 510, 812

$13,042,728
10,013,997
10,782,919
43,107,499
59,227,354
67,583,702

o

DELAWARE.
1916
1917
1918.
1919
1920

1921

554

960
1,071
. .

616

688

384

816
809

466
401

918

383

57.71
57.52
55.81
57.11
49.57
41.72

$221,569,789
810,771,861
437,050,491
334, 790,234
329,059,961
81,777, 825

$85, 298, 891
682,294,433
390,320, 419
298,110,694
303, 832,536
75,721,042

$136,270,898
128,477, 428
46,730. 072
36, 679, 540
25,227, 425
6,056, 783

$2,894,425
5,891, 878
3,421, 919
3, 051, 705
2,265, 736
487,134

$23,262,737
16,515, 846
5, 537,152
1,397,267
456,701

$2, 894,425
29,154,615
19,937, 765
8, 588, 857
3,663, 003
943, 835

406
455
304
350
408
535

42 29
42 48
44. 19
42. 89
50. 43
58.28

$2, 238,316
12, 234, 950
6,435, 757
17, 887, 479
35,035,785
91, 783, 432

$3,537,004
20,332,859
8,374,759
20, 500,858
41,152,812
105,310,136

$1,298,688
8,097,909
1,939,002
2,613,379
6,117,027
13,526,704

$16,179,420
11, 230, 568
9,794, 570
19,550, 946
56,250, 769
80,010, 719

$18,191,800
12,944,624
11,126,854
22,484,793
59,886,681
91,823,143

$2,012,380
1,714,056
1, 332,284
2,933,847
3,635,912
11,812,424

3
o
o
g

DISTRICT OF COLUMBIA.
1916
1917
1918
1919
1920
1921

1,130
1,263

719
995
1,183
1,258




653
821

552
659
659

716

57.79
65.00
76.77
66.23
57.16
56.92

$242,882,222
265,653,938
177, 578,447
212,922, 598
225,380, 949
220,704,491

$201,421,241
231, 260,378
162,477,947
183,175,905
201, 014,376
200, 492, 531

$41,460, 981
34,393, 560
15,100, 500
29,746, 693
24,366, 573
20,211, 960

$778,274
1,759,629
1,260, 716
2, 380,341
1,988,177
1,701,107

$2,357,528
3, 532,138
4,031,164
1,688,492
1,720,399

$778,274
4,117,157
4,792, 854
6,411, 505
3,676, " "
3,421, 506

477 42. 21
442
167
336
494
542

35. 00
23. 23
33. 77

42. 84
43. 08

O
CD

TABLE 12.—Corporation return by years—State tables—Continued.
FLORIDA.
Corporations reporting no net income.

Corporations reporting net income.

Year.

1916
1917
1918
1919
1920
1921

Total
number of
corporations.

2,869
2,991
3,023
2,845
3,229
3,472

Per
Num- cent of
ber re- total
porting num- Gross income. Deductions.
net in- ber in
come. each
State.
1,518
1,868
1,685
1,671
1,842
1,646

52.91
62.45
55.74
58.73 '
57.05
47.41

$81,477,552
195,027,934
242,617,632
271,609,675
297,169,272
211,881,821

$63,806,729
176,350,430
228,544,193
246,324,109
274,752,149
195,715,463

War profits
Net income. Income tax. and excess
profits tax.

$17,670,823
18,677,504
14,073,439
25,285,566
22,417,123
16,166,358

$351,040
927,450
1,116,151
1,967,666
1,703,217
1,245,897

Per
Num- cent of
ber re- total
Total tax. porting num- Gross income. Deductions.
no net ber in
income. each
State.

Deficit.

47.09
37.55
44.26
41.27
42.95
52.59

$19,142,666
31,608,322
34,744,745
52,270,145
111, 880,974
126,633,887

$23,491,838
37,096,960
40,173,215
63,604,681
120,093,378
142,700,737

$4,349,172
5,488,638
5,428,470
11,334,536
8,212,404
16,066,850

28.04
19.11
21.12
21.11
1,673 37.18
2,480 54.54

$29,501,342
61,898,474
105,265,822
62,827,382
295,237,068
314,385,441

$34,977,389
67,594,447
111, 618,275
68,915,504
316,192,673
353,659,414

$5,476,047
5,695,973
6,352,453
6,088,122
20,955,605
39,273,973

30.65
32.42
29.79
31.48
31.09
46.34

$4,992,900
2,509,355
10,986,517
4,617,435
18,593,554
67,553,636

$6,248,044
2,864,936
11,871,365
6,065,435
19,703,976
76,247,678

$1,255,144
355,581
884,848
1,448,000
1,110,422
8,694,042

$1,473,619
1,889,324
2,347,308
2,215,839
980,522

$351,040
2,401,069
3,005,475
4,314,974
3,919,056
2,226,419

1,351
1,123
1,338
1,174
1,387
1,826

SI, 082,190
12,312,967
28,978,044
21,352,256
13,504,338
4,409,673

1,334

$8,826,790
23,949,078
14,856,661
8,755,364
1,790,683

$9,978,511
5,931,355
7,941,189
14,986,095
682,811

$889,751
11,381,001
8,014,383
11,037,781
19,228,745
1,605,477

175
200
143
164
166
272

GEORGIA.
1916
1917
1918
1919
1920
1921

4,758
4,956
4,384
4,420
4,500
4,547

3,424 71.96
4,009 80.89
3,458 78.88
3,487 78.89
2,827 62.82
2,067 45.46

$251,095,946
746,428,340
875,848,992
958,377,060
862,291,616
412,283,727

$194,587,307
673,277,614
803,706,316
874,906,304
800,573,164
381,247,113

$56,508,639 $1,082,190
73,150,726 3,486,177
72,142,676 5,028,966
83,470,756 6,495,595
61,718,452 4,748,974
31,036,614 2,618,990

947
926
933

HAWAII.
1916.
1917.
1918.
1919
1920.
1921

571
617
480
521
534
587




396
417
337
357
368
315

69.35
67.58
70.21
68.52
68.91
53.66

$101,055,901
165,807,789
125,980,474
189,325, 500
235,457,131
90,392; 439

$55,351'
127,804,'
101,956,1
148,402,774
177,172,471
79,807,502

$45,704,636
38,002,867
24,023,809
40,922,726
58,284,660
10,584,937

$889,751
1,402,490
2,083,028
3,096,592
4,242,650
922,666

3
o
o

IDAHO.
1916
1917
1918
1919
1920
1921

1,780
1,889
1,184
1,690
1,771
1,706

969
1,084
657
951
893
601

54.44
57.38
55.49
56.27
50.42
35.23

$37,741,867
136,418,190

91,825,305
139,493,420
128,387,434
49,405,234

$26,924,633
121,466,771
84, 520,111
128,094, 293
118,603,529
47,176,023

$10,817,234
14,951,419
7,305,194
11,399,127
9,783, 905
2,229,211

$212,526
733, 739
607, 507
866, 210
740,061
122,845

$1,763, 713
1,226,387
884, 225
637, 861
80,464

$212,526
2,497,452
1,833, 894
1,750, 435
1,377, 922
203,309

811
8051
527 S
739|
878!
1,105!

45.56
42.62
44.51
43. 73
49.58
64.77

$15,014, 845 8,480!
219,018, 819 7,990
278,662, 236 7,486!
189,321, 721 6, 422'
149,048, 598 7, 714
61,308,578 11,012,

38.67
35. 69
36.69
31.77
36. 51
49.17

$9,002,772
13,401, 090
10,352, 798
19,512, 348
55,969, 543
63,281,973

$10,936,899
15,355,242
11,956,453
22,041,724
61,654,627
73,591,353

$1,934,127
1, 954,152
1,603,655
2,529,376
5,685,084
10,309,380

ILLINOIS.
1916
1917
1918
1919
1920
1921

21,931
22, 389
20,406
20, 214
21,127
22,396

13,451
14, 399
12,920
13, 792
13,413
11,384

61.33 $3,168,454,041 $2,406,308,629 $762,145,412 $15, 014, 845
64. 311 7,676,120,612 6,542,362,526 1,133,783,726 53, 593,281; $165,425,538
215,810,2611
63.31 8,460,298,970 7,700,973,388 759,325,582 62,851,975
0,2611
122, 707, 710
68.23 9,437,663,058 8,604, 505, 388 833,157,670 66,614,011
7,
93,230,711
63. 49 9,334,087,216 8,656, 906, 942 677,180, 274 55, 817, 886j
0,712
28,202/"
50.83 6, 744,818,667 6,363,674,214 381,144,453 33,106, 447
2,131

$189,184,120 $217,780,179 $28, 596,059
408,337, 235 451,077,084 42, 739,849
408, 944, 552 443,295,049 34,350,497
4,179,415, 874 4,265,445,076 86,029,202
2,967,631,391 3,112,951,477 145,320,086
3, 758,752,152 4,116,064,205 357,312,053

o

INDIANA.

1916
1917
1918
1919
1920
1921

8,546
9,019
8,589
8,788
9,275
9,397

5,881
6,849
6,090
6,227
5,885
4,991

68.82
75. 94
70.90
70.86
63.45
53.11

$459,263,546
1,453, 704, 767
1,357, 050, 335
1,578, 739, 596
1,728,056,078
1,005, 748,132

$357,512,178 $101,751,368
1,315, 381,900 138,322,867
1,242,903, 859 114,146,476
1,436, 367, 738 142, 371, 858
1,599,891,865 128,164, 213
77,168,148
928,579,984

$2,001,337.
6,381,338
8, 569, 053
10, 732, 348
9, 809,924
6,264, 2111

CO

$21, 797, 831
31,922,488
22,683, 354
17,653,466
6,213,639

$47, 847, 292
106, 863,962
119,313,764
156,121, 599
463,026, 255
534, 323,814

$2,001,337
28,179,169
40,491, 541
33,415, 702
27, 463,390
12,477, 850

$55, 833,280
116,849,798
130,520,012
168,946,885
497,993,861
601,321,503

$42, 266,433
86,497, 476
95,619,609
130, 764, 441
409,450, 293
421, 721,046

$58,321,696 $16,055,263
4,058, 366
90, 555, 842
101,682,452
6,062, 843
142,103,366 11,338, 925
435, 895,156 26,444, 863
459,671,636 37,950,590

$7,985,988
9,985, 836
11,206,248
12,825, 286
34,967,606
66,997, 689

IOWA.
1916
1917
1918
1919
1920
1921

9 064
9,288
8,257
7,798
8,899
8,643




5 855
6,423
5,825
5,373
5,497
4,494

64 60 $265,972,786 $208,362,402
759,982,658
837, 831,971
69.15
70. 55
839, 521,038
778, 528, 539
68.90 1,102,603,896 1,030,794, 547
896, 721,344
61.77
956,667,062
52.00
621,262,882
656,579,966

$57,610,384 $1,113,903
77,849, 313 3, 760,362
60,992,499 4,759,693
71,809, 349 5,259, 785
59,945, 718 4,422,431
35,317,084 2,729,111

1-3

$8, 756, 966
11,340,899
8, 863,099
4,992,136
1,454,638

$1,113,903
12,517,328
16,100, 592
14,122, 884
9,414, 567
4,183, 749

3,209 35. 40
2,865 30.85
2,432 29.45
2,425 31.10
3,402 38. 23
4,149 48.00

3
o
o
g

TABLE 12.—Corporation return by years—State tables—Continued.
KANSAS.
Corporations reporting no net income.

Corporations reporting net income.

Year.

Total
number of
corporations.

Number reporting
net income.

Per
cent of
total
n u m - Gross income.
ber in
eacli
State.

Deductions.

"War profits
Net income. Income tax. and excess
profits tax.

Number reTotal tax. porting
nonet
income.

Per
cent of
total
num- Gross income. Deductions.
ber in
each
State.

Deficit.

in
1916
1917.
1918
1919
1920
1921

4,467
4,604
4,474
4,531
4,658
4,749

3,299
3,680
3,353
3,436
3,202
2,852

73.85
79.93
74.94
75.83
68.74
60.05

$352, 747, 535
803,041,896
722,919,437
953,144,030
1,111,082,200
791,541,272

$248,676,965
681,645,684
641,124, 893
836, 892,309
1, 006, 481,468
703,991,679

$2,073,911
5,954,921
7,617,014
9,771,492
8,962,188
7,505,059

$104,070, 570
121,396, 212
81, 794, 544
116,251, 721
104,600, 732
87,549, 593

$13,656,954
12,002. 469
11,216, 422
7,675,582
7,596,108

$2,073,911
19,611,875
19,619,483
20,987,914
16,637, 770
15,101,167

1,168
924
1,121
1,095
1,456
1,897

26.15
20.07
25.06
24.17
31. 26
39.95

$18, 727,107
59,606,596
56, 745,783
80,387,217
354, 340, 288
375,340,061

$21, 275, 294
64, 876, 833
62,390,170
87,716,944
373, 460, 386
397,587,581

$2, 548,187
4,270,237
5,644,387
7,329,727
19,120,098
22,247,520

5,405
5,580
4,307
4,571
4,804
4,757

3,439
3,853
3,143
3,075
3,079
2,617

63.63
69.05
72.97
67.27
64.09
55.01

$278,007,892
652,268,827
707, 866,437
639, 458,091
832, 738, 581
444,349,329

$211,488,773
569,373,083
638,044,885
568, 869,330
757,869,502
412,471,737

$66; 519,119
895,744
821, 552
588, 761
869,079
877,592

$1,303,454
3, 845,351
5, 740,279
5,459,932
5,702,090
2,498,252

$13, 545,372
18,238, 657
9,811,172
11,203,149
2,273,498

$1,303,454
17,390, 723
23,978, 936
15,271,104
16,965,239
4,771,750

1 966
1 727
1 164
1 496
1, 725
2,140

36.37
30.95
27.03
32.73
35.91
44.99

$22,524,658
44,825,291
37,744,851
70,249,155
152,151,464
219,658,706

$28,086,178
48,995,225
41,447,394
76,695,661
165,017,410
253,965,378

$5,561,520
4,169,934
3,702,543
6,446,506
12,865,946
34,306,672

$1 047 775
557 639
18,300,881
22 785 950
15 427 607
3, 905, 935

,325
983
1 ,104
1 ,311
1 ,924
2,417

35 76
24 00
30.16
32 77
44 08
54 07

$23,877,120
48, 028,484
38,143,415
99,716,348
302,041,114
334,891,,'

$29,807,109
54,682,215
43,538,399
107,905,977
328,924,798
375,023,151

$5,929,989
6,653, 731
5,394,984
8,189,629
26,883,684
40,131,350

LOUISIANA.
1916
1917
1918
1919
1920
1921

3 705
4 096
3, 661
4,001
4, 365
4, 470




2, 380
3, 113
2, 557
2, 690
% 441
2,053

64. 24
76. 00
69. 84
67. 23
55. 92
45. 93

$211,202,896 $158,569,779
646,421,493
734,600,111
674,389,226
731,556, 847
950, 986, 340 862,029,140
753,264,396
820, 556,035
452,748,646
479,873,646

$52,633,11
88,178,618
57,167,621
88,957,200
67,291,639
27,125,000

$1,047,775
4,178,419
4,607,542
6,885,473
5,170,935
2,213,867

$13,379,220
13,693,339
15,900,477
10,256,672
1,692,068

o
o

KENTUCKY.
1916
1917
1918
1919
1920.
1921,

H

o
o

MAINE.
1916..
1917
1918
1919.
1920
1921

3,084
3,311
2,469
2,841
2,830
2,994

1,94U
9, 390
1,496
1,908

63.2C
72.18
60.59
67.16
1 737 01.38
1,595 53.27

$167,998,563
402,801,390
284,018, 735
489,053,461
540,634,952
352,668,492

$129,685,789
346,976,800
258,767,107
440,295,200
496,799,284
322,183,143

$38,312,774
55,824,590
25,251,628
48,758, 261
43,835,668
30,485,349

$744,773
2,756,969
2,063,445
3,833,086
3,529,959
2,552,345

$5,325,557
5,934,284
6,991,671
5,278, 815
2,549,674

$13,373,544
23,291,207
14,779,353
7,465,473
2,457,211

i $1,658,036
18,699,793
30,116,417
22, 249,481
13,879,4871
8,095,320

$26,270,026
22,297,897
31,452,603
36,377,598
100,927,621
177,443,735

$744,773
8,082,526
7,997,729
10,824,757
8,808, 774
5,102,019

$30,206,459
25,773,511
37,942,623
43,525,673
109,309,788
211,930,901

$3,936,433
3,475,614
6,490,020
7,148,075
8,382,167
34,487,166

$25,604,140
59,272,099
66,213,097
79,402, 434
253,929,061
296,177,658

$30,268,153
67,167,550
71,088,614
88, 053,285
276,694,572
333,938,370

$4,664,013
7,895,451
4,875,517
8,650,851
22,765,511
37,760,712

MARYLAND.
1916.. .
1917
1918
1919
1920
1921.

4,039
4,250
3,498
3,885
4,662
4,246

2,584
2,897
2,529
2,647
3,012
2,073

63.98
68.16
72.29
68.13
64.61
48.82

$443,382,1031
949, 855,3931
929,339,590!
904,191,353
941,296,390
722,857,528

$356,098,100
839,963,810
844,577,898
810,223,989
864,394,371
660,066,330

$87,284,003 $1,658,036
109,891,583
5,326,249
84,761,692
6,825,210
93, 967,364 7,470,128
76,902,019
6,414,014
62,791,198
5,638,109

1,455!
1,353!
969i
1,238!
1,650!
2,173

36.02
31.84
27.71
31.87
35.39
51.18

3

MASSACHUSETTS.
1916
1917
1918
1919
1920
1921

13,273
13,799
12,622
13, 286
14,150
14,837

8,350 62.91 $1,772,712,308 $1,305,208,646 $467,503,662 $8,927,594
9,849 71.37 5,023,176,479 4,191, 441,155 831,735, 324 40,442,865
8,501 67.35 5,871, 704, 085 5,258, 807,852 614, 896, 233 44,594,530
8,894 66.94 5,826,613,819 5,172,057,105 654,556, 714 51,101, 030
8,142 57. 54 4,874,334,665 4,471,807,154 402,527,511 32,660,529
7,199 48.52 3,463,117, 234' 3,185,306,688 277, 810, 546 24,464,732

$8,927,594
$96, 781,840 137,224,705
229,493, 756 274, 088,286
117,830, 266 168,931,296
55,186,544
87,847,073
22,474,481
46,939,213

o
4,9231
3,950
4,121
4,392
6, 008
7,638

37.09 $153,413,973 $181, 500,346
351,903,741
28.63
325,363,706
445, 383,973
32.65
377, 740,551
557, 847,895
33.06
495,981,643
42.46 2,164,242,312 2,363,383,130
51.48 1,621,932,693 1,872,422,640

3,461
2, 831
3,070
2, 989
4, 168
6,217

$84,176, 870 $97.969,398 $13,792,528
35.23
182,288, 812 213^ 693,864 31,405,052
28.33
181, 480,106 199,972, 642 18,492,536
34.03
159, 533, 186 176, 489,390 16,956,204
31.05
49,535,366
38.34
757,220, 766 806,756,132
54.41 1,219,593,453 1,400,088,545 180,495,092

$28,086,373
26, 540,035
67,643,422
61,866,252
199,140,818
250,489,947

Q
O

g

MICHIGAN.
1916
1917
1918
1919
1920
1921

9,021
9,626
10,872
11,426




7,162
5,951
6,637
6,704
5,209

64.77
71.67
65.97
68.95
61.66
45.59

180,450,
979.253,
055,263,
832,177,
645.254,
345,423,

$805,196,782 $375,253,744
2, 671,503,384 307,749, 892
2,716, 534,820 338, 729,021
3,314,403,199
517, 774,681
3,243,208,851
402,047, 385
2,094,119,198
251,304,416

$7,362,945
14,575, 906
24, 842,977
38,506,222
32,182, 837
19,037,623

$7 362,945
$46,392,602
60 968,508
118,332, 316 143 175,293
121,060,455 159,566,677
70,437,948 102 620, 785
42,811,466
61, 849,089

CO

TABLE 12.—Corporation returns by years—State tables—Continued.
MINNESOTA.
Corporations reporting no net income.

Corporations reporting net income.

Total
Year.

1916
1917
1918
1919
1920
1921

number of

9,276
9,486
8,576
8,588
9,315
9,177

Number reporting
net income.

Per
cent of
total
num- Gross income.
ber in
each
State.

5,916 63.78
7,235 76.27
5,787 67.48
5,946 69.24
5,821 62.49
4,710 51.32

Deductions.

War profits
Net income. Income tax. and excess
profits tax.

Per
Num- cent of
ber re- total
Total tax. porting num- Gross income. Deductions.
nonet ber in
income. each

Deficit.

State.

$746,083,812
$540,398,483 $205,685,329
2,216,876,197 1,943,428,530 273,447,667
1,878,316,708 1,740,215,448 138,101,260
2,053,409,031 1,862,975,672 190,433,359
148,473,971
2,233,521,506 2,085,047,535
61,611,676
1,305,870,652 1,244,258,976

$4,053,243
13,014,902
12,384,015
15,633,731
10,725,653
5,019,706

$4,053,243
48,898,270
35,545,623
35,325,303
23,338,489
8,476,750

3,360
2,251
2,789
2,642
3,494
4,467

36.22
23.73
32.52
30.76
37. 51
48.68

$52,271,961
150,251,711
102,080,351
99,093,959
472,701,059
779,803,329

$64,481,856
169,113,049
112,249,197
110,578,948
497,477,966
848,513,226

$12,209,895
18,861,338
10,168,846
11,484,989
24,776,907
68,709,897

$222 380
1,927,457
3,180,341
3,765,160
3,280,929
616,643

505
380
260
259
558
729

30 55
20.98
22.97
18.04
35.47
47.09

$11 018 624
16,105,509
18,596,344
16,710,429
86,484,733
78,358,022

$12 733 623
17,502,868
20,290,778
17,987,984
94,071,006
87,742,228

$1 714 999
1,397,359
1,694,434
1,277,555
7,586,273
9,384,206

$4,347,717
$42,990,749 57,452,011
84,412,911 103,399,779
48,833,070 70,928,260
30,379,442 48,149,874
8,806,173 19,623,827

5,361
5,536
5,038
4,024
4,997
6,397

$35,883,368
23,161,608
19,691,572
12,612,836
3,457,044

O

in

MISSISSIPPI.
1916
1917
1918
1919
1920
1921

1 653
1,811
1,132
1,436
1,573
1,548

1 148 69.45
1,431 79.02
872 77.03
1,177 81.96
1,015 64,53
819 52.91

$48 355,712
183,632,659
133,113,464
214,347,116
207,688,946
95,826,313

$36,972 856
169,918, 500
121,869,413
195,644,549
190,314, 891
90,639,058

$11,382,856
14,814,159
11,244,051
18,702,567
17,374,055
5,187,255

$222,380
743,089
887,277
1,396,154
1,350,204
369,659

$1,184,368
2,293,064
2,369,006
1,930,725
246,984

MISSOURI.
1916
1917
1918
1919
1920
1921

14,262
14,840
13,332
12,764
13,428
13,735




8,901
9,304
8,294
8,740
8,431
7,338

62.41
62.70
62.21
68.47
62.79
53.43

$971,129,331
3,058,064,523
3,087,626,983
3,446,312,072
3,365,585,313
2,276,260,673

$748,498,729 $222,630,602 $4,347,717
2,754,845,249 302,119,274 14,461,262
2,828,707,581 258,919,402 18,986,868
3,159,804,842 286,507,230 22,095,190
3,139,282,813 226,302,500 17,770,432
2,146,880,221 129,380,452 10,817,654

37.59 $117,530,228 $136,530,200 $18,999,972
186,291,251 204,848,660 18,557,409
37.30
37.79 209,591,434 230,125,289 20,533,855
31.53 219,719,520 245,881,772 26,162,252
37.21 814,725,610 866,275,232 51,549,622
46.57 1,029,103,368 1,119,302,987 90,199,619

O

MONTANA.
1916.
1917,
1918.
1919.
1920.
1921.

3,613
3,774
3,804
3,337
3,571
3,782

55.88
2,019
2,430 64.39
2,359 62,01
1,770 53.04
1,586 44.41
1,183 31.28

$107,727,076
235,705,796
312,680,643
189,172,306
160,983,049
88,670,129

$74,146,767
204,403,129
283, 859,392
174,304,332
149,451,326
82.565, 728

$33,580,309
31,302,667
28,821,251
14,867,974
11, 531,723
6,104,401

$663,332
1,535, 490
2,525,085
1,123,195
866,056
457,660

$2,355,826
2,938, 745
633,625
377,915
110,068

$663 332
3,891,316
5,463, 830
1,756,820
1,243 971
567, 728

1,594
1,344
1,445
1,567
1,985
2, 599

44.12
35.61
37.99
46.96
55.59
68.72

$10,635,369
22,230,448
50,398,752
53,643,019
73,215,438
90,998,781

$14,131,910
26,184,995
54,083,214
59,639,442
SQ, 454,114
105,396,619

$3,496,541
4,954,547
3,684,462
5,996,423
13,238,676
14,397,838

$4,486,426
5,623,711
5,092,741
2,718,130
771,060

$701 490
6,728 556
8,259, 550
8,448,905
5,214 041
2,244,920

1 232
799
1 084
995
1,760
2, 645

27.01
17.06
24.28
22.06
36.12
51.94

$10,143,256
30,670,212
62,971,373
57,433,369
274,138,657
274,343,832

$12,330,109
33,480,071
67,016, 783
62,297,550
296,109,793
298,498,498

$2,186,853
2,809,859
4,045,410
4,864,181
21,971,136
24,154,666

NEBRASKA.
1916
1917,
1918
1919
1920
1921

4,561
4,684
4,464
4,510
4,873
5,092

3,329
3,885
3,380
3,515
3,113
2,447

72.99
82.94
75.72
77.94
63. 88
48.06

$144,812,843
551,995,588
616,667,889
813,246,571
602,409,992
387,099,433

$109,069,989
505,806,303
582,794,905
768,086,408
570,718,997
368,621,111

$35,742,854
46,189,285
33,872,984
45,160,163
31,690,995
18,478,322

$701,490
2,242,130
2,635,839
3,356,164
2,495,911
1,473,860

o

NEVADA.
1916
1917
1918
1919
1920
1921

939
1,051
440
958
1,193
1,244

318
399
206
285
338
274

33 87
37.97
46.82
29. 75
28.33
22. 03

$14 092 883
37,300,647
26,650,807
41,423,847
29,808,766
20,657,513

$10,314,571
33,495,623
24,362, 580
38,087,597
27,776,686
19,325,470

$3,778,312
3,805,024
2,288,227
3,336,250
2,032,080
1,332,043

$75,148
192,815
206,667
245,196
150,371
84,793

$238,652
232,308
163,516
82,095
41,841

$75,148
431,467
438,975
408, 712
232, 466
126,634

621
652
234
673
855
970

66.13
62.03
53.18
70.25
71.67
77.97

$7 579 762
5,894,113
6,311,254
8,611,488
16,782,073
18,351,356

$9,671,820
8,570,568
8,188,004
10,936,425
21,663,702
22,646,280

$2,092,058
2,676,455
1,876,750
2,324,937
4,881,629
4,294,924

$285,939
3,181,312
17,636,174
5,977,204
3,307,959
1,625,876

304
287
278
276
312
430

28.90
24.38
21.80
27.52
31.39
42.12

$10,504,791
13,146,053
9 138,901
9,189,118
45,528,821
83,215,490

$11 888,712
14 451,022
10 733 344
10, 106,324
48, 705,436
88, 091,047

$1, 383, 921
1,304, 969
1 •W4 4-13
917, ?06
3,176,615
4, 875, 557

NEW HAMPSHIRE.
1916
1917
1918
1919
1920
1921

1,052
1, 177
1 ?!7f>
1,003
994
1,021




748
890
997
727
682
591

71.10
75.62
78.20
72.48
68.61
57.88

$85,002,478
151,484,964
402,598,697
211, 782,100
214,581,450
141,379,061

$70,140,754
135,165,918
360,375,151
186, 276,650
197,519,600
128,666,088

$14, 861,724
16,319,046
42, 223,546
25, 505,450
17, 061, 850
712,973

$285,939
575,915
3,098,857
1,938,115
1,332,473
1,023,270

M

$2,423,397
14,537,317
4,039,089
1,975, 486
602,606

9

o
o

8

TABLE 12.—Corporation returns by years—State tables—Continued.
NEW JERSEY.
Corporations reporting net income.

Year.

Total
number of
corporations.

9,777
10,112
8,807
9,392
9,896
10,631

1916
1917
1918
1919
1920
1921

Per
Num- cent of
ber re- total
porting num- Gross income. Deductions.
net in- ber in
come. each
State.
5,750
6,222
5,503
6,035
5,875
5,545

58. 81 $1,015,845,736
61.53 2,123,440,753
62.48 2,270,839,740
64.26 2,945,523,469
59.37 3,418,065,435
52.16 2, 220,207,819

$770,138,825
1,867,148,609
2,079,821,015
2,690,953,454
3,227,279,840
2,065,999,069

Corporations reporting no net income.

War profits
Net income. Income tax. and excess
profits tax.

$245,706,911 $4,819,514
256,292,144 12,064,685
191,018,725 16,469,206
254,570,015 19,584,420
190, 785,595 14,875,307
154,208,750 12,797,533

$35,216,004
43,201,254
45,748,068
18,425,813
13,137,268

Per
Num- cent of
ber re- total
Total tax. porting num- Gross income. Deductions.
no net ber in
income. each
State.
$4,819,514
47,280,689
59,670,460
65,332,488
33,301,120
25,934,801

4,027 41.19
3,890 38.47
3,304 37.52
3,357 35.74
4,021 40.63
5,086 47.84

Deficit.

$85,875,061 $100,473,717 $14,598,656
260,604,130 278,178,033 17,573,903
287,836,252 329,234,541 41,398,289
507,688,469 593,778,908 86,090,439
531,960,098 618,167,551 86,207,453
765,604,342 855,574,759 89,970,417

w
H

l
O

NEW MEXICO.
1916
1917
1918
1919
1920
1921

.. .

979

1 103
965
940
797
961

474
542

558
494
411
392

48.42
49.14
57.82
52.55
51.57
40.79

$38,929,154
77,131,581
77,236,222
57,550,264
49,452,650
39,044,128

$3,782,125
8,998,214
9,791,690
17,737,095
18,251,615
34,907,720

$4,886,261
11,334,544
12,046,965
19,693,268
21,699,091
39,615,141

$1,104,136
2,336,330
2,255,275
1,956,173
3,447,476
4,707,421

$6,025,476,249 $2, 274,661,422$44,464,771
!
,
$44,464,771 16,855 37.76 $662,271,248
13, 773,437,056 2,201,115,746 105,625,319 $288,845,332 394,470,651 16,264 35.25 1,163,881,359
13,792,501,557 2,153,317,770 171,758,980 635,547,519 807,306,499 19, 775 41.60 1,751,135,496
16,264,233,001 2,392,486,064 196,187,661 305,280,094 501,467,755 18,024 37.17 1,919,255,589
20,127,849,971 1,958,629,723 167,141,669 188,051,015 353,192,684 25,146 45.31 5,354,318,214
14,532,519,655 1,136,363,439 100,847,002
67,633,509 168,480,511 30,222 52.47 7,430,255,001

$801,492,479
1,303,348,173
1,920,890,266
2,112,305,354
5,825,586,112
8,332,230,896

$139,221,231
139,466,814
169,754,770
193,049,765
471,267,898
901,975,895

$23,790,959
62,538,693
70,607,478
53,276,632
45,466,668
36,866,678

$15,138,195
14,592,888
6,628,744
4,273,632
3,985,982
2,177.450

$303,499
677,816
598,115
317,342
306,396
162,787

$2,526,876
679,354
259,796
188,992
53,752

$303,499
3,204,692
1,277,469
577,138
495,388
216,539

505
561
407
446
386
569

51.58
50.86
42.18
47.45
48.43
59.21

NEW Y O R K .
1916
1917
1918
1919
1920
1921

44,632
46,144
47,535
48.494
55.495
57,596




27,777
29, 880
27, 760
30, 470
30,349
27,374

62.24
64.75
58.40
62.83
54.69
47.53

$8,300,137,671
15,974,590,512
15,945,819,327
18,656,719,065
22,086,479,694
15,668,883,094

•Q
O

g
i

NORTH

1916
1917
1918
1919
1920
1921

5,021
5,155
4,212
4,396
4,812
4,914

3,438
3,986
3,362
3,501
3,143
2,529

68.47
77.32
79.82
79.64
65.31
51.47

$284,767,644
698,770,100
879,192,164
1,038,581,596
1,062,447,593
688,791,323

$223,884,841
607,161,979
772,163,987
923,900,230
960,169, 824
623,364,736

$60,882,803
91,608,121
107,028,177
114,681,366
102,277,769
65,426,5.°"

CAROLINA.

$1,200,185
4,124, 725
6,661,419
8, 707,081
7,985,041
5,401,565

NORTH

1916
1917
1918
1919
192C
1921

2,769
3,124
2,752
2,639
2,898
2,819

2,220
2,559
2,217
2,135
1,747
1,362

80.17
81.91
80.55
80.90
60.28
48.32

$35,477,730
149,014,213
171,981,215
156,461,674
137,313,047
88,743,928

$24,813,309
139,218,605
162,080,654
147,309,645
130.445,443
84,743,249

$10,664,421
9,795,608
9,900,561
9,152,029
6,867,604
4,000,679

$16,228,373
44,016,680
21,102,835
15,985, 211
7,597,915

$1,200,185
20,353,098
50,678,099
29,809,916
23,970,252
12,999,480

1,583
1,169
850
895
1,669
2,385

31.53
22.68
20.18
20.36
34.69
48.53

$14,830,010
24,218,419
28,462,101
41,551,748
190.420,975
216,924,727

SI 8,766,847
27,609,565
31,005,502
45,214,471
205,035,251
239,349,459

$3.936,837
3,391,146
2,543,401
3,662,723
14,614,276
22,424,732

549
565
535
504
1, 151
1, 457

19.83
18.09
19.45
19.10
39.72
51.68

$4,139,530
13,319,176
17,841,974
16,911,971
69,597,256
57,795,313

$5,165,889
14,402,574
18,725,599
18,326,472
74,439,044
63,289,978

$1,026,359
1,083,398
883,625
1,414,501
4,841,788
5,494,665

30.63 $132,267,179 $155,301,837
331,020,581
294,239, 846
23.10
331,122,460
302,314,756
27.95
545,371,887
503,983,805
28.64
34.64 1,468,065,458 1,593,049,448
52.44 2,195,193,897 2,533,982,101

$23,034,658
36,780,735
28,807,704
41,388,082
124,983,990
338,788,204

DAKOTA.

$207,064
434,318
681,512
505,850
383, 888
229, 265

$1,710,368
804,465
498,789
347,667
108, 519

$207,064
2,144,686
1,485,977
1,004,639
731,555
337,784

OHIO.

1916
1917
1918
1919
1920
1921

17,660
17,615
15, 815
17, 088
18, 822
20,091

12,251
13,546
11,394
12,194
12,302
9,555

69.37 $2,093,727,399 $1,463,582,421 $630,144,978
76.90 6,247,325,248 5,310,828,473
936,483, 205
72.05 6,225,443,057 5,582,256,924
643,186,133
71.36 6,158,568,288 5,539,310,092
619,258,196
65.36 6,288,735,991 5.728,179,074
560,556,917
47.56 3,079,639,495 2, 844,171,648 235,467,847

$12,364,799
$12,364,799
42,578,494 $175,539, 209 218,117,703;
47,484,999 219,859,556 267,344,555,
99,422; 775 148,160,295!!
48,737,520
81,397,001 126,262, 551
44,865,550
19,421,710
19,459,792 38,881,502;

5,409
4,069
4,421
4,894
6,520
10,536

OKLAHOMA.

1916
1917
1918
1919
1920
1921

7,150
7,364
6,321
5,904
5,564
5,569




3,431
3,872
3,261
3,295
3,004
2,301

47.99
52.58
51.59
55.81
53.99
41.32

$240,799,628
602,833,776
488,641,109
593,992,416
839,249,463
280,335,950

$128,460,7611 $112,338,867! $2,196,340|
525,855,544:
76,978,232 3,679,908;
451,014,7971
37,626,312 2,917,199
552,370,029
41,622,387 3,018,767
782,368,569
56,880,894 4,569, 846
262,605,974
17,729,976 1,329,9741

$10,796,817
- -" """
7,407,333
5,595,254
4,984,423
1,180,362

$2,196,340
14,476,725
10,324,532
8,614,021
9,554,269
2,510,336

3,719
3,492
3,060
2,609
2,560
3,268

52.01
47.42
48.41
44.19
46.01
58.68

$16,071,038
54,361,998
154,108,455
122,333,300
289,631,316
350,706,328

$22,198,014
61,696,417
166,082,509
143,670,579
316,245,924
408,371,817

$6,126,976
7,334,419
11,974,054
21,337,279
26,614,608
57,665,489

j

o
o

B

TABLE 12.—Corporation returns by years—State tables—Continued.
00

OREGON.
Corporations reporting no net«incojne.

Corporations reporting net income.

Year.

1916
1917
1918
1919
1920
1921

Total
num- Number of ber recorpo- porting
rations. net income.
5,022
5,352
4,398
4,252
4,588
4,840

2,108
2,642
2,421
2,260
2,236
1,948

Per
cent of
total
num- Gross income. Deductions.
ber in
each
State.
41.98
49.36
55.05
53.15
48.74
40.25

$88,606,622
392,174,272
609,778,017
552,358,559
472,286,247
286,350,548

$69,874,112
357,788,383
575,083,694
504,220,151
432,764,431
269,319,824

Per

War profits
Net income. Income tax. and excess
profits tax.

$18,732,510
34,385,889
34,694,323
48,138,408
39,521,816
17,030,724

$357,644
1,633,655
2,501,848
3,148,273
2,941,646
1,302,255

$4,698,115
9,776,075
11,827,809
5,561,884
1,066,433

Total tax.

$357,644
6,331,770
12,277,923
14,976,082
8,503,530
2,368,688

Num- cent of
ber re- total
porting num- Gross income. Deductions.

no net ber in
income. each
State.
2,914
2,710
1,977
1,992
2,352
2,892

58.02
50.64
44.95
46.85
51.26
59.75

$47,184,563
51,815,922
53,616,292
126,701.583
261,327,802
244,782,121

Deficit.

$60,662,329 $13,477,766
8,403,391
60,219,313
8,074,512
61,690,804
137,129,966 10,428,383
284,525,639 23,197,837
270,953,714 26,171,593

(i

a
in

PENNSYLVANIA.
1916
1917
1918,
1919
1920.
1921.

20,460
20,834
18,473
16,944
18,827
19,806

12,899
13,544
11,996
11,100
12,012
9,665

63.04 $3,914,308,288 $2,791,861,222 $1,122,447,066
65.00 8,860,256,551 7,383,784,912 1,476,497,279
64.94 8,245,325,757 7,282,063,018 963,262,739
65.51 7,511,000,220 6,608,271,500 902,728,720
63.80 9,501,290,850 8,529,708,966 971,581,884
48.80 5.603,662,666 5,171,862,460 431,800,206

7,561
$22,276,545
$22,276,545
64,582,457 $323,313,222 387,895,679 7,290
76,232,921 309,029,821 385,262,742 6,477
72,770,211 126,208,200 198,978,411 5,844
76,272,216 132,498,630 208,770,846 6,815
36,338,551
36,786,116 73,124,667 10,141

36.96 $223,858,463 $279,582,508 $55,724,045
35.00 399,296,467 453,344,135 54,047,668
35.06 462,099,295 506,080,495 43,981,200
34.49 606,669,257 658,884,288 52,215,031
36.20 1,459,076,708 1,565,729,570 106,652,862
51.20 2,261,443,672 2,528,085,447 266,641,775

BHODE ISLAND.
1916,
1917
1918,
1919,
1920.
1921.

2,133
2,271
1,617
1,748
1,837
2,028




1,353
1,340
1,023
1,177
1,146
1,043

63.43
59.00
63.27
67.33
62.38
51.43

$238,936,962
581,878,202
658,081,073
827,427,430
645,783,316
482,554,277

$167,062,686
505,224,365
579,681,618
715,286,439
589, 838,866
437,710,694

$71,874,276 $1,395,766
76,653,837 3,502,006
78,399,455 5,271,018
112,140,991 8,411,324
55,944,450 4,558,489
44,843,583 3,793,32$

$13,734,704
30,611,745
22,621,530
7,065,400
4,654,670

$1,395,766
17,236,710
35,882,763
31,032,854
11,623,889
8,447,999

780
931
594
571
691
985

36.57
41.00
36.73
32.67
37.62
48.57

$11,059,752
33,628,582
33,405,476
50,802,282
299,582,337
215,930,001

$12,893,990
36,431,402
43,702,274
56,377,503
327,271,364
250,418,098

$1,834,238
2,802,820
10,296,798
5,575,311
27,689,027
34,488,097

Q
O

SOUTH CAROLINA.
3,915
1916
4,087
1917
3,554
1918
3,501
1919
1920. . . . 3,874
1921
3,760

2,390
2,771
2,549
2,454
2,219
1,567

61.05
67.80
71.72
70.09
57.28
41.68

$115,837,998
415,453,233
511,547,778
533,227,512
468,912,915
221,680, r —

$92,325,300
360,891,589
453,255,202
469,803,872
415,570,513
207,193,f

$23,512,698
54,561,634
58,292,576
63,423,640
53,342,402
14,486,665

$445,222
2,709,653
3,729,437
4,711,748
3,745,390
1,170,416

SOUTH

1916
1917
1918
1919
1920
1921

2,442
2,588
2,202
2,337
2,564
2,213

1,744
2,172
1,732
1,887
1,571
1,062

71.42
83.93
78.66
80.74
61.27
47.99

$29,681,960
142,036,594
168,084, 528
186,871,186
138, 806,165
70,492,593

$21, 757, 866
131,180,237
158,380,081
174,790. 310
131,102; 942
67,331,221

$7,924,094
10,856,357
9,704,447
12,080,876
7, 703,223
3,161,372

$8,359,469
22,573,299
13,039,380
11,935,354
746,912

$445,222
9,069,122
26,302,736
17,751,128
15,680,744
1,917,328

1,525
1,316
005
1,
1,047
1,655
2 193

38.95
32.20
28.28
29.91
42.72
58.32

$12,051,591
18,702,507
21,312,815
22,766,500
156,152,264
155,186,311

698
416
470
450
993
1,151

28.58
16.07
21.34
19.26
38.73
52.01

$4,054,413
7,776,882
13,806, 555
11,381,731
56, 897,440
49,768,976

$18,490,572
20,373,326
23,127,538
25,159,870
170,485,566
173,083,251

$6,438,981
1,670,819
1,814,723
2,393,370
14,333,302
17,896,940

DAKOTA.

$155, 845
541, 203
668,341
755,398
590, 505
178,337

$1,239, 766
1,332,920
1,104,146
452,506
46,247

$155, 845
1, 780,969
2,001,261
1,859,544
1, 043, Oil
224,584

$6,762,566
8, 506,469
14,656, 561
12,413,012
61,369,771
54,494,635

$2,708,153
729, 587
850,006
1,031, 281
4,472,331
4,725,659

m
H

5
i i

in

a

TENNESSEE.

o
1916 . .
1917
1918 .
1919
1920
1921

4,670
4,714
4,186
4,392
4,742
4,753

2,961
3,565
2,984
3,093
2,788
2,428

63.40
75.63
71.29
70.42
58.79
51.08

$230,748,919
749,234,291
670,492,750
775,754,296
760,724', 888
502, 514,430

$182, Oil, 707
680,463,314
617,027,654
706,648,089
708,322,601
471,907,046

$48,737,212
68, 770,977
53,465,096
69,106,207
52,402,287
30,607,384

$949,638.
3,293, 257|
4, 054, 416
5 , 129, 212
'
3, 931, 825
2,409, 219

$9, 548, 714
15,054,430
11, 525, 049
7, 751,110
2, 718, 504

$949,638
12,841,971
19,108,846
16,654, 261
11,682,935
5,127, 723

1,709
1,149
1,202
1,299
1, 954
2,325

36.60
24. 37
28.71
29.58
41.21
48.92

$27,629,696
57,948, 862
68,430,383
87,487,62c
293,074, 748
287,488,347

$25, 826,050
23,821, 579
18, 942,179
12, 878,360
5,180, 528

352, 057
36, 004, 3 1
9
34, 459 589
28, 772, 317
23, 264, 395
10, 477, 598

2,866
2,065
2,433
2,752
3,388
4, 446

32.97
22.85
29.68
31.60
39.53
48.41

$68,884,266
$82,003,312 $13,119,046
106, 577,299 119,182,357 12,605,058
110,745,238 124,710,057 13,964,819
275, 867,05r 334,616,698 58, 749,641
458, 323, 513 513,018,191
54,694,678
904,917,315 1,012,473,828 107,556,513

$33, 578,990
65, 951,516
73,626,140
94,179,064
312,456, 095
313, 887,314

$5,949,294
8,002,654
5,195,757
6,691.439
19,38i; 347
26,398, 967

TEXAS.
1916.
1917
1918
1919
1920.
1921.

8,693
9,039
8,198
8,709
8,571
9,185




5,827
6,974
5,765
5,957
5,183
4,739

67.03
77.15
70.32
68.40
60.47
51.59

$493,174,527
1,627,958,668
1, 535,207,947
1, 735, 819,029
2,262,643,179
1,168,609,034

$369,592,692
1,419,766,831
1,411,084,466
1, 607,144, 506
2,135, 096,359
1,103,216,896

$123, 581, 835
208,191, 837
124,123,481
128, 674, 523
127, 546. 820
65,392,138

$2,352,057:.
10,178,34l|
10, 038, 010.
9, 830,138|
10, 386, 035
5, 297, 070

in

3

o
o

TABLE 12.—Corporation returns by years—State tables—Continued.

to

UTAH.

o
Corporations reporting no net income.

Corporations reporting net income.

Year.

1916
1917.../...
1918
1919
1920 .
1921

Total
number of
corporations.

3,481
3,545
2,542
2,872
3.094
3,086

Per
Num- cent of
ber re- total
porting num- Gross income. Deductions.
net in- ber in
come. each
State.
1,616
1, 825
1,170
1,442
1,420
1,155

37.72
51.48
46.03
50.21
45.90
37.43

$159,867,110
281,675,954
183,606, 851
304, 848, 895
243,155,625
155,591,907

$102,266,290
232, 647,737
164,436,614
280, 856,658
227,642,529
147,021,191

War profits
Net income. Income tax. and excess
profits tax.

$57,600, 820
49,028,217
19,170,237
23,992, 237
15, 513,096
8, 570, 716

$1,145,035
2,419, 567
1,511,308
1,865,686
1,183,007
665,038

Per
Num- cent of
ber re- total
Total tax. porting num- Gross income. Deductions.
nonet ber in
income. each
State.
1,865 53. 58
1,720 48.52
1,372 53.97
1,430 49.79
1,674 54.10
1,931 62.57

$4,930,064
4,636,151
2,129, 861
1,321,215
354,863

$1,145,035
7,349, 631
6,147, 459
3,995, 547
2,507, 222
1,019,901

$1, 582, 261
2,909, 256
1,925,974
1,219,623
257, r

$180,639
2, 200, 582
3,564, 707
2,876, 785
2,106,179
784,929

296
217
218
190
296
380

$12,036,892
21, 521, 013
14,961,342
10,351,857
1,614, 752

$1,709,418
18,948,380
31,014,980
25,615,375
18,210,785
6,396,129

2,493
2,149
1,591
1,604
2,096
2,583

Deficit.

$14,013,260
38, 535,640
38,641, 010
35, 455,022
81,153,204
134,618,833

$18, 111, 532
43,921,358
46, 825, 891
40, 959,450
92, 832,783
155,616,475

$4,098,272
5,385,718
8,184, 881
5,504,428
11,679,579
20,997,642

32.71
23.18
29.62
25.30
32.31
40.77

$14,046,
12,306,066
13, 568,194
10, 558,019
46,555,183
42,431,—

$15,263, 517
13,833,229
14,750, 860
11,521, 873
48,870,539
47,545,532

$1,216, 891
1,527,163
1,182,666
963, 854
2,315,356
5,114,274

41.90
35.75
31.76
31.91
39.70
48.85

$30,635,736
42,085,121
55,560,881
56, 548,136
343,099,638
285,612, 855

$36,730,254
47,966,295
61,892,440
67,778, 547
376,105,863
318,070,221

$6,094,518
5, 881,174
6,331,559
11,230,411
33,006,225
32,457,366

in
O

VERMONT.

1916
1917
1918
1919
1920
1921

905
936
736
751
916
932

609
719
518
561
620
552

67.29
76.82
70.38
74.70
67.69
59.23

$48,112,969
114, 273, 705

86,636,298
123, 559,138
141,844, 862
88, 247,631

$38,911,618
101,643, 596
77,385,136
111,078,880
130, 576,069
81,934,410

$9,201,
12,630,
9,251,
12,480,
11,268,
6,313,

$180,639
618,321
655, 451
950,811
886,556
527,639
VIRGINIA.

1916
1917
1918
1919
1920
1921

5,950
6,012
5,009
5,027
5,280
5,288




3,457
3,863
3,418
3,423
3,184
2,705

58.10
64.25
68.24
68.09
60.30
51.15

$394,490,076
772,007,180
945, 712,725
1,006,281,371
1,052,264,799
556,648,697

$301,007,145
635,029,365
838,042,051
877, 639,666
955,911,761
502,198,241

$93,482,931 $1, 709,418
136,977, 815 6,911,488
107, 670,674 9,493,967
128,641, 705 10,654,033
96,353,038 7,858,928
54,450,456 4,781,377

o
o

WASHINGTON.
1916.
1917
1918
1919
1920
1921

9 908
9,043
9,287
9,059
q 598
9,701

A

071 41.09

4, 942
4, 369
4, 744
4, 5??

54.65
47.04
52.37
47.11
3,540 36.49

$244 505 9sq' $191, 036 504
851, 129, 494
766, 828. 902
938, 988, 042
868, 236, 834
1,180, 531, 957; 1,084, 526, 662
1,038, 8 5 ^ 497:
959, 657 774
523, 402,
489,170,785
473
|

$53 468 785 SI 0>j
84, 300,592
70, 751.208
96, 005', 295
79 194 723
34,231,688

4, 068, 514
5, 403, 332
6; 967, 780
5 785, Q3Q
9 580,545
*i

$10 074, 808
18, 465, 981
17 198,354
9 533 868
1 780,207

$1 054 032
14, 143,322
23/ 869,313
24, 166,134
15, 319, 807
4, 360,752

5 837
4,101
4,918
4,315
5,076
6,161

58.91
45. 35
52. 96
47. 63
52.89
63. 51

$65 869 379
87, 782, 440
129, 409, 422
134, 525 116
309, 880 108
437, 588, 452

$86,610, 429 $20, 741, 050
12, 909, 918
100,692, 358
19, 222 612
148,632, 034
16,
151,306. 844
728
348,369^ ?78
38,
170
489j
488,956, 466 51,368, 014

$1,314 O23'
28,631,705
34,955,959,
17,709, 906
37,908,065
7,288,242

1 713
1, 551
1 109
1 556
1 606
2, 240

39.10
34.02
31.51
38.86
35.90
48.45

$23, 421.Ill
31, 789,709
119, 134,975
42,282, 441
99,541,555
255, 878,374

$27 569,277
36,690,462
128,208,683
49,188 ; 010
108,631,955
293,685,729

m,

WEST VIRGINIA.
1916
1917
1918
1919
1920
1921

4 381
4,559
3,519
4,004
4 473
4,623

2 668
3,008
2,410
2,448
2,867
2,383

60. 90
65. 98
68. 49
61 14
64. 10
51 55

$238,566, 960
574,811, 518
896,044, 637
625,093, 99p,
941,311, 1Q4
468,083,518

$172, 156,553
465, 267,567
737, 494,465
550, 446, 964
807, 007.165
425,381,314

$66, 409, 707 $1,314, n?3
4,591, 778
109, 543, 951
1
76, M?. 276 1 244 404
74,646 962 6 165 721
134, 304; 0?q io;04 S 640
42, 702, 204 3, 395,939

$24, 039,927
23,711. ,^\
11. 544; 185
27 862, 4?5<
3 892,303

$4,148 166
4,900,753
3,054,148
6,905,569
9,090,400
37,807,355

O

WISCONSIN.
1916.
1917.
1918.
1919..
1920..
1921.

11,635
11,923
10, 961
10,154
11,198
12,142

6,857
7,469
6, 889
6, 875
6r 972
6,009

58 93
62 64
62 85
67. 71
62. 26
49. 49

$596, 726,27
$463, 963,693
1,375,123,203! 1,225,205,231
1,527,975,4401 1,451,333,164
1,859, 614, 073 1,687; 400', 949
2,091, 835, 514 1,927, 897,476
1,076, 943,607 1,005,561,301:

$132, 762,577
149, 917, 972
158. 550.172
172.' 213;124
163, 938, 038
71,382,306

$2,615,579
7,011,080
5, 742, 959J
12'. 775, 659!
12; 259, 0071
5,702,676,

H
>
u
H

$23,882,370
55.084,521
29, 588, 492
26,128,390
5,324, 560

$2,615,579
30,893,450
60,827,480!
42,364,1511
38.387,397 j
l i ; 027,236

$1, 207, 464
1,311,180
668766
423; 127
120,651

$170,818
1,675,681
1,875,018
1,276,917
818,334
355,478

4,778 4! 07
4, 454 37 36
4,072 37 15
3,279 32. 29
4,226 37. 74
6,133 50.51

$43,582,041
89,162,361!
95,378,449
108,269.386'
420,705; 087,
675,537,462

$53,932,20,8 $10,350,167
98,056,983
8,894,622
98,432,5971
9,073,708
117,319,196
9,049,810
460,169,154
39,464,067
756,106,870
80,569,408

3
o
o

g

WYOMING.
1916.
1917
1918.
1919
1920
1921

1,291
1,341
1,303
1,651
1,707
1,663




694 53.76
839 62.57
581
805
706
601

44.59
48.76
41.31
36.14

$28. 645, 899
71,' 527,236
51, 271,114
72, 486, 045
71, 844, 859
44,468,657

$19,750,240
61,742,195
44, 409,241
64,446,455
66,192,167
41,217,853

$8,895,659
9,785, 041
6,861. 873
8,039, 590
5,652.692
3,250,804

$170,818
468, 217
563, 838
608,151
395.2071
234,827

$2,368,369
4,913,453
7,163, 556
14,300,236
31,613,3681
30,378,032

$3,302,592
6,322,257
8,831,970
17, 402.786
41,179; 379
39,304,601

$934,223
1,408,804
1,668,414
3,102,550
9,566,011
8,926,569

fcO

122

STATISTICS OF INCOME.

TABLE 13.—PERSONAL

RETURNS—DISTRIBUTION
CLASSES.

BY

INCOME

[Income returned for the calendar year ended Dec. 31, 1921.]
ALABAMA.

Exemption from normal tax.

Income class.

Number
of reNet income.
turns.
Personal ex-

Normal
tax.

emption.

Under $1,000!
Under $1,000
$1,000 t o $2,0001
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 t o $3,000
$3,000 t o $4,000!
$3,000 to $4,000
$4,000 to $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 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 to $14,000
$14,000 t o $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000 .
$100,000 to $150,000
$150,000 to $200,000
$200 000 to $250 000..
$250 000 to $300 000
$300 000 to $400 000...
$400 000 to $500 000..
$500,000 to $750,000
$750 000 to $1,000 000
$1,000,000 to $1,500,000.
$1,500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 and over
Total

Dividends.

1,523
$954,766
35
19,114
5,298
8,037,229
10,018 . 14,805,395
13,597 32,478,460
3,209
7,957,431
1,956
6,449,589
2,948
10,143,700
195
838,369
1,494
6,676,248
773
4,241,488
476
3,071,497
326
2,436,490
235
1,978,490
165
1,565,717
114
1,190,001
99
1,133,947
79
988,451
69
932,020
45
650,330
149
2,553,875
76
1,675,941
37
997,021
34
1,167,648
22
984,983
5
263,554
11
711,346
5
370,015
4
337,710
3
288,819
7
842,775
2
366,387

$2,428,600
16,200
13,664,200
10,172,800
43,182,100
5,128,700
7,282,500
7,439,500
820,600
4,185,100
1,832,800
1,149,400
818,100
561,300
393,100
266,000
210,400
180,100
167,200
95,200
353,700
178,000
77,400
77,400
50,000
8,000
25,000
12,600
7,200
7,400
13,200
7,200

$35,354
753
122,313
41,273
176,596
81,611
243,206
135,195
151,955
164,128
358,259
326,104
257,361
240,739
288,507
229,178
227,976
180,396
149,389
143,239
626,174
450,151
318,156
404,688
377,181
11,725
245,619
187,351
149,178
149,620
341,013
2,200

92,414
84,251
68,633
65,869
61,188
50,977
41,159
43,070
38,903
38,402
27,638
105,371
84,156
42,524
49,705
45,714
18,700
33,598
12,626
14,804
10,060
37,416
28,194

117,108,806

100,811,000

6,816,588

1,492,075

$746
3,646
9,503
47,823
19,619
120,796
80,681
15,129
85, 490
183,048
145, 473
69,524
70,804
84, 479
45,867
40,393
29.735
112,784
45,985
192,582
90,727
49.736
92,387

Surtax.

$310

43,009

Total
tax.

$490

$490

183,923

183,923

110,538

ii6,538

101,752

101,752
$3,787
9,080
12,791
14,664
15,562
14,523
16,685
16,904
18,075
14,064
73,424
68,982
52,523
• 83,587
95,873
30,867
110,921
62,941
66,272
65,218
238,812
136,196

92,414
88,03&
77,713
78,660
75,852
66,539
55,682
59,755
55,807
56,477
41,702
178,795
153,138
95,047
133,292
141,587
49,567
144,519
75,567
81,076
75,278.
276,228
164,390

1,221,751 2,713,82ft

ARIZONA.
Under $1,0001....
Under $1,000
$1,000 to $2,000i..
$1,000 to $2,000....
$2,000 to $3,000 i..
S2,000 to $3,000....
$3,000to$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,CC0 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..

74
$40,548
8,521
20
1,616, 894
964
5,336,234
3,530
8,584 20,543,211
3,872,271
1,570
3,056,966
927
4,541,686
1,327
277,567
64
3,149,405
700
295
1,620,313
139
891,490
596,624
80
404,335
48
436,689
46
158,385
15
126, 454
11
88,100
7
215,040
16
173,742
12
379,515
22
262,768
12
164,717
6
172,850
5
i Nontaxable. Specific exemptions exceed net




$132,000
4,000
2,679,800
3,588,300
26,823,100
2,284,100
3,362,300
2,987,400
292, 500
1,651,900
603,500
252,800
139, 800
86,500
90,800
22,200
26,200
13, 400
23,200
16,600
28, 400
17, 800
6,600
income.

$310
69,934

62,632

62,632

58,786

*58,*786

56,514
35,189
23,108
19,876
13,250
14,671
5,372
4,198
2,907
6,531
8,130
13,209
10,817
7,517
6,760

$1,468
2,537
3,101
3,001
4,361
1,980
1,869
1,536
4,137
3,774
11,035
10, 669
8,921
12,504

56,514
36,657
25, 645
22,977
16,251
19, 032
7,352
6,067
4,443
10,668
11.904
24,244
21, 486
16,438
19,264

123

STATISTICS OF INCOME.

TABLE 13.—PERSONAL

RETURNS—DISTRIBUTION BY

INCOME

CLA S SE S—Continued.

Income class.

$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 t o $80,000.. . .
$80,000 to $90,000
$90 000 to $100,000
$100,000 to $150,000
$150 000 t o $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 $1,000,000...
$1,000,000 to $1,500,000.
$1,500,000 t o $2,000,000.
$2,000,000 t o $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped 2

Total

ARIZONA—Continued.
Exemption from normal tax.
Number
of reNet income.
Personal exturns.
Diviemption.
dends.
2

1

(2)

Normal
tax.

Surtax.

Total
tax.

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

$175,872
18,477

$4,900

$167,598

$128

$25,905

$26,033

48,310,197

45,146,700

1,804,555

419,839

96,798

516,637

ARKANSAS.
Under $1,000!
Under $1,000
$1,000 to $2,0001
$1,000 to $2,000
$2,000 t o $3,000 i
$2,000 to $3,000
$3,000 t o $4,000 i
$3,000 to $4,000
$4,000 to $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 to $10,000
$10,000 to $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 to $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 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5 000 000 and over...
2

1,965
60
4,228
6,409
10,945
2,406
1,268
2,451
125
1,666
679
377
294
176
127
110
75
68
69
37
125
60
38
39
21
4
1
3
3
1

Total

2

215,529
247,145
(2)

$3,999, 400
11,295,700
6,431,400
34, 435, 900
3,748,100
4,617, 800
6,005,000
476,100
4,527,800
1,609, 800
884, 600
695, 600
376,000
309,500
267,000
181,700
151, 800
153,900
81,300
283, 400
131, 800
93,000
88,900
44,500
9,600

(2

U

4,400
(2)

$145,500
2,502
380,085
38,234
245,994
54,971
253,261
120,650
101,335
224,373
320,910
263,151
276,963
233,896
149,975
167,968
208, 995
92, 478
207,690
112,884
400,322
249,572
192, 754
471,535
172,535
46,078
(2)
49,238
80,461
(2)

$1,379
118,701

87,411

87,411

92,362

92,362

108,293
73,306
56,056
59,253
47,508
41,304
40,565
35,028
38,257
39,214
21,930
98,721
71,141
53,284
61,327
51,399
12,731
(2)
12,290
11,494

108,293
76,376
63,389
70,889
58,835
53,326
54,860
47,802
52,936
57, 543
33,706
160,080
127,980
108,262
156,729
• 137,263
38,622

$3,070
7,333
11,636
11,327
12,022
14,295
12,774
14,679
18,329
11,776
61,359
56,839
54,978
95,402
85,864
25,891
(2)
35,534
47,235

(2)

39,714

47,824
58,729
(2)

(2)

176,295
33,830

3,400

3

13,153

92,616,903

80,913,600

5,264,313

1,246,107

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




$1,379
118,701

i

Classes grouped ..

1

$890,499
36,855
6,564,769
9,445,382
26,063,560
5,984,269
4,212,601
8,431,246
539,617
7,445,607
3,697,461
2, 439,394
2,203,032
1,492, 408
1,206,490
1,147,469
864,101
851,268
931, 824
535,418
2,150,382
1,351, 841
1,028, 512
1,335,651
911,658
216,620

52.867

620,057 j 1,866,164

124

STATISTICS OF INCOME.

TABLE

13.—PERSONAL

RETURNS—DISTRIBUTION
CLASSES—Continued.

BY

INCOME

CALIFORNIA.

-

Exemption from normal tax.

Income class.

Under $1,000 i
Under $1,000
$1,000 t o $2,0001
$1,000 to $2.000
$2,000 t o $3',000 i
$2,000 to $3,000
$3,000 t o $4,0001
$3,000 t o $4,000...
$4,000 t o $5,0001
$4,000 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 t o $12,000
$12,000 to $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 to $25,000
$25,000 t o $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 to $80,000
$80,000 t o $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 t o $200,000
$200,000 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

Number
Net income.
of rePersonal exturns.
emption.
21,725
543
36,805
92,212
84,725
46,791
12,905
31,338
1,850
22,7S1
9,167
5,709
4,139
2,638
2,113
1,496
1,250
999
818
699
2,142
1,029
636
705
341
181
117
70
53
27
56
15
5
1
1

$10,077,235 $39,899,900
1,200
307,556
91,095,600
57,565,521
92,803,000
138,263,864
204,620,910 247,480,500
67,431,600
114,837,063
44,638,000
42,395,403
73,393,200
108,526,252
5,542,000
8,117,481
59,237,400
102,122,025
20,438,100
49,651,052
12,486,400
36,921,199
9,438, 700
30,940,167
5,789,100
22,358,968
4,577,200
20,065,042
3,230,000
15,688,769
2,682,800
14,359,541
2,143, 700
12,466,595
1,767,200
11,039,186
1,478,400
10,130,745
4,517,400
36,972,320
2,145,500
22,945,456
1,284,600
17,348,339
1,479,200
24,160,299
653,200
15,153,506
379,600
9,838,445
230,000
7,613,824
136,600
5,216,021
97,600
4,471,980
49,200
2,552,952
108,800
6,790,219
25,200
2,575,648
8,200
1,148,459
(2)
(2)
(2)

(2)

779,406
386,082 1,168,021,448

3,400

Dividends.
58,557,744
86,099
2,751,229
662,672
3,663, 734
1,442,107
3,833,606
1,745,088
6,350,236
2,442,512
5,167,611
4,797,649
4,260,638
3,916,203
3,398,177
3,338,154
2,633,087
2,518, 403
2, 491,857
2,434,629
9,457,912
6,400,480
5,811,051
8,564,608
5,812,410
3,199,813
3,575,222
2,237,059
2,070,058
1,033,825
3,359,474
1,757,091
700.106
2

(5

Normal
tax.

Surtax.

Total
tax.

$12,039

$12,039

1,796,518

1,796,518

1,842,911

1,842,911

1,336,328

1,336,328

1,622,088
1,015,869
877,888
841,514
687,966
691,319
567,282
554,166
494,612
450,657
406,538
1,614,923
1,038,270
765,152
1,088,523
677,881
499,988
306,909
222,527
186,553
116,977
255,754
83,839
42,732
a

1,622,088
$43,697 1,059,566
110,455
988,343
163,515 1,005,029
171,030
858,996
200,297
891,616
193,977
761,259
211,136
765,302
213,447
708,059
215,818
666,475
222,275
628,813
1,075,361 2,690,284
950,007 1,988,277
929,906 1,695,058
1,724,748 2,813,271
1,467,507 2,145,388
1,194,476 1,694,464
1,126,569 1,433,478
896,122 1,118,649
877,520 1,064,073
566,100
683,077
1,935,472 2,191,226
924,714 1,008.553
476,625
519; 357
(*5
(2)

(5

(2)

(2)

13,495

60,491

(2)

389,444

(2)

449,935

796,672,500 120,484,039 20,158,214 16,280,218 36,438,432

COLORADO.
$613,277
6,856 $3,387,285 $12,248,200
947
23, 717
65
204,062
31,951,300
18,295,616
11,962
41,612
16,150,800
16,100 22,737,059
593,358
49,514,500
16,385 39,136,167
7,138, 500
92,326
10,518,540
4,140
440,806
6,506, 400
5,973,623
1,795
201, 018
17,724, 425 13,122, 800
5,125
1,005, 200
456,385
1,239,149
282
442,320
8,199, 200
13,396,729
2,997
733,025
2, 454, 700
5,970, 628
1,087
1, 703,300
791,674
4,843, 486
747
490,930
1,058,300
3,502,176
467
521,085
762,300
2,754, 272
325
422,970
502, 400
2,210,364
233
351,325
364,700
1,742, 517
166
445,382
292,900
1,570, 742
137
292,019
237,300
1,331,746
107
202, 000
327,265
90
1,218, 595
135,200
219,130
866, 069
60
475, 200 1,068,795
3, 634,317
214
283, 900 1,064,669
3,059, 542
137
98, 200
441,377
1,310,473
48
143, 600 1,093,716
2, 466,501
71
1
Nontaxable. Specific exemptions exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.

Under $1,000!
Under $1,000
$1,000 t o $2,0001..
$1,000 to $2,000....
$2,000 to $3,000!..
$2,000 t o $3,000....
$3,000 t o $4,000i..
$3,000 t o $4,000....
$4,000 t o $5,000i..
$4,000 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..




$895
270,947

"276," 947

131,095

"ill," 095

186,778

186,778

191, 993
119, 898
106,889
94,210
78,534
72,896
60,319
54,539
50,385
46,864
31,722
143,482
128,299
54,918
95,376

$5, 452
14, 698
18,649
20,831
21,964
21,540
22,955
22,744
23,889
18,970
103,106
127,254
70,694
179,786

191,993
125,350
121, 587
112, 859
99,365
94,860
81, 859
77, 494
73,129
70,753
50,692
246,588
255,553
125,612
275,162

STATISTICS OF INCOME.
TABLE

13.—PERSONAL

125

RETURNS—DISTRIBUTION
C LA S SE S—Continued.

BY

INCOME

COLORADO—Continued.

Exemption from normal tax.
Personal ex- Dividends.
emption.

Number
nf ro
turns.
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 t o $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 t o $250,000
$250,000 to $300,000
$300 000 t o $400 000
$400 000 to $500,000.. .
$500 000 to $750 000
$750 000 to $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
Total

33
14
12
3
4
2
8
2
1
1

69,676

$1,449,421
760,647
771,906
226,351
337, 775
188,987
982,762
342,319
2
( )
(2)

517,074
174,490,980

$64,800
24,600
17,400
7,200
9,200
4,400
14,800
2,000
2
( )
(2)

$894,608
366,985
569, 848
194,039
62,645
126,731
1,115,597
384,901
2
()
(2)

2,800
544,062
154,698,100 15,608,889

Normal
tax.
$43,117
29,197
19, 426
1,762
20,617
6,761
18,032
7,947

(4
(2)

1,026
2,067,924

Total
tax.

$138,485
92,248
112,922
39, 401
66, 405
41,847
283,115
122,719
2
()
(2)

225,264
1,794,938

$181,602
121,445
132,348
41,163
87,022
48,608
301,147
130,666
2
( )

(2)

-

226,290
3,862,862

CONNECTICUT
Under $l,000i
Under $1,000
$1,000 to $2,000 i
$1,000 to $2,000 l
$2 000 to $3 000
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000 l
$4 000 to $5 000 . . .
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000..
$7,000 to $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,0u0 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 to $60,000
$60,000 to $70,000
$70,000 t o $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 to $1,500,000..
$1,500,000 to $2,000,000..
$2,000,000 to $3,000,000..
$3,000 000 to $4 000,000
$4,000,000 to $5,000,000..
$5,000,000 and over
Total
1
3

8,879
381
18,247
36,571
25,775
7,746
3,532
6,766
984
4,849
2,301
1,512
1,000
727
540
461
364
280
247
193
722
375
230
248
130
' 71
49
25
22
11
19
7
3
2

$4,631,461 $15,696,400
187,520
400
27,484,990
44,707,300
51,174, 234 36,621,000
61,460,320
77,655, 500
19,344,189
12,112,300
11,773,522
12,189,400
23,336,419
16,466,100
4,326,775
3, 261, 200
21,736,907
12,651,800
12,504, 218
5,004,600
9,805,868
3,273,100
7,459,793
2,131,400
6,166,503
1,511,800
5,106,317
1, 111, 400
4,845,057
930,600
4,185,046
751,000
3,497,768
558,800
3,332,196
475,600
2,797,906
392,400
12,446,412
1,459,200
8,351,915
748,200
6,264,507
439,400
8,557,130
475,700
5,789,859
225,200
3,925,420
133,400
3,137,876
85,900
1,845,558
47,000
1,866,384
40,000
1,032,674
19,800
2,261,472
34,100
1,182,542
12,600
675,719
3,800
522,703
5,200

123,269 343,017,180

$4,861,326
54,561
1,668,485
331, 975
2,725, 504
715, 753
1,971, 252
958,971
1,991,305
1,384,586
2,741,671
2,411,902
2,001,497
2,116,076
1,669,263
1,985,727
1,558,719
1,477,727
1, 596,229
1, 202,693
5,668,430
4,433,151
3,365,080
5,097,023
4,121,995
2,686,099
2,215,026
1,140,044
1,731,917
738,009
1,825,405
513,845
620,166
619,698

251,231,600 70,201,110

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.
00729°— 23
9




$5,332

$5,332

568,970

568,970

259,100

259,100

239,435

239,435

310,893
212, 257
187,598
163,369
146,919
137,530
127,617
124,577
93,246
98,863
86, 292
391,939
264,252
188,872
252, 204
138,731
114,184
87,969
47,690
51,646
21,897
50,647
51,563
5,157
5,381

4,434,130

$10,178
29,709
39,486
46,871
50,878
60,164
61,781
59,929
65, 234
60,923
365,302
344,561
336,262
618,339
562,320
485,504
456,959
313,187
368,681
227, 257
634,654
420,795
277,961
301,980

310,893
222,435
217,307
202,855
193,790
188,408
187,781
186,358
153,175
164,097
147,215
757,241
608,813
525,134
870,543
701,051
599,688
544,928
360,877
420,327
249,154
685,301
472,358
283,118
307,361

6,198,915 10,633,045

126
TABLE

STATISTICS OF INCOME.
13.—PERSONAL

Income class.

Under $1,000 i
Under $1,000
$1,000 t o $2,000 i
$1,000 t o $2,000
$2,000 t o $3,000i
$2,000 t o $3,000
$3,000 t o $4,000 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 t o $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000 .
$100,000 t o $150,000
$150,000 t o $200,000..
$200 000 t o $250 000
$250 000 t o $300 000
$300 000 t o $400 000
$400,000 t o $500,000...
$500,000 t o $750,000
$750 000 t o $1 000 000
$1,000,000 t o $1,500,000..
$1,500 000to $2 000,000
$2 000 000to$3 000 000
$3,000,000 t o $4,000,000
$4,000,000 t o $5,000,000
$5,000,000 a n d over

Classes grouped2
Total

RETURNS—DISTRIBUTION
CLA S SE S—Continued.
DELAWARE.
Exemption from normal tax.
Number
Normal
of re- Net income.
tax.
Personal ex- Diviturns.
dends.
emption.
858
27
2,163
4,131
4,451
1,084
466
986
67
374
293
172
112
81
69
42
34
34
36
12
81
25
21
36
13
7
4
4
2
2
1

1

$502,468
15,471
3,312,137
5,861,306
10,445,698
2,708,651
1,524,486
3,426,091
291,495
2,550,944
1,603,431
1,106,100
835,622
685,403
656, 236
438, 828
391,960
423, 684
488,434
173, 806
1,402,628
556,337
566,902
1,216,405
584,543
379,244
251,908
305,142
164,925
186,361
(2)

(2)

$1,356,300 $4,912,828
2,404
5,468,900
251,581
4,189,100
56,692
13,492,900
376,943
1,789,000
64,180
1,641,400
325,596
2,380,700
143,688
213,600
344, 286
1,573,100
144,321
655,900
293,973
383, 200
259,843
248,900
252,360
170, 800
244, 529
151,400
231, 807
96,700
200, 581
74,600
191,434
68,300
328,576
64,300
237,793
29,800
73,324
195,000 1,007,101
57,200
337,920
41,800
320,566
76,200
768,454
21,600
568,224
18,400
254,159
8,600 1,069,402
9,400
243,013
4,000
46,273
3,000
184,132
2
()
(2)

(2)

620,247
15,889

34,484,100 14,407,813

INCOME

Surtax.

Total
tax.

$517

$517

66,201

66,201

34,845

34,845

36,807

36,807
6
33,363
32,t)95
24,121
22,183
20,978
24,513
17,359
18,067
22,194
22,009
8,946
80,947
40,117
46, 921
121,995
69,337
58,706
36,598
58,195
40,129
47,649
(2)

33,363
30,713
20,956
17,798
15,814
17,947
11,960
12,273
14,951
12,411
5,118
39,815
17,094
16,977
36,599
12,089
12,747
640
4,403
8,574
6,991

(25

(2)

671,830

43,676,893

BY

$1,382
3,165
4,385
5,164
6,566
5,399
5,794
7,243
9,598
3,828
41,132
23,023
29,944
85,396
57,248
45,959
35,958
53,792
31,555
40,658
2

(5

( 2)

(2)

299,573
487,603

299,573

796,762

1,284,365

D I S T R I C T O F COLUMBIA.
Under $l,000i
Under $1,000
$1,000 t o $2,000i...
$1,000 t o $2,000....
$2,000 t o $3,0001..
$2,000 t o $3,000....
$3,000 t o $4,000i...
$3,000 t o $4,000....
$4,000 t o $5,0001...
$4,000 t o $5,000....
$5,000 t o $6,000....
$6,000 t o $7,000....
$7,000 t o $8,000....
$8,000 t o $9,000....
$9,000 t o $10,000...
$10,000 t o $11,000..
$11,000 t o $12,000..
$12,000 t o $13,000..
$13,000 t o $14,000..
$14,000 t o $15,000..
$15,000 t o $20,000..
$20,000 t o $25,000..
$25,000 t o $30,000..
$30,000 t o $40,000*..
1
z

5,025
51
8,652
31,680
15,062
6,043
2,072
8,499
111
5,617
2,752
1,245
680
415
360
232
165
156
124
100
344
204
97
106

$2,966,722
42,416
13,225, 892
45,249, 717
35,864,146
15,087, 855
6,874,161
29,503,156
497, 606
25,157, 932
15,071, 220
8,045, 813
5,075,840
3,520, 210
3,415,382
2,425,491
1,893, 539
1,942,309
1,678,559
1,446,764
5,953, 645
4,597, 828
2,654,301
3,647, 704

$8,004,836 $1,173,053
13,916
200
262,676
20,351,188
205,121
31,974,329
597,192
45,300,403
308,391
9,012,007
404,777
7,487, 515
525, 625
19,389,370
274,010
365, 900
820, 298
13,815,436
6,201,702 1,087,360
2,784,000
574, 899
1,508,100
573, 828
603,029
909,100
562,775
753,000
386,783
493,000
293, 242
357, 200
405,196
339,500
490,300
233, 500
301,397
218,400
697, 600 1,436,072
419,700 1,619,818
714,121
206,800
212,400 1,343,316

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




$1,108

$1,108

'525*292'

525,292

233,225

233,225

383,786

383,786

420,079
324, 654
201,489
145,033
108,998
123, 818
90,545
76,114
76,355
61,738
60,877
257,853
204,953
125,432
155,506

$13,243
23,866
26,696
26,868
34,026
29,786
28,028
33,281
32,992
31,547
174,393
193,558
144,318
262,625

420^79
337, 897
225, 355
171, 729
135, 866
157,844
120,331
104,142
109,636
94,730
92,424
432,246
398,511
269,750
418,131

127

STATISTICS OF INCOME.
TABLE

13.—PERSONAL

RETURNS—DISTRIBUTION
C LA S SE S—Continued.

BY

INCOME

DISTRICT OF COLUMBIA—Continued.
Exemption from normal tax.

Number
turns.
$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 t o $500,000
$500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 to $1,500,000..
$1,500,000 to $2,000,000..
$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

58
28
30
16
12

4
18
5
1
1
1

Personal exemption.
$2,602,946
1,551,693
1.925,085
1,208,771
1,009,499
381,284
2,187,913
817,922
2

$115,400
53,600
64,200
23,000
20,200
6,000
29,800
9,200
2

()
(2)
(2)

()
(2)
(2)

822,483
89,966

Dividends.
$828,213
699,690
435,374
463,342
447,286
64,593
1,113,169
278,424
2
()
(2)
(2)

Normal
tax.

Surtax

Total
tax.

$124,830
65, 303
107,257
62,208
47,564
24,199
84,888
40,452
2

$254,944
192,532
280,789
210,538
197,616
85,259
612,698
285,584
(25
(2)
2

$379,774
257,835
388,046
272,746
245,180
109,458
697,586
326,036

367,736

395,821

()
(2)
(2)

679,945

28,085

171,359,586 19,987,231

4,161,641

3,666

248,345,804

()

(2)
(2)
(2)

3,542,923 7,704,564

FLORIDA.
Under $1,0001
Under $1,000
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,000 i
$2,000 to $3,000
$3,000 to $4,000 i
$3,000 to $4,000
$4,000 to $5,0001
$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 t o $40,000
$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 t o $90,000
$90,000 to $100,000 . .
$100,000 to $150,000
$150,000 to $200,000 .
$200,000 to $250,000
$250,000 to $300,000
$300,000 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

3,410
22
5,725
8,551
10,001
3,483
1,638
3,536
297
2,138
884
622
434
274
213
194
124
95
84
74
185
103
48
56
21
18
8
4
1
6

$1,339,208
14,584
8,832,549
12,551,138
24,016,699
8,709,877
5,408,836
12,198,621
1,307,411
9,599,721
4,836,280
4,011,648
3,240, 841
2,330,345
2,017,932
2,032,678
1,429,340
1,185,664
1,132,460
1,073,013
3,131,873
2,289,219
1,314.330
1.947,463
' 913,718
972,713
519,225
305,900
(2)

894,030
42,249

119,557,316

$6,787,100
$904,060
1,700
167
14,760,900
309,394
8,601,100
47,561
30,710,000
355,158
5,456,200
113,659
6,152,900
298,592
8,346,900
169,096
1,122,000
399,986
5,497,600
357,805
2,092,700
475,850
1,504,600
483,264
1,009,300
370,658
626,900
399,063
507,500
255,941
453, 500
294,039
280,300
232,161
212,200
342,237
195,100
200,395
173,600
252,545
453,800
632,026
244,000
669,962
103, 500
419,200
120,600
786,519
42,800
562,057
32,200 1,230,414
11,400
413,933
8,200
244 790
(2)

17,000

(2)




$510
158,944

126,121

126,121

147,813

147,813

150,528
98,201
87,587
89,486
68,381
69,722
75,870
56,387
40,412
47,650
45,256
137,009
98,615
60,417
80,990
25,949
31,969
15,474
3,693

150,528
102,406
99,451
106,357
86,748
90,087
100,852
77,668
60,622
69,861
68,702
225,390
193,193
131,424
223,172
112,164
149,374
92,280
57,769

(2)

926,327

32,295

95,525,600 12,146,859

1,749,279

1 Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.

2

$510
158,944

$4,205
11,864
16,871
18,367
20,365
24,982
21,281
20,210
22,211
23,446
88,381
94,578
71,007
142,182
86,215
117,405
76,806
54,076
(2)

265,678

(2)

297,973

1,180,130 2,929,409

128

STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY
CLASSES—Continued.
GEORGIA.
Exemption from normal tax.

Income class.

Number
Net income.
of returns.
Personal ex-

emption.

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

5,261
83
10,739
11,839
20,176
4,578
2,798
4,995
217
2,984
1,088
705
482
321
252
195
154
105
96
67
228
122
68
70
33
30
14
4
2
4
8
1

Dividends.

$2,462,507 $10,208,700
$174,085
50,362
5,900
2,762
16,175,801 26,877, 200
84,451
17,622,875 12,023,000
42,499
48,023,692 63,243,900
297,452
11,468,220
7,205,500
121,383
9,316,840 10,427,400
234,635
17,390,761 12,422,200
232,899
943,880
853,200
263,068
13,325,697
8,370,100
300,219
5,941,141
2,689,000
577,787
4,546,867
1,700,200
593,995
3,592,545
1,135,300
678,713
2,717,715
763,700
623,480
2,393,899
601,600
444,539
2,046,039
447,900
472,332
1,769,606
362,200
418,955
1,313,401
237,600
406, 111
1,297,983
217,600
277,096
972,244
154,100
409,386
3,925,145
537,100 1,009,641
2,716,618
279,800
710,446
1,863,148
154,600 1,024,357
2,439,101
151,200
595,820
1,477,279
65,000
526,217
1,631,601
59,800
982,512
899,147
30,600
204,605
311,656
8,000
21,432
172,358
2,000
179,110
380,609
10,000
85,814
2
2
2
()
()
2
(2)
(2)

(5
()

1,122,729
67,719

180,311,466

556

$262,181
11,942
2,546,169
3,471,698
5,403,393
2,750,268
1,749,427
4,041,463
336,360
3,184,711
1,720,288
1,158,275
736,655
552,740
434,207
473,065
458,007
436,417
362,564
401,739
1,022,384
838,316
601,115
983,173

18,400

Normal
tax.

INCOME

Surtax.

Total

tax.

$1,674

$1,674

222,326

222,326

164,360

164,360

188,706

188,706

187,620
113,124
98,266
90,665
75,571
76,560
66,541
60,314
49,024
50,439
38,241
160,680
118,910
67,798
120,724
65,029
62,346
50,677
21,954
618
22.144
(2
(2)

714,751

33,645

161,262,800 12,710,552

2,207,956

$5,096
13,342
18,715
20,639
24,865
25,273
26,134
23,095
25,387
21,471
113,553
111,332
100,656
177,830
144,150
198,344
131,375
56,120
34,620
85,015
(2)
(2)

327,677

187,620
118,220
111,608
109,380
96,210
101,425
91,814
86,448
72,119
75,826
59,712
274,233
230,242
168,454
298,554
209,179
260,690
182,052
78,074
35,238
107,159

361,322

1,684,689 3,892,645

HAWAII.
Under $1,0001
Under $1,000
$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
1
2

18
1,683
2,356
2,214
1,092
520

1,162

80
715
318
179
99
65
46
45
40
35
27
27
60
38
22
28

$1,163,900
4,999,900
2,383,000
7,609,500
1,634,100
1,971,000
2,784,700
290,300
1,979,400
766,100
436,300
253,600
161,600
100,800
88,800
99,400
76,400
59,600
58,000
117,200
84,400
52,400
41,400

$152,745
1,984
81,175
16,834
118,372
40,103
146,548
60,251
194,628
102,354
310,638
197,997
139,632
142,204
121,089
190,514
108,121
224,132
79,792
159,069
605,394
472,056
443,296
623,948

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




$608
*42*870'

42,870

"43," 385

*43," 385

47,854

47,854

44,596
28,782
22,837
16,282
13,106
11,770
11,328
14,360
10,253
13,802
12,070
23,370
23,898
18,429
24,434

$1,353
3,524
3,841
4,233
4,449
5,874
6,720
7,471
7,072
8,705
25,186
34,310
30,435
70,706

44,596
30,135
26,361
20,123
17,339
16,219
17,202
21,080
17,724
20,874
20,775
48,556
58,208
48,864
95,140

STATISTICS OF INCOME.
TABIiE

129

13.—PERSONAL RETURNS—DISTRIBUTION
CX. A S SE S—Continued.

BY

INCOME

H AW A l l — C o n t i n ucd.

Exemption from normal tax.
Personal ex- Dividends.
emption.

Number
turns.
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000
$150,000 t o $200,000
$200,000 t o $250,000 . . .
$250 000 t o $300 000
$300,000 t o $400,000 . .
$400 000 t o $500 000
$500,000 t o $750,000
$750,000 t o $1,000,000...
$1,000,000 t o $1,500,000
$1,500 000 t o $2 000 000
$2,000,000 t o $3,000,000
$3,000 000 t o $4 000 000
$4,000,000 t o $5,000,000.
$5,000,000 a n d over

Classes grouped 2
Total

21
9
7
3
3
1
11
1

$943,405
483,929
452,108
220,687
247,551
(2)
1,285,777
(2)

270,000

3,400

296,106

11,481

37,840,014

27,320,400

7,828,355

Normal
tax.

$42.200
17,600
16,400
7,400
5,600
(2)
16,000
(2)

$697,071
411,536
322,186
81,132
244,317

$16,158
6,632
9,492
10,198
1.417

1,043,131

28,147

(25
(25

(25
(25

Total
tax.
$92,727
58,036
66,411
37,339
47,390
(2)
355,215
(2)

$108,885
64,668
75,903
47,537
48,807
(2)

383,362
(2)

84,701
496,078

84,701

955,698

1,451,776

IDAHO.
Under $1,0001
Under $1,000
$1,000 to $2,0001....
$1,000 to $2; ooo
$2,000 t o $ 3 , 0 0 0 1 . . . .
$2,000 t o $3,000
$3,000 t o $ 4 , 0 0 0 1 . . . .
$3,000 t o $4,000
$4,000 t o $ 5 , 0 0 0 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 $ 1 0 , 0 0 0 . . . .
$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' 00010 $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, ( X
X
$1,000,000 t o $1,500, 300
$1,500,000 t o $2,000, (300
$2,000,000 t o $3,000, (
300
$3,000,000 t o $4,000, (300
$4,000,000 t o $5,000, (300
$5 000 000 a n d over
Classes srourjed 2

Total

2,288
13
4,012
5,110
6,335
1,697
805
1,369
91
757
215
121
44
26
14
12
11
2
1
8
22
6
3
9
2
2
1

$1,235,366
2,222
0,317,613
7,512,256
15,078,876
4,223,981
2,705,508
4,709,309
391,548
3,394,037
1,159,279
767,058
330,456
219,952
131,226
124,975
127,216
24,877
(2)
115,724
370,286
140,348
81,074
295,683
91,964
(2)
(2)

$4,356,200

$43,235

11,370,100
5,177,900
20,180,700
2,566,000
2,959,500
3,219,400
319,000
2,000,800
470,200
246,100
90,700
42,200
22,200
19,000
19,400
3,000
(2)
10,800
32,400
6,800
3,200
16,800
2,800
(2)
(2)

46,359
6,315
142,845
27,437
242,141
100,015
134,249
124,733
136,089
102,659
47,600
38,602
43,082
34,783
32,025
4,432
(2)
41,869
92,090
27,180
32,329
59,615

186,884

7,200

22,976

49,737,718

53,142,400

$103

94,913

65,415

65,415

56,018

56,018

50,681
22,753
18,706
9,580
7,430
3,556
3,994
4,720
1,065
3,788
17,434
7,486
3,215
17,951
6,814
(2)
(2)

$845
2,030
1,744
1,641
1,277
1,518
1,903
423
(2)
2,544
10,378
6,174
4,304
20,063
9,212
2
()
(2)

33,044

11,092

22,888

1,592,728

406,714

(2)
(2)

1 Nontaxable. Specific exemptions exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.




$103

94,913

86,944

50,681
23,598
20,736
11,324
9,071
4,833
5,512
6,623
1,488
(2)
6,332
27,812
13,660
7,519
38,014
16,026
(2)
(2)

33,980
493,658

130

STATISTICS OF INCOME.

TABLE

13.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.
ILLINOIS.
Exemption from normal tax.

Income class.

Number
of reNet income.
Personal exturns.

emption.

Under $1,0001
Under $1,000
$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 t o $14,000....
$14,000 to $15,000....
$15,000 t o $20,000....
$20,000 to $25,000....
$25,000 t o $30,000....
$30,000 to $40,000....
$40,000 to $50,000....
$50,000 to $60,000....
$60,000 to $70,000....
$70,000 t o $80,000....
$80,000 to $90,000....
$90,000 to $100,000...
$100,000 t o $150,000..
$150,000 to $200,000..
$200,000 t o $250,000..
$250,000 to $300,000..
$300,000 to $400,000..
$400,000 t o $500,000..
$500,000 to $750,000..
$750,000 to $1,000,000
$1,000,000 to $l,500,0C
6.'.
$1,500,000 t o $2 000,0C o
$2,000,000 to $3,000,OC 0..
$3,000,000 to $4,000,0C 0
$4,000,000 to $5,000,0C 0
$5,000,000 and over..
Classes grouped ^
Total

19,743
1,458
52,135
158,200
162,721
66,809
19,450
43,829
2,456
35,562
12,518
8,004
5,496
3,780
3,004
2,231
1,758
1,401
1,229
969
3,184
1,762
1,099
1,193
529
365
204
125
90
61
113
28
20
5
12
6
5
2
1
1

Dividends.

$11,276,756
627,416
81,899,448
234,059,167
357,973,650
165,713,858
64,386,029
151,553,749
10,684,104
159,695,643
68,170,832
51,632,528
41,022,227
32,045,546
28,479,489
23,367,798
20,196,138
17,475,705
16,575,409
14,034,037
54,815,870
39,284,163
30,010,516
40,978,685
23,454,631
19,929,825
13,169,379
9,342,114
7,602,631
5,715,312
13,489,434
4,759,116
4,474,036
1,331,458
4,053,551
2,606,090
3,080,032
1,666,724
(2)

$31,024,000
9,600
135,893,600
158,492,800
412,305,700
96,633,800
71,116,400
102,787,900
8,531,900
88,746,500
29,329,400
18,436,700
12,558,900
8,549,400
6,805,000
4,950,200
3,959,600
3,115,300
2,695,000
2,102,100
6,958,000
3,808,800
2,336,500
2,499,000
1,076,800
753,800
417,400
253,000
184,200
101,400
213,800
46,000
34,400
9,800
17,800
11,000
6,000
2,000
(2)

$16,707,433
78,006
1,569,430
1,091,599
3,071,560
2,117,710
2,935,997
3,462,000
4,124,293
6,022,408
5,350,440
5,161,482
5,121,662
4,081,901
4,043,042
3,831,544
3,669,173
3,235,456
3,645,847
3,069,861
13,063,704
10,672,191
9,142,764
13,860,101
9,557,822
8,477,293
6,551,075
5,804,459
3,675,174
4,003,133
7,714,969
4,034,909
4,039,605
678,244
3,403,582
2,025,678
1,863,378
1,633.611
(*)

(2)

(2)

(2)

3,287,340

1,000

2,338,218

Normal
tax.

BY

INCOME

Surtax.

Total
tax.

$22,370

$22,370

3,059,275

3,059,275

2,682,020

2,682,020

1,840,837

1,840,837

2,601,142
1,393,278
1,212,980
1,136,489
1,021,835
992,642
877,148
774,818
708,556
684,654
589,800
2,403,464
1,795,541
1,382,517
1,890,006
1,024,419
854,053
544,038
352,074
307,400
161,749
561,974
92,065
78,897
52,712
130,150
69,816
107,386
10,464
(*)

$56,639
151,982
215,544
242,939
283,326
287,179
296,697
299,054
323,773
308,208
1,595,843
1,627,510
1,620,099
2,934,991
2,269,057
2,435,080
1,933,266
1,608,534
1,492,985
1,255,185
3,799,857
1,699,388
1,834,621
586,426
1,931,618
1,332,896
1,688,770
953.723
(*)

2,601,142
1,449,917
1,364,962
1,352,033
1,264,774
1,275,968
1,164,327
1,071,515
1,007,610
1,008,427
898,008
3,999,307
3,423,051
3,002,616
4,824,997
3,293,476
3,289,133
2,477,304
1,960,608
1,800,385
1,416,934
4,361,831
1,791,453
1,913,518
639,138
2,061,768
1,402,712
1,796,156
964,187
(2)

(2)

(2)

88,801

2,003,791

(2)

2,092,592

611,558 1,833,920,436 1,216,774,500 194,930,754 31,505,370 37,068,981 68,574,351
INDIANA.

$357,369
$4,344,174 $12,002,200
7,136
Under $1,0001
492
104
40,414
Under $1,000
931,426
$1,000 to $2,000i
J 19,421 30,246,758 49,400,200
34,355,100
276, 579
34,074 50,095,662
$1,000 t o $2,000
43,765 103,233,653 133,185,700 1,200,464
$2,000 t o $3,0001
20,372,100
454,318
12,459 31,079,313
$2,000 t o $3,000
15,995,000 1,487,092
4,617
15,272,664
$3,000 t o $4,0001
29,570,200
829,679
12,279 42,461,652
$3,000 t o $4,000
1,488,000
330,698
1,588,473
381
$4,000 t o $5,0001
18,794,300 1,084,915
7,058 31,567,881
$4,000 t o $5,000
5,503,800 1,426,699
2,379 13,045,889
$5,000 to $6,000
3,817,400 1,417,313
1,630 10,578,694
$6,000 t o $7,000
2,288,100 1,149,471
7,547,979
1,013
$7,000 t o $8,000
1,715,600 1,062,890
6,386,422
755
$8,000 to $9,000
1,255,200
901,700
546
5,165,539
$9,000 to $10,000
917,771
951,700
4,380,744
419
$10,000 t o $11,000
775,500
799,790
3,975,743
346
$11,000 t o $12,000
682,266
547,900
242
3,021,024
$12,000 t o $13,000
581,952
451,900
195
2,635,226
$13,000 t o $14,000
403,400
601,919
177
2,562,964
$14,000 t o $15,000
1,193,000 2,606,999
542
9,335,253
$15,000 t o $20,000
585,300 2,068,930
6,226,707
278
$20,000 t o $25,000
284,600 1,617,950
3,810,029
140
$25,000 to $30,000
323,000 1,930,516
5,385,933
$30,000 t o $40,000
!
155
1
Nontaxable. Specific exemptions exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.




$1,987

$1,987

"620," 887'

"620," 887

411,094

411,094

485,747

485,747

463,225
258,271
230,206
195,850
183, 448
165,929
145,559
144,946
110,792
100,620
100,818
378,524
254,928
141,377
223,590

$11,845
32,277
39,408
48,201
51,138
53,711
58,376
52,027
51,762
56,420
270,358
259,428
203,845
392,566

463,225
270,116
262,483
235,258
231,649
217,067
199,270
203,322
162,819
152,382
157,238
648,882
514,356
345,222
616,156

131

STATISTICS OF INCOME.
TABLE

13.—PERSONAL RETURNS—DISTRIBUTION
CL A S SE S—Continued.
INDIANA—Continued.

Income class.

$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
1250,000 to $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 t o $750 000
$750,000 t o $1,000,000
$1,000,000 t o $1,500,000.
$1,500,000 t o $2 000 000
$2,000,000 to $3,000,000
$3,000,000 t o $4,000,000..
$4 000,000 t o $5 000 000
$5,000,000 and over
Classes grouped 2

Total

Number
of returns.

Exemption from normal tax.
Net income.

84
41
19
13
10
8
7
3
3

$3,720,648
2,237,198
1,238, 971
965, 785
850,462
761,406
805, 245
523,961

1

(2)

1,149,672
150,300

406,242,138

Personal exemption.
$188,600
87,800
38,300
27,600
20,200
16,700
18,000
5,000

(2)

BY

INCOME

Normal
tax.

Surtax.

Total
tax.

$964,060
1,065, 757
481, 294
349, 982
484,648
422, 878
501, 832
541 927

$189,966
93,166
53,606
43,900
26, 201
26, 270
21,710
12 454

$358, 707
270,107
184,156
165,343
168, 324
169,982
219,296
189 948

$548,673
363,273
237,762
209,243
194, 525
196, 252
241,006
202,402

(2)

(2)

(2)

Dividends.

(2)

426,106

56,808

524,549

581,357

335,667,800 29,957,682

5,141,879

3,831,774

8,973,653

6,400

IOWA.
U n d e r $1,0001
Under $1,000
$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

Classes grouped
Total

956
182
6,994
28,718
36,571
10,108
3,883
9,439
599
6,696
2,103
1,362
875
614
488
332
236
182
152
113
431
176
98
85
40
16
15
7
1
6
5

$250,155
78,007
10,375,377
42,297,185
86,408,857
25,127,817
12,751,940
32,739,490
2,596,660
30,120,011
11,462,645
8,802,771
6,531,796
5,202,996
4,631,236
3,475,724
2,703,440
2,276,812
2,047,451
1,639,013
7,407,101
3,888,055
2,670,844
2,907,503
1,782,821
861,761
960,439
529,100
(2)
565,139
(2)

111,483

313,762,935

670,789

17,275,900
28,787,400
111,779,600
15,677,100
14,296,300
22,888,400
1,993,400
17,218,800
4,972,700
3,138,700
1,996,600
1,404,000
1,110,200
753,700
512,400
413,700
328,900
248,500
924,000
395,700
215,200
180,400
77,900
32,000
31,200
13,400
(2)
8,400
(2)

$184,901
18,675
41,173
136,865
783,342
338,741
630,938
692,739
916,727
825,613
1,104,211
1,053,824
865,933
790,779
841,753
639,394
605,1G5
524,264
434,345
398,827
2,217,128
1,267,228
897,971
1,384,009
1,106,786
397,777
421,089
300,668
(2)
370,492
(2)

10,800

360,673

23,902

178,559

202,461

248,627,800 20,552,030

3,949,580

1,888,380

5,837,960

$1,942,500

1
Nontaxable. Specific exemptions exceed net income.
« Classes grouped to conceal net income and identity of taxpayers.




$2,474

$2,474

535,018

535,018

364,673

364,673

368,467

368,467

479,713
220,976
202,552
177,377
157,015
149,826
120,228
96,389
85,046
82,217
68,393
289,733
160,066
111,586
99,682
47,772
32,873
39,581
18,928
(2)
15,093
(2)

$10,160
26,104
34,244
39,320
46,189
42,787
39,603
38,999
39,838
35,879
212,706
158,086
142,915
207,632
174,139
103,718
140,393
92.283
124,826
(2)

479,713
231,136
228,656
211,621
196,335
196,015
163,015
135,992
124,045
122,055
104,272
502,439
318,152
254,501
307,314
221,911
136,591
179,974
111,211
(2)
139,919
(2)

132

STATISTICS OF INCOME.

TABUS 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSE S—Continued.
KANSAS.
Exemption from normal tax.

Income class.

Number
Net income.
of rePersonal exturns.
emption.
9,798
85
14,796
17,150
22,026
6,689
2,848
6,011
419
4,213
1,523
909
553
370
264
191
130
124
114
93
238
94
64
41
23
7
5
2
4
1

$5,105,181
46,516
22,995,707
25,263,846
52,511,654
16,733,262
9,526,592
20,864,399
1,819,183
18,878,304
8,354,060
5,854,336
4,133,120
3,128,846
2,497,506
2,000,910
1,488,509
1,544,462
1,543,609
1,349,004
4,104,712
2,077,772
1,727,790
1,401,670
1,003,240
388,381
312,175
147,752
(2)
(2)

Total

88,785

217,237,297

Under $1,0001
Under $1,000
$1,000 t o $2,0001..
$1,000 t o $2,000....
$2,000 t o $3,0001..
$2,000 t o $3,000....
$3,000 t o $4,0001..
$3,000 t o $4,000....
$4,000 t o $5,0001..
$4,000 t o $5,000....
$5,000 t o $6,000....
$6,000 t o $7,000....
$7,000 t o $8,000....
$8,000 t o $9,000....
$9,000 t o $10,000...
$10,000 t o $11,000..
$11,000 t o $12,000. .
$12,000 t o $13,000..
$13,000 t o $14,000..
$14,000 t o $15,000..
$15,000 t o $20,000..
$20,000 t o $25,000..
$25,000 t o $30,000..
$30,000 t o $40,000..

4,490
202
9,580
15,918
17,028
5,617
2,130
5,211
395
3,614
1,493
944
612
436
307
218
189
146
104
106
340
152
83
78

$2,204,584
99,181
14,459,116
23,021,458
40,372,123
14,047,431
7,125,399
18,119,328
1,749,756
16,151,883
8,173,126
6,092,027
4,567,526
3,706,143
2,906,402
2,286,709
2,168,543
1,825,765
1,406,053
1,537,209
5,899,323
3,365,737
2,247,280
2,713,768

U n d e r $l,000i
U n d e r $1,000
$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 to $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 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
$500,000to$750,000 . . .
$750 000 t o $1 000 000
$1 000 000 to $1 500 000
$1,500 000 t o $2,000,000..
$2 000 000 t o $3 000 000
$3,000,000 t o $4,000,000..
$4,000,000 t o $5,000,000..
$5 000 000 a n d over

Classes grouped 2

424,799

$19,129,300
40,264,800
17,182,300
68,287,700
10,635,100
10,552,700
14,405,900
1,716,900
11,564,800
3,741,600
2,181,000
1,303,600
873,500
609,900
419,000
291,900
282,300
262,500
224,300
539,000
188,100
150,500
92,800
41,400
13,400
12,800
3,000
(2)
(2)

DMdends.
$154,939
12,343
196,229
79,350
698,260
164,889
483,495
346,262
395,751
405,419
585,604
671,739
470,354
405,296
448,382
396,573
229,441
326,669
249,247
299,839
989,601
647,139
470,627
301,124
662,854
229,976
20,014
104.401
(2)

Normal
tax.

Surtax.

Total

tax.

$1,508

$1,508

322,200

322,200

240,119

240,119

244,700

244,700

277,943
163,565
132,190
112,943
94,947
79,863
69,552
57,873
57,617
66,455
50,123
174,266
86,841
81,691
74,402
32,717
18,325
21,540
3,837
(2
(2)

$7,435
17,334
21,787
23,538
24,676
24,621
21,725
26,372
30,537
29,697
119,017
85,237
91,237
99,932
94,916
48,269
44,143
25.113
2

(5
(2)

277,943
171,000
149,524
134,730
118,485
104,539
94,173
79,598
83,989
96,992
79,820
293,283
172,078
172,928
174,334
127,633
66' 594
65,683
28,950
(2)
(2)

517,736

7,504

84,122

91,626

204,981,700 10,963,553

2,472,721

919,708

3,392,429

11,600

KENTUCKY.
$7,921,400 $1,156,228
25,339
604,838
23,814,400
194,939
16,052,300
636,486
53,658,600
192,962
8,848,600
553,325
8,010, 200
252,329
13,127,100
635,788
1,360,500
645,118
9,536,100
3,487,700 1,172,181
2,237, 800
927,055
992,952
1,451,000
892,346
1,034,000
657,784
707,700
726,302
468,300
577,180
419,200
530,519
311,700
411,382
223,300
420,684
231,500
757,100 2,125,523
336,200 1,289,927
173,200
915,205
166,900 1,114,882

* Nontaxable. Specific exemptions exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.




$3,542

$3,542

"275," 43*5

"275," 435

"266,* ioi'

200,101

190,629

"i90,"629

237,911
147,285
127,977
108,331
95,283
84,598
65,353
69,172
56,901
50,028
58,570
208,447
121,390
84,700
105,612

$7,171
17,972
23,950
28,451
28,869
28,206
31,898
31,194
27,822
33,932
173,128
138,429
119,782
197,636

237,911
154,456
145,949
132,281
123,734
113,467
93,559
101,070
88,095
77,850
92,502
381,575
259,819
204,482
303,248

133

STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOME
CLASSE S—Continued.
Number
turns.
$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

KENTUCKY—Continued.
Exemption from normal tax.
Personal ex- Dividends.
emption.

3
4
2

$2,169,195
962,334
1,076,503
505,181
253,125
272,890
466,097
322,742

69,496

192,273,937

49
18
17
7
3

$89,800
44,000
30,700
14,400
7,000
4,600
8,400
4,400

$975,699
471,805
609,959
378,238
205,739
239,708
215,847
189,526

Normal
tax.
$83,803
33,886
37,962
10,326
3,114
6,672
19,648
12,346

Total
tax.
$209,155
114,656
154,617
83,713
49,699
58,002
128,410
111,756

$292,958
148,542
192,579
94,039
52,813
64,674
148,058
124,102

154,538,100 20,937,795 2,499,022 1,798,448 4,297,470

LOUISIANA.
Under $1,0001
Under $1,000
$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 $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
1
2

3,909
3
8,017
13,913
15,602
6,106
2,877
7,589
430
4,322
1,751
829
518
328
245
243
178
171
103
86
311
143
94
88
47
15
12
12
5
3
7
1
1
1

$1,603,643
658
12,112,566
20,373,441
37,193,064
15,331,925
9,598,757
26,249,569
1,881,841
19,403,061
9,532,292
5,354,835
3,863,615
2,784,465
2,322,451
2,550,340
2,046,351
2,132,510
1,384,943
1,251,275
5,377,664
3,178,342
2,560,673
2,990,568
2,121,961
832,626
762,052
897,686
429,705
288,746
828,446
(2)
(2)
(2)

67,960

197,897,146

657,075

$7,768,500
200
20,555,700
14,192,500
49,444,000
8,693,300
10,767,100
16,463,000
1,725,300
10.342,300
3,740,000
1,491,800
858,500
519,300
363,400
360,700
246,200
248,600
141,000
112,800
418,000
200,800
116,800
118,800
59,400
19,800
13,200
14,800
7,200
3,000
11,000

. 8
(2)
4,400

$1,144,109
244,740
74,487
496,255
213,272
585,810
594,787
399,764
645,208
1,009,129
606,565
556,950
507,124
508,873
497,101
582,117
635,139
417, 799
281,200
1.470,688
1,213,573
'710,882
572,231
967,529
248,195
433, 707
308,272
229,099
312,651
101,951
(2)

$19

246,648

257,627

257,627

367,340

367,340

336,812
202,368
148,310
123,311
96,543
86,863
107,812
78,838
83,219
56,061
56,128
237 723
130,345
124,900
169,812
86,495
48,926
27,395
53,270
14,449
191
46,741
2

336,812
210,288
164,264
143,509
117,683
110,028
139,350
108,869
119,695
82,632
83,901
393,310
261,211
261,814
380,524
295,663
152,149
137,196
208,010
100,480
65,374
2777382
(2)

(5

8

449,908

15,718

$7,920
15,954
20,198
21,140
23,165
31,538
30,031
36,476
26,571
27,773
155,587
130,866
136,914
210, 712
209,168
103,223
109,801
154,740
86,031
65,183
230,641
(2)
(2)

267,026

8

282,744

149,021,400 17,019,115 3,203,864 2,100,658 5,304,522

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




$19

246,648

134
TABLE

STATISTICS OF INCOME.
13.—PERSONAL

Income class.

Under $1,0001
Under $1,000
$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 $4,000 i
$3,000 t o $4,000
$4,000 t o $5,000 i
$4,000 t o $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 to $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 to $14,000
$14,000 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 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 a n d over
2

Classes grouped
Total

RETURNS—DISTRIBUTION
CLASSE S—Continued.
MAINE.
Exemption from normal tax.
Number
Normal
of re- Net income.
tax.
Personal ex- Diviturns.
emption.
dends.
1,602
92
6,187
11,546
12,353
3,032
1,017
3,189
123
1,972
844
569
408
247
214
154
104
90
88
68
192
98
62
62
33
18
12
4
2
2
8
1

8976,195
31,331
9,324,332
15,985,535
29,229,823
7,663,001
3,356,859
10,949,680
539,214
8,886,000
4,629,137
3,676, 832
3,043,995
2,092,389
2,033, 064
1,612,947
1,191,309
1,123,201
1,183,555
982,491
3,296, 277
2,181,361
1,696,334
2,132,133
1,499,669
989, 863
776, 628
307,864
161,616
192, 424
961,901
(2)

$2,152,200
400
15,465,100
11,629,600
38,045,500
5,056,700
3,583,500
7,657,800
362,600
5,308,300
1,997,400
1,288,600
903,400
556,300
468,900
327,000
214,600
190,700
186,500
151,700
382,900
193,700
126,900
122,600
58,200
30,600
23,200
6,400
3,000
3,000
19,200
(2)

$531,181
2,739
575,158
107,488
684,755
130,171
480,775
278,002
263,467
299,898
611,673
621,816
583,372
491,066
491,058
455,873
440,317
303,304
485,495
337,193
1,194, 821
963,936
599,297
860,606
733,883
729,078
439,350
123, 504
102,315
172,844
411,615
(2)

BY

INCOME

Surtax.

Total
tax.

$1,112

$1,112

172,681

172,681

98,774

98,774

121,129

121, i29

131,039
84,933
76,629
74,298
56,234
57,823
49,234
35,169
37,906
36,779
32,890
116,737
79,012
67,866
84,782
53,238
23,470
22,557
14,056
4,933
3,834
43,068
(2)
(2)

$4,116
10,902
15,996
15,800
20,340
19,853
17,290
19,247
23,093
21,510
94,951
90,357
91,541
153,062
148,903
121,823
114,139
54,778
30,250
43,435
272,265
2

(5
(2)

131,039
89,049
87,531
90,294
72,034
78,163
69,087
52,459
57,153
59,872
54,400
211,688
169,369
159,407
237, 844
202,141
145,293
136,696
68,834
35,183
47,269
315,333
(2)

1

(2)

(2)

2
1

846,675
(2)

4,200
(2)

432,516
2

2,400

906,180

20,873

528,774

549,647

44,397

124,628,679

96,521,100 15,844,746

1,632,010

2,342,851

3,974,861

1,075,044

(5

30,954
(2)

430,426
2

(5

(2)

461,380
(2)

MARYLAND.
Under $1,000!
Under $1,000
$1,000 t o $2,0001
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 to $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 to $10,000
$10,000 to$11,000...„...
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
1
2

6,603
577
10,203
29,719
18,644
9,725
4,046
10,330
284
9,301
4,037
2,540
1,349
1 234
687
505
409
325
287
214
749
401
212
250

$3,657,035 $11,486,564
340,915
67,300
15,343,282 23,997,212
42,020,487
29,980,771
44,241,390 56,868,397
24,270,168
14,006,793
13,433,056
14,496,785
35,904,485 23,288,030
1,233,162
1,055,800
41,540,896 23,552,564
21,994,337
9,680,998
16,303,140
6,023,400
10,091,055
2,997,200
10,355,459
2,909,200
6,517,898
1,466,800
5,286,957
1,100,700
4,698,371
856,000
4,063,952
673,700
632,200
3,865,639
3,097,773
461, 200
12,878,825
1,580,700
8,926,711
810,900
5,764,206
437,800
8,721,116
524,800

$1,449,993
96,516
406,507
135,404
941,909
562,975
993,660
703,093
318,847
1,100,463
1,290,470
1,442,389
1,433,285
1,623,871
1,302,908
1,082,725
1,047,076
964,126
823,841
764,501
3,364,811
2,705,103
1,687,445
3,161,109

Nontaxable. Specific exemptions exceeds net income.
Classes grouped to conceal net income and identity of taxpayers.




$7,305

$7,305

"480," I65'

"480,* 165

394,648

394,648

477,298

477,298

673,393
456,936
372,745
276,993
296,498
215,981
189,630
181,689
158,820
157,142
124,963
564,374
394,390
267,441
390,106

$18,304
46,563
53,324
76,429
64,968

64,994
69,182
69,860
75,597
68,259
372,124
368,917
308,119
617,779

673,393
475, 240
419,308
330,317
372,927
280,949
254,624
250,871
228,680
232,739
193,222
936,498
763,307
575,560
1,007,885

135

STATISTICS OF INCOME.
TABLE

13.—PERSONAL RETURNS—DISTRIBUTION
CLA S SE S—Continued.

BY

INCOME

MAR YLAND—Con tinued.

Income class.

Number
of reNet income.

Total....

Normal

Surtax.

Total

$249,400 $2,149,897
93,200 1,024,823
88,200 1,706,547
47,200
815,976
26,400
657,933
26,800
523,207
61,600 1,293,891
12,000 1,421,363
6,400 1,071,786

$252,117
114,422
125,172
79,664
42,556
61,432
178,794
38,178
4 649

$544,670
320,675
468,867
318/897
238,077
270,825
973,613
640,542
435,543

$796,787
435,097
594,039
398,561
280,633
332,257
1,152,407
678,720
440,192

393,092

24,388

325,242

349,630

Personal exemption.

turns.
$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..
$2,00b,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

Exemption from normal tax.

126
48
50
25
14
13
30
11
5

1
2
1

$5,622,438
2,624,178
3,223,439
1,860,442
1,196,435
1,225,264
3,515,987
1,821,309
1,079,989
679,717

(2)

Dividends.

3,000

(2)

(2)

1,291,549
112,963 368,691,062

3,000

(2)

1,183,045

7,009

229,573,014 41,644,587

7,008,838

(2)

717,095

(2)

724,104

7,528,465 14,537,303

MASSACHUSETTS.
Under $1,0001
24,335 $12,042,241
Under $1,000
264,721
600
$1,000 to $2,000i
47,437 71,845,036
$1,000 to $2,000
107,019 152,894,057
$2,000 to $3,000i
89,027 211,838,538
$2,000 to $3,000
32,615 81,856,767
$3,000 to $4,0001.
11,956 39,997,868
$3,000 to $4,000
25,664 89,241,137
$4,000 to $5,0001
3,024 13,333,928
$4,000 to $5,000
16,054 71,496,429
$5,000 to $6,000
6,996 38,344,920
$6,000 to $7,000
4,734 30,701,218
$7,000 to $8,000
3,427 25,574,688
$8,000 to $9,000..
2,300 19,506,482
17,390,687
$9,000 to $10,000
1,832
15,047,539
$10,000 to $11,000
1,436
12,311,243
$11,000 to $12,000
1,072
$12,000 to $13,000
952 11,881,065
$13,000 to $14,000
827 11,157,266
9,877,301
$14,000 to $15,000
681
$15,000 to $20,000
2,247 38,772,826
27,015,621
$20,000 to $25,000
1,212
$25,000 to $30,000
788 21,470,211
$30,000 to $40,000
854 29,487,000
$40,000 to $50,000
470 20,851,481
$50,000 to $60,000
268 14,594,458
$60,000 to $70,000
165 10,617,169
9,612,658
$70,000 to $80,000
129
6,332,901
$80,000 to $90,000
75
5,170,375
$90,000 to $100,000
55
$100,000 to $150,000
126 15,364,805
4,645,351
$150,000 to $200,000
27
3,611,493
$200,000 to $250,000
16
1,869,799
$250,000 to $300,000
7
2,282,014
$300,000 to $400,000
7
856,161
$400,000 to $500,000
2
(2)
$500,000 to $750,000
5
(3)
$750,000 to$1,000,000...
1
$1,000,000 to $1,500,000..
$1,500,000 to $2,000,000..
$2,000,0001 o $3,000,000..
$3,000,000 to $4,000,000..
$4,000,000 to $5,000,000..
$5,000,000 and over
3,850,702
Classes grouped 2
Total
1
2

388,442 1,153,008,156

$39,267,000
11,300
117,185,100
107,673,700
274,129,100
53,311,900
40,082,900
61,843,100
7,882,500
41,280,800
15,292,600
10,305,600
7,193,000
4,864,600
3,881,900
2,978,700
2,236,300
1,948,300
1,705,300
1,335,500
4,560,600
2,421,100
1,534,300
1,704,300
891,900
505,700
344,600
256,600
131,600
100,500
237,600
58,600
33,000
13,600
12,600
4,000
2
(2)
()

$14,936,435
123,181
10,729,114
1,259,826
8,255,997
1,662,637
9,192,861
2,829,245
8,430,696
4,221,162
6,847,219
6,230,824
5,759,643
4,636,409
4,547,070
3,986,223
3, 786,889
3,725,150
3,596,078
3,400,841
14,117,350
10,922,546
9,304,437
13,631,645
12,043,948
7,338,201
5,960,546
4,868,839
3,570,165
3,061,215
8,897,254
2,353,640
1,951,040
930,989
668,555
512,878
2
(2)
()

11,300

2,012,701

$5,328
1,757,997

1,085,186

1,085,186

981,247

981,247

1,041,166
701,712
640,626
615,560
539,141
529,082
487,694
397, 552
398,665
389,855
352,121
1,427,457
1,029,856
806,610
1,106,551
705,158
537,929
382,570
391,557
234,156
193,116
540,300
209,282
123,285
91,053
126,488
26,534

$34,062
93,256
134,269
148,097
173,367
185,411
181,501
203,406
217,987
218,143
1,127,813
1,119,215
1,153,383
2,128,046
2,020,235
1,782,580
1,555,242
1,650,241
1,223,784
1,139,352
4,394,886
1,670,167
1,504,802
824,449
1,077,239
436,401

1,041,166
738,774
733,882
749,829
687,238
702,449
673,105
579,053
602,071
607,842
570,264
2,555,270
2,149,071
1,959,993
3,234,597
2,725,393
2,320,509
1,937,812
2,041,798
1,457,940
1,332,468
4,935,186
1,879,449
1,628,087
915,502
1,203,727
462,935

153,967

2,125,509

2,279,476

807,231,100 210,303,449 18,011,801 28,522,843 46,534,644

Nontaxabl(\ Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




$5,328
1,757,997

136

STATISTICS OF INCOME.

TABLE

13.—PERSONAL RETURNS—DISTRIBUTION
CLASSE S—Continued.

BY

INCOME

MICHIGAN.

Income class.

Exemption from normal tax.
Number
Net income.
of rePersonal ex- Diviturns.
dends.
emption.

Under Sl,000i
Under $1,000
$1,000 t o $2,0001
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 to $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 to $50,000
$50,000 t o $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 t o $250,000
$250,000 to $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500,000 t o $750,000
$750,000 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

Normal
tax.

20,120 $11,545,508 $31,619,500 $3,224,917
27,031
$1,328
62,812
2,500
138
86,421,800 1,612,865
32 862 50,904,533
491,020 1,263,348
76* 937 109,392,758 77,574,000
57,524 136,999,496 175,058,300 2,326,976
468,028
580,166
15,948 39,441,328" 24,635,300
7,707 25,572,438 27,554,000 2,129,962
463,086
29,500,300 1,110,451
12,102 42,084,444
5,054,000
3,795,200 2,145,812
1,164
643,468
9,886 44,196,918 26,447,300 1,735,661
22,907,049
9,929,900 2,362,327
446,949
4,197
5,935,900 2,062,328
365,248
2,534 16,405,900
4,239,000 2,065,279
344,875
1,799 13,454,206
2,887,600 2,005,645
307,232
1,259 10,666,465
9,295,506
2,258,800 2,014,898
292,395
981
7,199,324
1,558,600 1,552,287
244,369
687
6,383,618
1,227,800 1,577,209
222,343
555
5,145,378
920,200 1,218,572
191,299
412
4,986,174
531,500 1,258,647
187,163
369
4,009,490
610,800 1,207,706
147,310
277
2,177,200 5,373,099
681,526
1,001 17,223,627
1,176,900 4,217,782
510,659
549 12,260,312
8,929,110
697,100 3,175,857
373,553
327
750,700 5,133,542
492,318
353 12,118,417
6,525,232
284,800 2,883,163
257,440
147
5,295,874
181,800 2,955,457
205,911
96
4,110,228
124,700 1,782,870
180,818
64
2,757,955
80,800 1,233,680
111,965
37
943,336
1,948,935
56,000
79,139
23
811,160
1,794,957
36,200
74,881
19
4,755,617
63,200 11,535,367
143,080
40
3,774,409
49,400 2,246,686
129,535
21
696,040
1,553,502
15,400
70,192
1
1
1

(2)
(2)
(2)

(2)
(2)
(2)

2

7,559,816

250,147

657,779,854

1,464,518

C2)
(2)
(2)

2,800

8,381,262

5,400

1,248,082

(2)
(2)
(2)

518,710,700 85,215,004

Surtax.

Total
tax.

$1,328
1,263,348
580,166
463,086
$19,456
49,276
70,962
80,911
92,349
88,636
94,194
88,367
97,280
87,982
498,116
510,600
479,918
871,680
630,019
648,389
599,833
472,217
384,273
397,607
1,333,321
1,388,869
634,672

643,468
466,405
414,524
415,837
388,143
384,744
333,005
316,537
279,666
284,443
235,292
1,179,642
1,021,259
853,471
1,363,998
887,459
854,300
780,651
584,182
463,412
472,488
1,476,401
1,518,404
704,864

(2)
2
(2)
()

(2)
(2)
(2)

4,780,901 4,780,901
16,402

770,014

786,416

9,027,998 15,169,842 24,197,840

MINNESOTA.
Under $1,0001
Under $1,000
$1,000 t o $2,0001..
$1,000 t o $2,000....
$2,000 t o $3,0001..
$2,000 t o $3,000....
$3,000 t o $4,0001..
$3,000 t o $4,000....
$4,000 t o $5,0001..
$4,000 t o $5,000....
$5,000to $6,000....
$6,000to $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..

3,740 $1,935,489 $5,883,900 $1,782,547
138,441
269
7,800
22,685
13,190 20,920,161 35,146, 600 1,155, 747
37,950 52,270,167 38,077,200
376,697
32,279 77, 514, 565 97,234,500 1,360,866
10,723 27,251,270 19,214, 400
637, 589
4,428 14,728,311 15,217, 600 1,655, 557
9,278 31,820,959 23,733, 800 1,162,372
2, 553,191
580
1,930, 000 1,146, 640
3,846 17,321,438 10,142, 800 1, 242, 724
2,048 11,231,290
4,772, 200 1, 483, 950
9,085,392
1,406
3,261, 000 1,206,174
7,269,860
987
2,309,800 1,100,171
5,538,901
654
1,554,300
968,142
4,690, 711
494
1,129, 200 1,014,799
362
3, 797,414
719,558
843, 700
3,432,591
299
911, 669
693,300
2,706, 301
217
662,114
498,600
2,657,280
197
455,900
734,696
2,262,950
156
375,100
660,102
9,512,443
555
1,231,800 3,181,091
5,961,931
268
552,300 2,213,071
167
4, 579, 744
366,600 2,069,234
171
5, 910, 784
349, 800 2.866,477
1
Nontaxable. Specific exemptions exceed net income.
8
Classes grouped to conceal net income and identity of taxpayers.




$4,308

$4,308

553,894

553,894

294,146

294,146

282,000

282,000

238, 247
209,831
204, 794
191, 934
159,631
146,051
127,999
116, 850
97,459
94,641
80, 280
364,612
228,168
175,326
213,076

$10,091
27,121
38,916
41,878
46,620
46,854
50,421
46,247
52,082
49,888
273, 471
254, 033
246,643
427,198

238,247
219,922
231, 915
230, 850
201, 509
192, 671
174, 853
167, 271
143,706
146, 723
130,168
638, 083
482, 201
421,969
640,274

137

STATISTICS OF INCOME.
TABLE

13.—PERSONAL RETURNS—DISTRIBUTION BY
CL A S SE S—Continued.

INCOME

MINNESOTA—Continued.

Income class.

$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.
$1 000,000 t o $5,000,000.
$5,000,000 and over
Classes grouped 2

Exemption from normal tax.
Number
of re- Net income.
Personal exDiviturns.
emption.
dends.
$3,751,152
2,434,996
2,771,421
1,959,344
929,481
1,055,225
1,070,397
843,323
C2)
(2)

124, 501

Total

84
44
43
26
11
11
9
5
3
1

340,833,699

926,776

$143,200 |2,017,064
95,000 1,332,528
92,600 1,403,138
39,300 1,585,722
27,400
755,782
25,800
691,495
19,400
546,439
14,200
302,176
2
()
(2)

(25
(2)

Normal
tax.

Surtax.

Total
tax.

$130,820
77,302
107,117
42,792
15,335
30,180
38,170
41,382
2

$364,003
301,686
409,188
338,508
182, 782
237,639
296,322
299,810
2

$494,823
378,988
516,305
381,300
198,117
267,819
334,492
341,192
2

()
(2)

()
(2)

()
(2)

992,948

3,265

386,106

389,371

265,446,700 39,961,964

4,269,610

4,427,507

8,697,117

7,600

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

,

4,025
16
3,726
4,860
5,951
1,882
998
1,630
101
1,118
389
218
169
89
82
63
55
35
39
22
64
32
18
18
3
5
2
2
1
1

$1,157,955
6,277
5,688,528
7,163, 703
14,238, 940
4,677,429
3,322, 790
5,678,733
441, 972
4,978,156
2,123,618
1,404,744
1,262, 003
760, 914
777, 761
661, 228
632, 973
439, 601
527, 054
318, 790
1,072,670
708, 736
489,333
619, 911
131,070
273,018
125,329
154,192
(2)
(2)

$8,827, 300
2,000
9,619,000
4,915,600
18,457, 500
2,897,100
3,700, 200
3,921,600
407, 300
3,077,400
947, 800
522, 000
420,500
220,900
192,100
149,000
126,300
73,600
92,600
51,400
152, 500
75,400
39,600
40,400
7,600
14,200
3,800
4,000
2
(2 )
()

$682,539
11,761
75,192
12, 789
202, 296
52, 785
1.50, 928
89, 513
111, 131
151, 420
202, 728
165, 800
113,131
162, 308
128,482
135,410
101, 968
76,644
101,480
56, 376
259,181
178, 994
337, 223
191, 880
78, 816
19,656
124,468
141, 566
(2)
(2)

$146
91,229

69,208

69,208

66,984

66,984

70,109
40,873
31, 238
34, 813
20,695
24,939
21,926
24,624
19,672
21,666
13, 552
45,177
32, 236
12,726
27,238
3,025
18,296
99
475

$1,800
4,114
6,603
5,951
7,732
8,159
9,351
7,631
10,363
7,029
29,790
29,157
26,685
44,642
12,236
33,348
17,788
27,459

2
(2 )
()

70,109
42,673
35,352
41,416
26,646
32,671
30, 085
33,975
27,303
32,029
20,581
74,967
61, 393
39,411
71, 880
15,261
51,644
17, 887
27,934

ft

267,010
25,614

3,000

181,817

6,219

82,133

88,352

60,104,43 3

58,961,700

4,298,282

697,165

371,971

1,069,136

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




$146
91,229

138

STATISTICS OF INCOME.

TABLE

13.—PERSONAL RETURNS—DISTRIBUTION
CLASSE S—Continued.
MISSOURI.
Exemption from normal tax.
Number
Normal
Income class.
of re- Net income.
tax.
Personal ex- Diviturns.
dends.
emption.

Under $1,000!
Under $1,000
$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 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 to $10,000
$10,000 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 $1,500,00!0.
$1,500,000 t o $2,000,00<) .
$2,000,000 t o $3,000,00C)
$3,000,000 t o $4,000,00C>
$4,000,000 t o $5,000,00C
$5,000,000 and o v e r . .

7,627
43
22,653
44,288
43,259
15,640
4,472
12,434
587
7,971
3,177
2,264
1,538
1,079
847
670
554
416
291
280
957
491
306
316
154
72
41
32
21
9
16
7
2
2
2
1

$4,426,104
27,909
35,423,021
65,089,353
102,233,525
39,289,923
14,742,535
42,731,704
2,637,440
35,600,424
17,437,133
14,621,079
11,489,711
9,155,630
8,033,022
7,017,788
6,360,361
5,188,197
3,930,676
4,058,561
16,519,666
10,911,662
8,328,898
10,885,255
6,906,496
3,917,218
2,648,960
2,391,333
1,782,495
867,413
1,892,973
1,171,725
436,271
562,932
(2)
(2)

172,519

499,911,004

Classes grouped 2
Total

1,193,611

$13,101,200 $1,932,295
11,837
906,103
56,157,700
290,429
44,743,100
129,215,800 1,458,123
474,021
25,701,000
16,035,400 1,277,823
904,135
30,317,500
1,861,200 1,481,056
20,967,800 1,211,906
7,189,000 2,079,610
5,152,600 2,035,259
3,447,900 1,804,438
2,398,500 1,940,846
1,889,400 1,590,193
1,450,300 1, 841,652
1,194,800 1,583,019
858,700 1,464,274
623,000 1,059,943
599,000 1,297,951
2,055,200 5,197,818
1,044,000 3, 871,705
644,700 3,466,750
610,900 5,275,176
285,900 3,270,188
154,500 2,135,948
79,000 1,386,509
57,400 1,258,341
41,200 1,202,587
543,025
16,400
27,600 1,952,682
317,661
13,000
236,895
5,600
409,365
3,000
2
(2
( )
(2)
(2)

4,000

BY

INCOME

Surtax.

Total
tax.

$644

$644

804,296

804,296

527,126

527,126

465,225

465,225

535,673
338,666
321,379
298,172
257,874
255,157
221,163
221,225
179,138
147,120
148,572
643,483
426,188
323,269
390,079
248,492
140,651
87,897
87,094
48,489
27,056
32,276
66,573
16,470
20,929
(2)
(2)

$15,712
43,324
60,349
69,765
79,956
86,304
93,435
88,917
77,059
89,392
479,770
450,294
445,998
778,230
672,372
476,351
389,464
411,255
352,158
196,232
528,508
414,737
176,783
252,779
(2
(2)

597,505

535,673
354,378
364,703
358,521
327,639
335,113
307,467
314,660
268,055
224,179
237,964
1,123,253
876,482
769,267
1,168,309
920,364
617,002
477,361
498,349
400,647
223,288
560,784
481,310
193,253
273,708

519,165

53,326

367,946,300 57,688,728

7,333,702

7,326,649 14,660,351

$343

$343

650,831

MONTANA.
Under $1,000!
Under $1,000
$1,000 to $2,000!..
$1,000 to $2,000....
$2,000 to $3,0001..
$2,000 to $3,000....
$3,000 to $4,0001..
$3,000 t o $4,000...
$4,000 t o $5,0001..
$4,000 t o $5,000....
$5,000 t o $6,000....
$6,000 t o $7,000....
$7,000 to $8,000....
$8,000 to $9,000....
$9,000 to $10,000...
$10,000 to $11,000..
$11,000 to $12,000..
$12,000 t o $13,000..
$13,000 t o $14,000..
$14,000 t o $15,000..
$15,000 t o $20,000. .
$20,000 t o $25,000..
$25,000 t o $30,000..
$30,000 t o $40,000..

3, 732
$1,858,826
17
8,711
8.336,600
5, 253
13,876,328
9,276
9, 672 . 23,082,253
7,893,569
3, 285
1, 239
4,108,590
7,934,943
2, 303
578,824
132
QQA
4,408,239
358
1,949,571
184
1,187,111
770,299
103
651,893
77
501,162
,53
441,351
42
28
321,333
30
375,655
257,027
19
18
259,604
805,489
24
542,004
14
373,818
363,038
10

14,621,700
9,378,900
30,337,100
4,645,300
4,603,300
5,501,800
455,500
2,769,000
866,500
453,900
247,300
191,100
123,400
93,800
66,700
73,400
44,200
36,800
108,900
56,600
28,600
21,400

$172,447
247
89,888
24,465
218,166
46,463
146,824
153,780
149,153
143,836
182,432
141,684
127,535
117,792
117,844
122,321
60,722
68,298
57,821
80,990
210,710
268,352
182,859
99,717

1
Nontaxable. Specific exemptions exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.




*179*136'
*i27,"86i'

127,861

92,147

"*92*i47

59,425
37,523
25,976
18,751
17,833
15,946
12,634
12,194
14,338
11,392
8,989
32,078
16,770
11,334
18,286

$1,634
3,503
4,045
4,923
4,920
5,472
4,695
6,469
5,009
5,677
22,460
22,869
19,510
27,872

59,425
39,157
29,479
22,796
22,756
20,866
18,106
16,889
20,807
16,401
14,666
54,538
39,639
30,844
46,158

139

STATISTICS OF INCOME.
TABUE

13.—PERSONAL RETURNS—DISTRIBUTION
C1ASSE S—-Continued.

BY

INCOME

MONTANA—Continued.

Income class

$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 to $100 000
$100,000 t o $150,000.. . .
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 t o $500,000.. .
$500,000 t o $750,000
$750 000 to $1,000 000
$1,000,000 to $1,500,000.
$1 500 000 to $2 000 000
$2,000,000 to $3,000,000.,
$3,000,000 to $4,000,000..
$4 000 000 to $5 000,000.
$5,000,000 a n d over.. . .
2

Exemption from normal tax.
Number
Net income.
of rePersonal exDiviturns.
emption.
dends.
1
1
1
1

(2)
i

Total
tax.

Surtax.

I

i
(2)

1
1

•

:

£641,424

Classes grouped
Total

i

Normal
tax.

36,907

$12,200

$610,866

$7,851

$192,004

$199,855

81,527,662

81,318,600

3,595,212

720,801

331,062

1,051,863

NEBRASKA.
Under $l,000i
Under $1,000
$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 t o $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 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 t o $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000.. . .
$250,000 to $300,000
$300,000 t o $400,000
$400,000 to $500,000
$500000 to $750 000
$750'000 to $1 000,000 .
$1,000,000 to $1,500,000
$1,500,000 t o $2,000,000
$2,000,000 to $3,000,000
$3,000,000 t o $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over... .

7,946
122
10,634
15,264
17,143
5,835
1,906
4,841
346
3,441
1,431
801
535
313
230
198
142
99
85
61
209
114
57
51
23
9
5
3
3
2
3
1

$16,671,400

564,190
91,091
820, 238
108,263
471,044
160,279
504,909
401, 230
631,265
633,612
592,467
334,840
324,031
382,890
372,839
201,089
239,877
155, 589
814,057
709,733
465,381
768,575
405,310
320,466
157,066
171,736
15,828
153,728

$2,404

(225
()

528,998
71,853

179,905,513

$2,404

266,629

266,629

216,556

216,556

173,599

173,599

225,501
142,226
112,100
105,382
82,529
73,351
73,347
60,409
49,695
44,756
38,385
153,529
114,614
69,088
73,761
45,729
13,470
12,148
3,256
17,476
1,882
2

225,501
148,422
127,176
126,477
102,573
94,844
99,050
84,709
70,813
67,318
57,547
258,165
222,343
153,042
202,688
145,705
72,122
60,961
41,538
64,866
41,796
(2)
(2)

( 25
()

$6,196
15,076
21,095
20,044
21,493
25,703
24,300
21,118
22,562
19,162
104,636
107,729
83,954
128,927
99,976
58,652
48,813
38,282
47,390
39,914
(2)
(2)

28,055

38,670

162,631

201,301

165,469,800 11,633,933

2,210,492

1,117,653

3,328,145

8,800

1
Nontaxable. Specific exemptions exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.




i

$634,255

30,493,900
15,377,000
53,551,900
9,199, 200
6,737,800
12,306,400
1,232, 500
9,354,300
3,702, 900
1,969,900
1,246,900
731,100
539, 200
455,600
319, 200
227,400
189,300
143,400
464,500
232,600
120,600
109,800
45,400
15,200
10,000
6,400
4,200
3,000
(2)
(2)

1

Classes grouped 2
Total

$4,042,667
60,160
16,747,088
22,107, 231
40,825,724
14,716,535
6,384,161
16,825, 872
1,533,897
15,407,156
7,771,187
5,156,497
4,003,774
2,652,666
2,174,551
2,079,245
1,626,888
1, 235,190
1,147,798
881,435
3,595,902
2,565,890
1,558,163
1,772,770
1,034,143
486,518
327,381
223,766
247,530
184,730
(2)
(2)

140

STATISTICS OF INCOME.

TABLE

13.—PERSONAL
RETURNS—DISTRIBUTION
CLASSE S—Continued.
NEVADA.

Income class.

Exemption from normaltax.
Number
of re- Net income.
Personal ex- Diviturns.
emption.
dends.

Under $1,0001
Under $1,000
$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 to $4,000
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000
$10,000 to $11,000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 t o $60,000
$60,000 to $70,000
$70 000 to $80 000
$80,000 to $90,000 . .
$90 000 to $100 000
$100,000 to $150,000
$150 000 to $200 000
$200 000 to $250 000
$250 000to $300 000
$300,000 to $400,000
$400 000 to $500,000
$500 000 to $750 000
$750,000 to $1,000,000..
$1,000,000 to $1,500,000
$1,500,000to$2,000,000..
$2,000,000 to $3,000,000.
$3 000,000to$4,000,000
$4 000 000to$5 000 000
$5,000,000 and over
Classes g r o u p e d 2 . . . .

Total

766
3
1,101
2,799
2,185
1,164
241
680
25
352
192
75
47
21
16
15
6
6
5

$385,682
2,288
1,731,509
4,191,461
5,234,663
2,830,473
790,599
2,337,791
109,046
1,581,677
1,036,841
492, 849
352,951
178,046
153, 200
158,008
68,765
74,155 ,
67,072

$1,476,300

25,467
8,449
22,441
28,340
12,576
28,410
45,531
30,739
173,083
76,981
67,064
15,396
47,770
47,251
16,528
21,424
43,462

11,600

21.372

Surtax.

Total
tax.

$91

8
1
3
4
1
2

130,780
(2)
85,408
140,414
(2)
109,440

4,900
5,800
(2)
2,400

1

(2)

(2)

(3)

212,390
22,455,508

8,000
19,998,400

243,548
1,236,217

9,719

INCOME

$18,782

3,002,200
2,841,400
6,707,400
1,650,600
888,100
1,589,300
79,000
894,000
416,600
177,300
103,200
43,400
31,400
30,600
13,600
14,500
6,800

Normal
tax.

BY

(25

38,492
70,627
(2)
132,484

$91

53,666

53,666

46,243

46,243

28,815

28,815

26,635
19,596
10,362
8,967
5,715
4,412
4,895
2,236
1,654
1,124
6,566
(2)
3,806
4.352
2

$770
1,606
1,889
1,366
1,556
1,979
1,010
1,246
1,304

2
(3.473
5
4,210

26,635
20,366
11,968
10,856
7,081
5,968
6,874
3,246
2,900
2,428
10,039

(5

10,322
(2)
13,354

8,016
14,674
(2)
13,354

C
O

(2)

(2)

2,780
231,915

53,296
97,381

56,076
329,296

NEW HAMPSHIRE.
Under $1,0001....
Under $1,000
$1,000 to $2,000!..
$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....
$8,000to $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..
1
3

2,740
71

5,357
8,612
7,334
1,886
761

2,125
186

1,369

581
322
229
145
107
83
71
59
57
36
125
55
26
26

$1,871,103
29,955
8,400,317
12,350,712
17,276,306
4,661,453
2,549,480
7,401,590
825,535
6,127,254
3,171,187
2,085,007
1,715,462
1,228,450
1,017,958
868,340
817,785
734,354
769,091
521,953
2,145,118
1,214,403
695,579
867,416

$4,055,000
14,268,500
8,676,900
22,150,500
2,843,700
2,649,200
4,997,500
520,300
3,608,000
1,292,700
695,700
482,800
306,600
225,800
166,900
136,500
117,100
109,300
73,200
251,500
111, 200
54,800
51,800

$392,591
4,895
418,993
87,333
819,994
145,402
486,296
229,535
563,657
302,392
587,253
502,829
439,863
364,984
324,021
330,518
245,676
264,275
318,920
252,338
1,042,562
628,223
341,167
455,958

Nontaxable. Specific exemptions exceed net income.
Glasses grouped to conceal net income and identity of taxpayers.




$973
*i46,'973'

146,973

**68,'663"

68,003

90,694

90,694

89,372
55,114
39,467
37,628
30,477
27,073
23,058
26,609
23,142
21,819
14,297
66,566
40,312
25,345
29,015

$2,696
6,268
9,048
9,305
10,161
10,673
12,171
12,413
14,986
11,469
61,948
49,754
36,404
59,908

89,372
57,810
45,735
46,676
39,782
37,234
33,731
38,780
35,555
36,805
25,766
128,514
90,066
61,749
88,923

141

STATISTICS OF INCOME.
TABLE

13.—PERSONAL RETURNS—DISTRIBUTION
C LA S SE S—Continued.
NEW

Income ela^s.

emption.

Classes g r o u p e d . . . .
Total

19
8
5
8
1
4
2

32,410

$38,800
14,000
8,000
12,800
(2)
9,200

$852,811
437,217
319,898
612,416
(2)
374,899
(2)

(2)

409,447
82,352,496

$5,000,000 and over
Classes erouDed 2 - - - .
Total
1
2

14,193
994
29,225
60,128
63,425
24,781
8,272
22,793
1,427
17,486
6,969
4,339
2,955
2,021
1,563
1,199
980
746
609
522
1,735
891
525
559
279
152
81
63
33
40
62
30
9
1
5
1
1

$7,748,345
464, 661
45,970,304
88,038,197
152,323, 795
62,108,260
27,131,193
79,271,310
6,349,708
78,367,043
38,104,912
28, 025,383
22,042,165
17,098,989
14,816,197
12,555,075
11,243,277
9,313,926
8,211,585
7,566,963
28,721,230
19,954, 692
14,273,317
19,277,053
12,391,174
8,309, 886
5,249,045
4,706,683
2,759,051
3,783,761
7,265,031
5,131,472
1,993,234
(2)
1,741,954

$514,681
131,539
209,127
509,289
186,408
(2)




Surtax.

Total
tax.

$27,463
22,087
8,465
14.329

{
2U

()

$83,888
53,393
46,503
108.269
82,310
(2)

$111,351
75,480
54,968
122 598
(2)'
90,287
(2)

12,551

128,914

141,465

948,809

810,481

1,759,290

JERSEY.

$22,995,200 $5,108,541
1,800
104,158
73,601, 500 2,546,857
60,086,900
790,159
188,910, 700 3, 676,377
38,626,100 1,648,870
28,649, 500 2,564,641
54,368, 500 2, 891, 560
4,264, 500 3,388,918
46,371,100 2, 801,257
16,373,400 4,355,385
10,120,200 3,121,654
6, 842, 200 2, 839,801
4,716,000 '?., 407,027
3,478, 900 2,578,922
2,649,200 1,992,589
2,168,100 1,949,916
1,659,200 1,717,883
1,333,400 1,673,090
1,122,100 1,593,450
3,635,100 7, 080, 693
1,949,200 5,721,133
1,116,700 4,576,335
1,170,500 6,542,267
603,200 4,983,961
328,200 3,633,728
158,800 3, 391,087
125,600 2,255,192
57,600 1,382,234
78,000 2, 563,159
108,000 4,612,496
49,400 3,385,128
13,800 1,239.370
(2)
8,400 2,834 465
(2)
(2)

$14,363

$14,363

1,089,028

1,089,028

876,357

876,357

885, 151

885,151

1,190,818
731,976
641,374
596,024
522,391
494,006
463,233
432,618
368,562
338,070
315,071
1,246,514
883,602
633,338
872,486
543,140
339,823
214, 013
195,226
116,253
128, 640
267,522
163,873
53,732
2

(5

25,819
(2
(2)

$33,109
83,451
115,721
128,765
148,236
154,495
164,741
159,779
160,095
166, 644
830, 478
829, 516
761,743
1,386,447
1,196,462
1,014,425
764,373
810,447
536, 263
839, 456
2,014,537
1,838,925
813.530
2

(5

839,980
$

1,190,818
765,085
724,825
711,745
651,156
642,242
617,728
597,359
528,341
498,165
481,715
2,076,992
1,713,118
1,395,081
2,258,933
1,739,602
1,354,248
978,386
1,005,673
652,516
968,096
2,282,059
2,002,798
867,262
865,799
(2)
(2)

1

(2)

(2)

(2)

(2)

(2)

(2)

1

2

2

2

2

(2)

(2)

( )

4,547,187
269,096

856,856,058

( )

( )

10

( )

10, 600 2,473,142
179,479 2,644,174 2,823,653
577,752,200 106,428,445 14,822,502 18,435,792 33,258,294

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.

60729°—23

Normal
tax.

dends.

6,000
271,619
67,934,300 11,372,338

NEW
U n d e r $1,000*
Under $1,000
$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 $4,000!
$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 to $11,000
$11,000 t o $12,000
$12,000 t o $13,000..
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 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..
$3,000,0001 o $4,000,000..
$4,000 000to $5,000,000..

INCOME

HAMPSHIRE—Continued.

Exemption from normal tax.
Number
of re- Net income.
Diviturns.
Personal ex-

$40,000 to $50.000
$50,000 to $60,000
$60,000 to $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000
$150,000 t o $200,000
$200,000 t o $250,000
$250,000to$300,000... .
$300,000 t o $400,000
$400 000 t o $500,000...
$500,000 t o $750,000
$750,000 t o $1,000,000...
$1,000,000 t o $1,500,000..
$1,500,000 t o $2,000,000..
$2,000,000 t o $3,000,000..
$3,000,000 t o $4,000,000..
$4,000,000 t o $5,000,000..
$5,000,000 and over
a

BY

142
TABLE

STATISTICS OF INCOME.
13.—PERSONAL RETURNS—DISTRIBUTION
CLA S SE S—Con tinued.
NEW MEXICO.

Income class.

Under $1,0001
Under $1,000
$1,000 to $2,0001
$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 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 to $30,000
$30,000 t o $40,000
$40,000 to $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 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 to $4,000,000..
$4,000,000 t o $5,000,000..
$5,000,000 and over

Exemption from normal tax.
Number
of re- Net income.
turns.
Personal ex- Diviemption.
dends.
887
5
1,580
2,673
3,367
1,079
418
840
74
454
165
68
42
29
18
12
11
4.
3
14
12
6
6
1
3

$1,799,800
2,000
4,445,200
2,731,400
10,722,700
1,635, 600
1,526,600
1,973,800
256,000
1,162, 200
390,900
134,500
79,000
54,600
28,000
21,500
21,900
16,100
6,600
5,400
22,000
19,200
9,000
6,800
(2)
3,600

INCOME

Surtax.

Total
tax.

$63,506
$58
20,478
7,242
65,042
38,480
54,357
72,103
116,473
64,012
116,720
39,751
47,923
38,713
28,501
35,078
19,044
9,952
7,427
12,340
111,961
170,434
104,348
120, 818
(3)
98,181

S58

50,117

50,117

40,652

40,652

33,508

33,508

32,074
17,186
11,795
9,103
7,805
6,456
3,622
5,293
4,026
2,587
1,631
5,978
6,512
3,575
5.143

20,333
(2)

(25

32,074
18,000
13,011
10,815
9,872
8,170
5,176
6,922
5,733
3,643
2,621
13,002
17,503
12,812
19,488
(2)
28,287
(2)

$8i4
1,216
1,712
2,067
1,714
1.554
1,629
1,707
1,056
990
7,024
10,991
9,237
14.345

7,954
1

(2)

(2)

(2)

(2)

i

2

Classes grouped
Total

$383,747
3,321
2,464,871
3,983,543
8,018,367
2,681,186
1,387,127
2,878,804
323,856
2,027,220
901,041
435,102
316,365
245,255
171,135
125,792
126,019
99,737
53,912
43,999
241,484
266,612
167,014
203,281
(2)
165,248

Normal
tax.

BY

124,127
11,780

4,000

128,085

562

19,603

20,165

27, 838,165

27,078,400

1,590,969

255,637

95,992

351,629

N E W YORK.
Under $1,0001
Under $1,000
$l,000to $2,0001
$1,000 to $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 to $40.000
1

2

64,182
1,844
132,240
248,742
249,535
93,519
31,916
74,740
3,713
54,219
25,670
17,235
12,033
8,495
6,708
5,055
4,170
3,291
2,837
2,387
8,135
4,574
2,876
3,219

$37,990,948 $102,579,600 $59,199,461
1,074,757
233,600
246,924
205,301,241 330,850,100 10,551,513
360,513,093 249,732,300 2,229,085
593,124,295 752,096,500 13,198,891
230,952,363 160,549,400 3,431,829
105,847,623 112,357,100 12,922,661
259,357,409 177,654,300 5,987,950
11,669,600 10,720,154
16,470,464
242,397,134 145,248,200 6,427,123
140,327,912
57,779,100 14,213,735
111,379,847
38,617,300 14,068,649
89,925,660
26,538,300 13,086,077
72,087,490
18,353,000 7,980,399
63,683,579
14,373,500 14,958,040
52,978,773
10,723,700 10,927,799
47,916,476
8,900,300 9,783,337
41,079,521
6,896,700 10,060,865
38,273,302
5,948,800 8,966,284
34,612,469
5,009,300 8,256,166
140,195,351
16,825,300 40,470,346
102,060,969
9,294,400 30,481,277
78,648,851
5,788,000 28,178,018
110,671,249
6,437,100 40,857,669

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




$32,134

$32,134

4,354,731

4,354,731

2,715,980

2,715,980

3,051,413

3,051,413

3,637,464
2,896,857
2,635,883
2,524,411
2,278,244
2,217,797
1,937,279
1,863,798
1,643,436
1,583,864
1,459,175
6,170,700
4,684,855
3,559,921
5,144,741

3,637,464
3,017,981
2,967,459
2,997,853
2,828,306
2,853,885
2,590,049
2,570,712
2,348,557
2,284,597
2,221,278
10,239,644
8,922,086
7,801,919
13,097,930

$121,124
331,576
473,442
550,062
636,088
652,770
706,914
705,121
700,733
762,103
4,068,944
4,237,231
4,241,998
7,953,189

143

STATISTICS OF INCOME.
TAB:LE

13.—PERSONAL RETURNS—DISTRIBUTION
CLA S SE S—Continued.
NEW YORK—Continued.

Income class.

$40,000 t o $50,000
$50,000 t o $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 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 and over
Classes grouped 2
Total

INCOME

Exemption from normal tax.

Number
of returns.

Net income.

1,740
1,062
675
432
315
222
475
177
76
28
39
28
16
8
5

$77,504,861
58,021,889
43,468,229
32,314,473
26,725,569
21,014,105
56,960,910
30,282,307
17,005,792
7,571,491
13,295,566
12,043,351
9,799,820
6,887,231
5,433,289

$3,356,000
2,064,600
1,294,600
830,600
605,200
424,300
833,200
289,600
142,200
35,000
71,000
33,000
23,200
8,000
5,800

(2)

(2)

3

BY

Personal exemption.

Normal
tax.

Total

tax.

•131,521,885 $3,484,317 $7,511,980 $10,996,297
25,406,158 2,681,718 7,069,590 9,751,308
21,137,043 1,850,695 6,365,787 8,216,482
16,405,333 1,411,036 5,566,480 6,977,516
10,806,755 1,228,587 5,275,043 6,503,630
12,932,533
927,734 4,669,546 5,597,280
30,461,360 2,365,961 16,082,713 18,448,674
18, 045,400 1,168,992 10,850,040 12,019,032
12,731,836
570,437 7,017,871 7,588,308
5,669,726
215,074 3,309,539 3,524,613
10,101,777
362,445 6,368,091 6,730,536
15,744,319
266,368 6,101,076 6,367,444
9,792,098
220,581 5,368,044 5,588,625
3,447,561
314,698 3,955,911 4,270,609
5,539,738
58,501 3,199,187 3,257,688
(2)

1
22,557,415

Surtax.

Dividends.

6,400 26,077,569

(2)

(2)

.....(!L.

(2)

2

()
14,396,359 14,396,359

1,066,637 3,617,757,104 2,284,478,200 633,025,343 71,519,827 139,248,552 210,768,379

NORTH CAROLINA.
Under $1.0001
Under $1,000
$1,000 to $2,0001
$1,000 to $2,000
$2,000 t o $3,000!
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 t o $5,000i
$4,000 to $5,000
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$8,000 t o $9,000
$9,000 to $10,000
$10,000 to $11.000
$11,000 to $12,000
$12,000 to $13,000
$13,000 to $14,000
$14,000 to $15,000
$15,000 to $20,000
$20,000 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 t o $90,000
$90,000 to $100,000
$100,000 t o $150,000
$150,000 t o $200,000
$200,000 t o $250,000
$250,000 t o $300,000
$300 000 t o $400 000
$400 000 to $500,000 .
$500,000 to $750,000
$750,000 to $1,000,000..
$1,000,000 to $1 500 000
$1 500 000to$2 000 000
$2 000 000 to $3 O O O
OOO
'
$3,000,000 to $4 O O O
OOO
'
$4 000 000 to $5 000 000

1,895
4
5,675
9,877
13,024
3,548
1,617
2,837
311
2,065
851
569
441
248
186
142
127
85
77
69
210
104
42
65
32
16
9
6
10
8
4
4
1
1

1

$5 000 000 and over
Classes grouped 2
Total
1
2

$1,138,534
1,464
8,790,308
14,696,875
30,973,265
8,717,372
5,350,605
9,895,923
1,356,957
9,182,116
4,634,950
3,688,257
3,290,016
2,093,207
1,758,324
1,482,551
1,454,224
1,059,057
1,042,073
1,001,558
3,562,074
2,302,036
1,143,022
2,238,699
1,442,298
871,797
580,274
444,519
842,219
753,708
438,585
755,384
(2)
(2)

$3,513,700
500
14,962,600
9,949,200
42,164,500
5,285,700
5,822,000
6,998, 700
1,148,900
5,604,600
2,174, 000
1,416,200
1,117,100
589,500
468,700
348,800
304,100
212,300
196,600
150,100
486,800
247,500
96,000
151,400
70,200
38,900
16,200
15,000
13,000
17,800
5,000
6,800
(2)
(2)

$891,178
604
357,578
76,459
720,400
198,282
552,544
240,016
457,499
342,535
746,085
723,313
712,848
551,956
455,315
426,071
350,805
303,976
362,375
325,819
1,213,438
818,016
532,703
1,014,111
763,250
421,434
262,394
189,492
596,873
443,323
636,416
1,286,004
(2)
(2)

(2)

(2)

(2)

1,010,700
44,161

3,000

$33
187,259

130,680

130,680

105,694

105,694

i28,3l7
74,632
69,576
71,775
51,582
45,656
40,933
44,584
34,027
30,431
34,886
122,730
86,567
41,931
82,545
46,291
30,975
22,796
17,769
26,605
17,827
9,310
5,118
2

( 25
()

$3,857
11,185
17,251
15,694
17,348
18,127
21,342
18, 111
20,547
21,996
102,434
94,701
61,137
161,432
141,999
106,061
85,080
75,825
165,050
164', 067
114,104
276,415
(2)
(*)

128,317
78,489
80,761
89,026
67,276
63,004
59,060
65,926
52,138
50,978
56,882
225,164
181,268
103,068
243,977
188,290
137,036
107,876
93,594
191,655
181,894
123,414
281,533
(2)
(2)

(2)

(2)

486,207

486,207

1,560,529

2,199,970

3,760,499

1,232,136

127,992,951 103,595,400 18,205,248

Nontaxable, Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




$33
187,259

(2)

144
TABUS

STATISTICS OF INCOME.
13.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.
NORTH DAKOTA.

BY

INCOME

Exemption from normal tax.

Income class.

Number
Net income.
of returns.
Personal ex-

emption.

Under $1,0001
Under $1,000
$1,000 t o $2,0001
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000..,
$9,000 to $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 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 to$1 500 000
$1 500 000to$2 000 000
$2 000 000to$3 000,000 .
$3 000 000to$4 000 000
$4 000 000to$5 000 000
$5 000 000 and over
2

Classes grouped
Total

$3,094,600

753
236
155
100
48
49
22
12
13
18
10
29
8
7
5
1
1
1

$729,682
9,704
3,419,896
6,974,098
13,212,789
3,181,805
2,082,825
3,680,048
318,563
3,399,171
1,290,964
999,373
751,305
406,225
468,487
232,686
138,303
161,041
243,231
144,669
492,475
184,448
184,814
164,436
(2)
(2)
(2)

161,715
18,440

43,032,753

5,800
42,200,100

1,560
12
2,110
4,767
5,472
1,285
627
1.065

6,129,900
4,785,300
17,240,400
1,962,200
2,240,400
2,595,100
278,600
2,088,100
605,200
381,400
265,700
108,600
127,700
44,400
26,200
35,200
39,000
28,400
69,500
17,000
17,600
13,800
(2)
(2)
(2)

Normal
tax.

Surtax.

Dividends.
$67,514
2,005
23,676
18,838
189,174
26,244
197,810
59,856
77,294
127,644
77,734
119,080
110,564
83,741
72,929
45,232
30,229
28,920
26,883
46,793
94,472
36,119
82,975

?r

Total
tax.

$307

$307

87,012

87,012

47,989

47,989

41,171

41,171

47,548
25,177
21,175
17,738
11,148
14,257
8,094
4,911
6,131
11,338
4,146
21,514
9,252
5,355

$r
8

114,499

2,813

1,837,299

392,085

$1,118
2,924
4,001
3,073
4,743
2,925
2,051
2,721
4,770
3,180
13,771
7,921
9,420
11,161
(2)
(2)
(2)

47,548
26,295
24,099
21,739
14,221
19,000
11,019
6,962
8,852
16,108
7,326
35,285
17,173
14,775
16,170
(2)
(2)
(2)

19,919
93,698

485,783

22,732

OHIO.
Under $1,0001
Under $1,000
$1,000 to $2,000i..
$1,000 t o $2,000....
$2,000 to $3,0001..
$2,000 t o $3,000....
$3,000 t o $4,0001..
$3,000 t o $4,000....
$4,000 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 to $9,000....
$9,000 to $10,000...
$10,000 to $11,000..
$11,000 t o $12,000..
$12,000 t o $13,000..
$13,000 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..
1
3

15,401
417
44,972
95,225
102,485
26,802
12,560
23,612
1,592
16,442
6,917
4,342
3,142
2,131
1,670
1,297
1,050
811
668
577
1,885
988
563
692

$9,380,874
225,692
68,833,435
135,731,875
242,588,549
67,437,315
41,543,928
81,773,078
7,003,525
73,377,175
37,751,033
28,049,698
23,456,533
18,066,587
15,829,155
13,597,598
12,053,094
10,117,931
9,013,728
8,376,220
32,421,462
22,156,066
15,375,473
23,669,519

$24,925,300 $3,354,108
3,500
37,066
113,184,800 2,292, 246
575,445
95,769,100
311,635,900 3,692,474
45,397,000 1,028,836
44,918,500 3,400,671
58,236,800 1,736,019
5,505,300 2,691,081
44,288,400 2,396,833
16,412, 200 5,109,346
9,816,900 4,906,840
7,259,400 5,014,171
4,762,600 4,154,240
3,722,700 3,964,016
2,849,300 3,794,933
2,303,800 3,538,996
1,697,700 3,087,085
1,466,100 2,983,526
1,262,300 2,618,464
3,984,100 12,403,771
2,051,000 9,044,948
1,152, 900 7,485,438
1,400, 900 12,300,497

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




$7,073

$7,073

i,*579,'98O"

1,579,980

839,673

839,673

"880," 09i'

880,091

1,068,873
682,082
589,309
553,885
483,401
459,086
422,387
389,139
331,971
301,212
294,645
1,149,157
827,008
546,432
787,459

$32,185
83,095
123,244
137,085
157,576
167,903
177,500
172,789
176,364
184,155
940,038
923,806
828,137
1,690,153

1,068,873
. 714,267
672,404
677,129
620,486
616,662
590,290
566,639
504,760
477,576
478,800
2,089,195
1,750,814
1,374,569
2,477,612

145

STATISTICS OF INCOME.
TABLE

13.—PERSONAL, RETURNS—DISTRIBUTION
CLA S SE S—Continued.

BY

INCOME

O H I O—Continued.
Exemption from norm a l tax.

Number
turns.

$40,000 to $50,000
$50,000 to $60,000
$60,000 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
1400,000 t o $500,000
$500,000 to $750,000
$750,000 to $1,000,000
$1,000 000 to $1 500,000 .
$1,500,000 to $2,000,000..
$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

Total

Net income

323
186
114
72
37
30
52
13
3
9
7
5
4

$14,327,100
10,160,486
7,366,858
5,426,000
3,117,685
2,874,885
6,174, 248
2,293,999
685,400
2,456,848
2,372,283
2,296,845
2,645,746

Personal exemption.

367,096 1,060,027,926

Dividends.

$653,800 $7,957,675
367,800 4,808,788
210, 200 4,669,158
127,800 3,648,427
77,000 1,872,388
50, 800 2,261,682
99,600 3,687,631
17,600 1,917,341
5,400
526,591
16,400 2,147,247
12,000 2,627,536
8,200 2,129,506
4,400 1,697,029

Total
tax.

Normal
tax.

$496,353 $1,384,891 $1,881,244
394,110 1,240,632 1,634,742
230,737 1,083,537 1,314,274
143,528
942,515 1,086,043
708,271
97,057
611, 214
728,916
82,268
646,648
196,790 1,729,125 1,925,915
894,519
58,249
836,270
10,708
294,478
283,770
56,027 1,091,700 1,147,727
40,483 1,134,108 1,174,591
24,786 1,189,562 1,214,348
114,816 1,467,317 1,582,133

805,657,500 141,562,049 14,138,775 19,435,319 33,574,094

OKLAHOMA.
Under $1,0001
Under $1,000
$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 $4,000 !
$3,000 t o $4,000
$4,000 t o $5,000 !
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000.
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 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 $950 000
$250*000 t o $300,000. .
$300,000 t o $400,000
$400 000 t o $500 000
$500 000 t o $750 000
$750 000 t o $1 000 000
$1,000,000 t o $1,500,000.
$1 500 000to$2 000 000
$2 000 000 t o $3 000,000
$3'000'000 t o $4,000,000.
$4 000 000 t o $5 000 000

$5000000and over ..
Classes grouped2
Total

4,336
53
10,089
12,196
21,125
5,448
3,133
4,816
354
3,000
1,396
828
561
393
279
219
176
140
118
83
277
147
66
78
29
18
12
4
3
1
1
1

1

$2,205,417
42,946
16,158, 801
18,569, 760
50,665,486
13,465,932
10,291,438
16,702,117
1,525,264
13,392,981
7,653,741
5,343, 591
4,178, 517
3,323, 570
2,643,931
2,277,815
2,020,799
1,747,057
1,590, 318
1,208,226
4,744, 334
3,259, 726
1,809,699
2,665,597
1,287,128
967,499
778, 225
289,668
256,924

$8,931,400

$112,482
155,402
37,326
257,617
61,715
403,362
233,460
140, 346
244,398
562,496
310,438
444,427
326, 345
311, 759
266, 712
162, 414
215,099
261,686
238, 399
804, 522
613, 538
320, 534
808, 620
403, 417
342, 586
453, 552
48, 727
125.439

(2)

27,795, 200
12,367,100
64,667,200
8,206,800
11,728,100
12,243,000
1,387, 800
8,281, 800
3,253, 500
2,000, 200
1,372,600
907, 000
625, 500
526, 900
396,100
309,000
273, 500
191,900
636,000
323, 800
145,000
187, 200
70,600
38,800
25,400
7,400
5,800
(2)
(2)
(2)

(2)

(2)

$1 710

("5
(2)
(2)

(2)

247,095

208, 746

208,746

170,825

170,825

193 389
161 191
131, 881
115 268
110, 400
96 839
87 418
89 493
78 413
69 147
52 637
224 786
171 534
99 193
134 103
70 120
48 391
35 405
18 041
13 422
(2
(2
(2

(2)

$6,867
15,750
21,722
25,004
26,542
27,488
29,542
29,776
30, 817
26,847
136,185
133, 555
97, 510
189. 930
124; 389
115, 875
114,933
48,164
51,293
(2)
(2)
(2)
(2)

193,389
168,058
147,631
136,990
135,404
123,381
114,906
119,035
108,189
99,964
79,484
360,971
305,089
196,703
324,033
194,509
164,266
150,338
66,205
64,715
(2)

(2)

749,560
69,381

9,400

318,715

32,185

292,686

324,871

191,816,067

166,914,000

8,985, 533

2,661,632

1,544,875

4,206,507

1 Nontaxable. Specific exemptions exceed net income.
2
Classes grouped to conceal net income and identity of taxpayers.




$1,710

247,095

146
TABLE

STATISTICS OF INCOME.
13.—PERSONAL

RETURNS—DISTRIBUTION
CLASSES—Continued.
OREGON.

Exemption from normal tax.
Number
of re- Net income.
Personal ex- Diviturns.
emption.
dends.

Income class.

5,595
4G
8,255
16,213
15,866
5,145
1,701
4,148
139
2,126
1,000
636
413
279
238
146
137
96
78
81
223
90
44
46
27
16
4
3
2
2
2
2
2

Under $1,0001
Under $1,000
$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 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
2

$3,147,888
21,883
13,003,524
23,843,245
37,882,119
12,777,723
5,607,367
14,430,133
592,675
9,416,232
5,484,469
4,116,331
3,065,793
2,363,544
2,256,055
1,529,377
1,574,484
1,199,252
1,052,832
1,174,897
3,819,905
2,015,728
1,200,585
1,581,852
1,205,022
' 881,444
253,268
217,352
174,789
189,410
241,470
392,156
462,912

$9,471,300 $1,017,472
1,000
725
21,762,400
181,437
16,366,800
39,790
48,011,500
459,577
7,928,500
63,863
6,168,100
260,585
10,090,400
148,669
492,000
175,633
5,634,600
217,404
2,406,100
344,377
1,502,400
356,108
963,400
317,051
664,000
239,340
565,000
222,482
328,300
170,082
317,500
308,489
219,400
155,097
177,500
226,676
172,100
234,120
488,800
877,739
196,000
446,661
98,300
349,198
102,400
462,826
49,800
653,902
29,400
264,800
6,200
184,899
5,800
152,206
3,000
152,551
2,000
133,018
3,000
134,902
2,000
55,000
3,400
181,466

Normal
tax.

BY

INCOME

Surtax.

Total
tax.

$842

$842

301,833

301,833

192,133

192,133

166,849

166,849

141,752
112,841
97,993
83,523
77,581
81,003
61,319
58,499
52,509
41,342
48,682
162,378
93,630
55,959
73,406
38,356
43,419
4,676
3,216
639
3,974
7,640
26,437
21,565

$4,885
12,402
15,838
18,794
22,511
18,836
23,231
20,669
20,609
25,919
109,471
83,692
64,634
113,796
117,077
108,622
36,418
36,184
35,592
42,082
68,584
150,627
192,767

141,752
117,726
110,395
99,361
96,375
103,514
80,155
81,730
73,178
61,951
74,601
271,849
177,322
120,593
187,202
155,433
152.041
41,094
39,400
36,231
46,056
76,224
177,064
214,332

1

(2)

(2)

(2)

(2)

(2)

(2)

2

(2)

(2)

(2)

(2)

(2)

(2)

2,398,923

Classes grouped
Total

62,S04

7,600

20,142

159,574,639

134,240,000

9,208,287

186,819

1,367,525 1,554,344

2,240,815 2,710,765

4,951,580

PENNSYLVANIA.
Under $l,000i
Under$l,000
$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..

| 18,863
1 1410
! 68; 356
155,113
168,107
! 54,165
20,098
47,646
i 3,017
1 34,494
12,695
7,545
5,361
3,732
2,993,
2,278
1,739
1,453
1,250
1,081
3,418
1,769
1,108
1,342

$11,086,693
750,346
105,274,948
227,275,503
400,215, 298
134,425,914
67,267,485
165,356,362
13,214,813
154,601,937
69,258,383
48,738,190
40,087,673
31,617,457
28,363,104
23,906,298
19,965,885
18,155, 275
16,864,901
15,661,172
58,666,257
39,315,947
30,312,238
46,192,730

$31,696,700
62,800
172,648,300
155,326,200
431,350,700
78,418,900
74,048, 700
112,589,100
10,480,000
89,457, 200
29,482,900
17,195,500
12,164, 700
8,314,600
6,557, 400
4,901, 200
3,797, 500
3,088,300
2,648, 200
2,313,900
7,203, 600
3,690, 300
2,259,000
2,758,100

$12,938,434
151,679
4,997,272
1,943,233
8,112,109
4,409,225
7,847,885
6,409,614
5,575,154
8,670,710
9,112,295
7,340,128
6,578,708
6,165,579
5,914,914
5, 483,898
4, 534,139
4, 408,522
4,621,799
4,481,710
17,397,195
13,503,359
12,212,528
18,783,080

1 Nontaxable. Specific exemptions exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.




$23,060

$23,060

2,814,261

2,814,261

'2,*680,'247'

2,080,247

1,870,193

1,870,193

2,263,301
1,280,633
1,059,911
1,012,870
895,742
899, 519
793,740
712,874
674,753
626,328
608,821
2,372,403
1,622,519
1,224,725
1,907,946

2,263,301
1,339,485
1,204,536
1,224,460
1,135,894
1,182,627
1,088,958
1,006,606
985,903
956,741
954,584
4,063,263
3,242,986
2,855,824
5,224,990

144,625
211,590
240,152
283,108
295,218
293,732
311,150
330, 413
345,763
1,690,860
1,620,467
1,631,099
3,317,044

147

STATISTICS OF INCOME.
TABLE

13.—PERSONAL RETURNS—DISTRIBUTION
CLASSES—Continued.

BY

INCOME

PENNSYLVANIA—Continued.

Exemption from normal tax.
Personal ex- Dividends.
emption.

Number
turns.
$40,000 to $50,000
$50,000 to $60,000
$60,000 t o $70,000
$70,000 to $80,000
$80,000 t o $90,000
$90,000 to $100,000
$100,000 to $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 $750,000
$750,000 t o $1,000,000...
$l,000,000to$l,500,000..
$1,500,000 t o $2,000,000..
$2,000,000 t o $3,000,000..
$3,000,000 t o $4,000,000..
$4,000,000 to $5 000,000 .
$5 000 000 a n d over
2

Classes grouped
Total

666
372
299
186
121
74
198
56
37
17
16
13
8

5
1

1

$29,793,255
20,401,493
19,353,673
13,893,566
10,261,138
6,974,752
23,605,835
9,693,034
8,091,360
4,672,859
5,543,554
5,691,657
5,301,387
4,216,428
(2)

$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 t o $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 a n d over
Classes grouped 2

Total.
1
3

(2)

(2)

3,400

3,223,058

(2)

2,875,638

(5
(2)

205,222

(2)

(2)

1,962,007

2,167,229

621,103 1,937,291,858 1,266,543,800 273,063,730 31,238,204 53,422,016 84,660,220

2,053
98
6,909
12,894
10,252
4,277
1,235
3,699
190
2,229
921
545
444
309
235
215
182
156
96
103
327
193
118
140
81
36
26
26
19
10
16
8
5
4

$1,371,320
68,405
10,373,920
18,309,784
24,480,506
10,691,308
4,142,949
12,844,644
839,851
9,991,361
5,037,253
3,526,376
3,329,918
2,621,977
2,234,598
2,260,543
2,091,434
1,941,620
1,293,625
1,491,101
5,657,934
4,275,849
3,226,004
4,808,138
3,570,404
1,978,561
1,683,367
1,980,245
1,593,218
942,727
1,889,855
1,370,305
1,099,878
1,118,861
1,315,005
(2)

2,115,569
48,057

157,568,411

ISLAND.

$2,940,600 $9,190,051
30,688
826,363
17,314,300
200,954
12,929,100
30,875,500 1,052,564
317,542
6,487,400
908,979
3,994,400
400,464
8,770,200
484,817
520,400
580,227
5,844,700
935,947
2,100, 200
739,385
1,158,300
743,794
946,300
611,666
648,300
578,785
524,100
751,902
428,600
658,295
370,200
587,057
314,900
384,270
196,000
429,701
205,800
675,300 2,077,053
375,400 1,812,929
226,300 1,516,991
266,700 2,360,672
161,100 1,857,499
71,000
982,491
1,176,097
41,600
47,200 1,337,139
825,420
24,600
553,938
17,000
996,094
30,000
1,287,862
10,400
512,905
13,400
842,942
3,000
2,000
)

1,175,039
(2)

3,000

2

$1,542

$1,542

207,879

*207*879

155,306

155,306

146,843

"146," 843

142,637
88,285
73,303
83,781
71,842
65,480
64,297
63,306
65,774
47,356
54,359
207,580
153,543
120,797
179,960
114,274
74,674
40,552
54,458
56,071
29,341
71,559
9,826
47,606
27,826

1,828,573

98,537,300 41,557,095

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




Total
tax.

$1,325,000 $13,024,685 $1,195,600 $2,905,357 $4,100,957
825,517 2,494,492 3,320,009
777., 500 9,618,451
816,828 2,852,184 3,669,012
593,300 8,260,688
551,025 2,390,654 2,941,679
368,600 6, 430,751
436,172 2,026,052 2,462,224
254,500 4,736,037
272,007 1,542,980 1,814,987
143,200 3, 496,224
913,753 6,621,582 7,535,335
359,700 12,393,592
301,177 3,496,561 3,797,738
96,000 6, 863,483
301,337 3,282,680 3,584,017
67,400 4,424,562
214,291 2,131,387 2,345,678
35,800 1,942,710
122,618 2,668,600 2,791,218
18,800 5,066,668
60,844 2,916,377 2,977,221
19,800 5,888,716
137,856 2,940,967 3,078,823
17,200 3,709,832
140, 111 2,416,063 2,556,174
9,800 2, 738,524
2
(2)
(2)
(2)
(2)

RHODE
Under $1,000!
Under $1,000
$1,000 to $2,000!
$1,000 to $2,000
$2,000 to $3,000!
$2,000 t o $3,000
$3,000 to $4,000i
$3,000 to $4,000
$4,000 to $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 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

Normal
tax.

32,186
(2)

$4,338
10,647
17,695
19,954
22', 341
27,998
30,671
33,130
25,269
32,255
165,087
180,211
180,720
345,300
346,363
243,085
248,075
348,013
310,630
208,435
526,881
491,451
355,685
612,453

142,637
92,623
83,950
101,476
91,796
87,821
92,295
93,977
98,904
72,625
86,614
372,667
333,754
301,517
525,260
460,637
317,759
288,627
402,471
366,701
237,776
598,440
501,277
403,291
640,279

673,9
(2)

706,170
(2)

1,184,548
2,591,109

1,223,414

6,645,219

9,236,328

148
TABLE

STATISTICS OF INCOME.
13.—PERSONAL RETURNS—DISTRIBUTION BY
CLA S SE S—Continued.

INCOME

SOUTH CAROLINA.

Income class.

Under $1,0001
U n d e r $1,000
$1,000 t o $2,0001
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20.000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000
$150 000 t o $200,000...
$200,000 t o $250,000
$250,000 t o $300,000...
$300,000 t o $400,000...
$400 000 t o $500 000
$500,000 t o $750,000
$750 000 t o $1,000,000.
$1,000,000 t o $1,500,000..
$1,500,000 t o $2,000,000.
$2,000 000to$3,000,000 .
$3,000,000 t o $4,000,000..
$4,000,000 t o $5,000,000..
$5,000,000 a n d over...

Exemption from normal tax.
Number
of reNet income.
turns.
DiviPersonal exemption.
dends.
1,443
17
2,084
5,765
7,898
2,008
1,370
1,664
209
1,123
464
299
187
134
86
61
49
39
29
20
101
35
23
22
14
9
2
2
2
1

Classes grouped2
Total

$516,626
11,480
3,320,084
8,544,512
18,943,056
4,924,012
4,520,641
5,753,723
922,419
5,031,768
2,542, 829
1,931,606
1,394,180
1,133, 612
815, 646
641, 850
564,134
484,311
391,188
289, 212
1,713,667
778, 000
625,387
773,158
626,427
502,822
121,725
144,897
(2)

$3,101,300

120,857
39,260
367,144
90,468
280, 565
189,144
250, 840
235,982
386,002
384,381
345,321
205,353
140,177
196,903
232,020
130,626
205,151
51,527
631,378
454,826
262,153
361,301
232,120
228,948
11,733
97,037
(2)

Total
tax.

$456

(2)

(2)

Surtax.

$265,699

5,510,700
5,811,400
25,779,400
2,849,600
5,141,700
3.892,900
808, 800
3,065,600
1,090,700
719,300
461,300
316, 200
227,000
150,300
104,900
103,100
64,400
48,200
226,400
74,400
56,900
45,800
32,200
24,500
4,400
5,600
(2)

Normal
tax.

(2)

$456

108; 422

108,422

79,662

79,662

66,910

66,910

69,281
45,440
38,015
29,406
31,141
24,128
17,686
14,990
14,870
9,241
12,080
62,465
29,231
21,981
28,338
26,682
18,375
7,842
3,486
(2)

$2,263
5,721
7,290
8,523
8,116
7,981
8,298
8,221
7,627
6,348
48,528
32,122
33,434
58,077
60,894
62,931
16,720
24,108
(2)

69,281
47,703
43,736
36,696
39,664
32,244
25,667
23,288
23,091
16, 868
18,428
110,993
61,353
55,415
86,415
87, 576
81,306
24, 562
27,594
(2)

(2)

(2)

(2)

292,853
25,160

7,200

148,103

10,570

68,623

79,193

68,255,825

59,724,200

6,545,019

770,698

475,825

1,246,523

SOUTH DAKOTA.
Under $1,0001...,
Under $1,000
,
$1,000 t o $2,000!..
$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 to $10,000...
$10,000 t o $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 t o $20,000.,
$20,000 to $25,000..
$25,000 to $30,000.,
$30,000 to $40,000.,

2,791
38
3,113
5,555
4,991
1,456
758
1,230
132
845
259
145
90
68

47
32
28
30
18
11
29
11
4

$1,169,130
20,263
4,813,165
7,894,222
11,904,435
3,583,033
2,505,298
4,225,884
587,053
3,759,678
1,415,784
937,649
669,289
489,136
447,802
334,844
322,449
375,291
242,502
158,836
490,532
250,485
109,182
230,397

$6,376,300
3,100
8,919,300
5,533,100
15,648,400
2,237,800
2,727,900
3,025,300
512,200
2,402,500
677,800
359,100
192, OCX)
131,600
104,700
75,100
65,500
73,300
35,800
21,400
65,400
20,800
11,000
16,400

$91,569
1,256
94,620
19,288
232,302
40,664
160,540
47,656
173,999
83,609
158,145
124,276
118,368
84,267
60,124
86,305
93,122
57,352
73,730
46,903
216,014
71,309
34,821
116,611

7
Nontaxable. Specific exemptions exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.
1




$632
*93*808*

93,808

52,337

52,337

"46," 263*

*46*263

51,186
24,171
20,229
17,394
14,245
15,761
10,584
10,163
15,255
8,145
5,871
13,400
9,798
5,222
6,482

$1,217
2,793
3,453
3,654
4,495
4,040
4,777
6,461
4,742
3,482
13,921
10,720
5,742
15,733

51,186
25,388
23,022
20,847
17,89920,256
14,624
14,940
21,716
12,887
9,353
27,321
20,518
10,964
22,215

STATISTICS OF INCOME.
TABLE

149

13.—PERSONAL RETURNS—DISTRIBUTION
CL A S SE S—Continued.

BY

INCOME

SOUTH DAKOTA—Continued.

Income class.

$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 t o $300,000
$300,000 to $400,000
$400,000to$500,000... .
$500,000 to $750,000
$750,000 to $1,000,000 . .
$1,000,000 to $1,500,000..
$1,500,000to$2,000,000..
$2,000 000 to $3 000 000
$3,000,000 to $4,000,000..
$4,000,000 to $5 000 000
$5,000,000 and over
Classes grouped 2 .
Total

Exemption from normal tax.
Number
of reNet income.
turns.
DiviPersonal exemption.
dends.
1
2

2
(2)
()

(2)
(2)

Normal
tax.

Total
tax.

8

(2)
(2)

Surtax.

(22)
C)

$151,159
21,681

$9,200

$133,612

$1,606

$16,871

$18,477

47,087,498

49,245,000

2,420,462

422,552

102,101

524,653

TENNESSEE.
Under $1,0001
Under $1,000
$1,000 t o $2,000i
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,000 i
$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 $7,000
$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 t o $14,000
$14,000 t o $15,000
$15,000 to $20,000
$20,000 t o $25,000
$25,000 to $30,000
$30,000 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 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 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 t o $5*000 000
$,*> 000 000 and over

Total

4,575
98
7,153
13,847
15,378
4,533
2,771
4,509
497
2,837
1,198
836
542
394
303
225
202
148
112
81
286
168
83
104
31
15
7
4
2
3
7

$1,891,156
39,082
11,068,866
19,910,022
36,884,361
11,378,355
9,251,810
15,658,799
2,139,421
12,689,361
6,550,587
5,405,697
4,060,597
3,328,153
2,868,883
2,355,073
2,323,020
1,841,980
1,505,239
1,174,468
4,899,472
3,715,621
2,281,790
3,571,597
1,337,573
807,644
461,207
298,054
167,221
288,766
815,920

60,949

170,969,895

$8,469,800
"700
18,296,400
14,045,400
48,237,600
7,441,700
10,053,200
11,377,500
1,909,800
7,862,800
2,829,200
2,006,600
1,264,300
916,000
690,400
514,500
452,000
333,200
247,800
190,600
631,200
390,900
194,800
219,800
68,600
33,000
15,600
10,800
3,200
9,600
17,800

$810,290
5,923
404,493
68,367
756,860
82,660
1,078,893
262,405
625,480
378,064
741,489
719,533
586,309
571,617
545,311
541,073
529,201
442,600
366,630
302,515
1,158,755
1,354,195
773,112
1,057,386
481,615
264,280
292,576
45,574
78,265
81,905
296,805

179,579
123,450
117,719
103,135
94,881
89,465
75,772
83,779
65,941
56,240
46,436
205,748
142,443
98,223
170,628
63,302
35,382
15,447
15,233
6,541
15,255
39,689

138,734,800 15,704,181

2,398,570

1 Nontaxable. Specific exemptions exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.




$1,510

$1,510

233,813

233,813

154,410

154,410

164,549

164,549
$5,644
16,128
21,499
24,920
28,435
28,916
34,150
31,341
29,124
25,985
141,181
152,337
125,657
255 244
124,989
97,045
69,184
51,134
32,477
65,243
224,848

179,579
129,094
133,847
124,634
119,801
117,900
104,688
117,929
97,282
85,364
72, 421
346,929
294, 780
223,880
425,872
188,291
132,427
84,631
66,367
39,018
80,498
264,537

1,585,481 3,984,051

150

STATISTICS OF INCOME.

TABLE

13.—PERSONAL RETURNS—DISTRIBUTION
CLASSE S—Continued.
TEXAS.

Income class.

Under $1,0001
Under $1,000
$1,000 t o $2,0001
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,0001
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000

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

Exemption from normal tax.
Number
of re- Net income.
turns.
Personal exDiviemption.
dends.
17,945 $8,301,793
97
49,899
24,586 38,799,441
36,332 54,597,163
50,997 122.135,077
18, 743 47' 476,271
7,385 24,559,451
20,202 70,129,012
3,708,940
844
11,660 52,117,607
3,984 21,614,788
2,037 13,137,451
1,235
9,210,934
754
6,391,306
543
5,156,159
440
4,611,375
320
3,682,377
318
3,966,737
2,632,602
199
2,673,342
184
9,274,750
540
6,049,904
272
3,829,685
141
6,773,349
198
4,905,918
110
1,969,131
36
1,931,569
30
1,136,048
15
1,262,302
15
' 273,075
3
1,419,133
12
1,100,148
6
452,167
2

1,568, 523
200,188

536,897,427

$37,231,900 $1,691,277
200
6,272
67,165,600 1,290,445
36,804,400
152,463
157,415,400 1,508,347
28,662,200
564,307
26,867,600 1,303,680
44,270,000 1,549,037
3,153,300 1,038,117
26,941,200 1,675,582
7,948,100 2,189,625
3,660,300 1,673,797
2,129,900 1,341,010
1,130,400 1,090,471
757,900 1,047,672
628,300
792,415
435,400
718,401
456, 800
853,977
303,900
558,845
245,800
534,580
738,900 2,314,572
359,500 1,630,043
185,500 1,205,346
279,300 2,092,434
137, 200 1,464,537
50,400
494,478
34,600
538,659
20,000
219,309
21,000
134,614
3,000
111,774
13,600
601,039
6,800
340,640
4,400
194,359

Normal
tax.

BY

INCOME

Surtax.

Total
tax.

$1,793

$1,793

710,706

'716*766

*735,*7i7"

735,717

981,701

98i,70i

941,390
487,954
361,559
296,432
232,917
201,787
189,473
160, 503
172,814
110,417
127,665
425,617
297,056
189,248
338,997
251,607
108,639
109,170
68,803
85,736
12,184
65,127
70,373
19,953

$17,078
38,696
48,186
48,347
51,174
56,961
54,098
67,945
49,963
59,197
266,495
248,766
203,333
479,346
477,751
240,824
273,251
198,512
246,934
58,082
396, 068
228,472
186,320

941,390
505,032
400,255
344,618
281,264
252,961
246,434
214,601
240,759
160,380
186,862
692,112
545,822
392, 581
818, 343
729,358
349,463
382,421
267, 315
332,670
70,266
461,195
298, 845
206,273

836,639

916,757

560,782

;o, 118

448,068,600 33,482,906

7,835,456

4,832,438 12,667,894

111, 933

111, 933

67,349

67,349

54,134

54,134

5,800

UTAH.
Under $1,0001....
Under $1,000
$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 0 0 0 . . . .
$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 t o $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 to $30,000..
$30,000 to $40,000..

844
1,
24
4,139
6 401
,
7,256
1,
783
993
1,
454
115
850
389
230
148
100
65
56
44
34
39
28
68
32
12
13

$934,381
15,249
6,436,665
9,299,327
17,171,682
4,355,794
3,315,928
5,032,754
509,431
3,833,727
2,127,436
1,478,770
1,106,077
844,027
614,921
587,409
506,782
424,817
527,233
404,267
1,156,276
716,525
337,684
440,651

$3,052,500
2,600
11,469,900
6,472,200
24,026,500
2,623,300
3,700,000
3,629,500
414,400
2,410,500
1,022,900
561,800
367,800
247,200
157,900
138,400
114,400
85,000
88,300
67,200
161,400
87,500
22,000
29,600

$23,791
432
126,613
21,403
280,155
51,119
262,015
75, 061
142,730
98, 289
286,827
309,193
191,558
168,323
106,536
148,927
153,602
125,634
217,455
162,048
430,548
380,921
84,475
209,657

1 Nontaxable. Specific exemptions exceed net income.
* Classes grouped to conceal net income and identity of taxpayer.




$558

53,049
34,617
27,972
25,430
21,894
19,375
18,346
15,330
13,187
16,379
12,023
40,386
23,034
16,484
14,378

$1,870
4,306
5,885
6,316
6,374
7,253
7,504
7,304
10,373
8,870
32,597
29,904
18,887
31,116

53,049
36,487
32,278
31,315
28,210
25,749
25,599
22,834
20,491
26,752
20,893
72,983
52,938
35,371
45,494

151

STATISTICS OF INCOME.
TABLE

13.-—PERSONAL RETURNS—DISTRIBUTION
CLASSE S—Continued.
UTAH—Continued.

Income class.

$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

Exemption from normal tax.
Number
Net income.
of returns.
Personal ex- Dividends.
emption.
6
3
2

$255,877
155,107
124,664

26,128

62,713,461

$15,200
7,600
4,200

Normal
tax.

BY

INCOME

Surtax.

Total
tax.

$105,183
76,431
80,201

$9,478
7,049
3,017

$23,591
17,769
17,583

$33,069
24,818
20,600

60,979, 800 4,319,127

605,402

237,502

842,904

VERMONT.
Under $1,000*
Under $1,000
$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 $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
1
2

1,076
30
2,354
4,861
4,269
1,183
580
1,228
146
791
339
217
140
98
81
52
45
30
29
23
60
47
19
16
14
8
3
1
2
2
1
1

$580,302
8,094
3,513,310
6,709, 455
10,138,652
2,951,644
1,962,038
4,237,326
661,735
3,498,759
1,863, 741
1,406,764
1,053,606
831, 809
769, 000
547,442
514,944
373,983
391,957
332,682
1,057,377
1,034,251
509,659
545,865
612,688
431,913
191,397
(2)
164,805
197,549
(2)

$1,626,800

(2)

(2)

5,954,400
4,887,800
13,015,100
1,867,600
1,836,100
2,968,200
437,000
2,112,300
801, 700
496,000
326,100
219, 200
179,400
119,200
97,400
65,500
51,000
46,800
127,100
86,500
32,400
29,800
27,400
13,400
5,800
(2)
4,000
3,000
(a)

$328,307
2,664
228,292
30,646
362,707
44,594
454, 962
115,438
407,626
136,656
308, 008
267,913
194,339
188,631
229, 773
159,625
116,219
82,580
163,593
118,835
341,420
464,415
216, 768
307,852
409,179
286,891
126.007
2

(5
(i

$210
72,868

41,686

41,686

46,376

46,376

50,141
31,483
28,477
26,107
22,512
19,904
16,884
17,660
13,580
11,426
10,964
39,159
39,116
20,058
11,539
13,960
12,161
5,492

124,602
166,178
2

& *

2

2

()

(?5

761

()

$1,693
4,254
5,660
6,329
7,669
7,020
7,505
6,396
7,703
7,317
31,917
52,175
26,839
38,807
58,123
52,006
27.784

(25

31,501
45.844
2

(i
(2)

50,141
33,176
32,731
31,767
28,841
27,573
23,904
25,165
19,976
19,129
18,281
71,076
91,291
46,897
50,346
72,083
64,167
33,276
(2)
34,765
48,605
(2)
(2)

468,810
17,746

2,000

496,057

682

170,755

171,437

47,561,557

37,439,000

6,880,777

558,470

597,297

1,155,767

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




$210
72,868

152

STATISTICS OF INCOME.

TABLE

13.—PERSONAL RETURNS—DISTRIBUTION
CLASSE S—Continued.
VIRGINIA.
Exemption from normal tax.
Number
Normal
Income class.
of re- Net income.
tax.
Personal ex- Diviturns.
dends.
emption.

Under $1,0001
Under $1,000
$1,000 to $2,000!
$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
$300,000 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
Total

4,402
37
8,992
17,772
20,271
6,608
3,328
5,622
699
3,420
1,404
839
656
438
295
233
178
136
131
101
299
153
85
87
34
10
10
7
3
3
1
2
1

$2,066,185
19,497
14,066,026
26,033,007
48,477,594
16,461,436
11,157,040
19,510,385
3,052,608
15,306,121
7,644,078
5,434,449
4,887,832
3,710,435
2,800,047
2,445,482
2,042,305
1,694,327
1,773,715
1,464,118
5,122,957
3,409,590
2,317,638
3,005,684
1,496,866
530,198
636,926
517,443
250,410
278,007
(2)
362,637
(2)

76,257

208,331,701

356,658

$7,134,100 $1,313,712
13,007
726,812
125,663
825,575
303,659
1,111,432
458,326
1,074,027
519,298
1,186,610
1,038,066
992,354
792,961
710,905
040,057
519,554
442,014
704,824
505,256
1,756,386
1,385,711
1,112,128
1,385,437
705,950
313,059
289,052
419,830
113,762
152.791
2

BY

INCOME

Surtax.

Total
tax.

$765

$765

314,133

314,133

237,374

237,374

228,320

228,320

22,954,000
18,068,100
62,992,800
10,265,300
12,068,100
13,606,600
2,453,000
9,349,200
3,365,200
2,024,900
1,517,700
1,046,600
687,300
526,200
429,500
318,700
306,700
239,200
661,600
351,900
191,600
190,800
75,600
19,000
20,400
13,800
6,200
5,400
(2)
4,800
(2)

187,9821
(2)

5,600

168,597

16,606

132,309

148,915

170,899,900 21,994,797

2,508,250

1,652,866

4,161,116

(5

217,298
133,301
108,896
114,553
98,709
79,369
72,945
66,856
57,614
49,208
50,438
181,823
123,602
81,175
111,129
64,314
17,227
27,007
12,255
9,069
9.657
2

(5
(5

24,607
2

$6,287
16,336
25,523
28,058
28,027
30,338
30,004
28,948
34,932
32,388
148,187
140,799
124,455
217,116
143,473
62,503
92,173
88,068
48,536
60,309.
(2)
134,097
(2)

217,298
139,588
125,232
140,076
126,767
107,396
103,283
96,860
86,562
84,140
82,826
330,010
264,401
205,630
328,245
207,787
79,730
119,180
100,323
57,605
69,966
(2)
158,704
(2)

W A S H I N G T O N , I N C L U D I N G ALASKA.
Under $1,0001
Under $1,000
$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
13,000 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 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

17,290
2
14,979
30,980
17,397
10,589
3,978
9,242
631
5,842
1,726
932
502
331
221
161
153
90
87
77
211
104
63
40

$6,037,185 $32,216,100 $1,186,846
1,043
23,287,948
37,773,100
609,617
45,285, 430 31,243,100
103,807
42,816,094
50,044,100
25,945, 240 14,501,100
219,313
13,307,662
13,950,100 1,629,258
31,901, 082 .19,355,600
661, 999
2, 765, 448
2,121, 600 1,291, 286
26, 229, 723 13,564, 400
809, 812
9,458, 501
3,442, 5C0 1,318, 889
6,017,620
1,760,900 1,105, 592
3, 750, 061
825, 300
623,951
2,805, 775
495, 000
812, 877
2,100, 581
335, 300
665,004
1,687, 402
241, 900
439, 288
1, 756, 220
230,900
552,951
1,126,548
128,900
331, 863
1,170, 364
129,400
311,969
1,114, 237
115,900
341,226
3,587, 576
299,500 1,250,198
2,290, 311
145,900 1,074,958
1, 744, 667
74,000 1,008,107
1,388,273
52,800
491,555

1
Nontaxable. Specific exemptions exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.




$41

$41

566,321

*566*32i

449,391

449,391

477,237

'*477," 237

474,178
199,544
146,170
117,085
86,066
68,531
59,468
61,177
42,853
45,679
41,590
139,588
74,848
55,018
64,068

$8,411
17,792
19,813
21,188
20,817
20,780
25,878
19,281
22,696
24,491
102,101
91,705
95,614
99,179

474,178
207,955
163,962
136,898
107,254
89,348
80,248
87,055
62,134
68,375
66,081
241,689
166,553
150,632
163,247

153

STATISTICS OF INCOME.
TABLE

13.—PERSONAL. RETURNS—DISTRIBUTION
C LA S SE S—Continued.

BY

INCOME

WASHINGTON, INCLUDING ALASKA—Continued.
Exemption from normal tax.
Number
Net income.
of rePersonal exDiviturns.

Income class.

emption.

27

m

Total
tax.

7
8
4

$1,194,981
385, 782
506,177
298,528

$43,800
9,000
12,600
6,400

$726,057
343, 837
313, 853
231, 257

$32,120
4,097
13,572
4,048

$112,585
47,585
72,675
51,296

$144,705
51,682
86,247
55,344

4
6
2

383,618
699,936
348, 245

4,000
9,800
3,000

193, 410
545, 294
400,942

14,198
9,639

86,382
200, 345
101,177

100,580
209,984
101,177

2

717,384

4,800

40,000

52, 567

348, 972

401, 539

115,688

262,109,642

223,140,800 20,581,805

3,299,094

1,610,763

4,909,857

$40,000 to $50,000
$50,000 to $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 to $100,000
$100,000 t o $150,000
$150,000 t o $200,000
$200,000 t o $250,000
$250,000 t o $300,000
$300,000 t o $400,000
$400,000 t o $500,000
$500 000 to $750 000
$750,000 to $1,000,000 . .
$1,000 000 t o $ l 500 000
$1,500,000 to $2,000 000..
$2,000,000 to $3,000,000...
$3,000,000 to $4,000,000..
$4,000,000 to $5,000,000..
$5,000,000 and over

Total

Surtax.

Normal
tax.

dends.

WEST VIRGINIA.
Under $l,OOOi
U n d e r $1,000
$1,000 t o $2,0001
$1,000 t o $2,000
$2,000 t o $3,0001
$2,000 t o $3,000
$3,000 t o $4,000i
$3,000 t o $4,000
$4,000 t o $5,0001
$4,000 t o $5,000
$5,000 t o $6,000
$6,000 t o $7,000
$7,000 t o $8,000
$8,000 t o $9,000
$9,000 t o $10,000
$10,000 t o $11,000
$11,000 t o $12,000
$12,000 t o $13,000
$13,000 t o $14,000
$14,000 t o $15,000
$15,000 t o $20,000
$20,000 t o $25,000
$25,000 t o $30,000
$30,000 t o $40,000
$40,000 t o $50,000
$50,000 t o $60,000
$60,000 t o $70,000
$70,000 t o $80,000
$80,000 t o $90,000
$90,000 t o $100,000
$100,000 t o $150,000
$150,000 t o $200,000
$200,000 t o $250,000
$250,000 t o $300,000
$300,000 t o $400,000...
$400,000 t o $500,000
$500 000 t o $750 000 . 1 .
$750 000 t o $1 000,000. .
$1 000 000to$l 500 000 .
$l',500',000 t o $2',000,000..
$ 9 000 000 t o S3 000 000 .
$3 000 000to $4 000,000..
$4 000 000to $5 000 000

4,017
31
9,186
17,202
21,600
6,466
3,082
4,948
545
3,466
1,231
841
601
335
312
206
176
112
104
74
315
150
81
83
36
29
16
7
7
7
8
2
1

1
2

$7,778,500
100
25,425,900
17,385,200
71,479,700
9,433,100
11,484,100
12,097,800
1,944,200
9,803, 900
3,017, 400
2,146,100
1,515, 100
755, 800
731, 400
480, 500
417,100
264, 300
243,800
160,300
700,000
330,000
175,600
187,700
71,600
50,200
34,400
17,400
17,600
12,000
14,600

$931,885
989
567,315
105,332
1,078,523
259, 468
1,054,237
436, 043
1,236,643
539,108
1,095,940
836, 608
884, 881
763, 703
808,071
506,909
578, 689
585,436
386,190
447, 681
1,953,623
1,499,456
1,026,089
1,316,571
837,314
1,287,345
586,738
281,265
555,579
833,235
626,396

$497
353,538

261,076

261,076

189,132

189,132

206,513
117,709
107,143
101,593
71,566
80,982
69,169
61,665
36,906
47,595
32,336
192,804
115,184
75,100
98,939
56,753
35,888
27,239
16,180
12,101
1,069
24.338
2

206,513
123,511
123,434
124,896
„ 93,169
110,488
95,599
93,463
60,723
75,132
55,968
348,053
250,998
193,540
300,122
212,096
232,590
177,451
103,949
128,298
146,093
280,680

$5,802
16,291
23,303
21,603
29,506
26,430
31,798
23,317
27,537
23,632
155, 249
135, 814
118,440
201,183
155,343
196,702
150,212
87, 769
116,197
145, 024
256,342

(5

j

603,462
75,277

207,157,054

711,172

1,741

236,363

238,104

178,181,400 24,618,434

2,394,756

2,184,357

4, 579,113

6,000

Nontaxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and indentity of taxpayers.




$497
353,538

1

$s'ooo'ooo and 'over
Classes grouped 2
Total

$2,284,127
13,322
13,963,748
26,148,186
51,456,838
16,079,080
10,228,659
17,256,054
2,403,243
15,506, 348
6,731, 647
5,440,277
4,479, 836
2, 838, 406
2,959,634
2,157, 707
2,017, 724
1,394, 983
1,406,710
1,072,402
5,404,124
3,315,517
2,223,340
2,848,166
1,602, 884
1,592,698
1,028,149
516,568
593, 753
658,189
931,273

154

STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION
CLA S SE S—Continued.

BY INCOME

WISCONSIN.

Income class.

Exemption from normal tax.
Number
of reNet income.
turns.
Personal exDividends.
emption.

Under $1,0001
Under $1,000
$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
Classes grouped 2
Total
1
a

16,810 $10,764,827 $28,208,100
22,800
315
178,039
24,774 37,351,655 66,907,200
39,668 55,299,485 39,802,900
21,853 51,576,750 67,565,500
11,351 28,547,441 17,501,000
10,796, 700
3,048 10,189,900
11,032 38,358,661 27,434,500
2, 770,400
708
3,041,519
8,315 37,506,690 22,377,200
3,281 17,710,422
7,935,000
1,939
4,587,300
12,543,458
1 272
2,970,000
9,503,233
746
1,720,100
6,327,355
601
1,427, 700
5,694,622
409
936,900
4,289,886
341
771,500
3,917,526
259
565,300
3,234,266
219
479,400
2,955,804
175
396,100
2,534,363
535
1,192,700
9,188,771
297
648,100
6,617,461
163
350,500
4,446,931
151
323,700
5,176,829
65
135,800
2,896,898
45
89,600
2,467,389
27
48,100
1,729,716
20
36,200
1,491,855
15
28,000
1,263,315
5
10,600
477,123
14
56,600
1,668,895
3
(2)
(2)
1

C2)

803,137
148,457

379,754,222

(2)

5,000

$1,350,794
35,736
647,172
336,472
1,507,882
583,050
1,426,848
882,357
892,492
1,459,850
1,735,359
1,567,995
1,318,792
1,204,264
1,197,161
1,004,578
966,726
754,964
813,579
740,398
2,819,730
2,153,762
1,680,783
2,218,085
1,326,701
1,622,150
979,278
1,141,028
865,900
204,084
980,530
2

(5

(2)

716,209

308,100,500 37,134,709

N on taxable. Specific exemptions exceed net income.
Classes grouped to conceal net income and identity of taxpayers.




Normal
tax.

Surtax.

Total
tax.

$4,715

$4,715

612,866

612,866

414,126

414,126

401,236

401,236

544,008
331,533
272,656
243,617
178,081
168,241
134,740
132,045
115,480
103,845
89,435
349,273
262,793
171,425
190,517
106,051
63,427
58,986
31,184
34,199
20,191
53,999

(2)

15,801

$13,157
37,608
50,013
47,959
56,467
53,006
57,385
55,850
57,923
55,632
264,772
273,788
243,052
370,637
280,840
302,661
251,910
256,385
245,849
106,836
468,986

(4

(2)

544,008
344,690
310,264
293,630
226,040
224,708
187,746
189,430
171,330
161,768
145,067
614,045
536,581
414,477
561,154
386,891
366,088
310,896
287, 569
280,048
127,027
522,985
(2)
(2)

315,858

331,659

5,104,470 3,866,574

8,971,044

155

STATISTICS OF INCOME.
TABLE

13.—PERSONAL

RETURNS—DISTRIBUTION
CLASSES—Continued.

BY

INCOME

WYOMING.

Income class.

Under $1,0001
Under $1,000
$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
Classes grouped 2
Total

Exemption from normal tax.
Number
Net income.
of returns.
Personal exDividends.
emption.
2,106
25
3,159
5,629
5,356
2,642
805
1,295
82
613
227
124
80
51
42
25
27
18
15
12
38
18
7
6
4
3

$1,068,801
13,290
5,122,672
8,557,890
12,865,273
6,344,007
2,683,721
4,463,183
356,734
2,732,985
1,253,329
801,649
595,240
433,780
398,342
262,900
310,218
222,670
203,405
174,054
633,638
405,547
193,270
201,773
175,543
155,849

1

(2)

1
2

$3,926,000
5,200
8,779,900
5,709,300
16,999,600
3,656,500
3,051,500
3,147,700
309,200
1,783,000
594,200
302,800
198,200
109,400
82,200
59,000
57,000
40,400
40,000
28,400
85.000
37;800
19,200
8,400
7,300
9,200

$179,650
170
67,804
15,347
94,666
13,972
122,767
39,762
102,393
45,534
74,738
74,111
89,028
69.512
77,485
77,731
41,720
34,923
70,025
55,671
164,462
75,312
37,387
90,469
11,747
38,677

Surtax.

Total
tax

$532

$532

114,101

114,101

106,893

106,893

51,051

51,051

(2)

$1,206
2,375
3,104
3,299
3,972
3,582
4,561
3,789
4,010
3,844
1.7,530
17,031
10,570
14,069
16,776
17,962

35,956
25,625
20,799
17,519
16,544
17,553
12,232
17,503
13,002
10,087
9,613
44,014
36,490
20,479
21,680
2S,613
26,121

(2)

(2)

(2)

(2)

(2)
1,032

(2)
249,445

35,956
24,419
18,424
14,415
13,245
13,581
8,650
12,942
9,213
6,077
5,769
26,484
19,459
9,909
7,611
11,837
8,159

19,233

(2)
91,964

;;

;

172,421
22,413

3,000

31,668

9,492

35,394

44,886

51,051,629

49,053,400

1,797,763

547,452

235,805

783,257

1
Nontaxable. Specific exemptions exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.




Normal
tax.

156

STATISTICS OF INCOME.
PERSONAL RETURNS.
TABLE 14.—Personal returns by years—State

tables.

UNITED STATES.
Tax.

Net income.
Number of
returns.

Year.

Total.

437,036
3,472,890
4,425,114
5,332,760
7,259,944
6,662,176

19161
1917
1918.
1919
1920
1921

Average
per
return.

Total.

$6,298,577,620
13,652,383,207
15,924,639,355
19,859,491,448
23,735,629,183
19,577,212,528

$14,412
3,931
3,599
3,724
3,269
2,939

$173,386,694
691,492,954
1,127,721,835
1,269,630,104
1,075,053,686
719,387,106

$397
199
255
238
148
108

$8,807
3,365
3,110
3,272
2,956
2,723

$175,989
2,023,984
4,431,563
4,668,465
4,482,805
2,713,826

$84
93
114
114
85
63

Average
per
return.

ALABAMA.

2,097
21,844
38,988
40,789
52,984
43,009

1916
1917
1918
1919
1920
1921

$18,469,010
73,508,562
121,250,953
133,470,965
156,604,933
117,108,806

ALASKA.

243
4,570
7,606
9,427

19161.
1917..
1918..
1919..
1920. .
19212.

$1,878,419
10,549,506
15,434,987
18,862,034
19,400,775

$7,730
2,308
2,029
2,001
1,960

$17,022
132,769
316,859
357,783'
248,605

$70
29
42
38
25

ARIZONA.

994
12,264
13,701
20,495
24,812
18,477

19161
1917.
1918.
1919.
1920.
1921.

$11,777,241
39,635,508
41,579,450
61,434,347
67,280,486
48,310,197

$11,848
3,232
3,035
2,997
2,712
2,615

$191,519
1,019,262
1,724,116
1,816,899
1,325,905
516,637

$193
83
126
89
53
28

$7,842
3,828
3,704
3,687
3,098
2,738

$157,513
1,848,177
3,269,477
4,237,673
3,268,450
1,866,164

$70
104
159
126
86
55

$10,766
3,471
3,399
3,679
3,348
3,025

$3,595,636
20,355,424
36,070,926
48,983,856
50,447,505
36,438 432

$170
112
175
184
127
94

ARKANSAS.

2,255
17,839
20,612
33,556
38,113
33,830

191G
1917
1918
1919
1920
1921

$17,683,678
68,296,287
76,354,037
123,704,361
118,060,710
92,616,903

CALIFORNIA.

1916 *
1917
1918
1919
1920
1921

.

.

.

.

21,208
182,232
206,471
266,720
396,973
386,082

$228,324,945
632,608,546
701,850,380
981,170,941
1,329,006,594
1,168,021,448

* The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.
* Included in "Washington.




157

STATISTICS OF INCOME.
TABLE 14.:—Personal returns by years—State tables—Continued.
COLORADO.

Tax.

Net income.
I N u m b e r of
! returns.

Year.

1916 i
1917
1918
1919
1920
1921

•_.

4,435
40,627
54,160
57,526
74,198
69,676

Total.

I Average
| per
' return.

^0 tal.

Average
per
return.

il2,143
3,393
2,945
3,320
2,955
2,504

055,758
184,948
844,925
7,
196,593
6 766,900
,
3,862,862

$238
128
108
125
91
55

$13,781
3,865
3,418
3,151
3,048
2,783

$2,824,846
10,595,737
17,690,343
16,833,829
15,774,598
10,633,045

$291
164
205
152
106
86

$42,941
7,029
4,723
3,917
2,938
2,749

$3,695,605
9, 461
350,
7,158, 522
7,495, 453
2,122,025
1,284, 365

$2,746
1,164
699
467
112
81

$9,891
3,364
3,052
2,651
2,732
2,760

$1,068,644
4,499,820
8,832,200
8,869,833
9,468,632
7,704,564

$157
133
174
100
86
86

$322,636
1,584, 917
2,367,463
4,363, 089
5,242,705
2,929,409

$181
103
124
140
124
69

$9, 580
3,601
3,797
3,724
3,118
2,663

$378, 062
3,250,342
7,077,184
9,134, 092
7,697, 693
3,892,645

$110
85
181
155
105
57

$20,362,022 $17,799
21, 888, 755
6,991
20,054,940
4,728
33,164,366
4,076
55, 572, 896
4,052
37, 840, 014
3,296

$366, 802
1,174, 831
1,857,352
2,145,194
4,075, 539
1,451,776

$321
375
438
264
297
126

S53,854,130
137,853,875
159,487,951
191,001,999
219,277,184
174,490,980

K

CONNECTICUT.
19161
1917.
1918.
1919.
1920.
1921.

9,713
64,472
86,489
110,409
148,195
123,209

$133,858,341
249,186,724
295,617,840
347,929.074
451,737,702
343,017,180

DELAWARE.
1,346
8,032
10,239
16,059
18,937
15,889

19161.
1917..
1918..
1919..
1920..
1921..

$57,798,410
56,459,176
48,358,031
62,901,249
55,633,321
43,676,893

DISTRICT OF COLUMBIA.
19161
1917
1918
1919
1920
1921

.

.

6,808
33,737
50,776
88,616
109,730
89,966

.

$67,334,621
113,499,332
154,963,835
234,959,904
299,802,574
248,345,804

FLORIDA.
1,779
15,336
19,102
31,107
42,210
42,249

1916
1917.
1918.
1919
1920.
1921

$17,401,202
54,378, 496
63,681,401
107,362,976
141,105,124
119, 557,316

GEORGIA.
3, 444
38,252
39, 073
58, 930
73,325
67, 719

1916 i
1917.
1918.
1919.
1920.
1921.

$32,992,965
137,775,612
148,366,439
219, 471,959
228,619, 716
180,311,466

HAWAII.
19161
1917
1918
1919
1920
1921

!
i
!

|
!
|

1,144
3,131
4,242
8,136
13, 715
11, 481

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.

60729°—23




11

158

STATISTICS OF INCOME.
TABLE 14.—Personal returns by years—State tables—Continued.
IDAHO.
Tax.

Net income.
Number of
returns.

Year.

19161
1917
1918
1919
1920
1921

.
.
.

.

Total.

$7,927,064
46,465, 514
55,954,296
65,472, 540
67,391,639
49,737, 718

756
16,414
19, 249
21,448
25,755
22,976

Average
per
return.

Total.

Average
per
return.

$10,486
2,831
2,907
3,053
2,617
2,165

$140,496
839,646
1,493, 518
1,475,023
1,086,614
493,658

$186
51
78
69
42
21

$12,906
3,505
3,424
3,938
3,386
2,999

$10,947,250
49,103,261
84,560,642
99,398,236
85,409,203
68,574,351

$292
154
230
235
157
112

$10,656
3,073
3,113
3,201
2,933
2,703

$1,165,961
5,978,782
11,456,898
13,541,245
15,780,124
8,973,653

$166
70
110
104
83
60

$7,721
2,934
3,786
3,940
3,444
2,814

$518,845
5,445,816
15,928,158
15,807, 707
18,776,990
5,837,960

$61
47
134
118
102
52

$9,240
3,206
3,373
3,466
3,087
2,447

$555,943
5,428,495
7,880, 244
9,138,315
8,351,393
3,392,429

$130
86
122
120
84
38

$9,907
3,598
3,532
3,640
3,116
2,767

$384,497
2,943,196
7,918,960
7,5^5,384
7,292,098
4,297,47t)

85
168
128
93
62

$11,351
4,157
4,106
3,815
3,420
2,912

$778,693
4,936,825
9,353,518
12,888,655
9,626,591
5,304,522

$172
153
280
244
139
78

ILLINOIS.
19161
1917.
1918.
1919.
1920.
1921.

37, 525
319,497
366, 918
422,229
542,467
611,558

$484,290,833
1,119,960,600
1,256,309, 485
1.662,796,441
1,836,9.56,942
1,833,920,436

INDIANA.
19161
1917.
1918.
1919.
1920.
1921.

7,004
85,021
104,581
130,383
189,587
150,300

$74,637,683
261,265,426
325,549,440
417,323,251
556,061,991
406,242,138

IOWA.
19161
1917. .
1918.
1919.
1920.
1921.

8,497
114,970
118,933
133, 796
183,398
111,483

$65,604,874
337,283,861
450,267,585
527,163,054
631,560,789
313,762,935

KANSAS.
19161
1917.
1918.
1919.
1920.
1921.

4,290
63,065
64,794
76,451
99,255
88,785

$39,638,465
202,159,002
218,524,054
264,971,649
306,413,429
217,237, 297

KENTUCKY.
19161
1917.
1918.
1919..
1920.
1921.,

3,887
34,692
47,098
59,332
78,258
69,496

$38,506,976
124,826,244
166,350,127
215,977,422
243,879,230
192,273,937

LOUISIANA.
19161
1917.
1918.
1919.
1920.
1921.

4,517
32,317
33,432
52,871
69,340
67,960

274, 633
134, 349, 180
137, 261, 983
201, 753, 808
237,109, 145
197, 897, 146

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.




159

STATISTICS OF INCOME.
TABLE 14.—Personal returns by years—State tables—Continued.
MAINE.
Tax.

Net income.
Year.

Number of
returns.
Total.

1916
1917.
1918.
1919.
1920.
1921.

2,823
17,112
25,104
34,578
47,717
44,397

$30,435,945
66,950, 710
84,033,212
112,562,525
143,455,545
124,628,679

Average
per
return.

Total.

Average
per
return.

$10,781
3,913
3,347
3,255
3,000
2.807

$371,367
2,467,852
4,263,003
4,468,876
4,892,419
3.974,861

$132
144
170
129
103
90

$12,509
4,289
3,589
3,822
3,618
3,264

$2,405,523
12,325,524
20,252,137
21,931, 984
20,257,233
14,537,303

$249
216
253
254
188
129

$14,688
4,596
4,140
4,065
3,406
2,968

$10,892,685
44,478,907
81,307,340
86,566,938
69,368,994
46,534,644

$337
285
388
323
173
120

$14 198
3,476
3,068
3,663
2,936
2,630

$3,340,682
15,159,388
22,336,385
55,958,378
40,493,261
24,197,840

$292
136
165
308
133
97

$12,335
3,443
3,444
3,098
2,941
2,738

$1,553,282
8,356,172
15,262,760
15,696,465
15,169,869
8,697,117

$206
104
181
127
98
70

$10,300
4,015
3,525
4,254
2,996
2,347

$195,054
2,252,612
3,542,849
5,634,901
2,495,207
1.069,136

$135
146
178
237
89
42

$11,351
3,952
3,688
3,756
3,379
2,898

$2,373,327
10,880,241
20,716,692
22,146,510
21,877,701
14,660,351

$183
119
187
177
136
85

MARYLAND.
$121,009,054
244,291,849
287,423,572
330,111,972
390,781,048
368,691,062

1916 i
1917.
1918.
1919.
1920.
1921.

MASSACHUSETTS.
1916 i
1917.
1918.
1919.
1920.
1921.

32,291
156,111
209, 786
268,307
401, 770
388,442

$474 292,762
717 512,002
868 460,461
1,090 808,058
1,368 406,648
1,153, 008,156

MICHIGAN.
19161
1917
1918
1919
1920
1921

11 448
111,562
135,349
181,662
305,075
250,147

$162,533,104
387,824,910
415,313,164
665,475,193
895,679,238
657,779,854

MINNESOTA.
1916
1917
1918
1919
1920
1921

7,556
80,009
84,515
123,914
154,118
124,501

$93,201,384
275,510,103
291,074,629
383,920,683
453,212,241
340,833,699

MISSISSIPPI.
19161
1917.
1918.
1919.
1920.
1921..

1,440
15,382
19,949
23,804
28,022
25,614

$14,831,796
61, 763,713
70,323,185
L01,262,053
83,954,352
60,104,438

MISSOURI.
19161
1917.
1918.
1919.
1920.
1921.

12,956
91,608
110, 890
125,248
162,199
172,519

$147,069,303
362,026,687
409,013,021
470,443,311
548,130,178
499,911,004

1
The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.




160

STATISTICS OF INCOME.
TABLE 14.—Personal returns by years—State tables—Continued.
MONTANA.

Tax.

Net income.
Number of
returns.

Year.

Total.

19161
1917
1918
1919
1920
1921

.

1,801
28,646
34,464
42,593
45,557
36,907

.

$19,467,019
81,207,992
90,091,830
108,380,657
109,348.194
81,527,662

Average
per
return.

Total.

Average
per
return.

$10,809
2,835
2,614
2,545
2,400
2,209

$304,443
1,548,582
3,012,902
2,413,463
2,033,190
1,051,863

$169
54
87
57
45
29

$8,530
3,055
3,186
3,291
3,135
2,504

$347,778
5,285,238
9,373,582
8,639,003
8,363,305
3,328,145

$81
64
98
99
86
46

$7,692
2,480
2,512
2,390
2,441
2,310

$18,505
241,944
412,342
435,002
390,077
329,296

$51
37
58
50
38
34

$11,272
3,964
3,285
3,069
2,791
2,541

$258,173
1,517,183
2,827,724
2,811,830
2,720,793
1,759,290

$149
140
163
110
76
54

$12,896
3,861
3,517
3,575
3,293
3,184

$5,545,231
25,710,042
43,109,648
47,321,422
43,275,477
33,258,294

$281
191
232
204
145
124

$9,209
2,724
2,797
2,937
2,704
2,363

$83,935
713,829
989,825
774,470
612,573
351,629

$103
61
76
72
45
30

$20,641
5,672
4,859
5,031
3,847
3,392

$77,970,521
251,785,795
354,263,417
399,792,351
286,607,280
210,768,379

$837
515
633
585
274
198

NEBRASKA.
4,286
82,472
96,049
87,344
97,729
71,853

19161
1917.
1918.
1919.
1920.
1921.

$36,559,607
251,988,895
306,053,565
287,457,592
306,362,706
179,905,513

NEVADA.
364
6,623
7,097
8,740
10,381
9,719

19161.
1917..
1918..
1919..
1920..
1921..

$2,799,775
16,423,316
17,826,669
20,887,132
25,337,934
22,455,508

NEW HAMPSHIRE.
19161
1917
1918
1919
1920
1921

- -

1,735
10,809
17,317
25,601
35,983
32,410

$19,557,542
42,843,296
56,889,284
78,565,318
100,431,539
82,352,496

NEW JERSEY.
19161
1917..
1918.,
1919..
1920.
1921.

19,701
134,960
185,706
231,757
296,989
269,096

$254,068,880
521,042,424
653,112,589
828,428,672
977,853,627
856,856,058

N E W MEXICO.
19161.
1917..
1918..
1919..
1920..
1921...

813
11,616
13,084
10,757
13,656
11,780

$7,486,732
31,644,721
36,591,416
31,587,990
36,923,120
27,838,165

NEW YORK.
1916 i
1917
1918
1919
1920
1921

|
93,155 $1,922,864, 651
2,774,035, 148
i 489,089
| 559,753
2,719,713, 784
i 683,085
3,436,343, 179
4,030,623, 696
i 1,047,634
' 1, 066,637 3,617,757, 104

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.




161

STATISTICS OF INCOME.
TABLE 14.—Personal returns by years—Slate tables—Continued.
NORTH

CAROLINA.

Tax.

Net income.
d u m b e r of
returns.
Total.

NORTH

Average
per
return.

$560,970
2,747,673
5,575,001
10,010,348
9,620,675
3,760,499

$254
120
256
269
203
85

$9,219,055
61,233,723
89,586,415
80,190,946
66,188,434
43,032,753

$7,839
2,924
3,076
2,929
2,734
2,334

$66,344
936,862
2,219,954
1,360,509
1,105,801
485,783

$56
45
76
50
46
26

$318,822,511
740,406,422
993,314,432
1,075,115,926
1,407,388,003
1,060,027,926

$14,642
3,891
3,236
3,487
3,142
2,888

$7,722,306
31,928,937
55,170,252
56,505,315
56,285,168
33,574,094

$355
168
180
183
126
91

$26,314
3,502
3,496
3,938
31617
2,765

$4,347,797
5,682,493
7,649,280
12,207,129
13,548,211
4,206,507

$1,712
117
163
198
166
61

$8,917
3,380
3,226
3,347
2,863
2,541

$337,051
3,298,630
6,049,987
8,232,437
6,649,011
4,951,580

$120
132
175
166
S8
79

$15,966
4,147
3,414
3,409
3,288
3,119

$17,612,739
79,454,848
137,781,370
128,195,161
118,750,989
84,660,220

$437
242
266
238
177
138

$17,425
4,686
3,938
3,659
3,394
3,279

$1,915,104
8,805,953
13,512,766
11,234,132
11,685,163
9,236,328

$511
368
410
281
220
192

$24,825,826
84,220,131
89,748.811
161,613; 467
163,799,837
127,992,951
DAKOTA.

1,176
20,941
29,120
27,375
24,209
18,440

19161.
1917..
1918..
1919..
1920..
1921..

Total.

Sll, 249
3,665
4,129
4,346
3,460
2,898

2,207
22,977
21,738
37,185
47,342
44,161

1916 ^
1917.
1918.
1919.
1920.
1921.

Average
per
return.

OHIO.
21,774
190,273
306,918
308,309
447,998
367,096

1917.
1918.
1919.
1920.
1921.

OKLAHOMA.
2,539
48,758
46,818
61,500
81,785
69,381

19161
1917.
1918.
1919.
1920.
1921.

$66,811,462
170,751,358
163,678,297
242,184,301
295,790,791
191,816,067

OREGON.
2,800
25,071
34,592
49,663
67,640
62,804

19161
1917.
1918.
1919.
1920.
1921.

$24,968,572
84,746,023
111,601,050
166,240,606
193,652,281
159,574,639

PENNSYLVANIA.
40,289
328.171
518,729
539.172
672,746
621,103

19161
1917.
1918.
1919.
1920.
1921.

$643,243,991
1,360,802,293
1,770,848,133
1,838,002,395
2,212,178,029
1,937,291,858

RHODE ISLAND.
1916 *..
1917
1918
1919
1920
1921

. ....

3,745
23,927
32,921
39,936
53,128
48,057

$65,257,163
112,129,569
129,630,322
146,109,811
180,303,990
157,568,411

1
Thefiguresfor 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.




162

STATISTICS OF INCOME.
TABLE 14.—Personal returns by years—State tables—Continued.
SOUTH CAROLINA.
Net income.
Number of
returns.

Year.

19161
1917
1918
1919 .
1920
1921

Total.

$9,882,947
70,917,349
73,855,345
142,688,832
109,246,657
68,255,825

1,204
22,321
20,239
37,296
33,044
25,160

.. .

SOUTH
19161
1917.
1918..
1919.
1920..
1921.

Average
per
return.

Tax.

Total.

Average
per
return.

$8,208
3,177
3,649
3,826
3,306
2,713

$77,198
1,815,909
2,732,593
5,192,020
3,236,875
1,246,523

$64
81
135
139
98
50

$7,697
2,769
3,334
3,449
2,988
2,172

$48,563
1,171,328
4,139,239
3,124,066
2,228,187
524,653

$50
30
91
81
64
24

$9,032
3,560
3,640
3,818
3,268
2,805

$413,078
2,794,197
6,795,268
9,082,054
7,565,009
3,984,051

$94
89
178
179
116
65

$10,774
3,671
3,432
3,643
3,209
2,682

$2,643,697
13,447,453
21,575,479
32,302,280
25,400,849
12,667,894

$251
141
188
183
113
63

$11,343
3,078
2,833
2,925
2,697
2,400

$167,688
1,364,652
1,347,780
1,270,543
1,506,781
842,904

$133
93
73
60
49
32

S13,299
4,070
3,418
3,405
3,088
2,680

$365,004
1,459,253
1,821,823
2,074,804
2,259,129
1,155,767

$332
201
183
153
118
65

$10,076
3,443
3,380
3,260
2,951
2,732

$593,304
3,929,273
7,674,725
9,020,237
7,404,201
4,161,116

$142
104
150
119
80
55

DAKOTA.

971
39,654
45,505
38,614
34,670
21,681

$7,474,252
109,794,860
151,725,486
133,174,792
103,578,036
47,087,498

TENNESSEE.
$39,867,675
111,964,540
139,173,691
193,909,353
212,600,105
170,969,895

4,414
31,451
38,232
50,789
65,054
60,949

19161
1917.
1918.
1919.
1920.
1921.

I

TEXAS.
19181
1917
1918
1919
1920
1921.

!
!
!
!
'
i

10,514
95,416
114,500
176,647
224,617
200,188

$113,278,037
350,297,337
392,975,557
643,172,301
720,720,162
536,897,427

UTAH.
1,259
14,636
18,517
21,164
30,510
26,128

19161...
1917....
1918
1919
1920....
1921. . .

$14,281,206
45,044,946
52,454,404
61,913,436
82,278,389
62,713,461

VERMONT.
1916 1
1917
1918
1919
1920
1921

:
1
i
j
!
j

1,100
7,258
9,965
13,569
19,205
17,746

$14,628,955
29,540,804
34,063,265
46,204,506
59,303,302
47,561,557

VIRGINIA.

I
1916
1917.
1918.
1919
1920.
1921.

4,190
37,951
51,207
75,966
92,576
76,257

$42,216,464
130,682,859
173,104,495
247,658,373
273,235, 229
208,331,701

1
The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.




163

STATISTICS OF INCOME.
TABLE 14.—Personal returns by years—State tables—Continued.
WASHINGTON.
Net income.

Tax.

Number of

Year.

returns.

5,360
56,322
95,422
114,322
148,0(37
115,593

19161.
1917..
1918..
1919..
1920..
1921 a.

Total.

$49,697,247
169,727,615
266,096,746
325,920,733
375,979,893
261,400,721

Average
per
return.

Total.

Average
per
return.

$9,272
3,014
2,789
2,851
2,359
2,261

$776,470
4,377,754
9.743,163
11,615,785
9,094,764
4,878,295

$145
78
102
102

$11,717
3,750
3,203
3 276
2,987
2,752

$416,386
3,303,285
5,709,295
5,319,197
8,517,268
4,579,113

$162
117
117
118
88
61

$10,606
3,234
3,064
3,194
2,901
2,558

SI, 253,257
5,716,256
11,382,127
10,901,097
13,232,531
8,971,044

$152
81
120
103
88
60

$67,510
838,196
1,272,692
1,444,063
1,161,320
783,257

$100
109
163
79
47
35

• "•I

42

WEST VIRGINIA.
19161
1917.
1918.
1919.
1920.
1921.

2,575
28,281
48,876
45,168
96,326
75,277

$30,170,809
106,061,550
156,557,747
147,949,092
287,729,460
207,157,054

WISCONSIN.
19161.
1917..
1918..
1919..
1920..
1921..

8,261
70,554
94,704
105,793
150,452
148,457

$87,614,595
228,190,253
290,199,685
337,851,344
436,436,810
379,754,222

WYOMING.
19161
1917.
1918.
1919.
1920.
1921.
!

673
7,663
7,821
18,349
24,594
22,413

$6,523,787
28,855,603
26,413,937
52,463,959
63,244,529
51,051,629

$9,694
3,766
3,377
2,859
2,572
2,278

j
i
|
!
;

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the
subsequent years they are from returns of $1,000 and over.
Includes Alaska.




164

STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar year 1921.
ALABAMA.

Counties.

Autauga
Baldwin
Barbour
Bibb
Blount
Bullock
Butler
Calhoun
Chambers
Cherokee
Chilton
Choctaw..
Clarke
Clay
Cleburne
Coffee
Colbert
Conecuh
Coosa
Covington
Crenshaw
Cullman..
Dale

Returns.

100
151
216
186
57
71
234
905
181
48
121
63
87
29
40
95
612
102
20
296
57
159
82

Counties.
Dallas
DeKalb
Elmore
Escambia
Etowah
Fayette
Franklin
Geneva
Greene
Hale
Henry
Houston
Jackson
Jefferson
Lamar
Lauderdale
Lawrence
Lee
Limestone
Lowndes
Macon
Madison
Marengo

Returns.
1,418
70
164
212
904
76
64
86
57
119
58
387
115
18,190
36
483
62
330
140
63
85
660
276

Counties.
Marion
Marshall
Mobile
Monroe
Montgomery
Morgan
Perry
Pickens
Pike
Randolph
Russell
St.Clair
Shelby
Sumter
Talladega
Tallapoosa
Tuscaloosa
Walker
Washington
Wilcox
Winston
Total

Returns.
38
135
5,203
69
4,601
1,098
159
98
294
76
61
132
235
175
434
103
973
973
19
92
74
43,009

ARIZONA.
Apaehe
Cochise
Coconino
Gila
Graham
Greenlee

92
2,694
638
1,346
150
445

Maricopa...
Mohaye
Navajo
Pima
Pinal
Santa Cruz..

4,892
567
878
2,763
329
634

Yavapai
Yuma

2,354
695

Total

18,477

31 Perry
466 Phillips
379 Pike
163 Poinsett
158 Polk
233 Pope
22 Prairie
356 Pulaski
2,211 Randolph
149 St. Francis
237 Saline
317 Scott
287 Searcy
73 Sebastian
144 Sevier
151 Sharp
341 Stone
22 Union
10 Van Buren
874 Washington
711 White
314 Woodruff
16 Yell
130
2
Total
371

26
1,386
70
325
112
237
143
8,801
75
338
144
23
19
2,879
266
23
9
1,994
6
599
379
256
118

ARKANSAS.
Arkansas...
Ashley
Baxter
Benton
Bopne
Bradley
Calhoun
Carroll
Chicot
Clark
Clay
Cleburne...
Cleveland..
Columbia..
Con way
Craighead..
Crawford...
Crittenden.
Cross
Dallas
Desha
Drew
Faulkner..
Franklin...
Fulton
Garland...

625
272
94
516
118
195
82
111
256
350
197
53
49
189
146
753
502
342
301
207
499
239
192
131
36
952

Grant
Greene
Hempstead
Hot Spring
Howard
Independence.
Izard
Jackson
Jefferson
Johnson
Lafayette
Lawrence
Lee
Lincoln
Little R i v e r . . .
Logan
Lonoke
Madison
Marion
Miller
Mississippi
Monroe
Montgomery..
Nevada
Newton
Ouachita

33,830

CALIFORNIA.
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
DelNorte
Eldorando
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin




39,306
1
305
1,899
257
664
6,042
197
268
12,623
648
3,081
2,100
384
11,356
1,365
113
654
122,133
509
3,072

Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
SanJoaquin
San Luis Obispo
SanMateo
Santa Barbara

168
Not reported.
1,463
143
22
1,848
1,062
746
7,548
2,158
508
3,168
10,733
518
3,710
8,103
78,355
8,132
1,893
3,702
5,048

Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Miscellaneous
Total

8,991
1,951
857
114
1,866
4,484
3,135
2,495
522
528
87
3,762
592
2,879
1,100
1,131
5,583
386,082

165

STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar year 1921—Continued.
Counties.
Adams
Alamosa
Arapahoe
Archuleta
Baca
Bent
Boulder
Chalice
Cheyenne
Clear Creek
Concjos
Costilla
Crowley
Custer
Delta
Denver
Dolores
Douglas
Eagle
Elbert
El Paso
Fremont..

Returns.
621
437
361
60
78
262
1,665
652
108
116
97
48
Net reported.
~
77
453
33,550
25
191
248
135
3,6.S3
1, 072

COLORADO.
Counties.
Returns.
336
Garfield
6S
Gilpin
163
Grand
620
Gunnison
6
Hinsdalo....
.. 1,045
Huerfano
48
Jackson
793
Jefferson
76
Kiowa
299
Kit Carson...
484
Lake
....
667
La Plata
1,433
Larimer.
Las Animas.
3,184
422
Lincoln
823
Logan
Mesa,.
1,284
Mineral
24
155
M off at
134
Montezuma..
467
Mont rose.
645
Morgan

Counties.
Otero....
Ouray...
Park
Phillips
Pitkin
Prowers
Pueblo
Rio Blanco
Rio Grande
Routt
Saguache
San Juan
San Miguel
Sedgwick
Summit
Teller
Washingt on
Weld
Yuma

Returns.
1,698
203
104
197
131
551
4,263
77
393
513
181
79
433
. 125
104
459
193
2,454
403

Total...

69,676

CONNECTICUT.
. 27,111 New London
. 35,291 Tolland
. 4,567 Windham
. 3,805
. 39,129
Total.

Fairfield
Hartford....
Litchiield
Middlesex...
New Haven.

7,883
1,769
3,714
123,269

DELAWARE.
818
13,891
1,180

Kent
New Castle.
Sussex
Total

15,8
FLORIDA.

Alacmia
Baker
Bay
Bradford
Brevard
Broward
Calhoun
Charlotte
Citrus
Clay
Columbia
Dade
De Soto
Dixie
Duval
Escambia
Flagler
Franklin
Gadsden
Glades
Hamilton

619
34
186
67
490
135
47
73
114
114

4
11
2

Hardee
Hernando
Highlands
Hillsborough
Holmes
Jackson
Jefferson
Lafayette
Lake
Lee
Leon
Levy
Liberty
Madison
Manatee
Marion
Monroe
Nassau
Okaloosa
Okeechobec
Orange

Osceola
Palm Beach
Pasco
Pinellas
Polk
Putnam
Saint Johns
Saint Lueie
Santa Rosa
Sarasota
Seminole
Sumter
15 Suwanee
113 Taylor
393 Union
437 Volusia
600 Wakulla
196 Walton
49 Washington
67
.,240 !
Total
99
i, 610
39
170
5
27
427
347
295
123

179
1,080
135
l 628
1,959
560
827
439
104
122
710
40
183
189
23
1,16C
4
113
76
42,249

GEORGIA.
Appling
Atkinson
;on.
Baker..
Baldwin..
Banks....
Barrow...
Bartow...
Ben Hill.
Berrien.
Bibb
Bleckley
Brantley
Brooks....
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Campbell




Candier
Carroll
Catoosa
Charlton
124 Chatham
15 Chattahoochee
108 Chattooga
305 Cherokee
194 Clarke
18 Clay.
5,069 Clayton
45 Clinch
14 Cobb
135 Coffee
20 Colquitt...
124 Columbia..
147 Cook.
65 Coweta
41 Crawford. .
47 Crisp
77 Dade

19
200
38
29
8,014
329
51
106
1,057
15
106
23
613
106
259
17
16
358
8
208

Dawson
Decatur
Dekalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuei
Evans
Fannin
Fayette..
Floyd
Forsyth
Franklin
Fulton
Gilmer
Glascock

3
253
1,292
91
54
780
37
62
12
59
203
43
32
27
26
787
5
90
28,380
9
4

166

STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar year 1921—Continued.
GEORGIA—Continued.

Counties.
Glynn
Gordon
Grady
Greene
Gwinnett
Habersham
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Jackson
Jasper
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Laurens
Lee
Liberty
Lincoln
Long
Lowndes
Lumpkin
McDuffle
Mclntosh

Returns.
573
91
57
100
20L
106
298
63
59
40
78
1
89
209
26
103
90
22
103
62
19
24
98
9
201
19
31
18
4
548
9
55
26

Counties.
Macon
Madison
Marion
Meriwether
Miller
Milton
Mitchell
Monroe
Montgomery...
Morgan
Murray
Muskogee
Newton
Oconee
Oglethorpe
Paulding
Pickens
Pierce
Pike.
Polk.
Pulaski
Putnam...
Quitman..
Rabun
Randolph..
Richmond.
Rockdale..
Schley
Screven..
Seminole.
Spalding..
Stephens.
Stewart...

R •eturns.
Counties.
144 Sumter
72 Talbot
28 Taliaferro
141 Tattnall
11 Taylor
2 Telfair
128 Terrell
98 Thomas
19 Tift
138 Toombs
13 Towns
2,590 Treutlen
178 Troup
25 Turner
33 Twiggs
21 Union
44 Upson
46 Walker
84 Walton
320 Ware
71 Warren
63 Washington
4 Wayne
31 Webster
124 Wheeler
4,367 White
72 Whitfield
23 Wilcox
57 Wilkes
21 Wilkinson
390 W o r t h . .
111
58
Total

Returns.
463
53
33
31
49
74
114
439
151
93
1
17
656
50
10
Not reported.
97
106
195
822
74
166
94
11
9
12
207
39
134
65
61
67,719

HAWAII.

Hawaii...
Honolulu.
Kalawao..
Kauai
Maui

1,263
8,459
Not reported.
558
,
1,201
,

Total

11,481
IDAHO.

Ada
Adams
Bannock
Bear Lake
Benewah
Bingham
Blaine
Boise
Bonner
Bonneville
Boundary
Butte
Camas
Canyon
Caribou
Cassia

3,597
39
3,457
400
440
440
150
105
560
1,013
210
50
33
1,902
51
395

Clark
Clear water.
Custer
Elmore
Franklin...
Fremont...
Gem
Gooding
Idaho
Jefferson
Jerome.
Kootenai
Latah
Lemhi
Lewis
Lincoln

61
120
105
465
110
260
250
220
240
120
160
1,142
680
160
210
190

Madison
Minidoka
Nez Perce
Oneida
Owyhee
Payette
Power
Shoshone
Teton
Twin Falls
Valley
Washington

6,372
878
78
433
300
675
3,871
1,463
151
923
656
100
853
77
212
2,262
1,180
1,643
152
489
300

Jo Daviess
Johnson
Kane
Kankakee
Kendall
Knox
Lake
La Salle
Lawrence
Lee
Livingston
Logan
McDonough
McHenry
McLean
Macon
Macoupin
Madison
Marion
Marshall
Mason

Total

150
210
1,112
65
85
290
88
2,040
26
1,160
95
320
22,976

ILLINOIS.
Adams
Alexander
Bond
Boone
Brown
Bureau
Calboun
Carroll
Cass
Champaign
Christian
Clark
Clay
Clinton
Coles
Cook
Crawford
Cumberland
DeKalb
Dewitt
Douglas




3,000 i Dupage
1,162 i Edgar
320 E d w a r d s . . .
476 Effingham.
159 Fayette
1,791 Ford..
93 Franklin
1,209 Fulton
1,275 Gallatin
3,700 Greene
1,900 Grandy
375 Hamilton
318 Hancock
608 Hardin
1,987 Henderson
420,631 Henry
750 Iroquois
143 Jackson
1,699 Jasper
1,312 Jefferson
1.043 Jersey

795
155
10,675
2,160
241
3,404
6,100
5,941
737
1,205
1,725
1,453
1,003
2,269
4,950
5,320
3,880
7,013
2,453
520
715

167

STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar year 1921—Continued.
Counties.
Massac
Menard
Mercer
Monroe
Montgomery
Morgan
Moultrie
Ogle
Peoria
Perry
Piatt
Pike
Pope
Pulaski

Returns,
219
487
641
357
1,413
1,413
401
896
10,296
1,093
713
578
68
505

Adams
Allen
Bartholomew
Benton
Blackford
Boone
Brown
Carroll
Cass
Clark
Clay
Clinton
Crawford
Daviess
Dearborn
Decatur
Dekalb
Delaware
Dubois
Elkhart
Fayette
Floyd
Fountain
Franklin
Fulton
Gibson
Grant
Greene
Hamilton
Hancock
Harrison
Hendricks

436
10,597
571
368
315
497
19
244
2,091
1,075
877
1,057
85
871
524
401
987
2;439
314
4,193
970
1,731
423
178
315
947
1,462
1,757
489
406
125
322

I L L I N OIS—Contin ued.
Counties.
Beturns.
Putnam
188
Randolph
1,011
Richland
225
Rock Island....
6,868
St.Clair
9,664
Saline
1,793
Sangamon
8,979
Schuyler
283
Scott
399
Shelby
599
Stark
290
Stephenson
2,256
i Tazewell
2,082
| Union
273
INDIANA.
Henry
698
Howard
1,873
Huntington
1,413
Jackson
598
Jasper.
237
Jay
474
Jefferson
289
Jennings
171
Johnson
422
Knox
1,844
Kosciusko
533
Lagrange
188
Lake
15,594
Laporte
2,710
Lawrence
962
Madison
2,194
Marion
34,317
Marshall
674
Martin
73
Miami
1,319
Monroe
850
Montgomery
893
Morgan
338
Newton
324
Noble
607
Ohio
20
I Orange
258
1
Owen
165
Parke
303
Perrv
195
Pike
354
Porter
985

j

Counties.
Vermilion
Wabash
Warren
Washington
Wayne
White
Whiteside
Will
Williamson
Winnebago
Woodford
Total

Posey
Pulaski
Putnam
Randolph
Ripley
Rush
St. Joseph
Scott
Shelby
Spencer
Starke
Steuben
Sullivan
Switzerland
Tippecanoe
Tipton
Union
Vanderburg
Vermilion
Vigo
Wabash
Warren
Warrick
Washington
Wayne
Wells
White
Whitley
Total

Returns.
5,850
515
1,069
290
178
290
2,411
5 808
3,975
6,407
1,042
611,558

299
141
403
521
276
379
11,451
53
644
132
226
265
1,067
41
2,649
436
193
7,162
1,756
7,906
878
170
367
117
2,744
448
288
327
150,300

IOWA.
Adair
Adams
Allamakee..
Appanoose..
Audubon...
Benton.
Blackhawk
Boone
Bremer
Buchanan
Buena Vista
Butler
Calhoun
Carroll
Cass
Cedar
Cerro Gordo
Cherokee
Chickasaw
Clarke
Clay
Clayton
Clinton
„
Crawford
Dallas
Davis
Decatur
Delaware
DesMoines
Dickinson
Dubuque
Emmet
Fayette
Floyd




301
180
450
874
341
840

3,739
1,635
636
538
740
561
685
1,065
861
640
1,853
900
311
131
550
919
3,156
1,027
954
186
211
550
2,424
280
4,076
599
1,417
693

Franklin...
Fremont...
Greene
Grundy
Guthrie
Hamilton..
Hancock...
Hardin
Harrison...
Henry
.
Howard
Humboldt.
Ida
Iowa
Jackson
Jasper
Jefferson...
Johnson...
Jones
Keokuk....
Kossuth...
Lee
Linn
Louisa
Lucas
Lyon
Madison
Mahaska
Marion
Marshall
Mills
Mitchell
Monona
! Monroe

393
482
465
320
486
890
396
955
858
687
277
450
840
325
843
915
522
887
306
608
603
2,079
4,464
312
410
520
245
1,036
659
1,379
564
425
500
896

Montgomery
Muscatine
O'Brien
Osceola
Page
Palo Alto
Plymouth
Pocahontas
Polk
Pottawattamie
Poweskiek
Ringgold
Sac
Scott
Shelby
Sioux
Story
Tama
Taylor
Union
VanBuren
Wapello
Warren
Washington
Wayne
Webster
Winnebago
Winneshiek
Woodbury
Worth
Wright
Total

777
1,360
840
290
830
294
1,020
547
12,526
4,596
620
156
800
6,138
516
980
l 005
640
246
826
210
2,042
340
1,007
191
2,385
315
677
7,547
289
1,153
111,483

168

STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar year 19£1—Continued.

Counties.
Allen
Anderson
Atchison
Barber..
Barton
Bourbon
Brown
Butler
Chase
Chautauqua
Cherokee
Chevenne.....
Clark
Clay
Cloud
Coffey
Comanche
Cowley..
Crawford
Decatur...
Dickinson.
Doniphan
Douglas
Edwards
Elk
Ellis
Ellsworth
Finney
Ford....

Franklin..
Geary
Gove
Graham..
Grant
Gray
Greeley...

Adair
Allen
Anderson
Ballard
Barren
Bath...
Bell
Boone
Bourbon
Boyd
Boyle
Bracken
Breathitt
Breckin ridge
Bullitt
Butler
CaldweU
Calloway
Campbell
Carlisle
Carroll
Carter
Casey
Christian
Clark
Clay
Clinton
Crittenden
Cumberland
Daviess
Edmonson
Elliott
Estill
Fayette
Fleming
Floyd
Franklin
Fulton
Gallatin
Garrard
Grant




Returns.
700
220
1,320
260
1,120
950
760
2,700
170
340
7S0
205
170
590
740
300
160
2,780
3,212
340
1,810
330
1,020
465
180
545
470
250
1,020
470
805
200
195
53
125
45
20
95
115
48
177
70
979
96
934
1,625
706
119
178
138
l p >6
20
276
81
4,546
26
126
105
5
658
761
17
5
51
14
876
31
3
770
3,510
68
250
557
427
35
124
101

KANSAS.
Counties.
Greenwood
Hamilton
Harper
Harvey
HaskeU
Hodgeman
Jackson
Jefferson
Jewell
Johnson
Kearney
Kingman
Kiowa
Labette
Lane
Leavenworth
Lincoln
Linn
Logan..
Lyon
McPherson
Marion
Marshall
Meade
Miami
Mitchell
Montgomery
Morris
Morton
Nemaha
Neosho
Ness
Norton
Osage
Osborne
Ottawa
KENTUCKY.
Graves..
Grayson.
Green.
Greenup.
Hancock.
Hardin...
Harlan.
Harrison.
Hart..
Henderson..
Henry
Hiekman...
Hopkins
Jackson
Jefferson
Jessamine...
Johnson

Kenton
Knott
Knox
Larue
Laurel
Lawrence.

Lee
Leslie
Letcher
Lewis
Lincoln.
Livingston. Logan
Lyon
McCracken.
McCreary...
McLean
Madison....
Magoffin
Marion.
Marshall.
Martin...
Mason...
Meade...

Returns.
445
90
445
1,450
20
80
305
375
227
500
30
177
197
2,030
90
1,605
205
205
160
1,495
1,200
960
1,020
160
825
500
3,212
320
80
370
1,290
207
310
385
365
207
301
82
11
501
33
420
1,277
323
33
529
132
37
880
9
25,718
184
271
6,569
16
182
35
70
115
155
4
448
59
119
21

315
43
1,808
133
39
421
57
160
59
28
442
19

Counties.
Pawnee
Phillips
Pottawatomie
Pratt
Rawlins
Reno
Republic
Rice
Riley
Rooks
Rush
Russell
Saline
Scott
Sedgwick
Seward
Shawnee
Sheridan
Sherman
Smith...
Stafford.
Stanton..
Stevens.
Sumner

Thomas.
Trego
Wabaunsee.
Wallace
Washington
Wichita
Wilson
Woodson
Wyandotte

Returns.
360
365
460
770
410
2;180
500
545
1,010
410
285
280
2,330
90
10,095
320
7,787
140
335
320
455
9
30
1,380
310
115
260
120
320
30
905
170

8,347

Total.

18,785

Menifee
Mercer
Metcalfe
Monroe
Montgomery
Morgan
Muhlenberg
Nelson
Nicholas
Ohio
Oldham
Owen
Owsley
Pendleton
Perry
Pike
Powell
Pulaski
Rockcastle
Robertson
Rowan
Russell
Scott
Shelby
Simpson
Spencer
Taylor
Todd.
Trigg
Trimble
Union
Warren
Wasliin gt on
Wayne
Webster
Whitley
Wolfe.:
Woodford

4
179
1
16
298
32
842
221
106
220
169
38
5
100
1,103
762
24
372
86
4
50
4
268
344
100
33
61
130
40
20
316
941
87
70
303
897
54
228

Total

69,496

169

STATISTICS OF INCOME.

TABLE 15.—Personal returns by counties, calendar year 1921—Continued,
LOUISIANA.
Counties.
Acadia
Allen
Ascension
Assumption..
Avoyelles
Beauregard...
Bienville
Bossier
Caddo
Calcasieu
Caldwell
Cameron
Catahoula.
Claiborne
Concordia
DeSoto
East Baton Rouge
East Carroll
7
East Feliciana
Evangeline
Franklin
Grant

Returns.

...
...

659
452
237
169
207
549
195
217
7,826
1,903
'84
9
52
1,2^
195
530
3,329
148
90
85
166
138

Counties.
Iberia
Iberville
Jackson
Jefferson.
Jefferson Davis
Lafayette
Lafourche
La Salle
Lincoln..
Livingston
Madison
Morehouse
Natchitoches
Orleans
Ouachita
Plaquemines
Pointe Coupee
Rapides
Red River
Richland
Sabine
Saint Bernard

Returns.
493
388
78
671
348
706
349
124
294
49
130
159
318

35,267
1,405
146
224
2,205
188
172
279
25

Counties.
Returns.
Saint Charles
279
Saint Helena
8
Saint James
300
Saint John The Baptist178
Saint Landry
366
Saint Martin
93
Saint Mary
580
Saint Tammany
382
Tangipahoa
641
Tensas
68
Terrebonne
285
Union
66
Vermilion
226
Vernon
476
Washington
493
Webster
428
West Baton Rouge
226
West Carroll
24
West Feliciana
71
Winn
263
Total

67,960

Knox.
Lincoln
Oxford
Penobscot
Piscataquis
Sagadahoc

1,200 Somerset
375 Waldo
1,538 Washington
5,599 York
1,016
Total
1,088

1,444
525
1,088
4,608

MARYLAND.
Frederick
,.
Garrett
Harford
Howard
Kent
Montgomery.
Prince Georges
Queen Annes
St. Marys...

1,571 Somerset
250
229 Talbot
359
1,076 Washington
2,319
387 Wicomico
466
329
310 Worcester
56,733
2,353 City of Baltimore
2,570 Miscellaneous and foreign 29,470
194
Total
112,963
96

MAINE.
Androscoggin
Aroostook
Cumberland
Franklin
Hancock
Kennebec
Allegany
Anne Arundel
Baltimore
Calvert
Caroline
Carroll
Cecil
Charles
Dorchester
Barnstable
Berkshire
Bristol
Dukes
Essex
Franklin
Alcona
Alger..
Alfegan
Alpena
Antrim
Arenac
Baraga
Barry
Bay
Benzle
Berrien
Branch
Calhoun
Cass
Charlevoix
Cheboygan
Chippewa
Clare
Clinton
Crawford
Delta.....
Dickinson
Eaton
Emmet
Genesee
Gladwin
Gobebic
Grand Traverse
Gratiot




5,329
2,550
12,393
600
900
4,144
4,604
2,219
4,852
52
243
707
885
314
375
1,032
8,313
25,517
132
47,319
3,511
42
300
1,000
634
200
183
150
435
3,716
200
3,925
505
5,109
600
425
270
1,000
114
314
164
1,800
1,000
715
550
6,820
95
1,800
675
581

MASSACHUSETTS.
Hampden
28,200
Hampshire
2,949
Middlesex
82,289
Nantucket
169
Norfolk
29,233
Plymouth
16,325
MICHIGAN
Hillsdale
Houghton....
Huron
Ingham
Ionia..
Iosco
Iron
Isabella
Jackson
Kalamazoo
Kalkaska
Kent
Keweenaw
Lake
Lapeer
Leelanau
Lenawee
Livingston
Luce
Mackinac
Macomb
Manistee
Marquette
Mason
Mecosta
Menominee
Midland
Missaukee
Monroe

536
2,100
492
5,698
1,200
197
750
349
5,527
6,488
50
17,541
100
40
365
75
1,294
308
120
200
1,699
600
2,600
600
375
850
333
70
1,287

44,397

Suffolk
Worcester
Total

101,870
41,583
388,442

Montcalm
Montmorency
Muskegon
Newaygo
Oakland
Oceana
Ogemaw
Ontonagon
Osceola
Oscoda
Otsego
Ottawa
Presquelsle
Roscommon
Saginaw
Saint Clair
Saint Joseph
Sanilac
Schoolcraf t
Shiawassee
Tuscola
Van Buren
Washtenaw
Wayne
Wexford
Miscellaneous

800
34
3,375
300
5,318
300
67
200
250
9
104
2,000
203
18
6,350
3,459
1,200
274
375
1,396
451
975
2,912
128,962
750
4,899

Total.....

250,147

170

STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar year 1921—Continued.

Counties.
Aitkin
Anoka
Becker
Beltrami
Benton
Big Stone.

Returns.

Blue E a r t h
Brown
Carlton
Carver
Cass
Chippewa
4 Chisago
Clay
Clearwater
Cook
Cottonwood
CrowWing
Dakota
Dodge
Douglas
Faribault
Fillmore
Freeborn
Goodhue
Grant
Hennepin
Houston
Hubbard
Isanti

152
256
329
546
125
235
1,324
568
658
320
209
392
222
867
66
15
178
940
949
184
:..
359
923
427
931
988
163
45,807
162
80
Ill

Adams
Alcorn
Amite
Attala
Benton
Bolivar
Calhoun
Carroll
Chickasaw
Choctaw
Claiborne
Clarke
Clay
Coahoma
Copiah
Covington
DeSoto
Forrest
Franklin
George
Greene
Grenada
Hancock
Harrison
Hinds
Holmes
Humphreys
Issaquena

750
268
57
86
10
828
18
54
173
38
89
142
160
1,213
248
78
124
927
61
19
80
219
151
950
2,408
452
197
26

MINNESOTA.
Counties.
Returns.
Itasca
1,033
Jackson..
279
Kanabec
53
Kandiy ohi
596
Kittson
124
Koochiching
431
Lac Qui Parle
150
Lake
669
Lesueur
398
124
Lincoln
4S8
Lyon
353
McLeod
63
Mahnomen
204
Marshall
491
Martin
268
Meeker
182
MilleLacs
450
Morrison..
Mower
1,026
Murray.
113
Nicollet
180
Nobles
408
Norman
172
Olmsted....
1,608
Otter Tail..
767
Pennington.
344
Pine........
216
Pipestone...
543
988
Polk
199
Pope

Counties.
Ramsay
Red Lake
Redwood
Renville
Rice
Rock
Roseau
St. Louis
Scott
Sherburne
Sibley
Stearns
Steele
Stevens
Swift .
Todd
Traverse
Wabasha
Wadena
Waseca
Washington
Watonwan
Wilkin
Winona ..
Wright
Yellow Medicine

Returns.
. . . . 26,114
67

. . .

313
351
911

301
92

15,962
300

83

158

1,644

52

158
429

420
117

588
... .

205

440
674
429
696

1,677
639
275

Total

124.501

MISSISSIPPI.
Itawamba
Not reported. Pike
258 Pontotoc
Jackson..
50 Prentiss
Jasper
77 Quitman
Jefferson
18 Rankin
Jefferson D a v i s .
Jones
838 Scott
35 Sharkey
Kemper
76 Simpson
Lafayette
144 Smith
Lamar.
Lauderdale
2,311 Stone
42 Sunflower
Lawrence..
13 Tallahatchie
Leake
300 Tate
Lee
916 Tippah
Leflore
312 Tishomingo
Lincoln
475 Tunica
Lowndes
288 Union
Madison
167 Walthall
Marion
145 Warren
Marshall
305 Washington
Monroe
143 Wayne
Montgomery.,
61 Webster
Neshoba
131 Wilkinson
Newton
142 Winston
Noxubee
102 Yalobusha
Oktibbeha...
206 Yazoo
Panola

1,202
47
98
136
42
63
152
94
5
42
473
335
91
56
39
180
147
72
2,206
1,469
71
40
61
89
359
409

Pearl R i v e r . .
Perry

25,614

199
56

Total

103
610
370
730
325
57
80
15
140
150
70
20
283
602
107
330
1,260
530
180
490
6
250

Howard
Howell
Iron
Jackson
Jasper
Jefferson
Johnson
Knox
Laclede
Lafayette
Lawrence
Lewis
Lincoln
Linn
Livingston
McDonald
Macon
Madison .
Maries
Marion
Mercer
Miller

MISSOURI.
Adair
Andrew..
Atchison..
Audrain..
Barry
Barton...
Bates
Benton...
Bollinger.
Boone.
Buchanan
- •Butler.

Caldwell
Callaway
Camden
Cape Girardeau.
Carroll
Carter
Cass
Cedar
Chariton
Christian




...

672 Clark
130 Clay
290 Clinton
552 Cole
460 Cooper
310 Crawford...
400 Dade
70 Dallas
38 Daviess
703 Dekalb
6,470 Dent
468 Douglas
150 Dunklin
264 F r a n k l i n . . .
10 Gasconade..
876 Gentry
380 Greene
20 Grundy
320 Harrison
60 Henry
Hickory
50 Holt

*

. ..

337
190
62
39,915
, 2,685
823
400
103
95
890
250
190
170
994
380
80
546
80
21
1,566
55
205

171

STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar year 1921—Continued.
MISSOURI—Continued.
Counties.
Mississippi
Moniteau
Monroe
Montgomery..
Morgan
New Madrid..
Newton
Nodaway
Oregon
Ozark
Pemiscot
Perry
Pettis
Phelps
Pike
Platte

Returns.
245
175
196
209
60
220
210
440
144
60
1
327
105
1,480
220
365
240

Counties.
Polk.
Pulaski
Putnam
Rails
Randolph
Ray
Reynolds
Ripley
St. Charles
St. Clair
Ste. Gene vie ve
St. Francois
St. Louis
Saline
Schuyler
Scotland
Scott

Returns.

100
63
90
77
1,618
460
32
40
633
70
145
845
7,374
960
79
74
823

Counties.
Shannon
Shelby
Stoddard
Stone
Sullivan
Taney
Texas
Vernon
Warren
Washington..
Wayne
Webster
Worth........
Wright.
City of St. Louis
Total

Returns.
17
148
163
330
70
40
490
100
72
109
100
80

no

82,709

172,519

MONTANA.
Beaverhead
Big Horn
Blaine
Broadwater
Carbon
Carter
Cascade
Chouteau
Custer
Daniels
Dawson
Deerlodge
Fallon
Fergus
Flathead
Gallatin
Garfield
Glacier
Golden Valley

571
203
172
96
1,090
39
4,303
198
950
82
630
738
75
1,269
1,197
903
36
174
52

Adams
Antelope
Arthur
Banner
Blaine
Boone

1,140
268
8
6
10
340

BoxButte
Boyd
Brown
Buffalo
Burt
Butler
Cass
Cedar.
Chase
Cherry
Cheyenne
Clay
Colfax
Cuming
Custer
Dakota
Dawes
Dawson
Deuel
Dixon
Dodge
Douglas
Dundy
Fillmore
Franklin
Frontier

486
115
147
995
479
737
815
529
203
224
364
348
427
657
433
215
643
523
112
478
1,810
27,596
109
328
322
154

Granite
Hill
Jefferson
Judith Basin
Lewis and Clark.
Liberty
Lincoln
McCone
Madison
Mineral
Missoula
Musselshell
Park
Phillips
Pondera
Powder River.
Powell
Prairie
NEBRASKA.
Furnas..
Gage
Garden
Garfield
Gosper
Grant
Greeley
Hall
Hamilton
Harlan
Hayes
Hitchcock
Holt
Hooker
Howard
Jefferson
Johnson
Kearney
Keith
Keyapaha
Kimball
Knox
Lancaster
Lincoln
Logan
Loup
McPherson
Madison
Merrick
Morrill.
Nance
Nemaha

264
744
165
188
2,506
21
415
21
177
134
156
3,204
1,264
1,084
191
165
42
665

Ravalli
Richland..
Roosevelt..
Rosebud...
Sanders
Sheridan.
SilverBow
«"-•" — <•—
Stillwater.
Sweet Grass
Teton
Toole
Treasure
Valley
Wheatland.
Wibaux
Yellowstone
Total

36,907

417
1,289
92
42
47

Nuckolls
Otoe
Pawnee
Perkins
Phelps
Pierce
Platte
Polk
Red willow
Richardson
Rock
Saline
Sarpy
Saunders
Scotts Bluff
Seward
Sheridan
Sherman
Sioux
Stanton
Thayer
Thomas
Thurston
Valley
Washington
Wayne
Webster
Wheeler
York

470
796
143
91
439
256
829
293
811
743

88
151
1,786
407
209
19
153
225
27
254
945
225
310
183
28
155
593
7,542
1,102
35
8
7
1,612
353
297
151
386

273
171
403
366
182
131
7,028
127
Ill
109
166
29
217
373
45

2,927

833
851
605
248
122
63
248
489
33
219
231
413
412
281

13
520

Total

71,853

203 Storey
120 Washoe
406 White Pine
122
1,039
Total
80
304

246
3,917
440

NEVADA.
Churchill...
Clark
Douglas
Elko
Esmeralda..
Eureka
Humboldt..




238
713
192
974
211
127
387

Lander...
Lincoln...
Lyon
Mineral...
Nye
Ormsby..
Pershing..

9,719

172

STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar year 1921—Continued.

Counties.
Belknap
Carroll
Cheshire
Coos
Atlantic
Bergen
Burlington
Camden
CapeMay
Cumberland
Essex
Gloucester
Bernalillo
Catron
Chaves
Colfax
Curry
DeBaca
DonaAna
Eddy
Grant
Guadalupe
Harding

Returns.
1,182
463
1,888
2,214
5,420
20,104
4,870
15,664
1,255
2,680
70,307
3,234
2,581
57
465
2,021
633
37
268
267
640
91
36

Albany
Allegany
Bronx
Broome
Cattaraugus
Cayuga
Chautauqua
Chemung
Chenango
Clinton
Columbia
Cortland
Delaware
Dutchess
Erie
Essex
Franklin
Fulton
Genesee
Greene
Hamilton
Herkimer

14,625
1,243
33,750
10,875
4,982
3,412
6,737
4,914
1,688
1,269
1,950
1,708
1,351
5,275
60,939
1,080
1,912
2,250
1,794
825
40
3,750

Alamance..
Alexander.
Alleghany.
Anson
Ashe
A very
Beaufort...
Bertie
Bladen
_..
Brunswick.,
Buncombe
Burke
Cabarrus
Caldwell
Camden
Carteret
Caswell
Catawba
Chatham
Cherokee
Chowan
Clay
Cleveland
Columbus
Craven
Cumberland
Currituck
Dare
Davidson
Davie
Duplin
Durham
Edgecombe
Forsyth

575
50
10
175
25
30
430
60
60
60
3,116
190
450
160
15
155
15
440
80
75
160
5
270
185
605
720
25
15
425
65
175
1,695
1,760
3,266




NEW HAMPSHIRE.
Counties.
Returns.
Grafton
2,931
Hillsborough
11,706
Merrimack
4,014
Rockingham
4,092
NEW J E R S E Y .
Hudson
56,018
Hunterdon
1,349
Mercer
12,870
Middlesex
11,013
Monmouth
6,270
Morris
6,803
Ocean
1,150
Passaic
18,364
N E W MEXICO.
Hidalgo
121
Lea
28
Lincoln
227
Luna
303
McKinley
829
Mora
66
Otero
154
Quay
397
RioArriba
182
Roosevelt
57
Sandoval
37
NEW YORK.
Jefferson
4,789 |
Kings
195,086
Lewis
675
Livingston
1,693
Madison
2,251
Monroe
34,655
Montgomery
4,125
Nassau
16,361
New York
412,490
Niagara
9,707
Oneida
12,601
Onondaga
26,338
Ontario
3,008
Orange
9,150
Orleans
1,125
Oswego
3,281
Otsego
2,736
Putnam
605
Queens
42,894
Rensselaer
7,650
Richmond
6,818
Rockland
3,000
NORTH CAROLINA.
Franklin
100
Gaston
865
Gates
20
Graham
10
Granville
245
Greene
35
Guilford
3,686
Halifax
670
Harnett
155
Haywood
295
Henderson
250
Hertford
50
Hoke
40
Hyde
20
Iredell
515
Jackson
50
Johnston
300
Jones
10
Lee
190
Lenoir
530
Lincoln
145
McDowell
175
Macon
35
Madison
50
Martin
135
Mecklenburg
5,023
Mitchell
45
Montgomery
85
Moore
310
Nash
110
New Hanover
2,935
Northampton
85
Onslow
30
Orange
180

Counties.
Strafford
Sullivan

Returns.
2,691
1,229

Total

32,410

Salem
Somerset
Sussex
Union
Warren

1,810
2,463
893
23,610
2,919

Total

269,096
72
729
530
56
2G8
64
109
167
288

San J u a n . . .
San Miguel.
Santa F e . . . .
Sierra
Socorro.,...
Taos
Torrance
Union
Valencia
Total

11,780

St. Lawrence
Saratoga
Schenectady
Schoharie
Schuyler
Seneca
Steuben
Suffolk...
Sullivan
Tioga
TompMns
Ulster
Warren
Washington
Wayne
Westchester
Wyoming
Yates
Miscellaneous
Total
Pamlico
Pasquotank..
Pender
Perquimans.
Person
Pitt
Polk
Randolph
Richmond...
Rpbeson
Rockingham.,
Rowan
Rutherford
Sampson
Scotland
Stanly
Stokes
Surry
Swain
Transylvania
Tyrrell
Union
Vance
Wake
Warren
Washington
Watauga...
Wayne
Wilkes
Wilson
Yadkin
Yancey
Total

2,964
3,445
9,525
600
412
749
4,445
6,655
1,100
975
2,675
3,375
1,800
1,950
1,875
31,950
1,023
1,023
22,689
1,066,637

,.

20
455
30
70
125
600
60
165
615
455
670
1,420
220
90
175
240
55
290
100
95
15
335
450
2,510
190
60
25
660
160
825
20
40
44,161

173

STATISTICS OF INCOME.

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.
Counties.
Adams
Barnes
Benson
Billings
Bottineau
Bowman
Burke
Burleigh
Cass
Cavalier
Dickey
Divide
Dunn
Eddy
Emmons
Foster
Golden Valley
Grand Forks
Grant
Adams
Allen
Ashland
Ashtabula
Athens
Auglaize
Belmont
Brown
Butler
Carroll
Champaign
Clark
Clermont
Clinton
Columbiana
Coshocton
Crawford
Cuyahoga
Darke..
Defiance
Delaware
Erie
Fairfield
Fayette
Franklin
Fulton
Gallia
Geauga
Greene
Guernsey

Returns.
70
567
230
55
210
75
177
880
3,299
380
297
175
75
230
110
210
155
1,648
90
89
3,675
637
4,218
1,803
718
3,369
183
4,991
283
710
4,537
544
598
5,473
649
2,236
61,446
707
441
602
2,811
1,431
632
26,463
385
145
170
994
2,036

NORTH DAKOTA.
Returns. |
Counties.
Counties.
205 Richland
Griggs
75 Rolette
Hettinger..
Kidder
75 Sargent...
200 Sheridan
La Moure..
40 Sioux
Logan
170 Slope
McHenry..
165 Stark
Mclntosh..
McKenzie..
55 Steete
McLean...
390 Stutsman
Mercer
75 Towner
690 Traill
Morton
170 Walsh
Mountrail..
205 Ward
Nelson
Oliver
10 Wells
230 j Williams
Pembina..
Pierce
90
690 I
Total
365 |
Ransom..
50 i
Renville.
OHIO.
Hamilton
Hancock
Hardin
Harrison
Henry
Highland
Hocking
Holmes
Huron
Jackson
Jefferson
Knox
Lake...
Lawrence
Licking
Logan
Lorain
Lucas
Madison
Mahoning
Marion
Medina
Meigs
Mercer
Miami
Monroe
Montgomery..
Morgan
Morrow
Muskingum..

50,889
1,369
711
711
464
651
551
504
2,277
401
6,035
612
3,267
861
1,830
1,039
11,056
23,088
341
30,595
2,212
993
690
419
1,921
268
15,691
109
114
2,692

Returns.
585
115
150
115
25
165
455
115
980
185
290
480
1,172
250
475
18,440

Noble
Ottawa
Paulding
Perry
Pickaway
Pike
Portage
Preble
Putnam
Richland
Ross
Sandusky
Scioto
Seneca
Shelby
Stark
Summit
Trumbull
Tuscarawas
Union
VanWert
Vinton
Warren
Washington
Wayne
Williams
Wood
Wyandot

164
922
275
1,212
380
74
2,264
434
438
2,894
1 485
1,415
2,542
1,662
593
14,989
24,736
4,442
2,792
230
745
101
684
1,371
2,124
622
1,750
419

Total

367 <

OKLAHOMA.
Adair
Alfalfa
Atoka
Beaver
Beckham
Blaine
Bryan
Caddo
Canadian
Carter
Cherokee
Choctaw
Cimarron
Cleveland
Coal
Comanche
Cotton
Craig
Creek
Custer
Delaware
Dewey
Ellis.'.
Garfield
Garvin
Grady
Grant

60729°—23-




95 Greer
330 Harmon
98 Harper
81 Haskell
339 Hughes
273 Jackson
345 Jefferson
516 Johnston
1,266 Kay
2,103 Kingfisher
72 Kiowa
469 Latimer
27 Le Flore
309 Lincoln
223 Logan
750 Love
351 McClain
243 McCurtain
3,424 Mclntosh
444 Major
27 Marshall
54 Mayes
99 Murray
1,950 Muskogee
464 Noble
900 Nowata
372 Okfuskee

-12

Oklahoma
Okmulgee
Osage
Ottawa
Pawnee
Payne
Pittsburg
Pontotoc
Pottawatomie
Pushmataha
Roger Mills
Rogers
Seminole
Sequoyah
Stephens
Texas
Tillman
Tulsa
Wagoner
Washington
WTashita
83 Woods
126 Woodward
3,663
413
Total
375
254
205
108
38
92
258
488
162
74
1,714
301
372
263
558
270
713
81
180
225
180
150
90

,

11,879
2,993
2,621
708
753
1,289
1,757
514
1,196
83
18
288
135
108
932
222
390
13,348
164
1,988
288
369
278
69,381

174

STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar year 1921—Continued.

Counties.
Baker
Benton
Clackamas
Clatsop
Columbia
Coos
Crook
Curry
Descnutes
Douglas
Gilliam
Grant
Harney

Returns.
1,044
619
1,757
1,833
590
1,163
103
108
599
945
257
137
110

Adams
Allegheny
Armstrong
Beaver
Bedford
Berks
Blair
Bradford
Bucks
Butler
Cambria
Cameron
Carbon
Center
Chester
Clarion
Clearfield
Clinton
Columbia
Crawford
Cumberland
Dauphin
Delaware
Elk

499
149,796
3,271
7,632
473
10,832
8,579
1,975
2,800
3,424
13,714
136
3,637
1,598
4,425
996
3,838
1,680
1,387
2,589
2,338
13,004
14,111
2,119

OREGON.
Counties.
Returns.
Hood River
432
Jackson
1,064
Jefferson
89
Josephine
310
Klamath
782
Lake
181
Lane
1,564
Lincoln
90
Linn
723
Malheur
297
Marion
1,888
Morrow
280
Multnomah
38,419
PENNSYLVANIA.
Erie
12,203
Fayette
9,161
Forest
9
Franklin
1,618
Fulton
15
Greene
540
Huntingdon
822
Indiana
2,710
Jefferson
2,592
Juniata
171
Lacka wanna
16,298
Lancaster
8,934
Lawrence
6,883
Lebanon
2,428
Lehigh
6,663
Luzerne
17,411
Ly coming
5,696
McKean.
3,833
Mercer
5,223
Mifflin
713
Monroe
640
Montgomery
16,357
Montour...'
186
Northampton
10,785
R H O D E ISLAND.

Counties.
Polk
Sherman
Tillamook
Umatilla
Union
Wallowa
Wasco
Washington
Wheeler
Yamnill
Total

62,804

Northumberland
Perry
Philadelphia
Pike
Potter
Schuylkill
Snyder
Somerset
Sullivan
Susquehanna
Tioga
Union
Venango
Warren
Washington
Wayne
Westmoreland
Wyoming
York
Miscellaneous

5,539
365
166,444
Ill
433
10,690
113
3,431
280
1,223
713
312
5,041
2,230
9,802
572
15,327
234
6,238
5,261

Total

621,103

1,031
2,433
3,308
39,347
1,938

Bristol
Kent
Newport
Providence..
Washington.
Total
Abbeville.
Aiken
Allendale.
Anderson.,
Bamberg..
Barnwell..
Beaufort..
Berkeley...
Calhoun.
Charleston
Cherokee
Chester
Chesterfield
Clarendon
Colleton
Darlington
Armstrong
Aurora
Beadle
Bennett
Bon H o m m e
Brookings
Brovn
Brule
Buffalo
Butte
Campbell
Charles Mix
Clark
Clay
Codington
Corson
Custer
Davison

Returns.
458
400
390
2,091
1,220
289
882
1,004
66
620

48,057
SOUTH CAROLINA.
392 Dillon
201
325 Dorchester...
180
70 Edgefield....
91
976 Fairfield
128
140 Florence
1,289
104 Georgetown..
347
201 Greenville...
2,719
70 Greenwood..
426
89
87 Hampton
131
5,264 Horry
31
242 Jasper
261
396 Kershaw
130
196 Lancaster
371
132 Laurens
80
102 Lee
208
605 Lexington...
SOUTH DAKOTA.
287
Not reported. | Day
125
130 • Deuel
118
1,242 Dewey
77
5 | Douglas
154
234 ; Edmunds
330
398 Fall River...
152
2,481 Faulk
251
201 Grant
239
12 Gregory
43
200 Haakon
115
89 Hamlin
132
413 Hand
121
213 Hanson
29
288 Harding
460
1,017 Hughes
272
161 Hutchinson..
76
93 Hyde
11
1,181 Jackson




McCormick..
Marion
Marlboro
Newberry...
Oconee.."
Orangeburg..
Pickens..
Richland
Saluda.
Spartanburg
Sumter
Union
WiUiamsburg
York

53
242
410
304
212
508
154
3,652
51
1,812
656
258
178
686

Total

25,160

Jerauld
Jones
Kingsbury
Lake
Lawrence
Lincoln
Lyman
MTcCook
McPherson
Marshall
Meade
Mellette
Miner
Minnehaha
Moody
Pennington
Perkins
Potter

108
88
257
361
1,078
247
51
143
116
160
141
Not reported.
171
3,222
183
480
112
115

175

STATISTICS OF INCOME.

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.
SOUTH DAKOTA—Continued.
Returns.
Counties.
Counties.
Returns.
Returns.
Counties.
63 Washington..
2
213 Todd
Roberts..
542
207 Yankton
136 Tripp
Sanborn.
406 Ziebach
16 Turner
Shannon..
321
638 Union
Spink
559
Total
21,681
78 Walworth.
Stanley...
87 Washabaugh
Sully
Not reported.
TENNESSEE.
4 Obion
258
•. 1 1 4 Hancock
Anderson
57
164 Hardeman
107 Overton
Bedford
Hardin
19
41
39 Perry
Benton
2
142 Pickett
17 Hawkins
Bledsoe
190
206 Polk...
303 Haywood
Blount
158
96 Putnam
268 Henderson
Bradley
101
522 Rhea
333 Henry
Campbell
377
46 Roane
22 Hickman
Cannon
401
19 Robertson..
97 Houston
Carroll
325
54 Rutherford.
76 Humphreys.
Carter
70
14 Scott
30 Jackson
Cheatham
18
Sequatchie..
Chester
30 James (see Hamilton).
85 Sevier...
33
Claiborne
221 Jefferson
39 Shelby
18,974
Clay
8 Johnson
6,197 Smith
59
130 Knox
Cocke
87 Stewart
28
200 Lake
Coffee
218 Sullivan
882
58 Lauderdale
Crockett
140 Sumner
229
26 Lawrence
Cumberland
18 Tipton
209
Davidson
12,349 Lewis
227 Trousdale
25
Decatur
5 Lincoln
203 Unicoi..
482
DeKalb
36 Loudon
659 Union
2
Dickson
152 McMinn
33 Van Buren
1
Dyer
339 McNairy
10 Warren
• 89
Fayette
173 Macon
Washington
902
Fentress
78 Madison
1,
T
219 W ayne
19
Franklin
295 Marion
138 Weakley
181
Gibson...
316 Marshall
651 W h i t e . . . .
145
Giles
180 Maury
Grainger.
Greene
Grundy
Hamblen
Hamilton

21
214
115
289
6,634

930
Anderson . .
Andrews...
3
Angelina...
471
Aransas . . .
42
Archer
120
Armstrong..
102
Atascosa
170
Austin
310
Bailey
3
Bandera
16
Bastrop
555
Baylor
.......
118
Bee
224
Bell.
1,471
Bexar
14,700
Blanco
27
Borden
2
Bosque
270
Bowie
1,120
Brazoria
843
Brazos
414
Brewster
151
Briscoe
16
Brooks
57
Brown
630
Burleson
274
Burnet
113
Caldwell
565
Calhoun
58
Callahan
308
Cameron
1,000
Camp
117
Carson
187
Cass
109
Castro
13
Chambers
Not reported.
Cherokee
435
Childress
541
Clay
317
Coke
40
Coleman
322
Collin
1,104
Collingsworth
269
Colorado...........
362




Monroe

Montgomery..
Moore
Morgan
TEXAS.
Comal
Comanche.
Concho
Cooke
Coryell....
Cottle..
Crane
Crockett
Crosby
Culberson
Dallam
Dallas
Dawson
Deaf Smith
Delta
Denton
Dewitt
Dickens
Dimmit
Donley
Duval
Eastland
Ector
Edwards
Ellis
ElPaso
Erath
Falls
Fannin
Fayette
Fisher
Floyd
Foard
Fort Bend
Franklin
Freestone
Frio
Gaines
Galveston
Garza
Gillespie
Glasscock
Goliad
Gonzales

2
47
523
110
139

348
170
91
517
174
72
Not reported.
Not reported.
138
26
414
27,242
184
161
159
559
549
90
63
273
78
2,049
18
25
1,334
9,638
467
502
503
462
131
228
153
443
43
474
118
21
6,562
86
177
6
89
283

Williamson
Wilson

312
175

Total

60,949

Gray.....
Grayson
Gregg
Grimes
Guadalupe
Hale
Hall
Hamilton
Hansford
Hardeman..
Hardin..
Harris
Harrison
Hartley
Haskell
Hays...
Hemphill
Henderson
Hidalgo
Hill
Hockley
Hood
Hopkins.....
Houston
Howard
Hudspeth
Hunt
Hutchinson
Irion
Jack
Jackson
Jasper
Jeff Davis
Jefferson
JimHogg
Jim Wells
Johnson
Jones
Karnes
Kaufman
Kendall
Kenedy
Kent
Kerr....

202
3,385
455
267
454
590
259
133
43
460
565
25,758
1,100
15
161
349
211
189
735
691
1
29
294
146
467
48
1,209
15
15
145
85
205
53
7,960
59
106
1,103
521
341
770
128
Not reported.
29
164

176

STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar yevr 1921—Continued.

Counties.
Kimble
King
Kinney
Kleberg
Knox
Lamar
Lamb
Lampasas
LaSalle
Lavaca
Lee
Leon
Liberty
Limestone
Lipscomb
LiveOak
Llano
Loving
Lubbock
Lynn
McCulloch
McLennan
McMullen
Madison
Marion
Martin
Mason
Matagorda
Maverick
Medina
Menard
Midland
Milan
Mills
Mitchell
Montague
Montgomery
Moore
Morris
Motley
Nacogdoches

Returns.
75
2
91
553
252
1,116
25
189
66
919
88
80
527
1,652
40
33
129
0
622
35
219
4,411
1
43
83
42
75
528
338
182
69
162
464
70
198
208
233
14
43
49
321

Beaver
Boxelder
Cache
Carbon
Daggett..
Davis
Duchesne.,
Emery
Garfield...
Grand
Iron

194
431
575
2,777
2
332
42
184
12
81
59

Addison
Bennington..
Caledonia
Chittenden..
Essex
Franklin

369
1,228
1,126
2,814
334
1,419

Accomac
Albemarle
Alexandria (see Arlington).
Alleghany
Amelia
Amherst
Appomatox
Arlington
Augusta
Bath
Bedford
Bland
Botetourt
Brunswick
Buchanan
Buckingham
Campbell
Caroline
Carroll
Charles City
Charlotte
Chesterfield
Clarke.

476
1,085




1,227
35
208
63
4,370
1,017
149
216
10
150
200
50
26
3,223
99
26
8
91
196
73

TEXAS—Continued.
Returns.
Counties.
Counties.
Returns.
44
Navarro
1,152 Sterling
47
N
1
0
4 104 Stonewall
Newtont
92
481 Sutton
Nolan
39
991 S wisher..
Nueces
54 Tarrant
14,316
Ochiltrce
20 Taylor
1,219
Oldham
858 Terrell
126
Orange
848 Terry.
36
Palo Pinto
93 Thr ockmorton
46
Panola
367 Titus
Parker
128
28 Tom Green
Parmer
953
132 Travis
Pecos
3,136
l
1
3
7
Polk
Trinity
207
Potter
2,520 Tyler
92
Presidio
212 Upshur..
90
12
Rams
19 Upton
298
Randall
130 Uvalde
492
Reagan
13 Valverde
179
Real
9 Van Zandt
545
Red River
302 Victoria
184
Reeves
216 Walker
83
Refugio
79 Waller
Roberts
100 Ward
48
Robertson
329 Washington
301
Rockwall
75 W e b b . . . . . . . . . . . . .
985
Runnels
453 Wharton
467
Rusk
142 Wheeler
104
Sabine
113 Wichita
11,080
San Augustine.
104 Wilbarger...
524
San Jacinto
22 Willacy
11
SanPatricio
359 Williamson
1,236
SanSaba
104 Wilson
168
Schleicher
64 Winkler
. . . Not reported
157
Scurry
134 Wise..
283
Shackleford
198 Wood
1
Shelby
210 Yoakum.
750
Sherman
20 Young...
1
Smith
1,084 Zapata...
Somervell
14 Zavalla..
Starr
71
Stephens
1,140
Total.....
200,1
UTAH.
234
Juab
427 Tooele..
Kane
21 I Uintah.
119
Millard
. 157 Utah
1,130
53
Morgan
81 Wasatch.....
Piute
45 Washington.
37
Rich
20 Wayne.
,
11
Salt Lake
14,815 Weber
3,547
San Juan
11
Sanpete
232
T o t a l . . . . . . . . . . . . . . 26,128
Sevier
168
Summit
331
VERMONT.
1,489
Grand Isle
81 Windham
Lamoille
218 Windsor
2,069
Orange
360
Total
17,746
Orleans
697
Rutland
3,093
Washington
2,449
VIRGINIA.
Craig
18 Isle of Wight
68
Culpeper
183 James City
110
Cumberland
20 King and Queen.
28
Dickenson
160 King George
58
Dinwiddie
1,964 King William....
112
64
Elizabeth City
1,607 Lancaster...
179
Essex
18 Lee
Fairfax
595 L o u d o u n . . . .
285
Louisa
90
Fauquier
315
330
Floyd
20 Lunenburg
Madison
32
Fluvanna
30
85
Franklin
99 Mathews
360
Frederick
424 Mecklenburg
37
Giles
104 Middlesex.....
517
Gloucester
63 Montgomery
609
Goochland
41 Nansemond...
145
Grayson
96 Nelson
Greene
5 New Kent
34
Greensville
169 Norfolk
17,713
Halifax
400 Northampton
600
Hanover
275 Northumberland
80
Henrico
17,352 Nottoway
415
Henry
255 Orange
210
Highland
13 P a g e . . . . . . . . . . . .
230

177

STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar
VIRGINIA—Continued.
Counties.
Returns.
Returns. I
Counties.
420
49 Roekbridge..
Patrick...
595
Pittsylvania
. 2,377 Rockingham
560
Powhatan
21 Russell
80
160 Scott
Prince Edward
252
230 Shenandoah
Prince George
300
225 Smyth
Princess Anne
260
360 Southampton...
Prince William
270 Spotsylvania
384
Pulaski
24 Stafford
28
Rappahannoek
29 Surry
56
Richmond.
3,351 Sussex
02
Roanoke
Adams
Asotin
Benton...
Chelan
ClaJlan
Clarke
Columbia
Cowlitz
Douglas
Ferry
Franklin
Garfield
Grant
Grays Harbor
Island
Barbour
Berkeley
Boone
Braxton
Brooke...
Cabell
Calhoun
Clay
Doddridge.
Fayette...
Gilmer..
Grant
Greenbrier
Hampshire
Hancock
Hardy
Harrison
Jackson
Jefferson
Adams
Ashland.....
Barron
Bayfield....
Brown
Buffalo
Burnett
Calumet
Chippewa
Clark
Columbia
Crawford
Dane
Dodge
Door
Douglas
Dunn
Eau Claire
Florence
Fond du Lac
Forest
Grant
Green
Green Lake.
Iowa
Albany
Big Horn
Campbell
Carbon
Converse
Crook
Fremont
Goshen
Hot Springs




WASHINGTON.
335
443 Jefferson
42. 428
223 King
2, 380
382 Kitsap
2,402 Kittitas
1. 319
339
353 Klickitat
Lewis
1. 500
1,406
787
496 Lincoln
332
384 Mason
389
339 Okanogan
Pacific
1,075
64
289
696 Pend Oreille...
14,061
478 Pierce
75
260 San Juan
1,498
4,222 I Skagit
37
92 1Skamania
WEST VIRGINIA.
8.964
448 Kanawlia
'858
980 Lewis
190
385 Lincoln
2,700
308 Logan
3,729
1,403 McDowell
4,746
5,924 Marion
1,675
114 Marshall..
436
148 Mason
4,334
278 Mercer
1,069
3,105 Mineral
1,554
147 Mingo
2,274
135 Monongalia
126
542 Monroe
142
80 Morgan
612
1,284 Nicholas
7,742
50 Ohio
23
3,900 Pendleton
223
150 Pleasants
212
384 Pocahontas
WISCONSIN.
319
247 Iron
320
1,367 Jackson
2,054
684 Jefferson
470
322 Juneau
3,391
3,356 Kenosha
274
325 Kewaunee
3,321
76 La Crosse
673
681 Lafayette
758
1,206 Langlade
696
596 Lincoln
2,432
1,459 Manitowoc
2,439
341 Marathon
1,081
6,219 Marinette
142
1,824 Marquette
58,618
229 Milwaukee
758
3,616 Monroe
561
685 Oconto
610
2,340 Oneida
3,222
70 Outagamie
631
3,343 Ozaukee
155
132 Pepin
442
1,432 Pierce
511
1,305 Polk
902
378 Portage
454
778 Price
WYOMING.
168
1,584 Johnson..
3,117
785 Laramie..
1,119
99 Lincoln...
5.213
1,568 Natrona..
206
487 Niobrara..
306
68 Park..
325
812 Platte
1,686
231 Sheridan
2,881
781 Sweetwater.

year 1921—Continued.
Counties.
Tazewell
Warren
Warwick
Washington
Westmoreland
Wise
Wythe
York.

Returns.
871
94
3,183
798
49
1,275
197
49

Total.

76,257

Snohomish
Spokane
Stevens
Thurston
Wahkiakum
Walla Walla
Whatcom
Whitman
Yakima

3,850
14,558
527
1,597
135
2,424
2,353
2,278
4,185

Total
Miscellaneous

111,111
4,577

Total

Preston
Putnam
Raleigh
Randolph
Ritchie
Roane
Summers
Taylor

Tucker
Tyler
Upshur
Wayne
Webster
Wetzel
Wirt
Wood

Wyoming
Total

Racine
Richland
Rock
Rusk
Saint Croix
Sauk
Sawyer
Shawano
Sheboygan
Taylor
Trempealeau
Vernon
Vilas
Walworth
Washburn
Washington
Waukesha.
Waupaca...
Waushara..
Winnebago.
Wood
Total

115,688

94?,
300
2,400
782
540
300
810
1,362

558
544
382
359
74

661
42

3,153
694

75,277
6,347
428
4,112
328
831
1,346
86
493
2,594
203
621
746
130
1,564
256
1,173
2,406
1,156
151
3,586
1,655
148,457

Uinta
597
Washakie
185
Weston
195
Yellowstone National
Park
Not reported.
Total

22,413

178

STATISTICS OF INCOME.
T A B L E 16.—Personal

returns by cities, calendar year 1921.
ALABAMA.

Cities.
Alabama City
Albany
Anniston
Bessemer
Birmingham
Dothan

.

Returns.
88
720
760
1,041
14,800
365

Returns.
Cities.
390 PhoenixCity
442 Selma
685 Sheffield.
627 Talladega
4,500 Troy
4,350 Tuscaloosa

Cities.
Fairfield
Florence
Gadsden
Huntsville
Mobile
Montgomery

Returns.
74
1,320
310
227
260
760

ALASKA.
Anchorage.
Cordova...
Fairbanks..

760
363
276

Bisbee...
Douglas.
Globe....

924
930
595

114
126

Prescott
Tucson

1,020
2,550

PineBluff
Texarkana
VanBuren
West Helena

1,900
850
96
1,000

San Leandro.
San Luis Obispo
SanMateo
San Rafael
Santa Ana
Santa Barbara
Santa Clara
SantaCruz
Santa Monica
Santa Rosa
South Pasadena
Stockton
Vallejo
Venice
Visalia
Watsonville
Whittier

498
1,003
1,100
840
2,120
3,155
457
861
1,240
955
1,134
5,644
2,864
920
903
851
1,720

940
1,000
400
400

Miami...
Nogales..
Phoenix.

Nome...
Seward.

640
425
757
23,458
123
1,193
6,284
1,038
1,180
710
2,521
1,340
9,690
1,540
7,062
77,055
5,302

Juneau
Ketchikan
Kennecott

Pueblo
Sterling
Trinidad

4,120
664
1,440

532
344
239
ARIZONA.
562
4,177

ARKANSAS.
Blytheville
Fayetteville....
Fort Smith
Helena
Hot Springs

332
385
2,200
1,000
950

Jonesboro
Little Rock
Mariana
North Little Rock.
Paragould

Alameda
Alhambra
Anaheim
Bakersfield
Berkeley
Brawley
Calexico
Chico
ElCentro
Eureka
Fresno
Glendale
Hanford
Long Beach
Los Angeles
Marysville
Modesto

3,870
1,520
1,180
3,561
8,186
450
445
882
711
1,442
7,138
2,560
809
6,362
82,760
820
1,121

Monrovia
Monterey
Napa
Oakland
Ontario
Palo Alto
Pasadena
Petuluma
Pomona
Redlands
Richmond
Riverside
Sacramento
San Bernardino..
San Diego
San Francisco
San Jose
,

Boulder
Colorado Springs.
Denver
Fort Collins

806
3,295
33,300
806

Grand Junction
Greeley
Longmont
Loveland

Ansonia
Bridgeport
Bristol
Danbury
Derby
Greenwich
Hartford
Meriden
Middletown.

1,375
11,467
1,502
1,963
845
2,437
17,795
2,995
1,906

Naugatuck
New Britain
NewHaven
New London
Norwalk
Norwich
Putnam
Rockville
Shelton

665
7,200
228
800
452

CALIFORNIA.

COLORADO.

CONNECTICUT.
1,065 Southington
2,586 Stamford
17,071 Torrington
2,431 Wallingford.
2,390 Waterbury
2,564 Willimantic
628 Winsted
Not reported.
620

514
2,938
1,359
951
7,139
Not reported.
Not reported.

DELAWARE.
Wilmington

11,000
DISTRICT O F COLUMBIA.
59,966

District of Columbia.
FLORIDA.
Daytona
Fernandina..
Gainesville.
Jacksonville
Key ~ •
West.
Lakeland




520 ; Miami...
172 | Orlando.
346 Palatka..
9,910 Pensacola
475 St. Augustine..
792 St. Petersburg.

3,710 Sanford
620
990 Tallahassee..
272
440 Tampa
4,593
738
2,328 West Palm Beach
Not reported.
740 West Tampa
1,168

179

STATISTICS OF INCOME.
TABLE 16.—Personal returns by cities, calendar ijear 1921—Continued.
GEORGIA.
Cities.
Albany
Americus
Athens
Atlanta
Augusta
Brunswick
Columbus
Cordele
Dalton

Returns.
647
429
962
26,830
4,215
539
2,251
206
197

Cities.
Marietta...
Moultrie...
Newnan
Rome..
Savannah
Thomasville
Valdosta
433 Waycross
4,767

Cities.
Decatur
Dublin
East Point.
Elberton...
Fitzgerald.
Gainesville
Griffin
Lagrange
Macon

Returns.
883
191
204
203
194
262

Returns.
401
228
277
701
7,707
402
526
782

IDAHO.
Boise
Burley
CaldweU

2,650
340
365

Coeur d'Alene.
Idaho Falls
Lewiston

740
997
740

Nampa
Pocatello
Twin Falls

972
2,756
765

ILLINOIS.
2,037
4,605
900
2,310
369
753
2,067
3,175
1,752
850
563
559
523
1,525
1,950
457
380,941
1,269
6,555
759
803
3,707
510
4,680
712
617
393
5,545
543
605
4,126

Evanston.
Forest Park
Freeport
Galesburg
GraniteCity
Harrisburg
Harvey
Herrin
Highland Park
Hillsboro
Hoopeston
Jacksonville
Johnston City
Joliet
Kankakee
Kewanee
La Grange
LaSalle
Lawrenceville
Lincoln
Litchfield
Macomb.. .
Marion
Mattoon
Maywood
Melrose Park.
Metropolis
Moline
Monmouth
Mount Carxnel .
Mount Vernon

Anderson
Bedford
Bicknell
Bloomington
Bluffton
Brazil
Clinton
Columbus
Connersville
Crawfordsville
East Chicago
Elkhart
Elwood
Evansville
FortWayne
Frankfort
Gary
Goshen

1,584
759
568
800
379
637
1,236
520
944
677
2,216
2,760
357
6,208
9,009
900
5,055
488

Albia
Ames
Atlantic
Boone
Burlington
Cedar Falls
Cedar Rapids
Centerville
Chariton
CharlesCity
Cherokee
Clinton

393
410
503
1,186
2,114
373
3,775
554
300
389
600
1,909

Alton
Aurora
Beardstown
Belleville
Belvdere
Benton
Berwyn
Bloomington
Bluelsland
Cairo
Canton
Carbondale
Carlinville
Centralia
Champaign
Charleston....
Chicago
Chicago Heights
Cicero
Clinton
Collinsville
Danville
DeKalb
Decatur
Dixon
Duquoin
EastMoline
East St. Louis
Edwardsville
Eldorado
Elgin

7,801
1,536
2,006
2,840
1,133
850
846
1,190
1,161
465
370
1,017
600
5,456
1,617
1,001
2,073
1,502
337
853
303
427
1 265
1,405
2 417
547
137
2, 587
734
487
259

Murphysboro
Normal
North Chicago
Oak Park
Ottawa
Pana
Paris
Pekin
Peoria
Peru
Pontiac
Quincy
Rock Island
Rockford
Savanna
Spring Valley
Springfield
Staunton
Sterling
Streator
Taylorville
Urbana
Waukegan
West Frankfort
Wrest Hammond
Wilmette
Winnetka
Woodstock
Zion

Greensburg
..
Hammond
Hartford
Huntington
Indianapolis
Jeffersonville
Kendall ville
Kokomo
La Porte
La Fayette
Lebanon
Linton
Logansport
Madison
Marion
Michigan City
Mishawaka
Mount Vernon

316
3,633
241
1,292
29,237
921
315
1,811
1,152
2,319
346
495
1,997
238
1,190
1,388
2;288
194

Muncie
New Albany
Newcastle
Peru
Portland
Princeton
Richmond
Rushville
Seymour
Shelbyville
South Bend
Terre Haute
Valparaiso
Vincennes
Wabash
Warsaw
Washington
Whitting

2,290
1,709
489
1,220
282
597
2,339
279
474
531
7,375
6,361
628
1,051
653
308
779
1,684

IOWA.
Council Bluffs
Creston
Davenport
DesMoines
Dubuque
Fairfield
Fort Dodge
Fort Madison
Grinnell
Iowa City
Keokuk
Marshalltown

3,856
712
5,642
11,764
3,796
418
1,987
962
380
726
980
1,118

Mason City
Muscatine
Newton
Oelwein
Oskaloosa
Ottumwa
Perry
RedOak
Shenandoah
SiouxCity
Waterloo
Webster City

1,517
963
390
815
807
1,748
491
516
296
7,091
3,178
478

819
303
190
Not reported.
1,280
428
568
1,061
9,434
585
525
2,550
3,245
5,903
854
292
6,080
550
878
1,077
775
735
2,082
1,016
231
2,160
1,462
465
330

INDIANA.




180

STATISTICS OF INCOME.
TABLE 16.—Personal returns by cities, calendar year 1921—Continued.

Cities.
Arkansas City
Atchison
Chanute
Coffeyville
Dodge City
ElDorado
Emporia
Fort Scott
Hutchinson

Returns.
1,900
1,215
1,125
1,270
630
1,720
1,305
945
1,890

T7" k "K.T PI A C1
KANSAS.
Cities.
Independence
Iola
Junction City
Kansas City
Lawrence
Leaven worth
Manhattan
Newton
Ottawa

Ashland
Belleyue. _
Bowling Green.
Covington
Danville
Dayton
Fort Thomas...
Frankfort

KENTUCKY
1,365 Henderson
620 Hopkinsville
885 Lexington
5,020 Louisville
660 Madisonville
639 Mayfield
500 Maysville
550 Middlesborough

Alexandria
Baton Rouge
Bogalusa
Crowley
Gretna

1,668
3,413
449
93
205

Auburn
Augusta
Bangor
Bath
Belfast
Biddleford
Brewer

1,538 Brunswick
1,013 Calais
2,775 Gardiner
825 Lewiston
300 OldTown
1,350 Portland
525 Rockland

LOUISIANA.
Houma
Lafayette
Lake Charles
Minden
Monroe

Cities.
Parsons
Pittsburgh
Pratt
Rosedale
Salina
Topeka
Wellington
Wichita
Winfield

Returns.
1,800
2,160
585
540
2,025
7,200
585
9,400
574

490 Newport
600 O wensboro
3,100 Paducah
22,470 Paris
386 Richmond
290 Winchester
385
536

2,220
848
1,805
850
294
735

Returns.
1,260
380
620
7,380
850
1,360
855
1,345
450

198
623
1,188
272
1,353

Morgan.
New Iberia..
New Orleans
Shreveport

600
225
489
2,620
300
8,738
561

Rumford Falls
Saco
South Portland
Waterville
Westbrook

618
600
975
1,725
750

1,338
920
448

Hagerstown
Salisbury

1 821
442

186
34,721
6,672

MAINE.

Annapolis
Baltimore
Cambridge

1,167
56,733
303

MARYLAND
Cumberland
Frederick
Frostburg

Abington..
Adams
Agawam...
Amesbury.
Amherst.,
Andover
Arlington
Athol
Attleboro
Belmont
Beverly
Boston
Braintree
Bridgewater
Brockton
Brookline
Cambridge
Canton
Chelmford
Chelsea...:
Chicopee
Clinton
Concord
Danvers
Dartmouth
Dedham
Dracut
Easthampton
Easton
Everett
Fairhaven
FaURiver
Fitchburg
Framingham
Franklin
Gardner
Gloucester

733
526
150
926
395
1,207
3,019
846
2,404
1,841
2,599
96,477
1,621
526
8,998
10,962
11,854
300
243
3,214
2,526
977
902
1,202
287
1,402
150
676
154
3,119
601
7,103
3,430
1,880
676
1,244
1,642

MASSACHUSETTS.
Grafton
241
Great Barrington
263
Greenfield
2,074
HaverhiU
5,581
Hingham
730
Holyoke
5,677
Hudson
761
Ipswich
486
Lawrence
7,280
Leominster
1,576
Lexington
903
Lowell
9,908
Ludlow
1,025
Lynn
12,635
Maiden
4,648
Mansfield
1,495
Marblehead
123
Marlborough
1,336
Maynard
545
Medford
4,931
Melrose
3,306
Methuen
1,469
Middleborough
929
Milford
5,177
Millbury
470
Milton
1,469
Montague
243
Natick
902
Needham
854
New Bedford
9,387
Newburyport
1,438
Newton
8,507
North Adams
1,770
North Andover
826
North Attleborough
1,766
Northampton
310
Northbridge
169




Norwood
Orange
Palmer
Peabody
Pittsfleld
Plymouth
Quincy
Reading
Revere
Rockland
Salem
Saugus
Somerville
Southbridge
Spencer
Springfield
Stonenam
Stoughton
Swampscott
Taunton
Uxbridge
Wakefield
Walpole
Waltham
Ware
Watertown
Webster
Wellesley
West Springfield
Westborough
Westfield
Weymouth
Whitman
Winchester
Winthrop
Woburn
Worcester

569
334
411
2,684
4,680
1,155
4,637
1,129
2,477
1,129
4,958
346
11,942
1,160
385
15,575
70
692
1,449
2,321
352
1,200
516
3,606
525
410
1,409
1,462
1,055
72
1,204
2,002
907
1,955
3,006
1,907
21,075

181

STATISTICS OF IXCOME.
TABLE 16.—Personal returns by cities, calendar year 1921—Continued.
MICHIGAN.

Cities.

Returns.

Adrian
Albion
Alma
Alpena
Ann Arbor
Battle Creek
BayCity
Benton Harbor
Bessemer....
Cadillac
Charlotte
Cheboygan
Coldwater
Detroit
Dowagiac.
Escanaba
Flint
Grand Haven
Grand Rapids
Hamtramck

746
412
334
628
1,884
4,102
3,494
1,200
300
700
275
206
334
I l l , 195
375
1,200
6,358
600
16,000
903

Cities.
Hancock
Hastings
Highland Park
Hillsdale
Holland
Ionia
Iron Mountain
Ironwood
Ishpeming
Jackson
Kalamazoo
Lansing
Laurium
Ludington
Manistee
Manistique
Marquette
Menominee
Midland
Monroe

Returns.
450
275
6,123
390
1,000
750
600
1,000
750
5,064
5,500
5,181
200
500
500
350
1,200
675
294
1,099

Cities.
Mount Clemens
Munising
Muskegon
g

•%/r

i,_

TT.:

_/u J _

Muskegon Heights
Negaunee
Niles
Owosso
Petoskey
Pontiac

Port Huron

River Rouge..
Royal Oak
Saginaw

SOoseph
Sault Ste Marie
Sturgis
Three Rivers
Traverse City
Wyandotte
Ypsilanti

Returns.
1,020
275
3,000
c\c\r'

225
350
975
805
450

2,159
2,385
668
1,374
5,573
800
900
450
375
600
1,177
726

MINNESOTA.
789
852

Albert Lea
Austin
Bemidji
..
Brainerd
Chisholm
Cloquet
Crookston
Duluth
Eveleth

729
361
428
563
11,787
573

Faribault
Fergus Falls
Hibbing
Little Falls
Mankato
Minneapolis
Moorhead
New Ulm
Owatonna

540
460
1,024
250
1,155
45,012
481
313
428

RedWing
Rochester
St. Cloud
St. Paul
South St. Paul
Still water
Virginia..
Willmar
Winona

633
1,421
991
25,716
468
486
1,103
505
1,565

MISSISSIPPI.

Biloxi
Clarksdale
Columbus
Corinth
Green ville
Greenwood

324
723
439
260
868
704

. .

Gulfport
Hattiesburg.
Jackson
Laurel
McComb
Meridian

487
918
1,830
748
794
1,875

Natchez
Pascagoula
Tupelo
Vicksburg
YazooCity

742
114
266
1,760
336

MISSOURI.

Brookfield
Cape Girardeau
Carthage
Chillicothe
Clinton
Columbia
De Soto . . .
Fulton
Hannibal
Independence

. ..

.
....

.

565
709
360
200
190
556
307
173
1,450
1,080

Jefferson City..
Joplin
Kansas C i t y . . .
Kirksville
Maplewood
Marshall
Mexico
Moberly
Nevada
Popular Bluff..

719
2,170
555
5,425

Great Falls.
Havre
Helena
Kalispeli

700
1,680
37,180
376
994
400
375
1,462
400
437

St. Charles
St. Joseph
St. Louis
Sedalia
Springfield
Trenton
University
Webb City
Webster Groves

495
6,220
80,704
1,400
1,190
500
640
240
1,781

MONTANA.
Anaconda
Billings
Bozeman
Butte...

2,945
706
1,856
434

Lewistown
Livingston
Miles City

Missoula

867
994
909

2,435

NEBRASKA.
Beatrice
Columbus
Fairbury
Fremont
Grand Island

653
586
735
1,087
1,565

Hastings
Kearney
Lincoln
Nebraska City.
Norfolk

995
536
6,142
440
1,033

North Piatte
Omaha
Scottsbluff
York

925
25,854
445
376

NEVADA.
2,064

Reno..
Berlin
Claremont
Concord
Deny
Dover.




1,152
702
2,592
405
1,129

N E W HAMPSHIRE.
Franklin.
468 Nashua
1,152 Portsmouth
Keene
540 Rochester
Laconia...
540 Somersworth
Lebanon.
Manchester
7,020

2,592
1,800
556
468

182

STATISTICS OF INCOME.
TABLE 16.—Personal returns by cities, calendar year 19:21—Continued.
NEW JERSEY.

Cities.
Returns.
AsburyPark
900
Atlantic City
4,100
Bayonne
6,202
Belleville
1,023
Bloomfield
2,617
Boonton
489
Bound Brook
719
Bridgeton
900
Burlington
680
Camden
9,300
Cliffside Park
168
Clifton
1,609
Collingswood
1,200
Dover
1,420
East Orange
Not reported.
East Rutherford.. Not reported.
Elizabeth
11,110
Englewood
1,558
FortLee
270
Garfield
543
Gloucester
1,300
Guttenberg
370
Hackensack
1,915
Haddonfield
700
Hammonton
290

Cities.
Returns.
Harrison
1,451
Hawthorne
384
Hoboken
9,065
Irvington
2,681
Jersey City
30,000
Kearny
909
Lodi
281
Long Branch
855
Madison
422
Millville
900
Montclair
5,426
Morristown
2,188
New Brunswick
3,817
Newark
39,382
North Plainneld...Not reported.
Nutley
948
Orange
16,170
Passaic
5,185
Paterson
10,155
Pennsgrove
500
Perth Amboy
3,044
Phillipsburg
1,714
Plainfield
4,462
Pleasantville
100
Princeton
845

Albuquerque
Raton

Roswell.,

Cities.
Rahway
RedBank
Ridgefield Park.
Ridgewood
Roosevelt
Roselle
Roselle Park
Rutherford....
Salem
Secaucus
Somerville
South Amboy
South Orange
South River
Summit
Trenton..
Union
Vineland
Wallington
West Hoboken
WestNewYork
West Orange
Westfield
Woodbury

Returns.
2,071
1,000
2,017
459
Not reported.
1,657
Not reported.
2,392
590
214
936
499
Not reported.
400
1,429
11,300
Notreported.
630
157
Notreported.
2,254
Not reported.
1,297
765

N E W MEXICO.
2,293
811

420

Santa Fe

419

N E W YORK.
Albany
11,175
Amsterdam
3,075
Auburn
2,775
Batavia
895
Beacon
550
Binghamton
7,350
Buffalo
54,720
Canandaigua
640
Cohoes
1,200
Corning
1,525
Cortland
1,350
Depew
368
Dunkirk
1,120
Elmira
4,575
Endicott
1,425
Fredonia
400
Freeport
1,233
Fulton
1,050
Geneva
1,280
Glen Cove
632
Glens Falls
1,425
Gloversville
1,425
Hastings-upon-Hudson...
Not
reported.
Haverstraw
375
Hempstead
1,313
Herkamer
750
Hornell
1,840
Hudson
770
Hudson Falls
400
Ilion
975
Ithaca
2,025

Jamestown
Johnson City
Johnstown
Kingston
Lacka wanna
Lancaster
Little Falls
Lockport
Malone
Mamaroneck
Massena
Mechanicsville
Medina
Middletown
Mount Vernon
NewRochelle
New York City
Bronx Borough.
Brooklyn Borough.
Manhattan Borough.
Queens Borough.
Richmond Borough.
Newark
Newburgh
Niagara Falls
North Tarrytown
North Tonawanda
Norwich
Ogdensburg
Olean
Oneida
Oneonta

Asheville
Burlington
Charlotte
Concord
Durham
Elizabeth City
Fayetteville
Gastonia
Goldsboro

Greensboro
Greenville
Henderson
Hickory
High Point
Kinston
Lexington
NewBern
Raleigh

Ossining
Oswego
PeeksMll
Plattsburg
Port Chester
PortJervis
Poughkeepsie
Rensselaer
Rochester
Rockville Center
Rome
Rye
Salamanca
Saranac Lake
Saratoga Springs
Schenectady.
Seneca Falls
Solvay
Syracuse
Tarrytown...
Tonawanda
Troy
487 Utica
2,400 Walden
5,550 Watertown
950 Watervliet
1,125 Waverly
900 White Plains
825 Whitehall
2,530 Yonkers
1,125
1,650

3,750
1,350
675
1,875
600
487
900
1,900
750
600
300
975
465
1,650
4,950
3,825
691,038

1,125
1,650
1,300
750
1,350
1,125
2,950
1,125
31,527
1,117
1,350
450
1,120
525
1,050
8,850
450
525
22,550
950
840
5,550
8,550
300
2,700
1,050
450
2,600
550
9,150

N O R T H CAROLINA
2,600
375
4,655
335
1,490
450
600
610
515

2,770
340
410
290
670
490
270
585
2,325

Reidsville
Rocky Mount
Salisbury
Statesville
Thomasville
Washington
Wilmington
Wilson
Winston-Salem

230
1,380
930
370
135
360
2,925
710
3,045

3,280
1,560

Jamestown
Minot

860
1,040

N O R T H DAKOTA.
Bismarck
Devils Lake




840
480

Fargo
Grand Forks

183

STATISTICS OF INCOME.
TABLE 16.—Personal returns by cities, calendar year

1921—Continued.

OHIO.
Cities.
Elyria
Findlay
Fostoria
Fremont
Galion
Gallipolis
Girard
Greenville
Hamilton
Ironton
Jackson
Kenmore
Kent
Kenton
Lakewood
Lancaster
Lima
Logan.
Lorain
Mansfield
Marietta
Marion
Martins Ferry.
Massillon
Middletown
Mount Vernon
Nelsonville
New Philadelphia
Newark
Niles
Norwalk
Norwood

Ada....
Ardmore
BartJesville
Blackwell
Chickasha
Gushing
Drumright
Durant
El Reno

375
1,219
1,688
412
750
618
637
291
990

OKLAHOMA.
Enid
Guthrie
Henryetta
Hugo
Lawton
McAlester
Miami
Muskogee
Norman

1,575
619
638
375
<J00
663
300
2,925
291

Oklahoma City
Okmulgee
Pawhuska
Picher
Ponca City
Sapulpa
Shawnee
Tulsa
Vinita

10,22.2
M00
1,000
113
768
1,275
1,050
10J425
225

Astoria
Baker
Bend..
Corvallis

1,427
669
520
555

OREGON.
Eugene
La Grande
Medford
Oregon City

1,132
942
564
679

Pendleton
Portland
Salem
The Dalles

1,132
36,356
1,190
725

Allentown
Altoona
Ambridge
Archbald
Arnold
Ashland.
Ashley
Avalon
Bangor
Beaver Falls
Bellevue
Berwick
Bethlehem
Blakely
Bloomsburg
Braddock
Bradford
Bristol
Butler
Canonsburg
Carbondale
CarlisleCarnegie
Carrick
Chambersburg
Charieroi
Chester
Clairton
Clearfield
Coaldale
Coatesville
Columbia
Connellsville
Conshohocken

5,093 i
6,105 !
938
136
414
450
404
825
263
1,538
2,400
479
250
22
415
3,225
1,914
322
1,988
900
1,469
631
1,164
Not reported.
788
1,050
2,980
564
750
270
529
712
1,725
708




Returns.
4,193
1,173
580
815
657
115
1,267
432
2,847
707
114
672
1,293
450
5,175
1,145
3,058
348
5,767
2,398
1,170
1,877
807
1,687
1,755
463
416
678
1,400
856
569
3,210

Cities,
Returns.
Painesville
2,123
Piqua..
838
Portsmouth
2,385
Ravenna
622
St.Bernard
530
St.Marys
214
Salem
608
Sandusky
2,247
Shelby
370
Sidney
492
Springfield
4,329
Steubenville
4,653
Struthers
1,312
Tiffin
883
Toledo
21,789
Troy
565
Uhrichsville
628
Urbana
509
VanWert
608
Wapakoneta
263
Warren
1,472
Washington Court House
538
WeUston
148
Wellsville
456
West Park
Not reported.
Wilmington
311
Wooster
1,429
Xenia
611
Youngstowa
°.6,050
ZanesviUe
2,300

Cities.
Returns.
Akron
18,380
Alliance
2,599
Ashland
556
Ashtabula...
2,745
Athens
487
Barberton
3,836
Bellaire
1,088
Bellefontaine
857
Bellevue
673
Bowling Green
343
Bucyrus
932
Cambridge
1,254
Canton
10,020
Chillicothe
1,394
Cincinnati
42,159
CircleviUe
278
Cleveland
52,175
Cleveland Heights. Not reported.
Columbus
24,500
Conneaut
1,157
Coshocton
571
Cuyahoga Falls
476
Dayton
14,391
Defiance
365
Delaware
492
Delphos
386
Dennison
489
Dover
642
East Cleveland
Not reported.
East Liverpool
2,470
East Palestine
572
East Youngstown. Not reported.

PENNSYLVANIA.
Coraopolis
975
Corry
450
Crafton
2,025
Danville
183
Darby
820
Dickson City
149
Donora675
Dormant
Not reported.
Dorraneeton
227
DuBois
1,425
Dunmore
899
Duquesne
900
Duryea
.165
East Conemaugh
450
East Pittsburgh
750
Easton
4,403
Edwardsville
238
EllwoodCity
675
Erie
8,850
Etna
600
Farrell
375
Ford City
525
Forest City
74
Frackville
307
Franklin
1,200
Freeland
176
Glassport
338
Greensburg
2,325
Greenville
1,350
Hanover
608
Harrisburg
10,230
Hazleton
1,675
Homestead
2,325
Huntingdon
505

Indiana.
750
Jeannette
1,088
Jersey Shore
881
Johnsonburg.
450
Johnstown
6,750
Juniata
376
Kane
750
Kingston
914
Kittanning
900
Knoxville
Not reported.
Lancaster
4,640
Lansford
751
Larksville
185
Latrobe
900
Lebanon
1,250
Lehighton
646
Lewistown
514
Lo ckHaven
648
Luzerne
206
McKees Rocks
1,464
McKeesport
5,400
MahoneyCity
877
Marcus Hook
395
Meadville
1,314
Middletown
333
Midland
150
Millvale
975
Milton
546
Minersville
523
Monessen
825
Monongahela
714
Mount Carmel
726
Mount Oliver
Not reported.
Mount Pleasant....
1,650

184

STATISTICS OF INCOME.
TABLE 16.—Personal returns by cities, calendar year 1921—Continued.

Returns.
Cities.
900
Munhall
910
Nanticoke
188
Nanty Glo
1,014
New Brighton...
Newcastle
..
<950
New Kensington.. Not reported.
Norristown
2,589
North Braddock.. Not reported.
Northampton
416
OilCity
2,925
OldForge
146
Olyphant
476
Palmerton
274
Parsons
271
Philadelphia
164,944
Phoenixville
496
Pitcairn
825
Pittsburgh
78,300
Pittston
1,9S9
Plymouth
5S3
Pottstown
I,0S5
Pottsville
1.920
Punxsutawney
900

PENNSYLVANIA—Continued.
Cities.
Returns.
Rankin
N ot reported.
Reading
7,540
Renovo
762
Ridgway
714
Rochester.
750
St. Clair
336
St. Marys.
564
Sayre
918
Schuylkill Haven
352
Scott'dalo. . . .
750
Scranton
11,630
ShamoMn
1,540
Sharon
1,350
Sharpsburg
900
Shenandoah
918
Steelton
350
Stroudsburg.*
217
Summit Hill...
292
Sunbury......
1,461
Swissvale
1,800
Swoyersville
62
Tamaqua
963
Tarentum
1,164

Cities.
Taylor
Throop
Titusville
TurtleCreek
Tyrone....
Uniontown
Vandergrift
Warren..
Washington
Waynesboro
WestChester
West Hazleton
West Pittston
Wilkes-Barre
Wilkmsburg
Williamsport
Wilmerding
Windber
Winton
Woodlawn
York

Returns.
201
81
788
1,200
920
2,400
900
1,425
2,325
487
561
Not reported.
Not reported.
6,325
5,175
3,912
600
900
£>
750
4,509

Bristol
Burrillville
Central FaUs
Coventry
Cranston
Cumberland
East Providence

508
367
2,189
360
2,330
791
1,725

RHODE ISLAND
Johnston..
545 Warren
Lincoln.756 Warwick
Newport
2,272 West Warwick
North Providence
612 Westerly
Pawtucket
5,600 Woonsocket
Providence....
18,840
South Kingstown
402

349
861
980
772
3,455

Anderson
Charleston
Chester
Columbia
Florence

706
4,847
311
3,470
1,111

SOUTH CAROLINA.
198 RockHiU
Gaffney
2,382 Spartanburg
Greenville.
323 Sumter
Greenwood.
228 U n i o n . . .
Newberry.
352
Orangeburg...

448
1,496
613
190

Aberdeen
Huron
Lead

2,134
1,049
615

Bristol
Chattanooga
Clarksville
Cleveland
Columbia

604
5,908
505
240
490

Abilene
Amarillo
Austin
Beaumont
Belton
Bonham
Brenbam—
Brownsville.
Brown wood.
Bryan
Burkburnett
Childress
Cisco
Cleburne
Corpus Christi
Corsicana
Dallas
DelRio
Denison
Denton

1,080
2,520
2,957
4,018
176
276
224
544
600
353

1,108
516
420
944
703
886
23,892
454
1,741
367

SOUTH DAKOTA.
Mitchell.......
Rapid City.
Sioux FaUs
TENNESSEE.
Dyersburg
Jackson
Johnson City.
Kingsport
Knoxville.....
TEXAS.
Eagle Pass
Eastland...
El Paso
Ennis
Fort Worth....
Gainesville
Galveston
Greenville.
Hillsboro
Houston
Laredo
Longview
Me A l l e n . . . . . . .
McKinney
Marshall
Mineral Wells..
Navasota......
Orange
Palestine
Paris.

1,127
419
2,837

Watertown.
Yankton.

952

284
1,817
834
250
5,612

Memphis
Morristown
Murfreesboro
Nashville

17,603
280
280
11,616

Port Arthur
Ranger
SanAngelo
San Antonio
San Benito
Sherman
Sulphur Springs
Taylor
Temple
Terrell
Texarkana
Tyler
Vernon
Victoria
Waco
Waxahachie
Weatherford
Wichita Falls
Yoakum

3,573
809
924
12,780
295
1,320
220
639
1,026
470
1,045
1,012
465
518
3,677
497
324
7,900
568

3,270 I Salt Lake City..
579 |

12,512

337
510
8,414
525
12,221
487
6,177
832
372
21,522
961
431
191
570
1,009
533
210
840
906

UTAH
Brigham..
Logan
Barre
Bennington
Brattleboro




182 I Ogden
447 Provo.
1,105
908
922

VERMONT
Burlington
Montpelier..,
Rutland

1,837
740
1,659

St.Abans
St.Johnsbury
Springfield

1,052
579
390

185

STATISTICS OF INY:OME.
TABLE 16.—Personal returns by cities, calendar year 19:21—Continued.
Cities.
Alexandria
Bristol
Charlottesville
Clifton Forge
Covington
Danville
Frederieksburg

Returns.
2,630
520
920
720
385
1,920
380

VIRGINIA.
Cities.
Hampton.
Harrisonburg...
Lynchburg
...
Newport News
Norfolk
Petersburg.
Portsmouth

Returns.
.. 1,360
360
..
2,880
.. 2,705
.. 12,320
.. 1,920
.. 3.340

Cities.
Puiaski
Richmond
Roanoke
South Norfolk
Staunton
Suffolk
Winchester

Returns.
210
16,000
2,750
Not reported.
640
555
385

Aberdeen
Anacortes
Bellingham
Bremerton
Centralia
Everett

1,889
290
1,890
1,458
455
2,361

WASHINGTON.
Hoquiam
1,227
935
Olympia
156
Port Angeles.
537
Puyallup
38,475
Seattle.
13.320
Spokane

Tacoma
Vancouver
Walla Walla
Wenatchee....
Yakima

11,565
920
1,956
1,360
2,705

Bluefield
Charleston
Clarksburg
Elkins
Fairmont
Grafton

2,350
6,228
3,015
558
2,736
1,196

WEST VIRGINIA.
5, 758
Huntington,
620
Keyser
890
Martinsburg....
1,866
Morgantown
688
Moundsville
2,996
Parkersburg

Princeton.....
Weston
Wheeling
Williamson

779
678
7,376
848

Antigo
Appleton
Ashland
Baraboo
Beaver Dam
Beloit
Chippewa Falls
Cudany
DePere
EauClaire
Fond d u Lac
GreenBay
Janesville
Kaukauna

WISCONSIN.
684 Kenosha
2,113 La Crosse
—
1,113 Madison
619 Manitowoc
621 Marinette
1,812 Marshfleld
- —
675 Menosha
Not reported. Menomonie
275 Merrill
2,076 Milwaukee
2,569 Neenah
3,251 Oshkosh
2,120 Portage
357 Racine

Casper
Cheyenne




WYOMING.
4,234 i L a r a m i e . . . . . .
2,738 I Rock Springs.

Rhinelander
,970 Sheboygan
,262 South Milwaukee
,452 Stevens Point
Stoughton
570 Superior
600 Two Rivers.
341 Watertown
384 Waukesha
50,912 Wausau
876 Wauwatosa
!,418 WestAllis
588 Wisconsin Rapids
1,543
1,349 j Sheridan..
t.433 '

524
1,833
769
722
341
3,531
531
970
1,213
1,704
1,416
1,533
648

1,208


Federal Reserve Bank of St. Louis, One Federal Reserve Bank Plaza, St. Louis, MO 63102