Full text of Statistics of Income : 1921
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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 H I—I o m a o Co CD 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 j a 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. > H I—i in Q o j o o 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 o o 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 Ul o o g 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 H > jjj w H O 3 a o K 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 o 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 o 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